City of Maywood. Adopted Budget. Fiscal Year July 1, 2016 to June 30, 2017 and Fiscal Year July 1, 2017 to June 30, 2018

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1 City of Maywood Budget Fiscal Year July 1, 2016 to June 30, 2017 and Fiscal Year July 1, 2017 to June 30, 2018

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3 To the Honorable Mayor and Members of the City Council, Budget Message Attached for your consideration is the Maywood Proposed Budget for Fiscal Years and The budget has been developed with a vision to provide basic services and also pay the significant amounts due on non-bonded debt (the unfunded liability of the safety pension plan, the amount owed by the City to the California Joint Powers Insurance Authority for previous years liability and workers compensation losses, the California Department of Finance determined amount due the Successor Agency by the City) and reduction of the deficit fund balance of the City s General Fund. These are significant fiscal issues facing Maywood. In spite of the significant issues described above the proposed budget eliminates the General Fund deficit fund balance in. It is a responsible effort to eliminate it over the two-year period. The deficit was a result of the amounts due CalPERS on the safety unfunded pension that was not paid. However, new accounting standards require the required payment, even if not paid, to be included in the financial statements. Doing this resulted in the deficit fund balance. If CalPERS grants the City some relief in the prior payment requirements that would then reduce the deficit fund balance. The proposed budget continues the existing programs. There are also significant capital projects included in the budget. The capital projects are funded with either special revenue funds or grants funds. However, before those projects are funded solely from special revenue funds (that is no grants funds are used for a portion of the project) the City should consider whether or not the special funds could be used or exchanged in order to assist in repaying the non-bonded debt. Proposed for this year is the establishment of a special revenue fund Retirement Fund. It will receive as income the property tax override approved by the Maywood voters in the 70 s. The expenditures will be for the retirement (pension) costs of the City. The current property tax levy is not sufficient to pay all of the retirement (pension) costs. This is a major policy issue for the City Council to consider. Sincerely, Reuben Martinez City Administrator David A Bass Finance Consultant

4 City of Maywood Budget City Council Ramon Medina Mayor Eduardo De La Riva Mayor Pro Tem Thomas Martin Councilmember Gloria Viramontes City Treasurer Other Elected Officials Sergio Calderon Councilmember Ricardo Villarreal Councilmember Gerardo Mayagoitia City Clerk Appointed Officials Reuben Martinez City Administrator Michael Montgomery City Attorney as of May 20, 2016

5 Table of Contents page page Fund Balance Revenue Detail: Fiscal Year Revenue by Account - General Fund 19 Fiscal Year Revenue by Account - All Funds 22 Fiscal Year Revenue Summaries: Expenditure Detail: General Fund by Category 4 Expenditures by Account - General Fund 27 All Funds by Category 4 Expenditures by Account - All Funds 30 Expenditure Summaries: General Fund by Category 7 Departmental Detail Budgets: All Funds by Category 7 Other 34 General Fund by Department 8 Elected Officials 35 All Funds by Department 8 General Government 36 Departmental Budgets: Community Development 39 Other 11 Community Services 41 Elected Officials 12 Police 44 General Government 13 Capital Projects 46 Community Development 14 Community Services 15 Successor Agency Police 16 Revenue 50 Capital Projects 17 Expenditures 51 Personnel: Authorized Positions 53

6 City of Maywood Fiscal Year Summary of Revenue, Expenditure and Changes in Fund Balance Audited Available Fiscal Year Fund Balance Transfers Transfers Net Fund Balance 6/30/2015 Revenues In Expenditures Out Rev/vs Exp 6/30/2016 General (1,329,048) 6,715, ,395, , ,710 (419,338) Retirement 0 (A) 363, , , Total for General & Retirement (1,329,048) 7,079, ,640 6,169, , ,710 (419,338) Special Revenue Funds Gas Tax 2,344, , , ,550 2,359,217 Prop 1B (11,584) (11,584) TDA Bikeway 0 18, ,170 18,170 Proposition A 76, , , ,402 Proposition C 824, , ,590 0 (27,090) 797,067 Measure R 910, , , ,020 1,214,511 STPL Federal Grant 179, ,720 Comm. Develop.Block Grant (3,135) 310, , ,135 0 Section 108 Loan 101, ,698 AQMD 116,478 30, , ,478 COPS 105, , , ,550 Lighting & Landscaping 658, , ,280 0 (73,730) 585,227 Successor Agency Trust Fund 1,923,321 1,413, ,413, ,923,321 Total - Special Revenue Funds 7,227,002 3,954, ,177, ,775 8,003,777 Total - All Funds 5,897,954 11,033, ,640 9,347, ,640 1,686,485 7,584,439 (A) New fund 1

7 City of Maywood Fiscal Year Budget Summary of Revenue, Expenditure and Changes in Fund Balance Available Fiscal Year Budgeted Fund Balance Transfers Transfers Net Fund Balance 6/30/2016 Revenues In Expenditures Out Rev/vs Exp 6/30/2017 General (419,338) 6,742, ,835, , ,900 (56,438) Retirement 0 (A) 377, , , Total for General & Retirement (419,338) 7,120, ,050 6,757, , ,900 (56,438) Special Revenue Funds Gas Tax 2,359, , ,068,560 0 (1,491,000) 868,217 Prop 1B (11,584) (11,584) TDA Bikeway 18,170 18, ,170 36,340 Proposition A 584, , ,000 1,095,402 Proposition C 797, , ,025,370 0 (591,890) 205,177 Measure R 1,214, , ,000 0 (651,790) 562,721 STPL Federal Grant 179, ,720 0 (179,720) 0 Comm. Develop.Block Grant 0 358, , Section 108 Loan 101, ,698 AQMD 146,478 54, ,950 0 (72,950) 73,528 COPS 105, , , ,550 Lighting & Landscaping 585, , ,490 0 (82,190) 503,037 Successor Agency Trust Fund 1,923,321 1,427, ,483,070 0 (55,600) 1,867,721 OPEN FOR USE Capital Project Total - Special Revenue Funds 8,003,777 4,012, ,608,460 0 (2,595,970) 5,407,807 Total - All Funds 7,584,439 11,133, ,050 13,366, ,050 (2,233,070) 5,351,369 (A) New fund 2

