HomeMy WebLinkAbout2015 02 04NOTICE AND CALL
OF A
SPECIAL MEETING
OF THE
CITY COUNCIL
TO THE MEMBERS OF THE AFOREMENTIONED AGENCIES AND THE CITY CLERK OF
THE CITY OF BALDWIN PARK
NOTICE IS HEREBY GIVEN that a Special Meeting is hereby called to be held on
INEDNESn—Y , FEBRUARY A, 7n45 3+ r:In ORA. at City H a 11 _ 3rd
Floorr^rffer ence
Doom VV7
14403 East Pacific Avenue, Baldwin Park, CA 91706.
Said Special Meeting shall be for the purpose of conducting business in accordance with
the attached Agenda.
NO OTHER BUSINESS WILL BE DISCUSSED
Dated: January 29, 2015
Manuel Lozano
Mayor
AFFIDAVIT OF POSTING
1, Alejandra Avila, 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 e-mail to the San Gabriel Valley Tribune, and that I posted said
notice as required by law on January 29, 2015.
Alejandra Avila
City Clerk
U A,
w
CITY COUNCIL
SPECIAL MEETING
Please note
time and
meeting
FEBRUARY 4, 2015 location
5:30 PM
CITY HALL — 3dFloor, Conference Room
14403 EA
BALDWIN PARK, CA 91706
•
BALDWIN
Manuel Lozano
Cruz Baca
Monica Garcia
Ricardo Pacheco
Susan Rubio
- Mayor
- Mayor Pro Tern
- Councilmember
- Councilmember
- Councilmember
PLEASE TURN OFF CELL PHONES AND PAGERS WHILE MEETING IS IN PROCESS
POR FA VOR DE APA GAR SUS TELEFONOS CEL ULARES Y BEEPERS DURANTE LA JUNTA
PUBLIC COMMENTS COMENTARIOS DEL PUBLICO
The public is encouraged to address the City Se invita al publico a dirigirse al Concilio o cualquiera
Council 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 jurisdiccion.
wish to address the City Council 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, podra hacerlo durante el
COMMUNICATIONS period noted on the periodo de Comentarios del Publico (Public
agenda. Each person is allowed three (3) Communications) anunciado en la agenda. A cada
minutes speaking time. A Spanish- speaking persona se le permite hablar por tres (3) minutos. Hay
interpreter is available for your convenience. un interprete para su conveniencia.
CITY COUNCIL SPECIAL MEETING
February 4, 2015 — 5:30 P.M.
CALL TO ORDER
ROLL CALL: Council Members: Monica Garcia, Ricardo Pacheco,
Susan Rubio, Mayor Pro Tern Cruz Baca
and Mayor Manuel Lozano
PUBLIC COMMUNICATIONS
Three (3) minute speaking time limit
Tres (3) minutos sera el limite para hablar
THIS IS THE TIME SET ASIDE TO ADDRESS THE CITY COUNCIL
PLEASE NOTIFY THE CITY CLERn IF YOU REQUIRE THE SERVICES OF AN iNTERPRE TER
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 S/ REQUIERE LOS SERVICIOS DEL INTERPRETS
No se podra tomar accion en algun asunto a menos que sea incluido en la agenda, o a menos que exista alg(Ina
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 fijar asuntos para tomar en
consideracion en juntas proximas. /Codigo de Gobierno §54954.21
OPEN SESSION /STUDY SESSION
Presentation by Brown Armstrong of the City's Audit, The City Of Baldwin Park
Comprehensive Annual Financial Report (CAFR) For Fiscal Year 2013/14 and
associated Audit Reports
Consideration Of Revisions To Baldwin Park Municipal Codes Pertaining To
Billboards
RECESS TO CLOSED SESSION
1. CONFERENCE WITH LEGAL COUNSEL— ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of
Government Code Section 54956.9:
Potential Case(s): Three (3)
2. CONFERENCE WITH LEGAL COUNSEL — EXISTING LITIGATION
Pursuant to paragraph (1) of subdivision (d) of Government Code Section 54956.9:
Case Name: Hadsell v. City of Baldwin Park, Case Number: BC548602
Case Name: Casas v. City of Baldwin Park, Case Number: BS145297
Case Name: Casas v. City of Baldwin Park (BPCCC), Case Number: BS147794
Case Name: Eastern Keystone v. City of Baldwin Park Case Number: BS150623
3. REAL PROPERTY NEGOTIATIONS
Pursuant to Government Code Section 54956.8
Property: A portion of APN #8544 - 022 -902; generally known as Morgan Park
Agency negotiators: Shannon Yauchzee, Robert N. Tafoya, Craig Graves
Negotiating parties: Wireless Capital Partners
Under negotiation: Terms and price
4. CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6:
Agency designated representatives: Shannon Yauchzee; Robert N. Tafoya
Employee Organizations: General Unit of Maintenance Employees, SEIU Local 721;
Police Officer Association; Professional and Technical Employees Association; Clerical
Employees Association; Police Management Employees Association; Classified
Confidential Employees Association; Classified Management Employees Association
Unrepresented Employee(s): City Planner; Housing Authority Manager; Community
Development Director; Human Resource Manager; Police Chief; Finance Director; Public
Works Director; Recreation and Community Services Director
RECONVENE IN OPEN SESSION
REPORT FROM CLOSED SESSION
ADJOURNMENT
CERTIFICATION
I, Alejandra Avila, City Clerk of the City of Baldwin Park hereby that, certify under penalty of
perjury under the laws of the State of California, the foregoing agenda was posted on the City
Hall bulletin board not less than 24 hours prior to the meeting on January 29, 2015.
I
Alejandra Avila
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, 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) 813 -5204 or e -mail rcaballero(o)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)
I A
5 a A M
:4 �Tellj �
FEBRUARY 4, 2015
7:00 PM
COUNCIL CHAMBER
14403 B. Pacific Avenue
Baldwin Park; CA 91706
(626) 960 -4011
NZYWO 9 077 TV E
A } I
Manuell_ozano - Mayor
Cruz Baca - Mayor Pro Tern
Monica Garcia - Council Member
Ricardo Pacheco - Council Member
Susan Rubio - Council 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 three (3)
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 tres (3) minutos. Hay un interprete para su
conveniencia.
An,,? s;, i�:� �_ pi ,,b &, re, ':,�:.� r.��e:fx� f c� wa c ;, �rrd7d� itenf llbr an opf"'. "n, 5..E :� P: o a � "P dbM, f e ti
7. the itj cz"" ,+nc"l
at.. t a,a?'1s3',a t,dlti.. k""' "' .2 °� 1ysr�C, =' z .. s if tes`s? X F 1.fP 9w xo to Mia ;# '' .! E ,u, r '_ i.? v,° ,?�...tbli,. ,'d �,f�,. f.�.t` n,
'ro E Pn, t aim 8 f,- - , , Wa
` "t City 6" ir` in dF' X; 3. s ;'r d. 3`v sr_ �..' C..ffic- 4' ai 1 403 ,.:_, Av, a6.,:''
CITY COUNCIL
REGULAR MEETING — 7:00 PM
CALL TO ORDER
INVOCATION
PLEDGE OF ALLEGIANCE
ROLL CALL
Council Members: Monica Garcia, Ricardo Pacheco,
Susan Rubio, Mayor Pro Tern Cruz Baca
and Mayor Manuel Lozano
PROCLAMATIONS, COMMENDATIONS & PRESENTATIONS
None.
PUBLIC COMMUNICATIONS
Three (3) minute speaking time limit
Tres (3) 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 CONCIL/O
FAVOR DE NOTIFICAR A LA SECRETARIA SI REQUIERE LOS SERVICIOS DEL /NTERPRETE
No se podra tome accion en algun asunto a menos que sea incluido en la agenda, o a menos que exista algana
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 fijar asuntos para tomar en
consideracion en juntas proximas. [Codigo de Gobierno §54954.21
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.
1. WARRANTS AND DEMANDS
Staff recommends that Council ratify the attached Warrants and Demands Register.
2. MEETING MINUTES
Staff recommends that Council receive and file the following Meeting Minutes:
A. Meeting Minutes of December 19, 2012, for the City Council Regular Meeting.
B. Meeting Minutes of January 7, 2015, for the City Council Special and Regular
Meetings.
C. Meeting Minutes of January 21, 2015, for the City Council Special and Regular
Meetings, Finance Authority and Housing Authority Meetings.
City Council Agenda
Page 2
3. AUTHORIZE THE ADVERTISEMENT OF A REQUEST FOR PROPOSALS (RFP11
FOR PRINTING OF THE BALDWIN PARK NOW.
Staff recommends that Council approve and authorize the Director of Recreation
and Community Services to proceed with advertisement of an RFP for printing of the
Baldwin Park NOW, or provide alternative direction for the selection process.
4. PROFESSIONAL SERVICES AGREEMENT FOR VIDEO PRODUCTION AND
CABLE TELEVISION ACCESS SERVICES CONTRACT AMENDMENT #3
Staff recommends that Council approve Amendment #3 to the Service Agreement
with Community Media of the Foothills for Video Production and Cable Television
Access Services, and authorize the Mayor to execute the Amendment.
5. CITY OF BALDWIN PARK COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR FISCAL YEAR 2013/14, AND ASSOCIATED AUDITOR'S REPORTS
Staff recommends that Council approve the recommendation of the Audit Committee
to Receive and File the City of Baldwin Park Comprehensive Annual Financial
Report (CAFR) for Fiscal Year 2013/14 and Associated Audit Reports.
REPORTS OF OFFICERS
CITY COUNCIL / CITY CLERK / CITY TREASURER / STAFF REQUESTS & COMMUNICATIONS
ADJOURNMENT
CERTIFICATION
I, Alejandra Avila, City Clerk of the City of Baldwin Park hereby certify that, under penalty of
perjury under the laws of the State of California, the foregoing agenda was posted on the City
Hall bulletin board not less than 72 hours prior to the meeting. Dated this 29th day of January,
2015.
` ,1
Alejandra Avila
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) 813 -5204 or
via e-mail at rcaballeroC@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
Page 3
ITEM NO.
SUMMARY
Attached is the Warrants and Demands Register for the City of Baldwin Park to be ratified by the City Council.
fx-C >L L^�pI
The payroll for the last period was $356,127.26 and the attached General Warrants Register were $720,86I.37
for a total amount of $1,076,988.63.
LEGAL REVIEW
None required.
RECOMMENDATION
Staff recommends that the City Council ratify the attached Warrants and Demands Register.
BACKGROUND
The attached Claims and Demands report format meets the required information as set out in the California
Government Code. Staff has reviewed the requests for expenditures for the appropriate budgetary approval and
for the authorization from the department head or its designee. Pursuant to Section 37208 of the California
Government Code, the Chief Executive Officer or his /her designee hoes hereby certify to the accuracy of the
demands hereinafter referred. Payments released since the previous City Council meeting and the following is a
summary of the payment released:
I. The payroll of the City of Baldwin Park consisting of check numbers 196754 to196779. Additionally,
Automated Clearing House (ACH) Payroll deposits were made on behalf of City Employees from
control number 239023 to 239271 for the period of November 23, 2014, through December 06, 2014,
inclusive; these are presented and hereby ratified in the amount of $356,127.26.
2. General Warrants, including check numbers 203370 to 203543, in the total amount of $720,861.37,
constituting of 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.
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MINUTES
BALDWIN PARK CITY COUNCIL REGULAR MEETING
DECEMBER 19, 2012, 7:00 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
These minutes are presented in Agenda order. Various announcements or discussions may
have occurred before or after the title under which they are presented.
CALL TO ORDER
The meeting was called to order by Mayor Lozano at 7:00 p.m.
INVOCATION
The invocation was provided by Pastor Jackson.
PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Mayor Lozano.
ROLL CALL
MEMBERS PRESENT:
Council Member Ricardo Pacheco
Council Member Marlen Garcia
Council Member Susan Rubio
Mayor Pro Tern Monica Garcia
Mayor Manuel Lozano
ANNOUNCEMENTS
Mayor Lozano announced, as required by Government Code section 54954.3, that members of
the City Council are also members of the Board of Directors of the Housing Authority and
Finance Authority, which are concurrently convening with the City Council this evening and each
Council Member is paid an additional stipend of $30 for attending the Housing Authority meeting
and $50 for attending the Finance Authority meeting.
Councilmember Pacheco requested that the meeting be closed in memory of Eva Hernandez,
long time Baldwin Park resident, and extend condolences to her family; also to remember and
close on behalf of Jenny Rivera, a loving mother and successful musician who passed recently.
Councilmember Garcia expressed gratitude to the Recreation and Community Services staff
who did an excellent job in coordinating events such as the Tree Lighting Ceremony, the Senior
Volunteer Appreciation Dinner, the "Santa Clothes" project, and the Food Basket program;
noted that all the events were very successful and the coordination of everything was
remarkable.
Councilmember Rubio echoed the remarks of Councilmember Garcia and also thanked the
Baldwin Park Police Department for their tremendous work on hosting a holiday party, through
the Department of Children and Family Services, for disadvantaged children and families; noted
that staff members at every level were generous and giving.
PROCLAMATIONS COMMENDATIONS & PRESENTATIONS
Presentation of Gavel Plaque to outgoing Mayor Pro Tern Susan Rubio.
Councilmember Pacheco presented an honorary Gavel Plaque to outgoing Mayor Pro Tern
Susan Rubio in recognition of her service to the City and the community.
Presentation /Acceptance of Energy Leadership Awards.
Chief Executive Officer Vijay Singhal accepted, on behalf of the City of Baldwin Park, two
awards which honor those agencies that take steps to reduce energy use and improve air
quality, making the City a Sustainable Community. These awards were sponsored by the
South Coast Air Quality Management District.
Mayor Pro Tern Garcia commended staff for their efforts and expressed appreciation for the
many programs that lead un to the City'c Yecognit,on.
Certificate of Recognition to the students of Saint John the Baptist school for their success in
participating in the 5th Annual Bishop Amat High School's Math Competition
This presentation was held for the first meeting in January, 2013.
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 7:19 p.m. and noted that each speaker is
permitted a total of three (3) minutes to speak.
Arlene Bello, MSW Intern at Kaiser Permanente, informed all in attendance that Kaiser
sponsors a program in which free mental health care is offered to school children and families
who are financially disadvantaged or are uninsured; noted that Kaiser also held the annual
holiday posada which fed over 100 families; expressed appreciation for the support of Council
and, in particular, Councilmember Marlen Garcia .
Carolyn Hamilton, South Coast Air Quality Management District ( SCAQM), introduced herself to
Council and commented on a new program developed by the SCAQM called "Check To Burn"
which asks that residents call SCAQM before using fireplaces their fireplaces to check whether
the air quality is in a "high emissions" state or not; also asked that everyone mark their calendar
with a "Save The Date" for the upcoming "World Week In Change" at which high school
students from around the valley will participate in an environment and science expo designed to
heighten awareness of air quality issues.
Arturo Luna, Baldwin Park resident, pointed out that the meeting agenda does not contain any
items or reference to the City's current financial state and that the City seems to be suffering
financially; suggested that all City employees, police and fire department staff should be paying
their own retirement and health benefits; asserted that the issue of the City's budget and
financial decisions should be discussed at every City Council meeting; pointed out that other
cities are resorting to filing bankruptcy and Council should be staying ahead of things by
discussing it at every meeting.
Margarita Vargas, Baldwin Park resident, asked for clarification on item 4 as there are differing
amounts on the item. City Manager Singhal confirmed that the two amounts are supposed to be
different and are correct.
John Rios, Baldwin Park resident, opined that there appears to be a divide amongst the
councilmembers and that the community should be allowed to decide what is or is not a good
idea.
Page 2 of 7
Alec Psu, Manager at Grand Park Inn, expressed concern regarding the possibility that Baldwin
Park may be contracting with Los Angeles County Sheriffs and expressed support for keeping
the police department of Baldwin Park intact.
An unidentified Baldwin Park resident commented on an article he saw in the Baldwin Park
NOW which said that the City is considering the possibility of dissolving the Baldwin Park Police
Department and contracting law enforcement services with Los Angeles County Sheriffs;
pointed out that the article indicates that the cost for contracting with the Sheriffs will escalate
each year and the City should be publishing full details of the anticipated costs.
Seeing no others wishing to speak, Public Communications closed at 7:33 p.m.
Councilmember Garcia expressed appreciation to Ms. Hamilton for introducing herself and for
providing the information about the programs; noted that Baldwin Park High School will be
having a job fair and extended an invitation for the SCAC2M to be represented and present the
various careers that focus on environmental science.
Mayor Pro Tern Garcia also expressed gratitude to Ms. Hamilton for her attendance at the
Council Meeting and asked the she continue to reach out to the City with information on
upcoming events and news.
CONSENT CALENDAR
Councilmember Pacheco requested that Agenda Item No. 2 be taken separately for discussion.
1. WARRANTS AND DEMANDS
Staff recommends City Council ratify the attached Warrants and Demands Register.
A motion was made by Mayor Lozano, seconded by Councilmember Garcia, and
carried (5 — 0) to ratify the Warrants and Demands Register.
AYES:
Lozano, Garcia, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
2. CONSIDERATION TO CANCEL THE LEGISLATIVE BODY MEETING OF
JANUARY 2, 2013
Councilmember Pacheco requested that this item be taken separately for discussion.
During discussion, Councilmember Pacheco agreed with the cancellation of the
January 2, 2013, Council meeting but requested that a Council meeting be held on
January 8, 2013, whereby the budget would be brought before Council for discussion.
A motion was made by Pacheco, seconded by Rubio. Motion failed by a vote of
2 — 3, to hold the next City Council meeting on January 8, 2013, for discussion of
the budget.
AYES:
Pacheco, Rubio
NOES:
Lozano, Garcia, Garcia
ABSENT:
None.
ABSTAIN:
None.
Page 3 of 7
Staff recommends the City Council cancel the January 2, 2013, meeting and direct the
City Clerk to post the appropriate notices of cancellation.
A motion was made by Councilmember Garcia, seconded by Mayor Pro Tern
Garcia, carried (4 — 1) to cancel the January 2, 2013, meeting and direct the City
Clerk to post the appropriate notices of cancellation.
AYES:
Lozano, Garcia, Garcia, Rubio
NOES:
Pacheco
ABSENT:
None.
ABSTAIN:
None.
3. CLAIM REJECTION
Staff recommends City Council reject the claims of Adan Rodriguez, Santiago Solar,
Harvey Moore, Nicolas Montalvo, Allstate Insurance subrogation demand for Carmen
Romo, Arthur Sun, and Shu Mai Sun and direct staff to send the appropriate notice of
rejection to claimants.
A motion was made by Mayor Lozano, seconded by Councilmember Garcia, and
carried (5 — 0) to reject the claims of Adan Rodriguez, Santiago Solar, Harvey
Moore, Nicolas Montalvo, Allstate Insurance subrogation demand for Carmen
Romo, Arthur Sun, and Shu Mai Sun and direct staff to send the appropriate
notice of rejection to claimants.
AYES:
Lozano, Garcia, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
4. AUTHORIZE THE MAYOR TO EXECUTE A FUND TRANSFER AGREEMENT WITH
THE STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION FOR THE
DISBURSEMENT OF AN ENVIRONMENTAL JUSTICE PLANNING GRANT IN THE
AMOUNT OF $235,000.
Staff recommends that the City Council:
Authorize the Mayor to execute a Fund Transfer Agreement with the State of
California Department of Transportation after a review by the City attorney; and
2. Authorize the CEO /Finance Director to appropriate $23,500 from Measure R
funds.
A motion was made by Mayor Lozano, seconded by Councilmember Garcia, and
carried (5 — 0) to authorize the Mayor to execute a Fund Transfer Agreement with
the State of California Department of Transportation after a review by the City
attorney; and Authorize the CEO /Finance Director to appropriate $23,500 from
Measure R funds.
AYES:
Lozano, Garcia, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
Page 4 of 7
5. AUTHORIZE GRANTING AN EASEMENT TO SOUTHERN CALIFORNIA EDISON
FOR THE ONSITE PLACEMENT OF A NEW TRANSFORMER SUPPLYING
PERMANENT POWER TO THE CITY OF BALDWIN PARK TRANSIT CENTER
Staff recommends that the City Council:
1. Approve a Grant of Easement to Southern California Edison for the onsite
placement of a new transformer supplying permanent power to the City of
Baldwin Park Transit Center; and
2. Authorize the Mayor to execute a Grant of Easement after a review by the City
Attorney.
A motion was made by Mayor Lozano, seconded by Councilmember Garcia, and
carried (5 — 0) to approve a Grant of Easement to Southern California Edison for
the onsite placement of a new transformer supplying permanent power to the
City of Baldwin Park Transit Center; and authorize the Mayor to execute a Grant
of Easement after a review by the City Attorney.
AYES: Lozano, Garcia, Garcia, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: None.
6. SB1186 MANDATED FEE OF $1 ON ALL BUSINESS LICENSES AND RENEWALS
Staff recommends that the City Council add the new State Mandated fee of $1.00 to all
Business Licenses and Renewals.
A motion was made by Mayor Lozano, seconded by Councilmember Garcia, and
carried (5 — 0) to add the new State Mandated fee of $1.00 to all Business
Licenses and Renewals.
AYES:
Lozano,
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
PUBLIC HEARING
Garcia, Garcia, Rubio, Pacheco
7. FISCAL YEAR 2012/2013 CITY, HOUSING AUTHORITY AND SUCCESSOR AGENCY
PROPOSED BUDGET
It is recommended that the City, Housing Authority and Successor Agency conduct a
public hearing and following the public hearing approve the proposed Fiscal Year
2012/2013 Budget as presented or amended and waive further reading, read by title only
and adopt Resolution Nos. 2012 -038 (City); HA 2012 -003 (Housing Authority), and
SA2012 -004 (Successor Agency); respectively. Please reference Item #1 on Successor
Agency.
Motion was made by Mayor Lozano, seconded by Councilmember Pacheco to
carry Item No. 7, Public Hearing for Fiscal Year 2012/2013 City, Housing
Authority and Successor Agency Proposed Budget, to the next regularly
scheduled meeting of the City Council to be held on January 16, 2013. There
being no objections, motion carried 5 -0.
AYES:
Lozano, Garcia, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
Page 5of7
REPORTS OF OFFICERS
8. CONSIDERATION OF APPOINTMENTS AND /OR REAPPOINTMENTS TO FILL
VACANCIES FOR THE HOUSING COMMISSION
Staff recommends City Council to review all Commission applications and appoint Commission
Offices, subject to satisfactory backgrounds checks through the Department of Justice as
follows:
Office No Name
1
2
3
4 Madga Torrellas
5
Expiration of Terms
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
June 30, 2013
Tenant - 6 PENDING APPLICATIONS
Tenant 7 (62 +) PENDING APPLICATION
Motion was made by Mayor Lozano, seconded by Councilmember Pacheco to
carry Item No. 8, review all Commission applications and appoint Commission
Offices, subject to satisfactory backgrounds checks through the Department of
Justice, to the next regularly scheduled meeting of the City Council to be held on
January 16, 2013. There being no objections, motion carried 5 -0.
AYES: Lozano, Garcia, Garcia, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: None.
CITY COUNCIL ACTING AS SUCCESSOR AGENCY - CONSENT CALENDAR
1. FISCAL YEAR 2012/2013 CITY, HOUSING AUTHORITY AND SUCCESSOR AGENCY
PROPOSED BUDGET
It is recommended that the City, Housing Authority and Successor Agency conduct a
public hearing and following the public hearing approve the proposed Fiscal Year
2012/2013 Budget as presented or amended and waive further reading, read by title only
and adopt Resolution Nos. 2012 -038 (City); HA 2012 -003 (Housing Authority), and
SA2012 -004 (Successor Agency); respectively.
Please reference item #7 on City Council
Motion was made by Mayor Lozano, seconded by Councilmember Pacheco to
carry Item No. 1, Public Hearing for Approval of the Proposed Fiscal Year
2012/2013 Budget as presented or amended and waive further reading, read by
title only and adopt Resolution Nos. 2012 -038 (City); HA 2012 -003 (Housing
Authority), and SA2012 -004 (Successor Agency); respectively to the next
regularly scheduled meeting of the City Council to be held on January 16, 2011
There being no objections, motion carried 5 -0.
AYES:
Lozano, Garcia, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
Page 6 of 7
CITY COUNCIL / CITY CLERK / CITY TREASURER / STAFF REQUESTS &
COMMUNICATIONS
Request by Councilmember Susan Rubio for discussion and direction to staff on the following:
Put together a study session to review revenues and explore ways to improve the
economic vitality of the city.
Explore incentives to attract new businesses.
Create a commission that includes city staff & community members to act as a "chamber
of commerce" to support new & old businesses.
Councilmember Rubio requested that these items be held until the next regularly
scheduled Council Meeting to be held on January 16, 2013.
Request by Councilmember Ricardo Pacheco for discussion and direction to staff on the
following:
• Review and consideration to revise Ordinance No. 1288 relating to Construction and
Demolition Diversion Deposits.
Councilmember Pacheco began discussion by explaining that a portion of Ordinance No. 1288
concerns him because many residents who wish to do smaller home improvements and
construction projects are required to submit a deposit to offset the cost of recycling and
repurposing construction waste; noted that tying up funds this way can be costly for the
homeowners and may be discouraging; requested that staff to review the requirements and
possibly revise the ordinance to break it down into tiers and adjusting deposits accordingly; also
directed staff to develop a method of tracking waste - hauler receipts so that residents can be
refunded the full amount they are entitled to when recycling; stated that many times the receipts
are lost and residents have to find other ways of recovering monies that are rightfully theirs;
suggested that, as an alternative, a lien may be put on the property to require payment if recycling
requirements not met; also requested that an appeals process be evaluated and implemented.
ADJOURNMENT
There being no other business to discuss, and all other matters having been addressed, a
motion was made by Mayor Lozano, seconded by Councilmember Pacheco, to adjourn the
meeting at 7:58 p.m.
Mayor
ATTEST:
Manuel Lozano, Mayor
Alejandra Avila, City Clerk
Page 7 of 7
MINUTES
BALDWIN PARK CITY COUNCIL REGULAR MEETING
JANUARY 7, 2015, 7:00 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
These minutes are presented in Agenda order. Various announcements or discussions may
have occurred before or after the title under which they are presented.
CALL TO ORDER
The meeting was called to order by Mayor Lozano at 7:10 p.m.
INVOCATION
The invocation was provided by Councilmember Pacheco.
PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Mayor Lozano.
ROLL CALL
MEMBERS PRESENT:
Council Member Monica Garcia
Council Member Ricardo Pacheco
Council Member Susan Rubio
Mayor Pro Tern Cruz Baca
Mayor Manuel Lozano
REPORT ON CLOSED SESSION
Mayor Lozano stated that, by a vote of 4-0-1 (Councilmember Garcia was absent), Council
authorized the law firm of Brownstein Hyatt Farber Schreck to represent the City of Baldwin
Park on potential legal action against the City of Irwindale, as referenced on Item No. 2 of the
Closed Session Agenda. There was no other action taken on the remainder of items discussed
in Closed Session. Following this report, Closed Session was adjourned.
ANNOUNCEMENTS
Mayor Pro Tern Baca requested that the meeting be closed in memory of long-time Baldwin
Park resident Alice Esquivel, who passed recently after succumbing to Alzheimer's disease.
Councilmember Pacheco asked that the community keep in mind the Conseco family, with
prayers going to Jorge Conseco's wife who is hospitalized with heart problems; informed
everyone that St. John's the Baptist Church is hosting its fundraising Fashion Show again and
encouraged attendance; expressed appreciation to the Baldwin Park Police Department and the
wonderful turn-out at the Baldwin Park Police Association's holiday event;
Treasurer Contreras extended appreciation to the Baldwin Park Police Department for their time
and efforts with the toy drive; mentioned that Macy's felt the event was very successful and is
looking forward to participation next year
Clerk Avila also commented on the great success of the holiday events and the tireless efforts
of the Baldwin Park Police Department.
Mayor Pro Tern Baca echoed the comments of other Councilmembers, thanking the Recreation
and Community Services staff for their work in putting together the Tree Lighting Ceremony,
Christmas Baskets for needy families, and all who coordinated Breakfast with Santa, which was
a tremendous success.
PROCLAMATIONS, COMMENDATIONS & PRESENTATIONS
None.
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 7:14 p.m. and noted that each speaker is
permitted a total of three (3) minutes to speak.
Al Luna, Baldwin Park resident, inquired about the meeting minutes on the agenda which were
from 2013; expressed hope that the community would be prosperous; commended Council on
its performance last year and expressed encouragement for a more successful year in 2015.
John Kerri, stated that his brother belongs to the local Veterans of Foreign Wars (VFS)
membership and that the VFW is suffering severe financial hardship; said that he hopes to put
the word out to encourage the community to provide assistance; made note of the upcoming
election year and expressed concern regarding campaign contributions and alleged deception
associated with it; commented on the head of the youth soccer league and the purported
falsification of financial records.
Greg Tuttle, Baldwin Park business owner, commented on the overdue meeting minutes, stating
that they are being done correctly and staff is trying to bring the records up to date; noted that
there has been no report from Closed Session on the Stitchman/Vineiand matter; stated that he
intends to pursue the matter with the youth soccer league and plans to meeting with the school
district; asserted that allowing the youth soccer league to use the fields free of charge must stop
and that all other organizations (churches, non - profit groups and organizations, etc.) are paying
for the use of the parks; opined that the youth soccer league should not allowed to use the fields
for free because they have friends on the Council; acknowledged that the youth soccer league
had previously been billed for lighting but that they were slow to pay, and during 2014 they were
never billed at all; stated that everyone should be paying their share and that the City is missing
on the revenue because of "buddy deals."
Margarita Vargas, Baldwin Park resident, opined that the City Treasurer should be making
monthly reports to provide citizens with the cash flow status of City's funds; stated that she is
aware that the information is available as public records but that she wishes it to be provided
each month.
John Rios, Baldwin Park resident, stated that he had canvassed surrounding cities and spoke to
representatives from the National and American little league baseball groups, asking about who
is allowed to play on the teams and whether they pay for the use of facilities; pointed out that
National pays for the field covers and for use of the fields.
Magda Torrellas, Housing Commissioner, commented on the increase in vacant store fronts in
the city; suggested that a `food court' be created in the city to include Italian, sushi and other
cuisine; noted that there has been an increase of refuse being left on the side of the road and
sidewalks, and is asking that Code Enforcement step in; introduced a new Baldwin Park
resident, Tony Nguen, a decorated Iraqi veteran and accomplished student at Citrus College.
Page 2 of 6
Tony Nquen, new resident in Baldwin Park, expressed interest in City matters and getting
involved in the community.
Terri Muse, Waste Management, Inc., announced that there was, erroneously, a $5
administrative fee added to the billing on commercial accounts; stated that this was a mistake
and a credit will be issued in the next billing cycle; recognized employees at Waste
Management who volunteered to adopt two families over the holidays; stated that there was a
tremendous outpour by workers who contributed money, food and staples, clothing and toys;
noted that she attended the Baldwin Park Business Association luncheon and expressed
gratitude to Council and Police representatives who support the association.
Seeing no others wishing to speak, Public Communications closed at 7:34 p.m.
Treasurer Contreras announced that she had previously been providing an oral report of the
City's finances but this practice was eliminated and the Warrants and Demands item was added
to the Consent Calendar.
Councilmember Rubio suggested that the financial reports provided to the Council could also be
provided on the City's website as an additional resource for the community to obtain the City's
financial information.
Mayor Pro Tern Baca pointed out that the City has an Audit Committee and the group will be
holding a meeting in the near future; suggested and encouraged that those who are interested
to attend the meetings; noted that the meetings are held quarterly and are open to the public.
Councilmember Rubio noted that members of the Audit Committee include members of the
business community as well as City representatives.
Councilmember Garcia recognized Ms. Vargas' request and suggested that a `short version' of
the finance report be developed and reported out by the City Treasurer; also suggested that any
briefs or reports from the Auditors be provided.
Mr. Graves, Director of Finance, informed Councilmember Garcia that the audit has been
completed and that the results of the audit will be reported at the next Audit Committee meeting
in January, and then will be presented to Council at its first meeting in February.
Mayor Pro Tem Baca expressed appreciation to Mr. Graves and his staff for all their hard work
in meeting the deadlines and needs to complete the audit.
Councilmember Pacheco commented on the minutes presented from 2013 and pointed out that
predecessor management had directed that meeting minutes no longer be prepared in hard
copy; noted that, with the change in management and staff, the outstanding minutes are being
prepared and brought up to date; pointed out that the City has taken actions to support a broad
number of youth leagues in the city and not just the youth soccer league; stated that the youth
soccer league use facilities both on school district property and city property; went on to say that
he would like staff to pursue the possibility of continuing to hold the Street Fairs throughout the
upcoming year; announced various upcoming events including wrestling events, the Lunar New
Year Celebration, and the senior center valentine's dance.
Councilmember Garcia suggested that Council consider restoring some of the other programs
and activities that were held prior to the economic crash, including the July 4t" fireworks display
and the annual parade.
Page 3 of 6
Mayor Pro Tern Baca expressed support for re- launching the annual parade but suggested that
it be incorporating it with the holiday events as a compliment to the tree lighting event and the
Police Department's toy drive.
Councilmember Pacheco suggested that a workshop be held at which all of these ideas and
more could be discussed, and support was echoed by Councilmember Rubio.
CONSENT CALENDAR
WARRANTS AND DEMANDS
Staff recommends City Council ratify the attached Warrants and Demands Register.
A motion was made by Lozano, seconded by Pacheco, and carried (5 — 0) to
ratify the Warrants and Demands Register.
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
2. CLAIMS REJECTION
Staff recommends City Council reject the following claims and direct staff to send the
appropriate notice of rejection to claimants:
Geico Indemnity a /s /o D. Burley Claimant alleges damages caused to vehicle
Rodriguez, Edgar Claimant alleges improper impound of vehicle
Zambruno, Marisa Claimant alleges improper impound of vehicle
A motion was made by Lozano, seconded by Pacheco, and carried (5 — 0) to
reject the following claims and direct staff to send the appropriate notice of
rejection to claimants.
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
3. APPROVAL OF MEETING MINUTES
Receive and file:
A. Meeting Minutes of February 6, 2013, for the Regular Meeting of the City Council.
B. Amended Meeting Minutes of August 20, 2014, for the Regular Meeting of the City
Council.
C. Meeting Minutes of December 17, 2014, for the Study Session and Special Meeting,
Regular Meeting, Housing Authority and Finance Authority meetings of the City
Council.
A motion was made by Lozano, seconded by Pacheco, and carried (5 — 0) to
receive and file the minutes.
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
Page 4 of 6
4. CONDUCT A SECOND READING, BY TITLE ONLY AND WAIVE FURTHER
READING, AND FOLLOWING SUCH READING, ADOPT ORDINANCE NO. 1367,
ENTITLED "AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN
PARK AMENDING THE VACANT AND ABANDONED PROPERTY REGISTRATION
REQUIREMENTS AT SECTION 150.250 ET SEQ. OF THE BALDWIN PARK
MUNICIPAL CODE."
Staff recommends that Council conduct a second reading, by title only, and
waive further reading, and following such reading, adopt Ordinance No. 1367,
entitled "AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN
PARK AMENDING THE VACANT AND ABANDONED PROPERTY
REGISTRATION REQUIREMENTS AT SECTION 150.250 ET SEQ. OF THE
BALDWIN PARK MUNICIPAL CODE."
AM otion was made by Lozano, seconded by Pacheco, and carried (5 — 0) to
conduct a second reading, by title only, and waive further reading, and
following such reading, adopt Ordinance No. 1367, entitled "AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN
PARK AMENDING THE VACANT AND ABANDONED PROPERTY
REGISTRATION REQUIREMENTS AT SECTION 150.250 ET SEQ. OF
THE BALDWIN PARK MUNICIPAL CODE. ".
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
REPORTS OF OFFICERS
None.
CITY COUNCIL / CITY CLERK / CITY TREASURER / STAFF REQUESTS &
COMMUNICATIONS
MAYOR PRO TEM BACA
- Request that the next Council meeting include a presentation to recognize Rosie
Breceda, 35 -year business owner of Pen Mar Beauty Salon;
- Requested that an invitation to apply for the position of Personnel Commissioner be
posted, noting that there are currently three openings that need to be filled;
- Requested that Code Enforcement look into designating parking on Badillo Street as a
"permit parking only."
- Requested that staff look into the current ordinance to determine whether it specifies
that applicants [for a permit to sell fireworks] stand must have a bank account establish
in Baldwin Park; requested, if that is the case, that an amendment to the ordinance be
prepared and presented to Council for approval.
Page 5 of 6
COUNCILMEMBER PACHECO
- Requested that staff make a field visit to Able's Transmission Shop to determine
whether some street lighting could be installed in his area to deter graffiti and unlawful
activities in the area.
MAYOR LOZANO
- Inquired as to the status of the redesign of Main Street and the surrounding area,
noting that residents on California Street are requesting a stop sign be installed.
o Mr. Wall, Director of Public Works, stated that he would direct staff to place a
traffic counter to determine whether traffic patterns in the area would warrant
installation of a stop sign.
ADJOURNMENT
There being no other business to discuss, and all other matters having been addressed, a
motion was made by Mayor Lozano, seconded by Mayor Pro Tern Baca, to adjourn the meeting
at 7:50 p.m.
Mayor
ATTEST:
Manuel Lozano, Mayor
Alejandra Avila, City Clerk
APPROVED:
Page 6 of 6
MINUTES
BALDWIN PARK CITY COUNCIL STUDY SESSION
AND SPECIAL MEETING
JANUARY 7, 2015, 6:00 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
CALL TO ORDER
The meeting was called to order at 6:10 p.m. by Mayor Lozano.
ROLL CALL
.PRESENT:
Councilmember Ricardo Pacheco
Councilmember Susan Rubio
Mayor Pro Tern Cruz Baca
Mayor Manuel Lozano
ABSENT:
Councilmember Monica Garcia
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 6:10 p.m.
Seeing no one wishing to speak, Public Communications closed at 6:10 p.m.
OPEN SESSION
There being no items for consideration in Open Session, Mayor Lozano recessed Open Session
to Closed Session at 6:12 p.m.
RECESS TO CLOSED SESSION
1. REAL PROPERTY NEGOTIATIONS
Pursuant to Government Code Section 54956.8
Property: A portion of APN #8554-005-900; generally known as Hilda L. Solis Park
Agency negotiators: Shannon Yauchzee, Robert N. Tafoya, Craig Graves
Negotiating parties: SBA COMMUNICATIONS CORPORATION
Under negotiation: Terms and price
2. CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section
54956.9:
Potential Case(s): Two (2)
3. CONFERENCE WITH LEGAL COUNSEL—EXISTING LITIGATION
Pursuant to paragraph (1) of subdivision (d) of Section 54956.9:
Case Name: Eastern Keystone v. City of Baldwin Park, Case No. BS150623
Page 1 of 2
4. CONFERENCE WITH LABOR NEGOTIATIONS
Pursuant to Government Code Section 54957.6:
ADJOURNMENT
There being no further business for discussion, Council recessed Closed Session at 6:58 p.m
REPORT ON CLOSED SESSION
Mayor Lozano reported after Closed Session that, by a vote of 4 -0 -1 (Councilmember Garcia
was absent), Council authorized the law firm of Brownstein Hyatt Farber Schreck to represent
the City of Baldwin Park on potential legal action against the City of Irwindale, as referenced on
Item No. 2 of the Closed Session Agenda. There was no other action taken on the remainder of
items discussed in Closed Session.
