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Home My WebLink AboutResolution No. 23-8177 - Apprv Engineer's Report - Lighting & Landscaping Assess (AD 121)• • • A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY APPROVING THE ENGINEER'S REPORT FOR ASSESSMENTS WITHIN THE LIGHTING AND LANDSCAPING ASSESSMENT DISTRICT • 121 FOR FISCAL YEAR . 2023-2024 WHEREAS, by said Resolution No. 23-8154, the City Council of the City of Downey (City Council) ordered an Engineer's Report be prepared in accordance with Section 22622 of the California Streets and Highway Code; and attached WHEREAS, the City Council has now reviewed and examined the Engineer's report hereto as Exhibit i •' �i �• • • i SECTION 2. This Resolution shall take effect immediately. The City Clerk shall certify to the adoption of this Resolution. APPROVED AND ADOPTED this 27th day of June, 2023. CLAUD M. FROM M yor MAOIA ALICIA DIJARTE�,tMC City Clerk I HEREBY CERTIFY that the foregoing Resolution was adopted by the City Council of the City of Downey .:t a Regular --' • held on _ l..: ofJune, 2023, by - following • to AYES: Council Members: Horn, Sosa, Trujillo, Frometa NOE& Council Members: None. ABSENT: Council Members: None. ABSTAIN: Council Members: None, EXHIBIT A f' DistrictLighting and Landscaping Assessment 121 ■ Engineer'sAnnual Intent Meeting: June Fiscal Year 202312024 Public Hearing: July 2023 2023 11111 BROOKSHIRE DOWNEY, CA 1 PREPARED BY WILLDAN FINANCIAL SERVICES W I LLD City of Downey Lighting and Landscaping Assessment District No. 121 For Fiscal Year 2023/2024 City of Downey, County of Los Angeles, State of California 06 # 311 [At I P1 I I I i �-24 I Ea-71 1103 M;RM f" $I* Dated this 19th day of June 2023. Willdan Financial Services Assessment Engineer On Behalf of the City of Downey Jim M 'u re Principal Consuttant Distntdrrii�istrafion Services By: Tyrone Peter PE # C 81888 am �VVtOFES Stq, 10, W N . cc 81888 Z�0'r cAt's MAffhew A. Baumgardner, Director of Public Works/City Engineer Table of Contents Introduction DistrictChangesfor t 024 ......... I ........................... * ................................ I Report Contentand Annual Proceedings SpecificationsPart I - Plans and ............................................................ Zonesof Benefit ............................................................................................................. - Descriptionof Improvements ........................................................................ .... . 6 Part 11 - Method of Apportionment ........................................................... Legislative Authority and Provisions............................................................................. 9 BenefitAnalysis..............................................................................................................10 AssessmentMethodology ........................................... ........................................13 EstimatePart III - ..................................................................... 19 Part IV -Assessment 1....................................................................... District 22 ...................................................................... Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 202312024 Introduction The CiI of DQvtev Qa" WM Lighting and Landscaping Assessment District No. 121 (the "District") in order to provide and maintain various lighting and landscaping improvements throughout the City that provide special benefits to properties within the City. 11;1�11111;�Iqpi�gr� 311 11111i I I � I I I I III ! III ir In --Tff 7777c �77%lstrict utilizes 5enent zones (-1-one7) to aaaress variations in the nature, 7 e location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to various Zones each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone. In fiscal year 2022/2023, the District was comprised of the following Zones: > Zone 1: Residential Street Lighting Account 23-4-5511; > Zone II: Commercial Street Lighting Account 23-4-5512; )I,, Zone III: Safety Lighting and Traffic Signals Account 23-4-5513; > Zone IV: Petition Street Light Installations Account 23-4-5514; Zone V. Regional Shopping Center Street Lighting Account 23-4-5515; RINI I �l�� I *A111- . - - awmaims 11��Iliii 1114111 �- Zone L, On -street Landscaping Account 23-4-551fi EM_ one -percent general property taxes on various parcels within the City and allocated to this District 6ased on expenditures. WILLDAN p 111-110 Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 151IM0 ............... subsequently be declared invalid or Unconstitutional. The word "parcelfor the purposes of this Report, refers to an individual property assigned its own Assessor's Parcel Number ("APN") by the Los Angeles County Assessor's Office. The Los Angeles County Auditor/Controller uses Assessors Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments. At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted� Following