8 City of Maywood Fiscal Year Budget Summary of Revenue, Expenditure and Changes in Fund Balance Budgeted Available Fiscal Year Budgeted Fund Balance Transfers Transfers Net Fund Balance 6/30/2017 Revenues In Expenditures Out Rev/vs Exp 6/30/2018 General (56,438) 6,963, ,195, , ,890 73,452 Retirement 0 (A) 392, ,790 1,031, Total for General & Retirement (56,438) 7,356, ,790 7,226, , ,890 73,452 Special Revenue Funds Gas Tax 868, , ,860 0 (388,840) 479,377 Prop 1B (11,584) (11,584) TDA Bikeway 36,340 18, ,170 54,510 Proposition A 1,095, , ,220 1,616,622 Proposition C 205, , ,430 0 (231,370) (26,193) Measure R 562, , , , ,291 STPL Federal Grant Comm. Develop.Block Grant 0 358, , Section 108 Loan 101, ,698 AQMD 73,528 30, , ,528 COPS 105, , , ,550 Lighting & Landscaping 503, , ,500 0 (88,200) 414,837 Successor Agency Trust Fund 1,867,721 1,428, ,485,340 0 (57,020) 1,810,701 Total - Special Revenue Funds 5,407,807 4,043, ,040, ,530 5,411,337 Total - All Funds 5,351,369 11,400, ,790 11,267, , ,420 5,484,789 (A) New fund 3

9 Revenue Summaries 4

10 City of Maywood Revenue by Category General Fund Category FY FY FY FY Budget As of 1/31/16 FY Taxes 3,086,364 3,147,952 3,102,598 3,337,779 2,976,000 1,280,559 3,139,220 3,134,990 3,247,060 Intergovt 2,187,747 2,235,753 2,258,161 2,354,288 2,313,000 1,231,949 2,452,730 2,609,340 2,707,630 Charges for Services 14,256 42,469 46, ,136 39,700 60,221 94,010 43,800 43,800 Fines & Forfeitures 181, , , , , , , , ,000 Licenses & Permits 378, , , , , , , , ,300 Use of Money & Property 35,775 46, ,626 69,158 82,400 24,122 71,700 71,900 71,900 Miscellaneous 28,607 6, , ,350 12,100 25,616 35,760 7,000 7,000 Fund Exchange , , ,912,700 6,095,179 6,997,647 7,844,696 6,172,900 3,142,755 6,715,860 6,742,730 6,963,690 All Funds Category FY FY FY FY Budget As of 1/31/16 FY Taxes 3,086,364 3,147,952 3,102,598 3,337,779 2,976,000 1,442,343 3,502,540 3,512,840 3,640,030 Intergovt 6,339,029 5,851,442 7,439,767 6,630,918 6,268,000 2,746,532 6,218,515 6,437,330 6,566,990 Charges for Services 372, , , , , , , , ,500 Fines & Forfeitures 305, , , , , , , , ,000 Licenses & Permits 417, , , , , , , , ,300 Use of Money & Property 35,788 47, , ,336 82,630 24,634 72,600 72,800 72,800 Miscellaneous 35,685 15, , ,350 12,100 25,616 35,760 7,000 7,000 Fund Exchange , , ,592,034 10,045,384 12,507,485 12,341,005 10,312,685 4,916,425 11,033,665 11,133,070 11,400,620 5

11 Expenditure Summaries 6

12 City of Maywood Expenditures by Category General Fund Category FY FY FY FY Budget at 1/31/16 FY Personnel 771, , , , , , , , ,960 Services & Supplies 1,373, , , , , , , , ,900 Contractual Services 3,978,566 3,567,960 3,600,708 3,229,161 3,368,000 1,602,944 3,443,680 3,565,950 3,804,710 Capital 20,080 16,475 2,183 31,750 15,000 66,260 70,690 15,000 15,000 Pension Debt 41, , , ,931 47,690 41,485 71, CJPIA Debt 0 36, , , ,000 Successor Agency Debt , ,000 Debt Service 309, , , ,941 41, , , , ,440 Fund Exchange , ,494,249 6,423,132 6,202,919 5,771,973 5,015,200 2,639,477 5,395,510 5,835,780 6,195,010 All Funds Category FY FY FY FY Budget at 1/31/16 FY Personnel 1,245,189 1,039, , , , , ,530 1,331,290 1,359,100 Services & Supplies 2,101,289 1,550,563 1,266,810 1,195,273 1,291, ,576 1,294,100 1,184,620 1,299,100 Contractual Services 4,740,031 4,596,368 4,517,850 4,247,847 4,210,900 2,345,932 4,588,680 4,831,930 5,077,710 Capital 218,620 1,098,258 1,029, , ,000 69, ,690 3,201, ,940 Pension Debt 41, , , ,931 47, , , ,900 1,031,760 CJPIA Debt 0 36, , , ,000 Successor Agency Debt , ,000 Debt Service 309,938 1,594,155 1,201,910 1,124,360 1,334, ,350 1,572,100 1,575,160 1,570,590 Fund Exchange ,500 1,350, , ,656,759 10,823,292 9,746,747 10,413,112 9,031,294 4,435,234 9,347,180 13,366,140 11,267,200 7