Mayor
ATTEST:
City Clerk
Page 2of2
MINUTES
BALDWIN PARK CITY COUNCIL REGULAR MEETING
JANUARY 21, 2015,7:00 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
These minutes are presented in Agenda order. Various announcements or discussions may
have occurred before or after the title under which they are presented.
CALL TO ORDER
The meeting was called to order by Mayor Lozano at 7:08 p.m.
INVOCATION
The invocation was provided by Pastor Jackson.
PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Mayor Lozano.
MEMBERS PRESENT:
Council Member Ricardo Pacheco
Council Member Monica Garcia
Council Member Susan Rubio
Mayor Pro Tern Cruz Baca
Mayor Manuel Lozano
REPORT ON CLOSED SESSION
Mayor Lozano stated that no reportable action was taken on items discussed during Closed
Session.
ANNOUNCEMENTS
Mayor Lozano announced, as required by Government Code section 54954.3, that members of
the City Council are also members of the Board of Directors of the Housing Authority and
Finance Authority, which are concurrently convening with the City Council this evening and each
Council Member is paid an additional stipend of $30 for attending the Housing Authority meeting
and $50 for attending the Finance Authority meeting.
Mayor Pro Tern Baca requested that the meeting be closed in memory of Alfonso B. Alvarez,
age 92, who was a long time resident of Baldwin Park and extended condolences to the family
and friends.
Councilmember Pacheco extended condolences and requested the meeting be closed in
memory of Teresa Spiritu Grande, a long -time resident of Baldwin Park, who passed recently, at
the age of 87.
Councilmember Pacheco also announced the upcoming Wrestling Extravaganza event that is
scheduled for January 21, 2015, and encouraged everyone to attend.
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
PROCLAMATIONS COMMENDATIONS & PRESENTATIONS
Presentation of Certificate of Recognition to Rosie Breceda, retiring owner of Pen Mar Beauty
Salon, in recognition of over 36 years as a successful business owner in Baldwin Park.
Mayor Lozano presented Ms. Breceda with a Certificate of Recognition to honor her
many years of service in the community and for acting as an exemplary role model for
women aspiring to become business owners. Ms. Breceda's family, with a history in
Baldwin Park going back as far as 1906, was in attendance for the ceremony and
expressed great pride in her accomplishments.
Presentation of Certificate of Recognition to Soledad Tovar Cruz, in recognition of
her accomplishments as a successful author and poet, and recipient of an International
Certificate of Pnrtivipation in Art and I i ±era4ura fnr Pnetry.
Mayor Pro Tern Baca presented a Certificate of Recognition to Ms. Tovar Cruz to honor
her great accomplishments as an ambassador of the literary arts and an exceptional role
model to those wishing to pursue art and literature.
Presentation of Certificates of Recognition to the Baldwin Park Youth Soccer League in
recognition of their victory at the AC Brea Thanksgiving Invitational 2014 Championship.
Councilmember Pacheco presented Certificates of Recognition to the members of the
Baldwin Park Youth Soccer League team and coaches in recognition of their victory at
the 2014 AC Brea Thanksgiving International soccer championship playoffs.
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 7:46 p.m. and noted that each speaker is
permitted a total of three (3) minutes to speak.
Ken Woods, Baldwin Park resident, expressed concern regarding Consent Calendar Item
No. 6, Approve an Agreement with Infrastructure Engineers to perform Storm
Water Pollution Compliance Inspections on behalf of the City of Baldwin Park, stating that
an individual came to his business and represented that they were inspecting storm drains;
noted that he had refused to allow the inspection but later received a bill for the inspection
service, despite the fact that he did not authorize it nor did it occur; stated that his concern is
that the Staff Report does not reference any funding source and he suggested that staff
seek grant funding for this contract; also inquired about parking in the city, noting that traffic
is getting worse and parking is becoming more scarce
Ken Calman, Baldwin Park resident, stated that he has resided on Kenmore for over 45
years and is concerned about the proposed Mega 5 development; pointed out that the
proposed high- density residential project is out of place in a neighborhood of single - family
homes; asked that Council consider reducing the height of the units on the Kenmore side
from 3- stories to 2- stories, and to take a close look at the parking situation in the area since
he fears residents in the surrounding area will be overrun with vehicles from the Mega 5
development.
Thomas Kerri, former Baldwin Park resident, noted that some areas in Los Angeles and
surrounding cities have success with parking permit programs; the great number of
additional cars may cause a danger to the community as it might block access for
Page 2 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING
JANUARY 21, 2015
emergency response teams; pointed out that some residential properties have more than
one family and, therefore, there are multiple vehicles; the number of cars on the street are
excessive.
Maqda Torrellas, Baldwin Park resident and Housing Commissioner, commented on the
parking concerns and suggested that underground parking be considered or, perhaps,
building parking on the top of the residential units being considered.
John Rios, Baldwin Park resident and Parks Commissioner, noted that there are some
maintenance problems in the parks that are not being taken care of; provided photos of
some of the problem areas and pointed out that poor maintenance and tainted water quality
creates a health hazard to the community.
Margarita Vargas, Baldwin Park resident, requested clarification on Agenda Item No. 14,
which refers to funds going from the City of Baldwin Park to the Successor Agency; stated
that she is confident that there is a good explanation but that the report is confusing.
Greg Tuttle, Baldwin Park business owner, expressed concern regarding parking in the area
and the excess traffic that will affect Merced; pointed out that there are no driveways or
sidewalks, which poses a danger to residents and pedestrians; suggested that the units be
built with common walls (attached) to provide more open space; commented on a statement
from a previous speaker with regard to the storm water drain inspections.
Seeing no others wishing to speak, Public Communications closed at 8:05 p.m.
Chief Executive Officer Yauchzee provided a more detailed explanation of the nature of Agenda
item No. 14, pertaining to the Successor Agency; noted that the action proposed is a result of a
review by the State Controller's Office; the lump -sum repayment of loan funds from the
Redevelopment Agency to the City was reversed when legislature passed a bill that
retroactively prohibited the lump sum payment; the City has worked with the State to resolve the
issue and this item implements the correcting process.
REPORTS OF OFFICERS
1. APPROVE RESOLUTION NO. 2015 -049, ENTITLED "A RESOLUTION OF THE
CITY COUNCIL OF THE CITY OF BALDWIN PARK, CALIFORNIA,
APPOINTING REPRESENTATIVES AND ALTERNATES AS OFFICIAL
REPRESENTATIVES OF THE CITY," AND FOLLOWING REVIEW AND
APPOINTMENT OF MEMBERS TO ESTABLISHED COMMITTEES, ADOPT
SAID RESOLUTION.
Staff recommends that Council 1) review and appoint members to the positions
of representatives and alternates of the established committees and
organizations presented in Resolution No. 2015 -049, entitled "A RESOLUTION
OF THE CITY COUNCIL OF THE CITY OF BALDWIN PARK, CALIFORNIA,
APPOINTING REPRESENTATIVES AND ALTERNATES AS OFFICIAL
REPRESENTATIVES OF THE CITY;" and 2) review in -house committee
appointments and select or nominate members as representatives of these
committees accordingly.
Page 3 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING
JANUARY 21, 2015
Following discussion, Council considered the current appointments and it was
suggested that all appointments be carried forward as is for the 2015 calendar year.
A motion was made by Rubio, seconded by Baca, and carried (5 — 0) to leave all
appointments held during 2014 unchanged and to carry the same appointments
through the calendar year of 2015; and approve Resolution No. 2015 -049,
entitled "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BALDWIN PARK, CALIFORNIA, APPOINTING REPRESENTATIVES
AND ALTERNATES AS OFFICIAL REPRESENTATIVES OF THE CITY."
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
Lozano.
ABSTAIN:
None.
Councilmember Garcia announced that she would recuse herself from vote on the consent
calendar due to her previous disclosed association with parties indirectly related to Item No. 7
and left the dais at 8:20 p.m.
Mayor Pro Tern Baca requested that Item Nos. 11 and 15 be held for further discussion. Since
Item No. 15 is for Public Hearing, not Consent, that item was removed from the items to be held.
Following the vote on the Consent Calendar items with the exception of Item Nos. 11 and 15,
Councilmember Garcia returned to the dais at 8:24 p.m. and participated in the vote of the Item
No. 11 and discussion of Item No. 15.
2. WARRANTS AND DEMANDS
Staff recommends City Council ratify the attached Warrants and Demands Register.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to ratify the Warrants and Demands Register.
AYES:
Lozano, Baca, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
Garcia.
3. TREASURER'S REPORT - NOVEMBER 2014
Staff recommends that Council receive and file the Treasurer's Report for the month of
November 2014.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to receive and file the Treasurer's Report for the month of
November 2014.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
Page 4 of 13
BALDWIN PARK CITY COUNCIL —REGULAR MEETING
4. REJECTION OF CLAIMS
JANUARY 21, 2015
Staff recommends that Council reject the following claim(s) and direct staff to send the
appropriate notice of rejection to claimant(s):
Abu Larshin Brothers, Inc. alleges that claimant was injured on City property
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to reject the following claim(s) and direct staff to send the
appropriate notice of rejection to claimant(s).
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
5. APPROVAL OF MEETING MINUTES
Receive and file:
Meeting Minutes of January 7, 2015, for the Special Meeting and Regular Meeting of the
Baldwin Park City Council.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to receive and file the minutes.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
6. APPROVE AN AGREEMENT FOR STORM WATER POLLUTION COMPLIANCE
INSPECTION SERVICES
Staff recommends that Council approve and authorize the Mayor to sign the agreement
with Infrastructure Engineers to perform Storm Water Pollution Compliance Inspections
on behalf of the City of Baldwin Park, and authorize the Director of Finance to make
appropriate transfers and fund adjustments.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to approve and authorize the Mayor to sign the agreement
with Infrastructure Engineers to perform Storm Water Pollution Compliance
Inspections on behalf of the City of Baldwin Park, and authorize the Director of
Finance to make appropriate transfers and fund adjustments.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
7. APPROVE A 3 -PARTY AGREEMENT BETWEEN FITNESS INTERNATIONAL, LLC,
MIG /HOGLE- IRELAND, INC., AND THE CITY OF BALDWIN PARK FOR CEQA AND
PLANNING RELATED SERVICES FOR A PROPOSED 45,000 S.F. L.A. FITNESS
AND 9,000 S.F. RETAIL /RESTAURANT BUILDING AT 13822 -13916 GARVEY
AVENUE (OVAL SITE).
Staff recommends that Council approve the 3 -Party Agreement and authorize the Mayor
to sign the Agreement between Fitness International, LLC, MIG /Hogle- Ireland, Inc., and
the City of Baldwin Park.
Page 5 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING
JANUARY 21, 2015
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to approve the 3 -Party Agreement and authorize the Mayor to
sign the Agreement between Fitness International, LLC, MIG /Hogle- Ireland, Inc.,
and the City of Baldwin Park.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
8. AUTHORIZE THE PUBLICATION OF THE NOTICE OF INVITATION TO BID FOR THE
CONSTRUCTION OF TRAFFIC SIGNALS AND TWO INTERSECTIONS.
Staff recommends that Council:
1. Adopt the plans and specifications for the construction of traffic signals at the
intersection of Los Angeles Street and La Rica Avenue, and at the intersection of
Baldwin Park Boulevard and Ohio Street; and
2. Authorize the publication of the Notice of Invitation to Bid for the construction of
traffic signals at two intersections, identified as the intersection of Los Angeles Street
and La Rica Avenue, and at the intersection of Baldwin Park Boulevard and Ohio
Street.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to:
1. Adopt the plans and specifications for the construction of traffic signals at
the intersection of Los Angeles Street and La Rica Avenue, and at the
intersection of Baldwin Park Boulevard and Ohio Street; and
2. Authorize the publication of the Notice of Invitation to Bid for the
construction of traffic signals at two intersections, identified as the
intersection of Los Angeles Street and La Rica Avenue, and at the
intersection of Baldwin Park Boulevard and Ohio Street.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
9. APPROVE RESOLUTION NO. 2015 -050, ENTITLED "A RESOLUTION OF THE
BALDWIN PARK CITY COUNCIL APPROVING THE APPLICATION FOR LAND AND
WATER CONSERVATION FUND -WALNUT CREEK NATURE PARK PROJECT."
Staff recommends that Council approve and adopt Resolution No. 2015 -050, entitled "A
RESOLUTION OF THE BALDWIN PARK CITY COUNCIL APPROVING THE
APPLICATION FOR LAND AND WATER CONSERVATION FUND - WALNUT CREEK
NATURE PARK PROJECT;" and Authorize the Director of Recreation and Community
Services to execute any further documents.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to approve and adopt Resolution No. 2015 -050, entitled "A
RESOLUTION OF THE BALDWIN PARK CITY COUNCIL APPROVING THE
APPLICATION FOR LAND AND WATER CONSERVATION FUND - WALNUT
CREEK NATURE PARK PROJECT;" and Authorize the Director of Recreation
and Community Services to execute any further documents.
Page 6 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
10. APPROVE AND AUTHORIZE THE PURCHASE OF A DEHUMIDIFIER FOR THE
POOL AT MORGAN PARK
Staff recommends that Council authorize the purchase of a dehumidifier through
Honeywell, Inc., for $127,404.20, plus applicable tax, and authorize the Director of
Finance to make appropriate transfers and fund adjustments.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to authorize the purchase of a dehumidifier through
Honeywell, Inc., for $127,404.20, plus applicable tax, and authorize the Director
of Finance to make appropriate transfers and fund adjustments.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
11. APPROVE PUBLIC WORKS REORGANIZATION.
Staff recommends that Council:
1. Approve the implementation of the proposed reorganization; and
2. Approve the attached job specifications for the positions of Engineering Manager,
Public �^,!orks Supervisor, and Management Assistant; and
3. Approve the salary ranges of the proposed positions as follows:
a. Engineering Manager: $6,428 - $8,614 monthly.
b. Public Works Supervisor: $4,243 - $5,686 monthly.
c. Management Assistant: $3,659 - $4,904 monthly.
Mayor Pro Tern Baca requested clarification from Director Wall as to the purpose of the
reorganization and what benefit to the City this reorganization is meant to achieve.
Director Wall explained that the reorganization will include changes to the Engineering
Division and the Public Works Yard; explained the reorganization will provide the an
internal structure that will reallocate responsibilities to more accurately reflect the work
performed; will align the position titles with the responsibilities; and will create an
opportunity to seek and retain more qualified personnel.
A motion was made by Baca, seconded by Lozano, and carried (5 — 0) to:
1. Approve the implementation of the proposed reorganization; and
2. Approve the attached job specifications for the positions of Engineering
Manager, Public Works Supervisor, and Management Assistant; and
3. Approve the salary ranges of the proposed positions as follows:
a. Engineering Manager: $6,428 - $8,614 monthly.
b. Public Works Supervisor: $4,243 - $5,686 monthly.
c. Management Assistant: $3,659 - $4,904 monthly.
Page 7 of 13
BALDWIN PARK CITY COUNCIL —REGULAR MEETING JANUARY 21, 2015
AYES: Lozano, Baca, Garcia, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: None.
12. APPROVE AMENDMENT NO. 1 TO THE PROFESSIONAL SERVICES AGREEMENT
WITH LA CANADA DESIGN GROUP FOR THE CIVIC PLAZA DESIGN.
Staff recommends that Council approve Amendment No. 1 to the professional
services agreement with La Canada Design Group for the preparation of construction
plans and specifications for the Civic Plaza design, and authorize the Director of
Finance to make appropriate transfers and fund adjustments.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to approve Amendment No. 1 to the professional services
agreement with La Canada Design Group for the preparation of construction
plans and specifications for the Civic Plaza design, and authorize the Director of
Finance to make appropriate transfers and fund adjustments.
AYES:
Lozano, Baca, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
Garcia.
13. RATIFY THE RETENTION OF ATTORNEY SERVICES.
Staff recommends that Council ratify the retention of the listed law firms and add the
firms to the City's panel of legal firms upon execution of retainer agreements to be
approved as to form by the City Attorney and executed by the Mayor.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to ratify the retention of the listed law firms and add the firms
to the City's panel of legal firms upon execution of retainer agreements to be
approved as to form by the City Attorney and executed by the Mayor.
AYES:
Lozano, Baca, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
Garcia.
14. AUTHORIZE RETURN OF $3,473,836 OF LOAN REPAYMENTS TO THE
SUCCESSOR AGENCY OF A CITY LOAN IN COMPLIANCE WITH THE STATE
CONTROLLER'S OFFICE REPORT AND REQUEST THE OVERSIGHT BOARD
APPROVE INCLUDING THE REPAYMENT OF THE CITY LOAND IN ROPE 15/15A.
Staff recommends:
1. That Council authorize the return of $3,473,836 to the Successor Agency that was
originally paid to the City in repayment of various loans for administrative costs
incurred by the Community Development Commission with $2,866,910 from Fund
200 and $606,926 from the Assigned General Fund Reserve;
2. That the outstanding balance of the City's Loan as set out in the City Loan
Agreement with the Successor Agency be adjusted to reflect the return of the
$3,473,836 to the Successor Agency and adjusted to $21,901,790; and
3. The City request that the Oversight Board approve including returned loan
repayment in the Successor Agency's next ROPS; and
Page 8 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
4. That the Director of Finance be authorized to make all necessary budget
amendments, changes in loan balances and transfers.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to:
1. That Council authorize the return of $3,473,836 to the Successor Agency that
was originally paid to the City in repayment of various loans for administrative
costs incurred by the Community Development Commission with $2,866,910
from Fund 200 and $606,926 from the Assigned General Fund Reserve;
2. That the outstanding balance of the City's Loan as set out in the City Loan
Agreement with the Successor Agency be adjusted to reflect the return of the
$3,473,836 to the Successor Agency and adjusted to $21,901,790; and
3. The City request that the Oversight Board approve including returned loan
repayment in the Successor Agency's next BOPS; and
4. That the Director of Finance be authorized to make all necessary budget
amendments, changes in loan balances and transfers.
AYES: Lozano, Baca, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: Garcia.
See related Successor Agency Agenda Item, below, on Consent Calendar
PUBLIC HEARING
15. A REQUEST FOR CONSIDERATION OF A MITIGATED NEGATIVE DECLARATION
OF ENVIRONMENTAL IMPACT AND A SPECIFIC PLAN AMENDMENT TO SPECIFIC
PLAN 06 -01 FOR THE DEVELOPMENT OF A 51 -UNIT SINGLE FAMILY DETACHED
GATED CONDOMINIUM PROJECT INCLUDING THE RELOCATION OF TWO
WIRELESS COMMUNICATIONS FACILITIES WITHIN THE R -1 (SINGLE FAMILY
RESIDENTIAL 1) AND MU -2 (MIXED -USE 2) ZONES. ADDITIONALLY, THE
PROJECT INCLUDES A REQUEST FOR A ZONE CHANGE TO APPLY THE
SPECIFIC PLAN OVERLAY TO ASSESSOR PARCEL NO. 8552 - 017 -004. A
RELATED REQUEST IS FOR A TENTATIVE TRACT MAP TO CONSOLIDATE
TWELVE (12) LOTS, OR PORTIONS THEREOF, INTO ONE (1) LOT OF LAND FOR A
51- DWELLING UNIT RESIDENTIAL CONDOMINIUM SUBDIVISION AND ONE (1)
LOT OF LAND FOR A WIRELESS COMMUNICATIONS FACILITY WITHIN THE
SAME ZONING DESIGNATIONS. LOCATION: SOUTHWEST CORNER OF
BALDWIN PARK BOULEVARD AND MERCED AVENUE (LOCATION: ASSESSOR'S
PARCEL NUMBERS: 8550 - 017 -004, 8552 - 017 -068, 069, 070, 071, 072, 073, 074, 075,
076,077 AND 078); APPLICANT: KLL INVESTMENTS, LLC; CASE NUMBERS: Z-
554, SP 14 -01 AND TM- 72195.
Staff and the Planning Commission recommend that the City Council open the public
hearing and, following the public hearing, that Council:
1. Approve and adopt Resolution No. 2015 -047, entitled "A RESOLUTION OF THE
CITY COUNCIL OF THE CITY OF BALDWIN PARK APPROVING AND ADOPTING
THE MITIGATED NEGATIVE DECLARATION OF ENVIRONMENTAL IMPACT FOR
A ZONE CHANGE TO APPLY THE SPECIFIC PLAN (SP) OVERLAY TO
ASSESSOR PARCEL NUMBER 8552 - 017 -004, A SPECIFIC PLAN AMENDMENT
TO AN EXISTING SPECIFIC PLAN FOR THE DEVELOPMENT OF A 51 UNIT
Page 9 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
SINGLE- FAMILY DETACHED GATED CONDOMINIUM PROJECT INCLUDING
THE RELOCATION OF TWO WIRELESS COMMUNICATIONS FACILITIES, AND A
TENTATIVE TRACT MAP TO CONSOLIDATE TWELVE LOTS OR PORTIONS
THEREOF INTO LONE LOT OF LAND FOR A FIFTY -ONE DETACHED
RESIDENTIAL DWELLING UNIT CONDOMINIUM SUBDIVISION AND ONE LOT
OF LAND FOR A WIRELESS COMMUNICATIONS FACILITY WITHIN THE R -1,
(SINGLE- FAMILY RESIDENTIAL) AND MU -2 (MIXED USE 2) ZONES. (LOCATION:
ASSESSOR'S PARCEL NUMBERS: 8552 - 017 -004, 8552 - 017 -068, 069, 070, 071,
072, 073, 074, 075, 076, 077, AND 078; APPLICANT: KLL INVESTMENTS, LLC;
CASE NUMBERS: Z -554, SP 14 -01 AND TM- 72195)"
2. Conduct a first reading, by title only, and waive further reading to introduce
Ordinance 1368, "AN ORDINANCE OF CITY COUNCIL OF THE CITY OF
QAI MIA11KI DA RK ADOPTING THE FIAII'lINGS OF C4f`T AND /.�PDROWING 4 � 11P
1. r,NL -I.JV VII4 1 /il , \/1 V IIIVV 11 Its 111vv11 vv v1 1%1 1 r \I- /l 1 1 \V V11 v /\LVI
CHANGE ADDING THE SPECIFIC PLAN (SP) OVERLAY TO THE PROPERTY
IDENTIFIED WITH ASSESSOR PARCEL NUMBER 8552- 017 - 004;" and
3. approve and adopt Resolution No. 2015 -048, entitled "A RESOLUTION OF THE
CITY COUNCIL OF THE CITY OF BALDWIN PARK ADOPTING THE FINDINGS OF
FACT AND APPROVING A SPECIFIC PLAN AMENDMENT AND TENTATIVE
TRACT MAP TO CONSOLIDATE TWELVE LOTS OR PORTIONS THEREOF INTO
NO MORE THAN TWO LOTS FOR A DETACHED FIFTY -ONE DWELLING UNIT
RESIDENTIAL CONDOMINIUM SUBDIVISION AND WIRELESS
COMMUNICATIONS FACILITY WITHIN THE R -1 (SINGLE- FAMILY RESIDENTIAL)
AND MU -2 (MIXED USE 2) ZONES (LOCATION: ASSESSOR'S PARCEL
NUMBERS: 8552 - 017 -004, 8552 - 017 -068, 069, 070, 071, 072, 073, 074, 075, 076,
077, AND 078; APPLICANT: KLL INVESTMENTS, LLC; CASE NUMBERS: Z -554,
SP 14 -01 AND TM- 72195)."
City Planner Amy Harbin narrated a PowerPoint and presented an overview of the current
zoning and site specifications, explaining the results of the environmental impact study and the
mitigated negative declaration; described the purpose and intent of the proposed Resolution
and Ordinance, and answered questions of Council.
Mayor Lozano opened the Public Hearing at 8:23 p.m. and invited those in opposition to the
proposed Resolution and Ordinance to speak, allowing each speaker two (2) minutes.
Thomas Kerri, expressed his objection to the project, noting that the project seems cramped
and will create more traffic and parking problems; opined that high- density housing is not an
appealing and suggested that single - family housing should be built instead.
Greg Tuttle, expressed his objection to the project because there is concern that occupants
will be parking along adjacent streets and residents in those homes will be left without
parking; also pointed to the increased traffic congestion that the project would create; was
adamant that the lack of sidewalks is a clear danger to pedestrians and other local
residents; suggested that the units be converted to common -wall units to create more open
space.
Al Luna, Baldwin Park resident, voice his disapproval of the agreement for legal services
that Council planned to approve; pointed out that the Mega 5 development presents a
danger to residents because there is no emergency ingress and egress; noted that a recent
fire in Los Angeles caused the death of a small child because of a lack of proper emergency
exits; strongly suggested that the buildings be reduced to only two stories.
Ken Calman, Baldwin Park resident, expressed his objection to the project, pointing out that
there are four 3 -story buildings along one area and noted that the cost estimate presented at
Page 10 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
the Planning Commission leads one to believe that a reduction in the overall project will not
cause any kind of hardship on the developer if they make adjustments to the project to make
it more palatable for residents.
Al Contreras opined that the project is really not a good fit for the community; noted that
parking is already difficult and the addition of these living units will distress the parking
situation even more; pointed out that the lack of sidewalks creates a hazard for pedestrians
and this project is not going to benefit residents; suggested going back to the drawing board.
Daniel Fergana, expressed his objection to the project as it will have a negative impact on
the neighborhood parking; suggested that single - family homes be built instead.
Mayor Lozano continued the Public Hearing and invited those supporting the proposed
Resolution and Ordinance to speak next.
Jim Power KLL Investments, expressed appreciation for the hard work that staff and council
has put in to bringing the project this far and offered to answer any questions of council,
noted that the project has been fully reviewed and approved by the fire department and that
each home will feature built -in fire sprinkler systems; also noted that parking in the area was
taken into consideration and the matter was addressed as best as could be done for the
area.
Seeing no others wishing to speak on this matter, Mayor Lozano closed the Public Hearing at
8:40 p.m.
Following the conclusion of the Public Hearing, Council discussion ensued.
Councilmember Garcia asked about the sidewalk width around the project and asked what the
set -back would be; Planner Harbin noted that the sidewalks are 10 -ft and 5 -ft along Merced; set-
back will be 5 -ft from the sidewalk to the exterior wall and an additional set -back from the
exterior wail to the structures.
Councilmember Garcia also expressed admiration for the responsiveness of the developer but
asked that there be a better transition from the single story to the 2 -story and 3 -story structures;
also requested that additional illustration be provided as to how the windows would be placed;
asked staff to consider implementing a permit parking program.
Mayor Pro Tern Baca expressed appreciation to the developer but also noted that she is very
interested in understanding the project in more deeply.
Mayor Pro Tern Baca request that the item be pulled from the agenda and held for a future
meeting; explained that additional time is needed to review the vast amount of information
provided.
A motion was made by Baca, seconded by Rubio, and carried (5 — 0) to table
Item No. 15 to a future Council Meeting. Council directed staff to work with the
consultant to address the concerns expressed in this evening's meeting and
report back to Council prior to bringing the Resolution and Ordinance back for
Council approval.
AYES: Lozano, Baca, Garcia, Rubio, Pacheco.
NOES: None.
ABSENT: None.
ABSTAIN: None.
Page 11 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
CITY COUNCIL ACTING AS SUCCESSOR AGENCY OF THE COMMUNITY
DEVELOPMENT COMMISSION
CONSENT CALENDAR
1. CONFIRM THE RECEIPT BY THE SUCCESSOR AGENCY OF $3,473,836 FROM THE
CITY ASSOCIATED WITH REVERSAL OF REPAYMENTS OF A CITY LOAN IN
COMPLIANCE WITH THE STATE CONTROLLER'S OFFICE REPORT AND
REQUEST THE OVERSIGHT BOARD APPROVE THE REPAYMENT OF THE CITY
LOAN ON RODS 15/16A.
Staff recommends:
1. That the Board of the Successor Agency confirm the receipt of $3,473,836 that was
originally paid to the City in repayment of various loans for administrative costs
incurred by the Community Development Commission; and
2. That the Successor Agency's outstanding obligation under the City Loan Agreement
reflect an adjustment of $3,473,836 such that the total outstanding obligation on the
City Loan be equal to $21,901,790; and
3. The Successor Agency requests that the Oversight Board approve including the
reversed repayment of the City Loan in the Successor Agency's next ROPS; and
4. That the City's Director of Finance be authorized to make all necessary budget
amendments, changes in loan balances and transfers.
A motion was made by Lozano, seconded by Baca, and carried (4 — 0 — 1;
Garcia Abstained) to:
1. That the Board of the Successor Agency confirm the receipt of $3,473,836
that was originally paid to the City in repayment of various loans for
administrative costs incurred by the Community Development Commission;
and
2. That the Successor Agency's outstanding obligation under the City Loan
Agreement reflect an adjustment of $3,473,836 such that the total
outstanding obligation on the City Loan be equal to $21,901,790; and
3. The Successor Agency requests that the Oversight Board approve including
the reversed repayment of the City Loan in the Successor Agency's next
ROPS; and
4. That the City's Director of Finance be authorized to make all necessary
budget amendments, changes in loan balances and transfers.
AYES: Lozano, Baca, Garcia, Rubio, Pacheco
NOES: None.
ABSENT: None.
ABSTAIN: None.
See related City Council Agenda Item, above, on the Consent Calendar
Page 12 of 13
BALDWIN PARK CITY COUNCIL — REGULAR MEETING JANUARY 21, 2015
REPORTS OF OFFICERS
CITY COUNCIL / CITY CLERK / CITY TREASURER I STAFF REQUESTS &
COMMUNICATIONS
ADJOURNMENT
There being no other business to digcuoo, and all other matters having been addressed, a
motion was made by Lozano, seconded by Baca, to adjourn the meeting at 8:58 p.m.
Mayor
ATTEST-
Manuel Lozano, Mayor
Alejandra Avila, City Clerk
Page 13 of 13
MINUTES
BALDWIN PARK CITY COUNCIL STUDY SESSION
AND SPECIAL MEETING
JANUARY 21, 2015,5:30 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
CALL TO ORDER
The meeting was called to order at 5:49 p.m. by Mayor Lozano.
ROLL CALL
PRESENT:
Mayor Manuel Lozano
Mayor Pro Tern Cruz Baca
Counciimember Ricardo Pacheco
Counciimember Susan Rubio (Arrived at 5:53 p.m.)
Counciimember Monica Garcia (Arrived at 6:22 p.m.)
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 5:52 p.m.
Ken Woods, Baldwin Park resident, expressed concerns regarding the importance of property
taxes as a form of revenue and opined that some of the proposed developments in the city will
not provide the necessary funding; commented on campaign contributions and the upcoming
election year.
Greg Tuttle, Baldwin Park business owner, expressed concern regarding the construction of
housing /residential developments in the downtown area and areas that should be kept
commercial; opined that the City should be seeking development of commercial businesses in
the Metrolink area instead of residential units; pointed out that parking is already a problem and
increased housing would exacerbate the problem; stated that housing should be built in housing
areas.
Al Luna, Baldwin Park resident, Opined that the city needs money and that companies are
wishing to build in Baldwin Park but that no taxes are being collected; commented on the
taxation of residents; alleged that the soccer leagues do not take care of the fields and often
leave excessive amounts of trash behind, not placing it in receptacles before they leave the
fields.
John Rios, Baldwin Park resident, stated that traffic is increasingly becoming a problem and that
the poor traffic flow and lack of parking is driving businesses out of the city rather than attracting
new businesses; opined that there is several areas of land that the City owns and businesses
are willing to pay so these are the areas where property development should be considered.
Seeing no others wishing to speak, Public Communications closed at 6:06 p.m.
OPEN SESSION
MONTEBELLO HOUSING PROJECT PRESENTATION - Continued from Study Session held
on December 17, 2014.
Robert Monzon, Board President of Montebello Housing, narrated a PowerPoint
presentation and sought comments from Council; stated that Montebello will seek funding and
grants for veterans projects; stated that they are continuously working to maintain a balance of
Page 1 of 3
addressing residents' concerns and meeting State requirements for funding; commented that
there has been overwhelming support for the project and there appears to be no point in
[ Montabello] looking at other possible sites if an Exclusive Negotiation Agreement (ENA) is not
signed.
Council commented, clarifying that an ENA would be for a period of 180 -days but did not
guarantee that a project would be awarded; inquired as to whether the ENA would allow for a
more broad scope of work to include consideration of alternate sites; inquired as to the
percentage of units that would be dedicated to veterans [100% for sales; mixed for lease].
Council expressed a desire to meet with Montebello to discuss some of the alternate
locations that they would like considered prior to entering into an ENA; state that formalizing an
ENA is not expected to occur before March 2015.
At the conclusion of discussion, staff was directed to schedule meetings with individual
councilmember to allow input and exchange of ideas prior to determining a commitment to an
ENA.
CONSIDERATION OF SECOND UNIT ZONING REVISIONS [BPMC 153.120.350 - 3701
City Planner Amy Harbin presented an overview of the current code and the various
aspects of how current code was established and the impact any changes may have on
neighborhood esthetics as well as effects it may have on State supported programs that would
require revision based on changes to code.
Council considered some of the points that were presented, however due to time
constraints, the item was tabled and will be brought back at a future meeting for further
consideration.
Councilmember Garcia requested that staff prepare information and conduct a Study Session
with regard to downtown design standards to establish a consistent building theme throughout
the area; requested that the matter be brought to a future Special Meeting.
RECESS TO CLOSED SESSION
Mayor Lozano recessed the Open Session and Closed Session began at 6:25 p.m.
1. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of
Government Code Section 54956.9: Potential Case(s): Three (3)
2. CONFERENCE WITH LEGAL COUNSEL- EXISTING LITIGATION Pursuant to
paragraph (1) of subdivision (d) of Government Code Section 54956.9:
Name of Case: Hadsell v. City of Baldwin Park, Case No. BC548602
Name of Case: City of Baldwin Park v. City of Irwindale, Case No. BS152919
Name of Case: Casas v. City of Baldwin Park, Case No. BS145297
Name of Case: Flores v. City of Baldwin Park, Case No. BC560031
Page 2 of 3
ADJOURNMENT
There being no further business, motion was made by Lozano, seconded by Baca, to adjourn
the meeting at 6:59 p.m.
REPORT ON CLOSED SESSION
Mayor Lozano stated that no reportable action was taken on items discussed during Closed
Session.
Mayor
ATTEST:
City Clerk
Page 3 of 3
MINUTES
BALDWIN PARK FINANCE AUTHORITY
JANUARY 21, 2015,7:00 P.M.
COUNCIL CHAMBER - 14403 E. Pacific Avenue, Baldwin Park, 91706
CALL TO ORDER
The meeting was called to order by Mayor Lozano at 8:46 p.m
ROLL CALL
City Council present:
Council Member Ricardo Pacheco
Council Member Monica Garcia
Council Member Susan Rubio
Mayor Pro Tern Cruz Baca
Mayor Manuel Lozano
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 8:46 p.m. and seeing no one wishing
to speak, Public Communications closed at 8:46 p.m.
CONSENT CALENDAR
1. TREASURER'S REPORT: NOVEMBER 2014
Staff recommends that the City Council receive and file the November 2014
Treasurer's Report.
A motion was made by Lozano, seconded by Rubio, and carried (5 — 0) to
receive and file the November 2014 Treasurer's Report.
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
ADJOURNMENT
There being no other business to discuss, and all other matters having been addressed,
a motion was made by Lozano, seconded by Baca, to adjourn the meeting at 8:48 p.m.
Mayor
ATTEST:
City Clerk
MINUTES
BALDWIN PARK HOUSING AUTHORITY
JANUARY 21, 2015,7:00 P.M.
COUNCIL CHAMBER -14403 E. Pacific Avenue, Baldwin Park, 91706
CALL TO ORDER
The meeting was called to order by Mayor Lozano at 8:48 p.m.
ROLL CALL
City Council present:
Council Member Ricardo Pacheco
Council Member Monica Garcia
Council Member Susan Rubio
Maynr Pro Tern Cruz Baca
Mayor Manuel Lozano
PUBLIC COMMUNICATIONS
Mayor Lozano opened Public Communications at 8:49 p.m. and seeing no one wishing
to speak, Public Communications closed at 8:49 p.m.
CONSENT CALENDAR
1. TREASURER'S REPORT: NOVEMBER 2014
Staff recommends that the City Council receive and file the November 2014
Treasurer's Report.
A motion was made by Lozano, seconded by Baca, and carried (5 — 0) to
receive and file the November 2014 Treasurer's Report.
AYES:
Lozano, Baca, Garcia, Rubio, Pacheco
NOES:
None.
ABSENT:
None.
ABSTAIN:
None.
ADJOURNMENT
There being no other business to discuss, and all other matters having been addressed,
a motion was made by Lozano, seconded by Garcia, to adjourn the meeting at 8:51 p.m.
Mayor
ATTEST:
City Clerk
=5 11
ITEM NO. 1
TO: Honorable Mayor and Members of the City Council
FROM: Manuel Carrillo Jr., Director of Recreation & Community Sery
DATE: February 4, 2015
SUBJECT: AUTHORIZATION TO PROCEED WITH ADVERTISEMENT OF A
REQUEST FOR PROPOSALS (RFP) FOR PRINTING OF THE
BALDWIN PARK NOW
SUMMARY
The purpose of this staff report is to request authorization from the City Council to advertise the Request for
Proposals (RFP) for the printing of the Baldwin Park NOW (BP NOW).
FISCAL IMPACT
There are no additional costs that would be incurred by the City through this process. Cost savings will be
measured after the review of bids and will be presented to the City Council with a selection of a vendor.
RECOMMENDATION
Staff recommends that the City Council:
1) Authorize the Director of Recreation and Community Services to proceed with advertisement of an RFP
for the printing of the BP NOW; or
2) Provide alternative direction for the selection process.
LEGAL REVIEW
The City Attorney has reviewed the RFP and approved it as to form.
BACKGROUND
In order to remain as efficient as possible, the Department of Recreation and Community Services would like to
request to go out to bid for printing services to manage the printing of the Baldwin Park NOW (4 times a year).
This will allow the Department to take advantage of any cost savings and ensure the City is receiving the highest
quality of service at the best possible price.
The Department has been satisfied with the services of Aljon Graphics, however, it is in the best interest of the
City to re- evaluate the scope of work and select a printing vendor based on the best proposal. In this cycle of the
RFP, the Department will accept bids to print the BP NOW in its current format as well as two (2) other format
options which includes printing in a tabloid layout (newspaper style) with either glossy paper or newsprint paper.
In addition, quotes for printing frequencies for quarterly, bi- monthly, or monthly will included as part of the bid.
Staff would like to compare the costs of continuing to print the BP NOW in its current design and frequency or if
a cost savings could be achieved by changing the layout, paper thickness and/or frequency.
At a subsequent meeting, the City Council will have an opportunity to revisit the option of reformatting the BP
NOW into a tabloid layout format and reviewing the bids that come in. The City of Baldwin Park will accept
proposals through the advertising period up until Thursday, February 26, 2015 at 5:00pm.
