political action essay

LOCATION: El Monte City Hall – East City Council Chambers 11333 Valley Boulevard El Monte, CA 91731

DATE AND TIME: Tuesday,

January 28, 2020 6:00 p.m.

ADJOURNED REGULAR MEETING AGENDA OF THE

CITY COUNCIL OF THE CITY OF EL MONTE

MEETING JOINTLY AND REGULARLY WITH THE EL MONTE HOUSING AUTHORITY; EL MONTE PUBLIC FINANCING AUTHORITY; EL MONTE WATER AUTHORITY; EL MONTE PARKING AUTHORITY; SUCCESSOR AGENCY TO THE FORMER EL MONTE COMMUNITY REDEVELOPMENT AGENCY; HOUSING SUCCESSOR AGENCY; AND, FROM TIME TO TIME, SUCH OTHER BODIES OF THE CITY WHOSE MEMBERSHIP IS COMPOSED EXCLUSIVELY OF THE MEMBERSHIP OF THE CITY COUNCIL

COUNCILMEMBERS/AUTHORITY MEMBERS: Andre Quintero, Mayor

♦ Maria Morales, Mayor Pro Tem ♦ Jessica Ancona, Councilmember ♦ Victoria Martinez Muela, Councilmember ♦ Jerry Velasco, Councilmember

1. CALL TO ORDER: 2. ROLL CALL FOR CITY COUNCIL AND AUTHORITY BODIES: Andre Quintero, Mayor/Chair

Maria Morales, Mayor Pro Tem/Authority Member Jessica Ancona, Councilmember/Authority Member Victoria Martinez Muela, Councilmember/Authority Member

Jerry Velasco, Councilmember/Authority Member

3. APPROVAL OF AGENDA:

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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4. CLOSED SESSION (6:00 p.m. – 7:00 p.m.): The City Council and the various Authority Bodies whose membership is composed exclusively of

the membership of the City Council (collectively, the “Council”) will attempt to address and complete all Closed Session business between 6:00 p.m. and 7:00 p.m. If the Council completes all Closed Session business prior to 7:00 p.m., the Council will take a short recess and commence all Open Session proceedings promptly at 7:00 p.m. In the event the City Council is unable to address or complete all agendized Closed Session items by 7:00 p.m., the Council will hear all such remaining items toward the end of the meeting, immediately following Council Communications. Should any member of the public wish to address the Council on any agendized Closed Session matter, the Council shall allow such person to address the Council on such matter prior to going into Closed Session, provided that all persons wishing to address the Council on an agendized Closed Session matter shall fill out a speaker card and be subject to a speaker’s time limit of 3 minutes per speaker and further provided that the Council shall be under no obligation to respond to or deliberate upon any specific questions or comments posed by a speaker or take action on any issue raised by a speaker beyond such action as the City Council may be lawfully authorized to take on an agendized Closed Session matter pursuant to the Brown Act (Govt. Code Section 54950 et seq.).

4.1 Closed Session Pursuant to Government Code Section 54956.8 – Conference with

Real Property Negotiator

Property Location: 11462 Lee Lane Name of Party City is Negotiating with: Potential Purchasers Under Terms of an RFP (Successor Agency Owned Property). City’s Designated Negotiators: Alma K. Martinez, City Manager; and Betty Donavanik, Community and Economic

Development Director; and Dave Gondek, Senior Deputy City Attorney. Under Discussion: Both terms of proposed marketing for sale including cost recovery terms with Oversight

Board/State DOF. 4.2 Closed Session Pursuant to Government Code Section 54956.9(d)(1) – Conference

with Legal Counsel – Existing Litigation Regarding the Following Related Matter: El Rovia vs. City of El Monte, Court Appeal, Second Appellate District Case No. B288134; El Rovia vs. City of El Monte, District Court Central District Case No. 2:19- CV-7506 CAS AFMx; and El Rovia vs. City of El Monte, Los Angeles Superior Court Case No. 19STCP05151.

4.3 Closed Session Pursuant to Government Code Section 54956.9(d)(1) – Conference

with Legal Counsel – Existing Litigation Regarding the Following Related Matter: Greater SGV Safe Community Foundation vs. City of El Monte, Los Angeles Superior Court Case No. 19STCP05662.

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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4.4 Closed Session pursuant to Government Code Section 54956.9(d)(1) Conference with Legal Counsel--Existing Litigation regarding the following related matter: Raul Sepulveda v. City of El Monte, District Court Central District Case No. 2:18-CV- 07973.

4.5 Closed Session pursuant to Government Code Section 54956.9(d)(1) Conference

with Legal Counsel--Existing Litigation regarding the following related matter: Angel Jose Velasco v. City of El Monte, Los Angeles Superior Court Case No. 19STCV13639.

OPEN SESSION PROCEEDINGS

(Commencing at 6:00 p.m. or as soon thereafter as the City Council reconvene from Closed Session/Short Recess) 5. INVOCATION: Chaplain Manny Coronilla, Calvary Chapel. 6. FLAG SALUTE: Allyson Luevano, 4th Grader from Maxson Elementary School. Enjoys

Cheerleading. 7. RECOGNITIONS, HONORS AND COMMUNITY INTEREST PRESENTATIONS:

7.1 Presentation by the City Council to Allyson Luevano from Maxson Elementary School for Leading the Pledge of Allegiance.

8. PUBLIC COMMENT REGARDING NON-AGENDIZED MATTERS: This time has been set aside for persons in the audience to make comments or inquiries on

matters within the general subject matter jurisdiction of the City Council, the Housing Authority, the Financing Authority and/or the Water Authority (collectively, the “Council”) that are not listed on this agenda. Although no person is required to provide their name and address as a condition to attending a Council meeting, persons who wish to address the Council are asked to state their name and address. Each speaker will be limited to three (3) continuous minutes. Speakers may not lend any portion of their speaking time to other persons or borrow additional time from other persons.

Except as otherwise provided under the Brown Act (Gov. Code Section 54950 et seq.), the

Council may not deliberate or take action upon any matter not listed on this posted agenda but may order that any such matter be placed on the agenda for a subsequent meeting. The Council may also direct staff to investigate certain matters for consideration at a future meeting.

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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All comments or queries presented by a speaker shall be addressed to the Council as a body and not to any specific member thereof. No questions shall be posed to any member of the Council except through the presiding official of the meeting, the Mayor and/or Chair. Members of the Council are under no obligation to respond to questions posed by speakers but may provide brief clarifying responses to any comment made or questions posed. The Council may not engage in any sort of prolonged discussion or deliberation with any speaker or group of speakers on matters that are not listed on this agenda.

Enforcement of Decorum: The Chief of Police, or such member, or members of the Police

Department as the Chief of Police may designate, shall serve as the Sergeant-at-Arms of any Council meeting. The Sergeant-at-Arms shall carry out all orders and instructions given by the presiding official for the purpose of maintaining order and decorum at the meeting. While members of the public are free to level criticism of City policies and the action(s) or proposed action(s) of the Council or its members, members of the public may not engage in behavior that is disruptive to the orderly conduct of the proceedings, including, but not limited to, conduct that prevents other members of the public from being heard when it is their opportunity to speak or which prevents members of the audience from hearing or seeing the proceedings. Members of the public may not threaten any person with physical harm or act in a manner that may reasonably be interpreted as an imminent threat of physical harm. All persons attending the meeting must adhere to the City’s policy barring harassment based upon a person’s race, religious creed, color, national origin, ancestry, physical handicap, medical condition, marital status, gender, sexual orientation or age.

9. CITY TREASURER’S REPORT:

10. DEMAND RESOLUTION NO. D-613

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL MONTE, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS AND SPECIFYING THE FUNDS OUT OF WHICH THE SAME ARE TO BE PAID. THE CITY COUNCIL OF THE CITY OF EL MONTE, CALIFORNIA, DOES RESOLVE AS FOLLOWS: SECTION 1. That the attached list of claims, demands, and payroll totaling $5,249,738.46 have been examined by the City Treasurer and that warrant numbers 1087763 through 1088247 and the payroll ending December 31, 2019 inclusive are hereby allowed in the amounts and ordered paid out of the respective funds as set forth.

11. APPROVAL OF MINUTES: Adjourned Regular Meeting Minutes of January 14, 2020.

City Council Meeting of January 28, 2020

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12. CONSENT CALENDAR: All matters listed under the Consent Calendar are considered to be routine in nature and may be

enacted by one motion approving the recommendation listed on the Agenda. One or more items may be removed from the Consent Calendar so that they may be discussed, considered and voted upon individually by the Council. A matter may be removed from the Consent Calendar and taken up separately by way of a seconded motion of any member of the Council with the approval of a majority of the Council quorum.

12.1 Waiver of Full Reading of Ordinance(s). RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Approval to waive full reading (except title) of all ordinances appearing on the City Council agenda as authorized under Government Code Section 36934, unless otherwise directed by the City Council.

12.2 Approval of Request to Serve Wine and “Spirits” Liquor at the Following City- Owned Facility.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION: It is recommended that the City Council consider and approve the request to serve/sell

wine and “Spirits” liquor at the following City-owned facility:

Non-Private User Event Date El Monte Women’s Club (Grace T. Black Auditorium)

Scholarship Dinner (Attendance 100)

Friday, February 21, 2020 5:30 p.m. – 9:30 p.m.

El Monte Women’s Club (Grace T. Black Auditorium)

Fashion Show (Attendance 100)

Saturday, April 25, 2020 10:30 a.m. – 2:00 p.m.

Private User Event Date Alba Brenes (Grace T. Black Auditorium)

Wedding (Attendance 200)

Saturday, May 23, 2020 6:00 p.m. – 11:30 p.m.

Roxana Vides (Grace T. Black Auditorium)

Quinceañera (Attendance 250)

Saturday, August 1, 2020 7:00 p.m. – 12:30 a.m.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A

City Council Meeting of January 28, 2020

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12.3 Approval of a Resolution Designating Thursday, March 12, 2020 as the 2020 Commemoration of Arbor Day in the City of El Monte.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION: It is recommended that the City Council:

1. Adopt a Resolution approving the commemoration of Arbor Day.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A Resolution No. 10080

13. PUBLIC HEARINGS:

13.1 A Public Hearing to Consider and Approve an Ordinance Amending Sections 5.80.050 (Dwelling Unit Tax Payable on Dwelling Unit Locations Improved with Three or Fewer Dwelling Units) of Chapter 5.80 (Rental Dwelling Use Tax) of Title 5 (Business Licenses and Regulations) to Provide for Calendar Year Collection of such Dwelling Unit Tax.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Open the public hearing; 2. Receive presentation from staff; 3. Pose question to staff; 4. Allow members of the public to offer comment; 5. Pose follow-up questions to staff; 6. Close the public hearing; and 7. Approve the proposed Ordinance by no less than three (3) votes for first reading.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A Ordinance No. 2966

City Council Meeting of January 28, 2020

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13.2 A Public Hearing to Consider and Approve a Resolution of the City Council of the City of El Monte, California Authorizing the Reallocation of Quimby In Lieu Fees for the Improvement and Rehabilitation of Public Park Facilities from Fletcher Park to Gibson Mariposa Park Pursuant to Government Code Section 66477(A)(3)(B).

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Open the public hearing; 2. Receive the presentation from staff; 3. Pose questions to staff; 4. Allow members of the public to offer comment; 5. Pose follow up questions to staff; 6. Close the public hearing; 7. Approve the proposed Resolution by no less than three (3) votes to authorize the

expenditure of Quimby in Lieu Fees in an amount not-to-exceed $100,000 for improvements and rehabilitation of public park facilities at Gibson Mariposa Park.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A Resolution No. 10081

14. REGULAR AGENDA:

14.1 Receive and File the Comprehensive Annual Financial Report (CAFR) of the City of El Monte for the Year Ended June 30, 2019.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Receive and file the Comprehensive Annual Financial Report (CAFR) of the City of El Monte for the year ended June 30, 2019.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A

14.2 Consideration and Approval of a Resolution for Submission of an Application Under the Department of Housing and Community Development’s Infill Infrastructure Grant Program.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

City Council Meeting of January 28, 2020

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1. Consider and adopt the attached Resolution approving an application for state funds from the Department of Housing and Community Development’s Infill Infrastructure Grant Program for capital improvements to the El Monte Metro project including constructing new open green space and widening Railroad Street; and

2. Authorize the City Manager to make all conforming modifications and edits and execute all implementing documents.

Total Cost: N/A Account No: N/A Is the cost of this item budgeted? N/A Resolution No. 10082

14.3 Consideration and Approval for the Purchase of LED Street Light Housing and Hardware from Wesco Distribution to Convert City-Owned Streets Lights.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Consider and approve the purchase of LED street light housing and hardware to convert City-owned street lights from Wesco Distribution for not-to-exceed amount of $30,000.

Total Cost: $30,000 Account No: 100-67-686-6218 Is the cost of this item budgeted? Yes

14.4 Consideration and Approval of a Resolution Updating the Citywide Classification and Compensation and Repealing and Replacing Resolution No. 10075 Approved December 17, 2019.

RECOMMENDATION OF BUSINESS ITEM UNDER CONSIDERATION:

It is recommended that the City Council:

1. Consider and approve the attached Resolution updating the Citywide Classification and Compensation Plan, effective February 1, 2020.

Total Cost: $119,079 Account No: Various Is the cost of this item budgeted? No Resolution No. 10083

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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15. CITY ATTORNEY’S AGENDA: 15.1 2019 Review and 2020 Goals Presentation. 16. CITY MANAGER’S AGENDA:

16.1 Police Department Update.

17. WRITTEN COMMUNICATIONS: 18. COUNCIL COMMUNICATIONS/REPORTS:

18A. Mayor Quintero

18A.1 Update Regarding Charter City, City Council Expansion and District Elections.

18A.2 Update Regarding Campaign Finance.

18B. Mayor Pro Tem Morales 18B.1 City-Sponsored Bus Passes for K-12 Students. 18C. Councilwoman Ancona 18D. Councilwoman Martinez Muela

18D.1 Discussion Regarding Autism Awareness Month, April 2020. 18E. Councilman Velasco 18E.1 Update Regarding Homeless County Report. 18E.2 Update Regarding Census 2020.

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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19. ADJOURNMENT: Adjourn in Memory of Joseph “Big Joe” Morales, former Little League President, Respected Community Member and Mentor

The next Regular Meeting of the City Council will be held on February 4, 2020 at 6:00 p.m. This Agenda will be posted on the City’s website, www.ci.el-monte.ca.us, and physically posted no less than 72 hours prior to the start of the subject regular meeting. Although it is the City’s practice and desire to electronically post a copy of this Agenda along with supporting material as part of its website posting, the size or formatting of certain supporting materials may render their website posting infeasible. Nevertheless, all supporting materials related to any item on this Agenda, that is made available to the members of the council may be inspected by members of the public at the City Clerk’s Office located at 11333 Valley Boulevard, El Monte, Monday through Thursday, 7:00 am – 5:30 pm. For more information, please call the City Clerk’s Office at 626- 580-2016.

All public meetings and events sponsored or conducted by the City of El Monte are held in sites

accessible to persons with disabilities. Requests for accommodations may be made by calling the office of the City Clerk at (626) 580-2016 at least three (3) working days prior to the event, if possible. This Agenda and copies of documents distributed at the meeting are available in alternative formats upon request.

Posted: January 23, 2020 at 7:00 p.m.

City Council Meeting of January 28, 2020

El Monte City Council ♦ El Monte Housing Authority ♦ El Monte Financing Authority ♦ El Monte Parking Authority ♦ El Monte Water Authority

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2019 Upcoming Events

DATE TIME LOCATION SUN. – JAN. 26th 1:00 P.M. – 3:00 P.M.

TEA PARTY LA HISTORIA SOCIETY MUSEUM 3240 Tyler Avenue, El Monte

TUES.– JAN. 28th 6:00 P.M. CLOSED SESSION 7:00 P.M. OPEN SESSION

REGULAR CITY COUNCIL MEETING El Monte City Hall Council Chamber 11333 Valley Boulevard, El Monte

THURS.- JAN 30th 10:00 A.M. BUSINESS OF THE MONTH PRESENTATION RAMONA NURSING & REHABILITATION CENTER 11900 Ramona Boulevard, El Monte, CA

THURS.-JAN. 30th 5:30 P.M.

LAMBERT PARK COMMUNITY OUTREACH AND PROJECT UPDATE MEETING Lambert Park 11431 McGirk Avenue, El Monte

SAT. – FEB. 8th 9:00 a.m. COFFEE WITH THE CITY MANAGER El Monte City Hall – Administrative Parking Lot 11333 Valley Boulevard, El Monte

SAT. – FEB. 8th 10:00 A.M.

CHARGING STATION PLUG-IN EVENT El Monte City Hall – Charging Station Parking Lot Area 11333 Valley Boulevard, El Monte

SAT. – FEB. 8th 11:00 A.M.

RAMONA & VALLEY INTERSECTION GROUNDBREAKING Intersection of Ramona Blvd/Main St. (Valley Mall)

SAT. – FEB. 8th 12:30 P.M. – 4:00 P.M.

CHINESE NEW YEAR CELEBRATION Location To Be Determined PLEASE NOTE THAT THE START TIME HAS BEEN MOVED BACK TO 12:30 P.M.

SAT. – FEB. 8th 12:00 P.M. – 5:00 P.M.

CLUB DURAZO VALENTINE DANCE Jack Crippen Senior Center 3120 Tyler Avenue, El Monte

THURS.-FEB. 13th 5:30 P.M. – 8:00 P.M. INSTALLATION MEALS ON WHEELS DINNER El Sombrero Restaurant 3550 Santa Anita Avenue, El Monte

City Council Meeting of January 28, 2020

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Agency Meeting Schedule and City Delegates

AGENCY TIME

LOCATION

County/City Selection Committee League of California Cities

1st Thursday of each month at 7:30 p.m.

Mayor Andre Quintero

Independent Cities Association

2nd Thursday of month at 7:30 p.m. (except. Feb., July, and Dec.)

Delegate: Councilwoman Martinez Muela Alternate: Councilwoman Ancona

Independent Cities Risk Management

2nd Wednesday; even months at 10:00 a.m.

Delegate: Councilman Velasco Alternate: Angela McCray, HR Director Sub Alternate: John Nguyen

League of California Cities

1st Thursday of each month at 6:30 p.m.

Delegate: Councilwoman Ancona

Sanitation District #15

4th Wednesday of each month at 1:30 p.m.

Director: Mayor Quintero Alternate: Councilwoman Martinez Muela

Disaster Council

(Meetings called by the Chair) Delegate: Councilwoman Martinez Muela Alternate: Councilwoman Ancona

Mosquito Abatement District

2nd Friday of each month at 7:00 a.m.

Delegate: Councilman Velasco Alternate: Councilwoman Martinez Muela

COG San Gabriel Valley Council of Governments

4th Monday of each month at 12:00 p.m.

Delegate: Councilman Velasco Alternate: Councilwoman Ancona

San Gabriel Valley Economic Partnerships of Commerce and Cities

3rd Thursday of each month at 8:00 a.m.

Delegate: Councilwoman Morales Alternate: Councilman Velasco

Foothill Transit Zone

Annual meeting in May. Time Varies.

Zone Member Delegate: Councilwoman Ancona Zone Member Alternate: Councilwoman Morales

ACE Alameda Corridor East

4th Monday of each month at 2:00 p.m.

Delegate: Councilwoman Martinez Muela Alternate: Councilwoman Ancona

METRO San Gabriel Valley Service Sector Governance Council

2nd Monday of each month at 5:00 p.m.

Delegate: Councilwoman Ancona Alternate: Councilwoman Morales

SCAG Southern California Association of Governments

1st Thursday of each month at 9:30 a.m.

Delegate: Councilwoman Morales Alternate: Councilwoman Ancona

1/23/2020 12:12 PMAP DRN Check List DRN 613 Ending 01/16/2020

Page 1 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

P NET PAYROLL 12/16/19 - 12/31/19 1,083,319.96 P Net Payroll 1,083,319.96

P AFLAC 01268 1088138 1/16/2020 DEC 2019 12/25/2019 AC#AAX41 INV#762620 DEC 2019 LIFE INS.- HR/RM 138.26 P AFLAC 01268 1088138 1/16/2020 DEC 2019 12/25/2019 AC#AAX41 INV#762620 DEC 2019 LIFE INS.- HR/RM 1,405.76 1,544.02 P AMERICAN FIDELITY ASSURANCE 12375 1087997 1/9/2020 NOV 2019 12/23/2019 INV #D088565 NOV 2019 AO, CANCR, CRITI, LIFE INS. - HR / RISK MGMT 20,147.35 P AMERICAN FIDELITY ASSURANCE 12375 1087998 1/9/2020 DEC 2019 12/23/2019 INV #D100630 DEC 2019 AO, CANCR, CRITI, LIFE INS. - HR / RISK MGMT 20,638.79 P AMERICAN FIDELITY ASSURANCE 12314 1087999 1/9/2020 P/E: 12/31/19 1/9/2020 SEC. 125 DEF FLEX BEN 3,696.81 44,482.95 P AMERICAN HERITAGE LIFE 10979 1088139 1/16/2020 DEC 2019 12/26/2019 CASE #PA 145 DEC 2019 ALLSTATE INSURANCE PREMIUM - HR/RM 677.50 677.50 P CA PUBLIC EMPLOYEES RETIREMENT 03048 0108202001 1/8/2020 JAN 2020 1/8/2020 JAN 2020 MED. FOR RET/ACTIVE MEMBERS 319,566.43 319,566.43 P CALIF STATE DISBURSEMENT/UNIT 04723 0109202012 1/9/2020 P/E: 12/31/19 1/9/2020 4,091.50 4,091.50 P CATALYST CORPORATE FEDERAL CU 04610 0109202006 1/9/2020 P/E: 12/31/19 1/9/2020 EL MONTE CREDIT UNION: PAYMENT 54,371.55 54,371.55 P CHLIC-CHICAGO (CIGNA HEALTH 08371 1088156 1/16/2020 JAN 2020 12/23/2019 INV#2581941 JAN 2020 CIGNA DENTAL - HR/RM 81.30 81.30 P CITY OF EL MONTE 04622 1088026 1/9/2020 P/E: 12/31/19 1/9/2020 GARNISHMENT FEE/LOAN: PAYMENT 31.33 31.33 P DEPARTMENT OF TREASURY 04731 0109202001 1/9/2020 P/E: 12/31/19 1/9/2020 FEDERAL TAX: PAYMENT 196,233.48 P DEPARTMENT OF TREASURY 04732 0109202002 1/9/2020 P/E: 12/31/19 1/9/2020 MEDICARE TAX: PAYMENT 44,006.70 240,240.18 P EL MONTE CITY EMPLOYEES CR UN 06796 0109202011 1/9/2020 P/E: 12/31/19 1/9/2020 CREDIT UNION YARD ACCOUNT: PAYMENT 292.00 P EL MONTE CITY EMPLOYEES CR UN 04613 0109202013 1/9/2020 P/E: 12/31/19 1/9/2020 POLICE CREDIT UNION: PAYMENT 210.00 502.00 P EL MONTE POLICE ASSOCIATION 04631 1088033 1/9/2020 P/E: 12/31/19 1/9/2020 ADMINISTRATOR PD DUES: PAYMENT 10,706.56 P EL MONTE POLICE ASSOCIATION 04630 1088034 1/9/2020 P/E: 12/31/19 1/9/2020 LONG TERM DISABILITY - POLICE: PAYMENT 1,599.61 12,306.17 P EMPLOYMENT DEVELOPMENT 04730 0109202004 1/9/2020 P/E: 12/31/19 1/9/2020 STATE WITHOLDING TAX: PAYMENT 78,225.85 78,225.85 P EMPLOYMENT DEVELOPMENT DEPT 12591 1088036 1/9/2020 P/E: 12/31/19 1/9/2020 EMPLOYMENT DEVELOPMENT DEPT: PAYMENT 250.00 250.00 P FIDELITY SECURITY LIFE 10747 1088170 1/16/2020 DEC 2019 11/21/2019 INV#164130676 DEC 2019 EYEMED VISION 4,069.40 P FIDELITY SECURITY LIFE 10747 1088171 1/16/2020 JAN 2020 12/22/2019 INV#164171578 JAN 2020 EYEMED VISION 4,471.01 8,540.41 P FRANCHISE TAX BOARD 04616 1088043 1/9/2020 P/E: 12/31/19 1/9/2020 STATE OF CAL FRAN TAX BOARD: PAYMENT 521.10 521.10 P KAISER FOUNDATION HEALTH PLAN 12263 1088184 1/16/2020 FEB 2020 12/25/2019 BILLING UNIT #057504704 FEB 2020 HEALTH INS FOR ACA ELIGIBLE P/T EMPLOY 2,507.43 2,507.43 P NATIONAL DEFERRED 04633 0109202003 1/9/2020 P/E: 12/31/19 1/9/2020 PART TIME DEF. COMPENSATION: PAYMENT 4,611.31 4,611.31 P NATIONWIDE RETIREMENT SOLUTION 11991 0109202005 1/9/2020 P/E: 12/31/19 1/9/2020 401 (A) EXECUTIVE PLAN: PAYMENT 6,662.91 P NATIONWIDE RETIREMENT SOLUTION 04635 0109202007 1/9/2020 P/E: 12/31/19 1/9/2020 457 DEFERRED COMP CITY MANAGER: PAYMENT 82,754.61 89,417.52 P PARS SUPPLEMENTAL RETIREMENT 03734 0109202008 1/9/2020 P/E: 12/31/19 1/9/2020 PARS SUPPLEMENTAL RETIREMENT: PAYMENT 17,298.42 17,298.42 P PERS LONG TERM CARE PROGRAM 04612 1088092 1/9/2020 P/E: 12/31/19 1/9/2020 LONG TERM CARE-MID MANAGEMENT: PAYMENT 343.92 343.92 P PUBLIC EMPLOYEES' RETIREMENT 03047 1001471220 1/6/2020 12.23.19 12/23/2019 RETRO ADJUSTMENTS FOR PAY PERIODS 01.01.19-06.30.19 & 10.16.19-10.31.19 3,865.39 P PUBLIC EMPLOYEES' RETIREMENT 03047 1001480814 1/13/2020 P/E: 12/15/19 12/24/2019 PENSION PLAN (PERS): PAYMENT 334,228.67 338,094.06 P SEIU LOCAL #721 04628 0109202010 1/9/2020 P/E: 12/31/19 1/9/2020 SEIU DUES, FEES, COPE: PAYMENT 5,623.78 5,623.78 P STANDARD INSURANCE CO 03563 1088225 1/16/2020 JAN 2020 12/19/2019 POL#00 495885 JAN 2020 MGMT LTD INS 1,201.98 1,201.98 P THE "SAVE OUR SERVICES" (SOS) 04621 1088116 1/9/2020 P/E: 12/31/19 1/9/2020 SAVE OUR SERVICES FUND: PAYMENT 4.00 4.00 P THE HARTFORD - PRIORITY 02240 1088232 1/16/2020 JAN 2020 1/14/2020 INV#945313281726 JAN 2020 BASIC LIFE INS POL#OGL221081 - HR 2,184.20 P THE HARTFORD - PRIORITY 02241 1088233 1/16/2020 DEC 2019 1/13/2020 INV#059981357215 DEC 2019 SUPP. LIFE INS. 7,680.00 P THE HARTFORD - PRIORITY 02241 1088234 1/16/2020 JAN 2020 1/14/2020 INV#051402129963 JAN 2020 SUPP. LIFE INS. 6,784.28 16,648.48 P UNITED HEALTHCARE INSURANCE 07124 1088237 1/16/2020 JAN 2020 12/16/2019 INV#898344404016 JAN 2020 VISION INSURANCE 116.50 116.50 P Payroll Vendor Total 1,241,299.69

O CHENG 12912 1088024 1/9/2020 181172 12/3/2019 REFUND GRADING BOND DEPOSIT 4208 CYPRESS AVE - PW 2,076.00 2,076.00 O EL MONTE SS PROPERTIES, LLC 12961 1088247 1/16/2020 185600 1/9/2020 REFUND DEMOLITION BOND 4350 TEMPLE CITY BLVD - ECON DEV 170,000.00 170,000.00 O One Time Vendor Total 172,076.00

R ACOSTA 00434 1087763 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R ADAMSON POLICE PRODUCTS 01255 1087991 1/9/2020 IV315900 11/29/2019 P226, 9MM LEGION BLK, 3 BLK G10 GRIP (3) 15RD MAGS, 20RD 9MM MAGAZIN 704.87 704.87 R ADLERHORST INTERNATIONAL LLC 01259 1087992 1/9/2020 104076 12/17/2019 12/17-18/19 NARCO RE-CERTIFICATION: I RODRIGUEZ / GIRGLE - PD 800.00 800.00 R AGUILERA 03308 1087764 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R AGUIRRE 10431 1087765 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R ALAN PALERMO CONSULTING 10411 1087993 1/9/2020 EM018-165 12/16/2019 10/27-11/30/19 LAMBERT PARK PROJECT MGMT SRVCS - P&R 2,160.00 R ALAN PALERMO CONSULTING 10411 1087993 1/9/2020 EM018-167 12/30/2019 12/01-12/28/19 LAMBERT PARK PROJECT MGMT SRVCS - P&R 2,400.00 4,560.00 R ALL CITY MANAGEMENT SERVICES 01290 1087994 1/9/2020 65226 11/29/2019 NOV 2019 SCHOOL CROSSING GUARD SVCS - NEIGHBORHOOD SVCS DIV. 13,350.80 13,350.80 R ALVA 08000 1087766 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R ALVAREZ, ANTHONY 05577 1087767 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,151.48 1,151.48 R ALVAREZ, ANTONIO 03271 1087768 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R ALVAREZ, MANUEL 06560 1087995 1/9/2020 12.19.19 12/19/2019 DELINQUENT BUS. LIC COLLECTION FEE - BUSI LIC 6,550.61 6,550.61 R AMDG AVIATION, INC. 06948 1087996 1/9/2020 20655B 1/1/2020 JAN 2020 HANGER RENTAL FEE / DEC 2019 HANGER SCE ELECTRIC - PD 2,100.59 2,100.59 R ANCHETA 03236 1087769 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R ANDERSON PENNA PARTNERS, INC. 12459 1088000 1/9/2020 7938 12/9/2019 PROF SVCS FOR CIP NO.831 THRU 11.30.19 SRTS CYCLE 10, ROUNABOUT-ENGIN 4,585.20 4,585.20 R ANDREOLI 03260 1087770 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,151.48 1,151.48 R ANKENY 03239 1087771 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,711.00 1,711.00 R ANTONITIS 05580 1087772 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,151.48 1,151.48 R ARELLANO, SARA 03286 1087773 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R ARELLANO, THEODORE 03270 1087774 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R ARMSTRONG, AARON 11671 1087775 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R ARMSTRONG, THOMAS 07045 1087776 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,846.68 1,846.68 R AT & T 01391 1088001 1/9/2020 414154-11/19 11/1/2019 AC#337 841-4154 (11/01/19 - 11/30/19) - PD 172.47 R AT & T 01391 1088002 1/9/2020 266372-11/19 11/1/2019 AC#250 626-6372 (11/01/19 - 11/30/19) - PD 20.12 R AT & T 01394 1088003 1/9/2020 9391050143-12/19 12/13/2019 BILL PAYER (BAN) 9391050143 INV#14026534 (PD) 1,288.62 R AT & T 01394 1088004 1/9/2020 9391026243-12/19 12/13/2019 BILL PAYER (BAN) 9391026243 INV#14026879 2,924.67 R AT & T 01394 1088005 1/9/2020 9391050185-12/19 12/13/2019 BILL PAYER (BAN) 9391050185 INV#14026553 494.05 R AT & T 01394 1088006 1/9/2020 9391063195-01/20 1/1/2020 BILL PAYER (BAN) 9391063195 INV#14121779 (VOIP) 480.26 R AT & T 01395 1088007 1/9/2020 9391061462-12/19 12/10/2019 BILL PAYER (BAN) 9391061462 INV#14013919 - CITYWIDE 505.01 R AT & T 01395 1088008 1/9/2020 14093557 12/27/2019 ACCT#CLAPDELMONTE 11.27-12.26.19 - PD 358.74 R AT & T 10320 1088009 1/9/2020 9157832506 12/29/2019 ACCT#831-000-5327 119 PD & CITY INTERNET SRVCS 3,115.20 R AT & T 10324 1088010 1/9/2020 287493117-12/19 12/20/2019 AC#287493117 (12/21/19- 01/20/20) SCADA - WATER DIV. 80.25 R AT & T 01391 1088140 1/16/2020 414154-01/20 1/1/2020 AC#337 841-4154 (01/01/20 - 01/31/20) - PD 173.50 R AT & T 01391 1088141 1/16/2020 495349-01/20 1/1/2020 AC#626 449-5349 (01/01/20 - 01/31/20) - PD 54.32 R AT & T 01391 1088142 1/16/2020 266372-01/20 1/1/2020 AC#250 626-6372 (01/01/20 - 01/31/20) - PD 20.12 R AT & T 01394 1088143 1/16/2020 9391036375-12/19 12/13/2019 BILL PAYER (BAN) 9391036375 INV#14028601 CYPRESS STATION PHONE LINES - 84.38 R AT & T 01394 1088143 1/16/2020 9391036375-11/19 11/13/2019 BILL PAYER (BAN) 9391036375 INV#13904765 CYPRESS STATION PHONE LINES - 84.81 R AT & T 04438 1088144 1/16/2020 3114547878 1/1/2020 ACCT#8002-950-2269 FOR JAN 2020 PD 479.58 10,336.10 R AT & T TELECONFERENCE SERVICES 07510 1088145 1/16/2020 001-008863 1/1/2020 AC#43411325-00001 JAN 2020 - CMO 16.64 16.64 R ATKINSON 10560 1088146 1/16/2020 11.23-26.19 1/15/2020 REIMB FLIGHT FOR C.N.O.A. CONF IN RENO, NV - PD 493.92 493.92 R ATLAS BACKFLOW INC. 12160 1088011 1/9/2020 20660 10/9/2019 BACKFLOW TESTS AND REPAIRS - PW MAINT. 2,400.00 2,400.00 R AUGUST JR 03298 1087777 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 145.99 145.99 R AUTOSQUARE COLLISION 01407 1088012 1/9/2020 17946 8/8/2019 REPAIRS TO PD VEH UNIT #419 2,098.44 2,098.44 R AVALOS JR 12819 1088147 1/16/2020 12.16-18.19 1/9/2020 REIMB MILEAGE & LUNCH: SFST TEST RIVERSIDE - PD 185.92 R AVALOS JR 12819 1088148 1/16/2020 12.19-20.19 1/8/2020 REIMB MILEAGE & LUNCH: ARIDE RIVERSIDE - PD 118.48 304.40 R AVENU MUNISERVICES 02771 1088013 1/9/2020 INV06-007301 10/31/2019 SUTA SVCS FOR THE TAX QTR ENDING 6/30/19 - SERVICE CA (FINANCE) 1,330.38 R AVENU MUNISERVICES 02771 1088013 1/9/2020 INV06-007302 10/31/2019 SUTA -DISTRICT TAX - SVCS FOR THE TAX QTR ENDING 6/30/19 - (FINANCE) 153.69 1,484.07 R AVFUEL CORPORATION 06458 1088149 1/16/2020 1105191617 11/5/2019 AC#ELMON (10/30/19 - 11/05/19 PD AVIATION FUEL) 580.75 R AVFUEL CORPORATION 06458 1088149 1/16/2020 1126191626 11/26/2019 AC#ELMON (11/20/19 - 11/26/19 PD AVIATION FUEL) 486.94 R AVFUEL CORPORATION 06458 1088149 1/16/2020 1203191802 12/3/2019 AC#ELMON (11/27/19 - 12/03/19 PD AVIATION FUEL) 331.19 R AVFUEL CORPORATION 06458 1088149 1/16/2020 1112191631 11/12/2019 AC#ELMON (11/06/19 - 11/12/19 PD AVIATION FUEL) 760.23 2,159.11 R BALLINGER 08690 1087778 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R BANK OF AMERICA 12063 0106202001 12/23/2019 November 2019 11/4/2019 AC#2108 - Comm Svcs Div - Servin, Amber 113.29 R BANK OF AMERICA 12063 0106202002 12/23/2019 November 2019 11/4/2019 AC#1191 - Transportation Div - Zadok, Sarah 731.49

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R BANK OF AMERICA 12063 0106202003 12/23/2019 November 2019 11/4/2019 AC#3588 - CMO - Aguilar, Leticia 25.00 R BANK OF AMERICA 12063 0106202004 12/23/2019 November 2019 11/5/2019 AC#9478 - CMO - Martinez, Alma 52.58 R BANK OF AMERICA 12063 0106202005 12/23/2019 November 2019 11/6/2019 AC#3588 - CMO - Aguilar, Leticia 144.00 R BANK OF AMERICA 12063 0106202007 12/23/2019 November 2019 11/6/2019 AC#3612 - Parks/Rec - Del Real, Lisa 187.06 R BANK OF AMERICA 12063 0106202008 12/23/2019 November 2019 11/6/2019 AC#9478 - CMO - Martinez, Alma 137.50 R BANK OF AMERICA 12063 0106202009 12/23/2019 November 2019 11/7/2019 AC#3539 - HR - Nguyen, John 28.06 R BANK OF AMERICA 12063 0106202010 12/23/2019 November 2019 11/7/2019 AC#3554 - Pub Wks Div - Ortiz, Christopher 444.00 R BANK OF AMERICA 12063 0106202011 12/23/2019 November 2019 11/7/2019 AC#2365 - Neighborhood Svc - Ramos, Matt 74.06 R BANK OF AMERICA 12063 0106202012 12/23/2019 November 2019 11/7/2019 AC#1055 - Planning Div. - Donavanik, Betty 75.00 R BANK OF AMERICA 12063 0106202013 12/23/2019 November 2019 11/7/2019 AC#9478 - CMO - Martinez, Alma 3.95 R BANK OF AMERICA 12063 0106202014 12/23/2019 November 2019 11/8/2019 AC#5718 - Pub Wks Div - Kadel, Bret 350.00 R BANK OF AMERICA 12063 0106202015 12/23/2019 November 2019 11/8/2019 AC#2365 - Neighborhood Svc - Ramos, Matt 430.00 R BANK OF AMERICA 12063 0106202016 12/23/2019 November 2019 11/8/2019 AC#3554 - Pub Wks Div - Ortiz, Christopher 936.65 R BANK OF AMERICA 12063 0106202017 12/23/2019 November 2019 11/11/2019 AC#3430 - Finance Dept. - Blakeley, Anne 23.13 R BANK OF AMERICA 12063 0106202018 12/23/2019 November 2019 11/11/2019 AC#3430 - Finance Dept. - Blakeley, Anne 29.14 R BANK OF AMERICA 12063 0106202019 12/23/2019 November 2019 11/12/2019 AC#3612 - Parks/Rec - Del Real, Lisa 479.60 R BANK OF AMERICA 12063 0106202020 12/23/2019 November 2019 11/14/2019 AC#5718 - Pub Wks Div - Kadel, Bret 180.00 R BANK OF AMERICA 12063 0106202021 12/23/2019 November 2019 11/14/2019 AC#1055 - Planning Div. - Donavanik, Betty 250.00 R BANK OF AMERICA 12063 0106202022 12/23/2019 November 2019 11/14/2019 AC#1055 - Planning Div. - Donavanik, Betty 250.00 R BANK OF AMERICA 12063 0106202023 12/23/2019 November 2019 11/14/2019 AC#1151 - Pub Wks Div - Perrine, Randy 61.60 R BANK OF AMERICA 12063 0106202024 12/23/2019 November 2019 11/14/2019 AC#1151 - Pub Wks Div - Perrine, Randy 149.00 R BANK OF AMERICA 12063 0106202025 12/23/2019 November 2019 11/14/2019 AC#1151 - Pub Wks Div - Perrine, Randy 298.00 R BANK OF AMERICA 12063 0106202026 12/23/2019 November 2019 11/15/2019 AC#1151 - Pub Wks Div - Perrine, Randy 50.00 R BANK OF AMERICA 12063 0106202027 12/23/2019 November 2019 11/15/2019 AC#1151 - Pub Wks Div - Perrine, Randy 50.00 R BANK OF AMERICA 12063 0106202028 12/23/2019 November 2019 11/15/2019 AC#1055 - Planning Div. - Donavanik, Betty 27.49 R BANK OF AMERICA 12063 0106202029 12/23/2019 November 2019 11/15/2019 AC#1055 - Planning Div. - Donavanik, Betty 53.02 R BANK OF AMERICA 12063 0106202029 12/23/2019 November 2019 11/6/2019 AC#1055 - Planning Div. - Donavanik, Betty - Credit (49.49) R BANK OF AMERICA 12063 0106202030 12/23/2019 November 2019 11/15/2019 AC#1055 - Planning Div. - Donavanik, Betty 61.58 R BANK OF AMERICA 12063 0106202031 12/23/2019 November 2019 11/15/2019 AC#3612 - Parks/Rec - Del Real, Lisa 256.83 R BANK OF AMERICA 12063 0106202032 12/23/2019 November 2019 11/15/2019 AC#3612 - Parks/Rec - Del Real, Lisa 70.00 R BANK OF AMERICA 12063 0106202033 12/23/2019 November 2019 11/15/2019 AC#3638 - Comm Svcs Div - Burl, Victoria 70.00 R BANK OF AMERICA 12063 0106202034 12/23/2019 November 2019 11/18/2019 AC#3424 - Comm Svcs Div - Ramirez, Teresa 170.00 R BANK OF AMERICA 12063 0106202035 12/23/2019 November 2019 11/18/2019 AC#2365 - Neighborhood Svc - Ramos, Matt 525.52 R BANK OF AMERICA 12063 0106202036 12/23/2019 November 2019 11/20/2019 AC#3638 - Comm Svcs Div - Burl, Victoria 109.96 R BANK OF AMERICA 12063 0106202037 12/23/2019 November 2019 11/20/2019 AC#5327 - HR - King, Bianca 199.00 R BANK OF AMERICA 12063 0106202038 12/23/2019 November 2019 11/21/2019 AC#2108 - Comm Svcs Div - Servin, Amber 50.00 R BANK OF AMERICA 12063 0106202039 12/23/2019 November 2019 11/21/2019 AC#1191 - Transportation Div - Zadok, Sarah 40.00 R BANK OF AMERICA 12063 0106202040 12/23/2019 November 2019 11/22/2019 AC#3638 - Comm Svcs Div - Burl, Victoria 127.38 R BANK OF AMERICA 12063 0106202041 12/23/2019 November 2019 11/22/2019 AC#3638 - Comm Svcs Div - Burl, Victoria 127.38 R BANK OF AMERICA 12063 0106202042 12/23/2019 November 2019 11/22/2019 AC#3424 - Comm Svcs Div - Ramirez, Teresa 811.20 R BANK OF AMERICA 12063 0106202043 12/23/2019 November 2019 11/25/2019 AC#3588 - CMO - Aguilar, Leticia 1,318.77 R BANK OF AMERICA 12063 0106202044 12/23/2019 November 2019 11/25/2019 AC#1191 - Transportation Div - Zadok, Sarah 40.00 R BANK OF AMERICA 12063 0106202045 12/23/2019 November 2019 11/26/2019 AC#1175 - Engineering Div - Yu, Braden 411.27 R BANK OF AMERICA 12063 0106202046 12/23/2019 November 2019 11/27/2019 AC#1175 - Engineering Div - Yu, Braden 59.18 R BANK OF AMERICA 12063 0106202047 12/23/2019 November 2019 11/27/2019 AC#9248 - Finance Dept. - Foltz, Bruce 20.00 R BANK OF AMERICA 12063 0106202048 12/23/2019 November 2019 11/27/2019 AC#9248 - Finance Dept. - Foltz, Bruce 5.00 R BANK OF AMERICA 12063 0106202049 12/23/2019 November 2019 11/27/2019 AC#3471 - Planning Div. - Mikaelian, Jason 672.00 R BANK OF AMERICA 12063 0106202050 12/23/2019 November 2019 11/29/2019 AC#5736 - Pub Wks Div - Mendez, Salvador 2,069.90 R BANK OF AMERICA 12063 0106202051 12/22/2019 November 2019 11/29/2019 AC#2365 - Neighborhood Svc - Ramos, Matt 247.43 R BANK OF AMERICA 12063 0106202052 12/23/2019 November 2019 11/29/2019 AC#9478 - CMO - Martinez, Alma 111.19 13,157.72

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R BARR ENGINEERING INC 01447 1088014 1/9/2020 434972 10/4/2019 REPAIRS TO DOOR MODULE CONTROL - PW MAINT. 3,713.74 3,713.74 R BEACON MEDIA INC. 08350 1088150 1/16/2020 A81200 12/30/2019 NOTICE: RUN DATE: 12/30/19 REF: CITY-OWNED EV CHARGING STATIONS - TRA 51.00 R BEACON MEDIA INC. 08350 1088150 1/16/2020 A81187 12/26/2019 NOTICE: RUN DATE: 12/26/19 REF: 4453 CEDAR & 10527 HICKSON - PLANNING 124.00 R BEACON MEDIA INC. 08350 1088150 1/16/2020 A81169 12/16/2019 NOTICE: RUN DATE: 12/16/19 REF: INVITATION TO BID - PW 181.50 R BEACON MEDIA INC. 08350 1088150 1/16/2020 A81186 12/26/2019 ORDINANCE #2961, 2962, 2963 RUN DATE: 12/26/19 - CITY CLK 2,103.00 R BEACON MEDIA INC. 08350 1088151 1/16/2020 A81219 1/9/2020 NOTICE: RUN DATE 01/09/20 REF: 3927-3933 BALDWIN AVE - PLANNING DIV. 68.50 2,528.00 R BILLINGSLEY 03225 1087779 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R BRIDGESTONE HOSEPOWER, LLC. 12275 1088015 1/9/2020 69071871-00 9/11/2019 POLY CAM LOK PART E 1", PART B 1", GASKET, T BOLT CLAMP - PW UTIL. 60.00 R BRIDGESTONE HOSEPOWER, LLC. 12275 1088015 1/9/2020 69071872-00 9/11/2019 T-BOLT CLAMP FOR PW UTIL DIV. 18.12 78.12 R BROWN, CARL 07047 1087780 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 346.10 346.10 R BROWN, JOLENE 03272 1087781 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 195.52 195.52 R BUEHLER 10166 1087782 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R BULLINGTON 03317 1087783 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R BUNNELL 03322 1087784 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R BURKHART 03233 1087785 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R BURLINGHAM 08881 1087786 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,659.95 1,659.95 R BUSTILLOS 03200 1087787 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R BUTLER CHEMICALS, INC. 06935 1088016 1/9/2020 1140442-1 12/4/2019 CHLORINE TEST PAPER FOR PARKS/REC DIV. 140.25 R BUTLER CHEMICALS, INC. 06935 1088016 1/9/2020 1141332-1 12/3/2019 MNIMAX DETERGENT/RINSE - PARKS/REC DIV. 446.16 586.41 R BYRD INDUSTRIAL ELECTRONICS 08903 1088152 1/16/2020 607-19 6/20/2019 6/20/19 RESET IPAD REMOTE CONNECTION TO SCADA & WIN-911 MODEM - PW 711.84 R BYRD INDUSTRIAL ELECTRONICS 08903 1088152 1/16/2020 1010-19 10/23/2019 10/14-15/19 REINITIALIZED WIN-911 TO MODEM, ADD POWER FAIL ALARM TO 1,847.70 R BYRD INDUSTRIAL ELECTRONICS 08903 1088152 1/16/2020 1124-19 11/25/2019 11/22/19 REPAIR FLOW METER AT WELL 12 - PW UTIL 891.84 R BYRD INDUSTRIAL ELECTRONICS 08903 1088152 1/16/2020 1105-19 11/4/2019 10/23/19 & 10/30/19 TEST UPS FUNCTION, MODIFIED MAIN PLC TO ACCEPT DA 2,131.43 R BYRD INDUSTRIAL ELECTRONICS 08903 1088152 1/16/2020 807-19 8/19/2019 8/19/19 INSTALLED CAL LICENSE & VNC, TESTED CONNECTION - PW UTIL 1,313.28 6,896.09 R CAL MICRO RECYCLING 11764 1088017 1/9/2020 1902286 9/18/2019 ELECTRONIC WASTE RECYCLING FEE - ENGINEERING DIV. 197.00 197.00 R CALIF. BUILDING STANDARDS 04945 1088153 1/16/2020 OCT-DEC 2019 1/13/2020 GREEN BLDG STANDARDS PRG FEES OCT-DEC 2019 445.50 445.50 R CALIF. CERTIFIED INTERPRETERS 04747 1088154 1/16/2020 1992 1/1/2020 TRANSLATION SVCS FOR CMO 2,077.50 R CALIF. CERTIFIED INTERPRETERS 04747 1088154 1/16/2020 1952 9/28/2019 TRANSLATION SVCS FOR CMO 2,090.00 4,167.50 R CALIFORNIA AMERICAN WATER 01565 1088018 1/9/2020 999601-12/19 12/19/2019 AC#1015-210018999601 (11/16/19 - 12/17/19) 3790 BALDWIN - PW 73.86 R CALIFORNIA AMERICAN WATER 01565 1088019 1/9/2020 941916-12/19 12/20/2019 AC#1015-210018941916 (11/16/19 - 12/17/19) 9513 VALLEY 24.34 98.20 R CALIFORNIA TRUCK EQUIP. CO. 01631 1088155 1/16/2020 10139 1/31/2019 HORIZONTAL DOOR REPAIR FOR 2017 FORD F-450 SD - PW 255.00 R CALIFORNIA TRUCK EQUIP. CO. 01631 1088155 1/16/2020 10626 11/6/2019 CHASS IV RECEIVER HITCH AND SAFETY D RINGS, OEM TRAILER CONNECTOR, LIN 2,951.03 3,206.03 R CANO, RICHARD 08882 1087788 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,151.48 1,151.48 R CANO, RODRIGO 03249 1087789 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R CARLSON 05121 1087790 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,134.87 1,134.87 R CARTER 01654 1087791 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,232.81 1,232.81 R CASABLANCA CLEANERS & POST 01657 1088020 1/9/2020 D 21-094 12/17/2019 ELF COSTUMES CLEANING FOR HOLIDAY HOUSE - PARKS/REC DIV. 64.00 64.00 R CASSETTA 11053 1087792 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,538.62 1,538.62 R CASTRUITA 03202 1087793 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R CAZARES 11414 1088021 1/9/2020 45800 12/11/2019 REIMB. FOR HOT BEVERAGE SERVERS ON 12/11/19 55.22 R CAZARES 11414 1088021 1/9/2020 122 1/1/2020 JAN 2020 EVENT COORDINATOR - DEMBA 3,000.00 3,055.22 R CDW GOVERNMENT INC 01541 1088022 1/9/2020 VZD5842 12/4/2019 MS GSA OFFICE STD 2019 FOR PW UTIL DIV. 278.39 278.39 R CEBALLOS 12954 1087794 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 466.24 466.24 R CHAN 11670 1087795 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R CHARGEPOINT, INC. 12559 1088023 1/9/2020 IN63603 10/29/2019 ELECTRIC VEHICLE CHARGING STATIONS AND RELATED SVCS FOR DOWNTOWN 46,346.48 R CHARGEPOINT, INC. 12559 1088023 1/9/2020 IN63604 10/29/2019 ELECTRIC VEHICLE CHARGING STATIONS AND RELATED SVCS FOR DOWNTOWN 26,483.70 72,830.18 R CHAVEZ 11931 1087796 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R CINTAS CORPORATION 12094 1088025 1/9/2020 4032605884 10/16/2019 CITY UNIFORM SVCS FOR PW 34.21 R CINTAS CORPORATION 12094 1088025 1/9/2020 4035997986 11/26/2019 CITY UNIFORM SVCS FOR PW 34.21 R CINTAS CORPORATION 12094 1088025 1/9/2020 4034277170 11/6/2019 CITY UNIFORM SVCS FOR PW 31.20