13 General Fund FY FY City of Maywood Expenditures by Department FY FY Budget at 1/31/16 FY Elected Officials 44, , , , ,750 74, , , ,200 General Govt 2,692,534 2,055,789 1,384,083 1,391,909 1,650, ,173 1,450,020 1,352,850 1,460,530 Public Safety 3,092,889 2,902,126 3,015,852 2,637,964 2,841,330 1,369,479 2,838,440 3,062,900 3,297,560 Comm Develop 326,848 83, , , ,590 80, , , ,260 Comm Services 36,368 59, , , , , , , ,020 Capital Projects 4,290 16, , ,682 34, Debt Service 296,532 1,196,612 1,047,785 1,073,444 47, , , , ,440 Fund Exchange , ,494,249 6,423,132 6,202,919 5,771,973 5,015,200 2,639,477 5,395,510 5,835,780 6,195,010 All Funds FY FY FY FY Budget at 1/31/16 FY Elected Officials 44, , , , ,750 74, , , ,200 General Govt 3,231,444 2,882,196 2,237,498 1,892,377 2,470, ,064 1,964,990 1,952,530 2,061,750 Public Safety 3,092,889 3,088,378 3,015,852 2,737,964 2,841,330 1,469,479 2,967,040 3,202,900 3,447,560 Comm Develop 687, , , , , , ,400 1,157,190 1,158,830 Comm Services 1,135,324 1,104, , , , , ,560 1,155,690 1,183,510 Capital Projects 168, , , , ,000 38,376 34,690 2,965, ,000 Debt Service 296,532 2,488,425 1,896,839 1,899,863 1,341, ,300 2,491,860 2,790,060 2,895,350 Fund Exchange ,500 1,350, , ,656,759 10,823,292 9,746,747 10,413,112 9,031,294 4,435,234 9,347,180 13,366,140 11,267,200 8

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15 Departmental Budgets 10

16 Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Debt Service 309,938 1,594,155 1,201,910 1,124,360 1,334, ,350 1,572,100 1,575,160 1,570,590 Pension Debt * 41, , , ,931 47, , , ,900 1,031,760 CJPIA Debt 0 36, , , ,000 Successor Agency Debt , ,000 Fund Exchange ,500 1,350, , Unpaid Pension Debt 0 (693,557) (706,837) (781,428) 0 0 (583,744) 0 0 Total 351,630 1,845,010 1,401,735 2,514,863 1,854, ,171 1,933,436 2,817,060 2,922,350 Funding Sources: Other Overview Non-Departmental function accounts for the debt service (principal and interest) of the City's one bond issue and Successor Agency's bond issue, payment on the unfunded pension liability (principally for the former City's Police Department), amounts due the California Joint Powers Insurance Authority (CJPIA) (resulting primarily from liability and worker's compensations losses of the City's former Police Department), and the exchange of Proposition A funds with other cities in which Maywood receives "general fund" dollars. Priorities: 1) Continue to pay debt service on time 2) Begin repaying the debt owed the CJPIA, if there is a settlement agreement 3) Re-institute the payment of the unfunded Safety pension liability, subject to relief on previous years payments 4) Initial payment on the City amount due the Successor Agency, subject to verification of the amount due 5) Explore the possibility and feasibility of trading Prop A funds (and other funds) and receiving General Fund dollars * accrued, but not paid FY ($693,557), FY ($706,837), FY ($781,428). For paid $261,336, did not pay $583,744 General 350,883 1,246,341 1,134,518 1,119,872 88, , , , ,440 Proposition A ,000 1,350, , Retirement , , ,900 1,031,760 Parks & Recreat Successor Agency 0 1,291, , ,419 1,293, ,579 1,293,350 1,293,150 1,292, ,630 2,538,567 2,108,572 3,296,291 1,854, ,171 2,517,180 2,817,060 2,922,350 11

17 Budget Summary Elected Officials Overview Mission Statement - The City of Maywood is committed to transparency and accountability and providing quality municipal services that are responsive to the needs of our community. Priorities: 1) Increase Organizational Effectiveness and Efficiencies 2) Stabilize City Finances 3) Improve the Maintenance of the Infrastructure and Facilities 4) Become a Clean, Attractive, Safe and Vibrant Community The elected officials consist of five City Councilmembers, the City Treasurer, and the City Clerk. The City Council is comprised of five Maywood residents elected at large serving alternating four-year terms. The City Council selects a Mayor and Mayor Pro Tem annually. As a general law city, the City Council is responsible for making policy decisions and providing guidance to issues related to the overall quality of life, which City staff then executes. It also represents the City with other governmental and non-governmental entities in a myriad of ways. FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel 24,556 96, ,723 96, ,110 62, ,350 98, ,850 Services & Supplies 20,232 12,381 24,799 12,191 10,640 12,887 23,290 43,350 43,350 Contractual Services Capital Totals 44, , , , ,750 74, , , ,200 Funding Sources: General 44, , , , ,750 74, , , ,200 12

18 General Government Overview The General Government includes the City Manager, City Clerk, City Attorney, Finance, and Successor Agency operations. The department implements City Council policies, provides administrative support and direction, legal support, and provides support to the Successor Agency (formally known as the Redevelopment Agency). Priorities: 1) Monitor the City's financial condition and issue monthly financial reports to the City Council 2) Maintain a balanced budget 3) Implement the recommendations/findings of various audits Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel 859, , , , , , , , ,410 Services & Supplies 1,449,718 1,003, , ,671 1,033, , , , ,150 Contractual Services 840, , , , , , , , ,250 Debt Service 46,757 49,729 42,277 39,420 41,000 14,871 25,320 27,000 27,000 Capital 35, , ,423 (4,157) 289,000 31, , , ,940 Totals 3,231,444 2,882,196 2,237,498 1,892,377 2,470, ,064 1,964,990 1,952,530 2,061,750 Funding Sources: General 2,753,672 2,209,891 1,544,072 1,451,395 1,700, ,173 1,450,020 1,352,850 1,460,530 Traffic Safety 53,124 40,716 32, Gas Tax 77, , ,652 64,440 30,500 30,609 58, , ,260 Measure R Proposition C 43,526 45,247 44,635 30,205 43,916 20,839 29,500 8,400 6,940 CDBG 303, , , , , , , , ,830 Successor Agency ,581 99, ,403 58, , , ,190 Totals 3,231,444 2,882,196 2,237,498 1,892,377 2,470, ,064 1,964,990 1,952,530 2,061,750 13