ATTACHMENT
1) Request for Proposals (RFP)
• SANG RIEL,'n
a�
-,',",,VALLEY
'ipO ryy� i
R477e ntP�
Printing Services
for Baldwin Park NOW
(News Publication)
CITY OF BALD BALDWIN PARK
4100 Baldwin Park Boulevard
Baldwin
Due no later than 5pm on Thursday, February 26, 2015
M 0,
The City of Baldwin Park is requesting proposals from qualified professionals to provide printing
services for the Baldwin Park NOW and Recreation Guide publications. Currently the Baldwin Park
NOW is printed quarterly (4 times a year) and the Recreation Guide is printed annual (once per
year), which is inserted into the Baldwin Park NOW. However, the City is possibly exploring the
opportunity to expand the printing frequency of the Baldwin Park NOW
This Request for Proposals (RFP) states the instructions for submitting proposals, the procedure
and criteria by which a proposer may be selected and the contractual terms by which the City of
Baldwin Park intends to govern the relationship between the City and the selected vendor.
ti L _ I ;11_r t_- _� 1 _t LL _ i�_._ n
noposa s can be submitted for any part of the three "' options.
2. DEFINITION OF PARTIES
Definition of Parties: The City of Baldwin Park will hereinafter to as the "City." Respondents to the
RFP shall be referred to as "proposers." The proposer to whom the contract is awarded shall be
referred to as the "Vendor."
3. BACKGROUND
The Baldwin Park NOW is a quarterly publication that allows for consistent communication from the
City to residents and business owners of Baldwin Park. The publication is a valuable tool that
reaches over 21,000 households and businesses. City staff have continuously worked to improve
the style and content of the publication in order to increase awareness and portray a positive image
to the community.
In an effort to streamline processes, a 32 -page Recreation Guide has been incorporated into the
printing of the Baldwin Park NOW once per year (Summer /Fall). The City is dedicated to ensuring
the printing services for both publications are completed as economically as feasible.
An electronic sample of the Baldwin Park NOW and Recreation Guide can be found at the
www.baidwinpark.com under City Publications,
4. SCOPE OF WORK — SPECIFICATIONS
Provide printing services, which would entail the following:
• Coordinate delivery of City supplied art files
• Providing proofs for review
• Making final blue line changes
• Printing of 22,250 copies
• Delivery to the United States Postal Service (USPS) for distribution
OPTION 1
Baldwin Park NOW
Description: 4 -page (book style; for total of 16 pages)
Final Size: (WxH) Spread 17x10.875: page size = 8.375x10.875
Stock: 60# Recycled Gloss Book, 10% Post - Consumer Waste
Ink: 4/4 =4C Process (85 %) Soy -Based Inks by heat set press only
Bindery: Trim, fold, gather, saddlestitch along 10,875 direction
Prepare for simplified mailing, deliver to USPS and Esther Snyder Community
Center (4100 Baldwin Park Boulevard)
Frequency: A. Quarterly (4 times a year: February, May, September, and December)
B, Bi- monthly (6 times a year: February, April, June, August, October, and December)
C. Monthly (12 times a year)
NWIWI;
Description: 8 -page (book style; for a total of 32 pages)
Final Size: (WxH) Spread 17x10.875: page size = 8.375x10.875
Stock: 60# Recycled Gloss Book, 10% Post - Consumer Waste
Ink: 4/4 =4C Process (85 %) Soy -Based Inks by heat set press only
Bindery: Stich, fold and gather Recreation Guide along 10.875 direction and come back to
dust stich to center and extend up 1" from Baldwin Park NOW publication; Prepare
for simplified mailing, deliver to USPS and Esther Snyder Community Center
(4100 Baldwin Park Boulevard)
Frequency: Once a year (Summer /Fall: May)
OPTION 2
Baldwin Park NOW
Description: 4 - page tabloid (total 16 pages)
Final Size: (WxH) Spread 22x17; page 11x17; final quarter fold to 81/2x11
Stock: 70# Uncoated Offset Recycled, 10% Post - Consumer Waste
Ink: 4/4 =4C Process (85 %) Soy -Based Inks
Bindery: Trim and final fold to 8 1/2x11. Prepare for simplified mailing, deliver to USPS and
Esther Snyder Community Center (4100 Baldwin Park Boulevard).
Frequency: A. Quarterly (4 times a year: February, May, September, and December)
B. Bi- monthly (6 times a year: February, April, June, August, October, and December)
C. Monthly (12 times a year)
Recreation Guide
Description: 8 -page (book style; for total of 32 pages)
Final Size: (WxH) Spread 17x10.875: page size = 8.375x10.875
Stock: 60# Recycled Gloss Book, 10% Post - Consumer Waste
Ink: 4/4 =4C Process (85 %) Soy -Based Inks by heat set press only
Bindery: Stich, fold and gather Recreation Guide along 10.875 direction and come back to
dust stich to center and extend up 1" from Baldwin Park NOW publication;.
Prepare for simplified mailing, deliver to USPS and Esther Snyder Community
Center (4100 Baldwin Park Boulevard)
Frequency: Once a year (Summer /Fall: May /June)
Del • i
Baldwin Park NOW
Description: 4 -page tabloid (for a total of 16 pages)
Final Size: (WxH) Spread 22x17; page 11x17; final quarter fold to 81/2x11
Stock: 35# Hi -Brice Newsprint
Ink: 4/4 =4C Process (85 %) Soy -Based Inks
Bindery: Press quarter fold to 81/2x11. Prepare for simplified mailing, deliver to LISPS and
Esther Snyder Community Center (4100 Baldwin Park Boulevard)
Frequency: A. Quarterly (4 times a year: February, May, September, and December)
B. Bi- monthly (6 times a year: February, April, June, August, October, and December)
C. Monthly (12 times a year)
Recreation Guide
Description: 8 -page (book style: for a total of 32 pages)
Final Size: (WxH) Spread 17x10.875: page size = 8.5x10.875
Stock: 60# Recycled Gloss Book, 10% Post - Consumer Waste
Ink: 4/4 =4C Process (85 %) Soy -Based Inks by heat set press only
Bindery: Stich, fold and gather Recreation Guide along 10.875 direction and come back to
dust stich to center and extend up 1" from Baldwin Park NOW publication: Prepare
for simplified mailing, deliver to LISPS and Esther Snyder Community Center
(4100 Baldwin Park Boulevard)
Frequency: Once a year (Summer /Fall: May /June)
5. PROPOSAL SUBMITTAL
Interested and qualified firms shall deliver six (6) hardcopies of their proposal, prepared in
accordance with the instructions in this RFP by 5:00 pm on Thursday, February 26, 2015. All
proposals shall be addressed and delivered to the below:
Manuel Carrillo Jr., Director of Recreation and Community Services
City of Baldwin Park
4100 Baldwin Park Boulevard
Baldwin Park, CA 91706
Faxed or electronic proposals will not be accepted. The City will not entertain sales calls or
presentations during the RFP process. Questions may be addressed to the contact below before
February 13th:
Maria Moreno, Program Supervisor
City of Baldwin Park
4100 Baldwin Park Boulevard
Baldwin Park, CA 91706
Email: M more no(a�baldwinpark.com Office: (626) 813 -5245, Ext. 316
All questions will be gathered and answered by February 18th 5pm. After proposals have been
received and reviewed, the City may request a follow -up meeting with selected applicants to
ensure vendor's quality and capability.
6. PROPOSAL CONTENT
Vendors desiring to respond shall submit proposals in sufficient detail to allow a thorough
evaluation and comparative analysis. The proposals should be as brief and concise as possible,
without sacrificing clarity or the required information. The proposals shall include as a minimum
the following information, presented in a readily understood and logical format.
a. Statement of options understanding containing any suggestions regarding special
concerns the City should be made aware of. The proposal should include any additional
work tasks the proposer feels are necessary for the successful completion of the project.
A list of similar printing projects the vendor has completed within the last five (5) years.
Information on the completed projects shall include project name and description, agencv
client name along with contact information, year completed, contract fee, and final project
cost.
c. A schedule of the proposed timeline for printing of the publication quarterly (frequency
option). The schedule shall include amount of time for each print job, indicating ability to
perform the required services in a timely manner.
d. Provide one (1) sample booklet of each option (if selected must supply seven (7) sample
booklets of each option).
e. A fee proposal and cost of postage per issue as per paper option.
7. CONTRACTOR SELECTION
The City of Baldwin Park will evaluate all timely submitted proposals. The evaluation will be based
on the chemical information and qualifications presented in the proposal, project fees, and
reference checks. Qualified proposers will be invited for an interview. Proposals will be evaluated
on criteria deemed to be in the City's best interests, including, but not limited to and in no order of
importance:
• Cost
• Quality
• Service
• Timeliness
• Ability to meet specifications
• If applicable, use of recycled or environmentally friendly materials
The City considers the services pursuant to this RFP to be professional in nature and is expressly
not limited to selecting the lowest bidder, although cost is one of several criteria to be considered.
8. ESTABLISHMENT OF CONTRACT
The City will select the Contractor based on qualifications, and then negotiate a contract price
based on available funding.
9. INSURANCE REQUIREMENTS
The following minimum insurance coverage is required of the Contractor and all sub- contractors.
a. Commercial general liability insurance or equivalent form, with a combined single limit of
not less than $1,000,000 per occurrence;
b. Worker's Compensation insurance with statutory limits, and employer's liability insurance
with limits not less than $1,000,000 per accident;
Business automobile liability insurance, or equivalent form, with a combined single limit of
not less than $1,000,000 per occurrence; (insurance shall include coverage for owned,
hired and non -owned automobiles.)
All Certificates of Insurance shall be provided for all the above insurance requirements. In addition,
the City and each of its officers, employees and agents shall be named as additional insured on the
commercial general liability policy with respect to the performance by the Contractor and all sub-
contractors. The City will accept only Additional Insured (Form B), CG2010, with an edition date
prior to 1993, unless approved otherwise by the City Attorney or proof the policy automatically
names the above as additional insured.
10. PROFESSIONAL SERVICES AGREEMENT
A. No change in the scope of contract services will be permitted without mutual written approval
by the City and Contractor.
B. The successful proposer and any sub - contractors are required to obtain a business license
from the City of Baldwin Park.
11. CITY RESPONSIBILITIES
The City of Baldwin Park will be responsible for providing electronic files of both publications for
printing.
12. ACCEPTANCE AND PAYMENT
Vendor will receive payment for each project subsequent to successful delivery of all copies to the
post office and administration.
13. RIGHT TO REJECT PROPOSALS
A. The City of Baldwin Park reserves the right to reject any or all proposals submitted, and no
representation is made herby that any written contract will be issued pursuant to this RFP or
otherwise.
B. The City also reserves the right to award a portion of work or combination, thereof.
C. All costs incurred in the preparation of the proposal, the submission of additional information
and /or any aspect of a prior award of a written contract will be borne by the proposers. The
City will provide only the staff assistance and documentation specifically referred to herein and
will not be responsible for any other cost or obligation of any kind, which may be incurred by
respondent. All proposals submitted to the City of Baldwin Park become property of the City
and subject to public review in accordance with the California Public Records Act.
m
TO: Honorable Mayor and City Councilmembers
B0
HE x ` FROM: Marc Castagnola, AICP, Community D e opment Director
Amy L. Harbin, AICP, City Plann
ABMEL �o
LLE`�' a
�h.. DATE: February 4, 2015
SUBJECT: Professional Services Agreement for Video Production and Cable
Television Access Services Contract Amendment #3.
SUMMARY
The purpose of this report is to seek City Council approval of a contract amendment 43 with Community Media
of the Foothills (CMF).
FISCAL IMPACT
There is no impact to the General Fund. Services provided by CMF are paid entirely through the PEG Channel
Grant Fund.
LEGAL REVIEW
This report has been reviewed and approved by the City Attorney's Office as to legal form and content.
RECOMMENDATION
Staff recommends the City Council approve the third amendment to the Professional Services Agreement for
video production and cable television services and direct the Mayor to execute said agreement.
BACKGROUND
In 2012, the City entered into an Agreement with Community Media of the Foothills for video production and
cable television access services for the City's public, education and government (PEG) channel. A summary of
the main points of the agreement is listed below:
(1) Provide applicable locally produced governmental or educational content and public service
announcements from LA County, other public agencies, non - profits and surrounding cities in
accordance with governing rules, policies and guidelines; and
(2) Provide a monthly updated programming schedule; and
(3) Oversight of live online stream of channel content; and
(4) Production Services are also part of the contract and will include CMF shooting, editing and
cable - casting the following:
- -ten (10) City Special Events each up to one (1) hour long; and
- -six (6) public service announcements; and
- -two (2) one -hour long shows for the term of the contract.
As indicated by Attachment 42, provided by CMF, they have met the terms of the agreement and are continuing
to provide the City with PEG Channel services and video production services to date.
ITEM NO.
STAFF REPORT
m
TO: Honorable Mayor and City Councilmembers
B0
HE x ` FROM: Marc Castagnola, AICP, Community D e opment Director
Amy L. Harbin, AICP, City Plann
ABMEL �o
LLE`�' a
�h.. DATE: February 4, 2015
SUBJECT: Professional Services Agreement for Video Production and Cable
Television Access Services Contract Amendment #3.
SUMMARY
The purpose of this report is to seek City Council approval of a contract amendment 43 with Community Media
of the Foothills (CMF).
FISCAL IMPACT
There is no impact to the General Fund. Services provided by CMF are paid entirely through the PEG Channel
Grant Fund.
LEGAL REVIEW
This report has been reviewed and approved by the City Attorney's Office as to legal form and content.
RECOMMENDATION
Staff recommends the City Council approve the third amendment to the Professional Services Agreement for
video production and cable television services and direct the Mayor to execute said agreement.
BACKGROUND
In 2012, the City entered into an Agreement with Community Media of the Foothills for video production and
cable television access services for the City's public, education and government (PEG) channel. A summary of
the main points of the agreement is listed below:
(1) Provide applicable locally produced governmental or educational content and public service
announcements from LA County, other public agencies, non - profits and surrounding cities in
accordance with governing rules, policies and guidelines; and
(2) Provide a monthly updated programming schedule; and
(3) Oversight of live online stream of channel content; and
(4) Production Services are also part of the contract and will include CMF shooting, editing and
cable - casting the following:
- -ten (10) City Special Events each up to one (1) hour long; and
- -six (6) public service announcements; and
- -two (2) one -hour long shows for the term of the contract.
As indicated by Attachment 42, provided by CMF, they have met the terms of the agreement and are continuing
to provide the City with PEG Channel services and video production services to date.
Community Media of the Foothills
Contract Amendment
February 4, 2015
Page 2
On August 18, 2013, the City Council approved an amendment to the professional services agreement for video
production and cable television access services between the City and Community Media of the Foothills (CMF).
This first amendment included updated compensation, and deleted the section in the original contract regarding
initial set -up with regards to policies and procedures for PEG Channel usage. Amendment #2 clarified and
specifically indicated that the term of the contract was for 12 months February 1, 2013 and concluding on
January 31, 2014. Amendment #3 provides for a term that is partially retroactive beginning February 1, 2014
and concluding on June 30, 2016 at the end of the 2015 -2016 fiscal year. Accordingly, the compensation will
be adjusted to reflect total payments of $70,808.14 or $2,441.66 per month. All other aspects of the original
contract, the first amendment and second amendment shall remain the same including the flexibility provided
by CMF regarding event filming.
ALTERNATIVES
Should the City Council not approve the contract amendment, the City's PEG Channel would not be
programmed, and City events, such as Concerts in the Park, would not be filmed for viewing on the City's PEG
Channel. As an alternative, the City could do an RFP, however the process is costly and takes up staff time and
in the past and has not proven to be of any benefit and did not result in any cost savings.
ATTACHMENTS
*Attachment 41, Amendment No. 3 to Professional Services Agreement
*Attachment #2, Accomplishments by CMF
1 t
� ! , � � � � �
THIRD AMENDMENT TO
PROFESSIONAL SERVICES AGREEMENT FOR VIDEO PRODUCTION AND
CABLE TELEVISION ACCESS SERVICES
THIS THIRD AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT FOR
VIDEO PRODUCTION AND CABLE TELEVISION ACCESS SERVICES ("this Third
ADl8Ddnn8nt^) is Ol8d8 and entered into by and between the City of Baldwin Park, 8
[OuOiCip8| corporation, ("City") and Community K89diG of the Foothills, o California
Nonprofit Corporation (''CKXF'').
A. VVhp[88S. City and CK8F entered into 8 Professional Services Agreement for
Video Production and Cable Television Access Services (the "Agreement") dated
February 1'2O12.
B� Whereas, City and CK8F amended the Agreement to increase compensation
payable tDCK8F for additional services (the "First AAOendnOeDt'")
C. VVh8[83S, the Agreement and the First Amendment shall be referred to as the
"Amended Agreement."
D. VVh8n9as' the S8COOd Amendment extended the 18rnn of the contract through
January 31'2D14.
E. In 8cCOFd@DC8 with paragraph 2.3 of the Amended Agreement, City and CMF
seek to execute this Third Amendment of the Amended Ag[68Dl8nt as detailed
below.
NOW, THEREFORE, iO consideration of the mutual covenants contained herein,
the parties hereto agree as
The term of the Third Amended Agreement Sh3U be retroactively extended from
February 1, 2014 through June 30, 2016.
2. Compensation shall be increased to $70,808.14 which reflects payments
beginning February 1'2O14 through June 3O'2O10.@ total 0f29 payments of
$2'441.G8 each month.
3. All other provisions of the Amended Agreement are unchanged and binding.
|N WITNESS WHEREOF, the parties have executed this Third Amendment t0
P[OfeSSiOD8| 8emiC8S Agreement for Video Production and Cable Television /\CueSo
Services as of the date stated below:
late: 12015 THE CITY OF BALDWIN PARK.
Manuel Lozano, Mayor
[Signatures continued on Page 2]
[Signatures continued from Page 11
ATTEST: APPROVED AS TO FORM:
Alejandra Avila, City Clerk
APPROVED AS TO FORM:
Lorraine grindstaff,
Counsel for CMF
Robert N. Tafoya, City Attorney
Lance Mungia, Executive Director
0
Community Media of the Foothills
A non - profit 501c3
Box 227, Monrovia CA 91017
626.357 -4974
October 16, 2014
Amy Harbin
City Planner
City of Baldwin Park
Gs`"�!
Visit the ICGEM.TV studio:
847 E. Olive, Monrovia CA
www.KGEM.ty
Board of Directors:
Bob Melisso
chair
Dave Gaw
Vice Chair
Scott Austin
Treasurer
Rena Delgado
Secretary
Ward Calaway
John Johnson
Tom Reale
Ameer.l. Alahee
Attached please find a list of the events covered for Baldwin Park so far in the calendar year
2014. We at CMF have been very happy to work with the city staff and develop programming
for the city's educational and governmental channel. We've also been happy to program the
channel as well. The city's I.T. department has been great to work with.
As part of what our 501 c3 non profit does we give volunteers from the local communities we
serve the opportunity to see and work in real production environments and I'm happy to say we
have had some great volunteers come out from Baldwin Park as well to work on shoots.
For the remainder of 2014 we look forward to shooting more events and developing policies with
city staff to put more programming of interest to Baldwin Park residents on the air. We have a
library of bi- lingual content, concerts, and public service announcements that we receive from
county and state agencies that we hope to soon be putting on air in Baldwin Park.
We remain excited to develop community video resources for the city and look forward to
continuing to grow together.
Sincerely,
Lance Mungia
Executive Director
Community Media of the Foothills
"It, is the rrissicr of Corn.murity Media of the Foothills to prom ;te ortistry and eypression,
freedcrn c ,f speech cr d civic pride through, use of carnm pity medic."
Community Media of the Foothills
A non - profit 501c3
Box 227, Monrovia CA 91017
626.357 -4974
Visit the KGEM.TV studio:
847 E. Olive, Monrovia CA
www.KGEM.ty
��..o1flS dllilliLy
Media of the Foothills Baldwin Park Shoot List 2011f
Concert In The Park — Sgt. Pepper Band
Four camera live switched shoot —played out on channel
Concert In The Park — Calderon Band
Four camera live switched shoot —played out on channel
Concert In The Park- Grupo Addiccion
Four camera live switched shoot —played out on channel
Taste of Baldwin Park Festival —
3 camera shoo! - 1 ,, ed „ lavut on channel
y�w .,
Baldwin Park Farmers Market PSA
2 camera interview and b roll crew — edited and played out on channel
City Services Promo Video
A video developed with city staff to promote services offered — in progress
"ft is the mission of Corrmmunity Media o€ the Foothills tG iarorr€ ,te artistry acrd expression,
freedom of speech and civic pride through use of communi: media.,,
Board of Directors:
Bob Melisso
Chair
Dave Gaw
Vice Choir
Scott Austin
Treasurer
Rena Delgado
Secretary
Ward Calaway
John Johnson
Tom Reale
Ameerl. Ala bee
ITEM NO.
STAFF REPORT
f 6ALD{viy TO: The Honorable Mayor and Members oft the Ci C t.Eil
HUB OF. 4
THE �� FROM: Craig A. Graves, Director of Financ
SAN GABRIEL DATE: February 4, 2015
cl
�a VALLEY tih SUBJECT: THE COMPREHENSIVE ANNUAL FINANCIAL
"Ito jx j REPORT FOR FISCAL YEAR 2013/14,
THE AUDITOR'S REPORT AND FINDINGS OF AUDIT
FOR INCREASED EFFICENCY, INTERNAL
CONTROLS AND /OR FINANCIAL REPORTING AND
AUP ON THE GANN LIMIT CALCULATIONS
SUMMARY
The Mayor and Members of the City Council received on January 22, 2015, copies of the City of
Baldwin Park's Comprehensive Annual Financial Report (CAFR) for Fiscal Year 2013/14 that
was prepared by the City's Department of Finance with the assistance of Brown Armstrong
Accountancy Corporation, the City's external auditors. In addition they also received the
Auditor's Report and Findings of the Audit for Increased Efficiency, Internal Controls and /or
Financial Reporting and the AUP Report on the Gann Limit Calculations. Copies of all these
items are attached electronically and on the agenda website.
The financial statements and notes in the CAFR were audited by Brown Armstrong. Limited
procedures were applied to required supplementary information. The CAFR for Fiscal Year
2013/14 was given a "clean" opinion by the firm and numbers presented are considered true and
accurate. (See page 2 of CAFR)
In addition, as part of the engagement, Brown Armstrong also obtained an understanding of the
City's internal controls over financial procedures, transactions and policies as well as certain
other policies and procedures throughout the City. Those findings, conclusions and
recommendations are contained in the attached documents.
At the Audit Committee Meeting on January 27, 2015, Connie Perez, CPA, Principal at Brown
Armstrong, who is the engagement partner that oversaw the audit made a power point
presentation on different aspects of the audit. After the presentation, Ms. Perez and the Director
of Finance, Craig Graves, reviewed the recommendations, findings and responses from staff with
the members of the Audit Committee. They also answered questions dealing the CAFR,
different aspects of the audit and other related items.
The Audit Committee thanked staff and Ms. Perez for the presentation and all of their work in
preparing the CAFR for Fiscal Year 2013/14 and the time and effort dedicated to the audit.
Staff Report to Receive and File the City's
Comprehensive Annual Financial Report for Fiscal Year 2013/14
FISCAL IMPACT
12
kn ouerfl 1 �i 010117.-V41 [I)►`I
That the City Council receive and file the City of Baldwin Park's Comprehensive Annual
Financial Report for Fiscal Year 2013/14 and accompanying Reports.
C • ': 1 1
In June of 2014 the Mayor and City Council selected the CPA firm of Brown Armstrong
Accountancy Corporation to be the City's new outside auditing firm to audit its Comprehensive
Annual Financial Report, and Single Audit in accordance with those standards and requirements
set up by the Office of Management and Budget (OMB) and the non -profit Government
Accounting Standards Board (GASB).
Brown Armstrong conducted their interim and initial field work the last week of July 2014.
Some recommendations coming from that field work were immediately put in place. The Audit
Committee met with Ms. Perez and staff the first week of August 2014 to review their initial
field work and progress.
Brown Armstrong performed their yearend field work in October and the second week in
November reviewing various documents, transactions and procedures from which they could
develop both an opinion on the accuracy of the numbers in the financial reports but also on the
various overall procedures, policies and internal control procedures the City was presently using.
A significant amount of materials and documents were presented to the outside auditors for their
audit.
The Audit Committee also met again the first week of December 2014 for another progress
report. The audit opinion and recommendations were issued on December 29 2104 and the
CAFR was sent to the Government Finance Officers Association (GFOA) on December 31, 2014
for their review to qualify for the "Certificate of Achievement for Excellence in Financial
Reporting" which the City has received in the past, including the last several years.
The Audit Committee again met on January 27, 2015 and received a presentation from Connie
Perez, the engagement partner with Brown Armstrong on the audit process, the different aspects
the audit covered and the items that will be completed with the Single Audit. Ms. Perez and Mr.
Graves then reviewed the various recommendations made by the auditor and how the City had
implemented some of the recommendations and their plans on implementing the other
recommendations.
Staff Report to Receive and File the City's
Comprehensive Annual Financial Report for Fiscal Year 2013/14
During the presentation, Ms. Perez reported to the Committee that Brown Armstrong's audit
included all City funds and the component units of the Successor Agency and the Housing
Authority as part of the audit engagement. The audit covered a variety of areas that were
explained at the meeting.
The CA_FR for Fiscal Year 2013/14 shows a General Fund balance of $6,309,224 which includes
$2,444,184 set aside for the 10% budget stabilization reserve and $3,365,040 as unassigned
reserve. (See page 17 of CAF R) The $6.3 million currently represents a 25% reserve for the
General Fund. The last fiscal year the City received $25,243,969 in revenues and transfers in
while it had $24,126.902 in expenditures and transfers out. (See page 20 of CAFR). The City's
General Fund received $1,117,069 more than it expended last year including the $1,000,000 one-
time franchise transfer fee.
Another key component of the audit is to obtain an understanding of the City's operating
environment and internal controls and make any necessary "observations and recommendations"
for strengthening internal controls and operating efficiency. With those "observations and
recommendations" staff then makes certain responses as to possible causes and more importantly
the need and ability to make the changes recommended.
During the initial fieldwork and after the audit was completed Brown Armstrong made a total of
15 observations and recommendations. Almost all of the observations and recommendations
were a result of cutbacks and staff reductions made during the recession. These cutbacks and
staff reductions have prevented the City from keeping certain documents being processed in a
timely manner and many policies and procedures have not been updated recently due to lack of
staff. In addition, the lack of accounting staff in Finance has made it difficult to do certain
reviews, spend additional time in the review process or complete certain procedures on a
quarterly or monthly basis.
Some procedural changes have already been addressed and some others can be with minor
adjustments. The updating and/or amending certain policies maybe more difficult to complete or
stay current with the present staffing levels in several departments and the complexity of the
policy itself. One recommendation, involving the updating and valuation of the City's Capital
Assets will take significant time and will probably require contracting with an outside consultant
to complete.
The selection, implementation and conversion of a new data processing system will take at least
a year to complete, but is a high priority for the Directors and Managers in several departments.
While the City has already changed some procedures steps have already been taken to bring on
some staff to address other observations and recommendations. The hiring of the Chief Deputy
Staff Report to Receive and File the City's
Comprehensive Annual Financial Report for Fiscal Year 2013/14
City Clerk will provide assistance in several areas where recommendations were made. Staff
will continue to be working with the auditors on the prioritizing and the implementation of the
observations and recommendations to further improve the City's operations and financial
accountability.
Staff thrnllghniA the City has znid this 1C nn P of t1hP nhnct PVtenQi;7e aglaiditQ 01Py lava hPPl1
kV V VVVll
through. However, the extensiveness should provide additional support concerning the validity
of the CAFR. At the same time the extensive audit has also provided staff with the sound
recommendations and input in those areas that need to be updated and/or upgraded to make the
City both more efficient and improve its financial operations.
While the federally mandated Single Audit is being finished, staff will be working on
implementing the recommendations while it also starts the planning process for the Fiscal Year
2014/15 audit.
Electronic Attachments and provided under separate cover:
1. Comprehensive Annual Financial Report (CAFR) for Fiscal Year 2013/14
2. Report on Agreed Upon Procedures - Review of Gann Limit Calculations
3. Auditor's Report and Findings Designed to Increase Efficiency, Internal Controls
and /or Financial Reporting with City Responses
.d
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THE CITY : BALDWIN PAR _. : , < v
zx ���.� ?2i
Barnes Park ?°#rove^
Morgan Park Improvements
Comprehensive ••
City of •
Year • • June 30, 2014
Report With of •.p •. Auditors
,'This page intentionally left blank)
CITY OF BALDWIN PARK, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
JUNE 30, 2014
TABLE OF CONTENTS
Page
INTRODUCTORY SECTION
Finance Director's Letter of Transmittal
Elected and Appointed Officials .................................................................... ............................... v
City of Baldwin Park Organizational Chart ................................................... ............................... vi
City of Baldwin. Park Certificate of Achievement for Excellence in Financial Reporting ................ vii
Award of Financial Reporting Achievement ................................................... ............................... viii
FINANCIAL SECTION
Independent Auditor's Report ............................................................................. ...............................
1
Management's Discussion and Analysis ............................................................. ...............................
4
Basic Financial Statements:
Government -Wide Financial Statements:
Statementof Net Position ...................................................................... ...............................
15
Statementof Activities ............................................................................ ...............................
16
Fund Financial Statements:
Balance Sheet — Governmental Funds .................................................. ...............................
17
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position .......................................................... ...............................
19
Statement of Revenues, Expenditures, and Changes
in Fund Balances — Governmental Funds ........................................... ...............................
20
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances to the Statement of Activities .................................. ...............................
22
Statement of Net Position — Proprietary Funds .................................... ...............................
23
Statement of Revenues, Expenses, and Changes in Fund
Net Position — Proprietary Funds ......................................................... ...............................
24
Statement of Cash Flows — Proprietary Funds ...................................... ...............................
25
Statement of Fiduciary Net Position — Successor Agency to the Dissolved
Redevelopment Agency Private - Purpose Trust Fund and Agency Deposits Fund ..............
26
Statement of Changes in Fiduciary Net Position — Successor Agency to the
Dissolved Redevelopment Agency Private - Purpose Trust Fund ........... ...............................
27
Notes to the Basic Financial Statements (The Notes to the Financial Statements
are an integral part of the financial statements.) ............................................... ...............................
28
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balances —
Budget and Actual — Major Governmental Funds ..................................... ...............................
60
Schedule of Funding Progress ...................................................................... ...............................
64
Notes to Required Supplementary Information ............................................ ...............................
65
FINANCIAL SECTION, Continued
Supplementary Information:
Description of Nonmajor Governmental Funds ................................. ...............................
Combining Balance Sheet — Nonmajor Governmental Funds ..... ...............................
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances — Nonmajor Governmental Funds ................. ...............................
Combining Balance Sheet — Nonmajor Special Revenue Funds . ...............................
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances — Nonmajor Special Revenue Funds ........................... ...............................
Combining Balance Sheet — Nonmajor Debt Service Funds ....... ...............................
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances — Nonmajor Debt Service Funds ................... ...............................
Schedule of Revenues Pvne edltuiroc and Changes in Fund Balances — Rudriet and
Actual — Nonmajor Special Revenue Funds ................................ ...............................
Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and
Actual — Debt Service Funds ....................................................... ...............................
Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and
Actual - Capital Projects Funds ........................................................ ...............................
Internal Service Funds:
Description of Internal Service Funds ................................................ ...............................
Combining Statement of Net Position — Internal Service Funds ...... ...............................
Combining Statement of Revenues, Expenses and Changes in Fund Net Position —
Internal Service Funds ................................................................ ...............................
Combining Statement of Cash Flows — Internal Service Funds ....... ...............................
Fiduciary Funds:
Description of Fiduciary Funds — Agency Funds ............................... ...............................
Statement of Changes in Assets and Liabilities — Fiduciary (Agency) Funds ..............
STATISTICAL SECTION
Net Position by Component. ........... ........................................................
Fund Balances of Governmental Funds ................... ...............................
Change in Net Position .............................................. ...............................
Fund Balances of Governmental Funds ....................... ...............................
Changes in Fund Balances of Governmental Funds ...............................
Assessed Value and Estimated Actual Value of Taxable Property...........
Assessed Valuation by Tax District ........................... ...............................
Direct and Overlapping Property Tax Rates .............. ...............................
Ten Principal Property Taxpayers ............................. ...............................
Property Tax Levies and Collections ........................ ...............................
Ratio of Outstanding Debt by Type ............................ ...............................
Computation of Legal Debt Margin ............................ ...............................
Direct and Overlapping Bonded Debt ........................ ...............................
Full -time and Part -time City Employees .................... ...............................
Pledged- Revenue Coverage — Tax Allocation Bonds ...............................
Demographic Statistics .............................................. ...............................
Operating Indicators by Function ............................... ...............................
Capital Assets Statistics by Function ......................... ...............................
Per Capita Cost — General Governmental Expenditures by Function .......
ConstructionActivity .................................................. ...............................
Ten Principal Employers ........................................... ...............................
Page
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IIFPPiiw e
PW- AM
i"
December 29, 2014
CITY OF BALDWIN PARK
DEPARTMENT OF FINANCE
14403 E. Pacific Avenue
Baldwin Park, CA 91706
Phone (626) 960 -4011
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 (The City) for the fiscal year ended June 30, 2014.
Financial Condition and Overview
As of June 30, 2014, the General Fund cash balance is $6.85 million and the total General Fund
Reserves, is $6.3 million ($3.9 million is unassigned and $2.4 million is committed (based on the City's
policy to maintain 10% of operating expenses as the minimum reserves for emergency purposes). The
City also has about $607,000 which has been separately reflected as "Assigned" in order to maintain
these monies aside for possible reimbursements to the State. The General Fund reserve was increased
by $1,183,566 during Fiscal Year 2013/14. While the General Fund Reserves did increase, $1 million of
the increase was one time revenue from a franchise renewal fee. It continues to be important to maintain
a certain level of reserves to be prepared for major emergencies.
The City's reserves increased this past year because increased revenues in development related fees, new
revenue from digital billboards and property taxes. There was reduced costs below adopted budget
because of a number of vacant positions that remained unfilled. As stated above the City also received a
one -time payment of a franchise renewal fee. The City continues to promote the opening of new
businesses as the City begins its recovery from the recent recession. Several new business have opened in
previously vacated buildings. The city also gave final approval to the EIR to a multi -use project next to City
Hall that will include both commercial and residential uses. The project should break ground in the
beginning of 2015.
The City will continue to promote new business opportunities and develop new strategies while dealing with
the negative impacts of the State of California actions in eliminating local Redevelopment Agencies. The
closure of Redevelopment Agencies by the State is discussed in detail in Note 19 to the Financial
Statements. Because of the closure of Redevelopment Agencies, the City had to create a Successor
Agency (Agency) which is responsible for "winding down" the Agency's obligations. However, this process
has been made more difficult as the State has changed the timing of revenues to only two times a year. This
has had an impact on the Agency's ability to make timely payment on its bond payments and other
enforceable obligations. The City and Successor Agency continue to make significant progress in the
dissolving the former Redevelopment Agency.
Financial Statements and Management's Responsibility
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. 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 Brown Armstrong Accounting Corporation 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 for the fiscal year ended June 30, 2014, 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 ai11 unlqualilied opinion that the It ityo Iiilain.iai S6a6cillcu6a Ivl the fiscal year eilucu vii a vv,
2014, 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 controls and compliance with legal
requirements, with special emphasis on the City's internal controls and the 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.
Profile of the Citv of Baldwin Park
The City 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.
The City occupies 6.7 square miles. Infill residential development has increased the population from
50,554 in 1980 to 76,715 as of January 2014. The City is diversified with single family and multiple family
housing development, commercial development and industrial development. Major businesses include
Home Depot, Wal -Mart, Nichols Lumber & Hardware, Target, In N Out Burgers the Marriott Hotel and
Harley Davidson Sales. Kaiser Permanente, a non - profit medical group, operates a hospital and medical
center in the City.
City Services
The City provides a range of municipal services. The services provided include its own police department,
recreation and community service, parks, street maintenance and improvements, storm drains
maintenance and improvements, local transit services, planning, zoning, building inspection, code
enforcement and general administrative and support services. The County of Los Angeles provides fire
and emergency services, in addition to library services. The city contracts with the County of Los Angeles
for animal control services. A Metro -Link Station is located next to City Hall. A brand new Transit Center
and Parking Facility in between City Hall and the Metro -Link Station was completed last year that serves
both facilities. The construction of the facility was made possible with various transportation and grant
funds.
Financial data for all funds through which services are provided by the City have been included in this
report based on the criteria adopted by the GASB, which is the authoritative body in establishing GAAP
for state and local governments. As required by GAAP, these financial statements present the City (the
ii
primary government) and its component units (entities for which the government is considered to be
financially accountable). Blended component units (although legally separate entities) are in substance
part of the government's operations, and so data from these units are combined with data of the primary
government.
Budget
The City 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.
Fmr In� ee Benefits
The City provides its full -time and eligible part -time employees retirement benefits. Members and their
beneficiaries are provided benefits through defined benefit pension plans for both public safety
employees and miscellaneous employees. 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 also provides postretirement 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. Additional information
on the City's retirement and post - employment benefits can be found in Notes 13 and 14 in the notes to
the financial statements.
Local Economv and Economic Outlook
While the worst recession since the great depression has been declared formally over, the economic
recovery has been slower than past recoveries. However, the City finally saw the beginning of the
recovery as development related fees increased for the first time from the prior year in many years. Prices
in the housing market are beginning to recover, but house financing still remains unavailable to many
potential buyers thus slowing a significant change in the local housing market. This past year did see a
rise in property tax collections. However, this slight increase in local government revenues has not been
enough to return the City to its previous staffing levels and the City continues to be understaffed in many
areas. The City still has the challenge of increased PERS costs and medical premiums for its retirees.
For the upcoming 2014/15 fiscal year, the City's operating revenue projections show a slight growth in
revenues consistent with current economic trends. This will be the third year of operating revenue
increases after many previous years of declining revenues. Because of the increased revenue and the
impact of the many positions over the past few years, the City has stabilized its current finances. In a
delayed adopted budget for fiscal year 2013/14, the City projected a slight budget surplus because of the
number of projected vacant positions that would not be filled during the current year. The stabilization of
revenues has allowed the City to add back three crucial positions in the adopted Fiscal Year 2014/15
budget. Two of these positions are in the economic and development related services. The adopted
Fiscal Year Budget for Fiscal Year 2014/15 has a projected surplus of $153,501. The budget still projects
a 9% vacancy factor in the Police Department due to the challenge of filling the large number of previous
vacant positions and anticipated retirements during the current year. Close monitoring of expenditures
will be required to insure a positive ending balance for Fiscal Year 2014/15.
The City staff continues to work with the Mayor and City Council to analyze various options, including
restructuring of some employee benefits and contributions, some organizational restructuring and
changes in program delivery in order to minimize the use of reserves. These are tough choices and it will
be difficult to balance limited revenues with various program and service requests. While the State of
California is showing a budget surplus, the State will continue to be a threat to the fiscal health of local
governments with increased mandated costs and as long as it continues to rely on local government's
revenues to balance its budget whenever times are difficult.