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Page 5 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R CINTAS CORPORATION 12094 1088025 1/9/2020 4033755518 10/30/2019 CITY UNIFORM SVCS FOR PW 34.21 R CINTAS CORPORATION 12094 1088025 1/9/2020 4032605908 10/16/2019 CITY UNIFORM SVCS FOR PW 31.20 R CINTAS CORPORATION 12094 1088025 1/9/2020 4034902342 11/13/2019 CITY UNIFORM SVCS FOR PW 31.20 R CINTAS CORPORATION 12094 1088025 1/9/2020 4033147856 10/23/2019 CITY UNIFORM SVCS FOR PW 47.31 R CINTAS CORPORATION 12094 1088025 1/9/2020 4034902283 11/13/2019 CITY UNIFORM SVCS FOR PW 34.21 R CINTAS CORPORATION 12094 1088025 1/9/2020 4033755546 10/30/2019 CITY UNIFORM SVCS FOR PW 31.20 R CINTAS CORPORATION 12094 1088025 1/9/2020 4035998077 11/26/2019 CITY UNIFORM SVCS FOR PW 31.20 R CINTAS CORPORATION 12094 1088025 1/9/2020 4035305511 11/19/2019 CITY UNIFORM SVCS FOR PW 188.65 R CINTAS CORPORATION 12094 1088025 1/9/2020 4034277146 11/6/2019 CITY UNIFORM SVCS FOR PW 34.21 R CINTAS CORPORATION 12094 1088025 1/9/2020 4033147897 10/23/2019 CITY UNIFORM SVCS FOR PW 31.20 R CINTAS CORPORATION 12094 1088025 1/9/2020 4035305543 11/19/2019 CITY UNIFORM SVCS FOR PW 31.20 625.41 R CITY OF EL MONTE RISK 01236 0107202001 1/7/2020 JAN 2020 1/7/2020 JAN 2020 BOOK TRANSFER TO REPLENISH RISK MANAGEMENT FUND 142,500.00 142,500.00 R CLAYTON 03227 1087797 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 820.87 820.87 R COBIAN 03267 1087798 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R COLEMAN 03234 1087799 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R COLLARI, FAITH 03320 1087800 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 624.39 624.39 R COLLARI, JOHN 03235 1087801 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 451.75 451.75 R COMMUNITY PARTNERS EL MONTE 11580 1088027 1/9/2020 SPONSORSHIP 1/8/2020 SPONSORSHIP FOR TAMALADA PATHWAY TO COLLEGE EVENT 25,000.00 25,000.00 R COMPUTER SERVICE COMPANY 10920 1088028 1/9/2020 6003-01076 10/31/2019 BUCKET TRUCK, TRAFFIC SIGNAL MAINT. TECH - LEAD - PW MAINT. 370.71 R COMPUTER SERVICE COMPANY 10920 1088028 1/9/2020 6003-01079 10/31/2019 BUCKET TRUCK, TRAFFIC SIGNAL MAINT. TECH - LEAD - OT - PW MAINT. 647.28 R COMPUTER SERVICE COMPANY 10920 1088028 1/9/2020 6003-01078 10/31/2019 BUCKET TRUCK, TRAFFIC SIGNAL MAINT. TECH - LEAD - PW MAINT. 534.39 R COMPUTER SERVICE COMPANY 10920 1088028 1/9/2020 6003-01077 10/31/2019 BUCKET TRUCK, TRAFFIC SIGNAL MAINT. TECH - LEAD - PW MAINT. 509.99 2,062.37 R CORELOGIC SOLUTIONS LLC 06892 1088157 1/16/2020 82001694 12/31/2019 DEC 2019 GEOGRAPHIC PACKAGE - REALQUEST - NEIGHBORHOOD SVCS DIV. 175.00 175.00 R CORRAL CONSULTING 12321 1088029 1/9/2020 4 1/6/2020 COPY EDIT WINTER 2020 NEWSLETTER 5,000.00 5,000.00 R CREATIVE BUS SALES INC 01783 1088158 1/16/2020 5189969 12/12/2019 TR-95 PURCHASED 2 SETS OF WIPER BLADES FOR TRANSP VEH. 325.96 325.96 R CRIPPEN 03181 1087802 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R CSULB FOUNDATION 01627 1088030 1/9/2020 1.13-15.20 1/8/2020 INTERNAL AFFAIRS SEMINAR: BRIAN GLICK - PD 397.00 397.00 R CUDAHY 03220 1087803 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R CWEA (CALIF WATER ENVIRONMENT 09041 1088159 1/16/2020 ID:000384539I 11/5/2019 01/31/20 - 01/31/21 ARMANDO ROBLES RENEW COLLECTION SYSTEM MAINT G 89.00 89.00 R DAHL 03248 1087804 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R DAKTRONICS INC 01808 1088160 1/16/2020 6865744 11/5/2019 MAINT. AGREEMENT FOR ELECTRIC SIGN ON RAMONA & MAIN ST - DEMBA 600.00 600.00 R DARROW 01813 1087805 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R DAVE'S TROPHIES 01819 1088161 1/16/2020 53750 12/19/2019 32 QTY ENGRAVED PLATES FOR COUNCIL, 1 QTY ENGRAVED PLAQUE FOR HS FO 238.70 R DAVE'S TROPHIES 01819 1088161 1/16/2020 53798 1/8/2020 AWARDS FOR 2020 VALENTINE CONTEST - P&R 251.46 490.16 R DE LA FUENTE 04392 1087806 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R DELL MARKETING LP C/O DELL USA 01832 1088162 1/16/2020 10354444391 11/22/2019 DELL ACTIVE PEN, LATITUDE 7400 2 IN 1, THUNDERBOLT DOCK - WD19TB - PW U 2,604.85 R DELL MARKETING LP C/O DELL USA 01832 1088163 1/16/2020 10350843957 11/6/2019 COMPUTERS FOR CMO 6,343.19 8,948.04 R DELONG UNLIMITED SCREEN 10329 1088031 1/9/2020 19-10779 5/22/2019 CUSTOM PRINTED VINYL FULL COLOR LAMINATED PRINT FOR PARKS/REC DIV. 145.53 145.53 R DEMERJIAN 09296 1087807 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R DEPARTMENT OF ANIMAL CARE 01763 1088032 1/9/2020 NOV 2019 12/25/2019 KENNEL SERVICES FOR NOV 2019 - ANIMAL CONTROL 16,019.39 16,019.39 R DEPARTMENT OF JUSTICE 01841 1088164 1/16/2020 426162 1/6/2020 DEC 2019 FINGERPRINT APPS FOR PD 339.00 339.00 R DEPARTMENT OF TOXIC SUBSTANCES 01844 1088165 1/16/2020 19SM2514 12/20/2019 JUL-SEPT 2019 EL MONTE GATEWAY SPECIFIC PLAN - ECON DEV. 646.17 646.17 R DIVISION OF THE STATE 08319 1088166 1/16/2020 SB 1186 1/14/2020 OCT-DEC 2019 SB 1186 REMITTANCE 521.90 521.90 R DOMINGUEZ 06471 1087808 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R DOYLE 03195 1087809 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 49.50 49.50 R DURAN 06362 1087810 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R E G BRENNAN & CO CORP 01500 1088167 1/16/2020 0000049664 1/6/2020 2/6/20 - 2/6/21 RENEW WIDMER T-LED-3 SVC AGREEMENT - CITY CLK 125.00 125.00 R ECKLER 03221 1087811 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,107.26 1,107.26 R EL MONTE SOCCER FOR SUCCESS 11117 1088168 1/16/2020 FALL 2019 12/12/2019 SOCCER FOR SUCCESS FALL 2019 25,000.00 25,000.00 R ELKIN JR 03321 1087812 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,263.45 1,263.45

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Page 6 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R ELLIS 03304 1087813 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 155.43 155.43 R EMERGENCY RESPONSE CRIME SCENE 01982 1088035 1/9/2020 T2019-578 12/19/2019 CLEAN EVIDENCE DRYING CABINET FOR PD 300.00 300.00 R ESCALANTE 12579 1087814 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 213.31 213.31 R ESPINOSA 04386 1087815 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 188.03 188.03 R EUGENIO 09966 1087816 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R EVERETT 03223 1087817 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R EXPERIAN 02005 1088038 1/9/2020 CD2009003472 12/27/2019 CREDIT PROFILES FOR PD 77.00 77.00 R EXXON MOBIL 02007 1088039 1/9/2020 7187899714941775912 12/26/2019 ACCT#7187899714941775 PD FUEL 483.67 483.67 R FEDEX 02035 1088040 1/9/2020 6-867-44091 12/13/2019 COURIER SVCS FOR PARKS/REC DIV. 26.17 R FEDEX 02029 1088041 1/9/2020 6-866-99069 12/13/2019 COURIER SVCS FOR ENGINEERING DIV. 111.32 R FEDEX 02029 1088041 1/9/2020 6-860-08591 12/6/2019 COURIER SVCS FOR ENGINEERING DIV. 137.32 R FEDEX 02029 1088041 1/9/2020 6-854-32728 11/29/2019 COURIER SVCS FOR ENGINEERING DIV. 266.80 R FEDEX 02029 1088042 1/9/2020 6-881-52687 12/27/2019 COURIER SVCS FOR ENGINEERING DIV. 33.44 R FEDEX 02029 1088169 1/16/2020 6-874-05092 12/20/2019 COURIER SVCS FOR ENGINEERING DIV. 148.29 723.34 R FENTRESS 03245 1087818 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R FETNER 05123 1087819 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,552.65 1,552.65 R FISCHER 02048 1087820 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R FISHER 03306 1087821 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R FISK 03247 1087822 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 155.43 155.43 R FLETCHER 03201 1087823 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R FLORES 05255 1087824 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R FONSECA 06361 1087825 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R FOURR 12000 1087826 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 144.74 144.74 R FRANKCO FINE UPHOLSTERY 04927 1088044 1/9/2020 18388 12/18/2019 RE-COVER TWO BUCKET SEATS AND REPAIR FOR PD VEH UNIT 287 - PD 533.12 533.12 R FRASER 11932 1087827 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R FRONTIER 10610 1088045 1/9/2020 2091513234-10/19 10/22/2019 AC#209-151-3234-032798-5 (10/22/19 - 11/21/19)-PD 139.88 R FRONTIER 10610 1088045 1/9/2020 2091513234-12/19 12/22/2019 AC#209-151-3234-032798-5 (12/22/19 - 01/21/20)-PD 148.91 R FRONTIER 10610 1088046 1/9/2020 2091510457-12/19 12/19/2019 AC#209-151-0457-021898-5 (12/19/19-01/18/20) - PD 139.88 428.67 R FRY 10726 1087828 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R FULLINGTON 03250 1087829 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 797.68 797.68 R GALINDO 10577 1087830 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 469.42 469.42 R GALLARDO 03207 1087831 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R GARNER 03279 1087832 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 134.00 134.00 R GARVEY EQUIPMENT COMPANY 07593 1088047 1/9/2020 124237 11/13/2019 TIMBERSPORT GLOVES, CHAIN, PICCO SUPER CHAIN, 1 GALLON BAR & CHAIN- P 407.60 407.60 R GEE 03287 1087833 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,298.62 1,298.62 R GEORGE, LESLIE E 03212 1087834 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R GEORGE, RICKIE D 10974 1087835 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,100.86 1,100.86 R GERONIMO 02137 1087836 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R GIBBONEY 03280 1087837 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R GLASS 05578 1087838 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R GLOBALSTAR USA 02154 1088048 1/9/2020 1000000010873737 12/16/2019 ACCT#1.10029228 SATELLITE PHONE BILL - PD 584.31 584.31 R GLUSKOTER 08277 1087839 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 341.29 341.29 R GOLDEN OFFICE TRAILERS, INC. 07980 1088172 1/16/2020 127583 12/1/2019 JAN 2020 MONTHLY RENTAL FEE FOR PD TRAILER 192.50 R GOLDEN OFFICE TRAILERS, INC. 07980 1088172 1/16/2020 127970 1/1/2020 FEB 2020 MONTHLY RENTAL FEE FOR PD TRAILER 192.50 385.00 R GOLDEN STATE WATER COMPANY 02160 1088049 1/9/2020 11.26-12.30.19 12/31/2019 AC #5938830002 (11/26/19 - 12/30/19) - PW 73.26 73.26 R GONDEK 08689 1087840 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,348.85 1,348.85 R GONZALES 08691 1087841 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 402.13 402.13 R GONZALEZ 02176 1088173 1/16/2020 2.3-7.20 1/14/2020 REIMB MILEAGE & SUBSISTENCE: SAN DIEGO - PD 915.70 915.70 R GOODWIN 10578 1087842 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R GREER 03231 1087843 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 143.61 143.61

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Page 7 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R GROSSO 02199 1087844 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R GUTIERREZ 12903 1088174 1/16/2020 INV0084 1/6/2020 PHOTO-SHOOT FOR COUNCIL WOMAN VICTORIA MARTINEZ MUELA - CMO 559.80 559.80 R GUYETT GEOMATICS INC (GGI) 11105 1088051 1/9/2020 2012 12/9/2019 1ST MAP CHECK TRACT 18512 FOR ENGINEERING DIV. 1,461.60 R GUYETT GEOMATICS INC (GGI) 11105 1088175 1/16/2020 1975 9/18/2019 FEDERAL WAY PRE AND POST CONSTRUCTION MONUMENT PRESERVATON SUR 4,020.00 5,481.60 R GUZMAN, ALEX 03310 1087845 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R GUZMAN, DAVID 04478 1087846 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 104.21 104.21 R HAAKER EQUIPMENT CO 02221 1088176 1/16/2020 W58547 11/20/2019 DIAGNOSE ERROR CODES ON TRACTOR DISPLAY ON WASTEWATER TRUCK 324.05 324.05 R HAGER, IRENE 03229 1087847 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 156.14 156.14 R HAGER, STEPHEN 03316 1087848 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R HAIDET 03300 1087849 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R HALE 04540 1087850 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R HAMILTON 12877 1088052 1/9/2020 DEC 2019 1/6/2020 12/1/19 - 1/1/20 COBRA REIMBURSEMENT 1,549.48 1,549.48 R HANS BODY SHOP 10042 1088177 1/16/2020 AG325111 8/7/2019 REPAIRS TO PD VEH UNIT #245 - 2015 FORD EXPLORER (PD) 1,114.72 1,114.72 R HASA, INC. 11900 1088053 1/9/2020 667213 12/19/2019 MURIATIC 7, HASAHLOR FOR P&R AQUATIC CTR. 1,117.05 1,117.05 R HAWKINSON 03268 1087851 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R HAYES 03242 1087852 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R HD SUPPLY WHITE CAP 12794 1088054 1/9/2020 50011458136 10/10/2019 GLOVES, HARD HAT, EARMUFFS, HVY DUTY VEST, CAUTION TAPE, STOP PADDLE 7,479.68 R HD SUPPLY WHITE CAP 12794 1088054 1/9/2020 50011421428 10/4/2019 PRES FIT EARPLUGS FOR PW MAINT DIV. 62.91 R HD SUPPLY WHITE CAP 12794 1088054 1/9/2020 50011460545 10/10/2019 RELECTIVE VEST, EARPLUGS, SHOVEL, POWER STUD, SAFTEY GLASSES FOR PW M 5,145.63 R HD SUPPLY WHITE CAP 12794 1088054 1/9/2020 50011232525 9/12/2019 HEX LOK-BOLT POWERS, PFH SLEEVE ALL ANCHOR SIMPSON - PW MAINT. 167.02 R HD SUPPLY WHITE CAP 12794 1088054 1/9/2020 50011228639 9/11/2019 100LB 16-30 MESH MEDIUM KLEENBLAST - PW MAINT DIV. 511.15 13,366.39 R HELLEIN 07060 1087853 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R HERNANDEZ, JESSE 04541 1087854 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R HERNANDEZ, SANTOS 09967 1087855 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R HERNANDEZ, VICTOR 02263 1087856 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R HIGA 08331 1087857 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R HINDERLITER, DE LLAMAS & ASSOC 10885 1088055 1/9/2020 003274-IN 12/26/2019 4TH QTR TRANS TAX CONTRACT SERVICES - SALES QTR 2 2019 (FINANCE) 300.00 300.00 R HOLIDAYGOO INC. 07323 1088178 1/16/2020 18052 1/6/2020 TOY FILLED PLASTIC EGGS FOR PARKS/REC DIV. 719.14 719.14 R HOPKINS 02290 1087858 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R HOUSING RIGHTS CENTER 02299 1088179 1/16/2020 AUG 2019 1/13/2020 AUG 2019 FAIR HOUSING PROGRAM 2,887.13 2,887.13 R HUBBELL 03167 1087859 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R HUERTAS 04475 1087860 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R HUNT 03259 1087861 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R HUTSELL 07048 1087862 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 439.64 439.64 R INFOSEND, INC. 12193 1088057 1/9/2020 146817 12/31/2018 10/08/18 & 12/08/18 DATA PROCESSING / QC / MAIL PREP SERVICE - WATER DE 3,848.76 R INFOSEND, INC. 12193 1088057 1/9/2020 155960 6/28/2019 06/11/19 DATA PROCESSING / QC / MAIL PREP SERVICE - WATER DEPT. 2,051.10 R INFOSEND, INC. 12193 1088057 1/9/2020 150051 2/28/2019 02/08/19 BALANCE OWING - DATA PROCESSING / QC / MAIL PREP SERVICE - WA 104.35 R INFOSEND, INC. 12193 1088180 1/16/2020 164360 12/27/2019 11/20/19 PROGRAMMING FEE - HOLIDAY CLOSURE ANNOUNCEMENT 175.00 6,179.21 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 12027 9/27/2019 08/31-09/27/19 WASTEWATER MODELING & PLANNING CONSULTING - PW UTI 610.00 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 11935 8/30/2019 07/27-08/30/19 SEWER GIS DATABASE COMPARISON & UPDATES - PW UTIL. 8,910.50 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 11861 7/26/2019 06/29-07/26/19 SEWER GIS DATABASE COMPARISON & UPDATES - PW UTIL. 1,967.50 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 11787 6/28/2019 06/01-06/28/19 SEWER GIS DATABASE COMPARISON & UPDATES - PW UTIL. 610.00 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 12080 10/25/2019 09/28-10/25/19 WASTEWATER MODELING & PLANNING CONSULTING - PW UTI 1,062.50 R INFRASTRUCTURE ENGINEERING 10525 1088181 1/16/2020 12026 9/27/2019 08/31-09/27/19 SEWER GIS DATABASE COMPARISON & UPDATES - PW UTIL 1,190.00 14,350.50 R INTERSTATE BATTERIES OF 02369 1088058 1/9/2020 20144413 12/16/2019 BATTERY FOR PD VEH 127.05 127.05 R INTERWEST CONSULTING GROUP INC 02371 1088182 1/16/2020 55567 12/23/2019 NOV 2019 BUILDING SERVICES (PLAN CHECK, PERMITS) - BLDG DEPT. 74,676.77 74,676.77 R INX BUILDING MAINTENANCE 11700 1088059 1/9/2020 953112 11/1/2019 NOV 2019 JANITORIAL SVCS FOR CITY HALL 4,320.36 R INX BUILDING MAINTENANCE 11700 1088060 1/9/2020 954114 1/1/2020 JAN 2020 JANITORIAL SVCS - P&R 6,249.66 10,570.02 R IRWINDALE INDUSTRIAL CLINIC 02377 1088183 1/16/2020 2146-940052 12/31/2019 EXAMS PER HR 670.00 670.00 R ISHIGAKI 03284 1087863 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 76.17 76.17

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R JARAMILLO 11057 1087864 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R JENKINS, JACK 11054 1087865 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 188.03 188.03 R JENKINS, THOMAS 05787 1087866 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R JESKE 03289 1087867 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R JIMENEZ 02399 1087868 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R JOHANSON 03254 1087869 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,723.24 1,723.24 R JOHNSON 04839 1087870 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 515.06 515.06 R JOHNSTON 03238 1087871 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R KARCH 11657 1087872 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R KEENAN & ASSOCIATES 11801 1088061 1/9/2020 237265 12/17/2019 DEC 2019 ONLINE BENEFITS ADMIN. - HR 1,250.00 1,250.00 R KELLEY 03261 1087873 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R KENNY 03206 1087874 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R KEYSTONE UNIFORM DEPOT DBA 02436 1088185 1/16/2020 067129 11/22/2019 SHIRTS, PANTS, JACKET, BOOTS, NAME TAPE, BELT, TIE BAR, TIE, KEY HOLDER FO 1,219.81 R KEYSTONE UNIFORM DEPOT DBA 02436 1088185 1/16/2020 067156 11/25/2019 SHIRTS, BOOTS, BELT, KEY HOLDER, TIE, PANTS, NAME PLATE, TAPER LEGS - PD 1,207.62 R KEYSTONE UNIFORM DEPOT DBA 02436 1088185 1/16/2020 067166 11/21/2019 PANTS, SHIRTS, BELT, TIE BAR, KEY HOLDER, NAME PLATE, TIE, ZIPPER - PD 1,241.80 3,669.23 R KING 12724 1088186 1/16/2020 FY 19/20 8/19/2019 FISCAL YEAR 19/20 TUITION REIMBURSEMENT - HR/RM 605.32 605.32 R KLEMS 03285 1087875 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R KNIGHT 02450 1088062 1/9/2020 12.1-5.19 12/15/2019 REIMB LODGING FOR CATO CONF: SAN DIEGO - PD 675.28 675.28 R KOA CORPORATION 11944 1088063 1/9/2020 JB96061-4 9/3/2019 07/29-09/01/19 6288 EL MONTE RAMONA BLVD & VALLEY BLVD PROJ. - ENGINE 2,380.00 R KOA CORPORATION 11944 1088063 1/9/2020 JB96061-5 10/28/2019 09/30-10/27/19 6288 EL MONTE RAMONA BLVD & VALLEY BLVD PROJ. - EN 4,335.00 R KOA CORPORATION 11944 1088063 1/9/2020 JB96061-6 12/18/2019 10/28-12/01/19 6288 RAMONA BLVD & VALLEY BLVD PROJ. - ENGINEERING DIV 9,605.00 R KOA CORPORATION 11944 1088063 1/9/2020 JB8P004-15 11/5/2019 09/30-10/27/19 PROF SVCS CONSULTING FOR SYSTEMIC SAFETY ANALYSIS REPO 13,452.50 R KOA CORPORATION 11944 1088063 1/9/2020 JB96110-1 12/2/2019 10/28-12/01/19 DURFEE /RAMONA SIDEWALK IMPROVEMENT PROJ. - ENGINEE 765.00 30,537.50 R KOFF & ASSOCIATES 12225 1088064 1/9/2020 5812 12/5/2019 CLASSIFICATION STUDY - DRAFT CLASS DESCRIPTION- MTG/PRESENTATION - HR 6,602.50 6,602.50 R KRIGBAUM 03294 1087876 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R KULM 04838 1087877 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R L.A. COUNTY METROPOLITAN 05325 1088187 1/16/2020 104980 12/31/2019 NOV 2019 MTA TAP BUS PASSES - TRANSP. 2,798.00 R L.A. COUNTY METROPOLITAN 05325 1088187 1/16/2020 104887 10/10/2019 10/15/19 - 11/14/19 MTA TAP BUS PASSES (EZ PASSES) - TRANSP. 504.00 R L.A. COUNTY METROPOLITAN 05325 1088188 1/16/2020 104743 11/30/2019 OCT 2019 MTA TAP BUS PASSES - TRANSP. 3,253.00 6,555.00 R LA VERNE POWER EQUIPMENT, INC. 12578 1088065 1/9/2020 235245 11/25/2019 60" Z-MASTER 5000 SERIES 25 HP KOHLER EFI, TURBO FORCE, RECYCLER KIT - PW 12,074.56 12,074.56 R LANGAN 03232 1087878 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R LARRIVA 11055 1087879 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R LARSEN 02488 1087880 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R LAST 05991 1087881 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R LAZZARINI 03290 1087882 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 339.03 339.03 R LEBLANC 04387 1087883 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 116.14 116.14 R LEGERE 03318 1087884 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R LEONARD 03303 1087885 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R LEONARD CONSTRUCTION SERVICES 12759 1088066 1/9/2020 2019SL006 12/30/2019 DEC 2019 CONSTRUCTION INSPECTION SVCS - ENGINEERING DIV. 14,616.69 14,616.69 R LINN 08259 1087886 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 491.75 491.75 R LOPEZ, CARLOS 04760 1087887 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R LOPEZ, FRANK 11933 1087888 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R LOPEZ, ROBERT 03251 1087889 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R LORRAINE MENDEZ & ASSOC LLC 12356 1088067 1/9/2020 0377 12/17/2019 NOV 1-DEC 17, 2019 HOUSING & COMM DEV CONSULTING SVCS - HOUSING DIV 2,340.00 2,340.00 R LOS ANGELES COUNTY ASSESSOR 05319 1088189 1/16/2020 11484 1/9/2020 SBF ABSTRACT (DS04) ELECTRONIC EXCEL FILE OF CITY OWNED & REDEV PROPE 64.00 64.00 R LOS ANGELES COUNTY FIRE 02570 1088190 1/16/2020 C0009315 1/2/2020 FEB 2020 FIRE PROTECTION SERVICE 1,188,346.50 1,188,346.50 R LOS ANGELES COUNTY SHERIFF'S 02580 1088068 1/9/2020 201746BL 12/11/2019 NOV 2019 INMATE MEAL SVCS FOR PD 1,103.93 1,103.93 R LUJAN 06507 1087890 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 468.57 468.57 R MACHLIS 05256 1087891 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 188.03 188.03 R MACKINTOSH 03226 1087892 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R MACKINTOSH 03226 1088069 1/9/2020 JAN 2020 1/7/2020 JAN 2020 MEDICARE REIMBURSEMENT 135.50 335.93 R MAGANA 03266 1087893 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R MAKAI SOLUTIONS 11014 1088071 1/9/2020 3330 12/18/2019 HYDRAULIC HOSE, VALVE, LIFTING IT RT PACKAGE, LABOR FOR PD 875.90 875.90 R MALONE 04390 1087894 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R MARIN 09312 1087895 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R MARK THOMAS & COMPANY, INC. 12958 1088191 1/16/2020 35004 11/13/2019 NOV 2019 - GARVEY AVE CONCEPTUAL MEDIAN DESIGN - ENGINEERING DIV. 2,575.00 R MARK THOMAS & COMPANY, INC. 12958 1088191 1/16/2020 34737 10/11/2019 SEPT 2019 - GARVEY AVE CONCEPTUAL MEDIAN DESIGN - ENGINEERING DIV. 8,225.00 10,800.00 R MARRUJO 04389 1087896 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R MARTINEZ 12870 1088072 1/9/2020 10.8-11.25.19 12/12/2019 REIMBURSE PETTY CASH 10/08/19 - 11/25/19 - CITY COUNCIL'S OFFICE 281.69 281.69 R MARTINEZ 12871 1088073 1/9/2020 9.12-12.5.19 12/16/2019 REIMBURSE PETTY CASH 09/12/19 - 12/05/19 - CITY MANAGER'S OFFICE 503.32 503.32 R MARTINEZ-MUELA 07375 1088192 1/16/2020 1.31-2.2.20 1/9/2020 PER DIEM FOR ICA WINTER SEMINAR 2020 IN SANTA BARBARA 180.00 180.00 R MASTERSON 03168 1087897 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 144.18 144.18 R MATT CHLOR INC 02660 1088074 1/9/2020 22932 10/8/2019 DPD CHLORINE TOTAL REAGENT POWDER PILLOW PACK OF 100 SAMPLE - PW U 111.77 R MATT CHLOR INC 02660 1088074 1/9/2020 23178 11/14/2019 DPD FREE CHLORINE REAGENT POWDER PILLOW PACK OF 100 SAMPLE - PW UT 134.82 246.59 R MATTHEWS 03277 1087898 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R MCCLUNG JR 03313 1088075 1/9/2020 JAN 2020 1/7/2020 JAN 2020 MEDICARE REIMBURSEMENT 1,328.00 1,328.00 R MEDINA 03282 1087899 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R MEHTA 03273 1087900 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R MENART 10334 1087901 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R MENDEZ 12001 1087902 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R MENDOZA 08001 1087903 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R METOYER 11697 1087904 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R METROPOLITAN LIFE INSURANCE 12956 1088193 1/16/2020 JAN 2020 12/15/2019 ACCT #KM05965542 JAN 2020 DENTAL INSURANCE PREMIUM 27,227.15 27,227.15 R MGT OF AMERICA CONSULTING LLC 11583 1088076 1/9/2020 36722 11/22/2019 ANNUAL SB90 STATE MANDATED COST CLAIMING SVCS - FINANCE 3,750.00 3,750.00 R MILLA 08981 1088194 1/16/2020 12.15.19 12/15/2019 HOUSING REHAB - 11905 KILLIAN ST (JESUS / MARIA ESCOTO) 16,515.00 16,515.00 R MILLER 03314 1087905 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,144.03 1,144.03 R MIRELES, JUAN 03255 1087906 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,749.60 1,749.60 R MIRELES, PETER JR. 03191 1087907 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R MITCHELL 03274 1087908 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R MONTANEZ 02731 1088077 1/9/2020 12.10.19 12/10/2019 REIMB. FOR HOLIDAY HOUSE POINSETTIAS AND VALLEY MALL X-MAS DEMBA TR 645.38 645.38 R MORALES 03281 1087909 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R MORAZA 02742 1087910 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R MORRIS 03265 1087911 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R MOSELEY 04955 1087912 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 946.81 946.81 R MOY 07049 1087913 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R MUNIENVIRONMENTAL, LLC. 12894 1088195 1/16/2020 19-042 12/11/2019 CONSULTING SVCS FOR ENVIRO. SVCS DIV. 2,975.00 2,975.00 R MUSE 09373 1087914 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R MUSSENDEN 05550 1087915 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,335.62 1,335.62 R NATIONWIDE ENVIRONMENTAL 02817 1088079 1/9/2020 30556 10/31/2019 OCT 2019 CATCH BASIN CLEANING SVCS (551 CATCH BASINS @ $30.96 EACH) - P 17,058.96 17,058.96 R NEUMEYER 05307 1087916 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R NICOLAY CONSULTING GROUP 04742 1088080 1/9/2020 431-2019-12 12/18/2019 SEPT-NOV 2019 ACTUARIAL & CONSULTING SVCS VALUATION OF POST EMPLOY 15,000.00 15,000.00 R NOVA ELECTRIC 12226 1088081 1/9/2020 019 11/5/2019 REPAIRS TO NORMS PARKING LOT SIGNS - PW MAINT 1,075.00 1,075.00 R NUNEZ 04516 1087917 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R NV5, INC. 12935 1088082 1/9/2020 138874 9/28/2019 AUG 2019 PROF SVCS FOR PLAN CHECK ON EL MONTE-3161 GRANADA AVE GRA 1,490.00 R NV5, INC. 12935 1088082 1/9/2020 143701 11/19/2019 OCT 2019 PROF SVCS FOR PLAN CHECK ON EM-3161 GRANADA AVE GRADING - 845.00 R NV5, INC. 12935 1088082 1/9/2020 140837 10/22/2019 SEPT 2019 PROF SVCS FOR PLAN CHECK ON EM-LAMBERT PARK IMPROVEMENT 3,797.50 R NV5, INC. 12935 1088082 1/9/2020 143164 9/28/2019 AUG 2019 PROF SVCS FOR PLAN CHECK ON EM-LAMBERT PARK IMPROVEMENT 8,060.00 R NV5, INC. 12935 1088082 1/9/2020 144299 11/22/2019 OCT 2019 PROF SVCS FOR PLAN CHECK ON EL MONTE-LAMBERT PARK IMPROVE 620.00 R NV5, INC. 12935 1088083 1/9/2020 147275 12/19/2019 NOV 2019 PROF SVCS FOR PLAN CHECK ON EL MONTE-LAMBERT PARK IMPROV 2,140.00 R NV5, INC. 12935 1088083 1/9/2020 147224 12/19/2019 NOV 2019 PROF SVCS FOR PLAN CK ON 10725 MILDRED GRADING - ENGINEERI 775.00

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Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R NV5, INC. 12935 1088196 1/16/2020 147226 12/19/2019 NOV 2019 PROF SVCS FOR PLAN CK ON EL MONTE-3837 CLARK AVENUE - ENGIN 1,170.00 R NV5, INC. 12935 1088196 1/16/2020 147229 12/19/2019 NOV 2019 PROF SVCS FOR PLAN CK ON EL MONTE-10141 OLNEY ST - ENGINEER 1,040.00 R NV5, INC. 12935 1088196 1/16/2020 147228 12/19/2019 NOV 2019 PROF SVCS FOR PLAN CK ON EL MONTE-12015 E. REDSTONE - ENGIN 455.00 20,392.50 R OGDEN 03192 1087918 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 856.34 856.34 R OLIVA 07050 1087919 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R OLIVER 03169 1087920 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R ONWARD ENGINEERING 10756 1088084 1/9/2020 5073 12/9/2019 SRVC THRU 11/30/19 DURFEE AVE/RAMONA SIDEWALK IMP. CIP #002 - ENGINE 1,560.00 1,560.00 R PACHO 10310 1087921 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R PARKHOUSE TIRE INC 02957 1088085 1/9/2020 1010713907 12/17/2019 TIRES FOR PD VEH 103W FST FH GTZPURSUIT - PD 1,456.74 1,456.74 R PARS 02987 1088086 1/9/2020 44308 12/5/2019 PARS TRUST ADMIN FEE MO. END 10/31/19 7,867.92 7,867.92 R PAWASARAT 03299 1087922 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 663.13 663.13 R PEACE OFFICERS RESEARCH ASSOC 11391 1088087 1/9/2020 563538 12/4/2019 JAN-MAR 2020 RESERVE OFFICERS LEGAL DEFENSE FUND - PD 121.50 R PEACE OFFICERS RESEARCH ASSOC 11071 1088088 1/9/2020 263218 12/4/2019 JAN-MAR 2020 RESERVE OFFICERS MEMBERSHIP DUES - PD 108.00 229.50 R PENCO ENGINEERING INC 10378 1088089 1/9/2020 70627 12/11/2019 OCT 2019 EL MONTE ON-CALL PLAN CK FOR 3679 CENTER AVE - WORK ORDER N 3,797.88 R PENCO ENGINEERING INC 10378 1088089 1/9/2020 70619 11/1/2019 OCT 2019 EL MONTE ON-CALL PLAN CK SVCS FOR 2650 SEAMAN AVE WORK OR 409.32 R PENCO ENGINEERING INC 10378 1088089 1/9/2020 70626 11/1/2019 OCT 2019 EL MONTE ON-CALL PLAN CK FOR 10519 HICKSON ST - ENGINEERING 1,619.65 5,826.85 R PENNEY 05306 1087923 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R PEREA JR 03244 1087924 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R PEREZ 02977 1088090 1/9/2020 10720 1/7/2020 DEC 2019 AEROQUATICS INSTRUCTOR - P&R 52.00 R PEREZ 06357 1088091 1/9/2020 121919 12/19/2019 DEC 2019 GYMNASTICS INSTRUCTOR - PARKS/REC DIV. 328.25 380.25 R PHOENIX MOTORCARS, LLC. 12560 1088093 1/9/2020 00489 11/7/2019 LEVEL III DC FAST CHARGING STN FOR PW MAINT DIV. 3,894.00 3,894.00 R PITNEY BOWES GLOBAL FINANCIAL 10164 1088094 1/9/2020 3103647922 12/30/2019 MAILING SYSTEM LEASE 10/30/19 - 01/29/20 - CITY CLERKS 852.09 852.09 R PITNEY BOWES INC 06997 1088095 1/9/2020 1012639859 5/12/2019 AC#0016906525 (06/01/19 - 11/30/19) STANDARD SLA-EQUIP SVC AGREEMENT 832.98 832.98 R PLUMBERS DEPOT INC 03008 1088197 1/16/2020 PD-43924 12/10/2019 LED LIGHTBAR & LIGHTHEAD FOR WATER DEPT VEHICLE 2,928.98 R PLUMBERS DEPOT INC 03008 1088197 1/16/2020 PD-49323 12/10/2019 DBL LEG STRETCH SHOCK - SEWER DEPT. 270.57 3,199.55 R POLANCO 03012 1088198 1/16/2020 2.3-7.20 1/14/2020 REIMB MILEAGE & SUBSISTENCE: SAN DIEGO - PD 915.70 915.70 R POLANCO JR 11056 1087925 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R POLICE TRAINING INSTITUTE 12959 1088199 1/16/2020 1.27-31.20 1/8/2020 WOMEN'S UNDERCOVER TECHNIQUES & SURVIVAL: IBARRA / ORTIZ / MARQUE 1,350.00 1,350.00 R POPPERWELL 03278 1087926 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R POTIKOM 03292 1087927 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R PREST 07051 1087928 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 451.75 451.75 R PRI MANAGEMENT GROUP 12960 1088200 1/16/2020 7641 12/13/2019 PUBLIC RECORDS ACT COURSE 2/27/20: LESLIE SPARKS - PD 195.00 R PRI MANAGEMENT GROUP 12960 1088200 1/16/2020 7650 12/16/2019 PUBLIC RECORDS ACT COURSE 2/27/20: SHANNON NURRE - PD 195.00 390.00 R PRIETO 03218 1087929 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R PROJECT PARTNERS INC 10800 1088201 1/16/2020 9392-2 1/10/2020 12.6-20.19 WATER OPERATIONS CONSULT SRVC - PW WATER DIV 880.00 R PROJECT PARTNERS INC 10800 1088201 1/16/2020 9392-1 1/10/2020 12.6-20.19 WATER OPERATIONS CONSULT SRVC - PW WATER DIV 4,455.00 R PROJECT PARTNERS INC 10800 1088202 1/16/2020 9343-2 12/11/2019 11.15.19 WATER OPERATIONS CONSULT SRVC - PW WATER DIV 55.00 R PROJECT PARTNERS INC 10800 1088202 1/16/2020 9343-1 12/11/2019 11.1-29.19 WATER OPERATIONS CONSULT SRVC - PW WATER DIV 6,435.00 11,825.00 R PROVIDENTE 06673 1087930 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 436.64 436.64 R PSOMAS 07077 1088203 1/16/2020 156293 10/10/2019 08/23-09/26/19 - GIS DATA HOSTING AND SUPPORT FY 18/19 - PW UTIL DIV. 1,500.00 R PSOMAS 07077 1088203 1/16/2020 155216 9/4/2019 07/26-08/22/19 - GIS DATA HOSTING AND SUPPORT FY 18/19 - PW UTIL DIV. 385.00 R PSOMAS 07077 1088203 1/16/2020 158358 12/11/2019 10/25-11/21/19 - GIS DATA HOSTING AND SUPPORT FY 18/19 - PW UTIL DIV. 1,075.00 R PSOMAS 07077 1088203 1/16/2020 154674 8/15/2019 06/28-07/25/19 - GIS DATA HOSTING AND SUPPORT FY 18/19 - PW UTIL DIV. 385.00 3,345.00 R QUALITY AUTO SUPPLY 08931 1088096 1/9/2020 220581-1 8/29/2019 AC COMPRESSOR, CLUTCH PULLEY, COIL SET, REC DRIER, ORING SEAL, AC OIL, B 2,287.07 R QUALITY AUTO SUPPLY 08931 1088204 1/16/2020 222690-1 11/4/2019 WHEEL HUB FOR PW-36 (2017 FORD F250 TRUCK) - WATER DEPT 102.84 2,389.91 R QUINTERO 05598 1088205 1/16/2020 1.22-24.20 1/7/2020 PER DIEM FOR UNITED STATES CONF OF MAYORS 88TH WINTER MTG: WASHING 300.00 300.00 R QUIROZ 10432 1087931 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R RAMIREZ, EDWARD 03241 1087932 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R RAMIREZ, FRANK 07020 1088097 1/9/2020 11.23-26.19 12/15/2019 REIMB AIRFARE FOR C.N.O.A. CONF: RENO, NV - PD 263.96 R RAMIREZ, FRANK 07020 1088098 1/9/2020 12.2-5.19 12/15/2019 REIMB LODGING & PER DIEM FOR CATO CONF: SAN DIEGO - PD 850.28 1,114.24

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Page 11 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R RASIC 03082 1088206 1/16/2020 2.3-7.20 1/14/2020 REIMB MILEAGE & SUBSISTENCE: SAN DIEGO - PD 918.00 918.00 R RAVAGO 03211 1087933 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R REGIONAL TAP SERVICE CENTER 05275 1088207 1/16/2020 6011495 11/30/2019 NOV 2019 FOOTHILL TAP BUS CARD PASSES - TRANSP. 746.90 746.90 R RENDON, MARIE E 07054 1087934 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R RENDON, MICHAEL 07053 1087935 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R RENEER 05579 1087936 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R REPLACEMENT BENEFIT FUND 03104 1001480738 1/13/2020 100000015902044 12/19/2019 2020 REPLACEMENT CHARGES FOR CITY OF EL MONTE 85,092.72 85,092.72 R REYBURN 03230 1087937 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 973.66 973.66 R REYES 03319 1087938 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R RICOH USA INC 08128 1088099 1/9/2020 9027910186 12/14/2019 12/01/19 - 01/31/20 CITYWIDE COPIER LEASE 7,256.19 7,256.19 R RIOS 10311 1087939 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R RIVERSIDE COUNTY SHERIFF'S / 07594 1088208 1/16/2020 BCTC0019479 1/9/2020 FIELD TRAINING OFFICER UPDATE 2/4-6/20: VICTOR RUIZ - PD 167.00 167.00 R ROACH 07444 1087940 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R RODARTE, DANIEL 11874 1087941 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R RODARTE, OLIVIA 03217 1087942 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R RODRIGUEZ 11185 1087943 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R ROMAN 03305 1087944 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R ROMERO 04476 1087945 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 148.03 148.03 R SALAZAR 04391 1087946 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 3484 12/10/2019 BOTTLE WATER & TEA FOR CMO 94.86 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 0589 10/31/2019 BOTTLE WATER FOR CMO 32.28 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 0458 11/27/2019 BOTTLE WATER & SODA FOR CMO 108.74 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 1117 9/24/2019 BOTTLE WATER FOR CMO 32.91 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 4843 11/7/2019 BOTTLE WATER, SODA, PAPER TOWEL FOR CMO 167.19 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 8349 11/20/2019 BOTTLE WATER & SODA FOR CMO 47.16 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 2316 10/9/2019 TYLENOL, AIRWICK, BOTTLE WATER, CUPS FOR CMO 281.84 R SAM'S CLUB DIRECT 03365 1088100 1/9/2020 000000 10/17/2019 BOTTLE WATER, SODA, TEA FOR CMO 71.40 R SAM'S CLUB DIRECT 03364 1088209 1/16/2020 2808 12/4/2019 SCOTCH BLUE TAPE TO POST ALL DETOUR SIGNS - TRANSP DIV. 21.96 858.34 R SAN GABRIEL VALLEY 03383 1088102 1/9/2020 EMW191118 11/18/2019 OCT 16-31, 2019 TREE WATERING SVCS FOR PW MAINT. DIV. 3,206.44 R SAN GABRIEL VALLEY 03383 1088102 1/9/2020 EMW191119 11/18/2019 NOV 1-15, 2019 TREE WATERING SVCS FOR PW MAINT. DIV. 2,996.88 R SAN GABRIEL VALLEY 03383 1088102 1/9/2020 EMW191203 12/3/2019 NOV 16 - DEC 2, 2019 TREE WATERING SVCS FOR PW MAINT. DIV. 2,074.54 8,277.86 R SANCHEZ 03175 1087947 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R SANTA ANNA 03416 1088212 1/16/2020 2.3-7.20 1/14/2020 REIMB MILEAGE & SUBSISTENCE: SAN DIEGO - PD 915.70 915.70 R SANTANA 09313 1087948 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R SC FUELS 10059 1088103 1/9/2020 0183549 12/15/2019 NEIGHBORHOOD SVCS FUEL (12/01/19 - 12/15/19) 98.86 R SC FUELS 10059 1088104 1/9/2020 0188621 12/31/2019 P&R FUEL (12/15/19 - 12/31/19) 110.02 R SC FUELS 10059 1088213 1/16/2020 0188761 12/31/2019 NEIGHBORHOOD SVCS FUEL (12/17/19) 65.76 R SC FUELS 10059 1088213 1/16/2020 0183506 12/15/2019 PD FUEL (12/01/19 - 12/15/19) 9,192.65 R SC FUELS 10059 1088213 1/16/2020 0188487 12/31/2019 PD FUEL (12/16/19 - 12/31/19) 9,079.97 18,547.26 R SCATCHARD 03222 1087949 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R SCHIRMER 10114 1087950 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 451.75 451.75 R SCHUSTER, MARGARET 03264 1087951 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R SCHUSTER, STEVEN E 10149 1087952 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,723.24 1,723.24 R SCMAF (SO. CALIF. MUNICIPAL 03334 1088215 1/16/2020 MEM-BROZ-20-5 12/31/2019 GROUP MEMB- BRONZE FT-2 PT-2 (P&R) 130.00 130.00 R SCMAF - SAN GABRIEL VALLEY 12265 1088214 1/16/2020 BBCOACH2019ELMONTE 1/8/2020 SGV BASKETBALL COACH CLINIC - P&R 10.00 10.00 R SCOTTY'S BRAKE & MUFFLER 03433 1088216 1/16/2020 005595 12/9/2019 TR-36 SMOG CHECK FOR BAR REPORT - TRANSP VEH. 30.00 R SCOTTY'S BRAKE & MUFFLER 03433 1088216 1/16/2020 005594 12/9/2019 TR-13 SMOG CHECK FOR BAR REPORT - TRANSP DIV. 30.00 60.00 R SCROGGINS 03296 1087953 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R SEPULVEDA 10975 1087954 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R SHERWOOD 03456 1087955 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41

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Page 12 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R SHRED-IT 12563 1088217 1/16/2020 8128850113 12/22/2019 12/05/19 ON-SITE SHREDDING SERVICES FOR TREASURY DIV. 50.00 50.00 R SIEDENTOPP 10113 1087956 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R SINNIG 03293 1087957 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R SMART & FINAL 03484 1088105 1/9/2020 029476 12/19/2019 SUGAR CONES FOR HOLIDAY CRAFT ACTIVITIES - PARKS/REC DIV. 19.69 19.69 R SMITTY'S SIGNWORKS 03493 1088106 1/9/2020 24901 10/16/2019 LAMBERT PARK SIGN 24"X97"X.125 - PW MAINT DIV. 1,628.00 1,628.00 R SNOOK 03291 1087958 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R SOSA 07371 1087959 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 441.10 441.10 R SOUTHERN CALIFORNIA GAS CO 03527 1088221 1/16/2020 11.01-12.01.19 12/9/2019 AC#096-176-5242 6 (11.01-12.01.19) FUEL - TRANSP. 5,775.51 5,775.51 R SOUTHERN CALIFORNIA GAS/SUNDRY 03528 1088222 1/16/2020 91109826 12/22/2019 DEC 2019 MONTHLY CNG STN MAINT. FEE FOR TRANSP. DIV. 575.00 575.00 R SOUTHLAND MOBILITY 07423 1088223 1/16/2020 13612 12/12/2019 TR-1B PREV. MAINT. YEARLY INSPECTION - TRANSP DIV. 125.00 R SOUTHLAND MOBILITY 07423 1088223 1/16/2020 13609 12/12/2019 TR-14B PREV. MAINT. YEARLY INSPECTION - TRANSP DIV. 125.00 R SOUTHLAND MOBILITY 07423 1088223 1/16/2020 13610 12/12/2019 TR-15B PREV. MAINT. YEARLY INSPECTION - TRANSP DIV. 125.00 R SOUTHLAND MOBILITY 07423 1088223 1/16/2020 13611 12/12/2019 TR-77 PREV. MAINT. YEARLY INSPECTION - TRANSP DIV. 125.00 500.00 R SOUTHLAND TRANSIT INC 03538 1088224 1/16/2020 ELMTR-12-2019 12/1/2019 NOV 2019 FIXED-ROUTE TRANSIT SERVICES CONTRACT FOR TRANSP. 82,225.59 R SOUTHLAND TRANSIT INC 03538 1088224 1/16/2020 ELMDR-11-2019 12/1/2019 NOV 2019 DIAL-A-RIDE SERVICE CONTRACT FOR TRANSP. 46,438.00 128,663.59 R SPERRY 03307 1087960 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 807.34 807.34 R SSD SYSTEMS 08999 1088113 1/9/2020 S-01011452 11/4/2019 CHECK SYSTEM PANEL - PW MAINT. 169.00 R SSD SYSTEMS 08999 1088113 1/9/2020 J-701001089 11/15/2019 INSTALLATION OF SECURITY RADIO FOR PW MAINT. 295.00 464.00 R STACY 03257 1087961 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R STANLEY 12592 1087962 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519215 1/4/2020 2020 MNTH DESKPAD 22X17, CD-R SPINDLE, WINDOW ENV, BLEACH, AURA GEL 791.06 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519224 1/4/2020 HP 952XL/952 HYBLK/STDCLR 4PK, SPLS PHOTO PLUS 4X6 GLS 100PK - PW 406.40 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519183 1/4/2020 ECON STORAGE BOXES, BINDER VIEW, INDEX MAKER TABS BROTHER 3/4IN 2PK 271.52 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519211 1/4/2020 AA BATTIERS, GRIP RET BALL PEN, STICKIES, BINDER CLIPS, JMB PPR CLIPS, BLUE 188.14 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519161 1/4/2020 BLK TONER, FOLDER WRT ON EX AST FOR ENGINEERING DIV. 153.13 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519179 1/4/2020 AAG QTR ERASABLE 24X36, LAM WALL CAL YRLY, POCKET PORT, SANITIZER, PER 106.76 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519154 1/4/2020 STAPLES GUN TACKERALL FOR CITY CLRKS OFFCE 64.00 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519209 1/4/2020 BACK SUPPORT CUSHION - PD 36.62 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519153 1/4/2020 LOW-TEMP GLUE GUN FOR CITY CLRKS OFFCE 22.98 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519230 1/4/2020 BISTRO MRKR FINE SET 482 4A FOR PARKS/REC DIV. 17.92 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519226 1/4/2020 2020 AAG AQUA MEDAL DESK 22X17 FOR PW UTIL DIV. 13.39 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519129 1/4/2020 2020 DESK CALENDAR, MNTH PLNMO, DESK PAD, ENV GUM, CARD STOCK, STIC 727.03 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519216 1/4/2020 2020 MNTH APPT BK, WALL CAL 24X36, PASTEL PPR, FORE MP PREM 8.5X14 GR 373.09 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519219 1/4/2020 2020 APPT BK MNTH 9X11, DESK CALENDAR, MTH PLNMO WALL 8X11, ACCEL 1 268.32 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519228 1/4/2020 TRED REMAN BRO DR420 DRUM, TN450HYBLK TNR, 26A BLK TONER FOR PD 180.86 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519225 1/4/2020 2020 DESK CALENDAR, MNTH PLNMO WAL 20X30, SONIX RET GEL 12PK CHIP BX 125.04 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519213 1/4/2020 DART 12 OZ FOAM CUPS, STND DAIRY JOURNAL FOR PD 104.94 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519173 1/4/2020 FACIAL TISSUE, ADVIL TABS, TYLENOL EXT STR, UNI-BALL MED PENS FOR FINC. 54.48 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519177 1/4/2020 TYLENOL EXT STRNGTH, 2020 WALL CAL, POST ITS FOR PLANNING DIV. 35.77 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519199 1/4/2020 8X6 GRAPH PAD ELASTIC BLK FOR PLANNING DIV. 21.77 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519163 1/4/2020 NATIONAL PARKS WALL - ENGINEERING DIV. 16.49 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519168 1/4/2020 POWER EXTENSION CORD 10FT FOR FINANCE DIV. 7.10 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519208 1/4/2020 MULTIFLD TOWELS, 2PLY BATH, 2PLY WHT KRT 85SHT, HD 16MIC 45 GAL NAT, 1 872.66 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 435519212 1/4/2020 COPY PPR, INSULATED CUPS, 2PLYWHT KRT 85 SHT, MULTIFLD TWL, SEAR COVE 518.31 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519166 1/4/2020 THERMAL POS ROLLS, PPR BOND COPY, COPY PPR, PASTELS PPR, POWERSTRIP, 321.71 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519128 1/4/2020 2020 DESK PAD/CALENDER, BROTHER BLK/CLR, HIGHLTR, CUBE HOOKS - CODE E 190.25 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519170 1/4/2020 HP 90A BLK TONER CART FOR FINANCE DIV. 162.00 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519231 1/4/2020 HP 951XL HY YELLOW INK CART, CYAN INK CART FOR PARKS/REC DIV. 115.94 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519152 1/4/2020 GLUE STICKS REFILL PACK FOR CITY CLKS OFFICE 74.32 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519210 1/4/2020 KCUP FOLGRS CLASSIC ROAST 24BX, COFFEEMATE CREAMER 50CT, PLEDGE AER 40.24

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Page 13 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519175 1/4/2020 AAG DARKROMANCE WKLY 5X8 FOR HOUSING DIV. 25.29 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519217 1/4/2020 MOUSE PAD FOR TRANSP DIV. 18.79 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519156 1/4/2020 50014 T50 1/4 STAPLE1250/PK FOR CITY CLKS OFFCE 14.95 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519214 1/4/2020 BLK TONER, 2PLY BATH 500SHT, BLEACH, HD 16MIC 45GAL NAT CT/250, HD 6M 633.55 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519227 1/4/2020 HP OJ PRO 9015, SHARPIES, DURAMARK CHISEL BLK, PM FLAIR RED, PPRMATE M 334.18 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519165 1/4/2020 COPY PPR CASES FOR FINANCE DIV. 228.42 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519229 1/14/2020 RY20 BS BARCELONA MTHLY 8X10, SAFETY PINS, DAB N SEAL, ELMERS RUBBER 172.05 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519222 1/4/2020 CLOROX WIPES, FACIAL TISSUE, HIGHLGHTERS, GLADE PLUGIN REFILL, SCENTD O 120.76 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519206 1/4/2020 6X9 12PK STENO PAD, STICKIES, HYPE TANK CHISEL ASST 12PK, PAPERMATE ME 96.50 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519151 1/4/2020 2020 AAG PURPLE DIECUT WK 8X11 - CITY CLKS 49.48 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519158 1/4/2020 OINTMENT TRIPLE ANTIBIOTIC PK, BAND-AID, ALCOHOL PREP PAD, FIRST AID OI 30.91 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519181 1/4/2020 CLASSIC FLORAL DESK PAD CAL FOR HR 19.79 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519182 1/4/2020 PETFLIX 2020 WALL CALENDAR - HR 16.49 R STAPLES BUSINESS ADVANTAGE 04277 1088227 1/16/2020 3435519218 1/4/2020 CREDIT ON ACCT FOR RETURNED ITEMFOR TRNSP DIV. (11.88) 8,031.52 R STATE OF CALIF DEPT OF 03581 1088228 1/16/2020 OCT-DEC 2019 1/13/2020 EQD FEES OCT - DEC 2019 1,520.13 1,520.13 R STATES 10139 1087963 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R STEVENS 12166 1087964 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R SULLIVAN 03295 1087965 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 845.67 845.67 R SULZER ELECTO-MECH. SVCS. INC. 12509 1088114 1/9/2020 SIO9506 9/17/2019 FIELD SVC LABOR 09/16/19 SERVICE CALL WELL 2A LOCATED BAD SOL - PW UTIL 795.70 R SULZER ELECTO-MECH. SVCS. INC. 12509 1088114 1/9/2020 97511 12/11/2019 WATER TOWER LIGHT FIXTURE FOR PW UTIL DIV. 1,570.03 2,365.73 R SWRCB (STATE OF CALIFORNIA 03589 1088229 1/16/2020 SW-0179516 11/20/2019 INDEX NO: 391597 (10/01/19 - 09/30/20) PERMIT FEE FACILITY ID: 4 19M100011 35,577.00 R SWRCB (STATE OF CALIFORNIA 03589 1088230 1/16/2020 WD-0164834 11/6/2019 INDEX NO: 388371 (07/01/19 - 06/30/20) PERMIT FEE FACILITY ID: 4SSO10385 14,073.00 49,650.00 R T-MOBILE 03624 1088121 1/9/2020 11.21-12.20.19 12/21/2019 ACCT#951296420 (11/21/19 - 12/20/19) ECON DEV 119.33 119.33 R TALAMANTEZ 07055 1087966 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R TARGET SPECIALTY PRODUCTS 04934 1088115 1/9/2020 PI0891999/PI0948422 11/14/2019 SUPPLIES FOR PW MAINT DIV. 533.61 533.61 R TCHARKHOUTIAN 05845 1087967 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 296.74 296.74 R TEP 12902 1088231 1/16/2020 1699 10/6/2019 GATEWAY TRANSIT TIA REVIEW - ENGINEERING DIV. 1,850.00 R TEP 12902 1088231 1/16/2020 1697 9/8/2019 TIA REVIEW - ORCHARD AT CYPRESS TEP CONSULTANT (E STUDOR) PRINCIPAL - 355.00 2,205.00 R THE WORKSHOP 03914 1088117 1/9/2020 66792 11/18/2019 BUSINESS CARDS FOR JESSICA CHAN & LETICIA ORTIZ - ENGINEERING DIV. 99.00 R THE WORKSHOP 03914 1088118 1/9/2020 66921 12/23/2019 EMPD FORM 140 6X9 EVIDENCE ENVELOPES FOR PD 501.60 600.60 R THOMAS 06701 1087968 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 973.26 R THOMAS 06701 1088119 1/9/2020 JAN 2020 1/8/2020 JAN 2020 SPOUSAL RETIREE MEDICARE REIMBURSEMENT 462.70 1,435.96 R THOMPSON 03208 1087969 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R TIME WARNER CABLE 03671 1088120 1/9/2020 0016703121619 12/16/2019 ACCT#8448 20 899 0016703 CITYWIDE CABLE TV & INTERNET SRVC 1,933.40 1,933.40 R TIMKEN II 09283 1087970 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 506.24 506.24 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 15009 8/1/2019 AUG 2019 CONSULTING SVCS FOR CMO 4,500.00 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 15377 12/1/2019 DEC 2019 CONSULTING SVCS FOR CMO 4,500.00 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 15101 9/1/2019 SEPT 2019 CONSULTING SVCS FOR CMO 4,500.00 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 14900 7/1/2019 JULY 2019 CONSULTING SVCS FOR CMO 4,500.00 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 15289 11/1/2019 NOV 2019 CONSULTING SVCS FOR CMO 4,500.00 R TOWNSEND PUBLIC AFFAIRS INC 09921 1088235 1/16/2020 15193 10/1/2019 OCT 2019 CONSULTING SVCS FOR CMO 4,500.00 27,000.00 R TREDENT DATA SYSTEMS, INC. 12388 1088122 1/9/2020 55373 11/12/2019 REMOTE BROCADE SWITCH CONFIGURATION & IMPLEMENTATION - I.T. 220.00 220.00 R TROMP 08260 1087971 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R TUFF SHED, INC. 10482 1088123 1/9/2020 1445075 11/19/2019 PREMIER LEAN 4X14 - PD 3,361.67 3,361.67 R TULA 05251 1087972 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R TURNER 03297 1087973 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,189.78 1,189.78 R TYLER TECHNOLOGIES 03723 1088124 1/9/2020 045-285109 11/30/2019 11/18/19 CASHIERING CONSULT NINA BUJACICH - TREASURY 160.00 160.00 R U S ARMOR 03759 1088125 1/9/2020 24820 9/25/2019 ENFORCER CONCEAL 3316LVL IIIA MALE NIJ.06 RIPSTOP, CARRIER RANGER 200 728.19 R U S ARMOR 03759 1088126 1/9/2020 26136 1/2/2020 ENFORCER CONEAL XLT3A-01 (M) NIJ.04/.05-RIPSTOP, CARRIER, POCKET INSTAL 849.55 1,577.74 R U.S. BANK INSTITUTIONAL TRUST 08004 1088127 1/9/2020 AE-EXS00B 02.01.20 12/23/2019 PUB. AGY RET. SVCS EXCESS BEN PLAN 02/01/2020 32,203.00