19 Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel 93,565 40,530 36,583 92,525 82,570 58, , , ,730 Services & Supplies 296, , , , , , , , ,500 Contractual Services 297,570 72, , , , , , , ,600 Capital Totals 687, , , , , , ,400 1,157,190 1,158,830 Funding Sources: Community Development Overview The Community Development Department is responsible for the administration of programs that guide the City's growth and development. The Department includes the Planning function, Building and Safety Services function, Public Works function, and Capital Improvement projects. The department provides planning-related staff support to the City Council and Planning Commission and coordinates the activities of the regional planning agencies affecting the City. The Building and Safety Services Division issues building permits and provides inspection services for new construction and remodeling activity throughout the City. The Department serves the community by developing, constructing, and maintaining the public infrastructure, which includes all public streets, sidewalks, storm drains, traffic signals, landscaping, parks, buildings, solid waste collection services. Priorities: 1) Work with the recently established planning commission 2) Oversee the implementation of the Capital Improvement Plan 3) Continue to provide excellent building permit and inspection services 4) Expand Code Enforcement program with CDBG funds General 326,848 83, , , ,590 80, , , ,260 Gas Tax 188, , , , , , , , ,600 Measure R 10,000 10,000 10,000 10, ,000 10,000 20,000 0 CDBG ,120 74,470 Street Lighting 161, , , , , , , , ,500 Successor Agency , Totals 687, , , , , , ,400 1,157,190 1,158,830 14

20 Community Service Overview The Community Services Department provides planning and coordination of community recreation-related activities and. The department also coordinates and manages the City s transportation programs. Priorities: 1) Continue the City's transportation plan funded with Prop C funds from the County Metro Transportation Authority 2) Oversee and monitor the City's contract with the YMCA Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel 267, ,556 83,933 24,017 19,600 11,174 18, , ,110 Services & Supplies 335, , , ,764 78,245 99, , , ,100 Contractual Services 509, , , , , , , , ,300 Capital 15, Debt Service 8, ,956 7, Totals 1,135,324 1,104, , , , , ,560 1,155,690 1,183,510 Funding Sources: General 36,368 59, , , , , , , ,020 Gas Tax 42,406 64, , ,340 53,700 8,048 50,000 57,000 60,000 Bikeway , Parks & Recreat 618, ,006 7, Grants Fund 38,819 24, Proposition C 380, , , , , , , , ,490 Proposition A (105) Street Lighting 18,982 10,340 4, Totals 1,135,324 1,104, , , , , ,560 1,155,690 1,183,510 15

21 Police Services Overview Police Services is responsible for public safety and general law enforcement within the City, including patrol services, traffic enforcement and criminal investigation. Police Services provides a variety of community policing programs. The service is provided by a contract with the Los Angeles Sherriff Department. Priorities: 1) Continue to expand the neighborhood and business watch programs. 2) Monitor and track crime statistics Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel Services & Supplies Contractual Services 3,092,889 3,088,378 3,015,852 2,737,964 2,841,330 1,469,479 2,967,040 3,202,900 3,447,560 Capital Totals 3,092,889 3,088,378 3,015,852 2,737,964 2,841,330 1,469,479 2,967,040 3,202,900 3,447,560 Funding Sources: General 3,092,889 2,902,126 3,015,852 2,637,964 2,841,330 1,369,479 2,838,440 3,062,900 3,297,560 COPS 0 100, , , , , ,000 JAG Grant Fund 0 17, JAG ARRA Grant 0 68, Totals 3,092,889 3,088,378 3,015,852 2,737,964 2,841,330 1,469,479 2,967,040 3,202,900 3,447,560 16

22 Budget Summary FY FY FY FY FY Expense Category Budget As of 1/31/16 Personnel Services & Supplies Contractual Services Capital 168, , , , ,000 38,376 34,690 2,965, ,000 Totals 168, , , , ,000 38,376 34,690 2,965, ,000 Funding Sources: Capital Projects Overview The Capital Projects Function accounts for the capital improvements projects within the City. The projects included street improvements, sidewalk improvements, and similar projects. The proposed projects are funded with special revenues or a combination of special revenues and grants. The proposed projects are: 1) Traffic Signal Improvements 2) Arterial Street Improvements 3) Citywide Street Sign Project 4) Slurry Seal 5) Local Street Improvements 6) Annual Concrete Repairs General 4,290 16, ,923 30, ,682 34, Gas Tax 2,486 2, , , , ,349, ,000 Grants Fund 0 741, , Proposition C 160,404 44,329 4,488 2, ,000 0 Measure R , , ,000 3, , ,000 STPL ,720 0 CDBG 1, Air Quality Imp 0 2,053 1, ,950 0 Totals 168, , , , ,000 38,376 34,690 2,965, ,000 17

23 Revenue Detail 18

24 City of Maywood Revenue by Category by Account (General Fund) Account Name FY FY FY FY As Budget of 1/31/16 FY Taxes: Current Year Secured & Redemptions 187, , , , , , , , ,190 Debt Service Current Year Sec. & Red. 306, , , Current Year Unsecured , , ,000 9,012 25,000 26,000 27,040 Prior Year Secured & Unsecured (14) Homeowner Exemptions Pension Taxes Revenue /2 Public Safety Augmentation-Prop172 56,379 65,864 74,079 72,434 64,000 36,177 70,560 71,500 73,000 Sales Tax Revenue 877, , ,566 1,003, , ,739 1,097,980 1,304,850 1,357,040 Sales & Use Tax-L.A.County 286, , , , ,000 64, , Transient Occupancy Tax 31,942 39,376 57,018 50,696 56,000 36,362 87,440 88,000 88,000 Utility Users Tax 992, , , , , , , ,000 1,027,520 Franchise Fees 329, , , , , , , , ,270 Transfer Tax (Real Estate) 16,092 19,775 19,410 23,704 5,000 9,561 16,230 17,000 17,000 3,086,364 3,147,952 3,102,598 3,337,779 2,976,000 1,280,559 3,139,220 3,134,990 3,247,060 Intergovernmental: Vehicle License Fee-L.A.County 2,190,685 2,235,742 2,250,076 2,319,143 2,300,000 1,220,698 2,441,400 2,539,060 2,640,620 Motor Vehicle License Tax ,742 12,308 13,000 11,251 11,250 10,200 10,200 ABx1 Reimbursement (Admin) ,080 56,810 SB 90 Reimbursement HCDA:Code Enforcement (Proj.791) 0 0 (4,657) LAUSD Revenue , Used Oil Recycling Revenue (2,975) ,187,747 2,235,753 2,258,161 2,354,288 2,313,000 1,231,949 2,452,730 2,609,340 2,707,630 Charges for Services: Rubbish Assessment 5, ,587 13, ,137 6,150 6,200 6,200 Rents and Concessions 3,612 23,628 22,300 24,036 22,000 13,230 25,050 25,500 25,500 Copies, Maps, Gen., Plans, Etc Plan Check Fees 5,278 16,234 8,921 18,838 5,900 5,766 22,490 7,000 7,000 Plans and Specs Sale Reimbursable Revenue - State , ,845 34, Vending Machine Revenue 0 2,145 1,695 1,634 1,800 1,360 1,520 1,600 1,600 Boxing Club Revenue 0 0 8,260 3,910 9,100 1,210 2,440 2,500 2,500 19