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, 2013. The Certificate of
Achievement is a prestigious national award recognizing conformance with the highest standards for
preparation of State and local government financial reports.
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.
Acknowledgements
The preparation of this CAFR reflects the hard work, talent, and commitment of the staff members of the
Finance Department. This document could not have been accomplished without the high level of
professionalism and dedication of Rose Tam, Assistant Accounting Manager, Ron Broellos, Accountant,
Sharon Rivera, Management Assistant and the rest of the Finance Department Staff. All of their hard
work and efforts are sincerely appreciated. We would also like to express our appreciation to the Brown
Armstrong Accounting Corporation, the City's independent auditors, who assisted and contributed to the
preparation of the Comprehensive Annual Financial Report.
We would also acknowledge the Mayor and City Council for their support and interest in directing the
financial affairs of the City in a responsible, professional and progressive manner.
Respectfully submitted,
Craig raves
Dire or of Finance
iv
MANUELLOZANO
Mayor
R|CARDDPACHECO
Mayor Pro Tern
CRUZ BACA K4DN|CAGARC|A SU8ANRUB|O
Councilmpmhpr
MAR1ACONTRERAS ALEJANDRAAV[A ROBERTTAFOYA
City Treasurer City Clerk City Attorney
EXECUTIVE TEAM
MICHAEL TAYLOR
Acting E-TeonnManager
and
Chief of Police
CRAIG A. GRAVES DANIEL WALL MANUELCARRILLO
Director ofFinance Director of Public Works Director of Recreation and
Community Service
K8ARCCA8TAGNOLA GHAK8ACUR|AN
Community Development Manager Human Resources Manager
v
ITaMMINTIM M. We
W=V
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2013
Executive Director/CEO
Vii
eas
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t ^P`z ";tr fT�1F�`F9t.��,
To the Honorable Mayor and
Members of the City Council
of the City of Baldwin Park
Baldwin Park, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental
activities, the business -type activities, each major fund, and the aggregate remaining
fund information of the City of Baldwin Park, California (City), as of and for the year
ended June 30, 2014, and the related notes to the financial statements, which
collectively comprise the City's basic financial statements as listed in the table of
contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these
financial statements in accordance with accounting principles generally accepted in
�_ 'Unit__i State_ f n.___:__. �_:_ ludes i__ design, � tat:_._ �
the unireu States of America, this inciuues the uesfyn, iiripiernenrauvri, trio
maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express an opinion 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 performing procedures to obtain audit evidence about the amounts
and disclosures in the financial statements. The procedures selected depend on the
auditor's judgment, including the assessment of the risks of material misstatement of
the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the City's preparation
and fair presentation of the financial statements in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City's internal control. Accordingly, we express no
such opinion. An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business -type activities, each major fund,
and the aggregate remaining fund information of the City as of June 30, 2014, and the respective
changes in financial position, and cash flows thereof for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages 4 through 14 and the Required Supplementary Information on pages
vv to vv be presented to supplement the basic financial statements. Such information, although not a
part of the basic financial statements, is required by the Governmental Accounting Standards Board
(GASB), who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards generally
accepted in the United States of America, which consisted of inquiries of management about the methods
of preparing the information and comparing the information for consistency with management's responses
to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the
basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance.
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that
cn11ertivP1v comprise the City's basic financial statements. The introductory section, combining and
individual non -major fund financial statements and schedules, other supplementary information, and
statistical section are presented for purposes of additional analysis and are not a required part of the
basic financial statements.
The combining and individual non -major fund financial statements and schedules and other
supplementary information are the responsibility of management and were derived from and relate
directly to the underlying accounting and other records used to prepare the basic financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the financial statements or to the
basic financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the combining and
individual non -major fund financial statements and schedules and the supplementary information is fairly
stated in all material respects in relation to the basic financial statements taken as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and schedules and, accordingly, we do not express an opinion or
provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 29,
2014, on our consideration of the City's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on the internal
control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the City's internal control over financial
reporting and compliance.
(This paae intenti-onally left blank.)
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2014
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, 2014. 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, 2014 by $144.3 million. This amount is
referred to as the net position of the City. Of this amount, $18,311,578 million is unrestricted net
position and may be used to meet the City's ongoing obligations to citizens and creditors.
❖ The City's net position had a decrease of $5.3 million due to total expenditures being greater
than total revenues. For fiscal year 2013 -14, General Revenues decreased by $1.2 million and
Expenses increased by $5.5 million over fiscal year 2012 -13 levels.
❖ As of the close of the 2013 -14 fiscal year, the City's governmental funds reported combined
ending fund balances of $44.4 million, an increase of $0.7 million over the prior fiscal year. The
City's internal service funds, which are not reported as part of the City's governmental funds
reported a negative net position of $1.4 million at June 30, 2014.
-:• As of June 30, 2014, the unassigned fund balance of the City's General Fund was $3.9
million and the committed fund balance was $2.4 million for a total of $6.3 million; this
represents an increase of $1.2 from the prior year.
-: In the General Fund, revenues exceeded expenditures (including transfers out) by $1.1
million.
❖ The City's total long -term liabilities decreased by $0.6 million, or 1.7 %, during the fiscal year
ended June 30, 2014, to a level of $35.5 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 position presents information on all of the City's assets and deferred outflows of
resources and on its liabilities and deferred inflows of resources, with the difference between the
accounts reported as net position. Over time, increases or decreases in net position may serve as a
useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net position changed during the
most recent fiscal year. All changes in net position 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.
4
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
The government -wide financial statements include not only the City itself (known as the primary
government), but also two legally separate entities: 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 15 of this report.
Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control
over icavuicca that have been acyicyadcu lUl aNci nw awvnica vi VIJJCt uvca. s lit; vidy, unc voice aiaic
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.
Governmental Funds. 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 imnnrt of the ('itv'c near -term financial decisions. Roth
the governmental fund 'balance sheet and the governmental fund statement of revenues, expenditures,
and changes in fund balances provide a reconciliation to facilitate this comparison between governmental
funds and governmental activities.
The City maintains 34 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, Housing and Community Development Fund, Future
Development Fund, Housing Authority Fund, and the Grants Fund, each of which are considered to be
major funds. Data from the other 29 governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form
of combining statements in the nonmajor governmental funds supplementary information section of this
report.
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 17 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. 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 vehicle operation and maintenance,
information services and self- insurance activities, including general claims liability and workers'
compensation insurance.
5
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
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 23 of this report.
Fiduciary 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 fends.
The fiduciary fund financial statements for the Agency Deposits Fund and the Successor Agency to the
Dissolved Redevelopment Agency Private - Purpose Trust Fund can be found beginning on page 26 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 28 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 60 of this report.
The combining statements referred to earlier in connection with nonmajor 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 70 of this
report.
Government -wide Financial Analysis
Net position. As noted earlier, net position may serve over time as a useful indicator of a government's
financial position. In the case of the City, net position was approximately $144.3 million as of
June 30, 2014. Net position decreased $5.3 million, or 3.6 %, during fiscal year 2013 -14. Assets
decreased 2.9% and liabilities decreased by 0.6% compared to June 30, 2013.
D
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
By far the largest portion of the City's net position on June 30, 2014 ($99.7 million, or 69% of total net
position) reflects its net investment in capital assets (e.g., land, infrastructure, buildings, machinery and
equipment) less any related debt used to acquire those assets that are 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.
ASSETS
Cash and other assets
Capital assets net of accumulated depreciation
Total assets
LIABILITIES
Current and other liabilities
Long -term liabilities
Total liabilities
NET POSITION
Net investment in capital assets
. -_.
Restricted
Unrestricted
Total net position
Governmental Activities
2V 14 2V 13
$ 69,398,934 $ 69,816,740
113,227,449 118,297,712
182,626,383
2,854,429
35, 509, 749
188,114,452
2,456,328
36,122,780
38,364,178 38,579,108
99, 668, 889 103,574,352
26,281,738 26,523,624
18,311,578 19,437,368
$ 144,262,205 $ 149,535,344
As noted earlier, net position may serve over time as a useful indicator of the City's financial position. In
the case of the City, assets exceeded liabilities by $144.3 million at June 30, 2014.
A portion of the City's net position (18 %) represents resources that are subject to external restrictions on
how they may be used. The remaining balance of unrestricted net assets, $18,311,578 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 position, for the City as a whole.
Governmental Activities. For fiscal year 2013 -14, governmental activities decreased the City's net
position by $5.3 million.
7
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
Key elements of both increases and decreases in fiscal year 2013 -14 are as follows:
• Utility users taxes increased due to continued increases in electricity rates, a warmer than usual
summer and an improving economy.
• Sales tax decreased slightly due to decreased sales of one specialty retail operation and the
overall property tax revenue decreased due to a one time significant payment in the previous
fiscal year. If the one -time payment is removed from fiscal year 2012/13 then property tax
revenue actually increased in fiscal year 2013/14.
• The City received a one -time $1,000,000 fee as part of a new franchise agreement.
13
Increase
2014
2013
(Decrease)
General Revenues
Charges for services
$ 3,964,811
$ 4,040,204
$ (75,393)
Operating contributions and grants
14,800,133
10,157,767
4,642,366
Capital contributions and grants
2,102,457
6,725,978
(4,623,521)
Taxes
Sales taxes
5,289,403
5,612,549
(323,146)
Property taxes
12,111,840
12,465,052
(353,212)
Utility users taxes
2,325,395
2,252,168
73,227
Franchise taxes
2,296,371
2,285,759
10,612
Othertaxes
1,156,959
1,144,346
12,613
Investment income
63,329
89,714
(26,385)
Other income
1,340,746
1,920,821
(580,075)
Total
45,451,444
46,694,358
(1,242,914)
Expenses
General government
3,677,173
2,033,016
1,644,157
Public safety
19,016,856
19,404,669
(387,813)
Public works
12,759,502
11,850,568
908,934
Community development
10,122,573
6,730,380
3,392,193
Recreation services
4,041,002
4,061,719
(20,717)
Interest and fiscal charges
1,118,400
1,188,460
(70,060)
Total
50,735,506
45,268,812
5,466,694
Change in net position
(5,284,062)
1,425,546
(6,709,608)
Net position, beginning, as restated
149,546,267
148,109,798
42,301,515
Net position, ending
$ 144,262,205
$ 149,535,344
$ 35,591,907
Key elements of both increases and decreases in fiscal year 2013 -14 are as follows:
• Utility users taxes increased due to continued increases in electricity rates, a warmer than usual
summer and an improving economy.
• Sales tax decreased slightly due to decreased sales of one specialty retail operation and the
overall property tax revenue decreased due to a one time significant payment in the previous
fiscal year. If the one -time payment is removed from fiscal year 2012/13 then property tax
revenue actually increased in fiscal year 2013/14.
• The City received a one -time $1,000,000 fee as part of a new franchise agreement.
13
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
• A decrease in investment income of $26,385 reflects lower interest rates and lower loan interest
repayments during the current fiscal year.
• In terms of expenses, there was an increase in General Government of $1,644,157 due to the
filling of previous vacant positions and increased attorney costs working on litigation from the
previous year.
• A decrease in public safety of $387,813 resulted from decreases in workers compensation cost
per the actuarial valuations, vacant positions, and reduced animal control costs.
• Public Works expenses increased by $908,934 from fiscal year 2012/13 because of completion of
the Transit Center and Parking Structure. Final payments were made during fiscal year 2013/14.
= An increase of $3.4 million in Community Development expenses reflected decreases in one -time
expenditures that occurred in the previous year relating mainly to ARRA monies.
• A decrease of $20,717 in Recreation Services is related to staff retirements and decreases in
operational expenses.
• A decrease of $70,060 in interest and fiscal charges is due to less interest accumulated between
the CDC and City loans funds resulting from the dissolution of the CDC.
Expenses and Program Revenues — Governmental Activities
25,000,000
20,000,000
15,000,0€70
10,000,000
5,000,000
Revenues
Expenses
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
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 in assessing the
City's financing requirements.
The City implemented GASB Statement No. 54 in fiscal year 2010 -2011. It substantially altered the
categories and terminology used to describe "fund balance." The new categories are as follows:
• Nonspendable fund balance (inherently nonspendable)
• Restricted fund balance (externally enforceable limitations on use)
• Committed fund balance (self- imposed limitations on use)
• Assigned fund balance (limitation resulting from intended use)
• Unassigned fund balance (residual net resources)
Unassigned fund balance, previously referred to as 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 $44.4
million. Of the total fund balance, $11.3 million is Nonspendable of which $89,743 is related to long -term
loans receivable, $11.1 million is for long -term advances to other funds, and $81,119 is for prepaid
expenses; $26.3 million is Restricted of which $24.8 million is related to special funds, $1.5 million is for
debt service, and $9,495 is for capital projects; $2.4 million is Assigned in order to maintain these monies
aside for possible reimbursements to the State and $3.8 million is Unassigned.
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
General Fund
The General Fund is the chief operating fund of the City. At the end of the current fiscal year, the total
fund balance is $18,112,607. Of this amount, $11.2 million is nonspendable since it's related to long -term
advances to other funds ($11,132,847) and the prepaid items ($63,610) and the monies are not available,
$2.4 million is Committed as noted above to maintaining a ten percent minimum in reserves, $606,926 is
Assigned, and $3.9 million is Unassigned. As a measure of General Fund liquidity, it may be useful to
compare the unassigned fund balance to total fund expenditures. General Fund unassigned fund
balance represents 16% of total general fund expenditures including transfers out of $970,668. This is an
inrraasa of 50/ near last vaar Thin fnllmA /inn is thin rash halanra of thin raninrg1 Fi inr►•
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014
The General Fund's excess of revenues over expenditures (including transfers in /out) was $1,117,069.
This positive balance was attributed to lower personnel costs in several departments because a
significant number of full -time positions were still vacant during the fiscal year. In addition, the City
received a one -time property tax payment of $1,000,000 as part of a franchise renewal agreement. The
City also saw a significant increase in animal license credits to offset the contract cost for Animal Control
costs from the County.
Housing Authority Fund. Housing and Urban Development (HUD) adopted a Cash Management Policy
for all Housing Authorities in January 2012. This policy mandated that Housing Assistance grant
payments be made on an "as needed" basis. Any excess assistance grant payments in prior years need
to be returned to HUD. The Housing Authority fund balance increased by $282,540 in fiscal year 2014
due to excess net restricted assets withheld by HUD per this new policy.
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 Fund. Net assets of the enterprise fund totaled $524,759, which includes a small decrease in
net assets of $51,196 for the year ended June 30, 2014.
11
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
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, 2014, net
assets of the internal service funds had a deficit of $1,431,222 and a decrease in net assets of $354,285.
The decrease in the current year's net assets resulted from an increase in the amount of reserves set -
aside for the future payment of potential losses to the City. The increase in reserves is based on current
activity and resulted in less workers compensation claims being settled at less than originally projected.
The services provided by the internal service funds have been allocated to governmental functions in the
government -wide financial statements based on a percentage of a department's use of the funds'
services and charges. V
Capital Asset and Debt Administration
Capital Assets. The City's investment in capital assets for its governmental activities amounts to
$113,227,449 (net of accumulated depreciation of $146,426,615) as of June 30, 2014. This investment in
capital assets includes land, buildings, improvements other than building, infrastructure (roads, sidewalks,
streetlights, etc.), and machinery and equipment. After reflecting the adjustments to capital assets for
adoption of GASB Statement No. 34, the total decrease in the City's investment in capital assets for the
current fiscal year was $5,070,263 after depreciation.
Capital Assets
(Net of Accumulated Depreciation)
June 30, 2014 and 2013
Land
Buildings and improvements
Equipment
Vehicles and related equipment
Infrastructure
Construction in progress
Total
2014 2013
$ 1,804,151
35,886,358
1,145,458
64,740
70,946,376
3,380,366
$ 113,227,449
$ 1,804,151
22,735,003
1,542,211
112,639
76,846,141
15,257,567
$ 118,297,712
Additional information on the City's capital assets can be found in note 7 to the basic financial statements
of this report.
Debt Administration. At the end of the current fiscal year, the City had total bonded debt outstanding of
$15.1 million. Of this amount, $8.8 million represents lease revenue bonds and $6.3 million represents
pension obligation bonds used to finance the unfunded liability of the safety retirement system. Reduction
from last year in the amount of $1.5 million was due to the repayment of outstanding principal.
12
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
Outstanding Debt
June 30, 2014 and 2013
In addition to the City's bonded indebtedness, the Fiduciary Funds reported $18.915 million of tax
allocation bonds issued for redevelopment projects, and an $18.909 million tax increment deferral due to
the Los Angeles County, with both liabilities relating to the dissolved Redevelopment Agency.
State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its
total assessed valuation. The current debt limitation for the City is $178,201,960 which is significantly in
excess of the City's outstanding general obligation debt. Additional information on the City's long -term
liabilities can be found in note 9 to the basic financial statements of this report.
Economic Factors and Next Year's Budget
In the last few years, the nation experienced the greatest recession since the last depression. This has
impacted all local governments including our City. However, during the recession, the City was able to
successfully strategize on ways to combat negative trends while also improving organizational
effectiveness and program efficiencies. After previously eliminating a significant number of positions
several years ago and leaving other positions vacant the City has been able to stabilize its financial
position. With the past cost control measures and the assistance of two year of one time payments of
back payment of property taxes and a franchise renewal fee the General Fund Reserves have increased
significantly.
While the City has been able to attract some new businesses during these tough economic times, with
the elimination of redevelopment the City must adopt new strategies to bring further economic
development. The City continues to work around the opening several years ago of a 46,600 square foot
Superior Grocers that opened within the 13 -acre shopping center located in the Central Business District.
It is currently undertaking a study to review traffic and pedestrian circulation in the downtown area and
look at ways to improving both with a comprehensive plan that should further increase opportunities in the
Downtown area.
The final approval of the EIR of a mix used commercial /multi - residential facility next to City Hall has
allowed it to continue on the path to being developed. It is anticipated that the project may break ground
in the winter of 2015. Several recently vacated buildings now have new tenants.
The City saw an increase in development related fees this past fiscal year in both small commercial and
residential development. There are also several other potential projects that may come to fruition in the
next fiscal year.
13
2014
2013
Bonded Indebtedness:
Lease revenue bonds
$ 8,800,000
$ 9,050,000
Pension obligation bonds
6,310,000
7,560,000
Other long -term debt:
Capital lease obligations
49,000
136,000
Other post - employment benefits
6,876,000
5,582,000
Compensated absences
1,158,000
1,136,000
Notes and loans payable
4,710,000
5,355,000
Total
$ 27,903,000
$ 28,819,000
In addition to the City's bonded indebtedness, the Fiduciary Funds reported $18.915 million of tax
allocation bonds issued for redevelopment projects, and an $18.909 million tax increment deferral due to
the Los Angeles County, with both liabilities relating to the dissolved Redevelopment Agency.
State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its
total assessed valuation. The current debt limitation for the City is $178,201,960 which is significantly in
excess of the City's outstanding general obligation debt. Additional information on the City's long -term
liabilities can be found in note 9 to the basic financial statements of this report.
Economic Factors and Next Year's Budget
In the last few years, the nation experienced the greatest recession since the last depression. This has
impacted all local governments including our City. However, during the recession, the City was able to
successfully strategize on ways to combat negative trends while also improving organizational
effectiveness and program efficiencies. After previously eliminating a significant number of positions
several years ago and leaving other positions vacant the City has been able to stabilize its financial
position. With the past cost control measures and the assistance of two year of one time payments of
back payment of property taxes and a franchise renewal fee the General Fund Reserves have increased
significantly.
While the City has been able to attract some new businesses during these tough economic times, with
the elimination of redevelopment the City must adopt new strategies to bring further economic
development. The City continues to work around the opening several years ago of a 46,600 square foot
Superior Grocers that opened within the 13 -acre shopping center located in the Central Business District.
It is currently undertaking a study to review traffic and pedestrian circulation in the downtown area and
look at ways to improving both with a comprehensive plan that should further increase opportunities in the
Downtown area.
The final approval of the EIR of a mix used commercial /multi - residential facility next to City Hall has
allowed it to continue on the path to being developed. It is anticipated that the project may break ground
in the winter of 2015. Several recently vacated buildings now have new tenants.
The City saw an increase in development related fees this past fiscal year in both small commercial and
residential development. There are also several other potential projects that may come to fruition in the
next fiscal year.
13
CITY OF BALDWIN PARK
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
JUNE 30, 2014
In order to take advantage of the recent rise in economic development the Mayor and City Council
approved two full -time and one part -time position in Planning and Economic Development to provide
more responsive service and identify other potential businesses that could locate in the City of Baldwin
Park.
While the City has experienced challenges in the past due to the recession the past two years the City's
revenues have seen growth. The biggest factor that continues to affect most cities is the continued
increase in CALPERS rates. Next fiscal year the increase was actually less than anticipated but there
continues to be discussions about more increased rates in the future. The City Staff, Mayor and City
Council will continue to work diligently in the 2n14/15 Fiscal Year to develop strategies to increase
economic opportunities and revenues while trying to restore previously cut City services while still keeping
a balanced budget.
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 requests for additional
financial information should be addressed to the Department of Finance, 14403 E. Pacific Avenue,
Baldwin Park, CA 91706.
14
(This page int 8nt0n8|k/ kSff b|ank.\
CITY OF BALDWIN PARK
STATEMENT OF NET POSITION
JUNE 30, 2014
ASSETS
38,364,178
NET POSITION
Unrestricted cash and investments
Net investment in capital assets
$ 36,038,111
Restricted cash and investments
1,693,184
Total cash and investments
Community development
37,731,295
Intergovernmental receivables
1,470,961
4,276,461
Property taxes receivables
Recreation services
143,904
Other receivables, net
18,311,578
60,592
Loans receivable
4,079,143
AuvanCeB tG siaCCeSSoi agency
18,427,954
Prepaids
128,293
Pension asset, net of amortization
4,551,292
Capital assets not being depreciated
Land
$ 1,804,151
Construction -in- process
3,380,366
Capital assets, net of accumulated depreciation
Buildings and improvements
35,886,358
Equipment
1,145,458
Vehicles and related equipment
64,740
Infrastructure
70,946,376
113,227,449
Total assets
182,626,383
LIABILITIES
Accounts payable
1,087,784
Accrued interest
218,584
Accrued other liabilities
649,198
Other liabilities
37,449
Deposits
279,200
Due to other governmental agencies
7,071
Unearned revenues
575,143
Long -term liabilities:
Due within one year
2,448,000
Due in more than one year
18,578,557
Other post - employment benefits
6,875,912
Insurance liabilities - current portion
361,680
Insurance liabilities - long -term portion
7,245,600
Total liabilities
38,364,178
NET POSITION
Net investment in capital assets
99,668,889
Restricted for:
Debt service
1,514,180
Community development
12,287,892
Public safety
1,470,961
Public works
10,853,724
Recreation services
154,981
Unrestricted
18,311,578
Total net position
$ 144,262,205
The notes to the basic financial statements are an integral part of these financial statements.
15
CITY OF BALDWIN PARK
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2014
General revenues
Taxes
Property taxes
12,111,840
Sales taxes
Program Revenues
Franchise taxes
Net (Expense)
Utility users taxes
2,325,395
Other taxes
Operating
Capital
Revenue and
Other
1,340,746
Charges for
Contributions
Contributions
Change in
Functions /Programs
Expenses
Services
and Grants
and Grants
Net Assets
Governmental activities
General government
$ 3,677,173
$ 210,872
$ 20,873
$ 23,344
$ (3,422,084)
Public safety
19,016,856
1,483,193
613,243
-
(16,920,420)
Public works
12,759,502
187,289
4,915,099
1,859,363
(5,797,751)
Community development
10,122,573
1,726,032
9,161,667
219,750
984,876
o,.,..,. �:,...
.01ec eati VII Je rviceJ
n n4i4 nnn
4,V I,VVL
�c� nnc
Jr-,A )r
89 ,251
VJ,251
-
(3 15 91 1326)
`J,JJ�,JLV�
Interest and fiscal charges
1,118,400
-
-
-
(1,118,400)
Total governmental activities
$ 50,735,506
$ 3,964,811
$ 14,800,133
$ 2,102,457
(29,868,105)
General revenues
Taxes
Property taxes
12,111,840
Sales taxes
5,289,403
Franchise taxes
2,296,371
Utility users taxes
2,325,395
Other taxes
1,156,959
Interest
63,329
Other
1,340,746
Total general revenues 24,584,043
Change in net position (5,284,062)
Net position - beginning, as restated 149,546,267
Net position - ending $ 144,262,205
The notes to the basic financial statements are an integral part of these financial statements.
16
(This page intentionally left blank)
ASSETS
Assets
Pooled cash and investments
Cash and investments with fiscal agents
Property taxes receivable
Intergovernmental receivables
Loans receivable
Other receivables
Prepaids
Advances to Successor Agency
Property held for resale, net
Total assets
Total assets
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Accrued liabilities
Other payables
Deposits
Due to other funds
Due to other governmental agencies
Unearned interest on advances to Successor Agency
Unearned revenue
Total liabilities
Fund balances
Nonspendable
Loans receivable
Advances to other funds, net of accrued interest
Prepaid items
Restricted
Special revenue funds
Debt service funds
Capital projects funds
Committed
Economic development fund
10% budget stabilization fund
Assigned
Loan repayment
Unrestricted
Unassigned
Total fund balances
Total liabilities and fund balances
CITY OF BALDWIN PARK
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2014
Special Revenue
Housing and
Community
Development Future Housing
General Grant Development Authority Grants
$ 6,852,321
$
$ 10,509,288 $
446,205 $
143,904
8,986
8,058
-
1,289,583
390,075
37,449
539,404 1,874,185
-
3,989,400
-
- -
16,714
75
3,166
1
63,610
3,600
-
6,916
18,427,954
-
-
-
8,681,479
4,340,312
204,242
1,827,640
26,794,086
4,383,150
10,512,454
992,526 1,874,185
$ 26,794,086
$ 4,383,150
$ 10,512,454 $
992,526 $ 1,874,185
$ 446,862
$ 26,510 $
$ 158,735 $
58,105
571,264
8,986
8,058
5,602
-
-
37,449
-
14,768
1,482, 367
-
7,071
-
7,295,107
-
-
368,246
4,282,977
-
281,566
8,681,479
4,340,312
204,242
1,827,640
11,132,847 - -
63,610 3,600 - 6,916 -
- 39,238 10,512,454 781,368 46,545
2,444,184
606,926
3,865,040 - - - -
18,112,607 42,838 10,512,454 788,284 46,545
$ 26,794,086 $ 4,383,150 $ 10,512,454 $ 992,526 $ 1,874,185
17
Other
Governmental
Funds Totals
$ 13,989,005 $ 31,796,819
1,693,184
1,693,184
143904
-
183,214
4,276,461
89,743
4,079,143
28,783
48,739
6,993
81,119
-
18,427,954
-
7,295,107
15,990,922
60,547,323
$ 15,990,922 $ 60,547,323
$ 339,238
$ 1,029,450
42,583
636,493
-
37,449
277,099
277,099
344,680
1;841,815
-
7,071
-
7,295,107
89,743
5,022,532
1,093,343 16,147,016
89,743 89,743
- 11,132,847
6,993 81,119
13,378,458 24,758,063
1,514,180 1,514,180
9,495 9,495
- 2,444,184
606,926
(101,290) 3,763,750
14,897,579 44,400,307
$ 15,990,922 $ 60,547,323
CITY OF BALDWIN PARK
BALANCE SHEET (Continued)
GOVERNMENTAL FUNDS
JUNE 30, 2014
18
(Thi_-, page intentionally left blank.)
CITY OF BALDWIN PARK
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET POSITION
JUNE 30, 2014
Amounts reported for governmental activities in the statement of net position are different because:
Total fund balances $ 44,400,307
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the funds:
Governmental capital assets $ 251,911,231
Less accumulated depreciation (139,315,605) 112,595,626
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 position in the government -
wide financial statements. 4,079,143
Accrued interest on long -term debt is not due and payable in the
current period and is not reported in the funds.
(218,584)
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
7,663,353
Long -term liabilities, including bonds payable, are not due and
payable in the current year period and therefore are not reported
in the funds.
Lease revenue funds
(8,800,000)
Pension obligation bonds
(6,310,000)
Notes payable
(4,710,000)
Lease obligations
(48,560)
Compensated absences
(1,157,997)
Other postemployment benefits
(6,875,912)
(27,902,469)
Payment of unfunded pension liabilities are expenditures at the
fund level but are deferred and subject to capitalization and
amortization on the governmental activities in the statement of
net position.
4,551,292
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 position. (1,431,222)
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 position. 524,759
Net position of governmental activities $ 144,262,205
The notes to the basic financial statements are an integral part of these financial statements.
19
CITY OF BALDWIN PARK
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
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(under)expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Beginning fund balances, as restated
Ending fund balances
The notes to the basic financial statements are an integral part of these financial statements.
20
Special Revenue
Housing and
Community
Development
Future
Housing
General
Grant
Development
Authority
Grants
$ 20,677,128
$
$ -
$ -
$ 200,564
449,534
-
1,144,371
-
186,040
4,780
17,027
-
3,242
146,255
1,376,244
-
4,728,029
1,356,385
1,539,314
-
-
-
123,521
1,095,616
154,900
-
1,423,139
24,417
25,238,258
1,535,924
17,027
6,151,168
1,708,129
2,554,970
35,261
-
63,842
29,297
16,350,337
39,685
-
353,398
274,845
31,798
-
507,906
964,232
556,931
5,781,442
767,832
2,924,928
42,655
-
505
-
241,523
-
86,922
950
518,566
5,845,284
2,177,504
948,803
-
23,156,234
2,082,024
587,121
17,027
305,884
(469,375)
5,713
-
-
-
-
(970,668)
(505,916)
(23,344)
(5,713)
(964,955)
(505,916)
-
(23,344)
(5,713)
1,117,069
81,205
17,027
282,540
(475,088)
16,995,538
(38,367)
10,495,427
505,744
521,633
$ 18,112,607
$ 42,838
$ 10,512,454
$ 788,284
$ 46,545
The notes to the basic financial statements are an integral part of these financial statements.
20
CITY OF BALDWIN PARK
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES (Continued)
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Other
Governmental
M-4� -r-+,I-
$ 2,502,394 $ 23,380,086
30,629
480,163
184,397
1,328,768
21,484
232,573
6,287,864
13,894,777
430,657
2,093,492
1 rrQ A'Ar
A '41;7 rn7
11,116,860 45,767,366
261,610
2,944,980
388,113
17,131,533
5,470,245
6,284,794
2,368,456
10,438,893
776,795
3,744,883
405,473 646,996
606,438
2,145,000 2,145,000
1,098,642 1,098,642
12,914,334 45,042,159
(1,797,474) 725,207
1,878,163 1,883,876
(401,579) (1,907,220)
1,476,584 (23,344)
(320,890) 701,863
15,218,469 43,698,444
$ 14,897,579 $ 44,400,307
The notes to the basic financial statements are an integral part of these financial statements.
21
CITY OF BALDWIN PARK
RECONCILIATION OF THE GOVERNMENTAL FUND STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO THE
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balance - governmental funds
$ 701,863
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 $
2,609,247
Depreciation expense
(7,616,672) (5,007,425)
Revenues in the statement of activities that do not provide
current financial resources are not reported as revenues
in the governmental funds.
Unearned interest income on advances for
administrative expenses
(23,928)
Long -term debt proceeds provide current financial
resources to governmental funds, but issuing debt increases
long -term liabilities in the statement of net position.
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 position. Repayment of debt principal is an expenditure
in the governmental funds, but the repayment reduces
long -term liabilities in the statement of net position.
Principal repayment of capital lease obligation
70,974
Principal repayments of notes payable
645,000
Principal repayments of bonds
1,500,000 2,215,974
Some expenses reported in the statement of activities do
no require the use of current financial resources and,
therefore, are not reported as expenditures in the
governmental funds.
Accrual of other postemployment benefits
(1,293,839)
Payment of unfunded pension liabilities are expenditures
at the fund level but are deferred and subject to capitalization
and amortization on the government -wide statement of
net position.
(1,137,824)
Repayment of long -term receivables are treated as revenue
in governmental funds, but the repayment reduces the
long -term receivables in the statement of net assets.
(291,994)
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
(19,757)
Compensated absences
(21,651) (41,408)
Internal service funds are used by management to charge
the costs of information systems, insurance charges and
fleet services to individual funds. The net income of the
internal service funds is reported with governmental
activities.
(354,285)
Enterprise fund represents housing for low- income elderly
tenants. Since the purpose of the fund corresponds with
other governmental activities, the net loss of the enterprise
fund are included in governmental activities.
(51,196)
Change in net position of governmental activities
$ (5,284,062)
The notes to the basic financial statements are an integral part of these financial statements.
22
CITY OF BALDWIN PARK
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2014
The notes to the basic financial statements are an integral part of these financial statements.
23
Governmental Activities
Enterprise
Internal
Fund
Service Funds
ASSETS
Current assets
Pooled cash and investments
$ 61,250
$ 4,180,042
Accounts receivable
994
9,016
Interest receivable
-
1,843
Prepaids expenses
-
47,174
Due from other funds
-
1,906,292
Total current assets
62,244
6,144,367
Noncurrent assets
Capital assets:
Equipment
855,831
6,887,002
Less accumulated depreciation
(386,673)
(6,724,337)
Net capital assets
469,158
162,665
Total noncurrent assets
469,158
162,665
Total assets
531,402
6,307,032
LIABILITIES
Current liabilities
Accounts payable
4,542
53,792
Accrued liabilities
-
12,705
Current portion of insurance liabilities
-
361,680
Tenant security deposits
2,101
-
Due to other funds
-
64,477
Total current liabilities
6,643
492,654
Noncurrent liabilities
Workers' compensation liability
-
6,700,278
General insurance liability
-
450,322
Unemployment insurance liability
-
20,000
Disability insurance liability
-
75,000
Total noncurrent liabilities
-
7,245,600
Total liabilities
6,643
7,738,254
NET POSITION
Investment in capital assets
469,158
162,665
Unrestricted
55,601
(1,593,887)
Total net position
$ 524,759
$ (1,431,222)
The notes to the basic financial statements are an integral part of these financial statements.
23
CITY OFBALOW|NPARK
STATEMENT OF REVENUES, EXPENSES AND CHANGES |W FUND NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 3O.2O14
The notes to the basic financial statements are an integral part of these financial statements.
24
Governmental Activities
Enterprise
Internal
Fund
Service Fund
Operating revenues
Charges for services
$ 346
$ 4.013.508
Other
32998
Total operating revenues
33,344
4013508
Operating expenses
Maintenance and operations
97.931
060.311
Internal service charge
'
136.594
Provision for insurance claims
2.211.157
Depreciation
9.953
87.333
Lease and equipment purchase
-
109,609
Personnel services
-
709.467
Contractual services
-
457.082
Interest expense
-
178
Total operating expenses
107,884
4372629
Operating loss
(74.540)
(35Q.121)
NonoperotinQincomne
Interest
-
4,836
Total nonoporatingincome
-
4,836
Loss before operating transfers
Transfers
Transfers in
23,344
-
Change in net position
(51.196)
(354.285)
Toto/netpooition - beQinning
575,955
Total net position -ending
$ 524,759
$
The notes to the basic financial statements are an integral part of these financial statements.
24
CITY OF BALDWIN PARK
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Reconciliation of operating loss to net cash
provided by (used in) operating activities
Operating loss
Governmental Activities
(359,121)
Enterprise
Internal
Fund
Service Funds
Cash flows from operating activities
Depreciation
9,953
Receipts from tenants, customers and users
$ 33,040
$ 4,018,534
Payments to suppliers
(23,879)
(870,887)
Payments to employees
(74,850)
(1,167,449)
Payments for insurance
-
(1,907,410)
Net cash provided by (used in) operating activities
(65,689)
72,788
Cash flows from capital and related financing activities
72,788
Payments for property and equipment
-
(34,448)
Reduction in capital lease obligations
-
(16,294)
Net cash used in capital and related financing activities
-
(50,742)
Cash flows from non - capital financing activities
Transfers
23,344
-
Interfund advances
-
3,560,344
Net cash provided by non - capital
financing activities
23,344
3,560,344
Cash flows from investing activities
Interest received
-
5,755
Change in cash and cash equivalents
(42,345)
3,588,145
Beginning cash and cash equivalents
103,595
591,897
Ending cash and cash equivalents
$ 61,250
$ 4,180,042
Reconciliation of operating loss to net cash
provided by (used in) operating activities
Operating loss
$ (74,540) $
(359,121)
Adjustments to reconcile operating loss to net cash
provided by (used in) operating activities
Depreciation
9,953
87,333
(increase) decrease in accounts receivable
(1,252)
5,026
Increase in accounts payable
150
20,454
Increase in prepaid expenses
-
15,349
Decrease in insurance liabilities
-
303,747
Net cash provided by (used in) operating activities
$ (65,689) $
72,788
The notes to the basic financial statements are an integral part of these financial statements.
25
CITY OFBALDVVNPARK
FIDUCIARY FUNDS
STATEMENT QF FIDUCIARY NET POSITION
JUNE 30,2014
The notes to the basic financial statements are an integral part of these financial statements.
26
Successor Agency
hn the Dissolved
Redevelopment Agency
Agency
Private-Purpose
Deposits Fund
Trust Fund
ASSETS
Cash and investments
814.255
$ 2.210.443
Cash and investments with fiscal agents
-
1.648.507
Property taxes receivable
-
70.000
Loans receivable
-
2.450.880
Other receivables, net
245
610.747
Property held for resale, net
-
5,965,898
Total assets
814500
12956255
LIABILITIES
Accounts payable
20.534
3.773
Accrued liabilities
-
328.388
Deposits
793.968
-
Advances from the City
18.427.954
Due to other governmental agencies
18.909.307
Tax allocation bonds
-
18,915,000
Total liabilities
814500
56,584,422
NET POSITION (DEF|C|T)
$
The notes to the basic financial statements are an integral part of these financial statements.
26
CITY OF BALDWIN PARK
FIDUCIARY FUND
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION — SUCCESSOR AGENCY
TO THE DISSOLVED REDEVELOPMENT AGENCY PRIVATE- PURPOSE TRUST FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Amounts
Additions:
Taxes $ 6,859,821
Sales taxes, fines, forfeitures and penalties 433,127
Other 63,010
Total additions 7,355,958
[R4547'1
Comirnunity development 89,230
Debt service 442,101
General government 347,459
Pass throughs 3,862,946
Interest and fiscal charges 1,155,242
Total deductions 5,896,978
Change in net position 1,458,980
Fiduciary net position at beginning of the year, as restated (45,087,147)
Fiduciary net position at end of the year $ (43,628,167)
The notes to the basic financial statements are an integral part of these financial statements.
27
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CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2014
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The reporting entity of City of Baldwin Park includes the financial activities of the Baldwin Park
Housing Authority and the Baldwin Park Public Financing Authority, as well as the City of Baldwin
Park. Although these entities are legally separate from each other, they are included within the scope
of the reporting entity.