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Page 14 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R U.S. BANK INSTITUTIONAL TRUST 08004 1088236 1/16/2020 AE-EXS00B 02.01.20 12/23/2019 REPLACE CK #1088127 PUB. AGY RET. SVCS EXCESS BEN PLAN 02/01/2020 32,203.00 64,406.00 R ULINE 03729 1088128 1/9/2020 114953684 12/5/2019 LIGHTWEIGHT HIVIS RAIN JACKET-L FOR ENGINEERING DIV. 271.18 271.18 R UNITED PARCEL SERVICE (UPS) 03739 1088238 1/16/2020 000090X141010 1/4/2020 REPLENISH SHIPPING ACCT #90X141 - CITYWIDE 1,000.00 1,000.00 R VAIL 06360 1087974 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 479.64 479.64 R VALENTI-COHEN 03189 1087975 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R VALENZUELA 03778 1087976 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 1,588.41 1,588.41 R VALLEY VISTA SERVICES INC 03784 1088240 1/16/2020 0003828274 1/1/2020 01/01/20-03/31/20 BONWOOD/KLINGERMAN APT RESIDENTIAL SRVC BILLING) 24,735.33 R VALLEY VISTA SERVICES INC 03784 1088240 1/16/2020 0003834991 1/1/2020 01/01/20-03/31/20 (11462 LEE LN RESIDENTIAL SERVICE BILLING) - ENVIRO SRV 92.97 24,828.30 R VERIZON 06985 1088130 1/9/2020 9844531249 12/18/2019 ACCT#972054175-00001 11.19-12.18.19 - PD 3,921.44 3,921.44 R VERIZON WIRELESS 07329 1088129 1/9/2020 9844332229 12/15/2019 AC#772108629-00001 (11/16/19 - 12/15/19) 1,775.33 R VERIZON WIRELESS 11570 1088241 1/16/2020 9814732556 11/8/2019 ACCT#842168232-00001 10.09-11.08.19 - PW 705.07 2,480.40 R VERSATILE INFORMATION PRODUCTS 03809 1088131 1/9/2020 020120013121-07 12/16/2019 PUMA ENTERPRISE EDITION MANAGEMENT SOFTWARE FO 02.01.20-01.31.21 - 3,898.00 3,898.00 R VOLUNTEERS OF AMERICA OF 08233 1088242 1/16/2020 NOV 2019 12/16/2019 NOV 2019 ESG STREET OUTREACH PROGRAM - HOUSING 5,275.82 R VOLUNTEERS OF AMERICA OF 08233 1088242 1/16/2020 NOV 2019 12/16/2019 NOV 2019 ESG RAPID RE-HOUSING PRG - HOUSING 7,181.08 R VOLUNTEERS OF AMERICA OF 08233 1088242 1/16/2020 NOV 2019 12/16/2019 NOV 2019 ESG HOMELESS PREVENTION PROGRAM - HOUSING 5,876.64 18,333.54 R WATERMAN 03256 1087977 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 630.56 630.56 R WEINTRAUB 05640 1087978 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 864.82 864.82 R WELCH 03258 1087979 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 778.48 778.48 R WELDON, ANGELA 10976 1087980 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 200.43 200.43 R WELDON, KENNETH 05180 1087981 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 419.16 419.16 R WENRICK 12233 1087982 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R WEST COAST AERIAL PHOTOGRAPHY 12866 1088132 1/9/2020 7303 11/27/2019 AERIAL PHOTOGRAPHY, ENLARGEMENT, POSTAGE & DELIVERY FOR PW MAINT 4,880.00 4,880.00 R WEST COAST ARBORISTS INC 07251 1088133 1/9/2020 154094 9/30/2019 19-20 TREE MAINT FOR PW MAINT DIV. FOR SEPT 16-30, 2019 6,785.00 6,785.00 R WEX BANK 12659 1088134 1/9/2020 62759444 12/6/2019 ACCT #0496-00-477733-0 SHELL FUEL 11/8/19 - 11/23/19 FOR PD 319.71 R WEX BANK 12659 1088243 1/16/2020 63245919 1/6/2020 ACCT #0496-00-477733-0 SHELL FUEL 12/6/19 - 1/1/20 FOR PD 245.71 565.42 R WHARY II 03312 1087983 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 539.86 539.86 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00618273 11/7/2019 PROF SVCS RENDERED THRU 10.25.19 (TRACT MAP 82656) - ENGINEERING DIV. 1,356.25 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00329879 6/28/2019 PROF SVCS RENDERED THRU 05.31.19 (GOODMAN LOGISTICS CTR - 10150 LOW 370.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00617663 6/24/2019 PROF SVCS RENDERED THRU 05.31.19 ( 11217 RANCHITO ST LOT LINE ADJUSTM 160.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00331049 11/27/2019 PROF SVCS RENDERED THRU 10.25.19 (11707 GARVEY AVE & 3100 BASEBALL AV 5,911.54 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00330141 8/2/2019 PROF SVCS RENDERED THRU 06.30.19 (GOODMAN LOGISTICS CTR - 10150 LOW 521.50 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00617901 8/12/2019 PROF SVCS RENDERED THRU 07.26.19 (11822 RANCHITO ST LLA) - ENGINEERING 320.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00331051 11/27/2019 PROF SVCS RENDERED THRU 10.25.19 (2610-2616 DURFEE AVE) - ENGINEERING 30.48 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00330335 9/4/2019 PROF SVCS RENDERED THRU 07.26.19 (GOODMAN LOGISTICS CTR - 10150 LOW 553.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00617900 8/12/2019 PROF SVCS RENDERED THRU 07.26.19 (PM 77110) - ENGINEERING DIV. 320.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00331050 11/27/2019 PROF SVCS RENDERED THRU 10.25.19 (10949 GARVEY AVE) - ENGINEERING DIV 53.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00331056 11/27/2019 PROF SVCS RENDERED THRU 10.25.19 (4708 ARDEN DRIVE) - ENGINEERING DIV. 1,268.75 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00618127 10/11/2019 PROF SVCS RENDERED THRU 09.27.19 (PM 77110) - ENGINEERING DIV. 340.00 R WILLDAN ENGINEERING 03897 1088135 1/9/2020 00618142 10/11/2019 PROF SVCS RENDERED THRU 09.27.19 (3927-3933 BALDWIN AVE LLA) - ENGINEE 131.25 R WILLDAN ENGINEERING 03897 1088244 1/16/2020 00516840 9/4/2019 PROF SVCS RENDERED THRU 08.30.19 PEER REVIEW CIP 899 SLURRY SEAL OVER 2,500.00 R WILLDAN ENGINEERING 03897 1088245 1/16/2020 00618143 10/11/2019 PROF SVCS RENDERED THRU 09.27.19 (3454 TYLER AVE EASEMENT) - ENGIN. 393.75 R WILLDAN ENGINEERING 03897 1088245 1/16/2020 00617790 7/19/2019 PROF SVCS RENDERED THRU 06.30.19 (11944 MCGIRK ST) - ENGIN. 715.00 R WILLDAN ENGINEERING 03897 1088245 1/16/2020 00618272 11/7/2019 PROF SVCS RENDERED THRU 10.25.19 (3454 TYLER AVE EASEMENT) - ENGIN. 431.25 15,375.77 R WILLDAN FINANCIAL SERVICES 04483 1088246 1/16/2020 010-42899 10/22/2019 PROF SVCS RENDERED THRU 10.25.19 (3454 TYLER AVE EASEMENT) - ENGIN. 4,760.00 4,760.00 R WILLIAMS 09965 1087985 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R WILLIAMS JR. 07056 1087984 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 845.67 845.67 R WILLIAMS SCOTSMAN INC 12310 1088136 1/9/2020 7399399 12/24/2019 12/24/19-01/23/20 12X48 MOBILE OFFICE FOR PD 488.95 488.95 R WILLS 03903 1087986 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 485.39 485.39 R WINNER INTERNATIONAL INC 03906 1088137 1/9/2020 129873 12/4/2019 FOIL CURTAIN FOR HOLIDAY HOUSE EVENT - PW MAINT. 79.20 R WINNER INTERNATIONAL INC 03906 1088137 1/9/2020 129959 12/5/2019 MAGIC CURTAIN BLUE FOR HOLIDAY HOUSE - PW MAINT. 72.60 151.80

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Page 15 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

R WONG 03309 1087987 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 630.56 630.56 R YOUNGQUIST 03953 1087988 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM 525.39 525.39 R ZAJC 03219 1087989 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R ZINK 03301 1087990 1/8/2020 SUBSDY JAN 20 1/8/2020 INS PREMIUM & RETIREE CONTRIBUTION 160.43 160.43 R Regular Vendor Total 2,624,778.00

T EWING IRRIGATION PRODUCTS 02003 1088037 1/9/2020 8668908 11/8/2019 BACK FLOW TESTING SUPPLIES FOR PW MAINT DIV. 140.05 140.05 T GRAINGER 02183 1088050 1/9/2020 9363359317 11/21/2019 2016 EMERGENCY RESPONSE GUIDE FOR PW UTIL DIV. 160.61 160.61 T HOME DEPOT 06479 1088056 1/9/2020 2192025 11/27/2019 EXT CORD., HOSE, PLASTIC UTIL PUMP - PW MAINT. 1,195.20 T HOME DEPOT 06479 1088056 1/9/2020 5449286 11/14/2019 3000 WATT CONT. WATT PEA FOR PW MAINT. 392.17 T HOME DEPOT 06479 1088056 1/9/2020 9284933 11/20/2019 6.5IN POINSETTIAS FOR PW MAINT. 230.34 T HOME DEPOT 06479 1088056 1/9/2020 3025128 11/6/2019 KNIT TINEY TRIM 2PK KIT, WOOD GLUE, DRYWALL SCREW, GARDEN SOIL - PW M 163.32 T HOME DEPOT 06479 1088056 1/9/2020 6046247 11/13/2019 RATCHET, HORIZ. E TRACK, J HOOK, ROPE FOR PW MAINT. 53.97 T HOME DEPOT 06479 1088056 1/9/2020 4045170 11/5/2019 LOCTITE POWER GRAB EXP ALL PURP 9OZ., PLASTIC WOOD LATEX WHT 6OZ. - P 25.89 T HOME DEPOT 06479 1088056 1/9/2020 8047337 11/21/2019 RANGE & DRYER WALLPLT, MIDWAY BLANK WALLPLT - PW MAINT. 4.58 T HOME DEPOT 06479 1088056 1/9/2020 3903194 11/26/2019 LED REEL MINI CLEAR FOR PW MAINT. 1,653.89 T HOME DEPOT 06479 1088056 1/9/2020 4283804 11/5/2019 DRILL BITS, HEX HEAD, RWD SQ HOLE ARCH LAT, VIG BLK MULCH, GARDEN SOIL 393.83 T HOME DEPOT 06479 1088056 1/9/2020 8024518 11/1/2019 PAINT, HEX SCREW, RIVETS, PRIME DOUG FIR - PW MAINT DIV. 268.80 T HOME DEPOT 06479 1088056 1/9/2020 2213078 11/27/2019 INFLATABLE FUZZY REINDEER FOR PW MAINT. 196.90 T HOME DEPOT 06479 1088056 1/9/2020 3300553 11/6/2019 CONDUIT, EXT CORD, WIRE CONN, RDC BUSHING, OIL PP WHT, PAINT PEN, BLK 56.32 T HOME DEPOT 06479 1088056 1/9/2020 7046094 11/12/2019 DEMON CONICAL FOR PW MAINT. 26.30 T HOME DEPOT 06479 1088056 1/9/2020 3047962 11/26/2019 SMALL DIM FUSE, FUSES - PW MAINT. 8.58 T HOME DEPOT 06479 1088056 1/9/2020 3903963 11/26/2019 LED REEL FOR PW MAINT. 1,661.44 T HOME DEPOT 06479 1088056 1/9/2020 2441871 11/27/2019 LED REEL MINI CLEAR FOR PW MAINT. 413.47 T HOME DEPOT 06479 1088056 1/9/2020 3300548 11/6/2019 POINSETTIAS, WATERING WAND, GOODYEAR MAXLITE HI-VIS FOR PW MAINT. 276.85 T HOME DEPOT 06479 1088056 1/9/2020 6302888 11/13/2019 POINSETTIAS, PLANT STAND, AGAPANTHUS PETER PAN 2.5QT - PW MAINT. 204.48 T HOME DEPOT 06479 1088056 1/9/2020 8013868 11/21/2019 PVC SOLVENT, CEMENT, ROMEX CONN, CLAMP, STEPBIT, DRILL BIT- PW MAINT. 62.24 T HOME DEPOT 06479 1088056 1/9/2020 6302891 11/13/2019 RED VELVET BOW WITH BELL - PW MAINT. 30.57 T HOME DEPOT 06479 1088056 1/9/2020 0361512 10/30/2019 HINGE, LOCKS, SHELF BRKTS - PW MAINT. 20.91 T HOME DEPOT 06479 1088056 1/9/2020 3343001 11/26/2019 QUIKRETE COM GRD, BLACKTOP PATCH, POLY SAND BAG FOR PW MAINT. 2,225.18 T HOME DEPOT 06479 1088056 1/9/2020 6302827 11/13/2019 6.5IN POINT FOR PW MAINT. 764.31 T HOME DEPOT 06479 1088056 1/9/2020 9284926 11/20/2019 6.5IN POINT FOR PW MAINT. 383.90 T HOME DEPOT 06479 1088056 1/9/2020 7026026 11/12/2019 BTR PRIME DF, LBR FEE, TEMP HDBD FOR PW MAINT. 213.13 T HOME DEPOT 06479 1088056 1/9/2020 3300539 11/6/2019 SUPPLIES FOR PW MAINT DIV. 153.56 T HOME DEPOT 06479 1088056 1/9/2020 0047014 11/19/2019 BR30HO DL DIM LED 2P - PW MAINT. 49.01 T HOME DEPOT 06479 1088056 1/9/2020 3301812 11/26/2019 EXT CORD FOR PW MAINT. 23.07 11,152.21 T MAINTEX INC 02625 1088070 1/9/2020 748868-00 10/23/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 1,681.86 T MAINTEX INC 02625 1088070 1/9/2020 748854-01 10/28/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 286.40 T MAINTEX INC 02625 1088070 1/9/2020 745554-01 10/10/2019 JANITORIAL SUPPLIES FOR TROLLEY STN - PW MAINT DIV. 93.66 T MAINTEX INC 02625 1088070 1/9/2020 748862-00 10/23/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 3,310.74 T MAINTEX INC 02625 1088070 1/9/2020 747018-00 10/15/2019 JANITORIAL SUPPLIES FOR BUS ROUTE -PW MAINT DIV. 2,111.43 T MAINTEX INC 02625 1088070 1/9/2020 738704-11 8/26/2019 LINERS FOR BUS ROUTE -PW MAINT DIV. 1,555.49 T MAINTEX INC 02625 1088070 1/9/2020 745554-02 10/22/2019 JANITORIAL SUPPLIES FOR TROLLEY STN FOR PW MAINT DIV. 206.23 T MAINTEX INC 02625 1088070 1/9/2020 747074-01 10/29/2019 JANITORIAL SUPPLIES FOR TRANS. YARD - PW MAINT DIV. 41.02 T MAINTEX INC 02625 1088070 1/9/2020 752359-00 11/19/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 1,920.36 T MAINTEX INC 02625 1088070 1/9/2020 748854-02 10/29/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 535.25 T MAINTEX INC 02625 1088070 1/9/2020 748862-01 10/25/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 180.38 T MAINTEX INC 02625 1088070 1/9/2020 745554-03 10/28/2019 JANITORIAL SUPPLIES FOR TROLLEY SNT - PW MAINT DIV. 3.45 T MAINTEX INC 02625 1088070 1/9/2020 748854-00 10/23/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 5,005.58 T MAINTEX INC 02625 1088070 1/9/2020 745554-00 10/3/2019 JANITORIAL SUPPLIES FOR TROLLEY STN - PW MAINT DIV. 1,797.61

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Page 16 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T MAINTEX INC 02625 1088070 1/9/2020 741551-01 10/1/2019 TOWEL ROLL, LOTION, CLEAN SOAP FOR PW MAINT DIV. 342.71 T MAINTEX INC 02625 1088070 1/9/2020 748868-01 10/25/2019 JANITORIAL SUPPLIES FOR PW MAINT DIV. 112.21 19,184.38 T NAPA AUTO PARTS 02791 1088078 1/9/2020 0523-256062 12/18/2019 TIRE PRESSURE MONITORING SYS - PD VEH 49.49 49.49 T SAN GABRIEL VALLEY WATER CO 03406 1088101 1/9/2020 031530-12/19 12/30/2019 AC#1-1-911-0315-3-0 (11/26-12/27/19) 548.67 T SAN GABRIEL VALLEY WATER CO 03406 1088101 1/9/2020 016610-12/19 12/30/2019 AC#1-1-911-0166-1-0 (11/26-12/27/19) 573.04 T SAN GABRIEL VALLEY WATER CO 03406 1088101 1/9/2020 950701-12/19 12/26/2019 AC#1-1-009-9507-0-1 (11/01-12/03/19) 37.34 T SAN GABRIEL VALLEY WATER CO 03406 1088101 1/9/2020 007650-12/19 12/30/2019 AC#1-1-911-0076-5-0 (11/26-12/27/19) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088101 1/9/2020 518000-12/19 12/18/2019 AC#1-1-023-5180-0-0 (11/18-12/17/19) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 841900-01/20 1/2/2020 AC#1-1-008-8419-0-0 (12/02-12/31/19) 483.85 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 738500-01/20 1/2/2020 AC#1-1-005-7385-0-0 (12/02-12/31/19) 380.56 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 123501-01/20 1/2/2020 AC#1-1-001-1235-0-1 (11/27-12/30/19) 183.04 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 020000-01/20 1/8/2020 AC#1-1-020-0200-0-0 (12/06-01/07/20) 122.33 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 614130-01/20 1/2/2020 AC#1-1-005-6141-3-0 (12/02-12/31/19) 90.41 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 508000-01/20 1/2/2020 AC#1-1-005-5080-0-0 (12/02-12/31/19) 65.14 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 908700-01/20 1/3/2020 AC#1-1-009-9087-0-0 (12/03-01/02/20) 26.84 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 160550-01/20 1/6/2020 AC#1-1-011-1605-5-0 (12/04-01/03/20) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 440300-01/20 1/6/2020 AC#1-1-013-4403-0-0 (12/04-01/03/20) 444.12 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 621760-01/20 1/2/2020 AC#1-1-005-6217-6-0 (12/02-12/31/19) 360.69 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 200410-01/20 1/6/2020 AC#1-1-011-2004-1-0 (12/04-01/03/20) 183.04 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 702651-01/20 1/7/2020 AC#1-1-017-7026-5-1 (12/05-01/06/20) 118.35 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 579301-01/20 1/2/2020 AC#1-1-005-5793-0-1 (12/02-12/31/19) 81.03 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 950701-01/20 1/3/2020 AC#1-1-009-9507-0-1 (12/03-01/02/20) 57.20 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 487000-01/20 1/2/2020 AC#1-1-003-4870-0-0 (11/27-12/30/19) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 201000-01/20 1/6/2020 AC#1-1-011-2010-0-0 (12/04-01/03/20) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 440500-01/20 1/6/2020 AC#1-1-013-4405-0-0 (12/04-01/03/20) 571.25 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 526401-01/20 1/7/2020 AC#1-1-015-5264-0-1 (12/05-01/06/20) 429.36 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 604800-01/20 1/2/2020 AC#1-1-005-6048-0-0 (12/02-12/31/19) 301.10 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 595651-01/20 1/2/2020 AC#1-1-005-5956-5-1 (12/02-12/31/19) 173.97 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 811100-01/20 1/2/2020 AC#1-1-008-8111-0-0 (12/02-12/31/19) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 591701-01/20 1/2/2020 AC#1-1-005-5917-0-1 (12/02-12/31/19) 77.06 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 160511-01/20 1/6/2020 AC#1-1-011-1605-1-1 (12/04-01/03/20) 57.20 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 614000-01/20 1/2/2020 AC#1-1-005-6140-0-0 (12/02-12/31/19) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 122500-01/20 1/8/2020 AC#1-1-021-1225-0-0 (12/06-01/07/20) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 850200-01/20 1/2/2020 AC#1-1-008-8502-0-0 (12/02-12/31/19) 520.73 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 850000-01/20 1/2/2020 AC#1-1-008-8500-0-0 (12/02-12/31/19) 405.52 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 622700-01/20 1/2/2020 AC#1-1-005-6227-0-0 (12/02-12/31/19) 289.18 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 920651-01/20 1/3/2020 AC#1-1-009-9206-5-1 (12/03-01/02/20) 130.27 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 008700-01/20 1/8/2020 AC#1-1-020-0087-0-0 (12/06-01/07/20) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 926501-01/20 1/3/2020 AC#1-1-009-9265-0-1 (12/03-01/02/20) 73.09 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 951951-01/20 1/3/2020 AC#1-1-009-9519-5-1 (12/03-01/02/20) 34.31 T SAN GABRIEL VALLEY WATER CO 03406 1088210 1/16/2020 614100-01/20 1/2/2020 AC#1-1-005-6141-0-0 (12/02-12/31/19) 22.87 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 974900-01/20 1/9/2020 AC#1-1-019-9749-0-0 (12/09-01/08/20) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 282000-01/20 1/9/2020 AC#1-1-032-2820-0-0 (12/09-01/08/20) 114.38 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 225610-01/20 1/9/2020 AC#1-1-032-2256-1-0 (12/09-01/08/20) 154.11 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 571000-01/20 1/10/2020 AC#1-1-034-5710-0-0 (12/10-01/09/20) 57.20 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 254001-01/20 1/9/2020 AC#1-1-032-2540-0-1 (12/09-01/08/20) 295.56 T SAN GABRIEL VALLEY WATER CO 03406 1088211 1/16/2020 436520-01/20 1/10/2020 AC#1-1-034-4365-2-0 (12/10-01/09/20) 57.20 8,206.26 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5362627-1219 12/28/2019 AC#2-01-536-2627 (11/26-12/27/19) 1,224.29 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363120-1219 12/31/2019 AC#2-01-536-3120 (11/27-12/30/19) 327.22 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364243-0120 1/3/2020 AC#2-01-536-4243 (12/03-01/02/20) 53.39

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Page 17 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363047-1219 12/24/2019 AC#2-01-536-3047 (11/22-12/23/19) 46.58 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363294-1219 12/31/2019 AC#2-01-536-3294 (11/27-12/30/19) 40.82 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364235-1219 12/26/2019 AC#2-01-536-4235 (11/23-12/24/19) 13.95 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364748-1219 12/26/2019 AC#2-01-536-4748 (11/23-12/24/19) 9.95 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5362700-1219 12/24/2019 AC#2-01-536-2700 (11/22-12/23/19) 642.89 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363211-1219 12/23/2019 AC#2-01-536-3211 (11/21-12/21/19) 236.57 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364763-1219 12/31/2019 AC#2-01-536-4763 (11/27-12/30/19) 53.09 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363153-1219 12/26/2019 AC#2-01-536-3153 (11/23-12/24/19) 45.15 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364623-1219 12/24/2019 AC#2-01-536-4623 (11/22-12/23/19) 33.63 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364664-1219 12/26/2019 AC#2-01-536-4664 (11/23-12/24/19) 10.45 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 9887308-1219 12/26/2019 AC#2-00-988-7308 (11/23-12/24/19) 6.87 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363732-1219 12/31/2019 AC#2-01-536-3732 (11/27-12/30/19) 609.10 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5362759-1219 12/23/2019 AC#2-01-536-2759 (11/21-12/21/19) 133.07 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 9887597-1219 12/26/2019 AC#2-00-988-7597 (11/23-12/24/19) 51.26 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364441-1219 12/28/2019 AC#2-01-536-4441 (11/26-12/27/19) 44.91 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364631-1219 12/28/2019 AC#2-01-536-4631 (11/26-12/27/19) 30.92 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5362767-1219 12/23/2019 AC#2-01-536-2767 (11/21-12/21/19) 10.27 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 9888025-1219 12/24/2019 AC#2-00-988-8025 (11/22-12/23/19) 6.57 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5362601-1219 12/27/2019 AC#2-01-536-2601 (11/25-12/26/19) 3,620.22 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 1938230-0120 1/2/2020 AC#2-01-193-8230 (12/01-01/01/20) 468.90 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 9887217-1219 12/24/2019 AC#2-00-988-7217 (11/22-12/23/19) 69.18 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5364706-1219 12/27/2019 AC#2-01-536-4706 (11/25-12/26/19) 51.22 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 9887779-1219 12/26/2019 AC#2-00-988-7779 (11/23-12/24/19) 43.18 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363690-1219 12/26/2019 AC#2-01-536-3690 (11/23-12/24/19) 24.70 T SOUTHERN CALIFORNIA EDISON 03520 1088107 1/9/2020 5363658-1219 12/26/2019 AC#2-01-536-3658 (11/23-12/24/19) 9.95 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365091-0120 1/2/2020 AC#2-01-536-5091 (12/02-12/31/19) 228.92 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5367147-1219 12/26/2019 AC#2-01-536-7147 (11/23-12/24/19) 92.17 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5367006-1219 12/26/2019 AC#2-01-536-7006 (11/23-12/24/19) 77.53 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365315-0120 1/4/2020 AC#2-01-536-5315 (12/04-01/03/20) 64.24 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5364797-1219 12/18/2019 AC#2-01-536-4797 (11/15-12/17/19) 56.37 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365000-1219 12/27/2019 AC#2-01-536-5000 (11/25-12/26/19) 47.93 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5364987-1219 12/27/2019 AC#2-01-536-4987 (11/25-12/26/19) 43.93 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365836-1219 12/31/2019 AC#2-01-536-5836 (11/27-12/30/19) 28.86 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5366479-0120 1/3/2020 AC#2-01-536-6479 (12/01-01/01/20) 133.22 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365224-1219 12/26/2019 AC#2-01-536-5224 (11/23-12/24/19) 82.92 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5366149-1219 12/31/2019 AC#2-01-536-6149 (11/27-12/30/19) 67.55 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365299-0120 1/4/2020 AC#2-01-536-5299 (12/04-01/03/20) 57.57 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5364813-1219 12/23/2019 AC#2-01-536-4813 (11/21-12/21/19) 50.58 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365521-1219 12/28/2019 AC#2-01-536-5521 (11/26-12/27/19) 45.48 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365067-1219 12/27/2019 AC#2-01-536-5067 (11/25-12/26/19) 40.94 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5367097-1219 12/26/2019 AC#2-01-536-7097 (11/23-12/24/19) 146.91 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365034-1219 12/27/2019 AC#2-01-536-5034 (11/25-12/26/19) 84.92 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365448-1219 12/28/2019 AC#2-01-536-5448 (11/26-12/27/19) 70.04 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365307-0120 1/4/2020 AC#2-01-536-5307 (12/04-01/03/20) 59.27 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365273-1219 12/26/2019 AC#2-01-536-5273 (11/23-12/24/19) 50.86 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365174-1219 12/26/2019 AC#2-01-536-5174 (11/23-12/24/19) 46.60 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5364938-1219 12/24/2019 AC#2-01-536-4938 (11/22-12/23/19) 41.36 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5366701-1219 12/24/2019 AC#2-01-536-6701 (11/22-12/23/19) 157.71 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5366917-1219 12/26/2019 AC#2-01-536-6917 (11/23-12/24/19) 85.36 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5366883-1219 12/26/2019 AC#2-01-536-6883 (11/23-12/24/19) 73.36

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Page 18 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365802-1219 12/31/2019 AC#2-01-536-5802 (11/27-12/30/19) 61.75 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365117-1219 12/26/2019 AC#2-01-536-5117 (11/23-12/24/19) 52.85 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365141-1219 12/26/2019 AC#2-01-536-5141 (11/23-12/24/19) 47.45 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5365208-1219 12/26/2019 AC#2-01-536-5208 (11/23-12/24/19) 43.49 T SOUTHERN CALIFORNIA EDISON 03520 1088108 1/9/2020 5364771-1219 12/31/2019 AC#2-01-536-4771 (11/27-12/30/19) 24.46 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367295-1219 12/23/2019 AC#2-01-536-7295 (11/21-12/21/19) 112.96 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367881-1219 12/28/2019 AC#2-01-536-7881 (11/26-12/27/19) 63.64 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367337-1219 12/27/2019 AC#2-01-536-7337 (11/25-12/26/19) 51.80 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367972-1219 12/31/2019 AC#2-01-536-7972 (11/27-12/30/19) 44.72 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367923-1219 12/26/2019 AC#2-01-536-7923 (11/23-12/24/19) 39.09 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367204-1219 12/26/2019 AC#2-01-536-7204 (11/23-12/24/19) 20.56 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367873-1219 12/28/2019 AC#2-01-536-7873 (11/26-12/27/19) 10.55 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368806-1219 12/26/2019 AC#2-01-536-8806 (11/23-12/24/19) 316.87 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368590-1219 12/21/2019 AC#2-01-536-8590 (11/20-12/20/19) 94.27 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368467-1219 12/20/2019 AC#2-01-536-8467 (11/19-12/19/19) 61.23 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367832-0120 1/3/2020 AC#2-01-536-7832 (12/03-01/02/20) 50.67 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367592-1219 12/26/2019 AC#2-01-536-7592 (11/23-12/24/19) 43.64 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368079-1219 12/24/2019 AC#2-01-536-8079 (11/22-12/23/19) 38.38 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368145-0120 1/3/2020 AC#2-01-536-8145 (12/01-01/01/20) 17.01 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367261-1219 12/27/2019 AC#2-01-536-7261 (11/25-12/26/19) 203.01 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367667-1219 12/26/2019 AC#2-01-536-7667 (11/23-12/24/19) 85.47 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368533-1219 12/20/2019 AC#2-01-536-8533 (11/19-12/19/19) 52.07 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367246-1219 12/26/2019 AC#2-01-536-7246 (11/23-12/24/19) 49.92 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367931-1219 12/26/2019 AC#2-01-536-7931 (11/23-12/24/19) 42.78 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368111-0120 1/3/2020 AC#2-01-536-8111 (12/01-01/01/20) 36.06 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368707-0120 1/3/2020 AC#2-01-536-8707 (12/01-01/01/20) 17.01 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367527-1219 12/26/2019 AC#2-01-536-7527 (11/23-12/24/19) 159.02 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367857-1219 12/28/2019 AC#2-01-536-7857 (11/26-12/27/19) 66.18 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367501-1219 12/26/2019 AC#2-01-536-7501 (11/23-12/24/19) 51.92 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5368608-1219 12/21/2019 AC#2-01-536-8608 (11/20-12/20/19) 48.32 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367964-1219 12/26/2019 AC#2-01-536-7964 (11/23-12/24/19) 42.20 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367212-1219 12/26/2019 AC#2-01-536-7212 (11/23-12/24/19) 35.52 T SOUTHERN CALIFORNIA EDISON 03520 1088109 1/9/2020 5367568-1219 12/26/2019 AC#2-01-536-7568 (11/23-12/24/19) 13.22 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 9575061-1219 12/26/2019 AC#2-04-957-5061 (11/23-12/24/19) 1,086.02 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3585932-0120 1/2/2020 AC#2-19-358-5932 (12/02-12/31/19) 53.91 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5368947-1219 12/28/2019 AC#2-01-536-8947 (11/26-12/27/19) 23.58 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3164360-1219 12/26/2019 AC#2-12-316-4360 (11/23-12/24/19) 10.48 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 9122674-0120 1/2/2020 AC#2-23-912-2674 (12/02-12/31/19) 10.05 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3291205-1219 12/26/2019 AC#2-26-329-1205 (11/23-12/24/19) 7.26 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 1232343-1219 12/27/2019 AC#2-21-123-2343 (11/25-12/26/19) 2,571.28 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5700209-1219 12/27/2019 AC#2-14-570-0209 (11/25-12/26/19) 55.97 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3524167-1219 12/24/2019 AC#2-26-352-4167 (11/22-12/23/19) 40.51 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 9613371-1219 12/23/2019 AC#2-20-961-3371 (11/21-12/21/19) 10.50 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 8027482-1219 12/26/2019 AC#2-20-802-7482 (11/23-12/24/19) 10.19 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3515496-0120 1/3/2020 AC#2-26-351-5496 (12/03-01/02/20) 9.66 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 6380849-1219 12/17/2019 AC#2-26-638-0849 (10/08-12/10/19) 7,438.92 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5949403-1219 12/26/2019 AC#2-22-594-9403 (11/23-12/24/19) 228.23 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 0190574-1219 12/31/2019 AC#2-26-019-0574 (11/27-12/30/19) 42.88 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3273088-1219 12/26/2019 AC#2-26-327-3088 (11/23-12/24/19) 10.82 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 9129521-0120 1/2/2020 AC#2-23-912-9521 (12/02-12/31/19) 10.30

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Page 19 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 9084106-1219 12/26/2019 AC#2-23-908-4106 (11/23-12/24/19) 9.95 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5266873-1219 12/27/2019 AC#2-03-526-6873 (11/25-12/26/19) 413.94 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3131683-1219 12/31/2019 AC#2-02-313-1683 (11/27-12/30/19) 53.86 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5368913-1219 12/26/2019 AC#2-01-536-8913 (11/23-12/24/19) 11.91 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 0252288-1219 12/26/2019 AC#2-19-025-2288 (11/23-12/24/19) 10.45 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 5427669-1219 12/26/2019 AC#2-01-542-7669 (11/23-12/24/19) 9.95 T SOUTHERN CALIFORNIA EDISON 03520 1088110 1/9/2020 3291254-0120 1/3/2020 AC#2-26-329-1254 (12/03-01/02/20) 7.04 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0371988-1219 12/20/2019 AC#2-34-037-1988 (11/19-12/19/19) 592.19 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0187679-1219 12/27/2019 AC#2-31-018-7679 (11/25-12/26/19) 126.10 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 9307797-0120 1/2/2020 AC#2-27-930-7797 (12/01-01/01/20) 60.36 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 5365919-0120 1/2/2020 AC#2-01-536-5919 (12/02-12/31/19) 48.49 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 2747487-0120 1/3/2020 AC#2-36-274-7487 (12/01-01/01/20) 40.98 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 3002509-1219 12/27/2019 AC#2-28-300-2509 (11/25-12/26/19) 20.49 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0845588-1219 12/20/2019 AC#2-42-084-5588 (11/19-12/19/19) 4,547.08 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 3284456-0120 1/3/2020 AC#2-36-328-4456 (12/01-01/01/20) 506.26 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 6888869-1219 12/23/2019 AC#2-39-688-8869 (11/19-12/19/19) 107.71 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 4836354-1219 12/31/2019 AC#2-31-483-6354 (11/27-12/30/19) 56.19 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 5365950-0120 1/2/2020 AC#2-01-536-5950 (12/02-12/31/19) 45.23 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 2630755-0120 1/3/2020 AC#2-33-263-0755 (12/01-01/01/20) 40.41 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0772888-1219 12/31/2019 AC#2-29-077-2888 (11/27-12/30/19) 18.48 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 8793555-1219 12/24/2019 AC#2-34-879-3555 (11/22-12/23/19) 3,835.22 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 2680504-1219 12/20/2019 AC#2-37-268-0504 (11/19-12/19/19) 290.25 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 8130057-0120 1/2/2020 AC#2-28-813-0057 (12/02-12/31/19) 77.46 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 9584205-1219 12/31/2019 AC#2-27-958-4205 (11/27-12/30/19) 52.47 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0078469-1219 12/26/2019 AC#2-38-007-8469 (11/23-12/24/19) 43.04 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 9159495-0120 1/3/2020 AC#2-27-915-9495 (12/01-01/01/20) 37.32 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 5364599-0120 1/2/2020 AC#2-01-536-4599 (12/02-12/31/19) 9.81 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 0845596-1219 12/21/2019 AC#2-42-084-5596 (11/20-12/20/19) 1,412.83 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 1785066-1219 12/26/2019 AC#2-41-178-5066 (11/23-12/24/19) 275.21 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 9584460-0120 1/2/2020 AC#2-27-958-4460 (12/02-12/31/19) 66.24 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 5365851-0120 1/2/2020 AC#2-01-536-5851 (12/02-12/31/19) 52.32 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 5367808-0120 1/2/2020 AC#2-01-536-7808 (12/02-12/31/19) 41.12 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 3422251-1219 12/23/2019 AC#2-33-342-2251 (11/21-12/21/19) 33.94 T SOUTHERN CALIFORNIA EDISON 03520 1088111 1/9/2020 7999306-1219 12/23/2019 AC#2-27-799-9306 (11/21-12/21/19) 6.87 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5362536-0120 1/8/2020 AC#2-01-536-2536 (12/06-01/07/20) 542.81 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5363005-0120 1/8/2020 AC#2-01-536-3005 (12/06-01/07/20) 111.05 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366693-0120 1/11/2020 AC#2-01-536-6693 (12/11-01/10/20) 62.59 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5365398-0120 1/9/2020 AC#2-01-536-5398 (12/09-01/08/20) 48.98 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366628-0120 1/11/2020 AC#2-01-536-6628 (12/11-01/10/20) 38.97 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366412-0120 1/10/2020 AC#2-01-536-6412 (12/10-01/09/20) 12.87 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5362684-0120 1/7/2020 AC#2-01-536-2684 (12/05-01/06/20) 813.58 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5363419-0120 1/9/2020 AC#2-01-536-3419 (12/09-01/08/20) 126.62 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366297-0120 1/10/2020 AC#2-01-536-6297 (12/10-01/09/20) 65.91 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366594-0120 1/11/2020 AC#2-01-536-6594 (12/11-01/10/20) 50.69 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366362-0120 1/10/2020 AC#2-01-536-6362 (12/10-01/09/20) 41.91 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5363260-0120 1/7/2020 AC#2-01-536-3260 (12/05-01/06/20) 13.79 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 1938099-0120 1/8/2020 AC#2-01-193-8099 (12/01-01/01/20) 4,820.47 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366974-0120 1/11/2020 AC#2-01-536-6974 (12/11-01/10/20) 207.67 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366420-0120 1/10/2020 AC#2-01-536-6420 (12/10-01/09/20) 66.50 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366388-0120 1/10/2020 AC#2-01-536-6388 (12/10-01/09/20) 53.07

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Page 20 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5365430-0120 1/9/2020 AC#2-01-536-5430 (12/09-01/08/20) 46.27 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5363146-0120 1/7/2020 AC#2-01-536-3146 (12/05-01/06/20) 15.41 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5363393-0120 1/9/2020 AC#2-01-536-3393 (12/09-01/08/20) 10.17 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 1938081-0120 1/8/2020 AC#2-01-193-8081 (12/01-01/01/20) 52,880.84 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 1938107-0120 1/8/2020 AC#2-01-193-8107 (12/01-01/01/20) 450.69 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366305-0120 1/10/2020 AC#2-01-536-6305 (12/10-01/09/20) 86.69 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5365356-0120 1/7/2020 AC#2-01-536-5356 (12/05-01/06/20) 54.76 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5365422-0120 1/9/2020 AC#2-01-536-5422 (12/09-01/08/20) 46.98 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 9887902-0120 1/10/2020 AC#2-00-988-7902 (12/10-01/09/20) 28.12 T SOUTHERN CALIFORNIA EDISON 03520 1088218 1/16/2020 5366644-0120 1/11/2020 AC#2-01-536-6644 (12/11-01/10/20) 12.47 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 7330105-0120 1/11/2020 AC#2-37-733-0105 (12/11-01/10/20) 1,215.97 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 5367360-0120 1/8/2020 AC#2-01-536-7360 (12/06-01/07/20) 56.69 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 2023477-0120 1/8/2020 AC#2-21-202-3477 (12/06-01/07/20) 46.96 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 2027069-0120 1/10/2020 AC#2-28-202-7069 (12/10-01/09/20) 38.90 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9118789-0120 1/10/2020 AC#2-23-911-8789 (12/10-01/09/20) 23.44 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9115900-0120 1/10/2020 AC#2-23-911-5900 (12/10-01/09/20) 9.84 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 0660683-0120 1/11/2020 AC#2-26-066-0683 (12/11-01/10/20) 6.97 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 0187281-0120 1/9/2020 AC#2-31-018-7281 (12/09-01/08/20) 364.79 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 5367402-0120 1/8/2020 AC#2-01-536-7402 (12/06-01/07/20) 56.26 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 8573152-0120 1/9/2020 AC#2-02-857-3152 (12/09-01/08/20) 44.85 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 8443550-0120 1/11/2020 AC#2-37-844-3550 (12/11-01/10/20) 32.25 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9115819-0120 1/9/2020 AC#2-23-911-5819 (12/09-01/08/20) 11.18 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 3291148-0120 1/9/2020 AC#2-26-329-1148 (12/09-01/08/20) 9.81 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9084791-0120 1/11/2020 AC#2-23-908-4791 (12/10-01/09/20) 7,935.70 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9083876-0120 1/11/2020 AC#2-23-908-3876 (12/11-01/10/20) 146.50 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 5367451-0120 1/9/2020 AC#2-01-536-7451 (12/09-01/08/20) 53.98 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 1013896-0120 1/8/2020 AC#2-28-101-3896 (12/06-01/07/20) 43.71 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9584486-0120 1/10/2020 AC#2-27-958-4486 (12/10-01/09/20) 30.32 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9163330-0120 1/10/2020 AC#2-23-916-3330 (12/10-01/09/20) 10.34 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 3291239-0120 1/7/2020 AC#2-26-329-1239 (12/05-01/06/20) 7.50 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9084726-0120 1/10/2020 AC#2-23-908-4726 (12/10-01/09/20) 4,764.78 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 0187711-0120 1/10/2020 AC#2-31-018-7711 (12/10-01/09/20) 71.76 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 5367790-0120 1/7/2020 AC#2-01-536-7790 (12/05-01/06/20) 52.34 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 5367394-0120 1/10/2020 AC#2-01-536-7394 (12/06-01/07/20) 43.28 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 9709947-0120 1/11/2020 AC#2-25-970-9947 (12/11-01/10/20) 27.40 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 6305414-0120 1/10/2020 AC#2-08-630-5414 (12/10-01/09/20) 9.84 T SOUTHERN CALIFORNIA EDISON 03520 1088219 1/16/2020 3291221-0120 1/7/2020 AC#2-26-329-1221 (12/05-01/06/20) 7.18 112,365.14 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 154864-12/19 12/23/2019 AC#154 864 1641 3 (11/19-12/19/19) 970.90 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 144517-12/19 12/23/2019 AC#144 517 4100 4 (11/20-12/20/19) 155.43 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 173817-12/19 12/23/2019 AC#173 817 4100 2 (11/19-12/19/19) 1,175.81 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 138217-12/19 12/23/2019 AC#138 217 4100 9 (11/20-12/20/19) 259.80 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 188644-12/19 12/23/2019 AC#188 644 8039 9 (11/20-12/20/19) 2,430.76 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 140317-12/19 12/23/2019 AC#140 317 4100 3 (11/20-12/20/19) 421.31 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 150717-12/19 12/23/2019 AC#150 717 2200 1 (11/19-12/19/19) 21.68 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 169617-12/19 12/23/2019 AC#169 617 4100 2 (12/13-12/19/19) 2,570.60 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 175917-12/19 12/23/2019 AC#175 917 4102 4 (11/19-12/19/19) 638.13 T SOUTHERN CALIFORNIA GAS CO 03525 1088112 1/9/2020 146517-12/19 12/23/2019 AC#146 517 2134 3 (11/19-12/19/19) 24.03 T SOUTHERN CALIFORNIA GAS CO 03525 1088220 1/16/2020 196719-01/20 1/10/2020 AC#196 719 3600 3 (12/06-01/08/20) 88.83 T SOUTHERN CALIFORNIA GAS CO 03525 1088220 1/16/2020 198819-01/20 1/10/2020 AC#198 819 3600 9 (12/06-01/08/20) 25.49 T SOUTHERN CALIFORNIA GAS CO 03525 1088220 1/16/2020 138117-01/20 1/13/2020 AC#138 117 3615 9 (12/09-01/09/20) 17.59 8,800.36

1/23/2020 12:12 PMAP DRN Check List DRN 613 Ending 01/16/2020

Page 21 of 21

Vendor Type

Vendor Name Vendor Code

Check # Check Date Invoice # Invoice Date Description Amount Vendor Total

T VALLEY BRAKE & WHEEL SERVICE 03780 1088239 1/16/2020 1069574 12/10/2019 TR-17B MOUNT & BALANCE FOR (4) TIRES - TRANSP DIV. 120.00 T VALLEY BRAKE & WHEEL SERVICE 03780 1088239 1/16/2020 1069591 12/12/2019 TR-2B PMI & LOF @ 54,929 MILES & REPLACED AIR FILTER - TRANSP DIV. 189.31 T VALLEY BRAKE & WHEEL SERVICE 03780 1088239 1/16/2020 1069589 12/11/2019 TR-77 BRAKE INSPECTION FOR TRANSP DIV. 100.00 409.31 T Top Vendor Total 160,467.81

V U.S. BANK - PARS #674500100 08004 1088127 1/9/2020 AE-EXS00B 12/23/2019 PUB. AGY RET. SRVCS EXCES BEN PLAN (VOID 1/15/20) (32,203.00) V Void Check Total (32,203.00)

Grand Total 5,249,738.46

11

12.2

12.3

13.1

13.2

14.1

Comprehensive Annual Financial Report City of El Monte, California Year ended June 30, 2019

With Report of Independent Auditors

Prepared by: Finance Department

City of El Monte Table of Contents

PAGE INTRODUCTORY SECTION Letter of Transmittal i City Officials v Organizational Chart vi Certificate of Achievement for Excellence in Financial Reporting (GFOA) vii FINANCIAL SECTION Report of Independent Auditors 1

Management’s Discussion and Analysis 4

Basic Financial Statements Government-wide Financial Statements

Statement of Net Position 19 Statement of Activities 20

Fund Financial Statements Balance Sheet 21

Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 22 Statement of Revenues, Expenditures, and Changes in Fund Balances 23 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 24

Proprietary Funds

Statement of Net Position 25 Statement of Revenues, Expenses, and Changes in Net Position 26 Statement of Cash Flows 27

Fiduciary Fund

Statement of Fiduciary Net Position 28 Statement of Changes in Fiduciary Net Position 29

Notes to Financial Statements 30

REQUIRED SUPPLEMENTARY INFORMATION

Budgetary Comparison Schedules General Fund 92 Retirement Fund 93 Housing and Community Development Fund 94 Housing Assets Fund 95

Schedule of Changes in the Net Pension Liability and Related Ratios – CalPERS Miscellaneous Plan 96 Schedule of Plan Contributions – CalPERS Miscellaneous Plan 97 Schedule of Changes in the Net Pension Liability and Related Ratios – CalPERS Safety Plan 98 Schedule of Plan Contributions – CalPERS Safety Plan 99 Schedule of Changes in the Net Pension Liability and Related Ratios – PARS Retirement Enhancement Plan 100 Schedule of Plan Contributions – PARS Retirement Enhancement Plan 101 Schedule of Changes in Net OPEB Liability and Related Ratios 102 Schedule of OPEB Contributions 103 Notes to Required Supplementary Information 104

City of El Monte Table of Contents

PAGE COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Nonmajor Governmental Funds

Combining Balance Sheet 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 114

SUPPLEMENTARY INFORMATION Budgetary Comparison Schedules – Special Revenue Funds

Parking and Business Improvement 122 Proposition A 123 Proposition C 124 Supplemental Law Enforcement Safety (SLES) 125 Special Gas Tax 126 Transportation Development Act Fund 127 AB 939 128 Cable Television Corporation 129 Art in Public Places 130 Special Programs 131 Measure R 132 Traffic Safety Fund 133 MTA Call for Projects 134 Mountain View CFD 13-1 135 Road Maintenance and Rehabilitation 136 Measure M 137 Tree Mitigation and Planting Fund 138 Air Quality Improvement Fund 139 Gateway CFD 140 Urban Development Action Grant (UDAG) 141 Emergency Shelter Grant 142 Older Americans Act 143 Senior Citizen Program 144 Children’s Lunch Program 145 Asset Forfeiture Fund 146 Traffic Signals Impact Fee Street Impact Fee Sewer Impact Fee Storm Impact Fee Park Facility Impact Fee

147 148 149 150 151

Quimby 152 Storm Drain 153 Miscellaneous Grants 154 Economic Development Corporation 155 El Monte Housing Authority 156 2010 Lease Revenue Bond Debt Service Fund 157 Capital Projects 158

All Internal Service Funds Combining Statement of Net Position 159 Combining Statement of Revenues, Expenses and Changes in Net Position 160 Combining Statement of Cash Flows 161

City of El Monte Table of Contents

PAGE STATISTICAL SECTION

Description of Statistical Section Contents 162 Net Position by Component - Last Ten Fiscal Years 164 Changes in Net Position - Last Ten Fiscal Years 165 Fund Balances of Governmental Funds - Last Ten Fiscal Years 166 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 167 Tax Revenues by Source - Governmental Activities - Last Ten Fiscal Years 168 Assessed Value and Estimated Value of Taxable Property - Last Ten Fiscal Years 169 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 170 Principal Property Taxpayers – Current Year and Ten Years Ago 171 Property Tax Levies and Collections - Last Ten Fiscal Years 172 Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 173 Direct and Overlapping Government Activities Debt - As of June 30, 2018 174 Legal Debt Margin Information - Last Ten Fiscal Years 175 Pledged Revenue Coverage – Last Ten Fiscal Years 176 Demographic and Economic Statistics - Last Ten Fiscal Years 177 Principal Employers – Current Year and Nine Years Ago 178 Full-Time Equivalent City Employees by Function / Program - Last Ten Fiscal Years 179 Operating Indicators by Function/Program - Last Ten Fiscal Years 180 Capital Assets by Function - Last Ten Fiscal Years 181 Water Rates – Last Ten Fiscal Years 182 Top Water Customers – Current Year and Nine Years Ago 183

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(626) 580 - 2001 elmonteca.gov

11333 Valley Boulevard El Monte, CA 91731

December 23, 2019 Honorable Mayor and Members of the City Council City of El Monte 11333 Valley Boulevard El Monte, CA 91731

It is with pleasure that we submit to you a Comprehensive Annual Financial Report (CAFR) of the City of El Monte for the year ended June 30, 2019. This report is prepared in accordance with Generally Accepted Accounting Principles (GAAP) as set forth by the Governmental Accounting Standards Board (GASB). Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation rests with the City. These financial statements have been designed and presented in a manner that enhances your understanding of the City's financial position and activities.

Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with management. Management of the City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse, and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included.

The City of El Monte's financial statements have been audited by the independent certified public accounting firm of Vasquez & Company LLP. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of El Monte for the fiscal year ended June 30, 2019 are free of material misstatements. The audit involved examining, on a test basis, the evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and estimates made by management; and evaluating the overall presentation of financial statements. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of El Monte’s financial statements for the fiscal year ended June 30, 2019 are fairly presented in conformity with GAAP.