25 City of Maywood Revenue by Category by Account (General Fund) FY FY FY FY As FY Account Name Budget of 1/31/16 Weight Room Membership ,256 42,469 46, ,136 39,700 60,221 94,010 43,800 43,800 Fines & Forfeitures: Parking Cites 169, , , , , , , , ,000 SEMC: Court Collections ,571 72,000 23,048 95, , ,000 Witness Fees Impound Vehicle Release 12,210 6,461 6,000 11,050 6, , , , , , , , , ,000 Licenses & Permits: Business License 134, , , , , , , , ,600 SB1186 Fee License Processing Fee 0 1,863 3,036 3,864 3,300 2,484 4,260 4,400 4,400 Tobacco Retailer License Contractor License Public Works Permit Fees , ,900 14,090 14,900 5,000 5,000 Apartment License 20,625 20,849 19,740 22,371 25,000 18,661 22,280 22,300 22,300 Penalties : Apt. & Bus. License 0 4,701 6,459 5,959 7,000 1,028 11,470 9,000 10,000 Temporary Parking Permits 18,424 68,112 71, ,100 70, , , , ,000 Parking Permits 53,749 54,681 59,454 73,844 64,000 52,197 74,420 75,000 75,000 Street Excavations Fireworks Application Fee/Sales 2, , Building Permits 78,504 64,061 46,946 44,180 53,000 61, ,540 60,000 60,000 Plumbing Permits 1,411 1,585 1,908 1,540 1,900 2,758 5,040 2,200 2,200 Electrical Permits 6,185 1,245 1,424 1,595 1, ,420 2,500 2,500 Mechanical Permits 881 3,798 3,430 2,036 3,500 1,398 2,630 2,800 2,800 Miscellaneous Building Permits 35,504 8,937 19,580 40,146 22,000 5,034 7,310 7,500 7,500 Occupancy Permits 18,784 17,796 8,418 13,322 9,000 6,214 10,490 10,500 10,500 Pre-sale Property Report Fee 0 0 3,588 3,630 3,800 2,860 5,550 4,200 4,200 Garage Sale Pemits 7,544 8,968 6,581 7,957 8,000 4,870 7,860 7,900 7, , , , , , , , , ,300 Use of Money & Property: Antenna Rent T-Mobile 0 0 3, , Interest Income 4,473 21,410 7, , Leased Property Rental Income 31,302 25,133 94,022 69,002 78,000 23,604 70,810 71,000 71,000 20

26 City of Maywood Revenue by Category by Account (General Fund) Account Name FY FY FY FY As Budget of 1/31/16 FY , , , , , , , , ,800 Miscellaneous: Contractual Services Legal or Settlement Fees 19,682 2, , , ,000 18, Miscellaneous Revenue 8, ,356 27,338 3,800 9,542 17,310 7,000 7,000 Insurance Refunds Sale of Property & Equipment 0 2, , Refunds & Overpayments , Over/Short (158) ,607 6, , ,350 12,100 25,616 35,760 7,000 7,000 Trade of Prop A Funds , , GRAND TOTAL 5,912,700 6,095,179 6,997,647 7,844,696 6,172,900 3,142,755 6,715,860 6,742,730 6,963,690 21

27 City of Maywood Revenue by Account (All Funds) Account Name FY FY FY FY Budget As of 1/31/16 FY Taxes: 1/2 Public Safety Augmentation-Prop172 56,379 65,864 74,079 72,434 64,000 36,177 70,560 71,500 73,000 Current Year Secured & Redemptions 187, , , , , , , , ,190 Current Year Unsecured , , ,000 9,012 25,000 26,000 27,040 Debt Service Current Year Sec. & Red. 306, , , Franchise Fees 329, , , , , , , , ,270 Homeowner Exemptions Pension Taxes Revenue Prior Year Secured & Unsecured (14) Retirement Property Tax - County RTTFP , , , ,000 Retirement Property Tax Levy , , , ,970 Sales & Use Tax-L.A.County 286, , , , ,000 64, , Sales Tax Revenue 877, , ,566 1,003, , ,739 1,097,980 1,304,850 1,357,040 Transfer Tax (Real Estate) 16,092 19,775 19,410 23,704 5,000 9,561 16,230 17,000 17,000 Transient Occupancy Tax 31,942 39,376 57,018 50,696 56,000 36,362 87,440 88,000 88,000 Utility Users Tax 992, , , , , , , ,000 1,027,520 3,086,364 3,147,952 3,102,598 3,337,779 2,976,000 1,442,343 3,502,540 3,512,840 3,640,030 Intergovernmental: ABx1 Reimbursement 1,166, ,449 1,994,296 1,496,258 1,551, ,477 1,413,240 1,427,470 1,428,320 ABx1 Reimbursement (Admin) ,080 56,810 Aid To Local Cities 0 39,504 21,380 22, ,170 18,170 18,170 AQMD Subvention Fund Revenue , ,295 30,000 30,000 30,000 Federal Grants 101, , , , HCDA:Administration (Proj.411) 78,493 1, , HCDA:Code Enforcement (Proj.791) 254, ,214 69,786 59, ,000 15,883 65,000 84,270 85,620 HCDA:Commercial Facade , HCDA:Graffiti Removal (Proj.407) 68,304 54,021 55,487 54,570 54,000 15,551 54,000 53,740 53,740 HCDA:Housing Rehab , HCDA:Neighborhood Sidewalk , , HCDA:Playground Shade Shelter (Proj.288) 35, HCDA:Sidewalk Repair Program 16,609 17, , ,664 74,000 46,788 74, , ,940 HCDA:Spray Pool Shade Shelter (Proj.289) 71, JAG.LLEBG.COPS GRANT 100, , , , , , , ,000 LAUSD Revenue , Measure R 271, , , , , , , , ,170 Motor Vehicle License Tax 41,617 33,151 45,307 12,308 37,000 11,251 11,250 34,200 10,200 Prop A Discretionary Incentive Grant ,094 18,