The 1 Cl:..ls- of an yrg, .- t- within i the City' of B'aid v ✓iii Park reporting ig eieLIL IS based vii L11
provisions of Governmental Accounting Standards Board (GASB) Statement No. 39. These
organizations are legally separate entities for which the City of Baldwin Park is financially
accountable. The governing body of these organizations is substantially the same as the City
Council. Asa result, the financial statements of the individual component units described below are
blended with the City of Baldwin Park's financial statements. 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 composed 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.
T he 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 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.
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 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.
B. Government -Wide and Fund Financial Statements
The statement of net position 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 activities and it is only partially self - supporting. Therefore, the City does not currently
report any business -type activities.
28
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
B. Government -Wide and Fund Financial Statements (Continued)
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 'Lille 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 nonoperating 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 nonoperating
revenues and expenses.
When both restricted and unrestricted net position are available for use, the City's policy is to use
restricted resources first, then the unrestricted resources as they are needed.
The accounts of the City are organized on the basis of funds, each of which is considered a separate
accounting entity with n 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 non -major funds.
C. 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 cashflows. 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 be available when they are
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.
29
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
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:
Housing and Community Accounts for revenues from the Department of Housing
Development Grant Fund 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 This fund accounts for housing assistance programs,
which include Voucher and Capital Grant Program,
administered by the City's Housing Authority under the
rules and regulations of the U.S. Department of Housing
and Urban Development.
v ^rants Accounts for revenues and expenditures for various
grants that are restricted for specific use.
Future Development Amounts in this fund are to be used for economic
development projects, a portion of which represents
payments from the City's former redevelopment agency
and interest earned thereon.
Additionally, the City reports the following fund types:
Governmental Funds
Descriptions for Special Revenue funds, Debt Service funds and Capital Projects funds can be found
on pages 67 to 69.
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.
R
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Fiduciary Funds
Agency Deposits Fund — This fund is used to account for assets held by the City as an agent on behalf
of employees, individuals, private organizations, other governments or other funds. This fund includes
resources held for seized assets, police training, donations for others, etc. Agency deposit fund, which
is custodial in natur e, do nv4 t involve measurement of results of operations.
Successor Agency to the Dissolved Redevelopment Agency Private - Purpose Trust Fund — This fund is
a fiduciary fund type used by the City to report trust arrangements under which principal and income
benefit other governments. This fund reports the assets, liabilities and activities of the Successor
Agency to the Dissolved Baldwin Park Community Development Commission. Unlike the limited
reporting typically utilized for Agency Funds, Private - Purpose Trust Funds report a Statement of
Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position.
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.
The City pools all nonrestricted cash for investment purposes. interest income 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 (the County) 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 equal 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 Payables
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 position. 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.
31
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Financial Statement Elements (Continued)
Interfund Transactions
Interfund transactions are reflected as either loans, services provided, reimbursements or transfers.
Loans are reported as receivables and payablees as appropriate are Qu,bjeCt to elimination 1pnn
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 nonspendable fund
balance account 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 market 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.
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
32
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Financial Statement Elements (Continued)
Capital Assets (Continued)
It is the City's policy to capitalize all land, building, improvements, equipment and infrastructure
assets except assets Cogting legs than CM nnn Interest inriwrrcd 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. Provision for
depreciation of capital assets is computed using the straight -line method.
Property Held for Resale
Property held for resale is recorded at the lower of cost or fair value. A corresponding nonspendable
fund balance account is recorded which indicates the asset does not represent available expendable
resources.
Comoensated 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 statements. 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 $5,000, $500,000 and
$300,000, respectively. These activities are accounted for in the Internal Insurance Service Fund.
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, 2014. The calculation is based on a 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 $300,000 Self -
Insurance Retention (SIR), with a liability limit of $1,000,000 per occurrence and workers'
compensation losses in excess of the $500,000 SIR, with a liability limit of $5,000,000 per any one
loss (see Note 16).
33
CITY OFBALDW|N PARK, CALIFORNIA
NOTES TDTHE BASIC FINANCIAL STATEMENTS (Conbnued)
JUNE 30, 2014
NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Financial Statement Elements (Continued)
Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement Nos. 63 and 65. the City recognizes deferred outflows and inflows of
resources. A deferred outflow of resources is defined as a consumption of net position by the
government that |a app||oab|eto efutune nepo�iny period. A deferred inflow ofresources is defined as
an acquisition of net position by the government that is applicable to a future reporting period.
Long-Term Oblic
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 autivitiea, business-type nutivitieo, or proprietary fund type statement of net position.
Bond premiums and di000unto, if opp\ionb\e, are deferred and amortized over the |iha 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 atat*mento, governmental fund types recognize bond premiums and diaoounto,
as well as bond issuance onota, during the current period. The face amount of debt issued is
reported on 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. |aeuonoe
000to, whether nr not withheld from the actual net proceeds reoeivad, are reported as debt service
expenditures.
Fund Balance
The City follows GAGB Statement No. 54, Fund Balance Reporting and 8uv*nn/nont Fund-type
Definitions. Fund balance io the difference between the assets and liabilities reported in the City's
governmental funds. There are generally limitations on the purpose for which all or a portion of the
resources of e governmental fund may be used. The force behind these limitations can vary
uignifiounUy, depending upon their source. Cnnoequent\y, the fund balance reported in the annual
financial statements is categorized into five components whereby each component identifies the
extent to which the City is bound to honor constraints on the specific purposes for which amounts in
the fund can bespent. The five components of fund balance are ao follows (See Note 11):
• Nonapendab|e: Resources that are 1) not in spendable form, such as inventories, prepaido.
long-term neoeivab|aa, or non-financial aonoto held for naoa|e, or 2) required to be maintained
intact such aonnendowment.
• Restricted: Raoounoou that are subject to externally enforceable |ogn| restrictions; these
restrictions would be either 1) externally imposed by creditors (ouch as through debt
oovonnntn), gnantone, contributors, or laws or regulations of other governments or 2) imposed
by law through constitutional provisions or enabling legislation.
• Committed: |no|udoa amounts that can only be used for specific purposes determined by
formal action of the City's highest level of decision-making authority (e.g.. the City Council).
Commitments may be changed or lifted only by the government taking the same formal
action that imposed the constraint originally.
34
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Fund Balance (Continued)
• Assigned: Resources that are constrained by the City's intent to be used for specific
purposes, but that are neither restricted nor committed. The City Council has designated the
Chief Executive Officer as the City official to determine and define the amounts of those
components of fiend halance that are classified as Assigned Fund Balance.
• Unassigned: Within the General Fund, the residual resources, either positive or negative, in
excess of what can be properly classified in one of the other four fund balance categories.
Within all other governmental funds, the negative residual resources in excess of what can be
properly classified as nonspendable, restricted, or committed.
The City Council, as the City's highest level of decision- making authority, may commit fund balance
for specific purposes pursuant to constraints imposed by formal actions taken. Committed amounts
cannot be used for any other purpose unless the City Council removes or changes the specific use
through the same type of formal action taken to establish the commitment.
The City Council delegates the authority to assign fund balance to the City Manager for purposes of
reporting in the annual financial statements.
The City considers the restricted fund balances to have been spent when expenditure is incurred for
purposes for which both unrestricted and restricted fund balance is available. The City considers
unrestricted fund balances to have been spent when an expenditure is incurred for purposes for
which amounts in any of the unrestricted classifications of fund balance could be used. When
expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance
classifications could be used, it is the policy of the City to reduce the committed amounts first,
followed by assigned amounts, and then unassigned amounts.
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 and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenditures during the
reporting period. Actual results could differ from those estimates.
35
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 2 — NET POSITION /FUND BALANCES
The governmental activities and business -type activities in the government -wide financial statements
utilize a net position presentation. Net position is categorized as invested in capital assets (net of related
debt), restricted and unrestricted.
• Net investment in capital assets — This amount consists of all capital assets, including
infrastructure, net of accumulated depreciation and reduced by outstanding debt that is attributed
to the acquisition, construction or improvement of these assets.
• Restricted — 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 — This category represents the City's net position, which is not restricted for any
project or other purpose.
NOTE 3 — STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY
Expenditures in Excess of Appropriations
Expenditures for the year ended June 30, 2014 exceeded the appropriation in the following funds:
Major Fends
General Fund
General Government
Public Works
Recreation Services
Capital Outlay: Community Development
Housing and Community Development Grant
General Government
Public Safety
Recreation Services
Capital Outlay: Community Development
Housing Authority
Community Development
Grants
General Government
Community Development
Recreation Services
Non -major Governmental Funds
Business Improvement Fees
Recreation Services
0
$ 168,622
38,242
1,657
3,122
4,379
14,015
611
250
670,458
9,297
762,416
505
7,239
CITY OFBALDVVN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 3O,2D14
NOTE 3— STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (Continued)
Expenditures in Excess of Appropriations (Continued)
Air Quality Improvement
Community Development
30.234
Park Maintenance District
General Government
3.424
Public Works
18.222
Capital Outlay
1.251
State Gasoline Tax
General Government 6,647
Proposition CFund
Recreation Services 6,277
Street Light and Landscape
General Government 26.351
Public Works 198.354
Integrated Waste Management
General Government 364
Park Land and Public Fees
Public Works 84.265
Storm Drain NPDS
Public Works 24.145
Measure
Recreation Services 1,170
Pension Obligation
Interest and Fiscal Charges 1,182
Baldwin Park Financing Authority
Interest and Fiscal Charges 3,554
37
CITY OF BALDWIN PARIS, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 3 — STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY (Continued)
Deficit Fund Balance
The following funds have deficit fund balances or net position at June 30, 2014. Management expects to
eliminate the deficits with subsequent revenue in the funds or transfers from the General Fund.
Non -major governmental funds
Bicycle and Pedestrian Safety $ 54,957
vtoriii Drain NP-- 11 579
Total non -major governmental funds 66,536
Proprietary Funds
Internal Service Funds
Fleet Services 74,508
Internal Insurance 1,703,229
Total proprietary funds
1,777,737
Total funds $ 1,844,273
NOTE 4 — CASH AND INVESTMENTS
At June 30, 2014, the City's cash and investments consist of:
Cash and investments at June 30, 2014, consisted of the following:
Cash on hand $ 833
Deposits with financial institutions 9,962,895
Investments 32,440, 772
Total cash and investments $ 42,404,500
The City follows the practice of pooling cash and investments of all funds, 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 monthly balances. Interest income from cash and investments
with fiscal agents is credited directly to the related fund.
38
Governmental
Fiduciary
Activities
Funds
Total
Unrestricted assets
Cash and investments
$ 36,038,111
$ 3,024,698
$ 39,062,809
Restricted assets
Cash and investments with fiscal agent
1,693,184
1,648,507
3,341,691
Total cash and investments
$ 37,731,295
$ 4,673,205
$ 42,404,500
Cash and investments at June 30, 2014, consisted of the following:
Cash on hand $ 833
Deposits with financial institutions 9,962,895
Investments 32,440, 772
Total cash and investments $ 42,404,500
The City follows the practice of pooling cash and investments of all funds, 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 monthly balances. Interest income from cash and investments
with fiscal agents is credited directly to the related fund.
38
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 4 — 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.
U.S. Treasury Obligations
U.S. Agency Securities and Instrumentalities
of Government Sponsored Corporation
Negotiable Certificates of Deposit
Time Deposits - Collateralized
Time Deposits - Uncollateralized
Banker's Acceptances
Repurchase Agreements
Commercial Paper Rated A -1 by
Standard and Poor's Corporation or
P -1 by Moody's Investors Services, Inc.
Local Agency Investment Fund (LAIF)
Cash and Investments with Fiscal Agents
Maturity
365 days
365 days
365 days
365 days
365 days
180 days
180 days
180 days
N/A
Maximum
Allowable
Investment
Percentage
Unlimited
Unlimited
30%
Unlimited
Unlimited
40%
Unlimited
30%
Unlimited
Maximum
Percentage
perlssuer
N/A
N/A
N/A
$ 500,000
$ 100,000
N/A
10%
$ 40,000,000
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.
39
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 4 — CASH AND INVESTMENTS (Continued)
Interest Rate Risk
Interest rate risk, as defined under 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, 2014.
Pooled cash and investments
Unrestricted cash and investments
Pooled investments
Cash and investments with fiscal agents
Restricted cash and investments
Total cash and investments
Concentration of Credit Risk
Less than More than
1 year 1 -5 years 5 years Total
$ 29.099.081
29,099,081
- 3.341,691
$ 29.099.081
29, 099, 081
3,341,691
- 3,341,691 3,341,691
$ 29,099,081 $ - $ 3,341,691 $ 32,440,772
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. The City's investment policy imposes restrictions for certain
types of investments with any one issuer to 15% of the total ;Investment pool except for the types of
investments described in the investment policy table above. As of June 30, 2014, the City is in
compliance with the investment policy restrictions.
Custodial Credit Risk
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 No. 40, deposits are exposed to custodial credit risk if they are
uninsured and either:
a. U ncol lateral ized
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
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 up to $250,000 by the
Federal Deposit Insurance Corporation (FDIC).
The carrying amounts of the City's cash deposits were $9,962,895 at June 30, 2014. Bank balances
before reconciling items were $10,961,686 at that date, the total amount of which was collateralized or
insured with securities held by the pledging financial institution in the City's name.
The reserve requirement for the Bonds has been satisfied with a surety bond issued by National Public
Financial Guarantee Corp. (successor -in- interest to MBIA Insurance Corporation). The surety bond has a
cost basis of $1.00 and a value up to $941,473 as of June 30, 2014. The amount is the policy face
amount available to draw if needed for the City's insurance policy. There is no cash value to the surety
bond policy, thus there is no asset for the City to record in its basic financial statements.
40
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 4 — CASH AND INVESTMENTS (Continued)
Custodial Credit Risk (Continued)
California Government Code and the City's investment policy do not contain legal or policy requirements
that would limit exposure to custodial credit risk for deposits or investments, other than the following
provision applicable to deposits:
The California Government code requires California banks and savings and loan associations to secure
the City's cash deposits by pledging securities as collateral. This code states that collateral pledged in this
manner shall have the effect of perfecting a security interest in such collateral superior to those of a
general creditor. Thus, collateral for cash deposits is considered to be held 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.
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 Standard &
Poor's as of year -end for each investment type.
Minimum Not required
Totals as of Legal Rating to be
Investment Type June 30, 2014 Rating not available rated Unrated
Local Agency Investment Fund
Held by bond trustee:
Investment Agreement
Total cash and investments
(1) Not applicable
(2) Accepted to the Municipal Bond Insurer
Investment in State Investment Pool
$ 29,099,081 (1)
3,341,691 (2)
$ 32,440,772
- $ 29,099,081
3,341,691
$ 3,341,691 $ - $ 29,099,081
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by
California Government Code Section 16429 under the oversight of the Treasurer of the State of
California. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five
members, in accordance with State statute. The State Treasurer's Office audits the fund annually. The fair
value of the portion in the investment pool is the same as the value of the pool shares.
Restricted Cash and Investments
The City has monies held by financial institutions, which are restricted for the payment of certain notes
and bonds.
NOTE 5 — LOANS RECEIVABLE AND UNEARNED REVENUES
Unearned revenues on the General Fund for a total amount of $7,663,353 are composed of $7,295,107
interest on advances to the Successor Agency, which is not available for current operations. The
unearned deferred revenues on the General Fund for a total amount of $368,246 represent unearned
grants.
41
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 5 — LOANS RECEIVABLE AND UNEARNED REVENUES (Continued)
Loans Receivable and Unearned Revenues at June 30, 2014, consisted of the following:
Loans Unearned
Receivable Revenues
General Fund - unearned grants
Special Revenue Funds:
Loal is receivau le frill 11 Com m ercia1 VEX' eh abl litati V 11 PrVgralll
Loans receivable from Residential Rehabilitation Program
Loans receivable from HOME Program
Loans receivable from CalHOME Program
Unearned grants
Total
$ -
$ 368,246
313,129
313,129
3,676,271
3,676,271
89;743
89,743
-
575,143
$ 4,079,143
$ 5,022,532
NOTE 6 — INTERFUND BALANCES
At June 30, 2014, the City's interfund receivables and payables were as follows:
Due from Due to
Other Funds Other Funds
Major governmental funds
Grants
Housing and Community Development
Total major governmental funds
Nonmajor governmental funds
Proposition A Parks
Bicycle and Pedestrian Safety
Storm Drain NPDS
Baldwin Park Financing Authority
Total governmental funds
Proprietary funds
Internal Service Fund
Total proprietary funds
Total funds
42
$ - $ 1,482,367
14,768
- 1,497,135
66,428
54,960
9,985
213,307
344,680
1,906,292 64,477
1,906,292 64,477
$ 1,906,292 $ 1,906,292
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 6 — INTERFUND BALANCES (Continued)
Due To and Due From Other Funds
Amounts due to the Internal Service Funds represent short -term borrowings by the Housing and
Community Development, Grants funds, and Non -major funds. These balances are expected to be repaid
within the next fiscal year.
Advances to the Successor Agency
The City has an agreement with the Baldwin Park Successor Agency (formerly 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, 2014, the City has advanced $18,427,954 which includes accrued interest of $7,295,107.
In June 2011, Assembly Bill 26 (1st extraordinary session) dissolved the former Redevelopment Agency,
effective (after some litigation on the matter) February 1, 2012. As part of the dissolution process set
forth in that bill and a later bill clarifying and modifying the terms of the dissolution (Assembly Bill 1484,
adopted in June 2012), the existing loan from the City to the Redevelopment Agency was considered by
the Department of Finance to be not enforceable. The successor agency to the former redevelopment
agency has sought reconsideration by the Department of Finance as to the enforceability of the loan. In
addition, the loan may be reinstated (but is not required to be) under Assembly Bill 1484 following the
completion of a due diligence process currently being undertaken by the successor agency. Resolution
of the enforceability of the loan and the potential for the loan to be reinstated following the due diligence
process has not been determined as of June 30, 2014.
Interfund transfers at June 30, 2014 are as follows:
Major governmental funds
General Fund
Housing and Community Development
Grants
Housing Authority
Total major governmental funds
Non -major governmental funds
Proprietary funds
Enterprise funds
Total governmental funds
Total proprietary funds
Transfers in Transfers out
$ 5,713 $ 970,668
- 505,916
5,713
23,344
5,713 1,505,641
1,878,163 401,579
1,883,876 1,907,220
23,344
23,344
Total funds $ 1,907,220 $ 1,907,220
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.
43
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 7 — CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2014 was as follows:
Depreciation expense was charged to functions of the governmental activities as follows
General government
Balance
Public safety
158,081
Balance
July 1,
6,818,322
Parks and recreation
June 30,
Community development
2013
Increases
Decreases
2014
Capital assets, not being depreciated:
their usage of the assets
156,560
Land
$ 1,804,151
$ -
$ -
$ 1,804,151
Construction in progress
15,257,567
248,065
12,125,266
3,380,366
Total capital assets, not being depreciated
17,061,718
248,065
12,125,266
5,184,517
Capital assets, being depreciated:
Buildings and improvements
35,144,887
13,805,242
-
48,950,129
Equipment
9,626,717
89,027
9,715,744
Vehicles and related equipment
4,351,206
-
4,351,206
Infrastructure
190,825,841
626,627
191,452,468
Total capital assets, being depreciated
239,948,651
14,520,896
254,469,547
Less accumulated depreciation for:
Buildings and improvements
12,409,884
653,887
13,063,771
Equipment
8,084,506
485,780
8,570,286
Vehicles and related equipment
4,238,567
47,899
4,286,466
Infrastructure
113,979,700
6,526,392
120,506,092
Total accumulated depreciation
138,712,657
7,713,958
146,426,615
Capital assets being depreciated, net
101,235,994
6,806,938
108,042 932
Capital asset activity, net
$ 118,297,712
$ 7,055,003
$ 12,125,266
$ 113,227,449
Depreciation expense was charged to functions of the governmental activities as follows
General government
$ 213,704
Public safety
158,081
Public works, including depreciation of
general infrastructure assets
6,818,322
Parks and recreation
96,780
Community development
270,510
Capital assets held by internal insurance funds
are charged to various functions based on
their usage of the assets
156,560
Total depreciation expense - governmental activities $ 7,713,958
44
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 8 - 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
Grants
Total major governmental funds
Non -major governmental funds
Total funds
Vendors
Accrued
Liabilities
Deposits Total
$ 446,862 $
571,264 $
- $ 1,018,126
26,510
8,986
- 35,496
158,735
8,058
_ 166,793
58,105
5,602
- 63,707
690,212
593,910
- 1,284,122
339,238
42,583
277,099 658,920
$ 1,029,450 $
636,493 $
277,099 $ 1,943,042
NOTE 9 - LONG -TERM LIABILITIES
Changes in Lonq -term Liabilities
Summary of changes in long -term liabilities during the year ended June 30, 2014 (in $ thousands)
Bonded Indebtedness
At June 30, 2014, bonded indebtedness consisted of (in $ thousands)
Balance
Final
Interest
Balances
Due
July 1,
Maturity
Rate %
June 30,
Within
Lease Revenue Bonds:
2013
increases
Decreases
2014
One Year
Bonded indebtedness
$ 16,610
$ -
$ 1,500
$ 15,110
$ 1,630
Notes payable
5,355
-
645
4,710
676
Compensated absences
1,136
50
28
1,158
93
Other postemployment benefits
5,582
1,294
-
6,876
-
Capital leases
136
-
87
49
49
Total
$ 28,819
$ 1,344
$ 2,260
$ 27,903
$ 2,448
Bonded Indebtedness
At June 30, 2014, bonded indebtedness consisted of (in $ thousands)
45
Date
Final
Interest
Amount
Issued
Maturity
Rate %
Issued
Outstanding
Lease Revenue Bonds:
Financing Authority
Community Center
Oct -04
Aug -34
175 - 5.00
$ 10,840
$ 8,800
Pension Obligation Bonds:
2007 - Series A -1
Apr -07
Jun -18
5.06-5.37
12,810
6,310
Total bonded indebtedness
$ 23,650
$ 15,110
45
CI T Y OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 9 — LONG -TERM LIABILITIES (Continued)
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.
Bond Covenants and Other Requirements
The City is in compliance with all the provisions of the bond covenants and the requirements regarding
arbitrage rebates.
Notes Payable
Notes payable is composed 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 %. The loan will be repaid through future HUD entitlements. $ 31230,000
Promissory certificate from the Bank of the West for the City's
lease payments. The loan is payable annually from October 2009
through October 2012 with interest payable semi - annually at
4.05°/x.
1,480, 000
$
4,710,000
The following are future scheduled Annual Debt Service Requirements (in
$ thousands):
Year Ending Bonded Notes Capital
Total Debt
June 30, Indebtedness Payable Leases Total Interest
Service
2015 $ 1,630 $ 676 $ 49 $
2,355 $
987 $
3,342
2016 1,770 710 -
2,480
870
3,350
2017 1,925 744 -
2,669
745
3,414
2018 2,085 781 -
2,866
608
3,474
2019 300 412 -
712
469
1,181
2020 -2024 1,730 1,387 -
3,117
1 ,769
4,886
2025 -2029 2,205 - -
2,205
1,152
3,357
2030 -2034 2,815 - -
2,815
528
3,343
2035 650 - -
650
16
666
Total $ 15,110 $ 4,710 $ 49 $
19,869 $
7,144 $
27,013
46
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 9 - 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, 2014, was $1,157,997. 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 10 - 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. The total capital lease
obligations at June 30, 2014 amounted to $49,000. Lease payments for the fiscal year ended June 30,
2014 amounted to approximately $87,000.
NOTE 11 - FUND BALANCE
Fund Balances:
Nonspendable
Prepaids
Advances to other funds, net of accrued interest
Loans receivable, net of deferred revenue
Restricted for
Housing and community
Future development
Business improvement fees
Air quality improvement
Federal asset forfeiture
State gasoline tax
Proposition A
Proposition C
Street light and landscape
Residential development tax
Integrated waste management
Summer food program
Federal surface transportation program
Assessment district
State asset forfeiture
Local law enforcement block grant
Economic development administration
Traffic congestion relief AB2928
Grants
Park land and public art fees
General plan fees
Housing authority
Measure R
City debt service fund
Pension obligation debt service
Baldwin Park financing authority debt service
Building reserve
Committed to
Economic Development Act revolving loan
10% budget stabilization fund
Assigned to
Loan repayment
Unassigned
Total fund balances
Special Revenue
Housing and
Community Other Total
Development Future Housing Governmental Governmental
General Grant Development Authority Grants Funds Funds
$ 63,610 $
3,600 $ - $ 6,916 $ - $ 6,993
$ 81,119
11,132,847
- - - - -
11,132,847
-
- - - - 89,743
89,743
-
39,238 - - - -
39,238
-
- 10,512,454 - - -
10,512,454
-
- - - - 264,329
264,329
-
- - - - 80,060
80,060
-
- - - - 1,269,494
1,269,494
-
- - - - 3,952,600
3,952,600
-
- - - - 972,079
972,079
-
- - - - 1,286,723
1,286,723
-
- - - - 173,363
173,363
4
4
-
- - - - 281,551
281,551
1
1
-
- - - - 678,276
678,276
-
- - - - 371,841
371,841
-
- - - - 186,915
186,915
-
- - - - 14,552
14,552
-
- - - - 516
516
-
- - - - 186,595
186,595
-
- - - 46,545 -
46,545
-
- - - - 1,018,487
1,018,487
-
- - - - 563,378
563,378
-
- - 781,368 - -
781,368
-
- - - - 2,077,694
2,077,694
-
- - - - 34,294
34,294
-
- - - - 240
240
-
- - - - 1,479,646
1,479,646
-
- - - - 9,495
9,495
2,444,184
- - - - -
2,444,184
606,926
- - - - -
606,926
3,865,040
(101,290)
3,763,750
$ 18,112,607 $
42,838 $ 10,512,454 $ 788,284 $ 46,545 $ 14,897,579
$ 44,400,307
47
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 11 — FUND BALANCE (Continued)
The City's Fund Balance Policy delegates authority to the City Chief Executive Officer to assign amounts,
which are neither restricted nor committed, to be used for specific purposes for annual financial statement
reporting.
When expenditures are incurred for purposes for which both restricted and unrestricted (committed,
assigned, or unassigned) fund balances are available, the City's policy is to first apply restricted fund
balance. When expenditures are incurred for purposes for which committed, assigned, or unassigned
fund balances are available, the City's policy is to first apply committed fund balance, then assigned fund
balance, and finally unassigned fund balance.
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 the self- insurance liability and cash
reserve are adequate to cover any claims not otherwise covered by insurance.
NOTE 13 — RETIREMENT PLANS
Plan Description: The City contributes to the California Public Employees Retirement System (CaIPERS),
an agent multiple - employer public employee defined benefit pension plan (miscellaneous plan) and a cost
sharing plan (safety plan). CaIPERS provides retirement and disability benefits, annual cost -of- living
adjustments, and death benefits to plan members and beneficiaries. CaIPERS 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
CaIPERS' 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 CaIPERS.
Benefits vest after five years of service. General employees who retire at or after age 55 and police
members who retire at or after age 50 with five years of credited service are entitled to retirement
benefits. CaIPERS 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 8% (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 19.604% for non - safety employees and 27.849% for safety employees. The contribution
requirements of plan members and the City are established and may be amended by CaIPERS.
The City's unfunded actual accrued liability is being amortized as a level of percentage of payroll on a
closed basis. All changes in liability due to plan amendments, changes in actuarial assumptions or
changes in actuarial methodology are amortized separately over a 20 -year period.
CaIPERS Plan Amendments: During fiscal year 2002 -03, CaIPERS 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.
48
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 13 — RETIREMENT PLANS (Continued)
In September 2012, the Governor signed a comprehensive pension reform package affecting state and
local government employees, the Public Employees' Pension Reform Act of 2013 (PEPRA). The
legislation implements lower defined - benefit formulas with higher retirement ages for new employees
hired on or after January 1, 2013, and includes provisions to increase current employee contributions.
Key changes to retirement plans affecting the City include:
• New defined - benefit formulas that increase retirement ages for new public employees hired on or
after January 1, 2013.
• For new employees, a cap on pensionable income of $113,700, or $136,440 (for employees not in
Social Security). Annual increases on the cap would be limited to the Consumer Price Index for All
Urban Customers.
• A standard that employees pay at least 50% of normal costs.
• Establishing increases for current City civil service and related excluded employees who are not
contributing at least half of normal costs.
Other provisions reduce the risk of the City incurring additional unfunded liabilities, including prohibiting
retroactive benefits increases, generally prohibiting contribution holidays, and prohibiting the purchase of
non - qualified service credit.
In the long -term, additional employee contributions, limits on pensionable compensation, and higher
retirement ages will reduce the City's unfunded accrued actuarial liability (UAAL) and potentially, the
City's contribution levels in future years.
Annual Pension Cost: The three -year trend information for CalPERS (in $ thousands) is presented below.
Miscellaneous
Fiscal Year Annual Pension
Ended Cost (APC)
6/30/2012 $ 1,389
6/30/2013 1,472
6/30/2014 1,427
Safety
Fiscal Year Annual Pension
Ended Cost (APC)
6/30/2012 $ 3,529
6/30/2013 3,855
6/30/2014 3,677
49
Percentage of Prepaid
APC Contributed Pension Asset
100% $
100%
100%
Percentage of Prepaid
APC Contributed Pension Asset
100% $ 6,827
100% 5,689
100% 4,551
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 13 — RETIREMENT PLANS (Continued)
Miscellaneous CalPERS Plan Assumptions and Methods
The summary of principal assumptions and methods used to determine the annual required contributions is
shown below.
Valuation Date
Actuarial Cost Method
Amortization Method
Average Remaining Period
Asset Valuation Method
Actuarial Assumption
Discount Rate
Projected Salary Increases
Inflation
Payroll Growth
Individual Salary Growth
Safety
Actuarial
Valuation Date
6/30/2011
6/30/2012
6/30/2013
Miscellaneous
Actuarial
Valuation Date
June 30, 2013
Entry Age Normal Cost Method
Level Percentage of Payroll
16 -17 Years as of the Valuation Date
15 Year Smoothed Market
7.5% (net of administrative expenses)
3.30% to 14.2% depending on age, service and type of
employment
2.75%
3.00%
A merit scale varying by duration of employment
coupled with an assumed annual inflation growth of
2.75% and an annual production growth of .25%
Accrued
Actuarial
Unfunded
Annual
UL as a % of
Liabilities
Assets
Liabilities
Funded Ratio
Covered
Payroll
(A)
(RI
(A -B)
(B /A)
(C)
[(A- R) /C)]
$ 10,951,745
$ 9,135,654
$ 1,816,091
83.4% $
949,833
191.20%
11,724,021
9,854,788
1,869,233
84.1%
-
0.00%
83,383,111
64,641,690
18,741,421
77.5%
5,559,610
337.10%
(The schedule of the funding progress is for the entire risk pool)
Accrued
Actuarial
Unfunded
Annual
UL as a % of
Liabilities
Assets
Liabilities
Funded Ratio
Covered
Payroll
(A)
(B)
(A -B)
(B /A)
(C)
[(A- B) /C)]
6/30/2011 $ 56,208 $ 47,497 $ 8,711 74.6% $ 6,977 124.85%
6/30/2012 58,807 40,951 17,856 69.6% 6,725 265.52%
6/30/2013 60,640 45,760 14,880 75.5% 6,199 240.04%
(The schedule of the funding progress is for the entire risk pool)
NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS
Plan Description and Funding Policy
The City provides postretirement health care benefits, as per the requirements of the CalPERS, with
which the City contracts for health care benefits, for employees who retire while employed with the City.
As provided by the Public Employees' Medical and Hospital Care Act (PEMHCA), the City has been
under contract with CaIPERS for medical plan coverage since at least 1999. As a PEMHCA employer,
the City has chosen to satisfy its retiree medical benefit commitment using an equal contribution
approach, where it contributes exactly the same amount for retirees as contributed toward active
employee medical plan coverage.
50
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS (Continued)
Plan Description and Funding Policy (Continued)
The benefit level varies depending upon the bargaining group that represents the employee. Employees
represented by S.E.I.U. 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.
Following is a description of the current retiree benefit plan:
S.E.I.U. employees Nonrepresented
Benefit types provided
Medical only
Duration of benefits
Lifetime
Required service
5 years
Minimum age
50
Dependent coverage
Yes
City contribution
100%
City cap
$618 per month
Medical only
Lifetime
5 years
50
Yes
100%
Minimum MEC allowed per PEMHCA
Eligible participants to the plan at January 1, 2011, the date of the latest actuarial valuation are as follows:
Eligible active employees:
Participating 159
Not currently participating 62
Subtotal 221
Eligible retirees 121
Total 342
51
Cl T Y OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS (Continued)
As of June 30, 2014, the City has not established a trust or equivalent that contains an irrevocable
transfer of assets dedicated to providing benefits to retirees in accordance with the terms of the plan and
that are legally protected from creditors. The City finances these postemployment benefits on a pay -as-
you-go basis. Its share of the annual premiums for these benefits are payable as they become due. The
cost of retiree health care insurance benefits is recognized as expenditures as insurance premiums are
paid. For fiscal year ended June 30, 2014, $684,949 of postemployment benefit expenditures was paid.
Annual OPEB Cost and Net OPEB Obliaation
The following table shows the components of the City's annual Other Post - employment Benefits (OPEB)
cost for the year (based on 30 -year amortization), the amount of benefits and /or insurance premiums
actually paid and the City's Net OPEB obligation as of June 30, 2014:
G"Al•.17,
Annual required contribution (ARC) $ 2,203,234
Interest on net OPEB obligation 223,283
Adjustment to the ARC (252,940)
Annual OPEB cost (expense) 2,173,577
Premium payments including benefit payments (879,738)
Contributions to irrevocable trust
Increase in net OPEB obligation 1,293,839
Net OPEB obligation - beginning of the year 5,582,073
Net OPEB obligation - end of year $ 6,875,912
The ARC is an amount actuarially determined in accordance with the parameters of GASB Statement No.
45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover the
normal cost each year and amortize any unfunded actuarial accrued liabilities (or funding excess) over a
period not to exceed 30 years.
The general fund has been used in the prior years to liquidate the net pension obligation or net OPEB
obligation.
The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net
OPEB obligation for 2014, 2013 and 2012 were:
Fiscal Year
End
6/30/2014
6/30/2013
6/30/2012
Annual OPEB
Cost
> 2,173,577
2,061,214
1,750,729
52
Percentage of
Annual OPEB
Cost Contributed
32%
37%
36%
Net OPEB
Obligation
$ 6,875,912
5,582,073
4,151,146
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS (Continued)
Funded Status and Funding Projects
The funded status of the plan as of June 30, 2014 based on the plan's most recent actuarial valuation
date of January 1, 2013, was:
Actuarial Methods and Assumptions
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. Examples include
assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined
regarding the funded status of the plan and the annual required contributions of the employer are subject
to continual revision as actual results are compared with past expectations and new estimates are made
about the future. The schedule of funding progress, presented in the required supplementary information
section, presents multi -year trend information about whether the actuarial value of plan assets is
increasing or decreasing over time relative to the AAL for the benefits.
53
Amount
Actuarial arras iarl liability (AAI)
$ 29,894,139
Actuarial value of plan assets
-
Unfunded actuarial accrued liability (UAAL)
$ 29,894,139
Covered payroll
$ 10,513,602
UAAL as a percentage of covered payroll
284%
Normal cost
$ 858,540
The normal cost for the plan is the amount that the liabilities are
expected to increase during the year
based on increased eligibility and service. Normal cost is the value
of benefits expected to be earned
during the year, based on certain methods and assumptions.
The Schedule of Funding Progress for OPEi3 is presented below.
As presented based on the Actuarial
Study of Retiree Health Liabilities as of January 1, 2013, the UAAL
ratio to covered payroll has increased
from 216% to 284 %. Since the City has not established a trust, the plan is unfunded therefore the
actuarial value of plan assets remains at zero.
Entry Age
UAAL as
Actuarial Unfunded
Percentage of
Accrued Actuarial UAAL
Funded Covered
Liability Asset (Excess Assets)
Ratio Covered Payroll
(AAL) Value [(A) -(B)]
[(B) /(A)] Payroll [(C) /(E)]
Valuation Date (A) (B) (C)
(D) (E) (F)
January 1, 2009 $ 22,320,143 $ - $ 22,320,143
0% $ 10,932,861 204%
January 1, 2011 23,548,132 - 23,548,132
0% 10,926,010 216%
January 1, 2013 29,894,139 - 29,894,139
0% 10,513,602 284%
Actuarial Methods and Assumptions
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. Examples include
assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined
regarding the funded status of the plan and the annual required contributions of the employer are subject
to continual revision as actual results are compared with past expectations and new estimates are made
about the future. The schedule of funding progress, presented in the required supplementary information
section, presents multi -year trend information about whether the actuarial value of plan assets is
increasing or decreasing over time relative to the AAL for the benefits.
53
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS (Continued)
Actuarial Methods and Assumptions (Continued)
Significant methods and assumptions are as follows:
Actuarial valuation date
Actuarial cost method
Amortization method
Remainina amortization period
Asset valuation method
Actuarial assumptions:
Discount rate
Investment rate of return
Projected salary increases
Inflation rate
Heath care cost trend rates:
Medical — PPO
Medical — HMO
January 1, 2013
Entry Age Normal Cost, level percent of pay
Level percent of pay
27, closed
Market value of assets
($0; plan has not yet been funded)
4.00%
NIA
3.25%
3.00%
See Table Below
See Table Below
Effective
July 1
Premium
Increase
Effective
July 1
Premium
Increase
2014
8.00%
2018
6.00%
2015
7.50%
2019
5.50%
2016
7.00%
2020N
5.00%
2017
6.50%
2021 & later
4.50%
In the January 2013 actuarial valuation, the entry age normal actuarial cost method was used to value
liabilities. Under the entry age normal cost method, an average age at hire and average retirement age
are determined for eligible employees. The actuarial assumptions included (1) a 4% discount rate, (2) a
3.25% annual salary increase and (3) medical plan premiums (cost) rate increase of 8% for year 2014
decreasing by .5% every year until year 2020. The UAAL is being amortized as a level percentage of
projected payroll over 30 years. Amortization of the UAAL has been determined on a level percent of
payroll over a closed 30 -year period established in the fiscal year ended June 30, 2009. The remaining
amortization years used in developing the ARC for the City's fiscal year ending June 30, 2014 was 25
years.
NOTE 15 — DEFERRED COMPENSATION PLAN
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, 2014, the amount held by trustee for
employees was $6,630,266.
54
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
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 three years ended June 30, 2014 were as follows:
Year
Claims and
Ended
Beginning
Changes in
Claims
Ending
Insurance June 30,
Balance
Estimates
Payments
Balance
General liability 2014
$ 827,756
$ 271,370
$ 553,794
$ 545,332
2013
784,775
407,334
364,353
827,756
2012
1,032,403
(148,879)
98,749
784,775
Workers' compensation 2014
6,475,780
1,438,225
852,057
7,061,948
2013
7,273,583
(159,106)
638,697
6,475,780
2012
6,372,899
1,679,297
778,610
7,273,586
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 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. 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.