This report was prepared using Governmental Accounting Standards Board Statement No. 34 (GASB 34). The intent of GASB 34 is to present government accounting and financial reporting in a manner closer to the private sector. GASB requires that management provide a narrative and summary of significant financial results, which is presented in the form of the Management's Discussion and Analysis (MD&A) section. This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City of El Monte's finances and to show the City's accountability for the money it receives. It is our opinion that the data, as presented, is accurate in all material respects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds; and that all disclosures necessary to enable the reader to gain understanding of the City's financial affairs have been included. Profile of the City The City of El Monte was incorporated on November 18, 1912 as a general law city and operates under a Council/City Manager form of government. It is governed by an elected five-member council. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committee members and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day to day operations of the City and for appointing the heads of the various departments. The City provides a full range of public services including police, community development, parks and recreation, sewer and sanitation services and the construction and maintenance of public streets and roads. The City also contracts for fire services through Los Angeles County. Water services are provided by the El Monte Water Authority, which functions as a department of the City of El Monte. There are other governmental agencies which are included as component units within the City’s Comprehensive Annual Financial Report. For more information on these entities please refer to Note 1 of the financial statements. Budgetary Process and Administration - General Fund The fiscal year of the City begins on the first day of July of each year and ends on the thirtieth day of June the following year. On or before the fifteenth of June of each year, the City Manager submits to the City Council a proposed budget for the next ensuing fiscal year based on a detailed financial plan prepared by the heads of the various offices, agencies and departments of the City and its component units. Upon receipt of the proposed budget, the Council may make modifications with the affirmative vote of at least a majority of its members. Before adoption of the budget, the Council holds a public hearing wherein the public is given an opportunity to be heard, after which the Council may make any revisions deemed advisable. On or before July 1 annually, the City Council adopts the budget as amended through a budget resolution passed by the affirmative vote of at least a majority of its members. Upon final adoption, the budget is in effect for the ensuing fiscal year and becomes the authority for the various offices, agencies, and departments to expend subject to controls established by the City’s Policy. At any meeting after the adoption of the budget, the City Council may amend or supplement the budget by affirmative vote of the majority of the Council members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the department level, subject to the authority granted to the City Manager to transfer appropriations from account to account

as necessary to assure adequate and proper standards of service and to achieve the intent of the City Council in providing municipal services for the fiscal year. Factors Affecting Financial Condition The information in the financial statements is best understood when considered from the broader perspective of the specific environment in which the City operates. The City of El Monte is located in the eastern portion of Los Angeles County, in the San Gabriel Valley approximately 12 miles east of downtown Los Angeles. The City covers approximately 9.67 square miles and has an estimated 2019 population of approximately 117,204. The City has a rich history, from its original settlement in 1850 and its incorporation in 1912 to its current status as headquarters for a number of companies. The City of El Monte known for its many auto dealerships is also home to manufacturing, construction and transportation industries. Over the past five years, the City has seen some recovery from the recession of the late 2000s and residents have seen a rise in the per Capita personal Income and a decrease in unemployment rates. Long Term Financial Planning The City, through its Community and Economic Development Department, continues to implement the initiatives of the Vision El Monte General Plan, which calls for targeted commercial and industrial development in key districts, mixed-use projects along designated corridors and the preservation of the residential neighborhoods. The City actively engages the business community and has provided guidance to facilitate the approval process and the construction of over a billion dollars of private and public investments. These activities have been focused in El Monte’s Downtown Specific Plan, Gateway Transit District, Northwest Industrial District, Auto District and Garvey Mixed-Use Corridor. Several projects within the Gateway Specific Plan area are quickly moving forward. The City is currently reviewing the 580,000 square foot “Vine” project. This highly anticipated project will include a Marriott Residence Inn Hotel, a 24 Hour Fitness Center, a multiplex cinema and a variety of other retail and entertainment uses. The mixed-use 25,000 square foot retail and 208 unit “Paseo at the Gateway” project is expected to be occupied in 2020 and the 212 unit “Vista at the Gateway” project is expected to begin construction in 2020. These projects will serve as a catalyst for future developments, high quality jobs and retail opportunities for residents and visitors. Valley Mall, the heart of the City’s historic downtown, has been renamed Main Street (which was its original name). A prominent building at the corner of Main Street and Tyler Avenue is currently being restored to maintain its mid-century design details. A brew pub is also set to open on Main Street in early 2020. The City of El Monte continues to be a leader in the development of affordable housing. The 55 unit “Baldwin Rose” project occupying remnant railroad land is near completion. Other recently approved affordable housing projects include a 50 unit project, where the City partnered with Domus Development and a 53 unit project, where the City partnered with the Cesar Chavez Foundation. Both projects will be within walking distance of the El Monte Bus Depot and Metrolink Station.

El Monte has seen increased interest to develop projects within its Northwest Industrial District. Major industrial projects under construction include the 1.2 million square foot “Goodman Logistics Center” along Lower Azusa Avenue and a 225,000 square foot cluster of industrial buildings along Hickson Street. Another 370,000 square foot logistics center was recently proposed on Arden Drive.

Awards and Acknowledgements

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement in Financial Reporting to the City of El Monte for its Comprehensive Annual Financial Report for the year ended June 30, 2018. This was the sixth year in a row that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report could not have been accomplished without the dedicated efforts of the entire staff of the Finance Department of the City of El Monte. I thank the City's independent auditors, Vasquez & Company LLP, for their technical assistance. I wish to express my appreciation to the numerous City employees who assisted in gathering information for the preparation of this report. Finally, I thank the Mayor, members of the City Council, and Department Directors for their support and leadership in managing the financial matters of the City. Respectfully submitted,

Alma K. Martinez City Manager

v

CITY OF EL MONTE

ELECTED OFFICIALS

MAYOR ……………………………………………………… ANDRE QUINTERO

MAYOR PRO TEM ………………………………………… MARIA MORALES

COUNCILWOMAN ………………………………………... JESSICA ANCONA

COUNCILWOMAN ………..………………………. VICTORIA MARTINEZ MUELA

COUNCILMAN ……………………………………….. JERRY G. VELASCO

CITY TREASURER ……………………………………….. VIVIANA LONGORIA

CITY CLERK ………………………………………………. CATHERINE EREDIA

ADMINISTRATIVE STAFF

CITY MANAGER …………………………………….……… ALMA K. MARTINEZ

COMMUNITY SERVICES DIRECTOR …………………… ALEXANDRA LOPEZ

ECONOMIC DEVELOPMENT DIRECTOR ……………… BETTY DONAVANIK

FINANCE DIRECTOR .……………………………………… BRUCE FOLTZ

DIRECTOR OF PUBLIC WORKS ……………..………….. BRADEN YU

POLICE CHIEF ……………………………………………… DAVID REYNOSO

ACTING HUMAN RESOURCES DIRECTOR ……………. JOHN NGUYEN

CITY ATTORNEY …………………………………………… RICARDO OLIVAREZ

vi

CITY OF EL MONTE

ORGANIZATIONAL CHART

June 30, 2019

* Replaced by Alma K. Martinez effective August 15, 2019.

*

vii

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FINANCIAL SECTION

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1

REPORT OF INDEPENDENT AUDITORS

The Honorable Mayor and the Members of the City Council City of El Monte, 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 El Monte, California (the City), as of and for the year ended June 30, 2019, and the related notes to 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 the United States of America; this includes the design, implementation, and 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 opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves 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 entity’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 entity’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 opinions.

2

Opinions 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 of El Monte, California, as of June 30, 2019, and the respective changes in financial position, and where applicable, cash flows thereof for the year then ended in accordance 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 18 and Required Supplementary Information on pages 92 through 105, 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, 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 opinions on the financial statements that collectively comprise the City of El Monte’s basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, budgetary comparison schedules and internal services funds combining financial statements 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 nonmajor fund financial statements, budgetary comparison schedules and internal service funds combining financial statements on pages 106 through 161 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 basic 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 nonmajor fund financial statements, budgetary comparison schedules and internal service funds combining financial statements on pages 106 through 161 are fairly stated, in all material respects, in relation to the basic financial statements 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, accordingly, we do not express an opinion or provide any assurance on them.

3

Restatement of Beginning Net Position and Fund Balances As discussed in Note 20, the beginning fund balance of the Water Fund and Sewer Fund and the net position of the business-type and the governmental activities have been restated for the matters discussed in Note 20. Our opinion is not modified with respect to this matter. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2019, on our consideration of the City of El Monte’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 solely 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 effectiveness of the City’s 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 of El Monte’s internal control over financial reporting and compliance.

Glendale, California December 23, 2019

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City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019 (in thousands)

4

This management’s discussion and analysis of the City of El Monte (the “City”) is designed to provide you with a narrative explanation of our financial position and results of operations over the fiscal year ended June 30, 2019. We recommend that you read this in conjunction with additional financial information that we have furnished in the financial statements that follow, our letter of transmittal and the City’s annual budget in order to develop a more comprehensive perspective of the City’s overall financial position. We have organized our management’s discussion and analysis in the following sections:

 Financial Highlights – a brief discussion of our current business

 Using this Annual Report – a discussion on GASB 34 and the information contained in the annual report

 Reporting the City as a Whole – a discussion on how financial information is presented in the government-wide financial statements and fund financial statements

 Results of Operations – a discussion of our current and prior period results of operations

 The City as a Whole – a discussion of our capital assets, long-term debt and governmental funds

 The City as Trustee – a discussion on our fiduciary activities

 Economic Factors and Next Year’s Budgets – a discussion of our general fund budget and highlights

 Unmodified Audit Opinion – a discussion of our independent auditor’s audit opinion on our financial statements

FINANCIAL HIGHLIGHTS  The combined assets and deferred outflows of the City exceeded its liabilities and deferred inflows

for fiscal year 2018-19 by $282.6 million. The City’s total net position increased by $1.7 million during the fiscal year.

 During the year, the City had expenses that were $77 thousand higher than the $104.7 million in

revenues and transfers in recorded by the City in its governmental activities.

 In fiscal year 2018-2019, the City’s business-type activities (water and sewer) revenues exceeded related expenses and transfers out by $1.8 million. A total of $7.0 million in expenses were recorded for the Water and the Sewer Funds.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019 (in thousands)

5

USING THIS ANNUAL REPORT The City reports its financial statements using the Governmental Accounting Standards Board Statement No. 34 (GASB 34). The intent of GASB 34 is to move government accounting and reporting closer to that of the private sector and to present such information in a format which readers can more easily assess the financial health of the City and whether its financial position is improving or deteriorating over time. This annual report is comprised of three major sections: the introductory section, the financial section and the statistical section. The introductory section includes the letter of transmittal, the organizational chart of the City and the list of City’s elected officials and management. The financial section provides the Government-wide Financial Statements, the Fund Financial Statements and Management’s Discussion and Analysis (MD&A). Additional details are described in the Notes to the Financial Statements. Finally, the statistical section provides financial trend information based on the information presented in this fiscal year and prior years’ annual reports as well as demographic information about the City. This annual financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. REPORTING THE CITY AS A WHOLE This discussion is intended to provide the reader with a summary perspective of the financial operations of the City as a whole. 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. Statement of Net Position (Balance Sheet) presents information on all of the City’s assets, liabilities and deferred inflows and outflows. Deferred inflows are defined as the acquisition of net assets applicable to a future reporting period while deferred outflows are defined as the consumption of net assets applicable to a future reporting period. The difference between assets plus deferred outflows less liabilities and deferred inflows is 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. Statement of Activities (Income Statement) provides a snapshot of the City’s annual operating revenues and expenses and the impact of net operating income (deficit) on the Net Position of the City. Revenues include property taxes, sales tax, franchise tax, utility users tax, transient occupancy tax, business license, state and federal grants, contributions from other agencies, interest income, and other revenues that finance the City’s activities.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019 (in thousands)

6

The Statement of Activities covers all of the current year’s revenues and expenses taken into account regardless of when cash is received or paid. We separate the City’s activities into two main activities: Governmental Activities and Business-type Activities Governmental Activities – The majority of the City’s primary functions are reported in this category, including: general government (city manager, city clerk, finance, etc.), parks, recreation and cultural, economic development, public works and public safety. The financial activities of the special revenue funds and grant programs are also incorporated into this category. Business-type Activities – These represent the City’s two enterprise funds: the Water Fund and the Sewer Fund. The City charges a fee to customers to cover all or most of the cost of certain services it provides. Following these Government-wide Financial Statements, we provide the Fund Financial Statements that summarize the financial activity of the City’s major funds categories. Fund Financial Statements. A fund is a separate account or grouping of related accounts, which is used to maintain control and oversight over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements established by State law, bond covenants or grant/funding guidelines. All of the City’s funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds, which are grouped into the following major funds: Governmental Funds

 General Fund  Retirement Fund  Housing and Community Development Fund  Housing Assets  Nonmajor Governmental Funds

Proprietary Funds

 Water Fund  Sewer Fund  Internal Service Funds

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

7

Fiduciary Funds  Service Employees International Union (SEIU) Retiree Insurance Fund  Successor Agency to the Dissolved Redevelopment Agency

Governmental Funds. The majority of the City’s basic services are reported in Governmental Funds. Therefore, they are essentially the same functions reported as governmental activities in the government-wide financial statements. Governmental fund financial statements provide a more detailed view of the City’s general government operations and the basic services it provides. They have a near- term focus: they report how money flows in and out of each fund and the balance of spendable resources left at the end of each fiscal year. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Proprietary Funds. Proprietary Funds are funds that charge customers for the services that they provide. These include the City’s business-type activities: Water and the Sewer Fund, plus the City’s Internal Service Funds (i.e., Self-Insurance Funds for General Liability and Worker’s Compensation Costs). Proprietary Funds are reported on the accrual basis of accounting. 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 City maintains separate funds to report the activities of the Successor Agency to the Dissolved Redevelopment Agency, and to pay a subsidy for retiree medical insurance cost for members of the SEIU. These assets do not belong to the City. The accounting used for fiduciary funds is much like that used for proprietary funds. 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.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

8

RESULTS OF OPERATIONS Statement of Net Position (Balance Sheet) - As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. When compared to the prior fiscal year’s combined statement of net position, the City’s, net position increased by $1.7 million from $280.9 million to $282.6 million. This $1.7 million increase in financial position was primarily a result of higher revenues reported than expenditures during the year. The largest portion of the City’s net position at June 30, 2019 ($428.1 million or 151.46% of the total net position) reflects its investment in capital assets (e.g., land, infrastructure, buildings, machinery and equipment) less any related outstanding debt used to acquire those assets. The City uses these capital assets to provide services to citizens. These assets are not available for future spending.

2019 2018 2019 2018 2019 2018 (Restated) (Restated) (Note 20) (Note 20)

ASSETS Cash and other assets $ 124,384 $ 124,773 $ 20,996 $ 11,461 $ 145,380 $ 136,234 Capital assets net of accumulated depreciation 444,980 447,122 37,984 38,828 482,964 485,950

Total assets 569,364 571,895 58,980 * 50,289 628,344 622,184

DEFERRED OUTFLOWS OF RESOURCES Unamortized difference on defeasance of debt - - 523 554 523 554 Deferred outflows related to pensions 26,922 39,746 640 1,026 27,562 40,772

2,828 1,974 149 104 2,977 2,078 Total deferred outflows of resources 29,750 41,720 1,312 1,684 31,062 43,404

LIABILITIES Current and other liabilities 31,316 29,632 2,013 1,757 33,329 31,389 Long-term liabilities 264,833 293,382 47,760 42,045 312,593 335,427

Total liabilities 296,149 323,014 49,773 * 43,802 345,922 366,816

DEFERRED INFLOWS OF RESOURCES Unamortized difference on defeasance of debt - - 61 - 61 -

10,402 6,188 178 96 10,580 6,284 19,205 10,979 1,011 578 20,216 11,557

Total deferred inflows of resources 29,607 17,167 1,250 674 30,857 17,841

NET POSITION Net investment in capital assets 429,478 429,836 (1,416) 6,005 428,062 435,841 Restricted 57,053 55,253 7,255 403 64,308 55,656 Unrestricted (213,173) (211,655) 3,430 1,089 (209,743) (210,566)

Total net position $ 273,358 $ 273,434 $ 9,269 $ 7,497 $ 282,627 $ 280,931

Deferred inflows related to OPEB

* Total amounts do not agree to amounts in the Statement of Net Position because of elimination of internal balances between businesss- type and governmental activities.

Deferred inflows related to pensions

Deferred outflows related to OPEB

Governmental Activities Business-type Activities Total Net Position (In thousands)

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

9

Statement of Activities (Statement of Revenues, Expenses/Expenditures and Changes in Net Assets/Fund Balances) - A review of operating income can provide a telling picture of the City’s overall financial health. Overall, the City generated $1.7 million more in revenues than expenses for the fiscal year 2019 which is a $10.1 million increase from the ($8.4) million change in net position in fiscal year 2018, as illustrated in Table 2 below.

The revenues and expenditures are presented graphically on the following page.

2019 2018 2019 2018 2019 2018 (Restated) (Restated) (Note 20) (Note 20)

Program revenues Charges for services $ 9,432 $ 7,886 $ 8,472 $ 7,916 $ 17,904 $ 15,802 Operating grants and contributions 8,696 9,635 - - 8,696 9,635 Capital grants and contributions 2,242 2,259 - - 2,242 2,259 General revenues

Taxes Property taxes 33,378 30,744 - - 33,378 30,744

Sales taxes 28,987 26,818 - - 28,987 26,818 Franchise taxes 3,556 3,771 - - 3,556 3,771 Other taxes 12,818 11,611 - - 12,818 11,611 Motor vehicle in-lieu taxes 56 60 - - 56 60

Use of money and property 2,257 1,682 394 143 2,651 1,825 Sale of property 1,240 1,203 - - 1,240 1,203 Other revenue 1,367 2,182 - - 1,367 2,182 Net change in fair value of investments 501 (151) - - 501 (151) Total 104,530 97,700 8,866 8,059 113,396 105,759

Expenses Governmental activities

General government 33,668 33,050 - - 33,668 33,050 Parks, recreation and cultural 3,685 4,840 - - 3,685 4,840 Economic development 7,498 3,526 - - 7,498 3,526 Public works 14,498 22,457 - - 14,498 22,457 Public safety 43,827 41,819 - - 43,827 41,819 Interest on long-term debt 1,530 1,840 - - 1,530 1,840 Water and sewer - - 6,994 6,584 6,994 6,584

Total 104,706 107,532 6,994 6,584 111,700 114,116

Change in net position before transfers (176) (9,832) 1,872 1,475 1,696 (8,357)

Transfers in/(out) 100 100 (100) (100) - -

Change in net position (76) (9,732) 1,772 1,375 1,696 (8,357) Net position, beginning, as restated 273,434 283,166 7,497 6,122 280,931 289,288 Net position, ending $ 273,358 $ 273,434 $ 9,269 $ 7,497 $ 282,627 $ 280,931

Governmental Activities Business-type Activities Total Changes in Net Position (In thousands)

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

10

A separate review of the change in net assets in the governmental and business-type activities showed the following: the business-type activities generated a net operating surplus of $1.7 million while the governmental activities had a combined $76 thousand operating deficit. Total revenues increased by $7.6 million mainly due to higher property tax, sales tax, and charges for services resulted from the new construction and developments within the City.

Expenditures increased for general government, economic development, and public safety, which resulted from the city-wide overtime costs, development costs and Police overtime costs, respectively. Expenditures decreased for parks, recreation and cultural and public works mainly due to delay in project completion. The City reported a total of $2.4 million decrease in total expenditures compared to the prior year.

29%

26% 14%

16%

10% 3% 2%

2019 Revenues

Property taxes

Sales taxes

Other taxes

Charges for services

30%

3% 7%

13%39%

2% 6%

2019 Expenditures  General government

Parks, recreation and cultural

Economic development

Public works

Public safety

Interest on long‐term debt

Water and sewer

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

11

Over time, increases or decreases in the City’s net position are an indication of whether its financial health is improving or deteriorating. One still needs to consider other non-financial factors, such as changes in the economy or external factors that will cause a decrease in consumer spending. From the picture presented in these two summary tables, it appears that the City’s financial position is stable and growing. THE CITY AS A WHOLE Capital Assets The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2019, amounts to $483.0 million (net of $152.2 million accumulated depreciation). This investment in capital assets includes land, rights-of-way, construction-in-progress, water rights, land improvements, structures and improvements, machinery and equipment, and infrastructure. The net decrease in the City’s net investment in capital assets for the current fiscal year was $3.0 million.

Major capital asset events during the current fiscal year included the following:

 The following capital improvement projects contributed significantly to the increase in capital assets. - Water Fund: $107 thousand for Water Main Replacement and $103 thousand for Water

Geographic Information System (GIS) - Sewer Fund: $206 thousand for Sewer Master Plan and $281 thousand for Sewer

Replacement for Nevada Ave and Bodger Street - Governmental Funds: $268 thousand for Ramona Blvd. Street Resurfacing Project, $1.4

million for Safe Routes to School Improvements: Pedestrian Improvements near four school campuses, and $147 thousand for Downtown Public Parking Improvement

 The closing of capital improvement projects resulted in a higher depreciation expense.

Additional information on the City’s capital assets can be found in the Note 6 in the notes to the basic financial statements.

2019 2018 2019 2018 2019 2018 (Restated) (Restated) (Restated)

Land $ 74,443 $ 74,443 $ 311 $ 311 $ 74,754 $ 74,754 Rights-of-way 266,801 266,801 - - 266,801 266,801 Construction-in-progress 3,144 3,788 1,474 777 4,618 4,565 Water rights - - 20,492 21,175 20,492 21,175 Land improvements 5,166 5,514 485 528 5,651 6,042 Structures and improvements 23,800 24,937 488 502 24,288 25,439 Machinery and equipment 6,209 6,463 2,105 2,361 8,314 8,824 Infrastructure 65,417 65,176 12,629 13,174 78,046 78,350

Totals $ 444,980 $ 447,122 $ 37,984 $ 38,828 $ 482,964 $ 485,950

Governmental Activities Business-type Activities Total Capital Assets (net of Depreciation, In Thousands)

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

12

Long-term Debt At year-end, the City’s total long-term debt decreased by $22.3 million. The decrease was mainly due to a combination of the following:

 $18.5 million net decrease in the net pension liability  $9.9 million net decrease in the net OPEB liability  $406 thousand in payments on notes payable  $296 thousand net increase in claims and judgments and compensated absence liabilities  $6.3 million net increase in bonded indebtedness

A summary of the City’s long- term debt follows:

Bonded Indebtedness - The $6.3 million net increase in bonded indebtedness was due to a combination of regular annual debt retirements and issuance of bonds. In August 2018, the 2006 Water Revenue Refunding Bond was refunded through the issuance of $18.9 million Revenue Bonds Series 2018A. The 2006 Refunding Revenue Bonds, with outstanding balance of $14.8 million were considered defeased. At June 30, 2019, three bond issues comprise the City ’s long-term debt: the 2010 Lease Revenue Bonds (Recovery Zone Economic Development Bonds (Series A) and Build America bonds (Series B), the Revenue Bonds Series 2018A and the 2013 Certificates of Participation. Net Pension Liability - The City’s pension plans include California Public Employees’ Retirement System (CalPERS) plan and Public Agency Retirement Services (PARS) Retirement Enhancement plan. The net pension liability decreased by $18.5 million mainly due to the contributions, changes in assumptions, and investment income. Refer to Note 11 for the Changes in the Net Pension Liability for PERS and PARS. As is true for many cities, pension is a significant liability. With rising pension costs, the City is actively assessing strategies to address this challenge and will work to implement more solutions in the coming years.

2019 2018 2019 2018 2019 2018 (Restated) (Restated)

Lease revenue bonds $ 16,545 $ 16,960 $ - $ - $ 16,545 $ 16,960 Certificates of Participation - 470 - - - 470 Notes and loans payable 1,543 1,949 - - 1,543 1,949 Revenue bonds - - 18,880 14,140 18,880 14,140 Capital lease payable - - 17,977 17,977 17,977 17,977 Net OPEB liability 95,971 105,421 5,051 5,548 101,022 110,969 Net pension liability 134,715 152,212 3,560 4,578 138,275 156,790 Compensated absences 7,012 6,655 325 351 7,337 7,006 Claims and judgments 15,480 15,515 - - 15,480 15,515 Unamortized bond premium and discoount (334) (329) 2,543 83 2,209 (246)

Totals $ 270,932 $ 298,853 $ 48,336 $ 42,677 $ 319,268 $ 341,530

The capital lease payable of the business-type activities are offset against the capital lease receivable of the governmental activities in the government-wide statement of net position.

Governmental Activities Business-Type Activities Total Long-Term Debt and Liabilities (In Thousands)

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

13

Other Postemployment Benefits (OPEB) - The City records its liability for Other Postemployment Benefits (OPEB) it provides to its retirees in accordance with GASB Statement 75. The net OPEB liability decreased by $9.9 million mainly due to the changes in assumption and benefit payments. Refer to Note 13 for the Change in the Net OPEB Liability. Additional information on the City’s long-term debt can be found in Note 9 in the notes to the basic financial statements. The City was able to meet all its legal debt covenants and pay its current debt obligations in a timely manner. The City has seen an increase in its Standard & Poors credit rating over the past five plus years from a rating of “BBB+” to a rating of “AA”. Governmental Funds Although the City has a number of programs and funding sources, a significant amount of attention is focused on the City’s General Fund. The City’s General Fund pays for the majority of the City’s salaries and primary services, such as administration, parks and recreation, economic development, public works, and public safety. These basic costs and services are supplemented by various special revenue funds, which are typically State and Federal grant programs. These include: CDBG and HOME, which pay for community development and affordable housing programs; various transportation-specific funding sources, such as Proposition A and C, Measure R as well as a number of other specific programs (e.g., Senior Nutrition, Emergency Shelter Assistance and Children’s Lunch Programs).

The Fund Financial Statements, which provide greater detail about these funds/programs, follow the Government-wide Financial Statements in the annual report. The following section summarizes the financial activity reported in the 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. In particular, unassigned 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 $96.3 million. The City’s governmental funds report a deficit balance of ($1.7) million in its unassigned fund balance. The remainder of the fund balance is restricted to indicate that it is not available for new spending because it has already been allocated for special projects, capital projects or debt service or classified as non-spendable as it represents assets that are long-term in nature or otherwise do not represent available spendable resources. Fund balances increased due to operations during the fiscal year as previously described in the Results of Operations Section.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

14

The General Fund is the chief operating fund of the City. At the end of the current fiscal year, the General Fund’s total fund balance was $40.0 million. The fund balance of the General Fund decreased as a result of operations as the City’s expenditures exceeded its revenues. Much of this decrease was due to overtime costs. Fund balances in the Retirement Fund continue to decrease as the City’s special levy generates less revenue than the cost of funding the city’s pension obligation. The City is exploring methods to mitigate such decreases in future years. Housing and Community Development Fund balance decreases represent expenditures of previous year program income, while the fund balances of the Housing Assets Fund increased as the collections on notes receivable during FY2018- 19 exceeded certain economic development costs. Assigned Fund Balance - The City has a formal reserve policy which establishes a series of general fund reserves including a general fund restricted reserve (cash flow reserve) representing between 10% and 20% of the general fund budget and a reserve to set aside a portion of its Special Sales Tax (Measure EM also known as Measure GG) receipts annually. Other reserves established consist of reserves for economic uncertainty, catastrophic emergency, capital projects and to set aside amounts for the City’s liabilities for compensated absences and other postemployment benefits. These assignments of fund balance total $20.0 million of the total $40.0 million of general fund balance. Unassigned Fund Balance, Cash on Hand and Working Capital –The General Fund has no unassigned fund balance at the end of FY2018-19 as the City spent down all available fund balances and expended certain reserves. The general fund working capital balance of $22.5 million consists of $22.6 million in cash and investments plus $9.3 million in net accounts receivable and other current assets, less $9.4 million in current liabilities and deposits on hand. A true measure of General Fund’s liquidity is the ending balance of cash and investments. This amount totaled $22.6 million at the end of the fiscal year as compared to $20.7 million at the end of the prior fiscal year (June 30, 2018). However, the $22.6 million only represents 117 days of general fund expenditures. In addition to the General Fund, Governmental Activities include a number of special revenue funds (e.g. CDBG, HOME, Measure R, etc.) that have multi-year projects/funding sources. As such, these funds may spend prior year roll-over amounts to complete a project, which requires the use of “reserves” and creates an apparent operating deficit when simply taking current year revenues and expenses into account. THE CITY AS TRUSTEE Reporting the City’s Fiduciary Responsibilities - The City is the trustee, or fiduciary, for certain funds held on behalf of those entities outside of the government. The City’s fiduciary activities are reported in a separate Statement of Fiduciary Net Assets. We exclude these activities from the City’s other financial statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

15

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS The total General Fund Operating Budget for fiscal year 2019/20 is $76.1 million, which represents a decrease of 6.0% from fiscal year 2018/19. Public Safety continues to be a high priority for the City with 55.4% of the City’s General Fund expenditures dedicated towards fire and police services. This figure is up 3% from prior fiscal year actual costs and incorporates three new additional sworn officers, $1.5 million reduction in police overtime costs and a rate increase of 19.4% or $2.4 million in the annual fire service contract with the Los Angeles County Fire Department. This budget also supports an increase of eight additional full time positions of which four positions are fully supported by the General Fund and the remaining four positions are supported by funding through Proposition “C” and the utilities funds. This new fiscal year, the City’s General Fund budget will also seize the opportunity of receiving one-time revenues of approximately $1.9 million from the sale of title 20a funds from Southern California Edison to the City of West Hollywood and one-time revenues of $1.0 million from the sale of proposed bond proceeds. The total City-wide Operating and Capital Improvement Budget for fiscal year 2019/20 is $183.4 million. Capital projects slated for funding in the fiscal year2019/20 budget include: $4.4 million for Zamora Park improvements; $5.3 million for Lambert Park improvements; $3.1 million for Ramona Boulevard resurfacing; $3.4 million for slurry seal and overlay projects and $3.4 million for reconstruction of the Ramona Boulevard and Valley Boulevard intersection. The most significant budgetary challenge affecting the City’s General Fund operating budget for this fiscal year is the projected 3% decrease in sales tax revenues, rising pension costs and the increase in the fire service contract with Los Angeles County Fire Department. The City’s two largest revenue sources consist of property tax and sales tax. The City is seeing positive growth in assessed values as a result of new development within the City. Property tax revenues represent 28% of the City’s total General Fund revenues and are anticipated to increase 4.9%, generating an additional $1.0 million in property tax revenues for fiscal year 2019/20. The single largest revenue source for the City is sales tax which comprises approximately 29% of the total General Fund revenues. The City of El Monte is home of the nation’s largest Toyota dealership by volume and is heavily dependent on sales tax revenues generated from auto sales which represent approximately 50% of all sales tax revenues accumulated within the City. Nationwide auto sales had reached their peak in 2018, the highest since the fall of the housing market in 2008. Based on preliminary figures, traditional auto sales are starting to decline with the number of hybrid and fully electric cars sales are increasing primarily for luxury electric cars and SUV. Currently, there are approximately 8 new and 41 resale auto dealers within the City of which, very few offer luxury electric vehicles resulting in the projected decrease in sales tax revenues for fiscal year 2019/20. As the cost of fire services has seen modest increases over the past several years, for fiscal year 2019/20, the General Fund budget reflects a projected increase of 19.4% or $2.4 million in service fees over prior year’s actual costs of services. This significant increase is the result of the Los Angeles County Fire Department negotiating cost-of-living increases for their union members with a retroactive COLA increases for fiscal year 2018/19. Being faced with continued budgetary challenges the City will need to seek alternatives to mitigate these rising costs. At present, the Los Angeles County Fire Department is proposing a potential parcel tax ballot measure which could help to defray the rising costs of fire services as well as possibly adding additional emergency resources within the City.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

16

Like most municipalities, the City of El Monte is facing rising pension costs and growing unfunded pension liabilities. Presently, the City offers all full-time employees retirement benefits through CalPERS and a small select group of employees are eligible to receive a supplemental retirement benefit through Public Agency Retirement Services (PARS). In 1946, the voters of the City of El Monte approved a ballot initiative to pay for employee pension obligations to participate in the CalPERS retirement system. Currently, parcels within the City of El Monte are assessed .0015% per assessed value to support the payment of pension costs and the unfunded pension liability of CalPERS which is independent of the City’s General Fund however, the supplemental retirement through PARS is paid solely from the City’s General Fund. As a means to mitigate against rising unfunded pension liabilities in both pension programs, City management is currently working to issue pension obligation bonds for both retirement programs. By refunding the existing pension debt with a lower interest rate debt, the City will see significant savings over time, and in addition will result in a $1.0 million savings to the City’s General Fund for FY 2019/20. Beginning January 2020 City employees under both the CalPERS and PARS retirement system will begin to contribute towards their pension obligation further reducing the City’s burden on the retirement program. In November 2016, California voters passed Proposition 64 by a margin of 14.26% and became the 10th state in the union to legalize the use of recreational marijuana. In November 2017, the City of El Monte adopted ordinance 2924 to allow for the cultivation and manufacturing of medicinal cannabis however, denied the use of retail sale of cannabis products within the City. Over the past year the City had high hopes that this new industry would bring much needed revenues to the City’s General Fund. The cannabis industry within El Monte has been a significant disappointment due to legal challenges and organized opposition. Original projections forecasted that each of the proposed medicinal cannabis cultivation and wholesale distribution centers would generate approximately $1.0 million each in General Fund revenues which would help to support the hiring of additional police officers and other general services to the community. In light of the current unsuccessful attempt to generate additional tax revenues from medicinal cannabis, City Council and staff are working to generate additional revenues by reevaluating all user fees and funding sources. During fiscal year 2019/20 the City will conduct a user fee study and indirect cost allocation rates as well as reinstate a business license tax on the rental of residential units and commercial rental space that was suspended in January 2000. As the City continues into the new fiscal year and faced with the challenges of maintaining a balance budget, staff will continue to seek ways to generate additional revenues and find cost saving measures to stay within budgetary parameters.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

17

General Fund Budgetary Highlights Revenues The total General Fund revenues fell short of the projected budget by $1.2 million ending the fiscal year for a total of $71.4 million, including transfers in. Both Property Tax and Sales Tax revenues combined represent 61.4% of the total General Fund revenues ended the fiscal year 3% or $1.26 million higher than anticipated for a total of $43.9 million and $2.9 million higher than fiscal year 2017/18. Both Utility User Taxes and Franchise Fees fell short of the anticipated budget by $845,130 combined, primarily due to the reduction in Utility User Tax associated to phone services. During the fiscal year the City experienced significant increase in new construction and redevelopment which increased the Charges for services and Licenses and permits from prior fiscal year. The originally adopted revenue budget for fiscal year 2018/19 were increased at mid-year based on the projected revenues resulted from positive signs of development, however, the actual year-end results on these projected revenues fell short by $2.1 million due to the delay in development. Expenditures The total General Fund expenditures for Fiscal Year 2018/19 were $71.8 million, including transfers out, which was $9.6 million less than anticipated. All General Fund departments experience salary and benefit saving primarily due to saving in unfilled and temporary vacant positions. Significant savings were achieved in Part-time salaries due to measures that were implemented at mid-year to control deficit spending. The City had anticipated significant development and in return increased appropriations for the additional workload in the economic development department. Since several of the large projects were delayed these operating costs were deferred to future periods resulting in cost saving for this fiscal year. The remainder of the savings in operating and maintenance cost is associated with saving in legal fees, fire service contract, human resources and the City Clerk’s Office which all four departments had also overestimated projected expenditure for FY 2018/19. Overall the City’s General Fund ended the Fiscal Year 2018/19 significantly stronger than anticipated. While total General Fund revenues ended the fiscal year $1.2 million less than anticipated total General Fund expenditures were $9.6 million less than the proposed budget resulting in a positive variance of $8.4 million. In light of the proposed General Fund deficit of ($4.8) million which was adopted on June 12, 2018. Staff implemented measures to mitigate the impact of deficit spending and were able to minimize spending by deferring current year spending to future periods or find other funding sources to reduce the impact to the General Fund. Economic Development Initiatives The City, through its Community and Economic Development Department, continues to implement the initiatives of the Vision El Monte General Plan, which calls for targeted commercial and industrial development in key districts, mixed-use projects along designated corridors and the preservation of the residential neighborhoods. The City actively engages the business community and has provided guidance to facilitate the approval process and the construction of over a billion dollars of private and public investments. These activities have been focused in El Monte’s Downtown Specific Plan, Gateway Transit District, Northwest Industrial District, Auto District and Garvey Mixed-Use Corridor.

City of El Monte Management’s Discussion and Analysis

Year ended June 30, 2019

18

Several projects within the Gateway Specific Plan area are quickly moving forward. The City is currently reviewing the 580,000 square foot “Vine” project. This highly anticipated project will include a Marriott Residence Inn Hotel, a 24 Hour Fitness Center, a multiplex cinema and a variety of other retail and entertainment uses. The mixed-use 25,000 square foot retail and 208 unit “Paseo at the Gateway” project is expected to be occupied in 2020 and the 212 unit “Vista at the Gateway” project is expected to begin construction in 2020. These projects will serve as a catalyst for future developments, high quality jobs and retail opportunities for residents and visitors. Valley Mall, the heart of the City’s historic downtown, has been renamed Main Street (which was its original name). A prominent building at the corner of Main Street and Tyler Avenue is currently being restored to maintain its mid-century design details. A brew pub is also set to open on Main Street in early 2020. The City of El Monte continues to be a leader in the development of affordable housing. The 55 unit “Baldwin Rose” project occupying remnant railroad land is near completion. Other recently approved affordable housing projects include a 50 unit project, where the City partnered with Domus Development and a 53 unit project, where the City partnered with the Cesar Chavez Foundation. Both projects will be within walking distance of the El Monte Bus Depot and Metrolink Station. El Monte has seen increased interest to develop projects within its Northwest Industrial District. Major industrial projects under construction include the 1.2 million square foot “Goodman Logistics Center” along Lower Azusa Avenue and a 225,000 square foot cluster of industrial buildings along Hickson Street. Another 370,000 square foot logistics center was recently proposed on Arden Drive. UNMODIFIED AUDIT OPINION The financial statements were audited by the independent public accounting firm of Vasquez & Company LLP, Certified Public Accountants, whose unmodified opinion is included within this annual report. CONTACTING THE CITY’S FINANCIAL MANAGEMENT

Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:

City of El Monte Finance Department 11333 Valley Blvd., El Monte, CA 91731 Telephone number: (626) 580-2023

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BASIC FINANCIAL STATEMENTS

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City of El Monte Statement of Net Position

June 30, 2019

See notes to financial statements. 19

Governmental Business-type Activities Activities Total

Cash and investments $ 71,732,944 $ 13,088,536 $ 84,821,480 Receivables Accounts 2,489,469 1,311,897 3,801,366 Taxes 4,522,814 - 4,522,814 Notes and loans, net 12,585,095 - 12,585,095 Accrued interest - other 468,165 13,779 481,944 Internal balances 746,460 (746,460) - Prepaid costs 1,522,892 73,905 1,596,797 Due from other governments 1,851,665 - 1,851,665 Land held for resale 2,062,361 - 2,062,361 Capital lease receivable (payable) 17,977,364 (17,977,364) - Restricted assets: Cash and investments with fiscal agents 8,424,498 7,254,671 15,679,169 Capital assets, not being depreciated 344,388,558 1,785,132 346,173,690 Capital assets, net of accumulated depreciation 100,591,374 36,198,498 136,789,872

Total assets 569,363,659 41,002,594 610,366,253

Unamortized difference on defeasance of debt - 523,119 523,119 Deferred outflows related to pensions 26,921,611 640,297 27,561,908

2,828,111 148,848 2,976,959 Total deferred outflows of resources 29,749,722 1,312,264 31,061,986

Accounts payable 5,381,752 749,360 6,131,112 Accrued liabilities 1,322,290 - 1,322,290 Accrued interest 611,533 299,358 910,891 Advances from grantors 91,111 - 91,111 Deposits payable 4,759,221 387,993 5,147,214 Due to other governments 13,050,518 - 13,050,518 Noncurrent liabilities: Due within one year 6,098,855 576,210 6,675,065 Due in more than one year 34,147,493 21,171,093 55,318,586 Net OPEB liability 95,970,653 5,051,086 101,021,739 Net pension liability 134,715,287 3,560,397 138,275,684

Total liabilities 296,148,713 31,795,497 327,944,210

Unamortized difference on defeasance of debt - 61,238 61,238 10,401,811 178,158 10,579,969 19,205,400 1,010,810 20,216,210

Total deferred inflows of resources 29,607,211 1,250,206 30,857,417

Net investment in capital assets 429,478,048 (1,416,196) 428,061,852 Restricted for: Public works projects 27,693,875 - 27,693,875 Public safety 4,133,505 - 4,133,505 Parks, recreation and cultural 3,084,438 - 3,084,438 Economic development 16,349,770 - 16,349,770 Debt service 1,456,072 7,254,671 8,710,743 Retirement 4,334,923 - 4,334,923 Unrestricted (deficit) (213,173,174) 3,430,680 (209,742,494)

Total net position $ 273,357,457 $ 9,269,155 $ 282,626,612

Primary Government

LIABILITIES

NET POSITION

ASSETS

DEFERRED OUTFLOWS OF RESOURCES

DEFERRED INFLOWS OF RESOURCES

Deferred inflows related to pensions

Deferred outflows related to OPEB

Deferred inflows related to OPEB

City of El Monte Statement of Activities

Year ended June 30, 2019

See notes to financial statements. 20

Charges Operating Capital for Contributions Contributions Governmental Business-type

Expenses Services and Grants and Grants Activities Activities Total Primary Government: Governmental activities:

General government $ 33,668,050 $ 569,481 $ 3,351,351 $ 2,241,597 $ (27,505,621) $ - $ (27,505,621) Parks, recreation and cultural 3,685,407 1,105,555 590,952 - (1,988,900) - (1,988,900) Economic development 7,498,438 4,535,793 1,900,117 - (1,062,528) - (1,062,528) Public works 14,498,059 2,036,886 611,410 - (11,849,763) - (11,849,763) Public safety 43,826,465 1,183,932 2,242,409 - (40,400,124) - (40,400,124) Interest on long-term debt 1,530,412 - - - (1,530,412) - (1,530,412)

Total governmental activities 104,706,831 9,431,647 8,696,239 2,241,597 (84,337,348) - (84,337,348) Business-type activities:

Water and Sewer Funds 6,993,953 8,472,443 - - - 1,478,490 1,478,490 Total business-type activities 6,993,953 8,472,443 - - - 1,478,490 1,478,490

Total primary government $ 111,700,784 $ 17,904,090 $ 8,696,239 $ 2,241,597 (84,337,348) 1,478,490 (82,858,858)

General revenues Taxes:

Property taxes levied for general purposes 33,378,300 - 33,378,300 Transient occupancy taxes 1,009,950 - 1,009,950 Sales taxes 28,987,321 - 28,987,321 Franchise taxes 3,556,359 - 3,556,359 Business license taxes 2,728,949 - 2,728,949 Utility users taxes 6,169,379 - 6,169,379 Other taxes 2,908,676 - 2,908,676 Motor vehicle in lieu - unrestricted 56,259 - 56,259 Use of money and property 2,257,146 394,144 2,651,290 Sale of property 1,239,554 - 1,239,554 Other revenue 1,366,861 - 1,366,861 Net change in fair value of investments 501,645 - 501,645 Transfers in/out 100,000 (100,000) -

84,260,399 294,144 84,554,543

(76,949) 1,772,634 1,695,685

Net position - beginning of year, as restated 273,434,406 7,496,521 280,930,927

Net position - end of year $ 273,357,457 $ 9,269,155 $ 282,626,612

Primary Government Net (Expenses) Revenues and Changes in Net Position

Net change in net position

Total general revenues

Program Revenues

City of El Monte Governmental Funds

Balance Sheet June 30, 2019

See notes to financial statements. 21

Housing and Nonmajor Community Housing Governmental

General Retirement Development Assets Funds Total

Assets: Cash and investments $ 22,647,756 $ 4,748,524 $ 2,262,473 $ 1,148,658 $ 39,436,271 $ 70,243,682 Receivables:

Accounts 1,485,919 14,551 1,343 3,888 961,287 2,466,988 Taxes 4,292,848 229,165 - - 801 4,522,814 Notes and loans, net - - 11,114,973 801,949 668,173 12,585,095 Accrued interest 468,165 - - - - 468,165

Prepaid items 1,415,986 - 1,097 - 103,309 1,520,392 Due from other governments - - 92,681 - 1,758,984 1,851,665 Due from other funds 1,604,361 - - - - 1,604,361 Advances to other funds 300,000 - - - - 300,000 Land held for resale 138,266 - 420,000 1,504,095 - 2,062,361 Capital lease receivable 17,977,364 - - - - 17,977,364 Restricted assets: Cash and investments with fiscal agents 176,511 - - - 8,247,987 8,424,498

Total assets 50,507,176 4,992,240 13,892,567 $ 3,458,590 51,176,812 124,027,385

Deferred outflows of resources - - - - - - Total assets and deferred outflows of resources $ 50,507,176 $ 4,992,240 $ 13,892,567 $ 3,458,590 $ 51,176,812 $ 124,027,385

Liabilities: $ 3,556,627 $ 657,317 $ 17,689 $ 605 $ 1,006,384 $ 5,238,622

1,322,290 - - - - 1,322,290 - - - - 91,111 91,111

4,501,032 - 163,545 8,525 86,119 4,759,221 1,155,610 - 11,149,220 - 745,688 13,050,518

- - - - 1,604,361 1,604,361 Total liabilities 10,535,559 657,317 11,330,454 9,130 3,533,663 26,066,123

Deferred inflows of resources: Unavailable revenue - - - - 1,679,549 1,679,549

Total deferred inflows of resources - - - - 1,679,549 1,679,549

Fund Balances:

Prepaid items 1,415,986 - - - - 1,415,986 Advances to other funds 300,000 - - - - 300,000 Land held for resale 138,266 - - - - 138,266 Capital lease receivable 17,977,364 - - - - 17,977,364

Special revenue funds - 4,334,923 2,562,113 3,449,460 45,250,015 55,596,511 Capital projects funds - - - - 1,142,291 1,142,291 Debt service funds 176,511 - - - 1,304,312 1,480,823

Assigned 19,963,490 - - - - 19,963,490 Unassigned - - - - (1,733,018) (1,733,018)

Total fund balances 39,971,617 4,334,923 2,562,113 3,449,460 45,963,600 96,281,713

$ 50,507,176 $ 4,992,240 $ 13,892,567 $ 3,458,590 $ 51,176,812 $ 124,027,385

Special Revenue Funds

Advances from grantors Deposits payable Due to other governments

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Accrued liabilities Accounts payable

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Total liabilities, deferred inflows of resources, and fund balances

Due to other funds

Nonspendable

Restricted

City of El Monte Reconciliation of the Balance Sheet of Governmental Funds

to the Statement of Net Position June 30, 2019

See notes to financial statements. 22

Fund balance of governmental funds $ 96,281,713

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets of governmental activities are not financial resources and are not reported in the governmental funds. Capital assets $ 563,424,185 Accumulated depreciation (118,877,483) 444,546,702

Long-term liabilities are not due and payable in the current period and are not reported in the governmental funds. Long-term liabilities (17,753,945) Compensated absences (7,012,193) (24,766,138)

Deferred outflows of resources related to pensions are not financial resources and therefore, are not recognized in the governmental funds. 26,921,611

Deferred inflows of resources related to pensions are not current obligation and therefore, are not reported in the governmental funds. (10,401,811)

Net pension liability is not due and payable in the current period and therefore, are not reported in the governmental funds. (134,715,287)

Deferred outflows of resources related to OPEB are not financial resources and therefore, are not recognized in the governmental funds. 2,828,111

Deferred inflows of resources related to OPEB are not curent obligation and therefore, are not reported in the governmental funds. (19,205,400)

Net OPEB liability is not due and payable in the current period and therefore, are not reported in the governmental funds. (95,970,652)

Accrued interest payable for the interest due on bonds that has not been reported in the governmental funds. (611,533)

Revenues reported as unavailable revenue in the governmental funds are recognized as intergovernmental revenues in the Statement of Activities. 1,679,549

Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. The assets and liabilities of the internal service funds must be added to the Statement of Net Position of the governmental activities. (13,229,408)

Net position of governmental activities $ 273,357,457

City of El Monte Governmental Funds

Statement of Revenues, Expenditures, and Changes in Fund Balances Year ended June 30, 2019

See notes to financial statements. 23

Housing and Nonmajor General Retirement Community Housing Governmental

Fund Fund Development Assets Funds Total

Revenues Taxes $ 57,039,145 $ 12,528,976 $ - $ - $ 7,692,947 $ 77,261,068 Licenses and permits 2,242,591 - - - 221,917 2,464,508 Intergovernmental 370,807 85,220 1,166,995 - 7,998,545 9,621,567 Charges for services 4,573,487 - - - 1,815,093 6,388,580 Fines and forfeitures 1,015,631 - - - 199,929 1,215,560 Use of money and property 1,287,168 29,121 482,099 61,769 2,145,894 4,006,051 Miscellaneous 1,692,991 41,797 251,784 250,000 2,085,682 4,322,254

Total revenues 68,221,820 12,685,114 1,900,878 311,769 22,160,007 105,279,588

Current: General government 11,646,315 17,418,029 - 13,273 221,215 29,298,832 Parks, recreation and cultural 3,224,695 - - - 329,233 3,553,928 Economic development 5,420,169 - 1,615,112 - 195,647 7,230,928 Public works 8,033,576 - - - 5,894,217 13,927,793 Public safety 41,144,760 - - - 1,118,173 42,262,933 Capital outlay 792,314 - 3,470 - 2,911,083 3,706,867 Debt service: Principal retirement 470,000 - 406,000 - 415,000 1,291,000

Interest and fiscal charges 37,575 - 37,782 - 1,485,018 1,560,375 Total expenditures 70,769,404 17,418,029 2,062,364 13,273 12,569,586 102,832,656

Excess (deficiency) of revenues over expenditures (2,547,584) (4,732,915) (161,486) 298,496 9,590,421 2,446,932

Transfers in 3,218,777 - - - 954,719 4,173,496 Transfers out (1,054,719) - - - (3,218,777) (4,273,496)

Net other financing sources (uses) 2,164,058 - - - (2,264,058) (100,000)

Net change in fund balances (383,526) (4,732,915) (161,486) 298,496 7,326,363 2,346,932

Fund balance, beginning of year 40,355,143 9,067,838 2,723,599 3,150,964 38,637,237 93,934,781

Fund balance, end of year $ 39,971,617 $ 4,334,923 $ 2,562,113 $ 3,449,460 $ 45,963,600 $ 96,281,713

Expenditures

Other financing sources (uses)

Special Revenue Funds

City of El Monte Governmental Funds

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Year ended June 30, 2019

See notes to financial statements. 24

Change in fund balance - governmental funds $ 2,346,932

Amounts reported for governmental activities in the Statement of Activities differs from the aamounts reported in the Statement of Revenues, Expenditures, and Changes in Fund Balances because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:

Capital outlay, net of disposals 3,651,867 Depreciation expense (6,042,364)

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 Statement of Net Position. Principal repayment of bonds $ 885,000 Principal repayment of notes payable 406,000 Amortization of deferred bond premium 5,212 1,296,212

Governmental funds report only contributions in relation to the Annual Required Contribution (ARC) for OPEB as expenditures; however, in the Statement of Activities, the total ARC is an expense. This is the net amount of adjustment to OPEB expense, deferred inflows of resources, and net OPEB liability during the year. 2,077,694

Pension expense reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported in the governmental funds. This is the net amount of adjustment to pension expense, deferred outflows of resources, deferred inflows of resources and net pension liability during the year. 459,286

Accrued interest for long-term liabilities is not reported in the governmental fund financial until due. This is the net change in accrued interest for the current period. 24,751

Compensated absences liability reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. This is the change in compensated absences for the current period. (357,502)

Certain revenues are reported as unavailable revenue in the governmental funds and recognized as intergovernmental revenues in the Statement of Activities. (749,707)

Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. (2,784,118)

Change in net position of governmental activities $ (76,949)

City of El Monte Statement of Net Position

Proprietary Funds June 30, 2019

See notes to financial statements. 25

Governmental Activities

Water Sewer Internal Fund Fund Total Service Funds

ASSETS Current assets

Cash and cash equivalents $ 1,510,390 $ 11,578,146 $ 13,088,536 $ 1,489,262 Receivables: Accounts 1,272,683 39,214 1,311,897 22,481 Other 7,818 5,961 13,779 - Prepaid accounts 72,390 1,515 73,905 2,500 Due from other funds - - - 154,638 Restricted: Cash with fiscal agents 7,254,671 - 7,254,671 -

Total current assets 10,117,952 11,624,836 21,742,788 1,668,881 Noncurrent assets

Capital assets 47,145,986 24,100,797 71,246,783 514,446 Accumulated depreciation (21,869,941) (11,393,212) (33,263,153) (81,216) Net capital assets 25,276,045 12,707,585 37,983,630 433,230

Total noncurrent assets 25,276,045 12,707,585 37,983,630 433,230 Total assets 35,393,997 24,332,421 59,726,418 2,102,111

DEFERRED OUTFLOWS OF RESOURCES Unamortized difference on defeasance of debt 523,119 - 523,119 -

Deferred outflows related to pensions 331,584 308,713 640,297 - Deferred outflows related to OPEB 74,424 74,424 148,848 -

Total deferred outflows of resources 929,127 383,137 1,312,264 -

LIABILITIES Current liabilities

Accounts payable 614,940 134,420 749,360 143,131 Accrued interest 299,358 - 299,358 - Deposits payable 387,993 - 387,993 - Due to other funds - - - 154,638 Accrued compensated absences, current portion 55,182 26,028 81,210 - Accrued claims and judgments - - - 3,573,807 Bonds, notes, and capital leases 495,000 - 495,000 -

Total current liabilities 1,852,473 160,448 2,012,921 3,871,576 Noncurrent liabilities Advances from other funds - - - 300,000

Accrued compensated absences 165,545 78,086 243,631 - Accrued claims and judgments - - - 11,906,403 Capital lease payable 17,977,364 - 17,977,364 - Net OPEB liability 2,525,543 2,525,543 5,051,086 - Net pension liability 1,845,394 1,715,003 3,560,397 - Bonds and notes 20,927,462 - 20,927,462 -

Total liabilities 45,293,781 4,479,080 49,772,861 16,077,979

DEFERRED INFLOWS OF RESOURCES Unamortized difference on defeasance of debt 61,238 - 61,238 -

Deferred inflows related to pensions 89,079 89,079 178,158 - Deferred inflows related to OPEB 505,405 505,405 1,010,810 -

Total deferred inflows of resources 655,722 594,484 1,250,206 -

NET POSITION Net investment in capital assets (14,123,781) 12,707,585 (1,416,196) - Restricted for debt service 7,254,671 - 7,254,671 - Unrestricted (2,757,269) 6,934,409 4,177,140 (13,975,868)

Total net position $ (9,626,379) $ 19,641,994 $ 10,015,615 $ (13,975,868)

Reconciliation of net position to statement of net position:

Net position per statement of net position for proprietary funds $ 10,015,615 Prior year's accumulated adjustment to reflect the consolidation of internal service funds activities related to enterprise funds (661,401) Current year's accumulated adjustment to reflect the consolidation of internal service funds activities related to enterprise funds (85,059) Net position per statement of net position $ 9,269,155