28 City of Maywood Revenue by Account (All Funds) FY FY FY FY FY Account Name Budget As of 1/31/16 Proposition A Allocations 479, , , , , , , , ,120 Proposition C Allocations 364, , , , , , , , ,260 SB 90 Reimbursement State Gasoline Tax Allocation 403, , , , ,000 83, ,030 65,770 65,000 State Gasoline Tax Allocation 136, , , , ,000 78, , , ,120 State Gasoline Tax Allocation 93,293 87,028 97, ,596 77,000 48,038 87,150 89,800 93,390 State Gasoline Tax Allocation 196, , , , ,000 98, , , ,510 State Gasoline Tax Engineering 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 State Grants 146, , , Used Oil Recycling Revenue (2,975) Vehicle License Fee-L.A.County 2,190,685 2,235,742 2,250,076 2,319,143 2,300,000 1,220,698 2,441,400 2,539,060 2,640,620 6,339,029 5,851,442 7,439,767 6,630,918 6,268,000 2,746,532 6,218,515 6,437,330 6,566,990 Charges for Services: Adult/Youth Sports fees 22,995 2, Boxing Club Revenue 10,810 11,579 8,260 3,910 9,100 1,210 2,440 2,500 2,500 Copies, Maps, Gen., Plans, Etc County Grants 37, Exercise class fees 21,522 10, Landscape & Lighting Assesments 168, , , , ,455 91, , , ,300 MTA Bus Pass Revenue 11,600 9,452 9,596 9,432 9,100 5,452 9,250 9,300 9,400 Plan Check Fees 5,278 16,234 8,921 18,838 5,900 5,766 22,490 7,000 7,000 Plans and Specs Sale Police Services Reimbursable Revenue - State , ,845 34, Rental Hall Income 4,890 2, Rents and Concessions 16,487 25,388 22,300 24,036 22,000 13,230 25,050 25,500 25,500 Rubbish Assessment 5, ,587 13, ,137 6,150 6,200 6,200 Swimming Pool Revenue 23, Vending Machine Revenue 0 2,145 1,695 1,634 1,800 1,360 1,520 1,600 1,600 Weight Room Membership 44,235 21, , , , , , , , , ,500 Fines & Forfeitures: Impound Vehicle Release 12,210 6,461 6,000 11,050 6, Parking Cites 169, , , , , , , , ,000 SEMC: Court Collections 123,381 84,019 78,814 92,571 72,000 23,048 95, , ,000 23

29 City of Maywood Revenue by Account (All Funds) FY FY FY FY FY Account Name Budget As of 1/31/16 Witness Fees , , , , , , , , ,000 Licenses & Permits: Apartment License 20,625 20,849 19,740 22,371 25,000 18,661 22,280 22,300 22,300 Building Permits 78,504 64,061 46,946 44,180 53,000 61, ,540 60,000 60,000 Business License 134, , , , , , , , ,600 Contractor License Electrical Permits 6,185 1,245 1,424 1,595 1, ,420 2,500 2,500 Fireworks Application Fee/Sales 42, , Garage Sale Pemits 7,544 8,968 6,581 7,957 8,000 4,870 7,860 7,900 7,900 License Processing Fee 0 1,863 3,036 3,864 3,300 2,484 4,260 4,400 4,400 Mechanical Permits 881 3,798 3,430 2,036 3,500 1,398 2,630 2,800 2,800 Miscellaneous Building Permits 35,504 8,937 19,580 40,146 22,000 5,034 7,310 7,500 7,500 Occupancy Permits 18,784 17,796 8,418 13,322 9,000 6,214 10,490 10,500 10,500 Parking Permits 53,749 54,681 59,454 73,844 64,000 52,197 74,420 75,000 75,000 Penalties : Apt. & Bus. License 0 4,701 6,459 5,959 7,000 1,028 11,470 9,000 10,000 Plumbing Permits 1,411 1,585 1,908 1,540 1,900 2,758 5,040 2,200 2,200 Pre-sale Property Report Fee 0 0 3,588 3,630 3,800 2,860 5,550 4,200 4,200 Public Works Permit Fees , ,900 14,090 14,900 5,000 5,000 SB1186 Fee Street Excavations Temporary Parking Permits 18,424 68,112 71, ,100 70, , , , ,000 Tobacco Retailer License , , , , , , , , ,300 Use of Money & Property: Antenna Rent T-Mobile 0 0 3, , Interest Income 4,486 22,354 67,308 32,334 1,530 1,030 1,790 1,800 1,800 Leased Property Rental Income 31,302 25,133 94,022 69,002 78,000 23,604 70,810 71,000 71,000 35,788 47, , ,336 82,630 24,634 72,600 72,800 72,800 Miscellaneous: Contractual Services Insurance Refunds Legal or Settlement Fees 19,682 2, , , ,000 18, Miscellaneous Revenue 15,871 9,936 9,486 27,338 3,800 9,542 17,310 7,000 7,000 Over/Short (158)

30 City of Maywood Revenue by Account (All Funds) FY FY FY FY FY Account Name Budget As of 1/31/16 Refunds & Overpayments , Sale of Property & Equipment 0 2, , ,685 15, , ,350 12,100 25,616 35,760 7,000 7,000 Trade of Prop A Funds , , GRAND TOTAL 10,592,034 10,045,384 12,507,485 12,341,005 10,312,685 4,916,425 11,033,665 11,133,070 11,400,620 25