final approval of the Report and confirmation of the assessments the Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the Los Angeles County Audftor/Controller to be included on the property tax roll for each parcel. Downey Lighting and Landscaping Assessment District No. 121 WILLDAN Engineer's Annual Report Fiscal Year 2023t2O24 FAV-SQ-1* V I *IS]# C t1YN-111:111C4 (*I A14- 0 Mal Is am, I A I Calf # I - 11 0 0 - 11-1 ine PrOF SU55rrlerilb to Lie leTlea Tp n aurl asseb-5duiv, lut U1 par-It�Iii'llnin fiscal year 2023/2024. M PIT, i r4k or increased assessments through a ballot proceeding con ucted under the provisions of the Califomia Constitution Article XIII D. MM= mitigation equipment, and operational expenses authorized pursuant to t 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions of the improvements a visual depiction of the landscape improvement areas is provided in "Part V- Assessment Diagrame of this Report. More detailed information regarding the specific plans and specifications associated with the improvements are on file in the Public Works Department and by reference are made part of this Report, the provisions of the California Constitution Article XIIID. Wi0l"'WILLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Part IV Aosoo�snriojrit Ro'll; The assessment amounts to be levied and collected in fiscal year 202312024 fb��rcel is I based on the parcel's calculated proportional special benefit as outlined in "'Part 11 - Method of Apportionment" and the annual assessment rates established by the estimated budgets in "Part III - Estimate of Costs" of this Report. Due to the number of parcels within the District, the Assessment Roll for fiscal year 2023/2024 has been filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessoes Parcel Numbers and the corresponding assessment amounts are made part of this Report, Downey Lighting and Landscaping Assessment District No. 121 W�VILLDAN Engineer's Annual Report Fiscal Year 2023/2024 Landscape improvements within the street rights -of -way including median islands, parkway side -panels, parkway slopes, entryway features and street trees throughout the City. Thes(; landscaped improvements and areas may include but are not limited to various combinations of trees; turf, ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete, or pavers; irrigation and drainage systems; and related appurtenances. Lighting facilities on the public streets within the City including street lights, traffic signals, safety lights, and related traffic safety equipment (i.e., Vehicle Speed Feedback Signs and Flashing Beacons). These lighting improvements may include but are not limited to street lights located on the City's arterial streets, traffic signals located throughout the City and local street lights within or adjacent to the various developments and subdivisions. TRURO to various properties within t at Zone. NIUMMI )o Zone 1: Residential Street Lighting Account 23-4-5511; ➢ Zone 2: Commercial Street Lighting Account 23-4-5512; > Zone 3: Safety Lighting and Traffic Signals Account 23-4-5513; Zone 4: Petition Street Light Installations Account 23-4-5514; > Zone 5: Regional Shopping Center Street Lighting Account 23-4-5515,- > Zone 6: Commercial Street Lighting (West Firestone Boulevard) Account 23-4-5516; and > Zone L: On -street Landscaping Account 23-4-5517 Page 5 WILLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineers Annual Report Fiscal Year 2023i2024 • Number of Lights in Zone I City Owned: 837 SCE -• 3,426 Total • • •' 4,263 Zone 2: Commercial Account 234�6612 or li-7bliop—oLipublic roadwaglat(acentto commercial, includin motels and hotely.-ardJr�c-WgA%U%t properties. For energy and maintenance, including replacement of damaged or obsolete lights, and administrative costs. The street lights associated with this Zone currently include the following: Number of Lights in Zone 2 City Owned. 1324 SCE Owned: 904 Total No. of Lights: 2,228 M Downey Lighting and Landscaping o Assessment District N. 121 W�VILLDAN Engineer's Annual Report Fiscal Year 20232024 Zone 4: Peon Installations Account 23-4-6614 For installation of new lighting within Zones I and 11, requested by petition of the majority of property owners within a specific area, and administrative costs. Energy and maintenance costs for lights installed under this Zone are paid from either Zone I or 11, as determined by property use. Currently there are no newly installed street lights being funded by this Zone and no parcels are being assessed for any Zone 4 improvements. ISM= 0 * M Number of Lights in Zone 5 City Owned: 64 SCE Owned: 35 Total No. of Lights: 99 Zone 6: Commercial (West Firestone Boulevard) Account 23-4-5616 Number of Lights in Zone 6 City Owned: 9 219= M M Page 7 Vi. WILLDAN W TA�4 I MEASMW Engineers Annual Report Fiscal Year 2023/2024 7one 3: Safety Lighting and Traffic Signals Account 23-4-5513 State Owned: 