Business-type Activities - Enterprise Funds

City of El Monte Statement of Revenues, Expenses and Changes in Net Position

Proprietary Funds Year ended June 30, 2019

See notes to financial statements. 26

Governmental Activities

Water Sewer Internal Fund Fund Total Service Funds

Operating revenues Sales and service charges $ 5,021,673 $ 3,450,770 $ 8,472,443 $ - Interdepartmental charges - - - 2,310,983

Total operating revenues 5,021,673 3,450,770 8,472,443 2,310,983

Operating expenses Personnel services 1,228,519 702,378 1,930,897 - Contractual services 697,715 240,193 937,908 - Maintenance and supplies 249,667 112,656 362,323 14,849 Administrative and general 190,400 21,650 212,050 - Facility lease 199,672 299,506 499,178 - Claims expenses - - - 5,308,990 Depreciation expense 1,085,850 613,168 1,699,018 56,321

Total operating expenses 3,651,823 1,989,551 5,641,374 5,380,160

Operating income (loss) 1,369,850 1,461,219 2,831,069 (3,069,177)

Nonoperating revenues (expenses) Interest revenue 170,869 223,275 394,144 - Interest expense (837,652) - (837,652) - Bond issuance cost (429,868) - (429,868) -

Net nonoperating revenues (expenses) (1,096,651) 223,275 (873,376) -

Operating income (loss) before other financing sources 273,199 1,684,494 1,957,693 (3,069,177)

Transfers Transfers in - - - 200,000 Transfers out - (100,000) (100,000) -

- (100,000) (100,000) 200,000

Net changes in net position 273,199 1,584,494 1,857,693 (2,869,177)

Net position, beginning of year, as restated (9,899,578) 18,057,500 8,157,922 (11,106,691)

Net position, end of year $ (9,626,379) $ 19,641,994 $ 10,015,615 $ (13,975,868)

Reconciliation of Statement of Changes in Net Position to the Statement of Activities:

Change in Net Position per Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds $ 1,857,693

Adjustment to reflect the consolidation of current fiscal year internal service fund activities related to enterprise funds (85,059)

Change in Net Position Business-type Activities Statement of Activities $ 1,772,634

Business-type Activities - Enterprise Funds

City of El Monte Statement of Cash Flows

Proprietary Funds Year ended June 30, 2019

See notes to financial statements. 27

Governmental Activities

Water Sewer Internal Fund Fund Total Service Funds

Cash flows from operating activities Cash received from customers and users $ 4,699,620 $ 3,568,121 $ 8,267,741 $ - Cash received for interfund charges - - - 2,310,983 Cash paid to suppliers for goods and services (2,249,045) (1,543,768) (3,792,813) (5,260,752) Cash paid to employees for services (111,925) (454,559) (566,484) -

Net cash provided by (used in) operating activities 2,338,650 1,569,794 3,908,444 (2,949,769)

Cash flows from non-capital and related financing activities Net transfers from (to) other funds - (100,000) (100,000) 200,000

Net cash provided by (used in) non-capital and related financing activities - (100,000) (100,000) 200,000

Cash flows from capital and related financing activities Acquisition and construction of capital assets (245,503) (609,507) (855,010) (304,522) Proceeds from refunded bonds 21,487,654 21,487,654 - Retirement of debt (14,287,650) (14,287,650) Interest paid on capital debt (772,301) - (772,301) - Bond issuance cost (429,870) - (429,870) - Principal paid on advances (623,475) - (623,475) -

Net cash provided by (used in) capital and related financing activities 5,128,855 (609,507) 4,519,348 (304,522)

Cash flows from investing activities Interest received 170,869 223,275 394,144 -

Change in cash and cash equivalents 7,638,374 1,083,562 8,721,936 (3,054,291)

Beginning cash and cash equivalents 1,126,687 10,494,584 11,621,271 4,543,553 Ending cash and cash equivalents $ 8,765,061 $ 11,578,146 $ 20,343,207 $ 1,489,262

Reconciliation of operating income (loss) to net cash provided by (used in) operating activities: Operating income (loss) $ 1,369,850 $ 1,461,219 $ 2,831,069 $ (3,069,177)

Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation 1,085,850 613,168 1,699,018 56,321 (Increase) decrease in: Accounts receivable (342,549) 123,312 (219,237) (22,471) Other receivable 20,496 (5,961) 14,535 - Prepaid accounts (69,272) (1,335) (70,607) (2,500) Deferred outflows of resources 173,803 198,598 372,401 Due from other funds - - - (154,638) Increase (decrease): Accounts payable 356,242 (147,506) 208,736 123,580 Due to other funds - - - 154,638 Deposits payable 37,211 - 37,211 - Deferred inflows of resources 318,779 257,541 576,320 - Compensated absences payable (7,253) (18,544) (25,797) - Net pension liability (355,826) (662,017) (1,017,843) - Net OPEB liability (248,681) (248,681) (497,362) - Accrued claims and judgments - - - (35,522) Net cash provided by operating activities $ 2,338,650 $ 1,569,794 $ 3,908,444 $ (2,949,769)

Non-cash investing, capital and financing activities: Amortization of difference on defeasance of debt $ (30,772) $ - $ (30,772) $ -

Business-type Activities - Enterprise Funds

City of El Monte Statement of Fiduciary Net Position

Fiduciary Funds June 30, 2019

See notes to financial statements. 28

Pension Trust Fund

Successor Agency Service Employees to the Dissolved International

Redevelopment Agency Union (SEIU) Private-purpose Retiree

Trust Fund Insurance ASSETS

Cash and investments $ 4,150,373 $ 787,361 Cash with fiscal agents 297 - Cash held in escrow accounts 1,439,605 - Receivables:

Accounts - 2,360 Notes and loans 277,406 -

Prepaid items 917 - Land held for resale 6,178,496 -

Total assets 12,047,094 789,721

LIABILITIES Accounts payable 31,478 - Interest payable 381,772 - Deposits payable 6,600 - Long-term liabilities

Due within one year 1,105,000 - Due in more than one year 29,771,331 - Advances from City of El Monte 42,832,720 - Total liabilities 74,128,901 -

NET POSITION (DEFICIT) Net position restricted for pensions - 789,721 Net position (deficit) (62,081,807) -

Total net position (deficit) $ (62,081,807) $ 789,721

City of El Monte Statement of Changes in Fiduciary Net Position

Fiduciary Funds Year ended June 30, 2019

See notes to financial statements. 29

Pension Trust Fund

Successor Agency Service Employees to the Dissolved International

Redevelopment Agency Union (SEIU) Private-purpose Retiree

Trust Fund Insurance

Revenues and additions: Taxes $ 3,755,019 $ - Use of money and property 61,978 - Rental income 47,554 - Gain on sale of property - - Contributions:

Employers - 235,000 Employees - 56,900 Retirees - 35,280

Investment earnings: Interest and change in fair value of investments - 13,694

Miscellaneous 73,444 - Total additions 3,937,995 340,874

Expenses and deductions: Community development 940,853 - Debt service

Interest and fiscal charges 2,012,593 - Benefits - 292,786

Total expenses and deductions 2,953,446 292,786

Change in net position 984,549 48,088

Net position (deficit) held in trust - beginning of the year (63,066,356) 741,633

Net position (deficit) held in trust - end of the year $ (62,081,807) $ 789,721

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

30

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES

Description of Reporting Entity The City of El Monte (the City) was incorporated on November 18, 1912, as a general law city and operates under a Council/City Manager form of government. It is governed by an elected five-member council. As required by generally accepted accounting principles, these financial statements present the City of El Monte (the primary government) and its component units. The component units discussed below are included in the City's reporting entity because of the significance of their operational or financial relationship with the City. These entities are legally separate from each other. However, the City of El Monte elected officials have a continuing full or partial accountability for fiscal matters of the other entities. The financial reporting entity consists of: 1) the City, 2) organizations for which the City is financially accountable, and 3) organizations for which the nature and significance of their relationship with the City are such that exclusions would cause the City's financial statements to be misleading or incomplete. An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bonded debt without approval by the primary government. In a blended presentation, component units’ balances and transactions are reported in a manner similar to the balances and transactions of the City. Component units are presented on a blended basis when the component unit's body is substantially the same as the City’s or the component unit provides services almost entirely to the City. The following component units of the City have been included in the financial reporting entity as blended component units because the City Council serves as the governing board for most and management has operational responsibility for these component units and the component units provide services entirely within the City of El Monte: El Monte Public Financing Authority (Authority) The Authority is a joint powers authority whose members are the City and the Agency. The Authority is duly organized and existing under a Joint Exercise of Powers agreement dated April 27, 1993, by and between the City and the former Redevelopment Agency, under the provisions of Chapter 5 of Division 7 of Title 1 of the California Government Code. Its purpose is to assist the City and the Agency in providing financing for capital projects and improvements. The officers of the City and the Agency serve as the officers of the Authority. The Authority has no taxing power and has no source of revenue other than the revenues for paying the debt service on the bonds. Separate financial statements are not prepared for the Authority.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

31

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

El Monte Community Development Corporation (Corporation) The El Monte Community Development Corporation was formed on April 2, 2002, pursuant to the Non-Profit Public Benefit Corporation law of the State of California. Its purpose is to spend 15% of the City's annual HOME Partnership Investment allocation to increase and improve the community's supply of affordable housing for persons of low and moderate income. The City Council members act as the Agency's directors. There are no separate financial statements prepared for the Corporation.

El Monte Water Authority (Water Authority) The El Monte Water Authority was formed July 13, 1999, by the City of El Monte and the former El Monte Community Redevelopment Agency under Article 1 (commencing with Section 6500) of the Joint Powers Law. Its purpose is to provide an entity to assist in providing financing, for purposes which are authorized by law, and which could lease, own, operate and maintain the water system of the City of El Monte. The City Council members act as the members of the Governing Board of the Water Authority. The financial activity of the Authority is reported in the City’s financial statements as a business-type activity. There are no separate financial statements prepared for the Water Authority. El Monte Economic Development Corporation The El Monte Economic Development Corporation (Corporation) was formed on March 18, 2011 for the purpose of lessening governmental burdens by providing assistance to the City of El Monte and the Successor Agency to the former El Monte Community Redevelopment Agency (the Agency) in development efforts to promote economic development, including the provision of financial assistance to private business and public works projects in the City for the creation of new jobs to be held by persons of low and moderate income, to promote the expansion and preservation in the City of Affordable housing reserved for persons and families of low and moderate income, and to eliminate blighting influences within the City. The City Council members act as the Board of Directors of the Corporation and management has operational responsibility over this component unit. The Corporation provides services entirely within the City. There are no separate financial statements prepared for the Corporation. El Monte Housing Authority The El Monte Housing Authority was formed on July 28, 1997 for the purpose of assisting the City in the implementation of the policies and goals of the City of El Monte General Plan by providing affordable rental housing within the City. The City Council acts as the governing board of the Authority. The City Council members act as the members of the Governing Board and management has operational responsibility over the Authority. The Authority provides services entirely within the City. There are no separate financial statements prepared for the Housing Authority.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

32

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

El Monte Parking Authority The El Monte Parking Authority was formed on November 1, 2016 for the purpose of administering the public Parking lots lands owned by the City in accordance with California Streets and Highways Code. The City Council members act as the members of the Governing Board of the Parking Authority. There was no financial activity during FY 2018-2019. The financial activity of the Authority will be reported in the City’s financial statements as a governmental activity. There are no separate financial statements prepared for the Parking Authority. Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. 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 and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are 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. 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 recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. 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.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

33

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Governmental fund financial statements are accounted for using the flow of current financial resources measurement focus and the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Revenues considered susceptible to accrual in those funds wherein revenue is recognized on a modified accrual basis is as follows: property and sales taxes, revenue from the use of money and property, interfund transfers, unbilled service receivables and intergovernmental revenue are all considered measurable and are recognized as revenue on a modified accrual basis; licenses, permits, fines and forfeitures and similar items are, for the most part, not susceptible to accrual and, consequently, are not recorded until received. Agency funds are purely custodial (assets equal liabilities) and thus, do not involve measurement of results of operations. Fiduciary funds are accounted for on a full accrual basis. Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means then due or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities of the current period. The County of Los Angeles collects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January proceeding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property as it exists on that date. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10, respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31. Grants, entitlements or shared revenues recorded in governmental funds are recognized as revenue in the accounting period when they become susceptible to accrual, i.e. both measurable and available (modified accrual basis). Grants received before the revenue recognition criteria have been met are reported as unearned revenue, a liability account. Such resources not received are reported as a receivable if the revenue recognition criteria have been met. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. All proprietary and fiduciary funds are accounted for using the flow of economic resources measurement focus and the accrual basis of accounting. Their revenues are recognized when they are earned and become measurable; expenses are recognized when they are incurred. Unbilled service receivables are recorded as accounts receivable and as revenue when earned.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

34

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

The City reports the following major governmental funds:

 The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

 The Retirement Special Revenue Fund accounts for all revenues and

expenditures associated with the retirement tax levy to fund the employee's pension fund.

 The Housing and Community Development Special Revenue Fund accounts

for all monies received from the Community Development Block Grant provided by the Federal Housing and Community Development Act.

 The Housing Assets Fund accounts for housing assets approved by the State

Department of Finance to remain with the City after the dissolution of the former Redevelopment Agency. Revenues reported during the year include interest and loans collected.

The City reports the following major proprietary funds:

 The Water Fund is used to account for the operations of the El Monte Water Authority. All activities necessary to provide this service are accounted for in the Water Fund, including administration, operations, maintenance, capital improvement, billing, collection and depreciation.

 The Sewer Fund accounts for the City’s sewer operation. Additionally, the City reports the following fund types:

 Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes.

 The Capital Project Fund accounts for the accumulation of resources to fund

capital projects within the City, other than those for proprietary funds.

 The Debt Service Fund accounts for the accumulation of resources for the payment of long-term debt principal and interest relating to the debt of the City.

 The Internal Service Funds account for the transactions of the City’s general

liability and worker’s compensation insurance programs, and vehicles and equipment replacement. The funds are financed through contributions paid by each operating program based on factors similar to those used by insurance companies (i.e. payroll, and number of employees).

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

35

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

 The City's fiduciary fund financial statements report the following private

purpose trust funds:

o The Successor Agency to the Dissolved Redevelopment Agency Private- purpose Trust 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 El Monte Community Redevelopment Agency. 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.

o The Pension Trust Fund accounts for the funds from the retirees used to pay for health insurance benefits of the retirees and their families.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the government's proprietary funds function and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 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 principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services. Operating expenses for Enterprise Funds include the 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 resources are available for use, it is the government's policy to use restricted resources first, then unrestricted resources as they are needed. Use of Estimates The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires City 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 revenue and expenditures during the reporting period. Actual results could differ from those estimates.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

36

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Balance Reporting Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund-type Definitions, establishes the following fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds: Nonspendable fund balance includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. The City’s nonspendable fund balance represents prepaid expenses and long- term advances to other funds. Restricted fund balance includes resources that are subject to externally enforceable legal restrictions. It includes amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. The City’s restricted fund balances represent resources restricted for programs funded by grants and other restricted sources, capital projects, debt service and the low/moderate income housing program, and more. Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal action of the City’s highest level of decision-making authority. As of June 30, 2019, the City has no committed fund balance. Assigned fund balance consists of funds that are set aside for specific purposes by the City’s highest level of decision making authority or a body or official that has been given the authority to assign funds. As of June 30, 2019, the City has assigned $20.0 million of its fund balance for various contingency, capital, Measure GG and cash reserves. Unassigned fund balance is the residual classification for the City’s fund balance and includes all spendable amounts not contained in the other classifications. This category also provides the resources necessary to meet unexpected expenditures and revenue shortfalls. The general fund is the only fund that reports a positive unassigned fund balance amount. In other governmental funds it is not appropriate to report a positive unassigned fund balance amount. However, in governmental funds other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed or assigned to those purpose, it may be necessary to report a negative fund balance in that fund. 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.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

37

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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. Assets, Liabilities and Net Position or Equity Cash and Investments For purposes of the statement of cash flows, the City considers cash and cash equivalents as short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. The City follows the practice of pooling cash and investments of all funds. Since cash and investments are pooled, the City utilizes the assumption that cash and investments in the Enterprise Fund are cash and cash equivalents.

The cash management pool has the general characteristics of a demand deposit account in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty. Investments for the City are reported at fair value. The current year changes in fair value are recognized in the statement of revenue, expenditures and changes in fund balance. Investment in the State Treasurer's Investment Pool operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool shares. Receivables and Payables Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year 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 non-current portion of interfund loans). Balances outstanding between the governmental activities and business-type activities are reported in the government- wide financial statements as “internal balances." Advances between funds, as reported in the fund financial statements, are offset by a fund balance nonspendable account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. All trade and property tax receivables are shown net of an allowance for uncollectible accounts.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

38

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Functional Classifications Expenditures of the Governmental Funds are classified by function. Functional classifications are defined as follows:

 General Government includes legislative activities which have a primary objective of providing legal and policy guidelines for the City. Also included in this classification are those activities which provide management or support services across more than one functional area.

 Parks, Recreation and Cultural, includes those activities which involve the

parks and recreation system.

 Economic development includes those activities which involve community development, planning, building regulation, environmental services, and code enforcement services.

 Public Works includes those activities which involve the maintenance and

improvement of City streets, roads and park department development and maintenance.

 Public Safety includes those activities which involve the protection of people

and property.

 Capital Outlay includes those activities that account for the acquisition of capital assets and the construction and improvements to city infrastructure.

 Debt Service includes those activities that account for the payment of long-

term debt principal, interest and fiscal charges.

Long-term Receivables Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets, in spite of their spending measurement focus. Special reporting treatments are used to indicate that they should not be considered "available spendable resources," because they do not represent net current assets. Noncurrent portions of long-term loans receivable funded by grants are offset by due to grantors.

Inventories, Prepaid Costs and Land Held for Resale All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventory is equally offset by nonspendable fund balance in the fund level statements, which indicates that it does not constitute "available spendable resources."

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

39

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Prepaids are amortized on a consumption basis. The fund balances in the governmental fund types have been classified as nonspendable for amounts equal to the prepaid items in the fund-level statements, since these amounts are not available for appropriation. Land held for resale is recorded at the lower of cost or fair value. Fund balances in the governmental fund type have been classified as nonspendable for amounts equal to the carrying amount of land and buildings held for resale because such assets are not available to finance the City's current operations. 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. In addition, funds have been restricted for future capital improvements by City resolution. Capital Assets Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks, rights-of-way, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if not purchased or constructed. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value rather than fair value. In accordance with GASB Statement No. 34, the City has reported general infrastructure assets acquired in the current year and prior years. Bond proceeds utilized in the acquisition of these assets have reduced the investment in capital assets portion of net position. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized cost of the assets constructed.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

40

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

The provision for depreciation of capital assets of the primary government, as well as the component units, is calculated using the straight-line method over the following estimated useful lives:

Deferred Outflows and Inflows of Resources Pursuant to GASB Statement Nos. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and 65, Items Previously Reported as Assets and Liabilities, 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 is applicable to a future reporting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future reporting period. Refer to Note 15 for the list of deferred outflows and deferred inflows of resources the City has recognized as of June 30, 2019. Compensated Absences Vacation pay is payable to employees at the time a vacation is taken or upon termination of employment. Normally, an employee cannot accrue more than one and one-half times his regular annual entitlement. Sick leave is payable when an employee is unable to work because of illness. Upon termination, an employee will forfeit any unused sick leave. Upon retirement, one-half to a maximum of 800 hours is paid to the employee and the remaining one-half is credited to service retirement. Typically, the City liquidates its compensated absences with general fund resources. Long-term Obligations In the government-wide financial statements and proprietary fund types fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective Interest method. Bonds payable are reported net of applicable bond premium or discount. In accordance with GASB Statement No. 65, bond issuance costs are reported as expenditures during the year they were incurred and paid.

Assets Years Buildings 20 - 40 Improvements 10 - 50 Infrastructure 7 - 100 Machinery and equipment 5 - 35 Water lease rights 50

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

41

NOTE 1 REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Long-term Obligations (Continued) In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Pensions For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan and Public Agency Retirement Services (PARS) Retirement Enhancement plan (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and PARS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Implementation of New Accounting Pronouncements During the fiscal year ended June 30, 2019, the City adopted the following new Statements of the Governmental Accounting Standards Board (GASB): GASB statement No. 83 In November 2016, the Governmental Accounting Standards Board (GASB) issued Statement No. 83, “Certain Asset Retirement Obligations.” This Statement is effective for financial statements for fiscal year beginning after June 15, 2018 and did not impact the City. GASB statement No. 88 In March 2018, the Governmental Accounting Standards Board (GASB) issued Statement No. 88, “Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements.” The requirements of this Statement are effective for financial statements for the period beginning after June 15, 2018. The Statement’s objective is to improve the information that is disclosed in notes to government financial statements related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. Accordingly, the City has updated the debt disclosures to comply with the requirements of this new Statement.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

42

NOTE 2 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

General Budget Policies The City Council approves each year's budget submitted by the City Manager prior to the beginning of the new fiscal year. Public comments are received prior to its adoption by the Council. Supplemental appropriations, where required during the period, are also approved by the Council and City Manager. Intradepartmental budget changes are approved by the City Manager. In most cases, expenditures may not exceed appropriations at the department level, which is the legal level of control. During the year, several supplementary appropriations were necessary. At fiscal year-end, all unencumbered appropriations lapse. Budget Basis of Accounting Budgets for governmental funds are adopted on a basis which differs from generally accepted accounting principles (GAAP). The Budget Comparison Statements and Budgetary Comparison Schedules present comparisons of the legally adopted budget with actual data on the budgetary basis. The difference between the budgetary basis and GAAP are presented on the same financial statements. Individual amendments were not material in relation to the original appropriations. Annual budgets are required to be adopted for the General Fund, Special Revenue Funds, Debt Service Funds and Certain Capital Projects Funds. Although budgets are legally adopted for the City’s Proprietary Funds, there is no legal requirement for the fiscal year results to be reported to City Council. Therefore, no budgetary reporting for the Proprietary Funds has been presented in the accompanying financial statements. At June 30, 2019, the following funds had deficit fund balances or net position:

Management expects that the fund deficits will be covered from future revenues and transfers from the General Fund.

Special Revenue Funds Transportation Development Act Fund $ (14,717) Children's Lunch Program (16,930) NPDES Impact Fee (193,720) Miscellaneous Grants (1,507,651)

Internal Service Fund Self-Insurance (15,910,124)

Enterprise Fund Water Fund (9,626,379)

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

43

NOTE 2 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (CONTINUED) Excess of Expenditures Over Appropriations Expenditures exceeded appropriation for the following functions:

NOTE 3 CASH AND INVESTMENTS

As of June 30, 2019, cash and investments were reported in the accompanying financial statements as follows:

Cash and investments at June 30, 2019, consisted of the following:

The City of El Monte maintains a cash and investment pool that is available for use by all funds. Each fund type's position in the pool is reported on the combined balance sheet as cash and investments. The City has adopted an investment policy, which authorizes it to invest in various types of investment securities. Deposits At June 30, 2019, the carrying amount of the City's deposits was $8,057,867 and the bank balance was $8,952,304. The $894,437 difference represents outstanding checks, deposits in transit and other reconciling items.

Expenditures Appropriations Excess

Special Programs Public Safety $ 23,893 $ - $ 23,893

Older American Act Parks, recreation and cultural 67,995 60,600 7,395

Cash and Investments Cash and Investments

with Fiscal Agent Total Governmental activities $ 71,732,944 $ 8,424,498 $ 80,157,442 Business-type activities 13,088,536 7,254,671 20,343,207 Fiduciary funds 4,937,734 1,439,902 6,377,636

Total Cash and Investments $ 89,759,214 $ 17,119,071 $ 106,878,285

Cash on hand $ 12,200 Deposits with financial institutions 8,057,867 Deposits with escrow 1,439,605 Investments 97,368,613

Total Cash and Investments $ 106,878,285

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

44

NOTE 3 CASH AND INVESTMENTS (CONTINUED)

The California Government Code requires California financial institutions to secure a City's deposits by pledging government securities with a value of 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 Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a financial institution with an "Agent of Depository" has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.

Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that addresses interest rate risk, credit risk, and concentration of credit risk.

Investments Authorized by Debt Agreements The above investments do not address investment of debt proceeds held by a bond trustee. Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy.

Maximum Maximum Maximum Percentage Investment in

Authorized Investment Type Maturity of Portfolio One Issuer Local Agency Bonds 5 years 20% 5% U.S. Treasury Obligations 5 years None 30% Registered State (CA) warrants or treasury notes or bonds 5 years 20% 5% Other State of California local agency bonds, notes,

warrants, or other evidences of indebtedness 5 years 10% 5% U.S. Agency Securities 5 years None 40% Banker's Acceptances 180 days 40% 5% Commercial Paper 270 days 25% 5% Negotiable Certificates of Deposit 360 days 25% 5% Repurchase Agreements 1 year 30% 5% Reverse Repurchase Agreements 90 days 20% None Securities Lending 90 days 20% None Medium-Term Notes 5 years 30% 5% Mutual Funds N/A None None Local Agency Investment Fund (LAIF) N/A None None Time Certificates of Deposit 1 year None None

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

45

NOTE 3 CASH AND INVESTMENTS (CONTINUED)

Investments in State Investment Pool 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. LAlF 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. Custodial Credit Risk The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party. As of June 30, 2019, none of the City's deposits or investments were exposed to custodial credit risk.

Concentration of Credit Risk The City's investment policy imposes restrictions for certain types of investments with any one issuer to 5% of the total investment pool. Investments guaranteed by the U.S. government and investments in mutual funds and external investment pools are excluded from this requirement. As of June 30, 2019, there were no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments. Interest Rate Risk The City's investment policy limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The City’s investment policy states that, with the exception of the investment of bond proceeds and LAIF, investments may not exceed five years in maturity. Any investment which exceeds five years in maturity shall require authorization by City council prior to purchase. The City has elected to use the segmented time distribution method of disclosure for this interest rate risk.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

46

NOTE 3 CASH AND INVESTMENTS (CONTINUED)

As of June 30, 2019, the City had the following investments and original maturities:

Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investment type.

Less than 1 to 3 3 to 5 Total 1 year Years Years

Local Agency Investment Fund $ 62,606,987 $ 62,606,987 $ - $ - Federal Govt Obligation Money Market Fund (GOFXX) 1,162,462 1,162,462 - - Daimler Finance North America 311,346 311,346 - - Goldman Sachs Group, Inc 504,780 - 504,780 - Harley Davidson Financial Services 199,226 199,226 - - Jackson Nat'l Life 179,863 179,863 - - JP Morgan Chase 501,745 - 501,745 - Macquarie Grp Ltd Sr Mtn 251,458 251,458 - - Manuf&Traders Trust Co 399,968 399,968 - - Morgan Stanley 503,025 - 503,025 - US Treasury Note 7,586,930 7,586,930 - - US Treasury Note/Bond 6,977,746 2,743,293 2,981,075 1,253,378 Wells Fargo and Co 503,610 - - 503,610 Held by Fiscal Agents:

Held by Fiscal Agents 15,679,467 15,679,467 - - Total $ 97,368,613 $ 91,121,000 $ 4,490,625 $ 1,756,988

Investment Type

Investment Maturity (in Years)

Minimum Legal Not

Amount Rating Rated AA+ A2 A3 Local Agency Investment Fund $ 62,606,987 N/A $ 62,606,987 $ - $ - $ - Federal Govt Obligation Money Market Fund (GOFXX) 1,162,462 N/A 1,162,462 - - - Daimler Finance North America 311,346 A - - - 311,346 Goldman Sachs Group, Inc 504,780 A - - - 504,780 Harley Davidson Financial Services 199,226 A - - - 199,226 Jackson Nat'l Life 179,863 A - - - 179,863 JP Morgan Chase 501,745 A - - 501,745 - Macquarie Grp Ltd Sr Mtn 251,458 A - - - 251,458 Manuf&Traders Trust Co 399,968 A - - - 399,968 Morgan Stanley 503,025 A - - - 503,025 US Treasury Note 7,586,930 A - 7,586,930 - - US Treasury Note/Bond 6,977,746 A - 6,977,746 - - Wells Fargo and Co 503,610 A - - 503,610 - Held by Fiscal Agents: A - - - -

Held by Fiscal Agents 15,679,467 N/A 15,679,467 - - - Total $ 97,368,613 $ 79,448,916 $ 14,564,676 $ 1,005,355 $ 2,349,666

Investment Type Rating

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

47

NOTE 3 CASH AND INVESTMENTS (CONTINUED)

Fair Value Measurement The City implemented GASB Statement No. 72, Fair Value Measurement and Application. GASB 72 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.

 Level 1 inputs are quoted prices for identical assets or liabilities in active markets that government can access at the measurement date.

 Level 2 inputs are other than quoted prices included in Level 1 that are observable for an asset or liability, either directly or indirectly.

 Level 3 inputs are unobservable inputs for an asset or liability.

For Level 2 investments, the City and the third-party trustees that hold the City’s assets utilize the Market Approach in valuing the investment portfolio through the use of a pricing service that utilized matrix pricing. The market approach utilizes prices and other relevant data from market transactions for similar assets.

Quoted Prices in Fair Value Measurement Active Markets for Using Significant other

Identical Assets Observable Inputs Amount (Level 1) (Level 2)

Federal Govt Obligation Money Market Fund (GOFXX) $ 1,162,462 $ 1,162,462 $ - Daimler Finance North America 311,346 311,346 - Goldman Sachs Group, Inc 504,780 504,780 - Harley Davidson Financial Services 199,226 199,226 - Jackson Nat'l Life 179,863 179,863 - JP Morgan Chase 501,745 501,745 - Macquarie Grp Ltd Sr Mtn 251,458 251,458 - Manuf&Traders Trust Co 399,968 399,968 - Morgan Stanley 503,025 503,025 - US Treasury Note 7,586,930 7,586,930 - US Treasury Note/Bond 6,977,746 6,977,746 - Wells Fargo and Co 503,610 503,610 - Held by Fiscal Agents: - Money Market Funds 15,679,467 - 15,679,467

Sub-total 34,761,626 $ 19,082,159 $ 15,679,467 Uncategorized: Local Agency Investment Fund 62,606,987

Total $ 97,368,613

Investment Type

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

48

NOTE 4 LONG-TERM RECEIVABLES

As of June 30, 2019, the following loans receivable were outstanding:

Allowance for doubtful accounts was provided for certain borrowers for which full collection is uncertain. Pacific Place Expansion Project On September 14, 2005, the City of El Monte provided a loan to JT LLC for the Pacific Place Expansion Project. Principal payments are due annually beginning July 15, 2007, and range from $130,000 to $340,000 over the term of the loan which ends March 14, 2023. Interest payments on this note are due in quarterly installments on the first day of every calendar year quarter at a rate equal to the rate payable by the City to HUD. No payment was received during the fiscal year 2018-2019.

Pacific Place Expansion Project $ 4,009,037 Singing Wood Senior Housing 2,368,129 First Time Homebuyer Loans 593,000 San Gabriel Valley Habitat for Humanity, Inc. 300,000 Various Housing Deferred Loans and Other Assistance 5,988,727 Mercy Housing, California - Veterans Village Project Authority HOME Funds Loan $ 400,000 Site Acquisition Loan 288,854 Special Development Loan 350,000 1,038,854 Mercy Housing, California - Family Veterans Project HOME Development Project Loan 1,272,155 Development Project Mitigation Loan 177,845 1,450,000 Tyler Court Associates, L.P. Property Acquisition Loan 610,000 HOME Project Loan 712,264 Project Capital Fee Loan 308,987 1,631,251 El Monte Housing Partners LP Site Acquisition Loan 4,500,000 HOME Project Loan 2,500,000 Project Capital Fee Loan 1,410,673 Predevelopment Loan 1,500,000 9,910,673 Hollywood Community Housing Corporation 358,618 TELACU Housing-El Monte II, Inc. 125,000 TDF Senior Housing Special Construction Loan 441,595 Project Gap Loan 1,086,835 Long-term Project Note 496,002 2,024,432

29,797,721

Allowance for doubtful accounts (17,212,626) Total $ 12,585,095

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

49

NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)

Singing Wood Senior Housing On July 15, 2002, the City provided a loan to Singing Wood Senior Housing, a California Limited Partnership, in the amount of $650,000. Interest is to accrue on the loan at the rate of 3% per annum until the loan is paid in full. Annual payments are to commence on or before April 15 of the first full year after the first residential unit is rented and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be derived from 50% of annual residual receipts derived from the operation of the project. All outstanding indebtedness, including interest, must be repaid in full at the end of the 30-year term of the loan. In addition, the former El Monte Community Redevelopment Agency provided a loan to Singing Wood Senior Housing, a California Limited Partnership, in the amount of $440,143. Interest is to accrue on the loan at the rate of 3% per annum until the loan is paid in full. Annual payments are to commence on or before April 15 of the first full year after the first residential unit is rented and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be generated from 50% of annual residual receipts generated from the operation of the project. All outstanding indebtedness, including interest, must be repaid in full at the end of the 30-year term of the loan. The City provided an additional loan from HOME program funds amounting to $500,000 to assist Singing Wood Senior Housing to acquire certain real property and construct affordable senior citizen rental housing. The loan bears an interest rate of 1%. An additional $175,000 loan, which bears an interest of 3% was provided. Annual payments are to commence on or before April 15 of the first full year after the first residential unit is rented and after the repayment in full by Singing Wood Senior Housing of its loans from the former Community Redevelopment Agency of the City of El Monte amounting to $440,143 and the CDBG loan amounting to $650,000, and continue on April 15 each year thereafter until all principal and interest accrued thereon has been repaid. The annual payment shall be derived from 50% of annual residual receipts derived from the operation of the project. All outstanding indebtedness, including interest, must be repaid in full at the end of the 55-year term of the loan. First-time Homebuyer Program and Various Deferred Loans Housing loans receivable consist of low interest and no interest home assistance loans which are due and payable in full when the borrower’s legal interest in the property, which is security for the loan, is sold, transferred or conveyed. San Gabriel Valley Habitat for Humanity, Inc. On December 5, 2000, the San Gabriel Valley Habitat for Humanity executed a promissory note amounting to $300,000 in accordance with an affordable housing agreement related to 2504 Burkett Road property. The note is secured by a deed of trust.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

50

NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)

Mercy Housing California - Veterans Village Project The El Monte Housing Authority entered into a disposition and development agreement with Mercy Housing California on November 1, 2011, related to the construction of Mercy Housing Veterans Affordable Rental Housing Community Initiative Project. As part of the Authority’s financial assistance, the Authority provided a loan in the amount of $400,000 as an Authority HOME Funds loan on December 1, 2012. The proceeds of the loan were used to pay portion of the site purchase of $700,000. The Authority provided a second loan amounting to $300,000 as a Site Acquisition Loan to be used to pay the remaining portion of the purchase price. The Authority provided a third loan amounting to $350,000 as a Special Development Loan to be used to pay for the development project capital fees. Mercy Housing executed a non-interest bearing promissory note for each loan for a term of 55 years. The promissory notes are payable from 50% of the residual receipts of the housing project. Mercy Housing California - Family Veterans Project The El Monte Housing Authority entered into a disposition and development agreement with Mercy Housing California on October 14, 2015, related to the construction of Mercy Housing Family Veterans Affordable Rental Housing Project. As part of the Authority’s financial assistance, the Authority provided a HOME Development Project Loan in the amount of $1,272,155 on December 14, 2017. The proceeds of the loan were used to acquire the land and improve an affordable rental housing development project. The Authority provided a second loan, the Development Project Mitigation Fee Loan amounting to $177,845. Mercy Housing executed promissory notes for each loan bearing 2% interest for a term of 57 years. The promissory notes are payable from not less than 12.51% of the residual receipts of the housing project. Tyler Court Associates, L.P. The El Monte Housing Authority entered into a disposition and development agreement with Tyler Court Associates, L.P. on March 20, 2012, related to the sale of 3348 Tyler Avenue in El Monte, California 91731 and subsequent construction of 20 units of senior affordable rental units, known as Tyler Court Apartments. The Authority sold the site to Tyler Court Associates, L.P. for $610,000 in the form of a loan from the Authority. To enable the construction of the project, the Authority provided a HOME Project Loan amounting to $712,164 and a Project Capital Fee Loan amounting to $308,987. These loans were evidenced by three promissory notes bearing interest of 2% simple interest which shall accrue and be payable to the Authority on the outstanding principal balance of the note. Installment payments of principal and interest shall be payable from 50% of residual receipts of the project on or before 90 days after the end of the project accounting year. The notes and the remaining principal balance and all accrued and unpaid interest shall be due and payable after 55 years.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

51

NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)

El Monte Housing Partners LP The City entered into an affordable rental project acquisition and financing agreement with El Monte Housing Partners LP on September 25, 2013 for purposes of the Gateway Phase 1A Housing, a HOME Investment Partnership Program (HOME) – funded activity that would result in the development of a 132 unit workforce family housing building and amenities (the “Jamboree Project” To enable the construction of the project, the City provided a HOME Project Loan amounting to $2,500,000, Site Acquisition Loan amounting to $4,500,000 and a Project Capital Fee Loan amounting to $1,410,673. In December 31, 2013, the City provided a Predevelopment Loan amounting to $1,500,000. These loans were evidenced by four promissory notes bearing a rate of 2% simple interest which shall accrue and be payable to the City on the outstanding principal balance of the note. Installment payments of principal and interest shall be payable from 50% of residual receipts of the project on or before 90 days after the end of the project accounting year. The notes and the remaining principal balance and all accrued and unpaid interest shall be due and payable after 55 years. Hollywood Community Housing Corporation The City provided an affordable rental housing development loan to Hollywood Housing Corporation (HCHC) in support of the development of a forty-nine unit apartment complex on the property generally located at 4704-4716 Peck Road, El Monte California, 91732 in the amount of $358,618 to finance a portion of the total cost of the Project on December 1, 2016. The proceeds of the loan were used and applied by HCHC solely to pay certain development project fees assessed to the project by the City as follows: (1) public park impact mitigation fees in the amount of $270,480; and (2) an art in public places fee in the amount of $88,137. The loan was evidenced by an HCHC promissory note, secured by a deed of trust and bearing a rate of 2% simple interest which shall accrue and be payable to the City on the outstanding principal balance of the note. Installment payments by HCHC to the City shall be made annually from the available residual receipts of the project beginning on the June 30 following the date when the City issues a certificate of occupancy for the completed project and on each June 30 thereafter, through and until the maturity of the note. The principal and accrued interest payable on the loan shall be due and payable on the earlier of (i) 55 years from the date of the note; (ii) the sale or other transfer of the Property by HCC, or (iii) refinancing of the Property by HCHC. TELACU Housing-El Monte II, Inc. The City entered into an agreement with TELACU Housing-El Monte II, Inc. (TELACU) to develop and operate a senior housing complex consisting of 70 affordable senior housing units known as TELACU-El Monte. The City provided $125,000 HOME funds assistance to aid in the construction of the project and to defray a portion of the cost of construction on February 8, 1999. The City’s HOME funds shall be reimbursed to the City by TELACU and shall be due and payable immediately if the project, or any portion thereof or interest therein, is sold, transferred, assigned or refinanced without prior written consent of the City; provided however, that during the term that HUD holds a security interest in the site under the HUD Section 202 Capital Advance Documents, the foregoing shall not apply to a transfer to HUD or to a transferee approved by HUD. In the event the project is

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

52

NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)

TELACU Housing-El Monte II Inc. (Continued) acquired by any entity which is not a HUD permitted transferee, the outstanding principal balance of City’s HOME funds shall be repaid to the City together with interest thereon at the rate equal to the then Federal Default Rate per annum commencing on the date of the sale or transfer of the project. Any such repayment during the term of the HUD Capital Advance Documents shall be from residual receipts as defined by HUD, provided that an approval has been obtained from HUD for such repayment. The right of the City to recover the amount of the HOME Funds shall be in existence for 40 years from the date of issuance of the Certificate of Completion for the Project. TDF Senior Housing The “Original Project Gap Loan" was approved on January 1, 2003. The Long-term Project Note” and the “Special Construction Loan” were originated in March 2004. The notes bear interest at 5% for a term of 45 years. On February 5, 2015, the City and TDF Senior Housing entered into an agreement affirming principal and interest owed by TDF on its loans. Capital lease receivable A lease receivable is recorded in the City's General Fund. The lease is the remainder due to the City from the sale of the water rights to the Water Authority. The Water Authority is obligated to pay this lease from surplus revenues over the 50-year life of the lease ending September 1, 2049. Payments vary with the level of surplus revenues. There were no surplus revenues for the year ended June 30, 2019. The balance of the lease at June 30, 2019 is $17,977,364. The lease receivable and capitalized lease obligation have been eliminated similar to internal balances in the government-wide statement of net position.

NOTE 5 LAND HELD FOR RESALE The carrying amount of land is reported at cost which approximates fair value. As of June 30, 2019, the details of the City's investment in land held for resale are as follows:

General Fund $ 138,266 Housing and Community Development Fund 420,000 Housing Asset Fund 1,504,095

$ 2,062,361

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

53

NOTE 6 CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2019:

Depreciation expense was charged to functions of the primary government as follows:

Beginning Ending Governmental Activities Balance Increases Decreases Balance

(Restated)

Capital assets not being depreciated: Land $ 74,442,896 $ - $ - $ 74,442,896 Rights-of-way 266,801,532 - - 266,801,532 Construction-in-progress 3,787,927 2,721,237 3,365,034 3,144,130 Total capital assets not being depreciated 345,032,355 2,721,237 3,365,034 344,388,558

Capital assets being depreciated: Land improvements 13,316,637 - - 13,316,637 Structures and improvements 42,926,550 - - 42,926,550 Machinery and equipment 24,267,799 1,290,153 51,964 25,505,988 Infrastructure 134,490,864 3,365,034 55,000 137,800,898 Total capital assets being depreciated 215,001,850 4,655,187 106,964 219,550,073

Less accumulated depreciation: Land improvements 7,802,886 347,417 - 8,150,303 Structures and improvements 17,988,555 1,138,727 - 19,127,282 Furniture and equipment 17,805,458 1,543,376 51,964 19,296,870 Infrastructure 69,315,078 3,069,166 - 72,384,244 Total accumulated depreciation 112,911,977 6,098,686 51,964 118,958,699 Capital assets being depreciated, net 102,089,873 (1,443,499) 55,000 100,591,374 Governmental activities capital assets, net $ 447,122,228 $ 1,277,738 $ 3,420,034 $ 444,979,932

Governmental Activities: General government $ 1,855,990 Parks, recreation and cultural 225,130 Economic development 458,057 Public works 882,283 Public safety 2,677,226

Total $ 6,098,686

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

54

NOTE 6 CAPITAL ASSETS (CONTINUED)

In accordance with and as allowed by GASB Statement No. 34, the City capitalizes and reports general infrastructure assets acquired in the current year and prior years. Infrastructure assets recorded in prior years as part of implementing GASB Statement No. 34 included rights-of-way which amounted to $266,801,532.

Depreciation expense was charged to functions of the primary government as follows:

Beginning Ending Business-type Activities Balance Increases Decreases Balance

(Restated) Capital assets not being depreciated: Land $ 310,748 $ - $ - $ 310,748 Construction-in-progress 776,674 697,710 - 1,474,384 Total capital assets not being depreciated 1,087,422 697,710 - 1,785,132

Capital assets being depreciated: Water rights 34,152,450 - - 34,152,450 Structures and improvements 734,410 - - 734,410 Land improvements 3,150,074 - - 3,150,074 Machinery and equipment 6,018,918 157,300 - 6,176,218 Infrastructure 25,248,499 - - 25,248,499 Total capital assets being depreciated 69,304,351 157,300 - 69,461,651

Less accumulated depreciation: Water rights 12,977,931 683,049 - 13,660,980 Structures and improvements 232,470 13,978 - 246,448 Land improvements 2,621,842 43,417 - 2,665,259 Furniture and equipment 3,657,598 413,613 - 4,071,211 Infrastructure 12,074,294 544,961 - 12,619,255 Total accumulated depreciation 31,564,135 1,699,018 - 33,263,153

Capital assets being depreciated, net 37,740,216 (1,541,718) - 36,198,498

Business-type activities capital assets, net $ 38,827,638 $ (844,008) $ - $ 37,983,630

Business-type Activities: Amount Water Fund $ 1,085,851 Sewer Fund 613,167 Total $ 1,699,018

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

55

NOTE 7 INTERFUND RECEIVABLE, PAYABLE AND TRANSFERS

The composition of interfund balances as of June 30, 2019, is as follows: Advances To/From Other Funds

The amount owed by the Internal Service Fund to the General Fund was due to temporary deficit cash balance in the Self Insurance Fund, which the City expects to eliminate with future revenues.

Interfund Transfers

For record-keeping purposes, the City accounts for its Gas Tax monies in a separate fund. Each year, the City transfers these monies into the General Fund to fund allowable projects. In fiscal year 2018-2019, the City transferred $3.2 million from its special revenue funds (nonmajor governmental funds) into its General Fund. The City also transfers $910,800 from the General Fund to Storm Drain Fund to fund deficits in the Storm Drain Fund during fiscal year 2018-2019.

Internal Service Advances From Other Funds Fund

General Fund $ 300,000 $ 300,000

Advances To Other Funds

Housing and Nonmajor Total Internal General Community Governmental Governmental Service

Tranfers Out: Fund Development Funds Funds Funds Total Governmental Funds: General Fund $ - $ - $ 954,719 $ 954,719 $ 100,000 $ 1,054,719 Nonmajor governmental funds 3,218,777 - - 3,218,777 - 3,218,777 Business-type funds: - Sewer Fund - - - - 100,000 100,000

$ 3,218,777 $ - $ 954,719 $ 4,173,496 200,000 $ 4,373,496

Tranfers In

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

56

NOTE 8 ADVANCES TO THE FORMER COMMUNITY REDEVELOPMENT AGENCY

During the previous fiscal years, the City of El Monte made loans to the former Redevelopment Agency. These loans provided for interest at rates up to 12% per annum depending upon when the loan was initiated. In June 2011, AB X1 26 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 Agency was considered by the Department of Finance to be unenforceable. The successor agency to the former redevelopment agency has sought reconsideration by the Department of Finance as to the enforceability of the loan. With the issuance of Findings of Completion to the Successor Agency in April 2013, the Department of Finance allowed the inclusion of the loan agreements between the former Redevelopment Agency and the City on the Recognized Obligation Payment Schedule (ROPS), as an enforceable obligation, provided the Oversight Board makes a finding that the loan was for legitimate redevelopment purposes per HSC Section 34191.4(b) (1). During fiscal year 2019, the Successor Agency recorded interest on the loans amounting to $765,661. Because of the uncertainty as to when the former Redevelopment Agency will have excess property tax distribution to pay for the loan, the full amount of the loan of $42.8 million (including $14.8 million of adjusted accrued interest) has been reserved as potentially uncollectible as of June 30, 2019. (See Note 17).

NOTE 9 LONG-TERM DEBT

Governmental Activities The following is a schedule of changes in long-term debt for the fiscal year ended June 30, 2019:

Amount due Balance at Balance at within one

July 1, 2018 Additions Retirements June 30, 2019 Year (Restated)

Other debt: 2010 Lease revenue bonds $ 16,960,000 $ - $ 415,000 $ 16,545,000 $ 435,000 Certificates of Participation Series 2013A 470,000 - 470,000 - - Notes and loans payable 1,949,000 - 406,000 1,543,000 337,000

Accrued compensated absences 6,654,691 2,718,879 2,361,377 7,012,193 1,753,048 Net pension liability 152,211,966 43,268,387 60,765,066 134,715,287 - Net OPEB liability 105,420,521 6,447,488 15,897,356 95,970,653 - Claims and judgments 15,515,732 2,939,331 2,974,853 15,480,210 3,573,807

$ 299,181,910 $ 55,374,085 $ 83,289,652 271,266,343 $ 6,098,855

Unamortized bond discount (334,055) (334,055) Unamortized bond premium 5,212 -

$ 298,853,067 $ 270,932,288

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

57

NOTE 9 LONG-TERM DEBT (CONTINUED)

The City has no available, unused lines of credit. There are no assets pledged as collateral for debt. The General Fund and Enterprise Funds have been used in prior years to liquidate the pension liability and net OPEB liability.

Agency Cooperation Agreement and the Taxable Lease Revenue Bond Payable The El Monte Public Financing Authority has issued taxable lease revenue bonds on behalf of the City of El Monte, part of the proceeds of which were loaned to the former Redevelopment Agency to finance certain redevelopment activities. The Taxable Recovery Zone Economic Development Lease Revenue Bonds, Series 2010A and the Taxable Lease Revenue Build America Bonds, Series 2010B were issued on December 13, 2010 to provide funds to the Agency to (1) finance the acquisition and development of the City of El Monte Maintenance Yard Facility; (2) fund reserve account; (3) pay for cost of issuance. These bonds are special obligations of the Authority payable from and secured by revenues consisting primarily of amounts payable by the City under the Lease Agreement.

The 2010 Lease Revenue Bonds are backed by a City General Fund pledge, which shall be payable from any source of available funds to the City. However, the bonds were structured with 2 primary sources of revenue (lease payments) and Federal Direct payments:

1. Agency Cooperation Agreement – The former Redevelopment Agency pays for

a portion of the costs to acquire and construct the project in the form of annual lease payments, summarized below:

 $245,000 from the Northwest project area  $485,000 from the Valley/Durfee project area

2. City Enterprise Sublease Agreement – The City Water Enterprise and City

Sewer Enterprise will lease a portion of the property from the City, and shall make sublease payments to the City Debt Service Fund to be applied by the City for the payment of the lease payments as follows:

 $200,000 Water Enterprise Fund  $300,000 Sewer Enterprise Fund

The Agency Cooperation Agreement provides that the Agency may incur bonded indebtedness superior to any Agency obligation under the Agency Cooperation Agreement. If the City defaults on its obligations to make lease payments, the Trustee, as assignee of the Authority, has the right to accelerate lease payments.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

58

NOTE 9 LONG-TERM DEBT (CONTINUED)

$14,790,000 – Taxable Recovery Zone Economic Development Lease Revenue Bonds, Series 2010A

The following schedule illustrates the debt service requirements to maturity for the bonds as of June 30, 2019:

Note: Net interest is gross interest minus the 45% subsidy from the U.S. Treasury Department pursuant to the "Build America Bonds" program which was created by the American Recovery and Reinvestment Act of 2009. City Management expects approximately $8.7 million of the interest amount to be repaid using the Recovery Zone Economic Development subsidy.

Based on the annual payments expected from the former Redevelopment Agency, City management expects $21.4 million of the above debt to be repaid using the Agency’s tax increment revenues.

Year Ending

June 30, Principal Interest

2020 $ - $ 1,318,263 2021 - 1,318,263 2022 - 1,318,263 2023 120,000 1,318,263 2024 530,000 1,307,763

2025-2029 3,050,000 5,798,125 2030-2034 3,855,000 4,323,575 2035-2039 4,915,000 2,413,800 20402041 2,320,000 315,900

Total $ 14,790,000 $ 19,432,213

2010 Lease Revenue Bonds Series A

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

59

NOTE 9 LONG-TERM DEBT (CONTINUED)

$4,465,000 – Taxable Lease Revenue Build America Bonds, Series 2010B The following schedule illustrates the debt service requirements to maturity for the bonds as of June 30, 2019:

Note: Net interest is gross interest minus the 35% subsidy from the U.S. Treasury Department pursuant to the "Build America Bonds" program which was created by the American Recovery and Reinvestment Act of 2009. City Management expects approximately $115,802 of the interest amount to be repaid using the Buy America Bonds subsidy.

Based on the annual payments expected from the Agency, City management expects $1.6 million to be repaid using the Agency’s tax increment revenues. 2013 Certificates of Participation On January 14, 2003, the City of El Monte issued $7,310,000 Variable Rate Demand Certificates of Participation Series 2003A and $3,315,000 Taxable Variable Rate Demand Certificates of Participation Series 2003B. Interest on the Series 2003A and 2003B is 2.92% and 4.91%, respectively, and is payable January 1 and July 1 of each year commencing January 1, 2004. In July 2013, the debt was refinanced through the issuance of $3,125,000 2013 Certificates of Participation, Series A and $1,615,000 Certificates of Participation, Series 2013 B Taxable. Interest on the Series 2013A and 2013B is 3% and 2%, respectively, and is payable January 1 of each year commencing January 1, 2014. The related loss on bond defeasance amounted to $61,744. Series 2013B was fully paid in 2015 and Series 2013A was fully paid during fiscal year 2018-2019.

Year Ending

June 30, Principal Interest

2020 $ 435,000 $ 134,257 2021 455,000 100,980 2022 480,000 66,172 2023 385,000 29,452

Total $ 1,755,000 $ 330,861

2010 Lease Revenue Bonds Series B

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

60

NOTE 9 LONG-TERM DEBT (CONTINUED)

Notes and Loans Payable HUD Section 108 Loan 2008-A (Superstore) In 2008, the City issued $2,200,000 of U.S. Government Guaranteed Notes, 2008-A to refinance the previously issued Section 108 Loan, Series 1999-A, guaranteed by the Secretary of Housing and Urban Development. The City has pledged as security for repayment of the notes the following:

a. Future entitlements that the City may become eligible for under Section 106 of Title I of the Housing and Community Development Act of 1974; and

b. Program income

The notes mature from 2008 to 2018 and bear varying interest rates. The principal balance was fully paid during fiscal year 2018-2019. HUD Section 108 Loan 2011-A On August 9, 2001, the City issued $2,500,000 of U.S. Government Guaranteed Notes, Series 2001-A, guaranteed by the Secretary of Housing and Urban Development. In November 2011, the notes were refinanced through the issuance of $1,561,000 Guaranteed Notes, Series 2011-A. The U.S. Government Guaranteed Notes, Series 2001-A outstanding balance of $ 1,561,000 were considered defeased. The principal balance outstanding of the Series 2011-A note as of June 30, 2019, was $428,000.

The total debt service payment requirements with respect to the Series 2011-A note are as follows:

Upon the Secretary of Housing and Urban Development (HUD) giving notice that the Borrower is in default under this Contract or the Note, all right, title, and interest of the Borrower in and to the Guaranteed Loan Funds and Guaranteed Loan Funds Investment Accounts shall immediately vest in the Secretary for use in making payment on the Note, purchase of Government Obligations in accordance with paragraph 10 of the contract, or payment of any other obligations of the Borrower under this Contract or the Fiscal Agency/Trust Agreements, in each case as elected by the Secretary in his sole discretion.