55
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 17 — RISKS AND UNCERTAINTIES
The City invests in various investment securities, including LAIF which are exposed to various risks such
as interest rate, market, and credit risks. Because of 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,
2014. The actual amount of exposure as of June 30, 2014 is not determinable.
NOTE 18 — GASB PRONOUNCEMENTS
Future GASB Pronouncements
The following GASB Statements will be implemented in future financial statements:
• GASB Statement No. 68, Accounting and Financial Reporting for Pensions — an amendment of
GASB Statement No. 27 (effective for fiscal years beginning after June 15, 2014). This
statement's objective is to improve accounting and financial reporting by state and local
governments for pensions. The City has elected not to early implement Statement No. 68 and
has not determined its effects on the City's financial statements.
• GASB Statement No. 69, Government Combinations and Disposals of Government Operations.
This statement establishes accounting and financial reporting standards related to government
combinations and disposals of government operations. The City has elected not to early
implement Statement No. 69 and has not determined its effects on the City's financial statements.
• GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the
Measurement Date — an amendment of GASB Statement No. 68, was issued in November 2013.
This statement addresses an issue related to the application of the transition provision of GASB
Statement No. 68, Accounting and Financial Reporting for Pensions. The provisions of this
statement are required to be implemented simultaneously with the provisions of GASB Statement
No. 68.
New GASB Pronouncements Implemented in the Financial Statements
The following GASB Statements have been implemented in the current financial statements:
GASB Statement No. 66, Technical Corrections — 2012, an amendment of GASB Statements No.
10 and No. 62. GASB Statement No. 66 resolves conflicting guidance that resulted from the
issuance of two pronouncements, Statements No. 54, Fund Balance Reporting and
Governmental Fund Type Definitions, and No. 62, Codification of Accounting and Financial
Reporting Guidance Contained in Pre - November 30, 1989 FASB and American Institute of
Certified Public Accountants (AICPA) Pronouncements. GASB Statement No. 66 amends
Statement No. 10, Accounting and Financial Reporting for Risk Financing and Related Insurance
Issues, by removing the provisions that limits fund -based reporting of the City's risk financing
activities to the general fund and the internal service fund type. GASB Statement No. 66 also
amends Statement No. 62 by modifying the specific guidance on accounting for (1) operating
lease payments that vary from a straight -line basis, (2) the difference between the initial
investment (purchase price) and the principal amount of a purchased loan or group of loans, and
(3) servicing fees related to mortgage loans that are sold when the stated service fee rate differs
significantly from a current (normal) servicing fee rate. These changes clarify how to apply GASB
Statement No. 13, Accounting for Operating Leases with Scheduled Rate Increases, and result in
guidance that is consistent with the requirements in GASB Statement No. 48, Sales and Pledges
of Receivables and Future Revenues and Intra- Entity Transfers of Assets and Future Revenues.
The implementation of this statement did not change the accounting or affect the City's financial
statements.
56
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 18 — GASB PRONOUNCEMENTS
New GASB Pronouncements Implemented in the Financial Statements (Continued)
• GASB Statement No. 67, Financial Reporting for Pension Plans, an amendment of GASB
Statement No. 25. GASB Statement No. 67's objective is to improve financial reporting by state
and local governmental pension plans. The implementation of this statement did not change the
accounting or affect the City's financial statements.
• GASB Statement No. 70, Accountina and Financial Reporting for Nonexchange Financial
Guarantees. GASB Statement No. 70 is effective for fiscal years beginning after June 15, 2013.
The objective of this statement is to improve accounting and financial reporting by state and local
governments that extend and receive nonexchange financial guarantees. The implementation of
this statement did not change the accounting or affect the City's financial statements.
NOTE 19 — SUCCESSOR AGENCY DISCLOSURES
The accompanying financial statements also include the Private Purpose Trust Fund for the Successor
Agency to the City's former Redevelopment Agency (Successor Agency). The City, as the Successor
Agency, serves in a fiduciary capacity, as custodian for the assets and to wind down the affairs of the
former Redevelopment Agency. Its assets are held in trust for the benefit of the taxing entities within the
former Redevelopment Agency's boundaries and as such, are not available for the use of the City.
Property Held for Resale
The Successor Agency acquired several parcels of land or initiated condemnation proceedings to acquire
land for redevelopment purposes. The carrying amount of land is reported at cost which approximates
fair value.
Long -Term Liabilities
Summary of changes in long -term liabilities during the year ended June 30, 2014, (in $ thousands) follow:
Balance Balance Due
July 1, June 30, Within
2013 Increases Decreases 2014 One Year
Bonded indebtedness $ 20,205 $ - $ 1,290 $ 18,915 $ 1,370
County deferral 18,701 208 - 18,909 -
$ 38,906 $ 208 $ 1,290 $ 37,824 $ 1,370
57
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 19 — SUCCESSOR AGENCY DISCLOSURES (Continued)
Bonded Indebtedness
At June 30, 2014, bonded indebtedness consisted of (in $ thousands):
Total bonded indebtedness
Sources of Debt Service
Final
Date
Amount
Issued
Tax Allocation Bonds:
Rate %
Financina Authority Series A
Jan -90
San Gabriel River Project
May -98
Merged Project
Jun -00
Financing Authority
3.75-5.25
Series 2003
Dec -03
Total bonded indebtedness
Sources of Debt Service
Final
Interest
Amount
Total Debt
Maturity
Rate %
Issued
Outstanding
1 -Aua
6.65 - 775
$ 20,680
$ 31090
1 -Aug
3.75-5.25
11,875
3,830
1 -Sep
4.20-5.75
10,215
8,585
1 -Aug
1.75-5.25
6,265
3,410
2019
1,760
$ 49,035
$ 18,915
Tax allocation bond interest and principal redemptions are to be funded by incremental tax revenues
derived from the redevelopment project areas.
Bond Covenants and Other Requirements
The Riirressor Agency is in compliance with all the provisions of the bond covenants and the
requirements on arbitrage rebate calculations.
Countv Deferral
The Successor Agency and County entered into an agreement whereby the County will defer tax
increment (County Deferral) generated within the project area to meet the Successor Agency's debt
service obligations. Only the County Deferrals for Sierra Vista accrue interest of 2.42 %. The County
Deferrals are to be repaid whenever there is an excess of property tax revenues received by the
Successor Agency in excess of its bonded debt payment requirements. The County Deferrals are
recorded as revenue when received by the Successor Agency. At June 30, 2014, the balance of the
County Deferrals including interest was $18,909,307.
Annual Debt Service Requirements (in $ thousands) are as follow
Year Ending
Bonded
Total Debt
June 30,
Indebtedness
Interest
Service
2015
$ 1,370
$ 1,053
$ 2,423
2016
1,460
972
2,432
2017
1,555
885
2,440
2018
1,655
791
2,446
2019
1,760
689
2,449
2020 -2024
6,295
2,140
8,435
2025 -2029
3,920
719
4,639
2030 -2032
900
53
953
Total
$ 18,915
$ 7,303
$ 26,218
58
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS (Continued)
JUNE 30, 2014
NOTE 20 — CONTRACT COMMITMENT
The City has a variety of agreements with private parties relating to the construction of the Baldwin Park
Transit Center Parking Structure. The financing of such contracts is provided primarily from grants and
various allocations that the City expects to receive from Proposition C and Measure R. There are no
open construction contracts as of June 30, 2014.
Change Total Contract with Paid /Completed Balance to
Project Name Contract Orders Change Orders as of June 30, 2014 Complete
Transit Center Parkina Structure
PCL Construction Services Inc. $ 8,631,300 $ 2,171,512 $ 10,802,812
Watry Design Inc. 595,900 307,272 903,172
Total $ 9,227,200 $ 2,478,784 $ 11,705,984
NOTE 21 — SUBSEQUENT EVENTS
10,802,812
903,172
11 ,705,984 $
The City has evaluated events subsequent to June 30, 2014 to assess the need for potential recognition
or disclosure in the financial statements. Such events were evaluated through December 29, 2014, the
date the financial statements were available to be issued. Based upon this evaluation, it was determined
that no subsequent events occurred that require recognition or additional disclosure in the financial
statements.
NOTE 22 — RESTATEMENT OF BEGINNING NET POSITION AND FUND BALANCE
The accompanying financial statements reflect adjustments that resulted in the restatement of beginning
net position of the Successor Agency Fund and the Governmental Activities. The following schedule
summarizes the effect of the restatement of the beginning net position as of July 1, 2013:
Successor
Agency Fund
Net Position at July 1, 2013 $ (44,740,121)
Accrued Interest (1) (347,026)
Net Position at July 1, 2013, as restated $ (45,087,147)
Housing and
Community
Development
Grant Fund
Fund Balance at July 1, 2013
Accounts Payable (2)
Fund Balance at July 1, 2013, as restated
$ (49,291)
10,924
$ (38,367)
(1) In the fiscal year 2012/13, interest related to the tax allocation bonds was not accrued.
(2) The City wrote off $10,925 during the current fiscal year for amounts related to prepaid
expenses that were booked as a payable during the fiscal year 2005.
59
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES — BUDGET AND ACTUAL
MAJOR GOVERNMENTAL FUNDS
FOR FISCAL YEAR ENDED JUNE 30, 2014
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
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Beginning fund balance
Ending fund balance
General Fund
Budgeted Amounts Variance with
Final Budget
Positive
Original Final Actual (Negative)
$ 21,029,800 $ 21,029,800 $ 20,677,128 $ (352,672)
413,000 413,000 449,534 36,534
1,245,000 1,245,000 1,144,371 (100,629)
195,000 195,000 186,040 (8,960)
259,000 259,000 146,255 (112,745)
1,351,600 1,351,600 1,539,314 187,714
1,045,000 1,045,000 1,095,616 50,616
25,538,400 25,538,400 25,238,258 (300,142)
2,386,348 2,386,348 2,554,970 (168,622)
16,723,551 16,723,551 16,350,337 373,214
236,603 236,603 274,845 (38,242)
978,023 978,023 964,232 13,791
2,923,271 2,923,271 2,924,928 (1,657)
83,800 83,800 86,922 (3,122)
23,331,596 23,331,596 23,156,234 175,362
2,206,804 2,206,804 2,082,024 (124,780)
- - 5,713 5,713
(1,110,243) (1,110,243) (970,668) 139,575
(1,110,243) (1,110,243) (964,955) 145,288
1,096,561 1,096,561 1,117,069 20,508
16, 995, 538 16, 995, 538 16,995, 538 -
$ 18,092,099 $ 18,092,099 $ 18,112,607 $ 20,508
AN
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL (Continued)
MAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Special Revenue
Housing ana community ueveiopment grant
ruture ueveiopment
35,261
Budgeted Amounts
-
Variance with
Budgeted Amounts
Variance with
25,670
25,670
Final Budget
(14,015)
Final Budget
-
-
Positive
35,720
Positive
Original Final
Actual
(Negative)
Original Final Actual
(Negative)
$ - $ -
$ -
$ -
$ - $ - $
2,450,436
- -
4,780
4,780
10,000 10,000 17,027
7,027
4,786,176 4,786,176
1,376,244
(3,409,932)
_ - -
-
- -
154,900
154,900
- - -
-
4,786,176 4,786,176
1,535,924
(3,250,252)
10,000 10,000 17,027
7,027
30,882
30,882
35,261
(4,379)
-
-
-
-
25,670
25,670
39,685
(14,015)
-
-
-
-
35,720
35,720
31,798
3,922
-
-
-
-
3,007,367
3,007,367
556,931
2,450,436
-
-
-
-
42,044
42,044
42,655
(611)
-
-
-
-
1,106,000
1,106,000
241,523
864,477
-
-
-
-
700
700
950
(250)
-
-
-
-
4,248,383
4,248,383
948,803
3,299,580
-
-
-
-
537,793
537,793
587,121
49,328
10,000
10,000
17,027
7,027
(505,920)
(505,920)
(505,916)
4
-
-
-
-
(505,920)
(505,920)
(505,916)
4
-
-
-
-
31,873
31,873
81,205
49,332
10,000
10,000
17,027
7,027
(38,367)
(38,367)
(38,367)
-
10,479,425
10,479,425
10,495,427
16,002
$ (6,494)
$ (6,494)
$ 42,838 $
49,332
$ 10,489,425
$ 10,489,425
$ 10,512,454 $
23,029
61
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL (Continued)
MAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
62
Special Revenue
Housing Authority
Budgeted Amounts
Variance with
Final Budget
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$
$
$
$ -
Licenses and permits
-
Fines, forfeitures and penalties
Use of money and property
-
Intergovernmental
5,167,750
5,167,750
4,728,029
(439,721)
Charges for services
-
-
-
-
Other
88,000
88,000
1,423,139
1,335,139
Total revenues
5,255,750
5,255,750
6,151,168
895,418
Expenditures
Current:
General government
73,771
73,771
63,842
9,929
Public safety
-
-
-
-
Public works
-
-
-
Community development
5,110,984
5,110,984
5,781,442
(670,458)
Recreation services
20
20
-
20
Capital outlay:
Public works
-
-
-
Community development
-
-
-
Total expenditures
5,184,775
5,184,775
5,845,284
(660,509)
Excess (deficiency) of revenues
over (under) expenditures
70,975
70,975
305,884
234,909
Other financing sources (uses)
Transfers in
-
-
-
-
Transfers out
(13,140)
(13,140)
(23,344)
(10,204)
Total other financing sources (uses)
(13,140)
(13,140)
(23,344)
(10,204)
Net change in fund balances
57,835
57,835
282,540
224,705
Beginning fund balance
505,744
505,744
505,744
-
Ending fund balance
$ 563,579
$ 563,579
$ 788,284
$ 224,705
62
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES — BUDGET AND ACTUAL (Continued)
MAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Special Revenue
Grants
Budgeted Amounts
10,302,600
Variance with
(8,594,471)
Final Budget
20,000
20,000
Positive
Original
Final
Actual
(Negative)
Q nnn nnn
W G! V,VVV
x n7n nn
W GI V,CVV
m nn n .n
lD LVV, VVY
d, ir_n enr_
1p 1V.7,' ov
-
-
3,242
3,242
9,820,600
9,820,600
1,356,385
(8,464,215)
192,000
192,000
123,521
(68,479)
20,000
20,000
24,417
4,417
10,302,600
10,302,600
1,708,129
(8,594,471)
20,000
20,000
29,297
(9,297)
753,314
753,314
353,398
399,916
2,106,000
2,106,000
507,906
1,598,094
5,416
5,416
767,832
(762,416)
-
-
505
(505)
7,568,870
7,568,870
518,566
7,050,304
10,453,600
10,453,600
2,177,504
8,276,096
(151,000)
(151,000)
(469,375)
(318,375)
-
-
(5,713)
(5,713)
-
(5,713)
(5,713)
(151,000)
(151,000)
(475,088)
(324,088)
521,633
521,633
521,633
312,104
$ 370,633
$ 370,633 $
46,545
$ (11,984)
63
CITY OF BALDWIN PARK
SCHEDULE OF FUNDING PROGRESS
YEAR ENDED JUNE 30, 2014
Defined Benefit Pension Plan
(California Public Employees' Retirement System)
(in $ thousands)
Safety
(The schedule of the funding progress is for the entire risk pool)
Miscellaneous
Accrued
Actuarial
Unfunded
Annual
UL as a% of
Actuarial
Liabilities
Assets
Liabilities
Funded Ratio
Covered
Payroll
Valuation Date
(A)
(B)
(A -B)
(B /A)
(C)
[(A- B) /C)]
6/30/2011
$ 10,951,745
$ 9,135,654
$ 1,816,091
83.4%
$ 949,833
191.20%
6/30/2012
11,724,021
9,854,788
1 869 233
84.1%
-
0.00
6/30/2013
83,383,111
64,641,690
18,741,421
77.5%
5,559,610
337.10%
(The schedule of the funding progress is for the entire risk pool)
Miscellaneous
Entry Age
UAAL as
Actuarial
Accrued
Actuarial
Unfunded
Percentage of
Annual
UL as a% of
Actuarial
Liabilities
Assets
Liabilities
Funded Ratio
Covered
Payroll
Valuation Date
(A)
(B)
(A -B)
(B /A)
(C)
[(A- B) /C)]
6/30/2011
$ 56,208
$ 47,497
$ 8,711
74.6%
$ 6,977
124.85%
6/30/2012
58,807
40,951
17,856
69.6%
6,725
265.52%
6/30/2013
60,640
45,760
14,880
75.5%
6,199
240.04%
(The schedule of the funding progress is for the entire risk pool)
Postemployment Benefit Plan
64
Entry Age
UAAL as
Actuarial
Unfunded AAL
Percentage of
Accrued Liability
Actuarial Asset (Excess Assets)
Funded Ratio
Covered Payroll
(AAL)
Value [(a) -(b)] (UAAL)
[(b) /(a)]
Covered Payroll
[(a)- (b) /(e)]
Valuation Date
(A)
(B) (C )
(D)
(E)
(F)
January 1, 2009
$ 22,320,143
$ $ 22,320,143
0.00%
$ 10,932,861
204%
January 1, 2011
23,548,132
23,548,132
0.00%
10,926,010
216%
January 1, 2013
29,894,139
29,894,139
0.00%
10,513,602
284%
64
CITY OF BALDWIN PARK, CALIFORNIA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
NOTE 1 — BASIS OF PRESENTATION
Budgets for the General Fund and certain Special Revenue Funds are adopted on a basis consistent with
accounting principles generally accepted in the United States of America. Accordingly, actual revenues
and expenditures are comparable to budgeted amounts.
NOTE 2 — 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 and are appropriated and budgeted again, if necessary. Supplemental
appropriations during the year ended June 30, 2014, 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, 2014, proceeds of taxes did not exceed allowed appropriations.
65
NOTE 3 — EXPENDITURES IN EXCESS OF APPROPRIATIONS
Expenditures for the year ended June 30, 2014, exceeded the appropriation by the following amounts in
the following funds:
Major Funds
General Fund
General Government
$ 168,622
Public Works
38,242
Recreation Services
1,657
Capital Outlay: Community Development
3,122
Housing and Community Development Grant
General Government
4,379
Public Safety
14,015
Recreation Services
611
Capital Outlay: Community Development
250
Housing Authority
Community Development
670,458
Grants
General Government
9,297
Community Development
762,416
Recreation Services
505
Non - major Governmental Funds
Business Improvement Fees
Recreation Services
7,239
Air Quality Improvement
Community Development
30,234
Park Maintenance District
General Government
3,424
Public Works
18,222
Capital Outlay
1,251
State Gasoline Tax
General Government
6,647
Proposition C Fund
Recreation Services
6,277
Street Light and Landscape
General Government
26,351
Public Works
198,354
Integrated Waste Management
General Government
364
Park Land and Public Fees
Public Works
84,265
Storm Drain NPDS
Public Works
24,145
Measure R
Recreation Services
1,170
Pension Obligation
Interest and Fiscal Charges
1,182
Baldwin Park Financing Authority
Interest and Fiscal Charges
3,554
66
�'�ILI MOM vir-ITI 0[o7 1
CITY OF BALDWIN PARK
DESCRIPTION OF NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
The Special Revenue Funds account for the proceeds of specific sources that are legally restricted for
expenditures related to specific purposes. Funds included are:
Business Improvement Fees To account for the Parking and Business Improvement Law (AB-
1693) revenue. The revenue is collected through a Citywide
Business Improvement District and used by the Chamber of
Commerce, under agreement with the City, to promote local
business activities.
Air Quality Improvement To account for monies received from the South Coast Air Quality
Management District. These monies are to be used for programs
that reduce air pollution from motor vehicles.
Federal Asset Forfeiture Fund To account for monies received from Federal agencies in Asset
Forfeiture cases. These monies are restricted solely for law
enforcement purposes.
Park Maintenance District
To account for revenues received from a City -wide Park
Maintenance Assessment District. The District is responsible for
landscaping, tree trimming, irrigation, and maintenance of parks
within the City.
State Gasoline Tax Fund
To account for the City's share of tax revenues collected by the
State on the sale of fuel for motor vehicles. The use of these
funds is restricted to the construction, improvement, or
maintenance of public streets.
Bicycle and Pedestrian Safety
To account for revenues received from the State under the
Transportation Development Act. Their use is restricted to the
construction of bicycle and pedestrian facilities.
Proposition 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.
Proposition C Fund
To account for the City's share of a sales tax increase approved by
Los Angeles County voters in 1990 to fund transportation projects.
Economic Development Act Revolving
To account for the activity of several revolving business loan
Loan Fund
programs established with grant revenues made available through
the Federal Economic Development Act.
Street Light and Landscape Fund To account for revenues received from a citywide Landscape
Maintenance District. The District is responsible for the
maintenance of streetlights and the landscaping of median islands,
parkways, street trees, and City parks.
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 Fund To account for revenues received from AB939 fees. These 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.
67
CITY OF BALDWIN PARR
DESCRIPTION OF NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS (Continued)
Proposition A Parks Fund To account for monies received from the County of Los Angeles 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 Service To account for monies received from the State allocated by AB3229
Fund of 1996 for the Citizen Option for Public Safety (COPS) Program.
State Asset Forfeiture Fund
Local Law Enforcement Block Grant
Fund
Economic Development Administration
Grant
To account for monies received from State agencies in Asset
Forfeiture cases. These monies are restricted solely for law
enforcement purposes.
To account for monies received from the Federal government to be
used for basic law enforcement purposes.
To account for monies received from the Economic Development
Administration to improve designated public right -of -ways.
Traffic Congestion Relief This fund was created to monitor the use of funds provided by the
AB 2928 State of California for street and highway pavement maintenance,
rehabilitation and reconstruction of necessary associated facilities
such as drainage and traffic control devices.
Parkland (Quimby) May only be solely utilized for the acquisition of new and
rehabilitation of existing community park and recreational facilities.
Storm Drain NPDS These are developer fees to be used for storm drain protection,
master planning updates and system upgrade.
CaIHOME Grant This fund is used to account for revenues and expenditures for
grants restricted for residential rehabilitation program.
General Plan/Technology May be utilized toward activities that support and implement the
goals and policies contained within the General Plan (i.e. Housing
Element updates and Zoning Code changes). The technology
portion of this fee shall only be utilized toward the purchase and on-
going maintenance of an electronic permitting system for primary
use by Building, Planning, Code Enforcement and Public Works.
Measure R These are similar to local return type funds to be used for traffic
relief and transportation upgrades citywide over the next 30 years.
These funds may be for projects such as pothole repairs, major
street resurfacing, left -turn signals, bikeways, pedestrian
improvements, streetscapes, traffic signal synchronization, local
transit services and programs.
CITY OF BALDWIN PARK
DESCRIPTION OF NONMAJOR GOVERNMENTAL FUNDS
DEBT SERVICE FUNDS
Debt Service Funds are 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.
Baldwin Park Financing Authority Debt This fund accounts for the receipt of revenues and payment of
Service Fund debt incurred for the City's projects.
CAPITAL PROJECTS FUND
Capital Projects Fund is used to account for financial resources to be used for the acquisition or
construction of major capital facilities.
Building Reserve This fund is used to account for the receipt of resources for the
2004 Community Center Lease Revenue Bonds.
.•
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
70
Special
Debt Service
Capital Projects
Revenue
Funds
Funds
Fund
Totals
Assets
Pooled cash and investments
$
13,945,174
$ 34,284
$
9,547
$
13,989,005
Cash with fiscal agent
-
1,693,184
-
1,693,184
Intergovernmental receivables
183,214
-
-
183,214
Loans receivable
89,743
-
-
89,743
Other receivables, net
28,761
19
3
28,783
Due from other funds
6,993
-
-
6,993
Prepaids
-
-
-
-
Total assets
$
14,253,885
$ 1,727,487
$
9,550
$
15,990,922
Liabilities and fund balances
Liabilities
Accounts payable
$
339,183
$ -
$
55
$
339,238
Accrued liabilities
42,583
-
-
42,583
Deposits and others
277,099
-
-
277,099
Due to other funds
131,373
213,307
-
344,680
Deferred revenue
89,743
-
-
89,743
Total liabilities
879,981
213,307
55
1,093,343
Fund balances
Nonspendable
Loans receivable
89,743
-
-
89,743
Prepaid items
6,993
-
-
6,993
Restricted
Special revenue funds
13,378,458
-
-
13,378,458
Debt services funds
-
1,514,180
-
1,514,180
Capital projects funds
-
-
9,495
9,495
Unrestricted
Unassigned
(101,290)
-
-
(101,290)
Total fund balances
13,373,904
1,514,180
9,495
14,897,579
Total liabilities and fund balances
$
14,253,885
$ 1,727,487
$
9,550
$
15,990,922
70
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Revenues
Taxes
Licenses
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
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances before special item
Extraordinary item
Net change in fund balances
Beginning fund balances
Ending fund balances
Special Debt Service Capital Projects
$ 2,502,394
$ - $
-
$ 2,502,394
30,629
-
-
30,629
184,397
-
-
184,397
21,088
380
16
21,484
6,287,864
-
-
6,287,864
430,657
-
430,657
3,885
1,655,550
-
1,659,435
9,460, 914
1,655,930
16
11,116, 860
261,610
-
-
261,610
388,113
-
-
388,113
5,470,245
-
-
5,470,245
2,368,456
-
-
2,368,456
776,795
-
-
776,795
405,473
-
-
405,473
-
2,145,000
-
2,145,000
-
1,098,642
-
1,098,642
9,670,692
3,243,642
-
12,914,334
(209,778)
(1,587,712)
16
(1,797,474)
292,588
1,585,575
-
1,878,163
(401,579)
-
-
(401,579)
(108,991)
1,585,575
-
1,476,584
(318,769)
(2,137)
16
(320,890)
(318,769)
(2,137)
16
(320,890)
13,692,673
1,516,317
9,479
15,218,469
$ 13,373,904
$ 1,514,180 $
9,495
$ 14,897,579
71
rage age int en ntionally left blank.).
1. . I- intt
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
Assets
Pooled cash and investments
Intergovernmental receivables
Loans receivable
Other receivables, net
Prepaids
Total assets
Liabilities and fund balances
Liabilities
Accounts payable
Accrued liabilities
Deposits and others
Due to other funds
Unearned revenue
Total liabilities
Fund balances
Nonspendable
Loans receivable
Prepaid items
Restricted
Special revenue funds
Committed
Unrestricted
Unassigned
Total fund balances
Total liabilities and fund balances
Business
Improvement
Fees
$ 264,251 $
78
$ 264,329 $
264,329
264,329
Park
Air Quality Federal Asset Maintenance
Improvement Forfeiture District
55,491 $ 1,256,345 $ 6,343
24,586 - 9,679
12 21,649 -
- 6,993
29 $
29
80,060
80,060
8,500 $
8,500
6,993
1,269,494
1,276,487
$ 264,329 $ 80,089 $ 1,284,987 $
72
13,057
2,965
16,022
16,022
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
73
Economic
Bicycle and
Development
State Gasoline
Pedestrian
Proposition A
Proposition C
Act Revolving
Street
Light and
Tax
Safety
Fund
Fund
Loan
Landscape
$ 3,973,325
$
-
$ 1,076,088
$
1,292,685
$ -
$
217,273
-
-
120
-
-
39,061
1,109
3
338
414
-
3,748
$ 3,974,434
$
3
$ 1,076,546
$
1,293,099
$ -
$
260,082
$ 12,046
$
-
$ 101,347
$
2,339
$ -
$
74,622
9,788
-
3,120
4,037
-
12,097
-
54,960
-
-
-
-
21,834
54,Z,
104,4V'
63, 37 V
-
86,719
3,952,600
-
972,079
1,286,723
-
173,363
-
(54,957)
-
-
-
-
3,952,600
(54,957)
972,079
1,286,723
-
173,363
$ 3,974,434
$
3
$ 1,076,546
$
1,293,099
$ -
$
260,082
73
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
Assets
Pooled cash and investments
Intergovernmental receivables
Loans receivable
Other receivables, net
Prepaids
Total assets
Liabilities and fund balances
Liabilities
Accounts payable
Accrued liabilities
Deposits and others
Due to other funds
Unearned revenue
Total liabilities
Fund balances
Nonspendable
Loans receivable
Prepaid items
Restricted
Special revenue funds
Committed
Unrestricted
Unassigned
Total fund balances
Total liabilities and fund balances
Residential
Integrated
Development
Waste
Summer Food
Tax
Management
Program
$ 4
$ 567,173
$
3,555
-
18,150
24,308
-
122
-
$ 4
$ 585,445
$
27,863
$ -
$ 22,312
$
24,908
-
4,483
2,954
-
277,099
-
-
303,894
27,862
4
281,551
1
4
281,551
1
$ 4
$ 585,445
$
27,863
74
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
Federal Surface
Local Law
Transportation
Proposition A
Assessment
State Asset
Enforcement
Program
Parks
District
Forfeiture
Block Grant
$ 678,072
$ -
$ 371,729
$
187,076
$ 14,548
-
67,310
-
-
-
204
-
112
(161)
4
$ 678,276
$ 67,310
$ 371,841
$
186,915
$ 14,552
-
882
-
-
-
-
66,428
-
-
-
-
677310
-
-
-
678,276
-
371,841
186,915
14,552
678,276
-
371,841
186,915
14,552
$ 678,276
$ 67,310
$ 371,841
$
186,915
$ 14,552
75
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
Total assets
Liabilities and fund balances
Liabilities
Accounts payable
Accrued liabilities
Deposits and others
Due to other funds
Unearned revenue
Total liabilities
Fund balances
Nonspendable
Loans receivable
Prepaid items
Restricted
Special revenue funds
Committed
Unrestricted
Unassigned
Total fund balances
Total liabilities and fund balances
$ 516 $ 245,753 $ 1,032,707 $ _
$ - $ 59,158 $ 14,220 $ 1,594
- - - 9,985
- 59,158 14,220 11,579
516 186,595 1,018,487 -
- - - (11,579)
516 186,595 1,018,487 (11,579)
$ 516 $ 245,753 $ 1,032,707 $ -
76
Economic
Development
Traffic
Park Land
Administration
Congestion
and Public Storm Drain
Grant
Relief
Art Fees NPDS
Assets
Pooled cash and investments
$ 516
$ 245,697
$ 1,032,384 $ -
Intergovernmental receivables
-
-
- -
Loans receivable
-
-
- -
Other receivables, net
-
56
323 -
Prepaids
-
-
- -
Total assets
Liabilities and fund balances
Liabilities
Accounts payable
Accrued liabilities
Deposits and others
Due to other funds
Unearned revenue
Total liabilities
Fund balances
Nonspendable
Loans receivable
Prepaid items
Restricted
Special revenue funds
Committed
Unrestricted
Unassigned
Total fund balances
Total liabilities and fund balances
$ 516 $ 245,753 $ 1,032,707 $ _
$ - $ 59,158 $ 14,220 $ 1,594
- - - 9,985
- 59,158 14,220 11,579
516 186,595 1,018,487 -
- - - (11,579)
516 186,595 1,018,487 (11,579)
$ 516 $ 245,753 $ 1,032,707 $ -
76
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2014
CaIHOME
General Plan
Grant
Fees
Measure R
Totals
$ 54,977
$ 563,332
$ 2,084,310
$ 13,945,174
-
-
-
183,214
89,743
-
-
89,743
12
164
574
28,761
-
-
-
6,993
$ 144,732
$ 563,496
$ 2,084,884
$ 14,253,885
$ -
$ -
$ 5,051
$ 339,183
118
2,139
42,583
-
-
-
277,099
-
-
-
131,373
89,743
-
-
89,743
89,743
118
7,190
879,981
89,743 - - 89,743
- - - 6,993
563,378 2,077,694 13,378,458
(34,754) - - (101,290)
54,989 563,378 2,077,694 13,373,904
$ 144,732 $ 563,496 $ 2,084,884 $ 14,253,885
tr1
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Expenditures
General government
Business
-
-
Park
Public safety
Improvement
Air Quality
Federal Asset
Maintenance
Public works
Fees
Improvement
Forfeiture
District
Revenues
-
670,348
-
-
Taxes
$ 75,288
$ -
$ -
$ 682,262
Licenses and permits
-
-
-
-
Fines, forfeitures and penalties
-
-
184,397
-
Use of money and property
382
435
2,221
-
Intergovernmental
-
94,632
-
-
Charges for services
-
-
-
-
Other
-
-
-
-
Total revenues
75,670
95,067
186,618
682,262
Expenditures
General government
9,763
-
-
16,664
Public safety
-
-
385,962
-
Public works
-
-
-
328,135
Community development
-
670,348
-
-
Recreation services
19,239
-
-
467,733
Capital outlay
-
-
-
10,751
Total expenditures
29,002
670,348
385,962
823,283
Excess (deficiency) of revenues
over (under) expenditures
46,668
(575,281)
(199,344)
(141,021)
Other financing sources (uses)
Transfers in
-
-
-
143,023
Transfers out
-
-
-
-
Total other financing sources (uses)
-
-
-
143,023
Change in fund balances
46,668
(575,281)
(199,344)
2,002
Beginning fund balances
217,661
655,341
1,475,831
(2,002)
Ending fund balances
$ 264,329 $
80,060
$ 1,276,487 $
-
78
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
79
Economic
Bicycle and
Development
State Gasoline
Pedestrian
Proposition A
Proposition C
Act Revolving
Street Light and
Tax
Safety
Fund
Fund
Loan
Landscape
$ -
$ -
$ -
$ -
$ -
$ 1,744,844
-
-
30,629
-
-
-
4,892
48
1,701
1,784
531
483
2,447,159
44,836
1,428,630
1,077,550
-
-
-
-
-
-
352
3,533
2,452,051
44,884
1,460,960
1,079,334
883
1,748,860
29,737
-
-
108,878
-
79,243
793,416
193,075
1,180,547
284,439
-
1,995,302
-
-
-
-
1,687,477
-
4,707
-
100,565
21,866
-
43,230
-
-
-
394,722
-
-
827,860
193,075
1,281,112
809,905
1,687,477
2,117,775
1,624,191
(148,191)
179,848
269,429
(1,686,594)
(368,915)
(401,579)
-
-
-
-
-
(401,579)
-
-
-
-
-
1,222,612
(148,191)
179,848
269,429
(1,686,594)
(368,915)
2,729,988
93,234
792,231
1,017,294
1,686,594
542,278
$ 3,952,600
$ (54,957)
$ 972,079
$ 1,286,723
$ -
$ 173,363
79
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
all
Residential Integrated
Development Waste
Summer Food
Tax Management
Program
Revenues
Taxes
$ - $ -
$ -
Licenses and permits
- -
Fines, forfeitures and penalties
-
Use of money and property
- 962
-
Intergovernmental
- 231,965
89,251
Charges for services
- 19,250
-
Other
- -
-
Total revenues
- 252,177
89,251
Expenditures
General government
- 8,844
-
Public safety
- -
-
Public works
- 344,575
-
Community development
- -
-
Recreation services
- -
114,285
Capital outlay
- -
-
Total expenditures
- 353,419
114,285
Excess (deficiency) of revenues
over (over) expenditures
- (101,242)
(25,034)
Other financing sources (uses)
Transfers in
- -
23,905
Transfers out
- -
-
Total other financing sources (uses)
- -
23,905
Change in fund balances
- (101,242)
(1,129)
Beginning fund balances
4 382,793
1,130
Ending fund balances
$ 4 $ 281,551
$ 1
all
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Federal Surface
Local Law
Transportation
Proposition A
Assessment
State Asset
Enforcement
Program
Parks
District
Forfeiture
Block Grant
1,016
-
589
288
22
-
-
11,660
12,864
-
1,016
-
12,249
13,152
22
-
-
-
2,151
-
-
62,026
-
-
-
-
62,026
-
2,151
-
1,016
(62,026)
12,249
11,001
22
-
125,660
-
-
-
-
125,660
-
-
-
1,016
63,634
12,249
11,001
22
677,260
(63,634)
359,592
175,914
14,530
$ 678,276
$ -
$ 371,841
$ 186,915
$ 14,552
81
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Economic
Development Traffic Park Land
Administration Congestion and Public Storm Drain
Revenues
Taxes $ - $ $ $
Licenses and permits -
Fines, "Or feitures and penalties - - - Use of money and property 1 272 1,571 37
Intergovernmental - - - -
Charges for services - 11,363 230,756 53,827
Other - - - -
Total revenues 1 11,635 232,327 53,864
Expenditures
General government
Public safety
Public works
Community development
Recreation services
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Change in fund balances
Beginning fund balances
Ending fund balances
84,265 72,140
- - 84,265 72,140
1 11,635 148,062 (18,276)
1 11,635 148,062 (18,276)
515 174,960 870,425 6,697
$ 516 $ 186,595 $ 1,018,487 $ (11,579)
82
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
General Plan
$ $ $ $ 2,502,394
30,629
84,397
22 1,163 2,668 21,088
47,548 - 801,769 6,287,864
- 115,461 - 430,657
- 3,885
47,570 116,624 804,437 9,460,914
8,481 261,610
- 388,113
- 132,325 5,470,245
10,631 - 2,368,456
- 5,170 776,795
- 405,473
10,631 145,976 9,670,692
47,570 105,993 658,461 (209,778)
292,588
(401,579)
- - (108,991)
47,570 105,993 658,461 (318,769)
7,419 457,385 1,419,233 13,692,673
$ 54,989 $ 563,378 $ 2,077,694 $ 13,373,904
83
CITY OF BALDWIN PARK
COMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
JUNE 30, 2014
84
Baldwin Park
Pension
Financing
Obligation
City
Authority
Totals
Assets
Pooled cash and investments
$
-
$
34,284
$ -
$
34,284
Cash with fiscal agent
240
-
1,692,944
1,693,184
Other receivables, net
-
10
9
19
Total assets
$
240
$
34,294
$ 1,692,953
$
1,727,487
Liabilities and fund balances
Liabilities
Due to other funds
$
-
$
-
$ 213,307
$
213,307
Total liabilities
-
-
213,307
213,307
Fund balances
Restricted
Debt service funds
240
34,294
1,479,646
1,514,180
Total fund balances
240
34,294
1,479,646
1,514,180
Total liabilities and fund balances
$
240
$
34,294
$ 1,692,953
$
1,727,487
84
CITY OF BALDWIN PART{
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Revenues
Use of money and property
Other
Total revenues
Expenditures
Debt service
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Transfers in
Transfers out
Total other financing sources (uses)
Change in fund balances
Beginning fund balances
Ending fund balances
85
Baldwin Park
Pension
Financing
Obligation
City
Authority
Totals
$ 129 $
56
$ 195
$ 380
1,655,550
-
-
1,655,550
1,655,679
56
195
1,655,930
1,250,000
310,000
585,000
2,145,000
405,672
195,916
497,054
1,098,642
1,655,672
505,916
1,082,054
3,243,642
7
(505,860)
(1,081,859)
(1,587,712)
-
505,916
1,079,659
1,585,575
-
505,916
1,079,659
1,585,575
7
56
(2,200)
(2,137)
233
34,238
1,481,846
1,516,317
$ 240 $
34,294
$ 1,479,646
$ 1,514,180
85
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
:.