31 Expenditure Detail 26

32 Account Name FY City of Maywood Expenditures by Account (General Fund) FY FY FY Budget As of 1/31/16 FY Audit Expense 39,350 41,166 30,000 30,000 33, ,500 33,000 33,000 Autos & Trucks-Repairs & Main ,000 1,908 3,200 4,000 4,000 Bank Fees & Expenses 3,159 17,506 15,471 9,880 7,500 3,255 10,000 10,500 11,000 Books Bottled Water Building Dept. Misc Building Repairs & Maintenance 9,880 7, ,747 22, ,413 5,860 8,000 8,000 CDBG - Administration 7, CDBG - Code Enforcement CDBG-Graffiti Removal 1, CJPIA Installment Payment 0 36, , , ,000 Code Enforcement , Communication Equipment Computer Software 11,906 17,097 20,765 10, ,191 7,970 9,000 9,500 Contractual Service 783, , , , , , , , ,950 Council Phones 0 0 1,312 2,313 2,400 1,275 2,480 2,600 2,600 Crossing Guard Service 0 0 8,743 42, ,305 56,830 57,000 58,000 Custodial Supplies 4,312 3,268 5,272 1, ,030 1,500 1,500 Decoration & Flag Hanging ,381 1,390 1,400 1,400 Demolition Costs Dues & Subscriptions 11,431 22,219 22,333 5, ,536 14,000 15,000 15,000 Elected Officials Stipend 5, ,159 44,245 45,000 25,311 43,390 43,550 43,550 Elections 52, ,481 2,371 65,000 1,971 63, ,000 Electricity Service 46,922 23,720 11, ,923 32,440 35,690 39,500 Equipment Repairs (Non-Auto) 1, , Fund Exchange Expense , Gas & Oil 2,879 3,502 4,369 2, ,081 2,500 2,500 3,000 Governmental Purpose 1, Group Insurance 217, , , , ,000 64, , , ,360 Hourly 248, , , , ,000 99, , Improvements Other Than Buildings Information Technology 24, ,339 50,000 13,348 35,000 40,000 40,000 Interest Expense 214, , , , , , , ,440 Land Appraisal 0 0 1, LAUSD SRHR#8 Expenses ,

33 Account Name FY City of Maywood Expenditures by Account (General Fund) FY FY FY Budget As of 1/31/16 FY Lease Payments 54,351 49,729 49,233 46,428 41,000 14,871 25,320 27,000 27,000 Legal Services 669, , , , ,000 77, , , ,000 Machinery & Equipment 13, ,795 13, Medical Reimbursements , ,000 60, , , ,000 Medical Supplies Medicare Expense 12,304 9,971 6,980 4,482 7,000 2,734 7,980 7,330 7,330 Meetings & Mileage & Conf. 11,009 9,619 11,206 12,184 9,000 8,769 19,310 39,250 39,250 Membership Dues ,005 37,000 10,114 10,500 12,000 12,000 Miscellaneous (Building) , ,133 1,800 2,000 2,000 Miscellaneous Expense 6,727 7,319 6,057 6,483 4,400 9,303 14,180 13,000 13,000 Municipal Code Service , Natural Gas Service 1,500 1, , ,000 48,000 52,000 Office Equipment 1, , ,000 20,783 23,000 15,000 15,000 Office Supplies 22,494 13,142 13,487 14,828 9,900 6,859 12,410 13,500 13,500 Other Equip. Repairs & Parts Outside Service 36, ,501 3,214 4,000 1,736 4,200 4,200 4,200 P.E.R.S. Expense 16,778 9,480 15,594 8,491 7,310 6,363 13,610 71,650 71,170 Park Events Parking Cite Surcharges ,208 15, , Parking Enforcement Supplies , PARS , PERS ER contributions-2010 audit 0 175, PERS Expense (Misc Unfunded Liab) 41,692 39,629 37,325 40,503 47,690 41,485 71, PERS Inactive Rate Plan Unfunded 0 693, , , Personnel 3,965 1, Plan Check Fees Postage & Freight 5,093 1,912 4,084 10,471 15,000 5,591 11,300 12,500 13,000 Principal 40,000 40,000 45,000 45, ,000 50,000 55,000 55,000 Processing Fees & Charges 0 13,601 21,895 22, ,723 13,510 25,000 25,000 Projects 4,290 16, , ,682 34, Public Liability Insurance 433, , , , , , ,170 80,000 80,000 Public Notices 3, ,222 2,781 12,000 2,933 3,640 4,500 4,500 Public Relations 1, Public Safety Contract 3,092,889 2,902,126 3,015,852 2,637,964 2,841,330 1,369,479 2,838,440 3,062,900 3,297,560 Realty Tax Service 1,544 1,491 1,

34 Account Name FY City of Maywood Expenditures by Account (General Fund) FY FY FY Budget As of 1/31/16 FY Safety Equipment 0 2, Salaries 147, , , , ,000 57,030 91, , ,020 Service Contracts and Warranties 3,774 1, , ,000 3,000 3,000 Settlement 12,877 55,966 1,320 57, ,136 3, Sewer and Storm Drain 7,025 3,977 1,885 6, Signals & Street Lights Stipulated Judgment 0 6, Street Light Maintenance (3,761) Successor Agency Payment , ,000 Swimming Pool Supplies 0 0 5, Telephone Service 28,711 14,678 12,118 9,852 13,000 5,639 12,590 13,000 13,500 Telephone Signals 1, Title Search Unemployment Insurance 99,900 4,437 15,913 20,947 18,000 1,350 4,790 5,000 5,000 Uniform Replacement Vacation Buy Back , Vehicles 853 (853) Water Service 4,985 2,778 38,735 33, ,432 24,890 25,000 26,000 Worker's Compensation 24,142 33,274 (7,652) 20,202 35,000 44,479 63,340 32,000 32,000 6,494,249 6,423,132 6,202,919 5,771,973 5,015,200 2,639,477 5,395,510 5,835,780 6,195,010 29