Ending June 30, Principal Interest

2020 $ 207,000 $ 7,536 2021 221,000 2,707

Total $ 428,000 $ 10,243

HUD Section 108 Loan 2011-A

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

61

NOTE 9 LONG-TERM DEBT (CONTINUED)

HUD Section 108 Loan 2015-A On June 16, 2004, the City issued $2,200,000 of U.S. Government Guaranteed Notes, Series 2004-A, guaranteed by the Secretary of Housing and Urban Development. In May 2015, the notes were refinanced through the issuance of $1,420,000 Guaranteed Notes, Series 2015-A. The U.S. Government Guaranteed Notes, series 2004-A were considered defeased. The principal balance outstanding of the Series 2015-A note as of June 30, 2019, was $965,000.

The total debt service payment requirements with respect to the loan are as follows:

Upon the Secretary of Housing and Urban Development (HUD) giving notice that the Borrower is in default under this Contract or the Note, all right, title, and interest of the Borrower in and to the Guaranteed Loan Funds and Guaranteed Loan Funds Investment Accounts shall immediately vest in the Secretary for use in making payment on the Note, purchase of Government Obligations in accordance with paragraph 10 of the contract, or payment of any other obligations of the Borrower under this Contract or the Fiscal Agency/Trust Agreements, in each case as elected by the Secretary in his sole discretion.

Ending June 30, Principal Interest

2020 $ 130,000 $ 22,344 2021 140,000 19,736 2022 150,000 16,588 2023 155,000 12,926 2024 175,000 8,578 2025 215,000 3,064

Total $ 965,000 $ 83,236

HUD Section 108 Loan 2015-A

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

62

NOTE 9 LONG-TERM DEBT (CONTINUED)

Alameda Corridor East Construction Authority (ACE) Promissory Note On December 21, 2012, the City, through the El Monte Housing Authority, issued a non-interest bearing Note as evidence of the indebtedness of the Housing Authority to ACE incurred in connection with the purchase by the Housing Authority of certain land from ACE. The purchase price of the property was $700,000 and the first installment payment of $400,000 was paid on December 17, 2012. The remaining $300,000 was secured in the form of a promissory note. The payment of outstanding principal under this Note shall be made as follows:

Claims and Judgments As of June 30, 2019, the City is a party to certain lawsuits. After reviewing these lawsuits with legal counsel, management has estimated the potential claims against the City, not covered by insurance, resulting from such litigation. These claims and judgments are generally liquidated by the Internal Service Fund. At June 30, 2019, the total estimated liability for claims was $15,480,210. (See Note 12). Business-type Activities The following is a schedule of changes in long-term debt for the fiscal year ended June 30, 2019:

Ending June 30, Principal

2022 $ 150,000 Total $ 150,000

Amount due Balance at Balance at within one

July 1, 2018 Additions Retirements June 30, 2019 Year (Restated)

Other debt: 2006 Refunding revenue bonds $ 14,140,000 $ - $ 14,140,000 $ - $ - Revenue bonds series 2018A - 18,880,000 - 18,880,000 495,000

Accrued compensated absences 350,639 120,812 146,610 324,841 81,210 Net pension liability (Note 11) 4,578,240 931,960 1,949,803 3,560,397 - Net OPEB liability (Note 13) 5,548,448 339,341 836,703 5,051,086 - Capital lease payable 17,977,364 - - 17,977,364 -

$ 42,594,691 $ 20,272,113 $ 17,073,116 45,793,688 $ 576,210

Unamortized bond premium 82,456 2,542,462 $ 42,677,147 $ 48,336,150

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

63

NOTE 9 LONG-TERM DEBT (CONTINUED)

2006 Refunding Revenue Bonds

In June 2006, the El Monte Water Authority issued $18,805,000 Refunding Revenue Bonds, Series 2006 which are collateralized by net water revenues of the Authority. Interest on the Bonds is payable semi-annually each March 1 and September 1, commencing on March 1, 2007, at rates which range from 3.35% to 5.00%. Principal payments begin September 1, 2007, and continue on September 1 of each year through September 1, 2036, and range from $195,000 to $1,130,000. The proceeds from these Bonds were utilized to refund and defease $12,850,000 in 1999 Revenue Bonds and $5,380,000 in 2001 Revenue Bond Anticipation Notes, to pay the costs of issuance and to establish a reserve fund. In August 2018, the bonds were refunded through the issuance of $18,880,000 Revenue Bonds Series 2018A. The 2006 Refunding Revenue Bonds, Series 2006 outstanding balance of $14,140,000 were considered defeased.

Revenue Bonds Series 2018A

On August 23, 2018, the El Monte Water Authority has issued $18,880,000 Revenue Bonds Series 2018A to: (i) refund all of the outstanding El Monte Water Authority Refunding Revenue Bonds, 2006 Series; (ii) finance the cost of certain improvements to the City’s Water Enterprise; (iii) purchase a municipal bond insurance policy from Build America Mutual Assurance Company to guarantee the scheduled payment of principal of and interest on the 2018 Bonds; (iv) purchase a municipal bond debt service reserve insurance policy from Build America Mutual Assurance Company for deposit in the Reserve Fund; and (v) pay costs of issuance of the 2018 Bonds. The General Fund Advance to the Water Fund (Note 7) was repaid from the proceeds as well. The reacquisition price was less than the net carrying amount of the old debt by $63,901, which resulted to the recognition of deferred inflow of resources (Note 15).

Under the terms of the Reserve Surety Policy, the Insurer will unconditionally and irrevocably guarantee to pay that portion of the scheduled payments of principal and interest on the 2018 Bonds that becomes due for payment but shall be unpaid by reason of nonpayment by the Authority. The total debt service payment requirements with respect to above bonds are as follows:

Year Ending

June 30, Principal Interest

2020 $ 495,000 $ 888,175 2021 535,000 867,575 2022 555,000 845,775 2023 570,000 823,275 2024 600,000 796,875

2025-2029 3,475,000 3,492,500 2030-2034 4,440,000 2,506,875 2035-2039 2,650,000 1,588,613 2040-2044 2,440,000 1,096,750 2045-2049 3,120,000 405,000

$ 18,880,000 $ 13,311,413

Revenue Bonds Series 2018A

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

64

NOTE 9 LONG-TERM DEBT (CONTINUED)

Capital lease payable A lease payable is recorded in the City's Water Fund. The lease is the remainder due to the City from the sale of the water rights to the Water Authority. The Water Authority is obligated to pay this lease from surplus revenues over the 50-year life of the lease ending September 1, 2049. Payments vary with the level of surplus revenues. The balance of the lease at June 30, 2019 is $17,977,364.

NOTE 10 NON-COMMITTAL DEBT

Certificates of Participation, Series 1999 On January 15, 1999, the City issued Certificates of Participation, Series 1999 (Department of Public Social Services Facility) in the amount of $38,690,000. Proceeds of the sale of the certificates were used to finance the acquisition of real property and to construct a Department of Public Social Services building to be occupied by the County of Los Angeles. The balance outstanding on these bonds at June 30, 2019, is $20,865,000. The City is not liable for the repayment of this debt. For this reason, neither the debt nor the related debt service payments are recorded in the City’s financial statements.

NOTE 11 DEFINED BENEFIT PENSION PLANS

Public Employees Retirement System (PERS) and Public Agency Retirement System (PARS) General Information about the Pension Plans Plan Description All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police) and Miscellaneous (all other) Plans, an agent multiple- employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Effective July 2000, the City of El Monte entered into a multi-employer agreement with a Public Agency Retirement System (PARS) program, an agent multiple-employer public employee retirement system that acts as a common investment and administrative agent for participating public entities within the State of California. The City participates in CalPERS 2% at 55 retirement plan for miscellaneous employees. PARS provides an addition to CalPERS benefit for a maximum of 3% retirement.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

65

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Benefits Provided CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full- sstime employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. Upon retirement at age 55, PARS plan provides the eligible employees with 1% times their years of service times their highest annual salary. To receive benefits, the miscellaneous employees must be at least 55 years of age, have at least five years full-time employment with the City of El Monte and have terminated his or her employment with the City of El Monte and concurrently retire from PERS. The benefit is equal to a percentage of highest pay multiplied by years of service with the percentage varying by retirement age based on a 3.0% at 55 target offset by CalPERS 2% at 55 formula. The plan does not include a withdrawal benefit, death benefit or disability benefit other than a refund of employee contribution with interest credited at 3% per year. Benefits are increased by 2% annual cost of living adjustments after retirement. The Plans’ provisions and benefits in effect at June 30, 2019, are summarized as follows:

PARS

Prior to On or after Prior to On or after Prior to Hire date January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 July 1, 2008 Benefit formula 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57 1% @ 55 Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life monthly for life Retirement age 50 - 55 52 - 67 50 50-57 55 Monthly benefits, as a %

of eligible compensation 1.4% to 2.4% 1.0% to 2.5% 3% 2.0% to 2.7% 1% Required employee

contribution rates 7% 6.25% 9% 13.75% N/A Required employer

contribution rates 9.175% 9.175% 25.427% 25.427% 34.30%

Safety CalPERs

Miscellaneous

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

66

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Employees Covered At June 30, 2017 (valuation date), the following employees were covered by the benefit terms of the Plan:

Contributions Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Net Pension Liability The City’s net pension liability for the Plans is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the CalPERS Plans is measured as of June 30, 2018, using an annual actuarial valuation as of June 30, 2017 rolled forward to June 30, 2018 using standard update procedures. The net pension liability of PARS Plan is measured as of June 30, 2018 using an actuarial valuation date of June 30, 2017. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

PARS Miscellaneous Safety

Inactive employees or beneficiaries currently receiving benefits 339 271 119 Inactive employees entitled but not yet receiving benefits 195 58 21 Active employees 171 114 89 Total 705 443 229

CalPERS

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

67

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Actuarial Assumptions The total pension liability was determined using the following actuarial assumptions:

The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using the Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website. Discount Rate The discount rate used to measure the total pension liability was 7.15% for each CalPERS Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent is without reduction of pension plan administrative expenses and will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

PARS Miscellaneous Safety

Valuation Date June 30, 2017 June 30, 2017 June 30, 2017 Measurement Date June 30, 2018 June 30, 2018 June 30, 2018 Actuarial Cost Method Entry-Age Normal Cost Method Actuarial Assumptions:

Discount Rate 7.15% 7.15% 6.50% Inflation 2.75% 2.75% 2.75% Payroll Growth 3.00% 3.00% 3.00% Projected Salary Increase (1) (1) 3.5% - 12.2% (1) Investment Rate of Return 7.5% (2) 7.5% (2) 6.5% (2) Mortality (3) (3) (3)

(1) Varies by entry age and service (2) Net of pension plan investment and administrative expenses, including inflation (3) Derived using CalPERS' Membership Data for all funds

Entry-Age Normal Cost Method

CalPERS

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

68

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Discount Rate (Continued) For PARS Plan, the discount rate used to measure total pension liability was 6.5%. The long-term expected rate of return on pension plan investments was determined by adding expected inflation to expected long-term returns and reflecting expected volatility and correlation. The capital market assumptions are per Milliman’s investment consulting practice as of June 30, 2019. The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Assumed Asset Real Return Real Return

Allocation Years 1-10 2 Years 11 + 3

Global equity 50.0% 4.80% 5.98% Fixed income 28 1 2.62 Inflation assets - 0.77 1.81 Private equity 8 6.30 7.23 Real assets 13 3.75 4.93 Liquidity 1 - (0.92)

(1) In the System's CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.

(2) An expected inflation of 2.00% used for this period. (3) An expected inflation of 2.92% used for this period.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

69

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Discount Rate (Continued) PARS

Changes in the Net Pension Liability

The following tables show the changes in net pension liability over the measurement period: CalPERS – Miscellaneous Plan

Long-Term Long-Term Expected Expected Arithmetic Geometric

Target Real Rate Real Rate Asset Class Index Allocation of Return of Return

US Cash BAML 3-Mon Tbill 2.71% 0.71% 0.71% US Core Fixed Income Barclays Aggregate 46.43% 1.83% 1.73% US Equity Market Russell 3000 37.34% 4.71% 3.52% Foreign Developed Equity MSCI EAFE NR 8.56% 6.06% 4.55% Emerging Markets Equity MSCI EM NR 3.55% 8.23% 5.43% US REITs FTSE NAREIT Equity REIT 1.41% 5.05% 3.42%

Assumed Inflation - Mean 2.21% 2.20% Asumed Inflation - Standard Deviation 1.65% 1.65%

Portfolio Real Mean Return 3.51% 3.15%

Portfolio Nominal Mean Return 5.72% 5.42%

Portfolio Standard Deviation 8.09%

Long-term Expected Rate of Return 6.50%

Total Pension Liability (Asset)

Plan Fiduciary Net Position

Net Pension Liability (Asset)

Balance at June 30, 2017 (Measurement date) $ 158,755,437 $ 112,664,338 $ 46,091,099 Changes Recognized for the Service Cost 2,073,719 - 2,073,719 Interest on the total pension liability 10,779,948 - 10,779,948 Differences between expected and actual experiences (644,299) - (644,299) Changes of assumptions (4,260,821) - (4,260,821) Net plan to plan resource movement - (276) 276 Contributions from the employer - 4,360,371 (4,360,371) Contributions from the employee - 880,614 (880,614) Net investment income - 9,577,509 (9,577,509) Benefit payments (8,237,351) (8,237,351) - Administrative expenses - (175,562) 175,562 Other miscellaneous expense - (333,395) 333,395

Net Changes during measurement period 2017-2018 (288,804) 6,071,910 (6,360,714) Balance at June 30, 2018 (Measurement date) $ 158,466,633 $ 118,736,248 $ 39,730,385

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

70

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

CalPERS – Safety Plan

PARS

Total Pension Liability (Asset)

Plan Fiduciary Net Position

Net Pension Liability (Asset)

Balance at June 30, 2017 (Measurement date) $ 313,293,489 $ 222,127,758 $ 91,165,731 Changes Recognized for the Service Cost 4,781,609 - 4,781,609 Interest on the total pension liability 21,373,803 - 21,373,803 Differences between expected and actual experiences 94,618 - 94,618 Changes of assumptions (8,890,355) - (8,890,355) Net plan to plan resource movement - (547) 547 Contributions from the employer - 9,279,382 (9,279,382) Contributions from the employee - 1,341,650 (1,341,650) Net investment income - 18,728,046 (18,728,046) Benefit payments (15,908,506) (15,908,506) - Administrative expenses - (346,136) 346,136 Other miscellaneous expense - (657,319) 657,319

Net Changes during measurement period 2017-2018 1,451,169 12,436,570 (10,985,401) Balance at June 30, 2018 (Measurement date) $ 314,744,658 $ 234,564,328 $ 80,180,330

Total Pension Liability (Asset)

Plan Fiduciary Net Position

Net Pension Liability (Asset)

Balance at June 30, 2017 (Measurement date) $ 41,163,404 $ 21,630,028 $ 19,533,376 Changes Recognized for the Service Cost 434,485 - 434,485 Interest on the total pension liability 2,636,103 - 2,636,103 Contributions from the employer - 3,114,449 (3,114,449) Net investment income - 1,132,316 (1,132,316) Benefit payments (2,118,266) (2,118,266) - Administrative expenses - (7,770) 7,770

Net Changes during measurement period 2017-2018 952,322 2,120,729 (1,168,407) Balance at June 30, 2018 (Measurement date) $ 42,115,726 $ 23,750,757 $ 18,364,969

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

71

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City, calculated using the discount rate as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Pension Plan Fiduciary Net Position Detailed information about the plan’s fiduciary net position is available in the separately issued CalPERS and PARS financial reports. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2019, the City recognized pension expense of $4,732,883 and $10,258,949 for CalPERS Miscellaneous Plan and Safety Plan, respectively. The City recognized pension expense of $2,123,696 for PARS Plan for the year ended June 30, 2019. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

PARS Miscellaneous Safety

1% Decrease 6.15% 6.15% 5.50% Net Pension Liability $ 60,897,666 $ 123,180,821 $ 23,660,479

Current Discount Rate 7.15% 7.15% 6.50% Net Pension Liability $ 39,730,385 $ 80,180,330 $ 18,364,969

1% Increase 8.15% 8.15% 7.50% Net Pension Liability $ 22,291,957 $ 45,013,451 $ 13,954,876

CalPERS

Deferred Deferred Deferred Deferred Deferred Deferred Outflows of Resources

Inflows of Resources

Outflows of Resources

Inflows of Resources

Outflows of Resources

Inflows of Resources

Pension contributions subsequent to measurement date $ 5,427,806 $ - $ 11,903,410 $ - $ 2,481,762 $ -

Differences between actual and expected experience - (880,416) 59,574 (1,419,183) 183,692 -

Changes in assumptions 1,530,656 (2,682,739) 4,186,683 (5,597,631) - - Net differences between projected and actual earnings on plan investments 326,446 - 906,195 - 555,684 -

Total 7,284,908 (3,563,155) 17,055,862 (7,016,814) 3,221,138 - $ $

CalPERS PARS

$ $

Miscellaneous Safety

$ $

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

72

NOTE 11 DEFINED BENEFIT PENSION PLANS (CONTINUED)

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $19,812,978 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense (income) as follows:

Payable to the Pension Plan At June 30, 2019, the City reported a payable of $657,316 for the outstanding amount of contributions to the pension plans required for the year ended June 30, 2019. Allocation to Proprietary Funds The City allocated net pension liability and related costs to the Water Fund and Sewer Fund based upon the enterprise funds’ proportionate share of the total pension contribution during the fiscal year ended June 30, 2019.

NOTE 12 INSURANCE

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. The City is self-insured for the first $250,000 on each general liability claim and the first $400,000 of each worker’s compensation claim against the City. The insurance coverage in excess of the self-insured amount is provided by The Independent Cities Risk Management Authority (ICRMA) up to a limit of $20,000,000 for general liability. For worker’s compensation, the City is self-insured for the first $400,000 on each worker’s compensation claim through the California State Association of Counties Excess Insurance Authority (CSAC-EIA).

Year Ending PARS June 30 Miscellaneous Safety

2020 $ 732,930 $ 2,524,498 $ 482,910 2021 (934,009) (1,530,266) 202,368 2022 (1,172,686) (2,244,170) (6,952) 2023 (332,288) (614,424) 61,050 2024 - - -

Thereafter - - -

CalPERS Amount

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

73

NOTE 12 INSURANCE (CONTINUED)

Effective July 1, 2006, the City became a member of CSAC-EIA, a public entity risk pool currently operating as a common risk management and insurance program for nearly 2,000 public entities which includes California counties, cities, school districts, special districts, housing authorities, fire districts, and joint power authorities. The City pays an annual premium to the pool for its excess worker’s compensation insurance coverage. The agreement for information of the CSAC-EIA provides that the pool will be self-sustaining through member premiums. CSAC-EIA publishes its own financial report for the year ended June 30, 2019, which can be obtained from CSAC-EIA website. In 1986, the City became a member of the ICRMA, a public entity risk pool currently operating as a common risk management and insurance program for 16 California cities. The City pays an annual premium to the pool for its excess general liability insurance coverage. The agreement for formation of the ICRMA provides that the pool will be self-sustaining through member premiums. The ICRMA publishes its own financial report for the year ended June 30, 2019, which can be obtained from ICRMA website. The City continues to carry commercial companies for all other risks of loss, including property insurance, auto physical damage insurance and special events insurance. Settled claims have not exceeded this commercial coverage in any of the past four fiscal years. Claims expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. These losses include an estimate of claims that have been incurred, but not reported. The City has accrued for its anticipated liability with respect to claims filed and claims incurred but not reported to the City as of year-end. The accruals are in the amounts of $11.9 million and $3.6 million for the worker’s compensation claims and general liability claims, respectively, for a total of $15.5 million.

A reconciliation of changes in aggregate liabilities for claims for the current fiscal year and the prior fiscal year is as follows:

Claims Incurred

Fiscal Liability at (Including Claim Liability at Year Beginning IBNRs) Payments End 2015 $ 10,288,000 $ 2,936,829 $ (2,481,829) $ 10,743,000 2016 10,743,000 5,651,047 (3,949,047) 12,445,000 2017 12,445,000 4,782,122 (3,426,122) 13,801,000 2018 13,801,000 4,224,165 (2,509,433) 15,515,732 2019 15,515,732 2,939,331 (2,974,853) 15,480,210

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

74

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB)

Plan Description The City participates in the CalPERS medical program in which the City provides other postemployment benefits (OPEB) through a single-employer defined benefit healthcare plan. The plan provides health care benefits to retired public safety and management employees in accordance with City MOUs. To be eligible, the employee must be at least 50 years of age and have five years of service. The City contributes the CalPERS Minimum Employer Contribution (PEMHCA). Employees who retire from the City, receive a PERS pension and continue their CalPERS medical coverage, are eligible to receive the PEMHCA minimum benefit. This benefit continues throughout the life of the retiree and surviving spouse. Benefits Provided

All retiring employees are eligible to receive the PEMHCA minimum benefit.

Employees who retired prior to July 2, 2000 Retirees receive a benefit which, when added to the PEMHCA minimum, brings the total up to the Los Angeles Area Kaiser Premium rate. When a retiree becomes eligible for Medicare, the benefit will be limited to the Kaiser Medicare Supplement rate. This additional retiree and spousal benefit ceases when the retiree reaches age 70. Employees who retire after July 2, 2000 Employees who receive a service retirement at age 50 or older with at least 10 years of service with the City, or a nonindustrial disability retirement with at least 10 years of service with the City or an industrial disability annuity from PERS receive a lifetime benefit which, when added to the PEMHCA minimum benefit, brings the total up to the Los Angeles Area Kaiser single employee premium rate. Retirees who live outside the Los Angeles Area receive a benefit up to the “Other Southern California” Kaiser single employee rate. When a retiree becomes eligible for Medicare the benefit will be limited to the Kaiser Medicare Supplement rate.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

75

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB)

Spousal and dependent child benefits are provided if the employee receives a service retirement after 25 or more years of continuous service with the City, or a disability pension annuity with at least 10 years of service with the City or an industrial disability annuity from PERS. The City contributes a benefit which, when added to the PEMHCA minimum benefit, brings the total up to the Los Angeles Area Kaiser Premium rate. Spouses and dependent children of retirees who live outside the Los Angeles Area receive a benefit up to the “Other Southern California” Kaiser rates. When a participating spouse becomes eligible for Medicare, the benefit will be limited to the Kaiser Medicare Supplement rate. Retirees between 2000 and December 2015 receive Medicare reimbursement when qualified under their MOU. Current POA MOU no longer provides this benefit. Employees hired after July 2012, upon retirement, will be eligible to purchase medical benefits at City rates and will receive a Retiree Medical Subsidy equal to the CalPERS PEMHCA. This is for a Regular Service Retirement and not an Industrial Disability Retirement. Industrial Disability Retirement benefits will not be altered. Firefighters who retired prior to outsourcing Benefits are provided to a closed group of retired Firefighters. These retirees are eligible to receive the PEMHCA minimum benefit. In addition, they receive City-paid coverage which, when added to the PEMHCA minimum benefit, brings the total up to 100% of the premium rate for the CalPERS medical plan they select. Both the retiree and spouse are covered. This additional benefit ends when the retiree reaches age 70. Since all retired Firefighters have reached the age of 70, no one is receiving this additional coverage. Mid Management Employees All retiring employees are eligible to receive the PEMHCA minimum benefit. In addition, employees who retire at age 55 or older with at least 15 years of service with the City are eligible to receive a benefit which, when added to the PEMHCA minimum benefit, brings the total up to the CalPERS Los Angeles Area single party Kaiser premium rate. Retirees who live outside the Los Angeles Area receive a benefit up to the “Other Southern California” single-party Kaiser rate. When a retiree becomes eligible for Medicare the benefit will be limited to the single party Kaiser Medicare Supplement rate. SEIU, General Unit Employees All retiring employees are eligible to receive the PEMHCA minimum benefit. In addition, employees who retire from the City and receive a PERS pension are eligible to receive a benefit which, when added to the PEMHCA minimum benefit, brings the total up to the CalPERS single party Kaiser premium rate. This is paid out of the SEIU Retiree Medical Insurance Fund, to which the City currently contributes $235,000. Separately, retirees must contribute $40 per month to the SEIU Retiree Medical Insurance Fund (actives also contribute $40 per month).

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

76

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)

Top Management and City Council All retiring employees are eligible to receive the PEMHCA minimum benefit. Up to 2014, retirees, their spouses and surviving spouses receive full CalPERS medical benefit coverage (including, not in addition to, the PEMHCA minimum benefit.) Medicare Part B premiums, CalPERS long-term care coverage, full dental and vision benefits are provided for retirees and their spouses. 100% of the above benefits are paid by the City. In addition, the City will pay retirees $50 per month toward a life insurance plan until age 70. Funding Policy and Contributions The contribution requirements of plan members and the City are established and may be amended by the City, City Council, and/or employee associations. The Plan is not funded. The required contribution is based on projected pay-as-you-go financing requirements with additional amounts to prefund benefits as determined annually by the City pursuant to actuarial valuations. The City intends to pay benefit costs as they occur. Net OPEB Liability The City’s net OPEB liability was measured as of June 30, 2018, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2018. Employees Covered by Benefit Terms

At June 30, 2018 (the valuation date), the following employees were covered by the benefit terms:

Actuarial Assumptions Projection of benefits are based on the substantive plan (the plan as understood by the employer and the plan members) based on written plan documents and historical information regarding practices with respect to employer and employee contributions and other factors. In the June 30, 2018 actuarial valuation, the Entry Age Normal method was used. This is an actuarial cost method under which the Actuarial Present Value of the projected benefits of each individual included in the valuation is allocated on a level basis over the earnings or service of the individual between entry age and assumed exit age(s). The portion of this Actuarial Present Value allocated to a valuation year is called the Normal Cost.

Category Count Active employees 299 Inactive employees or beneficiaries currently receiving benefit payments 258 Inactive employees entitled to but not yet receiving benefit payment -

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

77

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)

The total OPEB liability for the June 30, 2018 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Discount Rate The Plan is not funded. The discount rate used to measure the total OPEB liability was 3.87%. The discount rate is based on a yield or index for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or better for benefits not covered by plan assets. The Bond Buyer 20-Bond General Obligation Index was used in determining the discount rate used to measure the Total OPEB Liability as of valuation date of June 30, 2018.

Change in the Net OPEB Liability

Inflation 2.26% Salary increases 3.25% annual increases Discount Rate 3.87% Healthcare cost trend rates actual in 2019, trending down to 5%

over 10 years Mortality rates were based on the most CalPERS valuations.

Plan Total OPEB Fiduciary Net OPEB

Liability Net Position Liability Balance at June 30, 2017 (measurement date) $ 110,968,969 $ - $ 110,968,969 Changes for the year: Service cost 2,752,460 - 2,752,460 Interest on the total OPEB liability 4,034,369 - 4,034,369 Difference between actual and expected experience (610,626) - (610,626) Changes in assumptions (14,046,049) - (14,046,049) Contribution - employer - 2,077,384 (2,077,384) Benefit payments (2,077,384) (2,077,384) - Net Changes (9,947,230) - (9,947,230) Balance at June 30, 2018 (measurement date) $ 101,021,739 $ - $ 101,021,739

Increases (Decreases)

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

78

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)

Sensitivity of the net OPEB liability to changes in the discount rate The following presents the City’s Net OPEB Liability if it were calculated using a discount rate that is 1% point lower (2.58%) or 1% point higher (4.58%) than the current rate:

Sensitivity of the net OPEB liability to changes in the healthcare cost trend rates The following presents the City’s Net OPEB Liability if it were calculated using a healthcare cost trend rates that is 1% point lower or 1% point higher than the current rate:

OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB For the year ended June 30, 2019, the City recognized OPEB expense of $789,912. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

$2,976,959 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ending June 30, 2020.

1% Decrease Discount Rate 1% Increase 2.87% 3.87% 4.87%

Net OPEB liability $ 119,723,523 $ 101,021,739 $ 86,293,728

1% Decrease Healthcare Cost

Trend Rate 1% Increase

Net OPEB liability $ 85,348,529 $ 101,021,739 $ 121,297,850

Deferred Deferred Outflows of Inflows of Resources Resources

Contributions subsequent to measurement date $ 2,976,959 $ - Differences between actual and expected experience - 1,069,434 Change of assumptions - 19,146,776

$ 2,976,959 $ 20,216,210

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

79

NOTE 13 OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

NOTE 14 COMMITMENTS AND CONTINGENCIES

The City of El Monte has been named as defendant in numerous lawsuits and claims arising in the course of operations. In the aggregate, these claims seek monetary damages in significant amounts. To the extent the outcome of such litigation has been determined to result in probable financial loss to the City; such loss has been accrued in the accompanying government-wide financial statements. For other pending or threatened litigation, it is the opinion of outside counsel and the City Attorney that potential liability of the City for such claims will not have a material effect on the City’s financial statements. Due to other governments On October 23, 2014, the City received the final audit report from the State Controller’s Office (SCO) pertaining to its audit of the Special Gas Tax Street Improvement Fund, Traffic Congestions Relief Fund Allocations and Proposition 1B allocations. The report reflected a determination by the SCO that the City did not meet the maintenance-of- effort required by Streets and Highways Code section 2182.1(b) for two fiscal years. As a result, the City was required to return $2,051,605 to the SCO. As of December 23, 2015, the City has not received any instructions from the SCO regarding the return of the funds. Hence, the City accrued the $2,051,605 in the June 30, 2015 financial statements. On September 23, 2016, the City received a legislative extension to utilize these funds by June 30, 2021. The City will recognize revenue and a reduction in this liability in future years as expenditures occur. During FY18-19 the City spent $46,672 of the $2,051,605 and still needs to spend the additional $1,155,610 as of June 30, 2019.

Fiscal Year Deferred Outflows/ Ending June 30 Inflows of Resources

2020 $ (5,996,917) 2021 (5,985,351) 2022 (2,140,911) 2023 (2,140,911) 2024 (2,140,911)

Thereafter (1,811,209) $ (20,216,210)

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

80

NOTE 15 DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES

Pursuant to GASB Statement No. 63, “Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position” and GASB Statement No. 65, “Items Previously Reported as Assets and Liabilities,” the City recognized deferred outflows and inflows of resources in the City’s financial statements. The deferred outflow and inflow of resources pertain to the unamortized difference between the reacquisition price and the net carrying amount of the refunded debt. Previous financial reporting standards require this amount to be presented as part of the City’s long-term debt. This deferred outflow of resources is recognized as a component of interest expense in a systematic and rational manner over the remaining life of the old debt or the life of the new debt, whichever is shorter.

The deferred inflow of resources in the governmental funds balance sheet pertains to unavailable revenues which represent receivables that were not received within the availability period.

Refer to Note 11 for deferred outflows and inflows of resources related to pensions. Refer to Note 13 for deferred outflows and inflows of resources related to OPEB.

Business-type activities:

Deferred Outflow of Resources

Deferred Inflow of

Resources Unamortized difference between the reacquisition

amount and the net carrying amount of the $ 523,119 $ (61,238) refunded debt

Deferred Inflow of

Resources Governmental Activities: Unavailable revenue - receivables that were not

not recognized as revenues $ 1,679,549 collected within the availability period and were

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

81

NOTE 16 SUBSEQUENT EVENTS

The City has evaluated events subsequent to June 30, 2019 to assess the need for potential recognition or disclosure in the financial statements. Such events were evaluated through December 23, 2019, 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 17 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.

Disclosures related to the certain assets and long-term liabilities of the Successor Agency are as follows: Notes and Loans Receivable Details of loans receivable as of June 30, 2019 were as follows:

Rio Hondo Community Development Corporation (RHCDC) Working Capital On January 12, 2004, the former El Monte Community Redevelopment Agency provided a loan to RHCDC for the purchase of rental properties. The loan amount was $820,350 at an interest rate of 5.65% per annum. The outstanding balance as of June 30, 2019 was $277,406. The promissory note expires on January 12, 2024. Land Held for Resale The former Redevelopment 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 The long-term liabilities of the Successor Agency at June 30, 2019 were as follows:

RHCDC Working Capital $ 277,406

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

82

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Taxable Tax Allocation Refunding Bonds Payable, Series of 2017 The Bonds are dated May 1, 2017, and were issued to provide funds to the Agency (i) to refund certain obligations of the El Monte Community Redevelopment Agency currently outstanding in the aggregate principal of $33,190,000 as follows: (1) the $20,680,000 Senior Tax Allocation Revenue Bonds, Series 2007 (Multiple Redevelopment Project Area Loans), $2,510,000 Subordinate Tax Allocation Revenue Bonds, Series 2007 (Multiple Redevelopment Project Area Subordinate Loans), and $10,000,000 Revenue Bond, Series 2011 (CMB Infrastructure Investment Group V, LP, City Projects) (collectively the “Refunded Bonds”), (ii) to purchase a debt service reserve insurance policy to be credited to a debt service reserve account for the 2017 Bonds and (iii) to pay costs of issuance of the 2017 Bonds. The 2017 Bonds are secured by the pledged of tax revenues. The following schedule illustrates the debt service requirements to maturity for the bonds as of June 30, 2019:

Amount due Balance at Balance at within one

July 1, 2018 Additions Retirements June 30, 2019 Year

2017 Tax allocation refunding bonds $ 31,935,000 $ - $ 1,090,000 $ 30,845,000 $ 1,105,000 Loans from other governments County of Los Angeles 854,567 41,833 46,114 850,286 - Advances from City of El Monte 42,582,571 699,546 449,397 42,832,720 -

$ 75,372,138 $ 741,379 $ 1,585,511 $ 74,528,006 $ 1,105,000

Unamortized bond discount (847,895) (818,955) $ 74,524,243 $ 73,709,051

Year Ending

June 30, Principal Interest

2020 $ 1,105,000 $ 1,150,056 2021 1,135,000 1,126,238 2022 1,155,000 1,099,031 2023 1,180,000 1,068,369 2024 1,220,000 1,033,844

2025-2029 6,715,000 4,538,281 2030-2034 4,215,000 3,434,288 2035-2039 4,115,000 2,640,475 2040-2044 5,080,000 1,652,219 2045-2049 4,925,000 442,203

Total $ 30,845,000 $ 18,185,004

Taxable Tax Allocation Refunding Bond, Series 2017

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

83

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

County of Los Angeles Reimbursement Agreement El Monte Center During 2003-04, the County of Los Angeles implemented the repayment provisions of Agreement 45043 between the County and the Agency - El Monte Center Redevelopment Project. This Agreement related to tax increment adjustments and overpayments between 1988 and 1995 in the amount of $324,818. This obligation to the County, together with accrued interest thereon, is to be paid in full from tax increment revenues by a date no later than July 1, 2027. The principal balance was fully paid during 2019. Northwest El Monte Project Area During 2007-08, the County of Los Angeles entered into an agreement with the Agency - Northwest El Monte Project Area. The agreement related to tax increment adjustments and overpayments during 2007-08 to assist in funding the Gibson Park improvements in the amount of $254,530. The terms of this repayment are presently being negotiated between the Agency and the County. At June 30, 2019, the principal balance outstanding was $850,286. The schedules of debt service requirements for the County of Los Angeles Reimbursement Agreements were not included because the debt service payments are not on a fixed schedule.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

84

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Advances from the City of El Monte During the previous fiscal years, the City of El Monte made loans to the former Redevelopment Agency. With the dissolution of all redevelopment agencies in California effective February 1, 2012, the existing loan from the City to the Agency was considered by the Department of Finance to be unenforceable. 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 and issuance of Finding of Completion by the Department of Finance. During fiscal year 2019, the Successor Agency recorded interest on the loans amounting to $765,661. Details of the balance of the loan of $42.8 million at June 30, 2019 (including $14.8 million of adjusted accrued interest) are as follows:

Loan No.

SOI Loan Letter

Date Description Principal Amount* Coupon Unpaid Interest as

of 12/31/18 at statutory 3%

Outstanding Balance as of

6/30/19

El Monte Center

3 1-C 9/1/1988 Loans From the City of El Monte (R-383, 222) 1,313,497$ 10% 1,151,529$ 2,465,026$

4 1-D 4/1/1998 Loan from City to K-mart Deferred Fees 133,560 LAIF + 2.00% 82,841 216,401

5 1-E 1/6/2000 Loan from the City of El Monte Longo Expansion 2,800,000 6.5% 1,593,200 4,393,200

6 1-H 1/6/2000 Loan from City (CDBG) - Longo Expansion 1,200,000 6.5% 682,800 1,882,800

7 1-I 5/10/1993 Loan from the City of El Monte - ERAF 50,561 6%, 7.5% 38,386 88,947

8 2-A 2003/2004 Loan from the City of El Monte - Nelson Honda Jobs Grant 1,444,234 4% 680,596 2,124,830

9 2-C Feb. 4, 2004

City Cooperation Agreement Longo New Jobs Grant Agreement 2,500,000 5% 1,051,875 3,551,875

10 2-E Feb. 3, 2004 Longo Construction Loan 3,000,000 LAIF + 2.00% 1,342,000 4,342,000 Loan Totals 12,441,852 6,623,227$ 19,065,079$

Center Amended

3 1-C 1998/1989 Loans From the City of El Monte (R-356, 385) 702,000 10% 618,768 1,320,768

4 1-I 3/25/1997 CDBG Loan From Bank 694,602 LAIF + 2.00% 453,575 1,148,177 Loan Totals 1,396,602 1,072,343$ 2,468,945$

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

85

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Advances from the City of El Monte (Continued) Details of Outstanding Loans (Continued)

Loan No.

SOI Loan Letter

Date Description Principal Amount* Coupon Unpaid Interest as

of 12/31/18 at statutory 3%

Outstanding Balance as of

6/30/19

Downtown El Monte

3 1-A 4/6/2005 Loans from the City of El Monte - King Court (Home Fund) 513,000$ 10% 211,442$ 724,442$

4 1-D 1986-1990 Loans From the City of El Monte (R-360, 364) 1,350,590 10% 1,238,296 2,588,886

5 1-E 11/12/1991 Loan from the City of El Monte (R-428) Nelson Honda 222,950 LAIF + 2.00% 181,500 404,450

6 1-F 12/1/1991 Loan from the City of El Monte (R-436) Orchard 15,000 8% 12,188 27,188

7 1-G 6/1/1995 Loan from the City of El Monte (R-598) Food Barn 75,000 7.5% 53,156 128,156

11 2-F 1991-1992 Loan from the City of El Monte R- 432 - Edwards Theater 725,000 9% 589,365 1,314,365

12 2-F 1991-1992 Loans from the City of El Monte UDAG (R417) 20,000 9% 16,533 36,533

13 2-G 5/3/1993 Loan from the City of El Monte - ERAF 59,549 6%, 7.5% 44,852 104,401

14 2-K 2003/2004 Gabaee Loan and Section 108 Loan - Peck/Ramona Triangle 2,400,000 5% 148,893 2,548,893

15 3-A 6/1/07 DDA- Agreement- Festial -Capri Santa Fe Trail Associates 5,390,000

4.5% & LAIF + 2.00% 1,873,025 7,263,025

Loan Totals 10,771,089 4,369,250$ 15,140,339$ Northwest el Monte

1 1-A 1986-1990 Loans From the City of El Monte (R-221, 296, 323, 337, 391) 1,723,954 12% 1,610,935 3,334,889

2 1-B 1991/1992 Loans From the City of El Monte (R-411, 465) 500,000 12% & 7% 399,017 899,017

3 1-C 1992/1993 Loan From the City of El Monte (R-484) 350,000 7% 268,800 618,800

4 1-D 1994/1995 Loan From the City of El Monte (R-463) 90,000 8% 70,785 160,785

5 1-F 1994-1995 Loan from the City of El Monte - Water Fund (R-570) 150,000 7% 108,375 258,375

6 1-I 2005-2006 Loan from the City of El Monte - ERAF 213,231 LAIF + 2.00% 86,359 299,590 Loan Totals 3,027,185 2,544,271$ 5,571,456$

Valley Durfee

1 1-C 4/16/2006 Loan from the City of El Monte - ERAF 213,231 LAIF + 2.00% 81,259 294,490

2 1-D 9/19/2006 Loan from the City of El Monte For Improvement Costs 217,406 LAIF + 2.00% 75,005 292,411 Loan Totals 430,637 156,264$ 586,901$

Grand total 28,067,365$ 14,765,355$ 42,832,720$

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

86

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Advances from the City of El Monte Details of Outstanding Loans (Continued)

El Monte Center

Loan (1-C) This loan is composed of three loans to Star Cash Wash. The first two loans were issued on October 2, 1990, with an original principal value of $670,061 and $343,436. The third loan was issued in 1986 with a principal value of $300,000. The loans carry an interest rate of 10%, with a final maturity on June 30, 2029. Loan (1-D) This loan was issued in 1998 to finance development fees for K-Mart. The original principal value of loan was $133,560 with a variable rate of interest equal to LAIF plus 200 bps, to be repaid by 2029. Loan (1-E & 1-H) The two loans were issued on January 6, 2000 to fund the Longo Expansion totaling $4.0 million: City/Agency loan for $2.8 million and $1.2 million loan financed by CDBG. Both loans carry an interest rate of 6.5%, with a final maturity in 2029.

Loan (1-I) The City has combined two loans to finance past SERAF payments to the State of California for fiscal years 1992-93 and 1994-95 for the Center Project Area. The original principal value on the loans was $42,207 and $8,354, respectively. The loans carry an interest rate of 6.0% and 7.5%, due in 2029.

Loan (2-A/D/G) The three loans (2-A / 2-D / 2-G) were issued over a 10-year period to facilitate the Nelson Honda Jobs Grant program. The loans had seven installment payments made totaling $1,444,234 in principal value. The loans carry an interest rate of 4% with a final maturity in 2029.

Loan (2-C) The City loaned the Agency an aggregate of $2.5 million in order to provide a New Jobs Grant Loan to Longo, commencing in 2004. The Agency made three (3) installment payments to Longo totaling $2.5 million over 3 years. The loans are to be repaid over a 20 year period (2024), with a 5% interest rate.

Loan (2-E) An additional construction loan was issued to Longo. The original principal value of the loan was $3,000,000, with adjustable interest rate equal to LAIF plus 200 bps, to be repaid by 2024.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

87

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Details of Outstanding Loans (Continued) Center Amended Loan (1-C) The City provided two loans in order to purchase two properties (11923 Landsdale and Djanogly Property) needed to expand and improve Fire Station No. 3. The loans were issued in 1988 with an original principal value of $102,000 and in 1989 for $600,000. Both loans carry an interest rate of 10% to be repaid by 2029. Loan (1-I) The loan to the Community Reinvestment Fund (CRF) was issued on March 25, 1997 which replaced the original loan (1-F) made to Gunderson Nissan totaling $694,602. The loan will be repaid by 2029 at an interest rate equal to LAIF plus 200 bps. Downtown El Monte Loan (1-A) In 2005, the City provided a loan to the Agency in the amount of $513,000 for the purchase of a real property at King Court. The loan carries an interest rate of 10%, to be repaid by 2042. Loan (1-D) The loan is composed of two loans for the purchase of real property in the Downtown Project Area in 1988. The first loan original principal value was $100,000 and the second loan was $1,250,590. Both loans carry an interest rate of 10% and are due in 2042. Loan (1-E) In 1991, the City issued a Loan to the Agency to purchase land for Nelson Honda in the amount of $222,950. The outstanding loan balance is to be repaid by 2042 and carry an interest rate of LAIF plus 200 bps. Loan (1-F) In 1991, the City issued a loan to the Agency to purchase land for additional Orchard street extension in the amount of $15,000. The loan has a maturity date of 2042 with an interest rate of 8%. Loan (1-G) The City issued a Loan to the Agency in 1995, in the Downtown Project area for Food Barn. The loan amount of $75,000 carry an interest rate of 7.5% to be repaid by 2042.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

88

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Details of Outstanding Loans (Continued) Loan (2-F) The loan is composed of two loans. The first loan was issued in 1991 for Peck/Triangle enhancement in the Downtown Project area. The loan original principal value was $20,000 and carries an interest rate of 9% to be repaid by 2011. The second loan was issued in 1991 for the Edwards Theater project. The loan original principal value was $725,000 with an interest rate of 9% to be repaid by 2011. Loan (2-G) The City combined two loans used to finance past SERAF payments to the State of California for fiscal years 1992-93 and 1994-95 for the Downtown Project Area. The original principal values on the loans were $43,823 and $15,726, respectively. The loans carry an interest rate of 6% and 7.5%, due in 2042. Loan (2-K) The loan is composed of HUD Section 108 (Peck/Ramona) which have two components: (1) Cash grant, (2) Land assembly, issued in 2004.The first loan has an original principal value of $2,200,000 with an adjustable interest rate to be repaid by 2024. The second loan was $200,000 and carries an interest rate of 5% to be repaid by 2024. During fiscal year 2018-2019, the Successor Agency paid the City $449,397. Loan (3-A) The loan is composed of two loans issued in 2007. The first loan original principal value was $4,400,000 and carries an interest rate of 4.5% with a maturity date of 2032. The second loan amount was $990,000 has a variable interest rate equal to LAIF plus 200 bps to be repaid by 2032. Northwest El Monte Loan (1-A) The loan is composed of five loans to purchase real property on West Valley Boulevard for Longo Toyota totaling $1,723,954. The loans were issued between 1986 and 1990 and mature in 2044, with a stated interest rate of 12%. Loan (1-B) The loan is composed of several amendments to 1-A loans, for the Longo Toyota Project. The first loan was issued in 1991. The original principal value of loan was $150,000 with an interest rate of 12% to be repaid by 2044. The second loan was issued in 1992. The original principal value of the loan was $350,000 with an interest rate of 7% to be repaid by 2044. Loan (1-C) In 1993, the City issued a Loan to the Agency to purchase property of the former site of Longo Toyota for the Titan Unlimited partnership. The original principal value of loan was $350,000 with an interest rate of 7% to be repaid by 2044.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

89

NOTE 17 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)

Details of Outstanding Loans (Continued)

Loan (1-D) In 1992, the City issued a Loan to the Agency for third party environmental consultant fees in the Northwest Project area. The original principal value of loan was $90,000 with an interest rate of 8% to be repaid by 2044.

Loan (1-F) In 1994, the City issued a Loan to the Agency for costs associated with groundwater investigation. The original principal value of loan was $150,000 with an interest rate of 7% to be repaid by 2044.

Loan (1-I) The City has SERAF payment to the State of California for fiscal year 2005-06 for the Northwest Project Area. The original principal value on the loan was $213,321. The loan has a final maturity date of 2044 and carries an interest rate of LAIF plus 200 bps. Valley / Durfee Loan (1-C) The City has SERAF payment to the State of California for fiscal year 2004-05 for the Valley/Durfee Project Area. The original principal value on the loan was $213,231. The loan has a final maturity date of 2048 and carries an interest rate of LAIF plus 200 bps. Loan (1-D) In 2006 the City issued a loan to the Agency for sewer improvements. The original principal value was $217,406 with an interest rate of LAIF plus 200 bps to be repaid by 2048. Management’s Evaluation of Outstanding Loans Management believes, in consultation with legal counsel, that the above obligations of the Dissolved RDA to the City are valid enforceable obligations payable by the Successor Agency under the requirements of the Dissolution Act and AB 1484. With the issuance of Findings of Completion to the Successor Agency in April 2013, the Department of Finance allowed the inclusion of the loan agreements between the former Redevelopment Agency and the City on the Recognized Obligation Payment Schedule (ROPS), as an enforceable obligation, provided the Oversight Board makes a finding that the loan was for legitimate redevelopment purposes per HSC Section 34191.4(b)(1). As of December 23, 2019, the Oversight Board has not yet made findings that all the loans were for legitimate redevelopment purposes.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

90

NOTE 18 GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENTS

ISSUED, NOT YET EFFECTIVE

The Governmental Accounting Standards Board (GASB) has issued several pronouncements, that have effective dates that may impact future financial presentations. Management has not yet determined any impact the implementation of the following statements may have on the financial statements of the City. GASB No. 84 In January 2017, the Governmental Accounting Standards Board issued Statement No. 84 “Fiduciary Activities”. The requirements of this Statement are effective for reporting periods beginning after December 15, 2018. Earlier application is encouraged. GASB No. 87 In June 2017, the Governmental Accounting Standards Board issued Statement No. 87 “Leases”. The requirements of this Statement are effective for reporting periods beginning after December 15, 2019.

GASB No. 89 In June 2018, the Governmental Accounting Standards Board issued Statement No. 89 “Accounting for Interest Cost Incurred before the End of a Construction Period”. The requirements of this Statement are effective for reporting periods beginning after December 15, 2019. GASB No. 90 In August 2018, the Governmental Accounting Standards Board issued Statement No. 90 “Majority Equity Interests-an amendment of GASB Statements No. 14 and No. 61”. The requirements of this Statement are effective for reporting periods beginning after December 15, 2018. GASB No. 91 In May 2019, the Governmental Accounting Standards Board issued Statement No. 91, “Conduit Debt Obligations.” The requirements of this Statement are effective for reporting periods beginning after December 15, 2020.

NOTE 19 SALE OF PROPERTY

In January 2018, the City entered into a Ground Lease and Option to Purchase Agreement (the Agreement) whereby the lessor will have the option to purchase the property for the fair market value of $1,980,000. The City recorded the transaction in the fiscal year 2017-18 as a capital lease and reported the sale of the property with a gain of $1.2 million. In October 2018, the lessor exercised the purchase option in the Agreement and paid the City the full purchase amount including all unpaid lease payments for a total of $2.1 million.

City of El Monte Notes to Financial Statements

Year ended June 30, 2019

91

NOTE 20 RESTATEMENT OF BEGINNING NET POSITION AND FUND BALANCES

The accompanying financial statements reflect adjustments that resulted in the restatement of beginning fund balances in the governmental and proprietary funds financial statements and net position of Governmental and Business-type Activities in the government-wide financial statements. The following schedule summarizes the effect of the restatement of the fund balances and net position as of July 1, 2018: Proprietary Funds

Government-wide Financial Statements

1) This adjustment is to recognize the depreciation expense related to

construction-in-progress that was completed in prior years and to write-off certain construction-in-progress.

2) This adjustment is to recognize the deferred outflows of resources related to

OPEB for the contributions subsequent to measurement date that was not recognized in fiscal year 2017/2018.

3) This adjustment is to reallocate the net pension liability, deferred inflows and

outflows of resources previously recognized in the Business-type Activities and the Governmental Activities due to a change in the percentage of allocation.

Water Fund Sewer Fund

Fund balance at July 1, 2018, as previously reported $ (11,012,788) $ 16,505,579 Prior Period Adjustments:

Transfer of capital assets (1) (411,921) (95,378) Recognition of deferred outflows related to OPEB (2) 51,935 51,935 Reallocation of net pension liability, and related deferred inflows and outlows of resources (3) 1,473,196 1,595,364

Fund balance at July 1, 2018, as restated $ (9,899,578) $ 18,057,500

Net Position at July 1, 2018, as previously reported $ 275,388,038 $ 4,831,390 Prior Period Adjustments:

Transfer of capital assets (1) (858,587) (507,299) Recognition of deferred outflows related to OPEB (2) 1,973,515 103,870 Reallocation of net pension liability, and related deferred inflows and outlows of resources (3) (3,068,560) 3,068,560

Net Position at July 1, 2018, as restated $ 273,434,406 $ 7,496,521

Governmental Activities

Business-type Activities

(This page intentionally left blank.)