Business Improvement Fees
Variance with
Final Budget -
Budgeted
Amounts
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$ 60,200
$ 60,200
$ 75,288
$ 15,088
Licenses and permits
-
-
-
-
Fines, forfeitures and penalties
-
-
-
-
Use of money and property
400
400
382
(18)
Intergovernmental
-
-
-
-
Charges for services
-
-
-
-
Other
-
-
-
-
Total revenues
60,600
60,600
75,670
15,070
Expenditures
General government
10,000
10,000
9,763
237
Public safety
-
-
-
-
Public works
-
-
-
-
Community development
-
-
-
-
Recreation services
12,000
12,000
19,239
(7,239)
Capital outlay
-
-
-
-
Debt service
-
-
-
-
Total expenditures
22,000
22,000
29,002
(7,002)
Excess (deficiency) of revenues
over (under) expenditures
38,600
38,600
46,668
8,068
Other financing sources (uses)
Capital leases
-
-
-
-
Transfers in
-
-
-
-
Transfers out
-
-
-
-
Total other financing sources (uses)
-
-
-
-
Net change in fund balances
38,600
38,600
46,668
8,068
Beginning fund balances
217,661
217,661
217,661
-
Ending fund balances
$ 256,261
$ 256,261
$ 264,329
$ 8,068
:.
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE —
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Air Quality Improvement
87
Variance with
Final Budget -
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
1,OOC
1,000
435
(565)
96,900
96,900
94,632
(2,268)
97,900
97,900
95,067
(2,833)
45,000
45,000
-
45,000
640,114
64C,114
670,348
(30,234)
685,114
685,114
670,348
14,766
(587,214)
(587,214)
(575,281)
11,933
(587,214)
(587,214)
(575,281)
11,933
655,341
655,341
655,341
-
$ 68,127 $
68,127
$ 80,060
$ 11,933
87
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
::
Federal Asset Forfeiture
Variance with
Final Budget -
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$ $
$
$
Licenses and permits
Fines, forfeitures and penalties
300,000
300,000
184,397
(115,603)
Use of money and property
6,000
6,000
2,221
(3,779)
Intergovernmental
-
-
-
Charges for services
-
Other
-
-
-
Total revenues
306,000
306,000
186,618
(119,382)
Expenditures
General government
-
-
-
-
Public safety
480,250
480,250
385,962
94,288
Public works
-
-
-
-
Community development
Recreation services
-
Capital outlay
-
Debt service
-
-
-
-
Total expenditures
480,250
480,250
385,962
94,288
Excess (deficiency) of revenues
over (under) expenditures
(174,250)
(174,250)
(199,344)
(25,094)
Other financing sources (uses)
Capital leases
-
Transfers in
-
Transfers out
Total other financing sources (uses)
Net change in fund balances
(174,250)
(174,250)
(199,344)
(25,094)
Beginning fund balances
1,475,831
1,475,831
1,475,831
Ending fund balances
$ 1,301,581 $
1,301,581
$ 1,276,487
$ (25,094)
::
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
99
Park Maintenance District
State Gasoline Tax
Variance with
Variance with
Final Budget-
Final Budget -
Budgeted
Amounts
Positive
Budgeted
Amounts
Positive
Original
Final
Actual
(Negative)
Original
Final
Actual
(Negative)
$ 674,000
$ 674,000
$ 682,262
$ 8,262
$
$
$ -
$
5,000
5,000
4,892
(108)
1,934,084
1,934,084
2,447,159
513,075
674,000
674,000
682,262
8,262
1,939,084
1,939,084
2,452,051
512,967
13,240
13,240
16,664
(3,424)
23,090
23,090
29,737
(6,647)
309,913
309,913
328,135
(18,222)
2,307,488
2,307,488
793,416
1,514,072
476,500
476,500
467,733
8,767
5,054
5,054
4,707
347
9,500
9,500
10,751
(1,251)
-
-
-
-
809,153
809,153
823,283
(14,130)
2,335,632
2,335,632
827,860
1,507,772
(135,153)
(135,153)
(141,021)
(5,868)
(396,548)
(396,548)
1,624,191
(994,805)
143,066
143,066
143,023
$ (43)
-
-
-
-
-
(401,720)
(401,720)
(401,579)
(141)
143,066
143,066
143,023
(43)
(401,720)
(401,720)
(401,579)
(141)
7,913
7,913
2,002
(5,911)
(798,268)
(798,268)
1,222,612
(994,946)
(2,002)
(2,002)
(2,002)
2,729,988
2,729,988
2,729,988
$ 5,911
$ 5,911
$ -
$ (5,911)
$ 1,931,720
$ 1,931,720
$ 3,952,600
$ (994,946)
99
CITY OF BALDWIN PARE:
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Bicycle and Pedestrian Safety
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative)
Revenues
Taxes $ $ $ $
Licenses and permits
Fines, forfeitures and penalties
Use of money and property 48 48
Intergovernmental 200,000 200,000 44,836 (155,164)
Charges for services - - - -
Other
Total revenues
200,000
200,000
44,884
(155,116)
Expenditures
General government
-
-
-
Public safety
-
-
-
-
Public works
280,000
280,000
193,075
86,925
Community development
-
-
-
-
Recreation services
-
Capital outlay
-
Debt service
-
-
-
-
Total expenditures
280,000
280,000
193,075
86,925
Excess (deficiency) of revenues
over(under)expenditures
(80,000)
(80,000)
(148,191)
(68,191)
Other financing sources (uses)
Capital leases
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
(80,000)
(80,000)
(148,191)
(68,191)
Beginning fund balances
93,234
93,234
93,234
Ending fund balances
$ 13,234 $
13,234 $
(54,957) $
(68,191)
M
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
RE
Proposition A Fund
Proposition C Fund
Variance with
Variance with
Final Budget -
Final Budget -
Budgeted
Amounts
Positive
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
Original
Final
Actual
(Negative)
44,000
44,000
30,629
(13,371)
700
700
1,701
1,001
6,000
6,000
1,784
(4,216)
1,191,700
1,191,700
1,428,630
236,930
1,012,285
1,012,285
1,077,550
65,265
1,236,400
1,236,400
1,460,960
224,560
1,018,285
1,018,285
1,079,334
61,049
-
-
-
-
115,425
115,425
108,878
6,547
1,344,340
1,344,340
1,180,547
163,793
677,569
677,569
284,439
393,130
112,032
112,032
100,565
11,467
15,589
15,589
21,866
(6,277)
-
-
-
-
1,200,000
1,200,000
394,722
805,278
1,456,372
1,456,372
1,281,1 12
175,260
2,008,583
2,008,583
809,905
1,198,678
(219,972)
(219,972)
179,848
399,820
(990,298)
(990,298)
269,429
1,259,727
1,259,727
(990,298)
269,429
(219,972)
179,848
399,820
(990,298)
(219,972)
792,231
792,231
792,231
-
1,017,294
1,017,294
1,017,294
$ 572,259
$ 572,259
$ 972,079
$ 399,820
$ 26,996 $
26,996
$ 1,286,723
$ 1,259,727
RE
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
92
Economic Development Act Revolving Loan
Variance with
Final Budget -
Budgeted
Amounts
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$
$
$
$
Licenses and permits
Fines, forfeitures and penalties
1,500
1,500
-
(1,500)
Use of money and property
6,500
6,500
531
(5,969)
Intergovernmental
-
-
-
Charges for services
-
-
-
Other
19,000
19,000
352
(18,648)
Total revenues
27,000
27,000
883
(26,117)
Expenditures
General government
-
-
-
Public safety
Public works
-
-
-
Community development
166,462
166,462
1,687,477
(1,521,015)
Recreation services
-
-
-
Capital outlay
Debt service
-
-
-
Total expenditures
166,462
166,462
1,687,477
(1,521,015)
Excess (deficiency) of revenues
over(under)expenditures
(139,462)
(139,462)
(1,686,594)
(1,547,132)
Other financing sources (uses)
Capital leases
Transfers in
Transfers out
Total other financing sources (uses)
-
Net change in fund balances
(139,462)
(139,462)
(1,686,594)
(1,547,132)
Beginning fund balances
1,686,594
1,686,594
1,686,594
Ending fund balances
$ 1,547,132
$ 1,547,132
$ -
$ (1,547,132)
92
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
(117,833) (117,833) (368,915) (251,082) - - -
542,278 542,278 542,278 4 4 4
$ 424,445 $ 424,445 $ 173,363 $ (251,082) $ 4 $ 4 $ 4 $
Street Light and Landscape
Residential Development Tax
Variance with
Variance with
Final Budget -
Final Budget -
Budgeted
Amounts
Positive Budgeted Amounts
Positive
Original
Final
Actual
(Negative) Original Final Actual
(Negative)
$ 1,777,787
$ 1,777,787
$ 1,744,844
$ (32,943) $
400
400
483
83 -
-
3,533
3,533 -
1,778,187
1,778,187
1,748,860
(29,327) -
52,892
52,892
79,243
(26,351)
1,796,768
1,796,768
1,995,302
(198,534) -
46,360
46,360
43,230
3,130
1,896,020
1,896,020
2,117,775
(221,755)
(117,833)
(117,833)
(368,915)
(251,082) -
(117,833) (117,833) (368,915) (251,082) - - -
542,278 542,278 542,278 4 4 4
$ 424,445 $ 424,445 $ 173,363 $ (251,082) $ 4 $ 4 $ 4 $
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Expenditures
Integrated Waste Management
General government
8,480
8,480
Variance with
(364)
Public safety
-
-
Final Budget -
-
Budgeted Amounts
393,654
Positive
344,575
Original
Final
Actual
(Negative)
Revenues
-
Recreation services
Taxes
$
$
$ -
$ -
Licenses and permits
-
Debt service
-
Fines, forfeitures and penalties
-
Total expenditures
402,134
402,134
Use of money and property
1,100
1,100
962
(138)
Intergovernmental
341,000
341,000
231,965
(109,035)
Charges for services
7,600
7,600
19,250
11,650
Other
-
-
-
-
Total revenues
349,700
349,700
252,177
(97,523)
Expenditures
General government
8,480
8,480
8,844
(364)
Public safety
-
-
-
-
Public works
393,654
393,654
344,575
49,079
Community development
-
-
-
-
Recreation services
-
Capital outlay
-
Debt service
-
-
-
Total expenditures
402,134
402,134
353,419
U
Y " °' °,/ IJ F
Excess (deficiency) of revenues
over (under) expenditures
(52,434)
(52,434)
(101,242)
(48,808)
Other financing sources (uses)
Capital leases
Transfers in
Transfers out
Total other financing sources (uses)
-
Net change in fund balances
(52,434)
(52,434)
(101,242)
(48,808)
Beginning fund balances
382,793
382,793
382,793
-
Ending fund balances
$ 330,359 $
330,359 $
281,551 $
(48,808)
94
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Summer Food Program
Federal Surface Transportation Program
Variance with
Variance with
Final Budget -
Final Budget -
Budgeted Amounts
Positive
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
Original
Final
Actual
(Negative)
-
-
-
1,200
1,200
1,016
(184)
168,000
168,000
89,251
(78,749)
-
-
-
-
168,000
168,000
89,251
(78,749)
1,200
1,200
1,016
(184)
678,000
678,000
-
678,000
199,825
199,825
114,285
85,540
-
199,825
199,825
114,285
85,540
678,000
678,000
-
678,000
(31,825)
(31,825)
(25,034)
6,791
(676,800)
(676,800)
1,016
677,816
32,166
32,166
23,905
(8,261)
-
32,166
32,166
23,905
(8,261)
-
-
341
341
(1,129)
(1,470)
(676,800)
(676,800)
1,016
677,816
1,130
1,130
1,130
677,260
677,260
677,260
-
$ 1,471 $
1,471
$ 1
$ (1,470)
$ 460
$ 460
$ 678,276
$ 677,816
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Proposition A Parks
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative)
Revenues
Taxes $ $ $ $
Licenses and permits -
Fines, forfeitures and penalties
Use of money and property 60 60 (60)
Intergovernmental 64,300 64,300 (64,300)
Charges for services - - -
Other -
Total revenues
64,360
64,360
(64,360)
Expenditures
General government
-
-
Public safety
-
-
-
-
Public works
64,800
64,800
62,026
2,774
Community development
-
-
-
-
Recreation services
-
Capital outlay
-
Debt service
-
-
-
-
Total expenditures
64,800
64,800
62,026
2,774
Excess (deficiency) of revenues
over (under) expenditures
(440)
(440)
(62,026)
(61,586)
Other financing sources (uses)
Capital leases
-
-
-
-
Transfers in
431
431
125,660
125,229
Transfers out
-
-
-
-
Total other financing sources (uses)
431
431
125,660
125,229
Net change in fund balances
(9)
(9)
63,634
(186,815)
Beginning fund balances
(63,634)
(63,634)
(63,634)
Ending fund balances $
(63,643) $
(63,643) $
- $
(186,815)
ti•
97
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Assessment District State Asset
Forfeiture
Variance with
Variance with
Final Budget -
Final Budget -
Budgeted Amounts
Positive Budgeted Amounts
Positive
Original
Final
Actual (Negative) Original Final
Actual
(Negative)
800
800
589 (211) 600 600
288
(312)
11,630
11,630
11,660 30 3,000 3,000
12,864
9,864
12,430
12,430
12,249 (181) 3,600 3,600
13,152
9,552
10,000 10,000
2,151
7,849
- - 10,000 10,000
2,151
7,849
-
12,430
12,430
12,249 (181) (6,400) (6,400)
11,001
17,401
12,249 (181) (6,400) (6,400)
12,430
12,430
17,401
11,001
359,592
359,592
359,592 - 175,914 175,914
175,914
-
$ 372,022
$ 372,022
$ 371,841 $ (181) $ 169,514 $ 169,514
$ 186,915
$ 17,401
97
CITY OF BALDWIN PART(
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
W.
Local Law Enforcement Block Grant
Variance with
Final Budget -
Budgeted
Amounts
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$
$
$
$
Licenses and permits
Fines, forfeitures and penalties
Use of money and property
100
100
22
(78)
Intergovernmental
-
-
-
-
Charges for services
Other
-
-
-
-
Total revenues
100
100
22
(78)
Expenditures
General government
-
-
-
-
Public safety
2,400
2,400
-
2,400
Public works
-
-
-
-
Community development
-
Recreation services
-
Capital outlay
Debt service
-
-
-
Total expenditures
2,400
2,400
-
2,400
Excess (deficiency) of revenues
over (under) expenditures
(2,300)
(2,300)
22
2,322
Other financing sources (uses)
Capital leases
-
-
Transfers in
Transfers out
Total other financing sources (uses)
-
-
Net change in fund balances
(2,300)
(2,300)
22
2,322
Beginning fund balances
14,530
14,530
14,530
-
Ending fund balances
$ 12,230
$ 12,230
$ 14,552
$ 2,322
W.
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
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)
1 1 1,000 1,000 272 (728)
- 1,000 1,000 11,363 10,363
1 1 2,000 2,000 11,635 9,635
170,000 170,000 - 170,000
170,000 170,000 - 170,000
1 1 (168,000) (168,000) 11,635 179,635
- - 1 1 (168,000) (168,000) 11,635 179,635
515 515 515 - 174,960 174,960 174,960 -
$ 515 $ 515 $ 516 $ 1 $ 6,960 $ 6,960 $ 186,595 $ 179,635
M
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Park Land and Public Fees
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative)
Revenues
Taxes $ $ $ $ -
Licenses and permits
Fines, forfeitures and penalties
Use of money and property 1,800 1,800 1,571 (229)
Intergovernmental - - - -
Charges for services 100,000 100,000 230,756 130,756
Other - - - -
Total revenues
101,800
101,800
232,327
130,527
Expenditures
General government
-
-
-
-
Public safety
-
Public works
-
-
84,265
(84,265)
Community development
20,000
20,000
-
20,000
Recreation services
-
-
-
Capital outlay
Debt service
-
-
-
Total expenditures
20,000
20,000
84,265
(64,265)
Excess (deficiency) of revenues
over(under)expenditures
81,800
81,800
148,062
66,262
Other financing sources (uses)
Capital leases
-
-
-
-
Transfers in
Transfers out
Total other financing sources (uses)
-
-
-
-
Net change in fund balances
81,800
81,800
148,062
66,262
Beginning fund balances
870,425
870,425
870,425
-
Ending fund balances
$ 952,225 $
952,225
$ 1,018,487 $
66,262
11
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
101
Storm Drain NPDS
CaIFIOME Grant
Variance with
Variance with
Final Budget -
Final Budget -
Budgeted
Amounts
Positive
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
Original Final
Actual
(Negative)
100
100
37
(63)
30
30
22
(8)
-
-
-
-
-
-
47,548
47,548
50,000
50,000
53,827
3,827
-
-
-
-
-
-
-
-
300
300
-
(300)
50,100
50,100
53,864
3,764
330
330
47,570
47,240
47,995
47,995
72,140
(24,145)
-
-
-
47,995
72,140
-
-
47,995
(24,145)
2,105
2,105
(18,276)
(20,381)
330
330
47,570
47,240
330
47,570
47,240
(20,381)
330
2,105
2,105
(18,276)
6,697
6,697
6,697
7,419
7,419
7,419
-
$ 8,802
$ 8,802
$ (11,579)
$ (20,381)
$ 7,749 $
7,749
$ 54,989
$ 47,240
101
CITY OF BALDWIN PART:
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
102
General Plan Fees
Variance with
Final Budget -
Budgeted Amounts
Positive
Original
Final
Actual
(Negative)
Revenues
Taxes
$
$ -
$
$ -
Licenses and permits
Fines, forfeitures and penalties
Use of money and property
800
800
1,163
363
Intergovernmental
-
-
-
-
Charges for services
70,000
70,000
115,461
45,461
Other
-
-
-
-
Total revenues
70,800
70,800
116,624
45,824
Expenditures
General government
-
-
-
-
Public safety
Public works
-
-
-
-
Community development
36,030
36,030
10,631
25,399
Recreation services
-
-
-
-
Capital outlay
-
-
Debt service
-
-
-
-
Total expenditures
36,030
36,03 0
10,631
25,399
Excess (deficiency) of revenues
over (under) expenditures
34,770
34,770
105,993
71,223
Other financing sources (uses)
Capital leases
-
-
-
-
Transfers in
Transfers out
Total other financing sources (uses)
-
-
-
-
Net change in fund balances
34,770
34,770
105,993
71,223
Beginning fund balances
457,385
457,385
457,385
-
Ending fund balances
$ 492,155
$ 492,155
$ 563,378
$ 71,223
102
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL (CONTINUED)
NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2014
Measure R
Variance with
Final Budget -
Budgeted Amounts Positive
Original Final Actual (Negative)
2,600 2,600 2,668 68
698,760 698,760 801,769 103,009
701,360 701,360 804,437 103,077
37,170
37,170
8,481
28,689
997,832
997,832
132,325
865,507
4,000
4,000
5,170
(1,170)
1,039,002
1,039,002
145,976
893,026
(337,642)
(337,642)
658,461
996,103
(337,642) (337,642) 658,461 996,103
1,419,233 1,419,233 1,419,233 -
$ 1,081,591 $ 1,081,591 $ 2,077,694 $ 996,103
103
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE —
BUDGET AND ACTUAL
DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Revenues
Use of money and property
Charges for services
Other
Total revenues
Expenditures
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) 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
Debt Service
Pension Obligation
Variance with
Budgeted Amounts Final Budget
Positive
Oriqinal Final Actual (Negative)
$ 200 $ 200 $ 129 $ (71)
1,654,290 1,654,290 1,655,550 1,260
1,654,490
1,654,490
1,655,679 1,189
1,250,000
1,250,000
1,250,000 -
404,490
404,490
405,672 (1,182)
1,654,490
1,654,490
1,655,672 (1,182)
- - 7 7
233 233 233 -
$ 233 $ 233 $
104
240 $ 7
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE —
BUDGET AND ACTUAL (CONTINUED)
DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Debt Service
City
Variance with
Budgeted Amounts Final Budget
Positive
Oriqinal Final Actual (Negative)
$ 100 $ 100 $ 56 $ (44)
34,050 34,050 - (34,050)
34,150
34,150
56
(34,094)
310,000
310,000
310,000
-
195,920
195,920
195,916
4
505,920
505,920
505,916
4
(471,770)
(471,770)
(505,860)
(34,090)
505,920
505,920
505,916
(4)
505,920
505,920
505,916
(4)
34,150
34,150
56
(34,094)
34,238
34,238
34,238
-
$ 68,388 $
68,388 $
34,294 $
(34,094)
105
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE —
BUDGET AND ACTUAL (CONTINUED)
DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
106
Debt Service
Baldwin Park Financing Authority
Variance with
Budgeted
Amounts
Final Budget
Positive
Oriq_inal
Final
Actual
(Negative)
Revenues
Taxes
$ -
$ -
$ -
$ -
Use of money and property
50
50
195
145
Charges for services
-
-
-
-
Other
-
-
-
-
Total revenues
50
50
195
145
Expenditures
Current:
Community development
-
-
-
-
Debt service:
Principal retirement
595,000
595,000
585,000
10,000
Interest and fiscal charges
493,500
493,500
497,054
(3,554)
Cost of issuance and other costs
-
-
-
-
Total expenditures
1,088,500
1,088,500
1,082,054
6,446
Excess (deficiency) of revenues
over (under) expenditures
(1,088,450)
(1,088,450)
(1,081,859)
6,591
Other financing sources (uses)
Transfers in
1,086,300
1,086,300
1,079,659
(6,641)
Transfers out
-
-
-
-
Total other financing sources (uses)
1,086,300
1,086,300
1,079,659
(6,641)
Change in fund balances before
extraordinary item
(2,150)
(2,150)
(2,200)
(50)
Extraordinary item
-
-
-
-
Net change in fund balances
(2,150)
(2,150)
(2,200)
(50)
Beginning fund balances
1,481,846
1,481,846
1,481,846
-
Ending fund balances
$ 1,479,696
$ 1,479,696
$ 1,479,646
$ (50)
106
CITY OF BALDWIN PARK
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES —
BUDGET AND ACTUAL
CAPITAL PROJECTS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Capital Project
Building Reserve
Variance with
Budgeted Amounts Final Budget
Positive
Original Final Actual (Negative)
Revenues
Use of money and property $ - $ - $ 16 $ 16
Other - - - -
Total revenues
Expenditures
Current:
General government
Community development
Debt service:
Principal retirement
Interest and fiscal charges
Cost of issuance and other costs
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Loan proceeds
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances before transfers
Transfer of balances to fiduciary funds
Net change in fund balances
Beginning fund balances
Ending fund balances
16 16
- - 16 16
- - 16 16
9,479 9,479 9,479 -
$ 9,479 $ 9,479 $ 9,495 $ 16
107
(This Nate intentionally loft blank.)
CITY OF BALDWIN PARK
DESCRIPTION OF INTERNAL SERVICE FUNDS
JUNE 30, 2014
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 a%%viiiit for the C'ity'S risk siiaissagesiiieiit prvyraiiee and varivus
insurance- related costs. Its activities relate principally to general liability,
workers' compensation, long -term disability, property damage and
unemployment insurance.
108
CITY OF BALDWIN PARK
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2014
109
Information
Internal
Fleet Services
Services
Insurance
Total
ASSETS
Current assets
Pooled cash and investments
$ -
$ 153,866
$ 4,026,176
$ 4,180,042
Accounts receivable
-
-
9,016
9,016
Interest receivable
-
66
1,777
1,843
Prepaid expenses
-
47,174
-
47,174
Due from other funds
-
-
1,906,292
1,906,292
Total current assets
-
201,106
5,943,261
6,144,367
Noncurrent assets
Capital assets
Equipment
4,290,788
2,596,214
-
6,887,002
Less accumulated depreciation
(4,286,467)
(2,437,870)
-
(6,724,337)
Net capital assets
4,321
158,344
-
162,665
Total noncurrent assets
4,321
158,344
-
162,665
Total assets
4,321
359,450
5,943,261
6,307,032
LIABILITIES
Current liabilities
Accounts payable
10,067
8,214
35,511
53,792
Accrued liabilities
4,285
4,721
3,699
12,705
Due to other funds
64,477
-
-
64,477
Current portion of insurance liabilities
-
-
361,680
361,680
Total current liabilities
78,829
12,935
400,890
492,654
Noncurrent liabilities
Workers' compensation liability
-
-
6,700,278
6,700,278
General insurance liability
-
-
450,322
450,322
Unemployment insurance liability
-
-
20,000
20,000
Disability insurance liability
-
-
75,000
75,000
Total noncurrent liabilities
-
-
7,245,600
7,245,600
Total liabilities
78,829
12,935
7,646,490
7,738,254
NET POSITION
Net investment in capital assets
4,321
158,344
-
162,665
Unrestricted
(78,829)
188,171
(1,703,229)
(1,593,887)
Total net position
$ (74,508)
$ 346,515
$ (1,703,229)
$ (1,431,222)
109
CITY OF BALDWIN PARK
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Operating revenues
Charges for services
Total operating revenues
Operating expenses
Maintenance and operations
Internal service charges
Provision for insurance claims
Depreciation
Lease and equipment purchase and expense
Interest expense
Personnel services
Contractual services
Total operating expenses
Operating income (loss)
Nonoperating income
Interest
Total nonoperating income
Change in net position
Net position - beginning
Net position - ending
18
Information
Internal
4,836
Fleet Services
Services
Insurance
Total
$ 1,017,195
$ 832,629
$ 2,163,684
$ 4,013,508
1,017,195
832,629
2,163,684
4,013,508
488,936
163,099
8,276
660,311
83,655
38,660
14,279
136,594
-
-
2,211,157
2,211,157
47,899
39,434
-
87,333
2
109,607
-
109,609
176
-
-
176
275,238
266,306
167,923
709,467
182,198
183,162
92,622
457,982
1,078,104
800,268
2,494,257
4,372,629
(60,909)
32,361
(330,573)
(359,121)
18
248
4,570
4,836
(60,891)
32,609
(326,003)
(354,285)
(13,617)
313,906
(1,377,226)
(1,076,937)
$ (74,508) $
346,515
$ (1,703,229)
$ (1,431,222)
110
CITY OF BALDWIN PARK
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Cash flows from operating activities
Receipts from customers and users
Payments to suppliers
Payments to employees
Payments for insurance
Net cash provided by (used ;n) operating activities
Cash flows from capital and related financing activities
Net (disposal) of equipment
(Reductions) in capital lease obligations
Net cash used in capital and related financing activities
Cash flows from non - capital financing activities
Interfund advances
Net cash provided by (used in) non - capital financing activities
Cash flows from investing activities
Interest received
Net increase 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
Decrease in accounts receivable
Increase (decrease) in accounts payable
Increase in prepaid expenses
Decrease in insurance liabilities
Net cash provided by (used in) operating activities
111
Information
Internal
Fleet Services
Services
Insurance
Total
$ 1,017,195
$
832,629
$
2,168,710
$
4,018,534
(571,088)
(295,750)
(4,049)
(870,887)
(457,436)
(449,468)
(260,545)
(1,167,449)
-
-
(1,907,410)
(1,907,410)
(1141,329)
87,411
(3,294)
72,788
(34,448)
-
(34,448)
(16,294)
-
-
(16,294)
(16,294)
(34,448)
-
(50,742)
27,605
-
3,532,739
3,560,344
27,605
-
3,532,739
3,560,344
18
241
5,496
5,755
-
53,204
3,534,941
3,588,145
-
100,662
491,235
591,897
$ -
$
153,866
$
4,026,176
$
4,180,042
$ (60,909)
$
32,361
$
(330,573)
$
(359,121)
47,899
39,434
-
87,333
-
-
5,026
5,026
(1,025)
2,973
18,506
20,454
2,706
12,643
-
15,349
-
-
303,747
303,747
$ (11,329)
$
87,411
$
(3,294)
$
72,788
111
The City's Agency Funds which are fiduciary funds are used to account for assets held by the City, as an
agent for individuals, private organizations and other governments.
112
CITY OF BALDWIN PARK
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - FIDUCIARY (AGENCY) FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2014
Assets
Pooled cash investments
Interest receivable
Total
Liabilities
Account) y� a able
N
Deposit accounts:
Canine donations
Crime prevention
Explorer (benefit program)
Uncashed checks
Miscellaneous trust
Contingency deposits
Engineering trust deposits
Police donations
Bicycle Rodeo
Donations Comm Ctre
Inmate welfare fund
Offsite improv bond
Police foundation trust
Pride program
Police training
Swim team /interpreting
Family imp /domestic violence
Family impact
Recycling proceeds
Revolving nuisance abatement
Temp wireless comm fclty
Street signs
Fingerprints - clients
Npdes refundable deposits
Total
July 1, 2013
$ 777,003 $
346
$ 777,349 $
Additions Deletions June 30, 2014
484,804 $ 447,552 $ 814,255
245 346 245
485,049 $ 447,898 $ 814,500
m nn_ non
+p 130,.71,7
1 Jl5nnn
>p ,G, 0lo� 2
m
1,379,257 .p
20,534
1,688
-
-
1,688
10;163
14
-
10,177
1,141
-
-
1,141
13,254
513
-
13,767
42,555
49,364
44,466
47,453
17,910
-
-
17,910
165,737
119,430
108,517
176,650
50
-
-
50
472
-
-
472
177,168
279,674
234,258
222,584
7,423
1,648
-
9,071
42,385
-
-
42,385
11,528
538
6,670
5,396
49,480
-
101
49,379
111,573
23,279
39,936
94,916
46,855
13,249
2,979
57,125
4,037
519
-
4,556
1,600
-
-
1,600
-
1,845
-
1,845
2,911
-
-
2,911
20,000
-
-
20,000
4,877
-
-
4,877
1,809
422
32
2,199
5,814
-
-
5,814
$ 777,349
$ 1,853,367
$ 1,816,216 $
814,500
113
CITY OF BALDWIN PARK
STATISTICAL SECTION
This part of the City of Baldwin Park's Comprehensive Annual Financial Report provides information to
better understand the City's overall financial condition. This has not been audited by an independent
auditor.
Financial Trends Information contains information to assist the reader understand how the City's
financial performance has changed over time.
Revenue Capacity Information contains information to help the reader assess the City's ability to
generate its own revenue.
Debt Capacity Infnrmation contains infnrmation to assess the affordability of the rity'g riirrent
levels of outstanding debt and its ability to issue additional debt.
Demographic and Economic Information assists the user in understanding the environment within
which the City's financial activities take place.
Operating Information provides service and infrastructure data to help the reader understand how
the City provides 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 GASB Statement No. 34 in fiscal year 2003. Schedules
presenting government -wide financial statements include information beginning in that year.
114
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CITY OF BALDWIN PARK
FUND BALANCES OF GOVERNMENTAL FUNDS
FISCAL YEARS 2012, 2013, AND 2014
Note: The City of Baldwin Park elected to present fund balance information under GASB Statement No
54 prospectively in the Statistical Section.
ME
2014
2013
2012
General fund
Nonspendable
$
11,196,457
$
11,262,955
$
11,173,252
Restricted
-
-
-
Committed
2,444,184
2,477,618
2,477,618
Assigned
606,926
606,926
606,926
Unassigned
3,865,040
2,648,039
1,826,473
Total general fund
$
18,112,607
$
16,995,538
$
16,084,269
All other governmental funds
Nonspendable
$
107,252
$
69,709
$
465,992
Restricted
26,281,738
24,880,669
27,732,162
Committed
-
1,642,953
1,649,752
Assigned
-
-
-
Unassigned
(101,290)
98,651
(144,174)
Total all other governmental funds
$
26,287,700
$
26,691,982
$
29,703,732
Note: The City of Baldwin Park elected to present fund balance information under GASB Statement No
54 prospectively in the Statistical Section.
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CITY OFBALDVVNPARK
ASSESSED VALUATION BY TAX DISTRICT
LAST TEN FISCAL YEARS
121
2014
2018
2012
2011
2010
City Balance
$ 5.807.762.718
$ 3703J71.535
$ 3,809510.333
$ 3,687192.222
$ 5,694.019,007
Puente-Merced
46.067.505
44.822.009
44.445.445
39.330.849
39.875.145
San Gabriel River
261.854,313
245,291.688
239,233,781
248.204.462
253.628.573
West Ramona Blvd
38.558.208
24.056.421
85.104.603
33.844.851
55.584.527
Central Business District
143.921.017
136.500.792
133.521.580
156.611.345
188.475.546
Delta
32,896718
52.478.569
34.738.187
34,058316
34.636.594
Sierra Vista
422470,744
406,835,070
398,122,481
402,60048
415653,951
Net Assessed Valuation
$ 4,752,126,081
$ 4,593,562,164
$ 4554876898
$ 4,531,872,593
$ 4,611,933,343
121
CITY OF BALDWIN PARK
ASSESSED VALUATION BY TAX DISTRICT (CONTINUED)
LAST TEN FISCAL YEARS
2009
2008
2007
2006
2005
$ 3,008,527,122
$ 2,839,353,155
$ 2,572,729,001
$ 2,286,899,459
$ 2,046,065,497
38,372,334
38,114,314
37,944,823
33,966,864
30,360,600
240,263,192
223,584,610
210,499,042
185,090,403
184,956,789
39,485,273
37,749,969
33,947,794
30,206,884
27,631,781
144,458,926
136,574,743
122,697,128
111,778,180
103,558,425
34,109,467
33,745,358
32,503,459
29,464,923
28,173,917
406,519,910
374,734,247
356,597,781
330,536,251
273,569,084
$ 3,911,736,224
$ 3,683,856,396
$ 3,366,919,028
$ 3,007,942,964
$ 2,694,316,093
Source: Los Angeles County Assessor's Office.
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CITY OF BALD IN PA
TEN PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND TEN 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, deLlamas & Associates
124
2014
2005
Assessed
Percentage
Assessed
Percentage
Value
Total
Value
Total
In N Out Burger Inc.
$ 34,554,976
0.91%
$ 22,444,983
0.83%
State of California Dept of Transportation
26,098,498
0.69%
-
0.00%
Sierra Center Investments LLC
21,000,000
0.55%
-
0.00%
Kaiser Foundation Hospitals
-
0.00%
29,498,114
1.09%
Home Depot USA
17,105,281
0.45%
13,751,888
0.51%
J &J Warehouse Company LLC
17,175,732
0.45%
14,889,486
0.55%
Baldwin Park Commerce Center
15,709,400
0.41%
24,711,908
0.92%
Target Corporation
15,211,100
0.40%
12,954,660
0.48%
Otting Properties
13,558,248
0.36%
11,546,453
0.43%
M and A Gabaee
11,976,008
0.31%
-
0.00%
OFT Family Inc.
11,442,459
0.30%
-
0.00%
Albertson's
-
0.00%
11,009,520
0.41%
Bixey Sierra Center
-
0.00%
12,177,457
0.45%
MOM Enterprises
-
0.00%
-
0.00%
Ortel Corporation AFA Agere Systems
-
0.00%
-
0.00%
SNS Cloverleaf Company
-
0.00%
-
0.00%
Waste Management
-
0.00%
24,793,829
0.92%
J. Lawrence - Han
-
0.00%
-
0.00%
SDC Partners Limited
-
0.00%
0.00%
Total taxable assessed value of ten largest taxpayers
183,831,702
4.83%
177,778,298
6.60%
Total taxable assessed value of other taxpayers
3,623,931,014
95.17%
2,516,537,795
93.40%
Total taxable assessed value of all taxpayers
$ 3,807,762,716
100.00%
$ 2,694,316,093
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, deLlamas & Associates
124
CITY OF BALDWIN PARK
PROPERTY TAX LEVIES AND COLLECTION
LAST TEN FISCAL YEARS
Fiscal
Amount
Percent of Levy
$ 4,712,739
114
5,170,684
116
5,774,421
Year
5,343,719
101
5,906,716
Collections within the
Collections in
Delinquent Tax
Ended
Secured
Unsecured
Taxes Levied
Fiscal Year of Levy
Subsequent Years
Collections
June 30,
Tax
Tax
for the Tax Year
Amount
Percent of Levy
Amount
Amount
2005
$ 4,079,647
$ 44,155
$ 4,123,802
$ 4,451,357
108%
$ 237,685
$ 23,697
2006
4,430,387
24,964
4,455,351
4,930,376
111%
208,527
31,781
2007
4,839,635
35,639
4,875,274
5,409,350
111 %
333,929
31,142
2008
5,223,366
66,559
5,289,925
5,343,719
101%
(3)
(3)
2009
3,948,959
79,045
4,028,004
5,906,716
147%
(3)
(3)
2010
4,321,922
57,803
4,379,725
5,193 394
119?/
(3)
(3)
2011
5,157,261
68,860
5,226,121
5,220,369
100%
(3)
(3)
2012
5,114,052
48,090
5,162,141
5,182,322
100%
(3)
(3)
2013
5,396,596
49,848
5,446,444
6,169,518
113%
(3)
(3)
2014
5,566,627
51,978
5,618,605
5,641,888
100%
(3)
(3)
Tax Collections to Date
Amount
Percent of Levy
$ 4,712,739
114
5,170,684
116
5,774,421
118
5,343,719
101
5,906,716
147%
5,193,394
119
5,220, 369
100
5,182, 322
100
6,169, 518
113
5,641, 888
100
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 t3): The City of Baldwin Park combined the Property Taxes accounts into one.
Source: County of Los Angeles, Office of the Auditor Controller.
125
CITY OF BALDWIN PARK
RATIO OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Fiscal
(2)
Less
Year
Capital
Total
Gross
Debt
Ended
(1)
Assessed
Bonded
Service
June 30,
Population
Value
Debt
Funds
2005
81,226
$ 2,946,204,912
$ 44,856,000
$ 6,496,543
2006
80,986
3,266,371,443
43,089,089
6,058,197
2007
81,146
3,635,272,919
54,131,045
6,588,273
2008
81,281
3,984,336,902
51,937,000
6,192,432
2009
81,445
' '13,482,753
46 529,000
4,Q77,495
2010
81,604
4,611,933,343
46,927,000
3,354,699
2011
75,664
4,531,872,593
44,264,000
1,751,761
2012
75,830
4,554,676,396
41,537,000
2,323,299
2013
76,315
4,603,562,164
22,020,000
4,156,864
2014
76,715
4,752,126,081
35,505,000
2,181,717
Net
Total
Bonded
Capital
Notes
Total
Debt per
Debt
Leases
Payable
Debt
Capita
$ 38,359,457
$ 1,148,000
$ 4,369,000
$ 43,876,457
$ 540
37,030,892
982,000
4,108,000
42,120,892
520
47,542,772
1,019,000
5,118,490
53,680,262
662
45,744,568
773,000
5,118,490
51,636,058
635
41,551,505
725,000
7,910,490
50,186,995
616
43,572,301
514,612
4,369,000
48,455,913
594
42,512,239
247,596
4,108,000
46,867,835
619
39,213,701
289,037
3,832,000
43,334,738
571
17,863,136
135,827
3,540,000
21,538,963
282
33,323,283
48,560
3,230,000
36,601,843
477
Note (1): Population figures were obtained from the State of California Department of Finance.
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.
Note (3): None of our bonded debt is tied to being paid directly with property taxes. The debts are paid
by General Fund, Gas Tax, and Sales Tax from the Los Angeles County's Property Tax Trust
Fund (P T I F) based on requested approved BOPS.