41 City -Owned: 542 City -Others (Shared): 89 Total No. of Lights: 672 Number of Traffic Signals City -Owned: 95 City -Others (Shared): 23 Total No. of Signals: 118 Number of Vehicle Speed Feedback Signs Total Feedback Signs: 28 Number of Flashing Beacons City -Owned: 14 City -Others (Shared): 2 Total Flashing Beacons: 16 Zone L- On -street Landscaping Account 23-"517 For tree trimming, replacement, removals, and other landscaping maintenance along the parkways and medians of public street rights -of -way, including administrative costs, The landscape improvement areas for which properties in this Zone receive special benefit are generally shown on the Landscaping Zone L Diagram in part V of this Report. M A jig" M Downey Lighting and Landscaping Assessment District No. 121 MEngineer's Annual •. (WILLDAN Fiscal Year 202312024 • i iiiiiii # # • Act The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value: Section 22573 defines the net amount to be assessed as follows: iWAN WAIWA9 W`� - -4 A` A" eirf lim in proportion to the estimated benefits to be received by each such lot or parcel from the improvements. " Section 22574 provides •r zones as follows: "The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. Arr,#i-rds-1-ral/ cfawst "l-stwIlaffirm a sawt& i44S'e'&d #1 the improvements. " The formulas used for calculating assessments and the designation of zones herein reflect the raijLiUSL��Jjdke Distict 2-fid fte ingrovenests 9*d within tte District. Article X111 D Section 2d defines District as follows: "District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property -related service",, Article X1 II D Section 2i defines Special Benefit as follows: "Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit." iu( W I LLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineers Annual Report Fiscal Year 2023=24 ! I � I � t I � � I � � � � � I, , II IT 'An agency which proposes to levy an assessment shall identify a# parcels which will have a special berrefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each Jdandried parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. " Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that both street lights and traffic signals serve in part to enhance traffic safety, the installation and construction of these improvements are clearly required by the development of properties within the District and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkwaytroadway egress benefit. Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners and guests, it Is reasonable to assume that these properties derive a particular and distinct benefit from the street lights and traffic signals that support the safe access to the properties and essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the assessed properties. As a result, the maintenance of these lighting improvements is a particular and distinct benefit to the properties and developments within each Zone. Downey Lighting and Landscaping Assessment District No. 121 i,VWILLDAN Engineer's Annual Report Fiscal Year 2023/2024 Other Landscaping General Benerits In addition to the general benefit identified above, it is recognized that there are indirect or dental general benefits to properties within the District as well as the general public that are ,-ssociated with regular landscape maintenance services, including: � Minimization of dust and debris; and I;IJI!!1jllll I I fillililliviiiiijilill Jill Ill I• IF1101fli I all Z+�i �!!: I ill Ill :;: , i Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not exist. However, it is also recognized that with the regular maintenance of the landscape improvements, the effort and cost to monitor and address these issues are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. Therefore, conservatively, we estimate that the costs associated with these indirect and incidental benefits do not exceed two percent (2%) of the annual maintenance expenditures for the landscaping improvements. Page 11 Downey Lighting and Landscaping Assessment District No. 121 WILLDAN Ww", • Annual Report Fiscal Year 202=024 Together with the baseline general benefit costs and the indirectlincidental general benefit costs identified above, it is reasonable to conclude that the overall general benefit costs associated with the various District/Zone landscape improvements is less than seven percent (7%) of the regular annual maintenance expenditures. These general benefit costs shall be excluded from the special benefit assessment funding and not assessed to the parcels within District. However, to ensure that no parcel is assessed for more than its proportional special benefit for local landscaping improvements, for fiscal year 2023/2024 the City will contribute for general benefit an arnount equal to ten percent (10%) of the estimated Annual Maintenance Expenditures and Administration Expenses budgeted for Zone L. • 1 1 6 * tl�E Downey Lighting and