REQUIRED SUPPLEMENTARY INFORMATION

City of El Monte Budgetary Comparison by Department

General Fund Year ended June 30, 2019

92

Variance with Final Budget

Positive Original Final Actual (Negative)

Revenues Taxes $ 55,919,000 $ 56,069,000 $ 57,039,145 $ 970,145 Licenses and permits 3,325,500 4,633,160 2,242,591 (2,390,569) Intergovernmental 190,000 190,000 370,807 180,807 Charges for services 3,524,600 5,070,600 4,573,487 (497,113) Fines and forfeitures 992,000 992,000 1,015,631 23,631 Use of money and property 312,000 312,000 1,287,168 975,168 Miscellaneous 2,078,400 2,078,400 1,692,991 (385,409)

Total revenues 66,341,500 69,345,160 68,221,820 (1,123,340)

Expenditures Current:

General government 12,535,500 13,619,626 11,646,315 1,973,311 Parks, recreation and cultural 4,136,700 3,978,993 3,224,695 754,298 Economic development 5,728,000 7,304,668 5,420,169 1,884,499 Public works 11,712,286 12,233,366 8,033,576 4,199,790 Public safety 37,986,300 41,934,889 41,144,760 790,129

792,314 792,314 792,314 -

Principal retirement 470,000 470,000 470,000 - Interest and fiscal charges 57,200 57,200 37,575 19,625

Total expenditures 73,418,300 80,391,056 70,769,404 9,621,652

Excess(deficiency) of revenues over expenditures (7,076,800) (11,045,896) (2,547,584) 8,498,312

Other financing sources (uses) Transfers in 3,300,000 3,300,000 3,218,777 (81,223) Transfers out (1,034,700) (1,034,700) (1,054,719) (20,019)

Net other financing sources (uses) 2,265,300 2,265,300 2,164,058 (101,242)

Change in fund balance (4,811,500) (8,780,596) (383,526) 8,397,070

Fund balances, beginning of year 40,355,143 40,355,143 40,355,143 - Fund balances, end of year $ 35,543,643 $ 31,574,547 $ 39,971,617 $ 8,397,070

Capital outlay Debt service:

Budgeted Amounts

City of El Monte Budgetary Comparison by Department

Retirement Fund Year ended June 30, 2019

93

Variance with Final Budget

Positive Original Final Actual (Negative)

Revenues Taxes $ 11,996,000 $ 11,996,000 $ 12,528,976 $ 532,976 Intergovernmental 85,000 85,000 85,220 220 Use of money and property - - 29,121 29,121 Miscellaneous - - 41,797 41,797

Total revenues 12,081,000 12,081,000 12,685,114 604,114

Expenditures General government 17,668,000 17,668,000 17,418,029 249,971

Total expenditures 17,668,000 17,668,000 17,418,029 249,971

Change in fund balance (5,587,000) (5,587,000) (4,732,915) 854,085

Fund balances, beginning of year 9,067,838 9,067,838 9,067,838 - Fund balances, end of year $ 3,480,838 $ 3,480,838 $ 4,334,923 $ 854,085

Budgeted Amounts

City of El Monte Budgetary Comparison

Housing and Community Development Fund Year ended June 30, 2019

94

Variance with Final Budget

Positive Original Final Actual (Negative)

Revenues Intergovernmental $ 4,470,600 $ 4,544,940 $ 1,166,995 $ (3,377,945) Use of money and property 449,400 792,655 482,099 (310,556) Miscellaneous 1,104,900 1,104,900 251,784 (853,116)

Total revenues 6,024,900 6,442,495 1,900,878 (4,541,617)

Expenditures Current: Parks, recreation and cultural 40,000 40,000 - 40,000 Economic development 4,995,300 5,946,478 1,615,112 4,331,366 Public works 545,800 918,389 3,470 914,919 Debt service:

Principal retirement 120,000 406,000 406,000 - Interest and fiscal charges 323,800 45,310 37,782 7,528

Total expenditures 6,024,900 7,356,177 2,062,364 5,293,813

Change in fund balance - (913,682) (161,486) 752,196

Fund balances, beginning of year 2,723,599 2,723,599 2,723,599 - Fund balances, end of year $ 2,723,599 $ 1,809,917 $ 2,562,113 $ 752,196

Budgeted Amounts

City of El Monte Budgetary Comparison

Housing Assets Fund Year ended June 30, 2019

95

Variance with Final Budget

Positive Original Final Actual (Negative)

Revenues Use of money and property $ 25,000 $ 25,000 $ 61,769 $ 36,769 Miscellaneous - - 250,000 250,000

Total revenues 25,000 25,000 311,769 286,769

Expenditures Current: General government 85,000 85,000 13,273 71,727 Economic development - 94,500 - 94,500

Total expenditures 85,000 179,500 13,273 166,227

Change in fund balance (60,000) (154,500) 298,496 452,996

Fund balances, beginning of year 3,150,964 3,150,964 3,150,964 - Fund balances, end of year $ 3,090,964 $ 2,996,464 $ 3,449,460 $ 452,996

Budgeted Amounts

City of El Monte California Public Retirement System

Schedule of Changes in the Net Pension Liability and Related Ratios Miscellaneous Plan

Last Ten Years*

96

2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Total Pension Liability Service Cost $ 1,413,675 $ 1,398,531 $ 1,649,003 $ 1,808,688 $ 2,073,719 Interest on total pension liability 10,356,614 10,529,069 10,734,759 10,805,162 10,779,948 Differences between expected and actual experience - (1,904,480) (1,557,996) (2,848,478) (644,299) Changes in assumptions - (2,620,669) - 9,183,934 (4,260,821) Benefit payments, including refunds of employee contributions (7,622,269) (7,759,491) (7,852,687) (8,150,427) (8,237,351) Net change in total pension liability 4,148,020 (357,040) 2,973,079 10,798,879 (288,804) Total pension liability - beginning 141,192,499 145,340,519 144,983,479 147,956,558 158,755,437 Total pension liability - ending (a) $ 145,340,519 $ 144,983,479 $ 147,956,558 $ 158,755,437 $ 158,466,633

Plan Fiduciary Net Position Contributions - employer $ 2,469,291 $ 2,877,899 $ 3,606,881 $ 4,322,644 $ 4,360,371 Contributions - employee 849,234 726,230 753,952 806,051 880,614 Net investment income 16,546,367 2,394,089 507,287 11,531,597 9,577,509 Benefit payments (7,622,269) (7,759,491) (7,852,687) (8,150,427) (8,237,351) Administrative expenses - (120,827) (65,429) (154,004) (175,562) Net plan to plan resource movement - - - - (276) Other miscellaneous expense - - - - (333,395) Net change in plan fiduciary net position 12,242,623 (1,882,100) (3,049,996) 8,355,861 6,071,910 Plan fiduciary net position - beginning 96,997,950 109,240,573 107,358,473 104,308,477 112,664,338 Plan fiduciary net position - ending (b) $ 109,240,573 $ 107,358,473 $ 104,308,477 $ 112,664,338 $ 118,736,248

Net pension liability - ending (a)-(b) $ 36,099,946 $ 37,625,006 $ 43,648,081 $ 46,091,099 $ 39,730,385

Plan fiduciary net position as a percentage of the total pension liability 75.16% 74.05% 70.50% 70.97% 74.93%

Covered payroll $ 9,288,883 $ 9,287,631 $ 10,689,767 $ 10,659,405 $ 12,164,717

Net pension liability as percentage of covered payroll 388.64% 405.11% 408.32% 432.40% 326.60%

Notes to Schedule:

* Fiscal year 2015 was the first year of implementation, therefore only five years are shown.

Changes in assumption - In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.

Benefit changes - The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Measurement Period

City of El Monte California Public Retirement System

Schedule of Plan Contributions Miscellaneous Plan

Last Ten Years*

97

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Actuarially determined contributions $ 2,877,899 $ 3,606,881 $ 5,032,657 $ 5,132,314 $ 5,427,806 Contributions in relation to the actuarially determined contributions (2,877,899) (3,606,881) (5,032,657) (5,132,314) (5,427,806) Contribution deficiency / (excess) $ - $ - $ - $ - $ -

Covered Payroll $ 9,286,371 $ 9,853,856 $ 10,684,485 $ 11,970,320 $ 12,098,906

Contributions as a percentage of Covered Payroll 30.99% 36.60% 47.10% 42.88% 44.86%

Notes to Schedule:

Actuarial Cost Method Entry age normal Amortization method / Period For details, see June 30, 2016 Funding Valuation Report. Asset valuation method Market Value of Assets. For details, see June 30, 2016 Funding Valuation Report. Inflation 2.75% Salary increases Varies by Entry age and Service Payroll Growth 3.00% Investment rate of return 7.50%, net of pension plan investment expense and administrative expenses; includes inflation Retirement age The probabilities of retirement are based on the 2014 CalPERS Experience Study for the period

from 1997 to 2011. Mortality The probabilities of mortality are based on the 2014 CalPERS Experience Study for the period

from 1997 to 2011. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale BB published by the Society Actuaries.

* Fiscal year 2015 was the first year of implementation, therefore only five years are shown.

Fiscal Year

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018-19 were from the June 30, 2016 funding valuation report.

City of El Monte California Public Retirement System

Schedule of Changes in the Net Pension Liability and Related Ratios Safety Plan

Last Ten Years*

98

2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 Total Pension Liability Service Cost $ 4,209,379 $ 4,080,356 $ 3,854,169 $ 4,712,074 $ 4,781,609 Interest on total pension liability 20,146,739 20,530,962 21,083,754 21,269,142 21,373,803 Differences between expected and actual experience - (5,343,596) (2,506,398) (6,149,797) 94,618 Changes in assumptions - (5,126,822) - 18,142,293 (8,890,355) Changes in benefits - - - - - Benefit payments, including refunds of employee contributions (13,982,615) (14,149,001) (15,382,567) (15,604,395) (15,908,506) Net change in total pension liability 10,373,503 (8,101) 7,048,958 22,369,317 1,451,169 Total pension liability - beginning 273,509,812 283,883,315 283,875,214 290,924,172 313,293,489 Total pension liability - ending (a) $ 283,883,315 $ 283,875,214 $ 290,924,172 $ 313,293,489 $ 314,744,658

Plan Fiduciary Net Position Contributions - employer $ 5,853,271 $ 6,433,171 $ 7,088,089 $ 8,168,448 $ 9,279,382 Contributions - employee 1,231,838 1,219,054 1,145,343 1,209,042 1,341,650 Net investment income 32,363,060 4,802,759 987,096 22,641,870 18,728,046 Benefit payments (13,982,615) (14,149,001) (15,382,567) (15,604,395) (15,908,506) Administrative expense - (238,927) (129,391) (304,170) (346,136) Net plan to plan resource movement - - - - (547) Other miscellaneous expense - - - - (657,319) Net change in plan fiduciary net position 25,465,554 (1,932,944) (6,291,430) 16,110,795 12,436,570 Plan fiduciary net position - beginning 188,775,783 214,241,337 212,308,393 206,016,963 222,127,758 Plan fiduciary net position - ending (b) $ 214,241,337 $ 212,308,393 $ 206,016,963 $ 222,127,758 $ 234,564,328

Net pension liability - ending (a)-(b) $ 69,641,978 $ 71,566,821 $ 84,907,209 $ 91,165,731 $ 80,180,330

Plan fiduciary net position as a percentage of the total pension liability 75.47% 74.79% 70.81% 70.90% 74.53%

Covered payroll $ 12,907,061 $ 13,042,114 $ 12,062,372 $ 12,935,662 $ 13,704,028

Net pension liability as percentage of covered payroll 539.56% 548.74% 703.90% 704.76% 585.09%

Notes to Schedule:

* Fiscal year 2015 was the first year of implementation, therefore only five years are shown.

Measurement Period

Benefit changes - The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in assumption - In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.

City of El Monte California Public Retirement System

Schedule of Plan Contributions Safety Plan

Last Ten Years*

99

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Actuarially determined contributions $ 6,433,171 $ 7,088,089 $ 9,253,254 $ 10,595,066 $ 11,903,410 Contributions in relation to the actuarially determined contributions (6,433,171) (7,088,089) (9,253,254) (10,595,066) (11,903,410) Contribution deficiency / (excess) $ - $ - $ - $ - $ -

Covered Payroll $ 11,726,459 $ 11,417,560 $ 12,250,848 $ 13,129,258 $ 14,146,753

Contributions as a percentage of Covered Payroll 54.86% 62.08% 75.53% 80.70% 84.14%

Notes to Schedule:

Actuarial Cost Method Entry age normal Amortization method / Period For details, see June 30, 2016 Funding Valuation Report. Asset valuation method Market Value of Assets. For details, see June 30, 2016 Funding Valuation Report Inflation 2.75% Salary increases Varies by Entry age and Service Payroll Growth 3.00% Investment rate of return 7.50%, net of pension plan investment expense and administrative expenses; includes inflation Retirement age The probabilities of retirement are based on the 2014 CalPERS Experience Study for the period

from 1997 to 2011. Mortality The probabilities of mortality are based on the 2014 CalPERS Experience Study for the period

from 1997 to 2011. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale BB published by the Society Actuaries.

* Fiscal year 2015 was the first year of implementation, therefore only five years are shown.

Fiscal Year

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018-2019 were from the June 30, 2016 funding valuation report.

City of El Monte Public Agency Retirement System (PARS)

Schedule of Changes in the Net Pension Liability and Related Ratios Retirement Enhancement Plan

Last Ten Years*

100

2014-2015 2015-2016 2016-2017 2017-2018 Total Pension Liability Service Cost $ 482,698 $ 497,179 $ 459,664 $ 434,485 Interest on total pension liability 2,405,253 2,468,145 2,530,571 2,636,103 Differences between expected and actual experience - - - - Effect of plan changes - - 202,891 - Effect of economic/demographic gains or losses - - 489,846 - Changes in assumptions - - - - Changes in benefits - - - - Benefit payments, including refunds of employee contributions (1,889,598) (1,981,558) (1,952,800) (2,118,266) Net change in total pension liability 998,353 983,766 1,730,172 952,322 Total pension liability - beginning 37,451,113 38,449,466 39,433,232 41,163,404 Total pension liability - ending (a) $ 38,449,466 $ 39,433,232 $ 41,163,404 $ 42,115,726

Plan Fiduciary Net Position Contributions - employer $ 1,655,324 2,385,392 3,081,984 3,114,449 Contributions - employee 345,022 345,242 - - Net investment income 345,266 291,774 1,604,645 1,132,316 Administrative expenses (5,811) (7,097) (7,776) (7,770) Benefit payments (1,889,598) (1,981,558) (1,952,800) (2,118,266) Net change in plan fiduciary net position 450,203 1,033,753 2,726,053 2,120,729 Plan fiduciary net position - beginning 17,420,019 17,870,222 18,903,975 21,630,028 Plan fiduciary net position - ending (b) $ 17,870,222 $ 18,903,975 $ 21,630,028 $ 23,750,757

Net pension liability - ending (a)-(b) $ 20,579,244 $ 20,529,257 $ 19,533,376 $ 18,364,969

Plan fiduciary net position as a percentage of the total pension liability 46.48% 47.94% 52.55% 56.39%

Covered payroll $ 6,900,440 $ 6,904,840 $ 6,547,942 $ 6,809,105

Net pension liability as percentage of covered payroll 298.23% 297.32% 298.31% 269.71%

Notes to Schedule: Benefit changes - There have been no significant changes between the valuation date of June 30, 2017 and the measurement date of June 30, 2018.

Changes in assumption - There have been no significant changes between the valuation date of June 30, 2017 and the measurement date of June 30, 2018.

* Fiscal year 2015 was the first year of implementation. Information shown was based on GASB 68 Accounting Valuation Report for 4 measurement periods prepared since 2015 implementation year.

Measurement Period

City of El Monte Public Agency Retirement System (PARS)

Schedule of Plan Contribution Retirement Enhancement Plan

Last Ten Years*

101

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Actuarially determined contributions $ 2,047,953 $ 2,368,360 $ 2,752,653 $ 2,715,844 $ 2,481,762 Contributions in relation to the actuarially determined contributions (1,655,324) (2,385,392) (2,752,653) (2,715,844) (2,481,762) Contribution deficiency / (excess) $ 392,629 $ (17,032) $ - $ - $ -

Covered Payroll $ 6,896,823 $ 6,911,135 $ 7,004,154 $ 6,910,543 $ 6,314,914

Contributions as a percentage of Covered Payroll 24.00% 34.52% 39.30% 39.30% 39.30%

Notes to Schedule:

The following actuarial methods and assumptions were used in the June 30, 2017 funding valuation. Actuarially determined contribution rates were calculated as of January 1, two years prior to the end of the calendar year in which the contributions are reported.

Actuarial Cost Method Entry age normal Amortization method / Period Level dollar, closed,13 years at 6/30/2017 Asset valuation method None Inflation 2.75% Salary increases Graded rates based on years of service,

3.50% after 30 years of service Payroll Growth 3.00% Investment rate of return 6.50%, net of pension plan investment expense and administrative expenses

including inflation. Retirement age Retirement rates at 30% per year. At age 70, 100% of all participants are

assumed to retire. Experience Study for the period from 1997 to 2011. Mortality Pre-Retirement: Consistent with the Non-Industrial rates used to value the

Miscellaneous CalPERS Pension Plans. Post Retirement: CalPERS 1997-2011 Healthy Retiree Table (sex-distinct) with an assumed base year of 2008 and full generational projection using Scale AA.

* Fiscal year 2015 was the first year of implementation, therefore only five years are shown.

Fiscal Year

City of El Monte Postemployment Health Benefits

Schedule of Changes in Net OPEB Liability and Related Ratios Last Ten Years*

102

2016-2017 2017-2018 Total OPEB Liability Service cost $ 3,217,336 $ 2,752,460 Interest on total OPEB liability 3,529,564 4,034,369 Differences between expected and actual experience (1,096,829) (610,626) Changes in assumptions (14,315,629) (14,046,049) Benefit payments, including refunds of employee contributions (1,971,159) (2,077,384) Net change in total OPEB liability (10,636,717) (9,947,230) Total OPEB liability - beginning of year 121,605,686 110,968,969 Total OPEB liability - end of year (a) $ 110,968,969 $ 101,021,739

Plan Fiduciary Net Position Net investment income $ - $ - Contributions - employer 1,971,159 2,077,384 Benefit payments, including refunds of employee contributions (1,971,159) (2,077,384) Administrative expenses - - Net change in plan fiduciary net position - - Plan fiduciary net position - beginning of year - - Plan fiduciary net position - end of year (b) $ - $ -

Net OPEB liability - end of year (a)-(b) $ 110,968,969 $ 101,021,739

Plan fiduciary net position as a percentage of the total pension liability 0% 0%

Covered payroll N/A 18,570,027

Net OPEB liability as percentage of covered payroll N/A 544%

* Fiscal year 2018 was the first year of implementation, therefore only two years are shown.

Measurement Period

City of El Monte Postemployment Health Benefits

Schedule of OPEB Contribution Last Ten Years*

103

2017-2018 2018-2019 Actuarially determined contributions $ 2,598,298 $ 2,291,935 Contributions in relation to the actuarially determined contributions (2,077,384) (2,202,423) Contribution deficiency / (excess) $ 520,914 $ 89,512

* Fiscal year 2018 was the first year of implementation, therefore only two years are shown.

Fiscal Year

City of El Monte Notes to Required Supplementary Information

June 30, 2019

104

BUDGETARY CONTROL AND ACCOUNTING The City and its component units' fiscal year begins on July 1 of each year and ends June 30 the following year. The following procedures establish the budgetary data reflected in the financial statements:

 On or before the fifteenth of June of each year, the City Manager submits to the City Council a proposed budget for the next ensuing fiscal year based on a detailed financial plan prepared by the heads of the various offices, agencies and departments of the City and its component units. Upon receipt of the proposed budget, the Council may make modifications with the affirmative vote of at least a majority of its members.

 Before adoption of the budget, the Council holds a public hearing wherein the public is given

an opportunity to be heard, after which the Council may make any revisions deemed advisable. On or before July 1 annually, the City Council adopts the budget as amended through a budget resolution passed by the affirmative vote of at least a majority of its members. Upon final adoption, the budget is in effect for the ensuing fiscal year and becomes the authority for the various offices, agencies, and departments to expend subject to controls established by the City’s Policy. At any meeting after the adoption of the budget, the City Council may amend or supplement the budget by affirmative vote of the majority of the Council members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget.

 The level of budgetary control (that is, the level at which expenditures cannot legally exceed

the appropriated amount) is established at the department level, subject to the authority granted to the City Manager to transfer appropriations from account to account as necessary to assure adequate and proper standards of service and to achieve the intent of the City Council in providing municipal services for the fiscal year.

The City's budget is a detailed operating plan, which identifies estimated costs and results in relation to estimated revenues. The budget includes (1) the programs, projects, services, and activities to be provided during the fiscal year, (2) the estimated resources (inflows) and amounts available for appropriation and (3) the estimated charges to appropriations. The budget represents a process through which policy decisions are made, implemented, and controlled. Annual budgets are legally adopted for the General Fund, Special Revenue Funds, Debt Service Funds and Certain Capital Projects Funds. Although budgets are legally adopted for the City’s Proprietary Funds, there is no legal requirement for the fiscal year results to be reported to City Council. Therefore, no budgetary reporting for the Proprietary Funds has been presented in the accompanying financial statements. Budgets for the General and Special Revenue Funds are adopted on a basis consistent with accounting principles generally accepted in the United States of America. The modified accrual basis of accounting is employed in the preparation of the budget.

City of El Monte Notes to Required Supplementary Information

June 30, 2019

105

TRANSFERS OUT IN EXCESS OF APPROPRIATIONS

Transfers out for the year ended June 30, 2019 exceeded the appropriations by the following amounts in the following funds:

These transfers represented 1) grant costs incurred in the special revenue funds that were funded/matched by general fund and 2) more traffic safety funds received than anticipated that was transferred to general fund.

Transfers Exceeding appropriation

Major Fund General Fund $ 20,019 (1)

Nonmajor Special Revenue Fund Traffic Safety Fund 8,279 (2)

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SUPPLEMENTARY INFORMATION

106

Parking Supplemental and Business Proposition Proposition Law Enforcement Improvement A C Safety Fund (SLES)

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets: Cash and investments $ 756,637 $ 2,176,583 $ 6,889,386 $ 889,902 Cash and investments with fiscal agent - - - - Receivables:

Accounts - 151,893 21,295 - Taxes - - - - Notes and loans - - - -

Prepaid expenses 1,451 - - 101,273 Due from other governments - - - -

Total assets 758,088 2,328,476 6,910,681 991,175

Deferred outflows of resources - - - - Total assets and deferred outflows of resources $ 758,088 $ 2,328,476 $ 6,910,681 $ 991,175

Liabilities: Accounts payable $ 8,073 $ 151,216 $ 33,301 $ - Advances from grantors - - - - Deposits payable - - 1,774 - Due to other governments - - - - Due to other funds - - - -

Total liabilities 8,073 151,216 35,075 -

Deferred inflows of resources Unavailable revenue - - - -

Total deferred inflows of resources - - - -

Fund Balances (Deficit) Restricted

Special revenue funds 750,015 2,177,260 6,875,606 991,175 Capital projects funds - - - - Debt service funds - - - -

Unassigned - - - - Total fund balances (deficit) 750,015 2,177,260 6,875,606 991,175

$ 758,088 $ 2,328,476 $ 6,910,681 $ 991,175

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Total liabilities, deferred inflows of resources, and fund balances

Special Revenue Funds

City of El Monte Combining Balance Sheet

Nonmajor Governmental Funds June 30, 2019

107

Special Transportation Cable Art in Gas Development Television Public Special Special Tax Act Fund AB 939 Corporation Places Programs Programs II

$ 275,645 $ - $ 1,199,994 $ 56,212 $ 2,419,410 $ 382,447 $ 80,803 - - - - - - -

- - 167,242 48,271 7,900 19,013 - - - 731 - - - - - - - - - - - - - - - - - - - - - - - - -

275,645 - 1,367,967 104,483 2,427,310 401,460 80,803

- - - - - - - $ 275,645 $ - $ 1,367,967 $ 104,483 $ 2,427,310 $ 401,460 $ 80,803

$ - $ - $ 56,195 $ 1,700 $ 247,298 $ 55,733 $ - - - - - - - - - - - - - - 12,968 - - - - - - - - 14,717 - - - - - - 14,717 56,195 1,700 247,298 55,733 12,968

- - - - - - - - - - - - - -

275,645 - 1,311,772 102,783 2,180,012 345,727 67,835 - - - - - - - - - - - - - - - (14,717) - - - - -

275,645 (14,717) 1,311,772 102,783 2,180,012 345,727 67,835

$ 275,645 $ - $ 1,367,967 $ 104,483 $ 2,427,310 $ 401,460 $ 80,803

Special Revenue Funds

108

Traffic MTA Mountain Measure Safety Call for View

R Fund Projects CFD 13-1 ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets: Cash and investments $ 7,042,787 $ - $ 408,390 $ 36,016 Cash and investments with fiscal agent - - - - Receivables:

Accounts - 33,158 - - Taxes - - - 70 Notes and loans - - - -

Prepaid expenses - - - - Due from other governments - - 165,208 -

Total assets 7,042,787 33,158 573,598 36,086

Deferred outflows of resources - - - - Total assets and deferred outflows of resources $ 7,042,787 $ 33,158 $ 573,598 $ 36,086

Liabilities: Accounts payable $ 43,485 $ - $ 3,464 $ - Advances from grantors - - - - Deposits payable - - - - Due to other governments - - - - Due to other funds - 33,158 - -

Total liabilities 43,485 33,158 3,464 -

Deferred inflows of resources Unavailable revenue - - 156,771 -

Total deferred inflows of resources - - 156,771 -

Fund Balances (Deficit) Restricted

Special revenue funds 6,999,302 - 413,363 36,086 Capital projects funds - - - - Debt service funds - - - -

Unassigned - - - - Total fund balances (deficit) 6,999,302 - 413,363 36,086

$ 7,042,787 $ 33,158 $ 573,598 $ 36,086 Total liabilities, deferred inflows of resources, and fund balances

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Special Revenue Funds

City of El Monte Combining Balance Sheet

Nonmajor Governmental Funds (Continued) June 30, 2019

109

Road Tree Mitigation Air Quality Maintenance Affordable & Planting Improvement Gateway CalHome

and Rehabilitation Measure M Housing Fund Fund CFD Grant

$ 2,465,296 $ 2,728,841 $ 122,644 $ 98,136 $ 213,841 $ 45,347 $ 623 - - - - - - -

383,589 - - - - - - - - - - - - - - - - - - - 668,173 - - - - - - - - - - - 39,411 - -

2,848,885 2,728,841 122,644 98,136 253,252 45,347 668,796

- - - - - - - $ 2,848,885 $ 2,728,841 $ 122,644 $ 98,136 $ 253,252 $ 45,347 $ 668,796

$ - $ 7,090 $ - $ 26 $ 13,990 $ - $ - - - - - - - - - - - - - - - - - - - - - 668,173 - - - - - - - - 7,090 - 26 13,990 - 668,173

- - - - - - - - - - - - - -

2,848,885 2,721,751 122,644 98,110 239,262 45,347 623 - - - - - - - - - - - - - - - - - - - - -

2,848,885 2,721,751 122,644 98,110 239,262 45,347 623

$ 2,848,885 $ 2,728,841 $ 122,644 $ 98,136 $ 253,252 $ 45,347 $ 668,796

Special Revenue Funds

110

Urban Emergency Older Senior Development Action Shelter Americans Citizen

Grant (UDAG) Grant Act Program ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets: Cash and investments $ 166,623 $ - $ - $ 62,809 Cash and investments with fiscal agent - - - - Receivables:

Accounts - - - - Taxes - - - - Notes and loans - - - -

Prepaid expenses - - - - Due from other governments - 37,994 4,331 3,913

Total assets 166,623 37,994 4,331 66,722

Deferred outflows of resources - - - - Total assets and deferred outflows of resources $ 166,623 $ 37,994 $ 4,331 $ 66,722

Liabilities: Accounts payable $ - $ 22,848 $ - $ 18,291 Advances from grantors - - - - Deposits payable - - - - Due to other governments 77,515 - - - Due to other funds - 15,146 2,964 -

Total liabilities 77,515 37,994 2,964 18,291

Deferred inflows of resources Unavailable revenue - - - -

Total deferred inflows of resources - - - -

Fund Balances (Deficit) Restricted

Special revenue funds 89,108 - 1,367 48,431 Capital projects funds - - - - Debt service funds - - - -

Unassigned - - - - Total fund balances (deficit) 89,108 - 1,367 48,431

$ 166,623 $ 37,994 $ 4,331 $ 66,722

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Total liabilities, deferred inflows of resources, and fund balances

Special Revenue Funds

City of El Monte Combining Balance Sheet

Nonmajor Governmental Funds (Continued) June 30, 2019

111

Children's Lunch Asset Traffic Signals Street Sewer Storm NPDES

Program Forfeiture Impact Fee Impact Fee Impact Fee Impact Fee Impact Fee

$ - $ 3,313,495 $ 433,746 $ 672,170 $ 921,210 $ 1,037,597 $ - - - - - - - -

- - 351 4,220 - 2,967 - - - - - - - - - - - - - - - - 175 - - - - - - - - - - - - - 3,313,670 434,097 676,390 921,210 1,040,564 -

- - - - - - - $ - $ 3,313,670 $ 434,097 $ 676,390 $ 921,210 $ 1,040,564 $ -

$ - $ 168,965 $ - $ - $ - $ - $ - - - - - - - - - 2,375 - - - - - - - - - - - -

16,930 - - - - - 193,720 16,930 171,340 - - - - 193,720

- - - - - - - - - - - - - -

- 3,142,330 434,097 676,390 921,210 1,040,564 - - - - - - - - - - - - - - -

(16,930) - - - - - (193,720) (16,930) 3,142,330 434,097 676,390 921,210 1,040,564 (193,720)

$ - $ 3,313,670 $ 434,097 $ 676,390 $ 921,210 $ 1,040,564 $ -

Special Revenue Funds

112

Park Facility Storm Miscellaneous

Impact Fee Quimby Drain Grants ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Assets: Cash and investments $ 39,265 $ 2,579,469 $ 682,871 $ - Cash and investments with fiscal agent - - - - Receivables:

Accounts - 28,580 3,577 79,756 Taxes - - - - Notes and loans - - - -

Prepaid expenses - - 410 - Due from other governments - - - 1,508,127

Total assets 39,265 2,608,049 686,858 1,587,883

Deferred outflows of resources - - - - Total assets and deferred outflows of resources $ 39,265 $ 2,608,049 $ 686,858 $ 1,587,883

Liabilities: Accounts payable $ - $ 26,236 $ 9,523 $ 85,645 Advances from grantors - - - 91,111 Deposits payable - - - 69,002 Due to other governments - - - - Due to other funds - - - 1,326,998

Total liabilities - 26,236 9,523 1,572,756

Deferred inflows of resources Unavailable revenue - - - 1,522,778

Total deferred inflows of resources - - - 1,522,778

Fund Balances (Deficit) Restricted

Special revenue funds 39,265 2,581,813 677,335 - Capital projects funds - - - - Debt service funds - - - -

Unassigned - - - (1,507,651) Total fund balances (deficit) 39,265 2,581,813 677,335 (1,507,651)

$ 39,265 $ 2,608,049 $ 686,858 $ 1,587,883

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Special Revenue Funds

Total liabilities, deferred inflows of resources, and fund balances

City of El Monte Combining Balance Sheet

Nonmajor Governmental Funds (Continued) June 30, 2019

113

Economic El Monte 2010 Capital Development Housing Lease Revenue Projects Corporation Authority Bonds Fund Totals

$ - $ 65 $ 42,415 $ 1,195,596 $ 39,436,271 6,986,090 - 1,261,897 - 8,247,987

9,475 - - - 961,287 - - - - 801 - - - - 668,173 - - - - 103,309 - - - - 1,758,984

6,995,565 65 1,304,312 1,195,596 51,176,812

- - - - - $ 6,995,565 $ 65 $ 1,304,312 $ 1,195,596 $ 51,176,812

$ - $ - $ - $ 53,305 $ 1,006,384 - - - - 91,111 - - - - 86,119 - - - - 745,688 728 - - - 1,604,361 728 - - 53,305 3,533,663

- - - - 1,679,549 - - - - 1,679,549

6,994,837 65 - - 45,250,015 - - - 1,142,291 1,142,291 - - 1,304,312 - 1,304,312 - - - - (1,733,018)

6,994,837 65 1,304,312 1,142,291 45,963,600

$ 6,995,565 $ 65 $ 1,304,312 $ 1,195,596 $ 51,176,812

Special Revenue Funds Debt Service Fund

114

Parking Supplemental and Business Proposition Proposition Law Enforcement Improvement A C Safety Fund (SLES)

Revenues Taxes $ - $ 2,294,056 $ 1,902,855 $ - Licenses and permits 221,917 - - - Intergovernmental - - 56,764 310,136 Charges for services - 150,438 - - Fines and forfeitures - - - - Use of money and property - 42,942 127,546 17,601 Miscellaneous 6,617 42,719 - -

Total revenues 228,534 2,530,155 2,087,165 327,737

Expenditures Current: General government 71,950 - - - Parks, recreation and cultural - - - - Economic development 25,430 - - - Public works 15,676 2,636,560 1,491,394 - Public safety - - - 188,925 Capital outlay 138,569 - 39,425 180,675 Debt service:

Principal retirement - - - - Interest and fiscal charges - - - -

Total expenditures 251,625 2,636,560 1,530,819 369,600

Excess (deficiency) of revenues over expenditures (23,091) (106,405) 556,346 (41,863)

Other financing sources (uses) Transfers in - - - - Transfers out - - - -

Net other financing sources (uses) - - - -

(23,091) (106,405) 556,346 (41,863)

Fund balances, beginning of year 773,106 2,283,665 6,319,260 1,033,038 Fund balances, end of year $ 750,015 $ 2,177,260 $ 6,875,606 $ 991,175

Special Revenue Funds

City of El Monte Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Nonmajor Governmental Funds Year ended June 30, 2019

115

Special Transportation Cable Art in Gas Development Television Public Special Special Tax Act Fund AB 939 Corporation Places Programs Programs II

$ - $ - $ 440,869 $ - $ - $ - $ - - - - - - - -

2,373,769 - - - - - - - - 555,848 - - 3,713 - - - - - - - -

13,570 - - - 21,211 44,463 - 603,284 50,831 - 190,990 403,109 120,651 -

2,990,623 50,831 996,717 190,990 424,320 168,827 -

- - - 149,265 - - - - - - - - 90,687 - - - - - - - - - 86,569 823,479 - - - - - - - - - 23,893 - - 23,280 - - - 18,890 -

- - - - - - - - - - - - - - - 109,849 823,479 149,265 - 133,470 -

2,990,623 (59,018) 173,238 41,725 424,320 35,357 -

- - - - - - - (3,060,498) - - - - - - (3,060,498) - - - - - -

(69,875) (59,018) 173,238 41,725 424,320 35,357 -

345,520 44,301 1,138,534 61,058 1,755,692 310,370 67,835 $ 275,645 $ (14,717) $ 1,311,772 $ 102,783 $ 2,180,012 $ 345,727 $ 67,835

Special Revenue Funds

116

Traffic MTA Mountain Measure Safety Call for View

R Fund Projects CFD 13-1 Revenues

Taxes $ 1,427,551 $ - $ - $ 7,347 Licenses and permits - - - - Intergovernmental - - - - Charges for services - - - - Fines and forfeitures - 158,279 - - Use of money and property 131,744 - 6,071 610 Miscellaneous - - 572,500 -

Total revenues 1,559,295 158,279 578,571 7,957

Current: General government - - - - Parks, recreation and cultural - - - - Economic development - - - - Public works 42,580 - - - Public safety - - - - Capital outlay 1,140,621 - 68,299 - Debt service:

Principal retirement - - - - Interest and fiscal charges - - - -

Total expenditures 1,183,201 - 68,299 -

Excess (deficiency) of revenues over expenditures 376,094 158,279 510,272 7,957

Transfers in - - - - Transfers out - (158,279) - -

Net other financing sources (uses) - (158,279) - -

376,094 - 510,272 7,957

Fund balances, beginning of year 6,623,208 - (96,909) 28,129 Fund balances, end of year $ 6,999,302 $ - $ 413,363 $ 36,086

Expenditures

Other financing sources (uses)

Special Revenue Funds

Change in fund balances

City of El Monte Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Nonmajor Governmental Funds (Continued) Year ended June 30, 2019

117

Road Tree Mitigation Air Quality Maintenance Affordable & Planting Improvement Gateway CalHome

and Rehabilitation Measure M Housing Fund Fund CFD Grant

$ - $ 1,607,144 $ - $ - $ - $ 13,125 $ - - - - - - - -

2,149,310 - - - 152,020 - - - - - - - - - - - - 41,650 - - -

28,705 38,691 - - 3,249 733 - - - - - - - -

2,178,015 1,645,835 - 41,650 155,269 13,858 -

- - - - - - - - - - - - - - - - - 5,772 - - - - 8,397 - - 79,063 - - - - - - - - - - 43,498 - - - - -

- - - - - - - - - - - - - - - 51,895 - 5,772 79,063 - -

2,178,015 1,593,940 - 35,878 76,206 13,858 -

- - - - - - - - - - - - - - - - - - - - -

2,178,015 1,593,940 - 35,878 76,206 13,858 -

670,870 1,127,811 122,644 62,232 163,056 31,489 623 $ 2,848,885 $ 2,721,751 $ 122,644 $ 98,110 $ 239,262 $ 45,347 $ 623

Special Revenue Funds

118

Urban Emergency Older Senior Development Action Shelter Americans Citizen

Grant (UDAG) Grant Act Program Revenues

Taxes $ - $ - $ - $ - Licenses and permits - - - - Intergovernmental - 145,451 47,126 105,111 Charges for services - - - - Fines and forfeitures - - - - Use of money and property 3,173 - - - Miscellaneous - - - 28,349

Total revenues 3,173 145,451 47,126 133,460

Current: General government - - - - Parks, recreation and cultural - - 67,995 156,510 Economic development - 145,453 - - Public works - - - - Public safety - - - - Capital outlay - - - - Debt service:

Principal retirement - - - - Interest and fiscal charges - - - -

Total expenditures - 145,453 67,995 156,510

Excess (deficiency) of revenues over expenditures 3,173 (2) (20,869) (23,050)

Transfers in - - 20,869 23,050 Transfers out - - - -

Net other financing sources (uses) - - 20,869 23,050

3,173 (2) - -

Fund balances, beginning of year 85,935 2 1,367 48,431 Fund balances, end of year $ 89,108 $ - $ 1,367 $ 48,431

Expenditures

Change in fund balances

Other financing sources (uses)

Special Revenue Funds

City of El Monte Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Nonmajor Governmental Funds (Continued) Year ended June 30, 2019

119

Children's Lunch Asset Traffic Signals Street Sewer Storm NPDES

Program Forfeiture Impact Fee Impact Fee Impact Fee Impact Fee Impact Fee

$ - $ - $ - $ - $ - $ - $ - - - - - - - - - 1,167,427 - - - - - - - 56,785 291,915 109,617 99,041 - - - - - - - - - 62,271 1,841 14,726 937 8,838 - - 34,527 - - - - - - 1,264,225 58,626 306,641 110,554 107,879 -

- - - - - - - 14,041 - - - - - -

- - - - - - - - - - - - - - - 686,089 - - - - - - 102,813 - - - 16,147 -

- - - - - - - - - - - - - -

14,041 788,902 - - - 16,147 -

(14,041) 475,323 58,626 306,641 110,554 91,732 -

- - - - - - - - - - - - - - - - - - - - -

(14,041) 475,323 58,626 306,641 110,554 91,732 -

(2,889) 2,667,007 375,471 369,749 810,656 948,832 (193,720) $ (16,930) $ 3,142,330 $ 434,097 $ 676,390 $ 921,210 $ 1,040,564 $ (193,720)

Special Revenue Funds

120

Park Facility Storm

Impact Fee Quimby Drain Revenues

Taxes $ - $ - $ - Licenses and permits - - - Intergovernmental - - - Charges for services 38,640 509,096 - Fines and forfeitures - - - Use of money and property 625 76,740 9,728 Miscellaneous - - -

Total revenues 39,265 585,836 9,728

Current: General government - - - Parks, recreation and cultural - - - Economic development - - - Public works - - 550,772 Public safety - - - Capital outlay - 26,236 - Debt service:

Principal retirement - - - Interest and fiscal charges - - -

Total expenditures - 26,236 550,772

Excess (deficiency) of revenues over expenditures 39,265 559,600 (541,044)

Transfers in - - 910,800 Transfers out - - -

Net other financing sources (uses) - - 910,800

39,265 559,600 369,756

Fund balances, beginning of year - 2,022,213 307,579 Fund balances, end of year $ 39,265 $ 2,581,813 $ 677,335

Other financing sources (uses)

Change in fund balances

Expenditures

Special Revenue Funds

City of El Monte Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Nonmajor Governmental Funds (Continued) Year ended June 30, 2019

121

Debt Service Fund Economic El Monte 2010 Capital

Miscellaneous Development Housing Lease Revenue Projects Grants Corporation Authority Bonds Fund Totals

$ - $ - $ - $ - $ - $ 7,692,947 - - - - - 221,917

881,796 - - 609,635 - 7,998,545 - - - - - 1,815,093 - - - - - 199,929

68,005 104,910 52 1,316,912 - 2,145,894 32,105 - - - - 2,085,682

981,906 104,910 52 1,926,547 - 22,160,007

- - - - - 221,215 - - - - - 329,233

18,992 - - - - 195,647 105,277 - - - 54,450 5,894,217 219,266 - - - - 1,118,173

1,056,623 - - - 56,007 2,911,083 -

- - - 415,000 - 415,000 - 750 - 1,484,268 - 1,485,018

1,400,158 750 - 1,899,268 110,457 12,569,586

(418,252) 104,160 52 27,279 (110,457) 9,590,421

- - - - - 954,719 - - - - - (3,218,777)

- - - - - (2,264,058)

(418,252) 104,160 52 27,279 (110,457) 7,326,363

(1,089,399) 6,890,677 13 1,277,033 1,252,748 38,637,237 $ (1,507,651) $ 6,994,837 $ 65 $ 1,304,312 $ 1,142,291 $ 45,963,600

Special Revenue Funds

City of El Monte Budgetary Comparison Schedule

Parking and Business Improvement Year ended June 30, 2019

122

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Licenses and permits $ 200,000 $ 200,000 $ 221,917 $ 21,917 Miscellaneous - - 6,617 6,617

Total revenues 200,000 200,000 228,534 28,534

Current: General government 95,200 104,560 71,950 32,610 Economic development - 27,900 25,430 2,470 Public works - 209,071 15,676 193,395 Capital outlay - 138,569 138,569 -

Total expenditures 95,200 480,100 251,625 228,475

Change in fund balance 104,800 (280,100) (23,091) 257,009

Fund balances, beginning of year 773,106 773,106 773,106 - Fund balances, end of year $ 877,906 $ 493,006 $ 750,015 $ 257,009

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Proposition A Year ended June 30, 2019

123

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 2,236,600 $ 2,236,600 $ 2,294,056 $ 57,456 Licenses and permits - - - - Intergovernmental 56,600 56,600 - (56,600) Charges for services 163,000 163,000 150,438 (12,562) Fines and forfeitures - - - - Use of money and property 11,500 11,500 42,942 31,442 Miscellaneous 92,100 92,100 42,719 (49,381)

Total revenues 2,559,800 2,559,800 2,530,155 (29,645)

Current: Public works 3,167,300 3,217,636 2,636,560 581,076

Total expenditures 3,167,300 3,217,636 2,636,560 581,076

Change in fund balance (607,500) (657,836) (106,405) 551,431

Fund balances, beginning of year 2,283,665 2,283,665 2,283,665 - Fund balances, end of year $ 1,676,165 $ 1,625,829 $ 2,177,260 $ 551,431

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Proposition C Year ended June 30, 2019

124

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 1,855,200 $ 1,855,200 $ 1,902,855 $ 47,655 Intergovernmental 54,500 54,500 56,764 2,264 Use of money and property 38,800 38,800 127,546 88,746

Total revenues 1,948,500 1,948,500 2,087,165 138,665

Current: Public works 6,586,575 6,674,158 1,491,394 5,182,764 Capital outlay 39,425 39,425 39,425 -

Total expenditures 6,626,000 6,713,583 1,530,819 5,182,764

Change in fund balance (4,677,500) (4,765,083) 556,346 5,321,429

Fund balances, beginning of year 6,319,260 6,319,260 6,319,260 - Fund balances, end of year $ 1,641,760 $ 1,554,177 $ 6,875,606 $ 5,321,429

Expenditures

City of El Monte Budgetary Comparison Schedule

Supplemental Law Enforcement Safety (SLES) Year ended June 30, 2019

125

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 230,000 $ 230,000 $ 310,136 $ 80,136 Use of money and property - - 17,601 17,601

Total revenues 230,000 230,000 327,737 97,737

Current: Public safety 150,000 234,538 188,925 45,613 Capital outlay - 180,675 180,675 -

Total expenditures 150,000 415,213 369,600 45,613

Change in fund balance 80,000 (185,213) (41,863) 143,350

Fund balances, beginning of year 1,033,038 1,033,038 1,033,038 - Fund balances, end of year $ 1,113,038 $ 847,825 $ 991,175 $ 143,350

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Special Gas Tax Year ended June 30, 2019

126

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 2,468,300 $ 2,468,300 $ 2,373,769 $ (94,531) Use of money and property - - 13,570 13,570 Miscellaneous - - 603,284 603,284

Total revenues 2,468,300 2,468,300 2,990,623 522,323

Current: Public works 129,900 129,900 - 129,900

Total expenditures 129,900 129,900 - 129,900

Excess (deficiency) of revenues over expenditures 2,338,400 2,338,400 2,990,623 652,223

Transfers out (3,300,000) (3,300,000) (3,060,498) 239,502

Change in fund balance (961,600) (961,600) (69,875) 891,725

Fund balances, beginning of year 345,520 345,520 345,520 - Fund balances, end of year $ (616,080) $ (616,080) $ 275,645 $ 891,725

Expenditures

Other financing sources (uses)

City of El Monte Budgetary Comparison Schedule

Transportation Development Act Fund Year ended June 30, 2019

127

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Miscellaneous $ 300,000 $ 300,000 $ 50,831 $ (249,169)

Total revenues 300,000 300,000 50,831 (249,169)

Current: Public works 276,720 276,720 86,569 190,151 Capital outlay 23,280 23,280 23,280 -

Total expenditures 300,000 300,000 109,849 190,151

Change in fund balance - - (59,018) (59,018)

Fund balances, beginning of year 44,301 44,301 44,301 - Fund balances, end of year $ 44,301 $ 44,301 $ (14,717) $ (59,018)

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

AB 939 Year ended June 30, 2019

128

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 500,000 $ 500,000 $ 440,869 $ (59,131) Charges for services 540,000 540,000 555,848 15,848

Total revenues 1,040,000 1,040,000 996,717 (43,283)

Current: Public works 1,190,300 1,208,578 823,479 385,099

Total expenditures 1,190,300 1,208,578 823,479 385,099

Change in fund balance (150,300) (168,578) 173,238 341,816

Fund balances, beginning of year 1,138,534 1,138,534 1,138,534 - Fund balances, end of year $ 988,234 $ 969,956 $ 1,311,772 $ 341,816

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Cable Television Corporation Year ended June 30, 2019

129

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Miscellaneous $ 147,500 $ 147,500 $ 190,990 $ 43,490

Total revenues 147,500 147,500 190,990 43,490

Current: General government 196,900 196,900 149,265 47,635

Total expenditures 196,900 196,900 149,265 47,635

Change in fund balance (49,400) (49,400) 41,725 91,125

Fund balances, beginning of year 61,058 61,058 61,058 - Fund balances, end of year $ 11,658 $ 11,658 $ 102,783 $ 91,125

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Art in Public Places Year ended June 30, 2019

130

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ - $ - $ 21,211 $ 21,211 Miscellaneous 85,000 85,000 403,109 318,109

Total revenues 85,000 85,000 424,320 339,320

Current: Economic development 50,000 50,000 - 50,000 Public works 35,000 35,000 - 35,000

Total expenditures 85,000 85,000 - 85,000

Change in fund balance - - 424,320 424,320

Fund balances, beginning of year 1,755,692 1,755,692 1,755,692 - Fund balances, end of year $ 1,755,692 $ 1,755,692 $ 2,180,012 $ 424,320

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Special Programs Year ended June 30, 2019

131

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ 16,500 $ 16,500 $ 3,713 $ (12,787) Use of money and property 35,000 35,000 44,463 9,463 Miscellaneous 75,500 75,500 120,651 45,151

Total revenues 127,000 127,000 168,827 41,827

Current: Parks, recreation and cultural 127,700 127,810 90,687 37,123 Public safety - - 23,893 (23,893) Capital outlay - 18,890 18,890 -

Total expenditures 127,700 146,700 133,470 13,230

Change in fund balance (700) (19,700) 35,357 55,057

Fund balances, beginning of year 310,370 310,370 310,370 - Fund balances, end of year $ 309,670 $ 290,670 $ 345,727 $ 55,057

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Measure R Year ended June 30, 2019

132

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 1,391,400 $ 1,391,400 $ 1,427,551 $ 36,151 Use of money and property 42,600 42,600 131,744 89,144

Total revenues 1,434,000 1,434,000 1,559,295 125,295

Current: Public works 1,921,479 2,102,275 42,580 2,059,695 Capital outlay 1,140,621 1,140,621 1,140,621 -

Total expenditures 3,062,100 3,242,896 1,183,201 2,059,695

Change in fund balance (1,628,100) (1,808,896) 376,094 2,184,990

Fund balances, beginning of year 6,623,208 6,623,208 6,623,208 - Fund balances, end of year $ 4,995,108 $ 4,814,312 $ 6,999,302 $ 2,184,990

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Traffic Safety Fund Year ended June 30, 2019

133

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Fines and forfeitures $ 150,000 $ 150,000 $ 158,279 $ 8,279

Total revenues 150,000 150,000 158,279 8,279

Total expenditures - - - -

150,000 150,000 158,279 8,279

Transfers out (150,000) (150,000) (158,279) (8,279)

- - - -

Fund balances, beginning of year - - - - Fund balances, end of year $ - $ - $ - $ -

Change in fund balance

Final

Expenditures

Excess (deficiency) of revenues over expenditures

Other financing sources (uses)

City of El Monte Budgetary Comparison Schedule

MTA Call for Projects Year ended June 30, 2019

134

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ 2,568,400 $ 2,568,400.00 $ 6,071 $ (2,562,329) Miscellaneous - - 572,500 572,500

Total revenues 2,568,400 2,568,400 578,571 (1,989,829)

Capital outlay 3,555,200 3,743,704 68,299 3,675,405 Total expenditures 3,555,200 3,743,704 68,299 3,675,405

Change in fund balance (986,800) (1,175,304) 510,272 1,685,576

Fund balances, beginning of year (96,909) (96,909) (96,909) - Fund balances, end of year $ (1,083,709) $ (1,272,213) $ 413,363 $ 1,685,576

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Mountain View CFD 13-1 Year ended June 30, 2019

135

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 8,700 $ 8,700 $ 7,347 $ (1,353) Use of money and property - - 610 610

Total revenues 8,700 8,700 7,957 (743)

Current: Public works 8,700 8,700 - 8,700

Total expenditures 8,700 8,700 - 8,700

Change in fund balance - - 7,957 7,957

Fund balances, beginning of year 28,129 28,129 28,129 - Fund balances, end of year $ 28,129 $ 28,129 $ 36,086 $ 7,957

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Road Maintenance and Rehabilitation Year ended June 30, 2019

136

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 1,911,900 $ 1,911,900 $ 2,149,310 $ 237,410 Use of money and property - - 28,705 28,705

Total revenues 1,911,900 1,911,900 2,178,015 266,115

Current: Public works 862,000 862,000 -

Total expenditures 862,000 862,000 - -

1,049,900 1,049,900 2,178,015 1,128,115

Fund balances, beginning of year 670,870 670,870 670,870 - Fund balances, end of year $ 1,720,770 $ 1,720,770 $ 2,848,885 $ 1,128,115

Change in fund balance

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Measure M Year ended June 30, 2019

137

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 1,576,900 $ 1,576,900 $ 1,607,144 $ 30,244 Use of money and property 10,000 10,000 38,691 28,691

Total revenues 1,586,900 1,586,900 1,645,835 58,935

Current: Public works 812,002 1,106,762 8,397 1,098,365 Capital outlay 43,498 43,498 43,498 -

Total expenditures 855,500 1,150,260 51,895 1,098,365

731,400 436,640 1,593,940 1,157,300

Fund balances, beginning of year 1,127,811 1,127,811 1,127,811 - Fund balances, end of year $ 1,859,211 $ 1,564,451 $ 2,721,751 $ 1,157,300

Change in fund balance

Final

Expenditures

City of El Monte Budgetary Comparison Schedule Tree Mitigation and Planting Fund

Year ended June 30, 2019

138

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Fines and forfeitures $ 46,500 $ 46,500 $ 41,650 $ (4,850)

Total revenues 46,500 46,500 41,650 (4,850)

Current: Economic development 8,000 23,000 5,772 17,228

Total expenditures 8,000 23,000 5,772 17,228

Change in fund balance 38,500 23,500 35,878 12,378

Fund balances, beginning of year 62,232 62,232 62,232 - Fund balances, end of year $ 100,732 $ 85,732 $ 98,110 $ 12,378

Expenditures

City of El Monte Budgetary Comparison Schedule

Air Quality Improvement Fund Year ended June 30, 2019

139

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 145,000 $ 145,000 $ 152,020 $ 7,020 Use of money and property 500 500 3,249 2,749

Total revenues 145,500 145,500 155,269 9,769

Current: Public works 220,900 220,900 79,063 141,837

Total expenditures 220,900 220,900 79,063 141,837

Change in fund balance (75,400) (75,400) 76,206 151,606

Fund balances, beginning of year 163,056 163,056 163,056 - Fund balances, end of year $ 87,656 $ 87,656 $ 239,262 $ 151,606

Expenditures

City of El Monte Budgetary Comparison Schedule

Gateway CFD Year ended June 30, 2019

140

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Taxes $ 9,300 $ 9,300 $ 13,125 $ 3,825 Use of money and property - - 733 733

Total revenues 9,300 9,300 13,858 4,558

Current: Public works 9,300 9,300 - 9,300

Total expenditures 9,300 9,300 - 9,300

Change in fund balance - - 13,858 13,858

Fund balances, beginning of year 31,489 31,489 31,489 - Fund balances, end of year $ 31,489 $ 31,489 $ 45,347 $ 13,858

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Urban Development Action Grant (UDAG) Year ended June 30, 2019

141

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ - $ - $ 3,173 $ 3,173

Total revenues - - 3,173 3,173

Total expenditures - - - -

Change in fund balance - - 3,173 3,173

Fund balances, beginning of year 85,935 85,935 85,935 - Fund balances, end of year $ 85,935 $ 85,935 $ 89,108 $ 3,173

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Emergency Shelter Grant Year ended June 30, 2019

142

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 143,800 $ 143,800 $ 145,451 $ 1,651 Use of money and property 11,600 11,600 - (11,600)

Total revenues 155,400 155,400 145,451 (9,949)

Current: Economic development 155,400 155,400 145,453 9,947

Total expenditures 155,400 155,400 145,453 9,947

Change in fund balance - - (2) (2)

Fund balances, beginning of year 2 2 2 - Fund balances, end of year $ 2 $ 2 $ - $ (2)

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Older Americans Act Year ended June 30, 2019

143

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 52,100 $ 52,100 $ 47,126 $ (4,974)

Total revenues 52,100 52,100 47,126 (4,974)

Current: Parks, recreation and cultural 60,600 60,600 67,995 (7,395)

Total expenditures 60,600 60,600 67,995 (7,395)

Excess (deficiency) of revenues over expenditures (8,500) (8,500) (20,869) (12,369)

Transfers in 8,500 8,500 20,869 12,369 Net other financing sources (uses) 8,500 8,500 20,869 12,369

Change in fund balance - - - -

Fund balances, beginning of year 1,367 1,367 1,367 - Fund balances, end of year $ 1,367 $ 1,367 $ 1,367 $ -

Other financing sources (uses)

Expenditures

City of El Monte Budgetary Comparison Schedule

Senior Citizen Program Year ended June 30, 2019

144

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 117,300 $ 117,300 $ 105,111 $ (12,189) Miscellaneous 20,000 20,000 28,349 8,349

Total revenues 137,300 137,300 133,460 (3,840)

Current: Parks, recreation and cultural 155,600 197,683 156,510 41,173

Total expenditures 155,600 197,683 156,510 41,173 Excess (deficiency) of revenues

over expenditures (18,300) (60,383) (23,050) 37,333

Transfers in 15,400 15,400 23,050 7,650

(2,900) (44,983) - 44,983

Fund balances, beginning of year 48,431 48,431 48,431 - Fund balances, end of year $ 45,531 $ 3,448 $ 48,431 $ 44,983

Other financing sources (uses)

Change in fund balance

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Children’s Lunch Program Year ended June 30, 2019

145

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 34,000 $ 34,000 $ - $ (34,000)

Total revenues 34,000 34,000 - (34,000)

Current: Parks, recreation and cultural 39,600 39,600 14,041 25,559

Total expenditures 39,600 39,600 14,041 25,559

Change in fund balance (5,600) (5,600) (14,041) (8,441)

Fund balances, beginning of year (2,889) (2,889) (2,889) - Fund balances, end of year $ (8,489) $ (8,489) $ (16,930) $ (8,441)

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Asset Forfeiture Fund Year ended June 30, 2019

146

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 100,000 $ 100,000 $ 1,167,427 $ 1,067,427 Use of money and property 5,000 5,000 62,271 57,271 Miscellaneous 5,000 5,000 34,527 29,527

Total revenues 110,000 110,000 1,264,225 1,154,225

Current: Public safety 37,000 792,679 686,089 106,590 Capital outlay - 102,813 102,813 -

Total expenditures 37,000 895,492 788,902 106,590

73,000 (785,492) 475,323 1,260,815

Fund balances, beginning of year 2,667,007 2,667,007 2,667,007 - Fund balances, end of year $ 2,740,007 $ 1,881,515 $ 3,142,330 $ 1,260,815