CITY OF BALDWIN PARK
COMPUTATION OF LEGAL DEBT MARGIN
LAST TEN FISCAL YEARS
Fiscal
Year
Assessed
General
% of
Legal
Ended
Valuation
Debt Limit
Obligation
Debt
Debt
June 30,
Amount
% Adjusted
%
Amount
Bonds
Limit
Margin
2005
$ 2,946,204,912
25% $ 736,551,228
15%
$ 110,482,684
$ 38,359,457
34.7%
$ 72,123,227
2006
3,266,371,443
25% 816,592,861
15%
122,488,929
43,089,089
35.2%
79,399,840
2007
3,635,272,919
25% 908,818,230
15%
136,322,734
54,131,045
39.7%
82,191,689
2008
3,984,336,902
25% 996,084,226
15%
149,412,634
51,937,000
34.8%
97,475,634
2009
4,213,482,753
25% 1,053,370,688
15%
158,005,603
49,551,000
31.4%
108,454,603
2010
4,611,933,343
25% 1,152,983,336
15%
172,947,500
46,927,000
27.1%
126,020,500
2011
4,531,872,593
25% 1,132,968,148
15%
169,945,222
44,264,000
26.0%
125,681,222
2012
4,554,676,396
25% 1,138,669,099
15%
170,800,365
41,537,000
24.3%
129,263,365
2013
4,603,562,164
25% 1,150,890,541
15%
172,633,581
40,445,000
23.4%
132,188,581
2014
4,752,126,081
25% 1,188,031,520
15%
178,204,728
32,095,000
18.0%
146,109,728
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 assessed 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.
127
CITY OF BALDWIN PARK
DIRECT AND OVERLAPPING BONDED DEBT
JUNE 30, 2014
Direct debt: (3)
Baldwin Park 2004 Lease Revenue Bond
Pension Obligation Bonds
Certificate of Participation
2002 Variable Rate Demand
Baldwin Park Redevelopment Agency
1990 Tax Allocation Bonds Series A
1998 San Gabriel Tax Allocation Bonds
2000 Merged Project Tax Allocation Bonds
2003 Tax Allocation Bonds Series
Note Payables
Hud Section 108 Loan
Leases
Bank of the West #2 PD Cars
Total direct debt
Overlapping debt: (4)
Baldwin Park Unified School District 1996 Ser A Debt Service
Baldwin Park Unified School District 2001 Refunding Debt Service
Baldwin Park Unified School District 2002 Series S -2004 Debt Service
Baldwin Park Unified School District 2005 Refunding Bond
Baldwin Park Unified School District DS 2002 Series 2005
Baldwin Park Unified School District DS 2002 Series 2006
Baldwin Park Unified School District DS 2002 Series 2007
Baldwin Park Unified School District DS 2002 Series 2008
Bassett Unified Debt Service 2004 Series 2005A
Bassett Unified Debt Service 2004 Series 2005B
Bassett Unified Debt Service 2006 Series 2007
Bassett Unified Debt Service 2006 Series B
West Covina Unified School District DS 2002 Refunding Bond
West Covina Unified School District DS 2012 Refunding Bond
Rio Hondo Community College District Refunding 2005
Rio Hondo Community College District Series A 2004A
Rio Hondo Community College District Series 2004 SER 2008
Rio Hondo Community College District Series 2010 SER C
Mt. San Antonio Community College District DS 2004 B
Mt. San Antonio Community College District DS 2005 Bond
Mt. San Antonio Community College District DS 2001, 2006 Series C
Mt. San Antonio Community College District DS 2001, 2008 Series D
Mt. San Antonio Community College District DS 2001, 2008 Series 13A
Mt. San Antonio Community College District DS 2001, 2008 Series 2013B
Mt. San Antonio Community College District DS 2001, 2013 REF Series A
Mt. San Antonio Community College District DS 2001, 2013 REF Series B
El Monte Union High School SD DS 2002 Series A
El Monte Union High School SD DS 2002 Series B
El Monte Union High School SD DS 2006 Refunding Bond
El Monte Union High School DS 2008 Series A
El Monte Union High School DS 2008 Series B
El Monte Union High School GS 2002 Series C
Metropolitan Water District (1)
Total overlapping debt
Total direct and overlapping debt
2013/2014 Assessed Valuation:
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 2008/09 Lien Date Tax Rolls.
Percent
Gross
Applicable to
Bonded Debt
City of
Baldwin Park's
June 30, 2014
Baldwin Park
Share of Debt
$ 8,800,000
100.00%
$ 8,800,000
6,310,000
100.00%
6,310,000
1,480,000
100.00%
1,480,000
3,090,000
100.00%
3,090,000
3,830,000
100.00%
3,830,000
8,585,000
100.00%
8,585,000
3,410,000
100.00%
3,410,000
3,230,000
100.00%
3,230,000
48,560
100.00%
48,560
$ 38,783,560
$ 1,508,105
93.59%
$ 1,411,431
4,540,000
93.59%
4,248,973
5,028,606
93.59%
4,706,258
8,415,996
93.59%
7,876,507
4,813,699
93.59%
4,505,127
16,959,877
93.59%
15,872,700
22,025,000
93.59%
20,613,135
36,651,222
93.59%
34,301,774
10,453,352
1.42%
148,100
10,616,192
1.42%
150,407
12,934,566
1.42%
183,253
4,999,970
1.42%
70,838
13,520,000
0.27%
36,051
14,420,000
0.27%
38,451
40,575,387
0.09%
36,550
1,870,000
0.09%
1,685
121,657,824
0.09%
109,590
-
0.00%
-
2,150,000
5.29%
113,741
-
0.00%
-
2,940,000
5.29%
155,534
22,378,676
5.29%
1,183,891
205,586,691
5.29%
10,876,130
11,715,000
5.29%
619,757
74,910,000
5.29%
3,962,955
48,190,000
5.29%
2,549,390
1,185,000
0.24%
2,798
1,210,000
0.24%
2,857
33,482,675
0.24%
79,067
52,339,850
0.24%
123,598
30,297,787
0.24%
71,546
27,565,000
0.24%
65,093
64,271,492
0.33%
211,946
$ 114,329,133
$ 153,112,693
$ 3,046,708,444
(After deducting
Redevelopment increment)
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 2008/09 Lien Date Tax Rolls.
CITY OF BALDWIN PARK
FULL -TIME AND PART -TIME CITY EMPLOYEES
BY FUNCTION
LAST TEN FISCAL YEARS
Full -time and Part-time Employees as of June 30, 2014
Function 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005
General government
28
32
31
32
30
31
30
28
33
38
Public safety
111
93
103
109
112
111
114
108
115
130
Community development
24
39
38
45
45
33
35
26
31
32
Public works
39
32
30
34
33
35
51
46
52
54
Park and recreation
156
161
160
186
234
232
207
191
208
208
Total
358
357
362
406
454
442
437
399
439
462
129
CITY OF BALDiii//IN PARK
PLEDGED- REVENUE COVERAGE
TAX ALLOCATION BONDS
LAST TEN FISCAL YEARS
Fiscal Year
Net
Ended
Gross
20% Set
Available
Principal &
June 30,
Revenue (1)
Pass Throughs
Aside
Revenue
Interest
Total Coverage
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
1,198,627
2,321,499
2,436,218
2,436,218
0.95
2007
6,819,473
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
2,589,319
2,479,255
2,479,255
1.04
2009
7,154,345
3,300,737
1,326,873
2,526,735
2,520,525
2,520,525
1.00
2010
7,050,343
2,793,546
1,312,141
2,944,656
2,524,443
2,524,443
1.17
2011
6,507,747
2,666,472
1,195,903
2,645,372
2,388,413
2,388,413
1.11
2012
3;665;710
2,247,042
647,371
771,297
2,395,605
2,395,605
0.32
2013
7,381,113
3,628,117
- (4)
3,752,996
2,407,224
2,407,224
1.56
2014
7,292,921
3,380,446
3,912,475
2,418,365
2,418,365
1.62
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 areas 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 Refunding 1990
Series B Bonds.
(4) Due to ABX 126, RDA Dissolution, 20% set aside is no longer required.
Source: City of Baldwin Park Department of Finance.
130
CITY OF BALDWIN PARK
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
Fiscal
Year
Housing Per Capita
School
Rate of
Ended
Units Personal Income
Enrollment
Unemployment
June 30,
Population (1) (2)
(3)
(4)
2005
80,953 (1) 17,747 $ -
17,220
5.4
2006
81,092 (1) 17,781 -
17,546
5.1
2007
81,146 (1) 17,781 -
19,187
6.3
2008
81,281 (1) 17,867 -
16,328
7.2
2009
81,445 (1) 17,908 -
17,514
15.7
2010
91,604 (1) 17,914 -
15,497
15.2
2011
75,664 (1) 17,736 -
15,202
14.8
2012
75,830 (1) 17,774 -
19,500
12.9
2013
76,362 (1) 17,799 -
18,845
11.8
2014
76,715 (1) 17,797 -
18,767
9.8
Source:
(1)
California Department of Finance
(2)
Unable to get Data on Personal Income
(3)
California Department of Education, Education Demographics Unit - Enrollment by Grade
(4)
State Employment Development Department
131
CITY OF BALDWIN PARK
OPERATING INDICATORS BY FUNCTION
LAST TEN FISCAL YEARS
Parks and Recreation
Number of recreation classes 517 415 420 257 242 452 417 423 382 374
Number of facility rentals 1,008 1,036 717 706 795 470 315 246 321 314
132
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Public Safety:
Arrests
2,639
2,143
2,734
2,738
2,533
2,561
1,871
1,852
2,134
2,317
Parking citations
4,897
6,082
7,809
10,256
11,604
11,464
12,415
12,766
17,393
12,305
Public Works:
Street resurfacing (miles)
-
-
4
2
9
-
-
2
1
6
Sewers new connections
4
3
i8
i9
34
6
i6
39
35
47
Average daily sewer
treatment (in 1,000 gallons)
7,500
7,700
7,800
7,320
6,900
6,300
6,293
6,200
6,202
6,191
Parks and Recreation
Number of recreation classes 517 415 420 257 242 452 417 423 382 374
Number of facility rentals 1,008 1,036 717 706 795 470 315 246 321 314
132
CITY OF BALDWIN PARK
CAPITAL ASSETS STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS
2014 2013 2012 2011 2010 2009 2008 2007 2006 2005
Police:
Stations 1 1 1 1 1 1 1 1 1 2
Patrol units 44 44 45 43 42 39 35 31 31 34
Streets (miles)
119
119
119
118
118
118
118
118
117
117
Streetlights
505
505
505
490
480
480
480
475
463
463
Traffic signals
68
68
68
65
64
64
64
64
64
64
Parks & Recreation:
Parks
4
4
5
5
5
5
5
5
5
5
Swimming pools
1
1
1
1
1
1
1
1
1
1
Community centers
3
3
3
3
3
3
3
3
3
2
133
CITY OF BALDWIN PARK
PER CAPITA COST — GENERAL GOVERNMENTAL
EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS
Fiscal
Year
Community
Ended
(1) General Public Public Services and Debt
June 30,
Population Government Safety Works Capital Outlay Service Other Total
2005
80,953 $ 37 $ 168 $ 162 $ 160 $ 60 $ 14 $
601
2006
81,092 58 189 152 138 64 27
628
2007
81,146 53 342 158 137 67 29
786
2008
81,281 49 202 95 170 75 38
629
2009
81,445 37 211 84 159 114 53
658
2010
81,604 35 209 72 112 95 132
655
2011
75,664 36 226 71 165 43 56
597
2012
75,830 42 238 96 160 68 51
655
2013
76,315 34 230 128 83 71 49
595
2014
76,715 38 223 90 144 42 49
586
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 ..sere obtained from the State of California Department of Finance.
Source:
City of Baldwin Park Department of Finance, except where noted above.
134
Fiscal
Year
Ended
June 30,
CITY OF BALDWIN PARK
CONSTRUCTION ACTIVITY
LAST TEN FISCAL YEARS
New Construction and Alterations
Residential Commercial
Industrial
Total
New
Value of
Demolitions Construction
2005
$ 32,312,393
$ 8,312,013 $
- $
40,624,406
$ 230,224
$ 40,394,182
2006
20,402,870
9,048,761
-
29,451,631
192,650
29,258,981
2007
22,301,125
6,791,846
_
29,092,971
172,045
28,920,926
2008
10,902,293
5,911,824
555,555
17,369,672
334,403
17,035,269
2009
6,442,950
7,425,132
172,000
14,040,082
129,256
13,910,826
2010
8,046,015
5,871,449
203,800
14,121,264
133,280
13,987,984
2011
9,559,585
5,748,912
-
15,308,497
251,948
15,056,549
2012
10,783,927
4,307,933
83,000
15,174,860
172,610
15,002,250
2013
4,120,244
2,929,502
620,000
7,669,746
276,221
7,393,525
2014
4,456,750
2,995,497
30,000
7,482,247
117,498
7,364,749
Note:
(1) The Building
Division streamlined
the monthly
report format
and began
combining
commercial and industrial occupancies as of September 2001.
Source: City of Baldwin Park Department of Community Development
135
CITY OF BALDWIN PARK
TEN PRINCIPAL EMPLOYERS
Number of
Employer
Business Type
Employees
Baldwin Park Unified School District
School District
1,975
Baldwin Park City Hall
Government
454
Walmart Supercenter
Retail
350
Durham School Services
Transportation
301
Esther Swder Community Center
Government
300
LA Department of Public Health
Government
300
Los Angeles County Department of Parks
Government
300
Morgan Park
Government
300
Waste Management Inc.
Waste Disposal
300
Target
Retail
200
Disclaimer:
Sources
Total Top Ten Employers
4,780
The City of Baldwin Park makes no claims concerning the accuracy of data provided nor
assumes any liability resulting from the use of information herein.
Base on HDL Report of 2009 Principal Employers (most current data available).
136
INDEPENDENT ACCOUNTANT'S REPORT ON LIMITED PROCEDURES
REVIEW OF APPROPRIATIONS LIMIT UNDER ARTICLE X11113 OF THE
CALIFORNIA CONSTITUTION
To the Honorable Mayor and Members of City Council
of the City of Baldwin Park, California
We have performed the procedures enumerated below to the accompanying
Appropriations Limit Schedule of the City of Baldwin Park (the City) for the year
ending June 30, 2014. These procedures, which were agreed to by the City and the
League of California Cities (as presented in the publication entitled Agreed -Upon
Procedures Applied to the Appropriations Limitation Prescribed by Article X111-B of the
California Constitution), were performed solely to assist you in meeting the
requirements of Section 1.5 of Article XIII -B of the California Constitution. The City
management is responsible for the Appropriations Limit Schedule. This agreed -upon
procedures engagement was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants. The sufficiency
of these procedures is solely the responsibility of those parties specified in this report.
Consequently, we make no representation regarding the sufficiency of the
procedures described below either for the purpose for which this report has been
requested or any other purpose.
The procedures performed and our findings were described below:
We obtained the completed worksheets used by the City to calculate its
appropriations limit for the fiscal year ending June 30, 2014, and determined that
the limit and annual calculation factors were adopted by resolution of the City
Council. We also determined that the population and inflation options were
selected by a recorded vote of City Council.
Findings: We noted the appropriations limit at June 30, 2014, was incorrectly
calculated by the City because the calculation factor did not agree to the State
Department of Finance calculation as of January 2013. As a result, the total
2013 -14 appropriation, which was reported as being $65,533,597 should have
been $65,471,680.
2. For the accompanying Appropriations Limit Schedule, we added the prior year's
limit to the total adjustments and agreed the resulting amount to the current
year's limit.
Findings: We noted the appropriations limit at June 30, 2014, was incorrectly
calculated by the City because the calculation factor did not agree to State
Department of Finance calculation as of January 2013. As a result, the total
2013 -14 appropriation, which was reported as being $65,533,597 should have
been $65,471,680.
3. We agreed the current year information presented in the accompanying
Appropriations Limit Schedule to corresponding information in worksheets used
by the City.
Findings. We noted the appropriations limit at June 30, 2014, was incorrectly calculated by the City
because the calculation factor did not agree to State Department of Finance calculation as of January
2013. As a result, the total 2013 -14 appropriation, which was reported as being $65,533,597 should
have been $65,471,680.
4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit
Schedule to the prior year appropriations limit adopted by the City Council during the prior year.
Findings: No discrepancies were noted as a result of our procedures.
We were not engaged to and did not conduct an examination, the objective of which would be the
expression of an opinion on the accompanying Appropriation Limit Schedule. Accordingly, we do not
express such an opinion. Had we performed additional procedures, other matters might have come to
our attention that would have been reported to you. No procedures have been performed with respect to
the determination of the appropriation limit for the base year, as defined by Article XIII -B of the California
Constitution.
This report is intended solely for the use of the Mayor, City Council Members, and City management and
is not intended to be and should not be used by anyone other than those specified parties.
Bakersfield, California
December 29, 2014
CITY OF BALDWIN PARK
APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2014
Appropriations limit at June 30, 2013
Adjustment factors:
Population factor (percent change in population
within the City) 1.0059
Inflation factor (percent change in California per
capital personal income) 1.0512
Total adjustment factor
Annual adjustment
Appropriations limit at June 30, 2014
3
$ 61,917,609
1.0574
3,554,071
$ 65,471,680
CITY OF BALDWIN PARK
NOTES TO APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2014
NOTE 1 — PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIII -B of the California Constitution (the Gann Spending Limitation Initiative), California
governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes.
Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIII -B, the annual
calculation of the appropriations limit is subject to a limited procedures review in connection with the
annual audit.
Under Section 10.5 of Article X111-B, for fiscal years beginning on or after July 1990, the appropriations
limit is required to be calculated based on the limit for the fiscal year 1986 -87 adjusted for the inflation
and population factors discussed in Notes 3 and 4 below.
NOTE 3 — POPULATION FACTORS
A California governmental agency may use as its population factor either the annual percentage change
of the jurisdiction's own population or the annual percentage change in population of the County where
the jurisdiction is located. The factor adopted by the City of Baldwin Park (the City) for the year 2013-
2014 represents the annual percentage change in population for the City.
NOTE 4 — INFLATION FACTORS
A California governmental agency may use as its inflation factor either the annual percentage change in
the 4th quarter per capita personal income (which percentage is supplied by the State Department of
Finance) or the percentage change in the local assessment roll from the preceding year due to the
change of local nonresidential construction. The factor adopted by the City for the year 2013 -2014
represents the annual percentage change for per capita personal income.
NOTE 5 — OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events
occur, such as the transfer of responsibility for municipal services to, or from, another government agency
or private entity. The City had no such adjustments for the year ending June 30, 2014.
4
,rta ic1l C 'U
�,,e hicAlttejuntaarakf
AGREED UPON CONDITIONS REPORT DESIGNED TO INCREASE
EFFICIENCY, INTERNAL CONTROLS, AND /OR FINANCIAL REPORTING
To the Honorable Mayor and
Members of the City Council
of the City of Baldwin Park
Baldwin Park Califnrnin
In planning and performing our audit of the financial statements, we considered the
City of Baldwin Park's (the City) internal control over financial reporting (internal
control) as of June 30, 2014, to determine the audit procedures that are appropriate
in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of
the City's internal control. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over financial reporting.
However, during our audit we became aware of certain matters that are opportunities
for strengthening internal controls and operating efficiency. The list that follows
summarizes our comments and suggestions regarding these matters.
We will review the status of these comments during our next audit engagement. We
have already discussed many of these comments and suggestions with various City
personnel, and we will be pleased to discuss them in further detail at your
convenience, to perform any additional study of these matters, or to assist you in
implementing the recommendations.
Current Year Agreed Upon Observations and Recommendations
Observation 1 — Parks and Recreation Cash Receipt Procedures
Condition:
We obtained an understanding of the City's Parks and Recreation Department's cash
receipts procedures. From our discussion with the Program Supervisor, we noted the
following:
• There is lack of signatures by the cashiers when reconciling the cash drawer
at the end of the business day that would verify what they are currently doing.
• There is lack of review by an independent individual for verification of $50
start up maintained in the drawer.
• There is lack of signature indicating review and approval when verification of
the reconciliation performed by the cashiers is done.
• There is a lack of reconciliation between RecTrack and GEMS for verification
of money received by the Parks and Recreation Department or for verification
of the coding.
Recommendation
We recommend the Department of Parks and Recreation implement a policy and procedures to require
cashiers to sign the reconciliation performed nightly, a second individual to verify the $50 start up the
following day, the second reviewer to sign the reconciliation for indication of review and approval of
reconciliation, for the Finance Department to obtain reports from RecTrack to verify money collected by
the department, and for the Finance Department to verify proper coding.
Views of Responsible Officials:
While there were no inconsistencies found in the cash count or deposits, the recommendations provide
an additional check and balances that 1) provide verification that the appropriate procedures are being
done daily and provides additional checks and balances to ensure there will be no issues in the future.
These recommendations were originally presented to the Finance Department Staff during the Interim
field work done in September, 2014. The Finance Department contacted the management staff of
Recreation and Community Services with these recommendations immediately after the interim field work
in September. The City Recreation Staff immediately implemented the recommendations presented after
the Interim Field work and have incorporated them into the current procedures. The recommended
policies have been used at the Recreation Community Center since September, 2014.
Observation 2 — Finance Department Policies
Condition:
During inquiries of City staff regarding the Finance Department's procedures over significant transactions,
we noted that while the City has a number of policies most of the City's Financial policies have not been
updated since June, 1987. Because of the length of time since an overall update of policies has occurred
we found that some of the policies are outdated and some are not applicable with the current financial
technology available.
Recommendation:
We recommend the Finance Department review and update their policies regarding:
i. Procedures
ii. Accounting Policies
iii. Deposit Policy
iv. Report Frequency and Distribution List
V. Management Checklist
vi. Report Examples
Views of Responsible Officials:
While most of the policies have not been updated since 1987 — most are still applicable in the current
setting. However, a lot of the policies need to be updated to be current with today's technology, new
procedures and additional practices that have changed since 1987. Extremely tight budgets have caused
the staff in the Finance Department to be reduced by 27% over the last several years making the staff
maintenance level staff that provides the basic level of service and is reactive to dealing with only the
latest client, problem or situation. Present staffing levels makes it very difficult to be proactive as the
staffing levels generally allow it to only deal with day to day issues and everyday operations. Because of
these limitations the current staffing level have prevented a comprehensive review and updating of many
of the City's financial and accounting policy and procedures. Given these long time limitations, it has
been extremely difficult to allocate any extensive time to deal with a comprehensive examination current
policies and practices and then update and re -write the current policies, procedures and resolutions that
would need to be adopted by the Mayor and City Council.
However, the Director of Finance is looking to work with the current outside auditing firm to prioritize and
rank those policies that need review and updating first. It is the goal of the Finance Department to create
those new policies that are needed first and the update existing policies so that all of them can be
addressed over the next few years given the current staffing limitations.
Observation 3 — Credit Cards /Travel Exoenditures
.S• •t;
During our testing of controls over City issued Credit Cards and Travel Expenditures, we tested a sample
of twenty -five (25) transactions from credit card statements. We noted two (2) out of the twenty -five (25)
items tested lacked receipts to support expenses listed on the expense report. The two (2) items lacking
receipts were for travel expenditures reimbursed to members of the City Council. Thus, we were unable to
determine the business purpose of the purchase and verify it was allowable.
When reviewing the current Credit Card policy we noted the Credit Card policy, which was last updated
September 2004, lacks specific requirements for permissible use of City staff and elected official credit
cards.
Recommendation
We recommend that the City review and update its current credit card and travel policy for both staff and
elected officials stating the appropriate uses of the cards for approved City Business and the required
documentation and reporting requirements in using City credit cards. We also recommend the standards
for documentation and reporting requirements be distributed to all users, department reviewers and
department heads so that there is a clear understanding of the use and documentation requirements.
We recommend the City assign certain city positions outside of the using department to review the credit
card statements and supporting documentation to prevent possible abuse of the City issued Credit Cards
and Travel Expenditures. We recommend that the Finance department and approving department heads
make sure the required documentation and backup is there before approving any payment of
expenditures.
Views of Responsible Officials:
The Finance Department is already reviewing the statements more closely for appropriate back -up. The
new CEO /City Manager and Director of Finance are currently reviewing the department level credit card
review and approval process and will be updating it in the near future. Staff also is looking to bring an
updated Credit Card and travel policy for Elected Officials and Council Members to the City Council for
their review and approval within the next six (6) months.
Observation 4 — Related Partv Transactions
;�Z•Titafit.Ti,
During our testing of controls over Contracts, we noted a lack of formal policy to verify the
contractor /vendor is not a related entity to the City. Additionally, we did not notice a local conflict of
interest policy that must be signed by both staff and the City Council.
Recommendation:
We recommend the City establish a formal written policy which requires the City to verify the
contractor/vendor is not a related entity to the City and due diligence be performed. We also recommend
that the City review State laws when adopting their own conflict of interest policy for both staff and the
City Council.
Views of Responsible Officials:
The City will research, in consultation, with the City Attorney, the appropriate policy to be presented to the
City Council for their approval. The Finance Department does review every request for payment and
supporting documentation before a bill is paid. If they did see a potential conflict of interest, even without
a written policy, that would be brought to the attention of the Director of Finance who would then inform
the City Attorney and CEO about a potential conflict of interest. In addition to developing a policy, the
Finance staff will also research how other cities are implementing a policy and any recommendations
from the outside auditors on possible policy implementation.
Observation 5 — Stale Dated Checks
Condition:
During audit procedures performed for cash, we noted the following:
• There were approximately $21,167 in stale dated checks that were past one (1) fiscal year in the
Section 8 Housing bank account. We noted the City lacks a formal policy for reviewing and
adjusting stale dated checks.
Recommendation:
We recommend the following:
• For the City to establish a formal written policy to review stale dated checks and require
management review and adjust as necessary.
Views of Responsible Officials:
The City will review current policies and procedures and make the required changes in consultation with
the City's outside auditors dealing with stale dated checks. The Finance Department will also
development procedures in consultation with Housing Authority Staff and the outside auditors to develop
policies and procedures to deal specifically with Section 8 Housing checks.
Observation 6 — City Provided Documents
:5.TiT:lfaC.Ti1l
During our audit procedures performed, we noted the initial documents provided by the City lacked the
information we required to support fiscal year end amounts. Because the initial reports lacked some
information we are used to receiving further auditor inquiries were required. Many of these issues arose
due to the lack of capability of the City's general ledger system, GEMS, to generate detailed, aging
reports.
Recommendation
We recommend the City implement a formal policy to require a responsible individual, independent of
inputting transactions to review documents provided to the auditor to verify accuracy and completeness.
We also recommend quarterly reports and other documents be prepared throughout the year for easier
preparation of audit requests.
Views of Responsible Officials:
The Finance Department currently has a responsible position that is independent of those inputting
transactions that reviews all documents that are inputted into GEMS. City staff provided the same level of
documentation as has been required in the past. However, with this being the first year of a new auditing
firm, many of the reports were in a different format than they were looking for or the new firm wanted
additional information. As such, while staff presumed they were filing the appropriate information initially,
they then went back and provided the additional information as requested by the new auditing firm.
The City's old Financial System does not initially produce reports in a Governmental Accounting
Standards Board (GASB) format that many firms are used to seeing. The previous firm had a long history
with the City and was used to dealing with the formats and reports the system produced. As with the
transition of any new firm there is a learning curve on the type and format the new firm is looking for. This
learning and adjustment period occurs with most changes in auditors. Because of this change, during the
first year especially, there is an adjusting period by both the City and the outside auditing firm on types of
reports, preferred formats and the capability of the City's financial systems that cause the outside auditing
firm to have to make additional requests for information to get all of the information they want to see as
compared to another firm.
Staff is presently looking to upgrade its current financial system and is looking for one that will provide
required reports in GASB formats. A new system will require a significant investment by the City and the
Finance Department to implement and complete a successful conversion. The Finance Department is
also attempting to have certain information updated and inputted on a quarterly basis. However, with the
very limited level of staffing the Finance Department has and they level of support needed to keep the
day to day operations functioning it is not always possible to do this on a regular or quarterly basis. The
limited amount of professional accounting staff hinders a certain level of quarterly and midyear reporting.
Observation 7 — Capital assets
Condition:
We noted the following conditions during audit procedures performed for capital assets:
The City has not performed a complete physical observation of capital assets in the last several
fiscal years. Thus, there may be assets included in the capital asset schedule that no longer exist.
There is a lack of updating of the capital asset schedule. The beginning balances of capital asset
line items did not agree with the prior year audited financial statements, and there were
differences for beginning accumulated depreciation when compared to the prior year audited
financial statements.
The City does not have a standard expense account to record repairs and maintenance expenses
that do not improve the lives of capital assets. We were unable to verify all of the repairs and
maintenance as the amounts were recorded in both as professional and contract expenses
accounts.
Recommendation:
We recommend the following:
For the City to review its existing procedures on capital assets and implement a formal procedure
to perform a complete physical inspection periodically and review for obsolete items. The results
of the inspection should be forwarded to the Finance Department so they can update the books
during the year -end close. In addition, any equipment and furniture, especially theft sensitive
items, should be tagged.
For the City to require an individual independent of preparation of the capital asset schedule
review for accuracy.
For the City to establish a repairs and maintenance expense account to increase accuracy of
budget and tracking of expenses.
Views of Responsible Officials:
The City currently has older capital assets that are no longer needed or do not work properly that the
Public Works Director is hoping to auction off later in fiscal year 2014/15. Once those items are
auctioned off the Finance Department can remove those items from their capital assets. Unfortunately to
complete a comprehensive updating of all capital assets requires anr extensive time commitment of a
trained individual along with members of the each individual department and the Finance Department.
Given the past financial conditions of the City and current staffing levels a comprehensive review will be
almost impossible immediately or in the near future. Many cities are in the same situation in having to
determine priorities with limited resources. With the current limitations, The Finance Department will try
and work with the various departments to update the capital assets with the present limitations. The
department will initiate a second review of preparation of the capital assets schedule, but that review will
have their own limitations.
The Finance Director is currently working with the Public Works Director to establish a new repairs and
maintenance account. However, it will take a while to implement, train and orient all staff in what should
be charged to that account once it is established.
Observation 8 — Police Department Towing Fees
Condition:
During our walk through documentation of the revenue recognition process, we noted lack of independent
tracking and verification for towing fee revenue earned.
Recommendation:
We recommend procedures for third party tracking and reconciliation be performed to ensure revenue
earned is properly recognized.
Views of Responsible Officials:
The Finance Department will be working with the Police Department to make arrangements for
independent tracking and verification procedures to be developed
Observation 9 — IVITA Revenue
A HR Me
During our audit, the City underwent an audit of their Los Angeles County Metropolitan Transportation
Authority Consolidated Audit for Measure R, Proposition A and Proposition C and the Transportation
Development Act (TDA) Funds as of June 30, 2014. This compliance audit resulted in three (3) findings
impacting Measure R, Prop A and Prop C along with material financial audit adjustments. Refer to the
Los Angeles County Metropolitan Transportation Authority Consolidated Audit.
Recommendation:
We recommend the City work closely with Public Works to ensure the three (3) findings from the
compliance audit are properly addressed.
Views of Responsible Officials:
The Public Works Department has established certain procedures to address the findings and is working
with the Finance Department. These issues occurred because the employee handling the items on a
daily basis is no longer with the City. Because of the vacancy and very limited staff to cover those duties
until the replacement position could be established and filled certain items were overlooked, but have now
been corrected.
With the filling of the replacement position, and the additional safeguards put in place it should resolve the
issues in the future.
Observation 10 — Budaet Process
CKTiY:".1[�tC0
During our review of the budget vs. actual expenditures there were some variances between budget to
actual due to department reporting expenditures different to the appropriate budget code when requesting
payment by the Finance Department.
Recommendation:
We recommend the Finance Department work with the various City departments on any changes in
account codes. on that change with the newly approved budget and provide regular reports to the
department to review amounts budgeted for vs. expenditures so each department can provide
appropriate oversight reviews and any corrections to the Finance Department .
Views of Responsible Officials
This past year was an extremely unusual and challenging year in regards to the budget. The City Council
did not adopt the budget for fiscal year 2013/14 until March 2014. For the first eight (8) months City staff
operated under continuing appropriations so there were no adopted numbers to input initially into the
budget system. In addition, there were several major city departmental reorganizations that further
complicated the budget situation and requests of the City Council that non -law enforcement activities
overseen by the Police Department be separated out for budget purposes. The lack of an adopted budget
for most of the fiscal year and the late changes caused certain items to change for individual departments
and some expenditures were mistakenly charged to the wrong object code. In addition, the City has not
adopted a continuing appropriations resolution carrying over certain grant, contracts or capital projects
from the previous year so often the estimate at budget time compared to the previously approved
amounts are different in the new budget. Other variances were the result of significant personnel
vacancies within some departments.
With the budget being adopted on time this year, the Finance Department is issuing quarterly status
reports which will allow for better tracking of expenditures both within the department and citywide. This
reporting should also allow for items mischarged to be found and corrected. The Finance Department is
also looking at the implementation of dong continuing appropriations annually for all capital projects and
contracts that go over multiple years.
The City is still hampered by an outdated and very user unfriendly financial and accounting system. This
makes it nearly impossible for department heads to look up or check on expenditures on their own. As
such the must contact the Finance Department to receive current accounting and financial information. In
addition, the administrative support staff for each department and the Finance Department have been
severely cut over the past few years due to limited resources and the elimination of the Redevelopment
Agency meaning most departments do not have a person that they can assign solely to monitor their
budget and they must squeeze this in with their other duties. However, a more user friendly and
comprehensive financial and accounting system with assist both the Finance departments and User
departments in tracking expenditures and projects more closely.
Observation 11 — City Council Minutes
The City Council minutes for the fiscal year were not readily available during the time of audit fieldwork.
The minutes to City Council, Commission and Board meetings should be readily available as public
record. We noted there were no completed written minutes going back the past three years due to
resignation of the previous deputy city clerk and this position not being filled.
The City hired a third party service provider to summarize minutes and the minutes for fiscal year 2013/14
have been presented and approved by the City Council. The City Council approved the position of Chief
Deputy City Clerk in the fiscal year 2014/15 City budget.
Recommendation:
We recommend the Board minutes continue to be transcribed, approved and available for public review
on a timely basis.
Views of Responsible Officials:
As stated above the previous CEO did not fill the Chief Deputy City Clerk's position when the previous
individual retired. In addition no provisions were made to have the minutes transcribed and later
approved by the City Council. The reasoning given was with the major budget cuts that position could not
be afforded and if anyone wanted verification of an action they could listen to the tapes.
Once there was a change in leadership in December of 2013, an immediate change occurred in
attempting to rectify this situation. Interim staff was hired and a third party was contracted with to bring
current previous minutes and have them approved by the City Council. A majority of past minutes have
been submitted to the City Council for their approval. The City has recently hired a Chief Deputy City
Clerk who has previous experience. She also attends all City Council Meetings so she is aware of all
actions and votes. She is now keeping the minutes current and going to the City Council for approval on
timely basis.
Observation 12 — Form 460s
Condition:
We noted filed Form 460's were not submitted prior to the filing deadline and one (1) required Form 460
was not obtained by the City. We also noted the City uses the Fair Political Practices Commission Filing
Schedule for Candidates and Controlled Committees for Local Offices but does not have a formal policy
implemented.
Recommendation:
We recommend the City communicate the importance of filing the Form 460's and implement a policy to
ensure the Fair Political Practices Commission guidelines are followed.
Views of Responsible Officials:
The filling of the Chief Deputy City Clerk's position will assist in notifying those officials on the timely filing
of the Form 460s. The City Attorney will be consulted on what additional policies he would recommend
for City Council adoption in addition to current State Laws to respond)
Observation 13 — City -wide Job Descriptions
During audit inquiries, we noted there are current employment positions filled at the City for which there
are only un- official job descriptions.
Recommendation:
We recommend Human Resources update job descriptions for current positions held at the City and
obtain City Council approval for any current or new position whose job descriptions and duties have not
been previously approved by the governing body.
Views of Responsible Officials:
The previous Human Resources Manager did not have approved job descriptions created for a multitude
of new positions when they were created. The new Human Resources Manager recognizes the
importance of current approved job descriptions and is working on addressing that issue as quickly as
possible. However, the current Human Resources Department is significantly understaffed for a City of
Baldwin Park's size with its own police department. The Human Resources Manager is working on
completing and updating them in a systematic manner but is severely hampered by the lack of staff to
deal with them in a comprehensive manner and is trying to rectify them on an individual basis and as time
permits. All job descriptions developed or changed are going to the City Council for approval.
Observation 14 — Deposits
Condition:
The City maintains a schedule of refundable deposits. We were unable to reconcile the amount to GEMS
due to reconciling items that consisted of refundable deposits paid but not included in the schedule.
Recommendation
We recommend the City review the schedule of refundable deposits to agree with GEMS
Views of Responsible Officials:
In the past, the responsibility for entering the deposits in the Excel Schedule and making sure they
reconciled with the GEMS system was assigned to the position of Senior Accountant. Several years ago,
the Sr. Accountant retired and the position was not filled along with several other retirements in the
Finance Department, greatly reducing staffing in the Finance Department. During this period of transition,
some of the deposits and refunds were not entered in the Excel Schedule for a period of time prior to
reassigning the task to another staff member. However, currently all the deposits and refunds have been
recorded in GEMS /financial system). The Excel Schedule will be reviewed and a determination made on
what action is needed to get the Excel schedule reconciled with the information in the City financial
system This fiunCtinn has now been reassigned and senior staff will review annually prior to the audit
to ensure they match.
Observation 15 — Baldwin Park Community Corporation
The Baldwin Park Community Corporation does not involve the use of any City funds. All funds used are
raised through donations or private grants. The City has provided staff in Recreation to support and run
the program activities and Finance to provide the accounting support. This support goes back over
twenty -five years. However, over time it has been harder to get individuals to service on the Board of
Director and maintain an active Board.
The bylaws of the Baldwin Park Community Corporation requires the board of directors to perform certain
oversight and policy functions such as monitoring of expenses, adoption of a budget, and approval of
certain purchases. Due to the lack of an established a board of directors, the following was noted:
Disbursements of funds require approval and authorization by the board of directors. The
checks must be signed by two of the four of the following: President, 1st VP, Secretary or
Treasurer. The Community Corporation Center currently lacks an active board of directors.
The Director of Parks and Recreation Department approves purchases for payments and the
Finance department processes the checks and maintains the accounting records.
The Treasurer should be responsible for maintaining full and accurate records of receipts and
disbursements and for the deposit of monies. The Finance department maintains records of
monies received and currently performs the duties of the Treasurer.
A budget of estimated expenses must be compiled and submitted to the board of directors.
The Community Center Corporation currently does not have an established approved budget.
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We recommend if the Community Corporation is to continue as non - profit then an active Board of
Directors needs to be re- established. However, if the Community Center is unable to establish an active
Board of Directors in accordance with its bylaws then it should be dissolved. If it does become active
again we recommend the Community Corporation amend its bylaws to allow the board of directors to
appoint an appropriate organization or firm to assist the Treasurer in maintaining its funds and providing
the necessary accounting and financial reporting support. The Community Corporation should also
develop and adopt a formal budget as stated in its by laws.
Views of Responsible Officials:
The City is currently reviewing what would be the best way to move forward from an organizational
standpoint and still try and meet some of the needs and programs the Community Corporation has
provided in the past. Staff is researching options and if the Corporation is dissolved how it may transition
to a new organization or operation. Staff is working to explore different alternatives and is working to
resolve this issue in the next year. In the interim, the Recreation Department continues to provide
program leadership and support and the Finance Department maintains the financial records.