35 City of Maywood Expenditures by Account (All Funds) Account Name FY FY FY FY Budget As of 1/31/16 FY Adult/Youth Sports 12,950 1, Annual Concrete Repairs , ,000 Arterial Street Improvements ,000 0 Audit Expense 39,350 41,166 30,000 30,000 44, ,000 44,500 44,500 Autos & Trucks-Repairs & Main. 0 2, ,000 1,908 3,200 4,000 4,000 Bank Fees & Expenses 3,159 17,506 15,471 9,880 10,000 3,255 10,000 10,500 11,000 Books Bottled Water 1, Boxing Gym Expenditures 1, Building Dept. Misc Building Repairs & Maintenance 51,500 76, ,363 22,669 12,500 2,413 5,860 8,000 8,000 CDBG - Administration 26, CDBG - Code Enforcement 110,065 43, , , CDBG - Sidewalk Rehab 19, , ,338 (5,019) 74, , , ,940 CDBG-Graffiti Removal 60,779 59, , ,000 53,740 53,740 Chemical Supplies 163 2, Citywide Street Sign Project ,000 0 CJPIA Installment Payment 0 36, , , ,000 Claims , Code Enforcement , Communication Equipment Computer Software 11,906 18,447 20,765 10, ,191 7,970 9,000 9,500 Contractual Service 1,452,929 1,463,484 1,429,083 1,496,366 1,236, ,058 1,630,390 1,343,330 1,354,450 Council Phones 0 0 1,312 2,313 2,400 1,275 2,480 2,600 2,600 Crossing Guard Service 50,332 40,716 41,577 42, ,305 56,830 57,000 58,000 Custodial Supplies 37,757 18,392 5,272 1, ,030 1,500 1,500 Decoration & Flag Hanging ,381 1,390 1,400 1,400 Demolition Costs Dues & Subscriptions 11,431 23,820 27,653 5, ,536 14,000 15,000 15,000 Dump Charges 1, Elected Officials Stipend 5, ,159 44,245 45,000 25,311 43,390 43,550 43,550 Elections 52, ,481 2,371 65,000 1,971 63, ,000 Electricity Service 226, , , ,177 84, , , , ,000 Equipment Repairs (Non-Auto) 23,713 1,029 8,

36 City of Maywood Expenditures by Account (All Funds) Account Name FY FY FY FY Budget As of 1/31/16 FY Excersice Instructors 10,305 6, Fare Subsidy Expense ,842 44, ,208 46,640 48,000 50,000 Fund Exchange Expense ,500 1,350, , Gas & Oil 34,448 44,068 12,968 2, ,081 2,500 2,500 3,000 Governmental Purpose 1, Graffiti Removal 0 1, ,260 95,260 Group Insurance 217, , , , ,000 64, , , ,730 HCDA:Commercial Façade , HCDA:Housing Rehab , Hourly 597, , , , , , ,400 4,440 4,440 I.O.D. Pay (4,048) Improvements Other Than Buildings 6, Information Technology 24, ,339 50,000 13,348 35,000 40,000 40,000 Interest Expense 214,840 1,064,013 1,107,677 1,032, , ,479 1,001, , ,590 Land Appraisal 0 0 1, Landscape Median Maintenance ,000 75,000 LAUSD SRHR#8 Expenses , Lease Payments 55,098 50,142 49,233 46,428 41,000 14,871 25,320 27,000 27,000 Legal Services 669, , , , ,400 93, , , ,000 Local Street Improvements ,000 0 Machinery & Equipment 21, ,795 13, Medical Reimbursements , ,000 60, , , ,000 Medical Supplies Medicare Expense 28,155 21,024 9,481 6,794 9,205 4,171 10,520 14,090 12,120 Meetings & Mileage & Conf. 11,009 9,619 11,606 12,184 9,000 8,769 19,310 39,250 39,250 Membership Dues ,005 37,000 10,114 10,500 12,000 12,000 Miscellaneous (Building) , ,133 1,800 2,000 2,000 Miscellaneous Expense 8,626 7,454 6,057 20,803 4,900 9,303 14,180 13,500 13,500 Municipal Code Service , Natural Gas Service 7,524 5,230 1,137 44, ,000 48,000 52,000 NPDES , ,000 Office Equipment 1, , ,000 20,783 23,000 15,000 15,000 Office Supplies 26,844 15,413 13,487 14,828 10,400 6,859 12,410 13,500 13,500 Other Equip. Repairs & Parts

37 City of Maywood Expenditures by Account (All Funds) Account Name FY FY FY FY Budget As of 1/31/16 FY Outside Service 39, ,501 3,214 4,000 1,736 4,200 4,200 4,200 P.E.R.S. Expense 50,642 44,234 37,726 28,304 30,844 19,471 36, , ,360 Park Events Parking Cite Surcharges ,208 15, , Parking Enforcement Supplies , PARS , PERS ER contributions-2010 audit 0 175, PERS Expense (Misc Unfunded Liab) 41,692 39,629 37,325 40,503 47,690 41,485 71, PERS Inactive Rate Plan Unfunded 0 693, , , PERS Unfunded Liability-Misc , ,100 PERS Unfunded Liability-Safety , , , ,660 Personnel 3,965 1, Plan Check Fees Postage & Freight 5,093 1,912 4,084 10,471 15,250 5,591 11,300 12,500 13,000 Principal 40, ,000 45,000 45, ,000 50, , , ,000 Processing Fees & Charges 0 13,601 21,895 22, ,723 13,510 25,000 25,000 Projects 168, , , , ,000 38,376 34, Public Liability Insurance 434, , , , , , ,170 80,000 80,000 Public Notices 3,906 1,652 5,672 4,107 12,239 2,933 3,640 4,500 4,500 Public Relations 1, Public Safety Contract 3,092,889 2,902,126 3,015,852 2,637,964 2,841,330 1,369,479 2,838,440 3,062,900 3,297,560 Realty Tax Service 1,544 1,491 1, Recreation Supplies 3,264 5, Reimbursable Expenditures Relocation Service Rental Hall:Security Guard Svc 4, Safety Equipment 0 2, Salaries 210, , , , , , , , ,900 Service Contracts and Warranties 3,774 1, , ,000 3,000 3,000 Settlement 12,877 55,966 1,320 57, ,136 3, Sewer and Storm Drain 8,494 3,977 3,335 6, Signals & Street Lights 40,624 1,165 1,391 1,771 1, ,900 1,900 2,000 Slurry Seal , ,000 Stipulated Judgment 0 6,