Change in fund balance

Expenditures

City of El Monte Budgetary Comparison Schedule

Traffic Signals Impact Fee Year ended June 30, 2019

147

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ - $ 40,000 $ 56,785 $ 16,785 Use of money and property - - 1,841 1,841

Total revenues - 40,000 58,626 18,626

Total expenditures - - - -

Change in fund balance - 40,000 58,626 18,626

Fund balances, beginning of year 375,471 375,471 375,471 - Fund balances, end of year $ 375,471 $ 415,471 $ 434,097 $ 18,626

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Street Impact Fee Year ended June 30, 2019

148

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ - $ 65,000 $ 291,915 $ 226,915 Use of money and property - - 14,726 14,726

Total revenues - 65,000 306,641 241,641

Total expenditures - - - -

Change in fund balance - 65,000 306,641 241,641

Fund balances, beginning of year 369,749 369,749 369,749 - Fund balances, end of year $ 369,749 $ 434,749 $ 676,390 $ 241,641

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Sewer Impact Fee Year ended June 30, 2019

149

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ - $ 65,000 $ 109,617 $ 44,617 Use of money and property - - 937 937

Total revenues - 65,000 110,554 45,554

Total expenditures - - - -

Change in fund balance - 65,000 110,554 45,554

Fund balances, beginning of year 810,656 810,656 810,656 - Fund balances, end of year $ 810,656 $ 875,656 $ 921,210 $ 45,554

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Storm Impact Fee Year ended June 30, 2019

150

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ - $ 122,500 $ 99,041 $ (23,459) Use of money and property - - 8,838 8,838

Total revenues - 122,500 107,879 (14,621)

Capital outlay - 145,500 16,147 129,353 Total expenditures - 145,500 16,147 129,353

Change in fund balance - (23,000) 91,732 114,732

Fund balances, beginning of year 948,832 948,832 948,832 - Fund balances, end of year $ 948,832 $ 925,832 $ 1,040,564 $ 114,732

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Park Facility Impact Fee Year ended June 30, 2019

151

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ - $ - $ 38,640 $ 38,640 Use of money and property - - 625 625

Total revenues - - 39,265 39,265

Total expenditures - - - -

Change in fund balance - - 39,265 39,265

Fund balances, beginning of year - - - - Fund balances, end of year $ - $ - $ 39,265 $ 39,265

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Quimby Year ended June 30, 2019

152

Variance with Final Budget -

Original Final Actual Positive Budget Budget Amounts (Negative)

Revenues Charges for services $ 100,000 $ 100,000 $ 509,096 $ 409,096 Use of money and property - - 76,740 76,740

Total revenues 100,000 100,000 585,836 485,836

Capital outlay - 447,300 26,236 421,064 Total expenditures - 447,300 26,236 421,064

Change in fund balance 100,000 (347,300) 559,600 906,900

Fund balances, beginning of year 2,022,213 2,022,213 2,022,213 - Fund balances, end of year $ 2,122,213 $ 1,674,913 $ 2,581,813 $ 906,900

Expenditures

City of El Monte Budgetary Comparison Schedule

Storm Drain Year ended June 30, 2019

153

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ - $ - $ 9,728 $ 9,728

Total revenues - - 9,728 9,728

Current: Public works 910,800 910,800 550,772 360,028

Total expenditures 910,800 910,800 550,772 360,028

Excess (deficiency) of revenues over expenditures (910,800) (910,800) (541,044) 369,756

Other financing sources (uses) Transfers in 910,800 910,800 910,800 -

Net other financing sources (uses) 910,800 910,800 910,800 -

Change in fund balance - - 369,756 369,756

Fund balances, beginning of year 307,579 307,579 307,579 - Fund balances, end of year $ 307,579 $ 307,579 $ 677,335 $ 369,756

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Miscellaneous Grants Year ended June 30, 2019

154

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 6,402,900 $ 6,522,900 $ 881,796 $ (5,641,104) Use of money and property - 220,000 68,005 Miscellaneous - - 32,105 32,105

Total revenues 6,402,900 6,742,900 981,906 (5,608,999)

Current: Economic development - 120,000 18,992 101,008 Public works 5,346,277 5,759,722 105,277 5,654,445 Public safety - 278,956 219,266 59,690 Capital outlay 1,056,623 1,056,623 1,056,623 -

Total expenditures 6,402,900 7,215,301 1,400,158 5,815,143

- (472,401) (418,252) 54,149

Fund balances, beginning of year (1,089,399) (1,089,399) (1,089,399) - Fund balances, end of year $ (1,089,399) $ (1,561,800) $ (1,507,651) $ 54,149

Change in fund balance

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Economic Development Corporation Year ended June 30, 2019

155

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ 25,000 $ 25,000 $ 104,910 $ 79,910

Total revenues 25,000 25,000 104,910 79,910

Debt service Interest and fiscal charges - 1,000 750 250

Total expenditures - 1,000 750 250

Excess (deficiency) of revenues over expenditures 25,000 24,000 104,160 80,160

Other financing sources (uses) Transfers out (6,705,000) (6,705,000) - 6,705,000

Net other financing sources (uses) (6,705,000) (6,705,000) - 6,705,000

Change in fund balance (6,680,000) (6,681,000) 104,160 6,785,160

Fund balances, beginning of year 6,890,677 6,890,677 6,890,677 - Fund balances, end of year $ 210,677 $ 209,677 $ 6,994,837 $ 6,785,160

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

El Monte Housing Authority Year ended June 30, 2019

156

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Use of money and property $ - $ - $ 52 $ 52

Total revenues - - 52 52

Total expenditures - - - -

Change in fund balance - - 52 52

Fund balances, beginning of year 13 13 13 - Fund balances, end of year $ 13 $ 13 $ 65 $ 52

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

2010 Lease Revenue Bond Debt Service Fund Year ended June 30, 2019

157

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Intergovernmental $ 608,300 $ 608,300 $ 609,635 $ 1,335 Use of money and property 1,291,800 1,291,800 1,316,912 25,112

Total revenues 1,900,100 1,900,100 1,926,547 26,447

Debt service: Principal retirement 415,000 415,000 415,000 - Interest and fiscal charges 1,484,400 1,484,400 1,484,268 132

Total expenditures 1,899,400 1,899,400 1,899,268 132

Change in fund balance 700 700 27,279 26,579

Fund balances, beginning of year 1,277,033 1,277,033 1,277,033 - Fund balances, end of year $ 1,277,733 $ 1,277,733 $ 1,304,312 $ 26,579

Final

Expenditures

City of El Monte Budgetary Comparison Schedule

Capital Projects Year ended June 30, 2019

158

Variance with Final Budget -

Original Actual Positive Budget Budget Amounts (Negative)

Revenues Total revenues $ - $ - $ - $ -

Current: General government 1,229,000 - - - Public works - 54,450 54,450 - Capital outlay 6,705,000 7,879,550 56,007 7,823,543

Total expenditures 7,934,000 7,934,000 110,457 7,823,543

Excess (deficiency) of revenues over expenditures (7,934,000) (7,934,000) (110,457) 7,823,543

Other financing sources (uses) Transfers in 6,705,000 6,705,000 - (6,705,000)

Net other financing sources (uses) 6,705,000 6,705,000 - (6,705,000)

Change in fund balance (1,229,000) (1,229,000) (110,457) 1,118,543

Fund balances, beginning of year 1,252,748 1,252,748 1,252,748 - Fund balances, end of year $ 23,748 $ 23,748 $ 1,142,291 $ 1,118,543

Final

Expenditures

City of El Monte Combining Statement of Net Position

All Internal Service Funds June 30, 2019

159

Self Vehicle Equipment Insurance Replacement Replacement Total

ASSETS Current assets

Cash and investments $ - $ 672,136 $ 817,126 $ 1,489,262 Receivables: Accounts 22,481 - - 22,481 Prepaid accounts 2,500 - - 2,500 Due from other funds - - 154,638 154,638

Total current assets 24,981 672,136 971,764 1,668,881 Noncurrent assets

Capital assets - 495,810 18,636 514,446 Accumulated depreciation - (77,178) (4,038) (81,216) Capital assets - 418,632 14,598 433,230 Total assets 24,981 1,090,768 986,362 2,102,111

LIABILITIES Current liabilities

Accounts payable 257 142,874 - 143,131 Due to other funds 154,638 - - 154,638 Accrued claims and judgments 3,573,807 - - 3,573,807

Total current liabilities 3,728,702 142,874 - 3,871,576 Noncurrent liabilities Advances from other funds 300,000 300,000

Accrued claims and judgments 11,906,403 - - 11,906,403 Total liabilities 15,935,105 142,874 - 16,077,979

NET POSITION Unrestricted net position (deficit) (15,910,124) 947,894 986,362 (13,975,868)

Total net position $ (15,910,124) $ 947,894 $ 986,362 $ (13,975,868)

Internal Service Funds

City of El Monte Combining Statement of Revenues, Expenses and Changes in Net Position

All Internal Service Funds Year Ended June 30, 2019

160

Self Vehicle Equipment Insurance Replacement Replacement Total

Operating revenues Interdepartmental charges $ 2,310,983 $ - $ - $ 2,310,983

Total operating revenues 2,310,983 - - 2,310,983

Operating expenses Claims expenses 5,308,990 - - 5,308,990 Depreciation expense - 52,283 4,038 56,321

Maintenance and supplies - 14,849 - 14,849

Total operating expenses 5,308,990 67,132 4,038 5,380,160

Operating loss (2,998,007) (67,132) (4,038) (3,069,177)

Other financing sources Transfers in - 100,000 100,000 200,000

Changes in net position (2,998,007) 32,868 95,962 (2,869,177)

Net position (deficit) - beginning (12,912,117) 915,026 890,400 (11,106,691)

Net position (deficit) - ending $ (15,910,124) $ 947,894 $ 986,362 $ (13,975,868)

Internal Service Funds

City of El Monte Statement of Cash Flows

Proprietary Funds Year ended June 30, 2019

See notes to financial statements. 161

Self Vehicle Equipment Insurance Replacement Replacement Total

Cash flows from operating activities Cash received for interfund service provided $ 2,310,983 $ - $ - $ 2,310,983 Cash paid to suppliers for goods and services (5,234,139) 128,025 (154,638) (5,260,752)

Net cash used in operating activities (2,923,156) 128,025 (154,638) (2,949,769)

Cash flows from non-capital financing activities Transfers from other funds - 100,000 100,000 200,000

Net cash provided by non-capital and related financing activities - 100,000 100,000 200,000

Cash flows from capital and related financing activities Acquisition of capital assets - (304,522) - (304,522)

Net cash used in capital and related financing activities - (304,522) - (304,522)

Change in cash and cash equivalents (2,923,156) (76,497) (54,638) (3,054,291)

Beginning cash and cash equivalents 2,923,156 748,633 871,764 4,543,553 Ending cash and cash equivalents $ - $ 672,136 $ 817,126 $ 1,489,262

Reconciliation of operating loss to net cash provided by (used in) operating activities: Operating loss $ (2,998,007) $ (67,132) $ (4,038) $ (3,069,177)

Adjustments to reconcile operating loss to net cash used in operating activities: Depreciation - 52,283 4,038 56,321 (Increase) decrease in: Accounts receivable (22,471) - - (22,471) Prepaid accounts (2,500) - - (2,500) Due from other funds - - (154,638) (154,638) Increase (decrease): Accounts payable (19,294) 142,874 - 123,580 Due to other funds 154,638 - - 154,638 Compensated absences payable - - - - Accrued claims and judgments (35,522) - - (35,522) Net cash used in operating activities $ (2,923,156) $ 128,025 $ (154,638) $ (2,949,769)

Internal Service Funds

City of El Monte Description of Statistical Section Contents

162

This part of the City's Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. In contrast to the financial section, the statistical section information is not subject to independent audit.

Contents Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Table 1 Net position by Component Table 2 Changes in Net position Table 3 Fund Balances of Governmental Funds Table 4 Fund Balances of Governmental Funds GASB#54 Table 5 Changes in Fund Balances of Governmental Funds Table 6 Governmental Activities Tax Revenues by Source

Revenue Capacity These schedules contain information to help reader assess the City's most significant local revenue source, the property tax.

Table 7 Assessed Value and Estimated Value of Taxable Property Table 8 Direct and Overlapping Property Tax Rates Table 9 Principal Property Taxpayers Table 10 Property Tax Levies and Collections

Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

Table 11 Ratios of Outstanding Debt by Type Table 12 Direct and Overlapping Government Activities Debt Table 13 Legal Debt Margin Information Table 14 Pledged Revenue Coverage

Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Table 15 Demographic and Economic Statistics Table 16 Principal Employers

City of El Monte Description of Statistical Section Contents

163

Operating Information These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and activities it performs. Table 17 Full-time Equivalent City Employees by Function / Program Table 18 Operating Indicators by Function/Program Table 19 Capital Assets by Function Table 20 Water Rates Table 21 Top Water Customers Sources: Unless otherwise noted, the information in these schedules is derived from the Comprehensive Annual Financial Report for the relevant year.

City of El Monte Table 1 - Net Position by Component

Last Ten Fiscal Years

164

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Governmental activities

Net Investment in capital assets 382,391,198$ 382,386,047$ 406,191,154$ 408,942,772$ 410,145,295$ 413,506,843$ 417,936,017$ 428,069,299$ 430,694,629$ 429,478,048$

Restricted 68,553,946 66,201,676 71,058,861 67,082,252 62,080,199 63,168,424 59,313,835 60,732,597 55,253,361 57,052,583

Unrestricted (3,841,062) 2,156,436 (6,986,991) (9,978,137) (4,728,375) (131,237,522) (121,391,436) (119,813,615) (210,559,952) (213,173,174)

Total governmental activities net position 447,104,082$ 450,744,159$ 470,263,024$ 466,046,887$ 467,497,119$ 345,437,745$ 355,858,416$ 368,988,281$ 275,388,038$ 273,357,457$

Business-type activities

Net Investment in capital assets 7,672,327$ 6,403,743$ 5,901,252$ 3,846,931$ 3,575,181$ 2,745,186$ 2,641,756$ 4,271,724$ 6,511,640$ (1,416,196)$

Restricted 411,743 403,419 623,422 403,422 403,422 403,445 403,506 404,024 403,491 7,254,671

Unrestricted 7,010,143 7,977,221 7,959,707 9,687,539 10,348,805 3,936,053 4,925,832 3,456,244 (2,083,741) 3,430,680

Total business-type activities net position 15,094,213$ 14,784,383$ 14,484,381$ 13,937,892$ 14,327,408$ 7,084,684$ 7,971,094$ 8,131,992$ 4,831,390$ 9,269,155$

Primary government

Net Investment in capital assets 390,063,525$ 388,789,790$ 412,092,406$ 412,789,703$ 413,720,476$ 416,252,029$ 420,577,773$ 432,341,023$ 437,206,269$ 428,061,852$

Restricted 68,965,689 66,605,095 71,682,283 67,485,674 62,483,621 63,571,869 59,717,341 61,136,621 55,656,852 64,307,254

Unrestricted 3,169,081 10,133,657 972,716 (290,598) 5,620,430 (127,301,469) (116,465,604) (116,357,371) (212,643,693) (209,742,494)

Total primary government net position 462,198,295$ 465,528,542$ 484,747,405$ 479,984,779$ 481,824,527$ 352,522,429$ 363,829,510$ 377,120,273$ 280,219,428$ 282,626,612$

2009 restated for Effect of Prior Period adjustment in 2010 The City of El Monte implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation of GASB 34 is not availablke The City of El Monte implemented GASB 34 Infrastructure Valuation Services for the fiscal year ended June 30, 2007. The City of El Monte implemented GASB 68 Accounting and Financial Reporting for Pensions for the fiscal year ended June 30, 2015. The City of El Monte implemented GASB 75 Accounting and Financial Reporting for Postemployment Benefits Other than Pensions (OPEB) for the fiscal year ended June 30, 2018.

Source: Finance Department, City of El Monte

City of El Monte Table 2 – Changes in Net Position

Last Ten Fiscal Years

165

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Expenses Governmental activities:

General government 37,182,894$ 29,578,242$ 31,035,167$ 20,788,814$ 22,732,447$ 23,640,914$ 24,848,509$ 27,106,832$ 33,049,702$ 33,668,050$ Parks, recreation, and cultural 4,148,973 4,745,831 3,292,920 3,163,505 2,928,453 2,968,162 2,792,932 3,037,979 4,839,794 3,685,407 Economic development - 3,703,687 3,795,416 4,231,041 5,679,490 2,608,571.00 1,635,333 1,911,677 3,526,468 7,498,438 Public works 11,013,617 10,677,438 12,273,857 15,096,927 16,274,135 15,952,980 16,585,908 19,397,177 22,457,132 14,498,059 Public safety 29,821,998 32,851,129 31,373,685 33,813,668 35,302,886 33,364,275 33,012,638 35,464,248 41,819,319 43,826,465 Interest on long-term debt and issue costs 6,560,377 1,826,698 4,375,648 2,492,205 2,783,650 2,455,645 2,434,888 2,474,698 1,840,106 1,530,412

Total governmental activities expenses 88,727,858 83,383,025 86,146,693 79,586,160 85,701,061 80,990,547 81,310,208 89,392,611 107,532,521 104,706,831

Business-type activities:

Water authority and sewer fund 5,982,157 6,813,653 6,200,127 6,448,416 6,003,145 6,044,861 5,957,680 6,250,283 6,584,282 6,993,953

Total business-type activities expenses 5,982,157 6,813,653 6,200,127 6,448,416 6,003,145 6,044,861 5,957,680 6,250,283 6,584,282 6,993,953

Total primary government expenses 94,710,015$ 90,196,678$ 92,346,820$ 86,034,576$ 91,704,206$ 87,035,408$ 87,267,888$ 95,642,894$ 114,116,803$ 111,700,784$

Program Revenues Governmental activities:

Charges for services: General government 2,114,853$ 3,139,208$ 2,660,459$ 417,889$ 377,054$ 349,516$ 378,402$ 326,524$ 421,440$ 569,481$ Parks, recreation, and cultural 3,228,325 828,110 899,689 1,337,638 505,314 1,213,806 1,150,647 1,374,211 979,217 1,105,555 Economic development - 3,368,408 3,668,748 1,743,141 2,198,057 1,819,589 3,394,330 3,458,458 3,809,550 4,535,793 Public works 2,382,772 861,338 994,082 1,254,749 1,505,903 3,389,613 1,000,247 2,289,590 1,592,969 2,036,886 Public safety 2,323,037 2,429,210 2,136,780 1,758,649 1,516,786 1,528,004 1,398,239 1,130,297 1,082,746 1,183,932 Operating grants and contributions 7,757,105 6,909,382 9,245,274 12,050,550 12,337,537 12,032,841 9,333,169 7,712,035 9,634,788 8,696,239 Capital grants and contributions 3,426,688 7,471,458 7,219,958 2,961,085 3,788,170 3,712,045 3,938,321 2,143,189 2,259,303 2,241,597

Total governmental activities program revenues 21,232,780 25,007,114 26,824,990 21,523,701 22,228,821 24,045,414 20,593,355 18,434,304 19,780,013 20,369,483

Business-type activities: Charges for services:

Water authority and sewer fund 6,318,772 6,761,971 6,573,474 6,301,092 6,579,007 6,651,294 6,876,895 6,400,515 7,916,503 8,472,443

Operating Contributions and Grants:

Water authority and sewer fund 135,512 87,977 24,995 41,601 62,487 185,197 - 7,500 - -

Total business-type activities program revenues 6,454,284 6,849,948 6,598,469 6,342,693 6,641,494 6,836,491 6,876,895 6,408,015 7,916,503 8,472,443

Total primary government program revenues 27,687,064$ 31,857,062$ 33,423,459$ 27,866,394$ 28,870,315$ 30,881,905$ 27,470,250$ 24,842,319$ 27,696,516$ 28,841,926$

Net (expense) revenue Governmental activities (67,495,078)$ (58,375,911)$ (59,321,703)$ (58,062,459)$ (63,472,240)$ (56,945,133)$ (60,716,853)$ (70,958,307)$ (87,752,508)$ (84,337,348)$ Business-type activities 472,127 36,295 398,342 (155,723) 638,349 794,630 919,215 157,732 1,332,221 1,478,490

Total primary government net expense (67,022,951)$ (58,339,616)$ (58,923,361)$ (58,218,182)$ (62,833,891)$ (56,150,503)$ (59,797,638)$ (70,800,575)$ (86,420,287)$ (82,858,858)$

General Revenues and Other Changes in Net Assets Governmental activities:

Taxes

Property taxes, levied for general purposes 31,914,717$ 32,108,113$ 29,761,876$ 23,681,773$ 24,509,692$ 26,099,320$ 27,532,723$ 28,984,080$ 30,744,183$ 33,378,300$ Transient occupancy taxes 273,128 266,460 277,629 298,784 318,023 379,991 419,552 475,614 819,545 1,009,950 Sales taxes 13,482,687 18,365,147 19,908,564 21,908,497 22,812,015 23,527,026 25,664,884 25,478,114 26,818,074 28,987,321 Franchise taxes 3,841,747 2,658,124 3,127,463 2,427,661 3,284,097 3,138,337 3,474,799 3,623,293 3,770,535 3,556,359 Business licenses taxes 135,156 143,629 132,044 2,024,962 2,183,836 2,110,351 2,501,208 2,644,494 2,725,845 2,728,949 Utility user taxes 7,850,115 7,436,906 7,129,350 7,087,818 7,134,428 7,177,685 6,869,855 6,824,008 6,644,912 6,169,379 Other taxes 2,080,476 496,829 403,452 508,683 608,814 587,024 681,879 729,201 1,420,683 2,908,676

Intergovernmental, unrestricted:

Motor vehicle in-lieu 373,048 406,053 328,956 64,828 53,652 51,826 46,713 51,019 60,149 56,259 Use of money and property 4,915,268 1,366,333 1,822,085 1,302,410 1,146,044 1,103,442 1,160,164 1,344,967 1,681,735 2,257,146 Gain on sale of assets - - - - - - - - 1,203,448 1,239,554 Other 92,990 269,038 341,432 597,391 1,581,528 3,085,984 1,421,951 1,920,584 2,182,083 1,366,861 Special item - (864,036) - (929,376) 509,360 181,143 98,088 (123,407) (150,512) 501,645 Transfers - 200,000 283,612 200,000 296,273 100,000 1,265,708 12,136,205 100,000 100,000

Total governmental activities 64,959,332 62,852,596 63,516,463 59,173,431 64,437,762 67,542,129 71,137,524 84,088,172 78,020,680 84,260,399

Business-type activities: Investment earnings 60,528 53,387 25,894 42,639 47,440 43,243 60,936 73,603 143,255 394,144 Other 8,733 85,616 20,281 197,930 - 142 6,259 29,563 - - Transfers - (200,000) (283,612) (200,000) (296,273) (100,000) (100,000) (100,000) (100,000) (100,000)

Total business-type activities 69,261 (60,997) (237,437) 40,569 (248,833) (56,615) (32,805) 3,166 43,255 294,144

Total primary program 65,028,593$ 62,791,599$ 63,279,026$ 59,214,000$ 64,188,929$ 67,485,514$ 71,104,719$ 84,091,338$ 78,063,935$ 84,554,543$

Change in Net Position

Governmental activities (2,535,746)$ 4,476,685$ 4,194,760$ 1,110,972$ 965,522$ 10,596,996$ 10,420,671$ 13,129,865$ (9,731,828)$ (76,949)$ Business-type activities 541,388 (24,702) 160,905 (115,154) 389,516 738,015 886,410 160,898 1,375,476 1,772,634

Total primary government program (1,994,358)$ 4,451,983$ 4,355,665$ 995,818$ 1,355,038$ 11,335,011$ 11,307,081$ 13,290,763$ (8,356,352)$ 1,695,685$

The City of El Monte implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation of GASB 34 is not available. * The 2011 and 2010 amounts represent a change in recognition of interest income and interest expense on loans between the General Fund and the Redevelopment Agency.

Source: Finance Department, City of El Monte

City of El Monte Table 3 & 4 – Fund Balances of Governmental Funds

Last Ten Fiscal Years

166

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 General Fund

Reserved 102,055,636$ Unreserved 4,160,710

Total general fund 106,216,346$

All other governmental funds

Reserved 26,280,794$

Unreserved, reported in:

Special revenue funds 27,665,852 Debt service funds 8,757,158 Capital projects funds (95,571,019)

Total all other governmental fund (32,867,215)$

GASB 54 Fund Balance Classification: General Fund Nonspendable 18,873,079$ 18,886,423$ 19,044,938$ 22,163,961$ 20,920,508$ 19,942,149$ 20,438,164$ 20,194,593$ 19,831,616$ Restricted - - - 501,994 370,531 524,431 508,609 494,652 176,511 Assigned - - - 9,100,000 18,673,000 19,476,714 21,756,795 19,655,898 19,963,490 Unassigned 8,440,216 8,644,339 11,469,215 3,280,429 1,653,074 5,605,880 1,757,121 - - Total general fund 27,313,295 27,530,762 30,514,153 35,046,384 41,617,113 45,549,174 44,460,689 40,345,143 39,971,617 All other governmental funds Nonspendable 13,525 4,327 - 54,611 29,667 5,065 10,638 - - Restricted Special revenue funds 40,764,700 53,485,668 54,336,711 58,241,106 59,179,911 56,306,497 56,903,361 52,239,054 55,596,511 Capital projects funds 20,786,130 12,688,988 9,783,516 31,216 - - 1,307,510 1,252,748 1,142,291 Debt service funds 6,502,042 1,250,933 1,248,318 1,324,843 1,321,941 1,344,174 1,262,856 1,277,033 1,304,312 Committed 78,804,828 - - - - - - - - Unassigned (92,056,922) (915,551) (1,054,062) (1,833,890) (2,696,066) (722,118) (656,877) (1,189,197) (1,733,018) Total all other governmental funds 54,814,303 66,514,365 64,314,483 57,817,886 57,835,453 56,933,618 58,827,488 53,579,638 56,310,096 Total Governmental Funds 82,127,598$ 94,045,127$ 94,828,636$ 92,864,270$ 99,452,566$ 102,482,792$ 103,288,177$ 93,924,781$ 96,281,713$

The City of El Monte implemented GASB 34 for the fiscal year ended June 30, 2003. Information prior to the implementation of GASB is not available.

Source: Finance Department, City of El Monte

City of El Monte Table 5 - Changes in Fund Balances of Governmental Funds

Last Ten Fiscal Years

167

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Revenues

Taxes 63,467,593$ 64,650,097$ 65,332,159$ 62,277,534$ 65,841,564$ 67,674,576$ 70,695,250$ 71,828,831$ 76,173,496$ 77,261,068$ Licenses and permits 2,517,044 2,643,806 2,518,997 762,214 986,933 1,482,638 1,413,277 1,378,163 1,693,143 2,464,508 Intergovernmental 10,164,303 15,543,494 13,218,295 10,862,667 10,322,262 8,368,013 9,841,472 6,225,037 6,886,969 9,621,567 Charges for services 2,980,376 2,747,434 2,760,338 3,019,053 3,866,329 4,790,410 4,205,638 4,822,719 5,203,643 6,388,580 Fines and forfeitures 1,298,040 1,561,288 1,719,778 1,825,943 1,441,434 1,362,878 1,374,249 1,242,529 1,230,538 1,215,560 Use of money and property 4,915,268 1,608,928 1,776,326 1,048,530 1,124,564 1,044,042 1,160,085 1,267,098 1,646,087 4,006,051 Contributions 203,687 193,006 199,637 181,140 89,920 405,663 610,934 674,085 471,462 - Miscellaneous 4,488,670 2,549,143 2,531,484 2,454,371 2,218,961 5,656,492 2,275,396 3,338,694 2,870,370 4,322,254 Net change in fair value of investments - - - (929,376) 509,360 181,143 98,088 (123,407) (150,512) -

Total revenues 90,034,981 91,497,196 90,057,014 81,502,076 86,401,327 90,965,855 91,674,389 90,653,749 96,025,196 105,279,588

Expenditures

Current: General government 35,030,299 27,553,572 29,329,966 19,542,961 20,934,236 20,430,156 22,019,727 24,223,926 26,515,656 29,298,832 Parks, recreation and cultural 4,003,571 4,522,463 3,076,821 2,957,309 2,734,176 2,956,668 2,933,995 3,145,497 4,627,936 3,553,928 Economic development - 3,703,687 3,431,716 3,984,763 5,430,664 2,694,122 1,740,963 2,022,309 3,416,404 7,230,928 Public works 5,445,472 7,622,183 7,941,927 10,317,511 11,215,809 12,659,130 15,010,029 16,042,485 17,588,228 13,927,793 Public safety 28,728,032 31,049,574 29,393,872 31,562,378 33,276,479 34,296,919 34,910,924 37,007,611 40,060,785 42,262,933 Capital outlay 5,992,383 21,923,576 12,762,314 7,862,196 7,288,106 6,785,299 7,598,789 5,316,396 7,852,892 3,706,867 Debt Service: Principal retirement 2,221,482 1,942,000 1,853,000 1,602,000 1,701,000 1,876,000 3,028,000 11,470,000 3,440,000 1,291,000 Interest and fiscal charges 6,029,713 1,806,114 3,469,859 2,531,116 2,631,674 2,588,865 2,467,444 2,556,345 1,776,691 1,560,375 Bond issuance cost - 908,543 - - 166,147 - - - - -

Total expenditures 87,450,952 101,031,712 91,259,475 80,360,234 85,378,291 84,287,159 89,709,871 101,784,569 105,278,592 102,832,656

Revenues over (under) expenditures 2,584,029 (9,534,516) (1,202,461) 1,141,842 1,023,036 6,678,696 1,964,518 (11,130,820) (9,253,396) 2,446,932

Other Financing Sources (Uses)

Transfers in 10,250,309 19,367,784 9,367,779 7,459,364 15,368,873 3,939,319 5,266,600 4,012,800 4,404,818 4,173,496 Transfers out (10,250,309) (19,417,784) (9,384,167) (7,559,364) (15,263,000) (4,029,719) (5,366,600) (4,112,800) (4,504,818) (4,273,496) Refunding bonds issued - - - - 4,803,723 - - - - - Notes and loans issued 450,082 - - - - - - - - - Proceeds from sale of land held for resale - - - 300,000 - - - - - - Other debts issued - 19,255,000 10,000,000 - (4,372,671) - - - - - Miscellaneous (70,593) (894,193) - - - - 1,165,708 12,036,205 - -

Net other financing sources (uses) 379,489 18,310,807 9,983,612 200,000 536,925 (90,400) 1,065,708 11,936,205 (100,000) (100,000)

Change in fund balances 2,963,518$ 8,776,291$ 8,781,151$ 1,341,842$ 1,559,961$ 6,588,296$ 3,030,226$ 805,385$ (9,353,396)$ 2,346,932$

Debt service as a percentage of noncapital expenditures 9.98% 3.82% 7.62% 6.00% 5.44% 5.76% 6.58% 15.02% 5.32% 2.87%

Source: Finance Department, City of El Monte

City of El Monte Table 6 - Tax Revenues by Source - Governmental Activities

Last Ten Fiscal Years

168

City of El Monte Table 7 - Assessed Value and Estimated Actual Value of Taxable Property

Last Ten Fiscal Years (rate per $100 of assessed value)

169

Fiscal Year Residential Commercial Other Property

Less: Tax Exempt Real Property

Total Taxable Assessed Value

Total Direct Tax Rate

Estimated Actual Taxable Value (1)

2010 3,836,445,196$ 967,476,562$ 1,179,202,504$ 46,540,442$ 5,936,583,820$ 0.36092% 5,936,583,820$ 2011 3,801,709,215 940,004,168 1,120,153,954 49,631,071 5,812,236,266 0.35572% 5,812,236,266 2012 3,862,423,779 947,932,740 1,048,968,931 49,041,796 5,810,283,654 0.34806% 5,810,283,654 2013 3,924,119,452 965,154,088 1,041,804,256 58,039,660 5,873,038,136 0.34797% 5,873,038,136 2014 4,089,110,471 980,098,697 1,044,567,594 56,126,462 6,057,650,300 0.24770% 6,057,650,300 2015 4,327,685,408 1,018,947,908 1,217,554,355 55,404,795 6,345,825,284 0.24785% 6,345,825,284 2016 4,502,784,697 1,036,602,565 1,022,161,177 (52,992,652) 6,614,541,091 0.24776% 6,614,541,091 2017 4,752,667,452 1,138,193,486 1,271,412,054 183,700,502 6,978,572,490 0.24776% 6,978,572,490 2018 5,001,077,169 1,202,655,929 1,405,155,859 204,663,986 7,404,224,971 0.24776% 7,404,224,971 2019 5,275,529,571 1,284,810,997 1,565,101,503 245,503,428 7,879,938,643 0.24877% 7,879,938,643

(1) Assessed Value is equal to Estimated Taxable Value and Actual Value Source: HdL Coren & Cone, Los Angeles County Assessor 2018/19 Combined Tax Rolls

Real Property

65%16%

19%

2019 Assessed Valuation

Residential Commercial Other Property

City of El Monte Table 8 - Direct and Overlapping Property Tax Rates

Last Ten Fiscal Years

170

Agency 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Basic Levy 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 El Monte City School District 0.11907 0.12388 0.12733 0.13288 0.12735 0.11822 0.14642 0.14682 0.14616 0.14580 El Monte General Fund 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 El Monte Union High School 0.09654 0.08475 0.09591 0.08992 0.09799 0.08418 0.09155 0.08469 0.08243 0.08793 Metropolitan Water District 0.00430 0.00370 0.00370 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 Mountain View Sd Ds 2016 Series A 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.04770 0.05534 Pasadena Community College Dist 0.02300 0.01986 0.01956 0.02056 0.01899 0.01032 0.00872 0.00885 0.00819 0.00767 Rio Hondo Community College Dist 0.02714 0.03439 0.03418 0.02812 0.02892 0.02821 0.02712 0.02808 0.02748 0.02554 Rosemead School District 0.11358 0.10743 0.10507 0.10240 0.10314 0.09886 0.09997 0.08533 0.11979 0.09260 Total Direct & Overlapping Tax Rates 1.53364 1.52401 1.53575 1.52738 1.52989 1.49329 1.52728 1.50728 1.58524 1.56838

City's Share of 1% Levy Per Prop 13 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841 0.09841

Voter Approved City Debt Rate 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000 0.15000

Redevelopment Rate 1.15430 1.15370 1.15370

Total Direct Rate 0.36092 0.35572 0.34806 0.34797 0.24770 0.24785 0.24776 0.24805 0.24707 0.24877

Source: HdL, Coren & Cone, Los Angeles County Assessor 2009/10 - 2018/19 Tax Rate Table

City of El Monte Table 9 - Principal Property Taxpayers

Current year and Ten Years Ago

171

Taxpayer

Taxable Assessed Value (USD) Rank

Percentage of Total Taxable Assessed Value

Taxable Assessed Value (USD) Rank

Percentage of Total Taxable Assessed Value

GLC El Monte LLC 96,236,997$ 1 1.22 % MGP XI El Monte Center LLC 87,913,796 2 1.12 % Gill Corporation 75,272,662 3 0.96 % Wells Fargo Bank NA 46,110,980 4 0.59 % 40,988,326$ 2 0.69 % Penske Realty Inc 42,497,409 5 0.54 % 37,729,497 4 0.64 % Safeway Inc 42,244,519 6 0.54 % Multi Investment Associates 38,597,751 7 0.49 % 33,795,543 5 0.57 % Telstar Investments LP 37,208,165 8 0.47 % TRPF 4187 Temple City Boulevard LP 32,850,000 9 0.42 % 9920 Valley Blvd LP 31,379,533 10 0.40 % Von's Companies 99,851,723 1 1.68 % 600 Hobabart LLC 39,372,000 3 0.66 % Arden XC LP 33,660,000 6 0.57 % KM El Monte Investors LLC 32,031,742 7 0.54 % Wohl Penwood El Monte Partners LLC 30,537,555 8 0.51 % Realty Associates Fund VIII LP 28,402,919 9 0.48 % Driftwood Dairy 25,377,910 10 0.43 % Other Taxpayers 7,349,626,831 93.27 %                         5,534,836,605 93.23 %                             

Totals 7,879,938,643$ 100.00 %                         5,936,583,820$ 100.00 %                             

Source: HdL Coren & Cone, Los Angeles County Assessor 2018/19 and 2009/2010 Combined Tax Rolls and the SBE Non-Unitary Roll

2019 2009

City of El Monte Table 10 - Property Tax Levies and Collections

Last Ten Fiscal Years

172

City of El Monte Table 11 - Ratios of Outstanding Debt by Type

Last Ten Fiscal Years

173

Fiscal Year

Revenue Bonds

Certificates of Participation

Tax Allocation Bonds (2)

Notes and Loans Payable

Capital Leases

Unamortized bond discount / premium

Revenue Bonds Capital Leases

Notes Payable

Unamortized bond discount / premium

Total Primary

Government

% of Personal

Income(1)

Per- Capita

(1)

2010 -$ 5,930,000$ 27,975,000$ 8,977,527$ 422,810$ (1,045,128)$ 17,430,000$ 18,590,759$ -$ (693,504)$ 77,587,464$ 5.11% 617 2011 19,255,000 5,930,000 27,250,000 9,427,527 397,449 (1,586,927) 17,430,000 18,390,759 - (665,582) 95,828,226 5.61% 758 2012 29,065,000 5,205,000 - 7,621,000 370,617 (633,172) 17,010,000 18,390,759 - (637,660) 76,391,544 4.69% 671 2013 28,755,000 4,435,000 - 7,399,000 342,230 (607,322) 16,570,000 18,390,759 - (609,738) 74,674,929 4.54% 653 2014 28,430,000 3,920,000 - 6,843,000 312,197 (468,812) 16,120,000 17,977,364 - (581,816) 72,551,933 4.31% 631 2015 28,090,000 3,125,000 - 6,252,000 280,423 (459,009) 15,655,000 17,977,364 - 95,381 71,016,159 4.21% 617 2016 27,730,000 2,170,000 - 4,389,000 - (451,859) 15,170,000 17,977,364 1,000,000 90,834 68,075,339 3.94% 598 2017 17,355,000 1,335,000 - 4,279,000 - (444,709) 14,665,000 17,977,364 815,483 87,189 56,069,327 3.17% 491 2018 16,960,000 470,000 - 1,949,000 - (328,843) 14,140,000 17,977,364 - 82,456 51,249,977 2.84% 437 2019 16,545,000 - - 1,543,000 - (334,055) 18,880,000 17,977,364 2,542,462 57,153,771 3.02% 488

. NOTE: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

(1) See the Schedule of Demographic and Economic Statistics for personal income and population data. (2) Dissolution of RDA

Source: Finance Department, City of El Monte Audited Financial Statements

Business-type Activities Governmental Activities

City of El Monte Table 12 - Direct and Overlapping Government Activities Debt

As of June 30, 2019

174

Gross Bonded Percent Applicable Net Bonded

Debt Balance to City (1) Debt (2) Direct Debt: 2010 LEASE REV BOND A/B, NOTES/LOANS PAYABLE 18,088,000$ 100.000 18,088,000$

Total Direct Debt 18,088,000$

Overlapping Debt: METROPOLITAN WATER DISTRICT 23,317,224$ 0.556 129,716$ EL MONTE CITY SD DS 2004 SERIES B 918,875 62.965 578,571 EL MONTE CITY SD DS 2004 SERIES C 750,000 62.965 472,239 EL MONTE CITY SD DS 2004 SERIES D (2009) 8,759,121 62.965 5,515,193 EL MONTE CITY SD DS 2008 SERIES A 8,345,000 62.965 5,254,441 EL MONTE CITY SD DS 2008 SERIES A-1BABS 5,998,159 62.965 3,776,750 EL MONTE CITY SD DS 2008, SERIES B 7,080,000 62.965 4,457,932 EL MONTE CITY SD DS 2012 REFUND BONDS 32,540,000 62.965 20,488,859 EL MONTE CITY SD DS 2014 SERIES A 10,560,000 62.965 6,649,119 EL MONTE CITY SD DS 2015 REF BONDS 9,830,000 62.965 6,189,474 EL MONTE CITY SD DS 2014 SERIES B 4,845,000 62.965 3,050,661 EL MONTE CITY SD DS 2017 REF BOND SER A 17,505,000 62.965 11,022,049 MOUNTAIN VIEW SD DS 2016 SERIES A 31,300,000 72.753 22,771,686 ROSEMEAD SD DS 2007 SERIES D 120,000 17.207 20,649 ROSEMEAD SD DS 2008 SERIES A 215,000 17.207 36,995 ROSEMEAD SD DS 2011 REF BOND 6,195,000 17.207 1,065,986 ROSEMEAD SD DS 2012 REF BONDS 5,160,000 17.207 887,892 ROSEMEAD SD DS 2008 SERIES B 7,566,503 17.207 1,301,983 ROSEMEAD SD DS 2014 REF BONDS 5,560,000 17.207 956,720 ROSEMEAD SD DS 2016 REF BONDS 12,235,000 17.207 2,105,301 ROSEMEAD SD DS 2014 SERIES A 9,000,000 17.207 1,548,648 ROSEMEAD SD DS 2014 SERIES T 2 175,000 17.207 30,113 EL MONTE UNION HSD DS 2008 SERIES A 30,041,132 52.84 15,873,777 EL MONTE UNION HSD DS 2008 SERIES B 25,830,000 52.84 13,648,609 EL MONTE UNION HSD DS 2015 REF BONDS 10,765,000 52.84 5,688,241 EL MONTE UNION HSD DS 2016 REF DLYD DLVR 4,165,000 52.84 2,200,792 EL MONTE UNION HSD DS 2008 SERIES C 48,525,000 52.84 25,640,680 EL MONTE UNION HSD DS 2016 REF BONDS 10,650,098 52.84 5,627,527 EL MONTE UNION HSD DS 2008 SERIES D 56,430,000 52.84 29,817,693 PASADENA CCD DS 2002, 2006 SERIES D 1,840,000 1.992 36,652 PASADENA CCD DS 2002, 2009 SERIES E (BABS) 25,295,000 1.992 503,864 PASADENA CCD DS 2014 REF SERIES A 13,900,000 1.992 276,881 PASADENA CCD DS 2016 REF SERIES A 32,395,000 1.992 645,292 RIO HONDO CCD DS 2005 REFUNDING BONDS 4,085,000 15.78 644,621 RIO HONDO CCD DS 2004 SERIES 2008 127,847,824 15.78 20,174,624 Total - Overlapping Debt 599,743,936$ 219,090,230$

Grand Total Direct and Overlapping Debt 237,178,230$

2018/19 Assessed Valuation: 6,718,783,086.00$ after deducting $1,108,781,872 Incremental Value.

Debt to Assessed Valuation Ratios: Direct debt 0.27%

Overlapping Debt 3.26% Total Debt 3.53%

(1) Listed values represent the actual rate, rounded to the nearest 3 decimal places (2) Listed values are based on the actual rate, not the rounded rate as listed in the table

Source: HdL Coren & Cone, L.A. County Assessor and Auditor Controller's Office

City of El Monte Table 13 – Legal Debt Margin Information

Last Ten Fiscal Years

175

Legal Debt Margin Calculation for Fiscal Year 2019

Assessed value 7,879,938,643$

Debt limit (15% of assessed value) 1,181,990,796 Debt applicable to limit: General obligation bonds 16,545,000 Total net debt applicable to limit 16,545,000 Legal debt margin 1,165,445,796$

Total Net Debt Legal Debt Limit Applicable to Legal Debt as a percentage

Fiscal Year Debt Limit Limit Limit of Debt Limit 2010 890,487,573$ 27,975,000$ 862,512,573$ 96.86% 2011 871,835,440 46,505,000 825,330,440 94.67% 2012 871,542,548 29,065,000 842,477,548 96.67% 2013 880,955,720 28,755,000 852,200,720 96.74% 2014 908,647,545 28,430,000 880,217,545 96.87% 2015 951,873,793 28,090,000 923,783,793 97.05% 2016 992,181,164 27,730,000 964,451,164 97.21% 2017 1,046,785,874 17,355,000 1,029,430,874 98.34% 2018 1,110,633,746 16,960,000 1,093,673,746 98.47% 2019 1,181,990,796 16,545,000 1,165,445,796 98.60%

Source: City of El Monte Finance Department

City of El Monte Table 14 - Pledged Revenue Coverage

Last Ten Fiscal Years

176

Fiscal Year

Gross Revenues

Rate Stabilization

Fund

Less: Net Operating Expenses Net Revenues Principal Interest Coverage

2010 2,922,555$ 400,000$ 1,731,545$ 1,591,010$ 390,000$ 817,822$ 1.32 2011 3,256,851 400,000 1,929,974 1,726,877 405,000 804,008 1.43 2012 3,266,501 403,422 1,879,627 1,790,296 420,000 789,465 1.48 2013 3,423,700 403,422 1,924,815 1,902,307 445,000 774,100 1.56 2014 3,199,184 403,422 2,007,543 1,595,063 450,000 784,320 1.29 2015 3,353,355 403,445 2,081,396 1,675,404 465,000 740,801 1.39 2016 3,436,627 403,471 2,172,752 1,667,346 485,000 747,709 1.35 2017 3,926,310 403,491 2,343,925 1,985,876 505,000 724,070 1.62 2018 4,447,777 404,024 2,383,412 2,468,389 525,000 681,983 2.05 2019 5,192,542 406,122 2,363,686 3,234,978 545,000 837,552 2.34

Fiscal Tax Year Increment Principal Interest Coverage

2010 6,603,164$ 695,000$ 1,299,421$ 3.31 2011 6,803,496 725,000 1,271,411 3.41 2012 - - - - 2013 - - - - 2014 - - - - 2015 - - - - 2016 - - - - 2017 - - - - 2018 - - - - 2019 - - - -

Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Expenditures do not include interest, depreciation or amortization expense

Source: Finance Department, City of El Monte

Water Revenue Bonds

Tax Allocation Bonds

City of El Monte Table 15 - Demographic and Economic Statistics

Last Ten Fiscal Years

177

City of El Monte Table 16 - Principal Employers

Current Year and Nine Years Ago

178

Percentage of Percentage of Total City Total City

Employer Employees Employment Rank Employees Employment Rank

EL MONTE CITY SCHOOL DISTRICT 1500 3.000% 1 LONGO TOYOTA/ LONGO SCION 620 1.240% 2 475 0.581% 4 THE GILL CORPORATION 460 0.920% 3 CATHAY BANK 325 0.650% 4 ASIAN PACIFIC HEALTH CARE VENTURE INC 260 0.520% 5 THE HOME DEPOT #6673 251 0.502% 6 EASTLAND SUBACUTE AND REHABILITATION 244 0.488% 7 LONGO LEXUS 211 0.422% 8 SAM'S CLUB #6614 203 0.406% 9 RAMONA CARE CENTER 189 0.378% 10 El Monte City Elementary District 731 0.895% 1 El Monte High School District 623 0.763% 2 Mountain View Elementary 670 0.820% 3 City of El Monte 429 0.525% 5 Gregg Industries 400 0.490% 6

Drftwood Dairy 300 0.367% 7 El Monte Adult School 300 0.367% 7 Spirit Honda 300 0.367% 7 San Gabriel Transit 300 0.367% 7

El Monte Air Resources Board 300 0.367% 7 MC Gill 250 0.306% 8

Total 4,263 8.526% 5,078 6.215%

Total Employment 50,000 100% 81,700

Source: Finance Department, City of El Monte State of California Economic Development Department - Labor Force Information

20102019

City of El Monte Table 17 - Full-time Equivalent City Employees by Function / Program

Last Ten Fiscal Years

179

City of El Monte Table 18 - Operating Indicators by Function / Program

Last Ten Fiscal Years

180

Function 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Police Department

Physical arrests 3,128 3,126 3,103 3,272 3,370 3,398 3,443 3,269 3,629 3,718 Parking violations 18,686 20,893 18,885 17,719 12,230 17,126 15,374 13,214 15,482 12,739 Moving violations 11,384 12,454 4,682 4,476 4,122 4,129 2,802 2,918 3,696 2,972

Water Department

Total number of customers 22,722 22,722 22,700 22,968 23,760 22,968 23,653 23,405 22,732 22,968 Average daily consumption 20,900 20,900 20,900 20,900 20,840 18,507 16,275 16,932 17,570 17,374 Total active domestic service connections 3,525 3,536 3,554 3,557 3,578 3,544 3,453 3,575 3,560 3,530 Volume of water delivered (in acre feet) 2,343 2,789 1,996 2,335 2,272 2,331 1,823 1,897 1,968 2,112

Source: Finance and Police Departments, City of El Monte Service connections and water volumes are presented on a calendar year basis.

City of El Monte Table 19 - Capital Assets by Function

Last Ten Fiscal Years

181

Function 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Public safety

Police Number of Police Stations 1 1 1 1 1 1 1 1 1 1 Number of Police Motor Vehicles 97 109 95+ 95+ 97 93 94 101 100 98 Fire Number of Fire Stations 4 4 4 4 4 4 4 4 4 4

Highways and streets

Streets (miles) 151.4 151.4 151.4 151.4 151.4 151.4 151.65 151.65 151.65 151.65 Streetlights 4,500 4,500 4,500 4,784 4,784 4,784 4,799 4,785 4,785 4785 Traffic signals 76 76 76 81 82 84 85 82 82 82

Culture and recreation

Parks acreage 51 51 51 51 51 39.8 39.8 39.8 39.8 39.8 Parks 10 10 10 10 10 9 9 9 9 9 Ball diamonds 6 6 6 6 6 4 4 4 4 4 Basketball courts 5 5 5 5 5 5 5 5 5 5 Craft/Activity buildings 4 4 4 4 4 4 4 4 4 4 Gymnasium 1 1 1 1 1 1 1 1 1 1 Swimming pools 7 7 7 7 7 6 6 4 4 4 Community centers 6 6 6 6 6 6 6 6 6 6

Water

Water mains (miles) 38.7 38.7 38.7 38.7 38.7 38.7 40.8 40.8 40.8 40.8 Maximum daily treatment capacity (millions of gallons) 6.5 6.5 6.5 6.5 6.5 5.6 5.8 5.8 5.8 5.8

Source: Various departments, City of El Monte

City of El Monte Table 20 – Water Rates

Last Ten Fiscal Years

182

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Service connection fee - 1 inch meter 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 3,000$ 3,000$

Monthly Service Charge Meter Size 0 - 75 units (1) 0.1567$ 0.1567$ 0.1567$ 0.1567$ 0.1567$ over 75 units 0.2384 0.2384 0.2384 0.2384 0.2384 0 - 125 units 0.1950 0.2140 0.2340 0.2560 0.2800 over 125 units 0.3380 0.3700 0.4050 0.4440 0.4860 - Domestic Service

Meter Size 5/8 " 13.3300$ 13.3300$ 13.3300$ 13.3300$ 13.3300$ 17.3300$ 18.9800$ 20.7800$ 22.7500$ 24.9100$

28.9100 28.9100 28.9100 28.9100 28.9100 37.5800 41.1500 45.0600 49.3400 54.0300 1.5 " 57.8100 57.8100 57.8100 57.8100 57.8100 75.1500 82.2900 90.1100 98.6700 108.0400 2.0 " 92.6400 92.6400 92.6400 92.6400 92.6400 120.4300 131.8700 144.4000 158.1200 173.1400 3.0 " 173.3900 173.3900 173.3900 173.3900 173.3900 225.4100 246.8200 270.2700 295.9400 324.0600 4.0 " 289.0000 289.0000 289.0000 289.0000 289.0000 375.7000 411.3900 450.4700 493.2700 540.1300 6.0 " 577.9800 577.9800 577.9800 577.9800 577.9800 751.3700 822.7500 900.9200 986.5000 1,080.2200 8.0 " 924.7500 924.7500 924.7500 924.7500 924.7500 1,202.1800 1,316.3800 1,441.4400 1,578.3700 1,728.3200

10.0 " 1,329.3400 1,329.3400 1,329.3400 1,329.3400 1,329.3400 1,728.1400 1,892.3200 2,072.0900 2,268.9300 2,484.4800 - Fire Service

Meter Size 2.0 " 37.0600$ 37.0600$ 37.0600$ 37.0600$ 37.0600$ 37.6100$ 41.1900$ 45.1000$ 49.3800$ 54.0800$ 3.0 " 69.4300 69.4300 69.4300 69.4300 69.4300 70.4600 77.1600 84.4900 92.5100 101.3000 4.0 " 115.7200 115.7200 115.7200 115.7200 115.7200 117.4400 128.6000 140.8100 154.1900 168.8400 6.0 " 220.6600 220.6600 220.6600 220.6600 220.6600 223.9300 245.2000 268.4900 294.0000 321.9300 8.0 " 370.3100 370.3100 370.3100 370.3100 370.3100 375.8000 411.5100 450.6000 493.4100 540.2800

10.0 " 534.1100 534.1100 534.1100 534.1100 534.1100 542.0300 593.5200 649.9000 711.6400 779.2500

(1) Unit is equal to 100 gallons.

Source: City of El Monte Finance Department The City approved ordinance number 2846 increasing water rates effective each Jaunuary from 2017 though 2019.

City of El Monte Table 21 – Top Water Customers

Current Year and Nine Years Ago

183

Customer Total

Revenue

Percentage of Total Water

Revenue Rank Total

Revenue

Percentage of Total Water

Revenue Rank

Driftwood Dairy 183,379$ 3.75 % 1 33,047$ 1.10 % 2 LA County Metropolitan Transportation Authority - Access Svcs 102,407 2.10 % 2 43,908 1.46 % 1 Los Angeles County Location 2 - Superior Court 54,533 1.12 % 3 JDH Investments LLC 53,693 1.10 % 4 El Monte Housing - Gateway Apts 52,276 1.07 % 5 TDF-LP 50,632 1.04 % 6 14,629 0.49 % 10 Mike Nijjar 49,700 1.02 % 7 20,766 0.69 % 6 El Monte Union High School 49,220 1.01 % 8 14,688 0.49 % 9 LA Co Int Svc Att:UT 44,166 0.90 % 9 19,242 0.64 % 7 Rio Vista School 34,933 0.72 % 10 Valet Services Location 2 29,504 0.98 % 3 PIONEER PARK#100-67- 26,197 0.87 % 4 David Wasserman 24,611 0.82 % 5 LA Co Int Svc Att:UT 15,220 0.51 % 8

Other Customers 4,210,176 86.18 % 2,759,286 91.95 %

Total Water Sales and Service Revenue 4,885,115$ 100.00 % 3,001,098$ 100.00 %

Source: Finance Department, City of El Monte

2019 2010

14.2

14.3

14.4