Landscaping Assessment District No. 127 W�VILLDAN Engineer's Annual Report Fiscal Year 2023/2024 Likewise, street lighting on the arterial streets and other non-residential areas, it is reasonable to 0 got Therefore, based on these observations, to ensure that no parcel is assessed for more than its proportional special benefit for street lighting, for fiscal year 2023/2024 the City will contribute for general benefit an amount equal to thirty percent (30%) of the combined estimated "Total Annual Maintenance Expenditures" and "Annual Administration Expenses" budgeted for arterial street lighting. L Kzeje 1 0 to and from those properties and the overall need for such public improvements is dramatically reduced in areas with less property development. However, to ensure that no parcel is assessed for more than its proportional special benefit for traffic signal improvements, for fiscal year L,71VJ� ILIA!j III I I I WA 10� _%SJ@j7JjL E= Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor's Office. To assess benefits equitably it is necessary to calculate each property's relative share of the special benefits conferred by the funded improvements and service. The method of apportionment originally developed for this District was based on assessment formulas appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for developed non-residential properties. A parcel use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of improvements associated with that property. WILLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Zone 1: Residential Account 23-4-6611 Pace 14 Downey Lighting and Landscaping Assessment District No, 121 Engineer's Annual Report Fiscal Year 2023/2024 �1111 q 01010111 Lei II 1-, 11 V-1 LW I I I!Ltt I (ZIO a I a LZIE;t I I I LAM Trips per Applied Applied Assessment Fiscal Year Maximum Maximum Density (N umber of Assessed Dwelling Dwelling Rate Rates (Ii/Dwelling 2023/2024 Assessment Rate Authorized Dwelling Units per Parcel) Parcels Units Unit ($/Trip) Unit) Assessment ($towelling Unit) Revenue Amount 1-4 Units 21,240 23,331 10 $1.88 $18.80 $438,622.80 $18.80 $438,622.80 5+ Units 672 11,766 6 $1,88 $11 IS $132,720,48 $11.28 $132,720.48 Total: 21,912 35,097 $571,343.28 $671,343.28 Non -Residential Properties Density (Square Feet Assessed Dwelling Lot S square Applied Fiscal Year Maximum 202312024 Maximum per Parcel) Parcels Units Feet Assessment Rate Assessment Rate Assessment Assessment Authorized ($/10,000 s.f.) sf.) Amount Rove nue all parcel square feet 1 1,211 50,544,660 $37.35 $188,784.19 $37.35 $ 188,784.19 Total: 1 1,211 50,5",660 $188,784.19 $ 188,784.19 The Fiscal Year 202312024 total special benefit assessment amount for Zone 3 is $760,127.47. Edison cost for one street light served overhead: $1,600 City engineering design and overhead: $ 900 Total to install: $2,500 Cost per lot (one light serves four lots): $ 2,50014 = $ 625 Yearly cost per lot (cost repaid in four years): $ 62514 = $ 156 The Fiscal Year 2023/2024 total special benefit assessment amount for Zone 4 is $0.00. WILLIDAN Downey Lighting and Landscaping Assessment District No. 121 Engineers Annual Report Fiscal Year 202312024 Zone 5: Regional Shopping Center Account 23-4-6516 Direct assessments in Zone 5 are distributed based on the special benefit to the Stonewood Regional Shopping Center. Streets adjacent to this zone have been improved with mid -block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone 2. Fiscal Year Maximum Maximum Density (Square Feet per Assessed Lot square Applied Assessment 201 Assessment Rate Authorized Parcel) Parcels Feet Rate ($110,000 sfl Assessment ($110,000 sf.) Revenue Amount Entire parcel square feet 26 2,748,765 $21.28 $ 5,849.38 $21.28 $ 5,849-38 Total: 26 2,748,766 $ 5,849.38 $ 5,849 38 The Fiscal Year 202312024 total special benefit assessment amount for Zone 5 Is $6,849.38. Zone 6: Commercial (West Firestone Boulevard) Account 23-4-6616 Direct assessments in Zone 6 are distributed based on the Special benefit to the properties on Firestone Boulevard (commercial properties on the north side of Firestone Blvd. from Old River School Road to the West City Limit, and on the south side of Firestone Blvd. from 250 feet west of Arnett St. to the West City Limit). Streets adjacent to this zone have been improved With mid - block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone 2. Fiscal Year Maximum Maximum Density (Square Feet per Assessed Lot Square Applied Assessment 202312024 Assessment Rate Authorized Parcel) Parcels Feet Rate ($f10,000sJ.) Assessment ($/10,000 81) Revenue Amount Entire parcel square feet 6 1,877,505 $45.47 $ 8,537.01 $45.47 $ 8,537.01 Total: 6 1,877,506 $ 8,537.01 $ 8,637.01 1110 ry'n, UT mt n d Landscaping Assessment District No. 121 *(WILLDADowney Lighting and Engineers Annual Report Fiscal Year 202312024 Zone L: On -street Landscaping Account 23-4-5517 D-Ii 149M. Parcels are assessed in the same manner as Zone 3. Residential Properties Trips per Applied Applied Assessment Fiscal Year Maximum Maximum De nsity (Number of Assessed Dwelling Dwelling Rate Rates ($/Dwelling 202=24 Assessment Rate Authorized Dwelling Units per Parcel) Parcels Units Unit (Wrip) Unit) Assessment ($/Dwelling Unit) Revenue I Amount 1-4 Units 5+ Units 21,240 672 23,331 10 $0.732 11,766 6 $0,732 $7.32 $170,782.92 $4.40 $ 51,770.40 $7.32 $170,782.92 $4.40 $ 51,770.40 Total: 21,912 36,097 $222,553.32 $222,553.32 Applied Fiscal Year Maximum Maximum Density (Square Feet Assessed Dwelling Lot Square Assessment Rate 2023/2024 Assessment Rate Authorized per Parcel} Parcels Units Feet 0,DOO s.f.) Assessment ($11Amount 0/10,000s.f.) Revenue I all parcel square feet 1 1,211 50,544,660 $14.10 $ 71,268.01 $14,10 $ 71,268.01 Total: 1 1,211 50,644,660 $ 71,268.01 $ 71,268.01 The Fiscal Year 2023/2024 total special benefit assessment amount for Zone L is $293,821.33. M DAN Downey Lighting and Landscaping Assessment District No. 121 L Engineer's Annual Report WI L Fiscal Year 20=2024 An assessment amount per Equivalent Benefit Unit ("EBU") either assessment amount per calculated by: Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "General Benefit Expenses (City Fundedto establish the "Total Eligible Special Benefit Expenses"; Total Annual Expenses — General Benefit Expenses = Total Eligible Special Benefit Expenses To the resulting uEligible Special Benefit Expenses", various "Funding Adjustments/Contributions" may be applied that may include, but are not limited to: > "Additional Property Tax & Other Revenues Applied", represents additional property tax revenues or revenues available from other sources such as interest earnings that was not used to fund general benefit costs that is being applied to reduce the amount to be levied and collected. "Unfunded Reserve Fund Collection", represents an adjustment (reduction) in the amouritto be collected for "Operational Reserve Funding" that was budgeted as part of the Total Annual Expenses. > "Unfunded CIP/Rehabilitation Fund Collection", represents an adjustment (reduction) in the amount to be collected for "CIP & Rehabilitation Reserve Fund Collection" that was budgeted as part of the Total Annual Expenses. "Reserve Fund Collection (Transfer/Deduction)", represents an amount being collected for Operational Reserves or available existing funds from the "Operational Reserve Fund Balance" being applied to pay a portion of the Special Benefit Expenses for the fiscal year. "Additional City Contribution and/or Service Reductions", represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services ("Special Benefit Expenses"); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two. These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed "Balance to Levy"; AT11-7-1 =-UM-071,111P 714 Me - •I Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x, Parcel EBU = Parcel Assessment Amount Page 18 Assessment District No. 121 W, WILLDAN Downey Lighting and Landscaping Engineers Annual Report Fiscal Year 2023/2024 the cost of the special benefit in any particular Zone, those monies shall be placed in a reserve account for the respective Zone. The City annually receives ad valorem funding for lighting and landscaping. These general fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2023/2024 the ad valorem revenues total ar estimated $750,823.00 which is allocated to the various Zones as needed. Ad valorem funding not used to reduce the annual assessments is applied to the fund balance for each respective Zone. Y v l LLAN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Lighting Zane 1, Lighting Zone 2, Traffic Signal Zone 3, and Lighting Zone 4 w. Annual Maintenance Expenses Personnel, Maintenance, Operations $ 14,598 $ 14,599 $ 10,434 $ - Contractual Services $ 201,500 $ 73,500 $ 125,000 $ Materiels, Equipment, Supplies $ 1,180 $ 480 $ 280 $ Electrical Service 330,000 220,000 687,000 - Total Annual Maintenance Expenses $ 647,278 $ 308,679 $ 822,714 $ Incidental Operational Expenses Operational Reserve Funding Collection $ 282,930 $ 239,563 $ 329,991 $ - Annual Administration Expenses 54,188 29,560 37,558 10,400 Total Annual Incidental Expenses $ 337,118 $ 269,123 $ 367,649 $ 10,400 TOTAL ANNUAL EXPENSES $ 884,396 $ 677,702 $ 1,190,263 $ 10,400 General Benefit Expenses (City Funded) (180,440) (101,442) (430,136) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 703,966 $ 476,260 $ 760,127 $ 10,400 FUNDING ADJUSTMENTS/CONTRIBUTIONS Available Property Tax & Other Revenues Applied - - (183) Reserve Fund Collection (Transfer/Deduction) - - - (10,217) Total Funding Adjustments / Contributions $ - $ - $ - $ (10,400) BALANCE TO LEVY $ 703,956 $ 476,260 $ 760,127 $ _ RESERVE & CIP FUND BALANCES Beginning Fund Balance $ 384,911 $ 191,498 $ 574,495 $ 10,341 Fund Balance Adjustment - Collection / (Deduction) 282,930 239,563 329.991 (10,217) Estimated Ending Fund Balance $ 667,841 $ 431,062 $ 904,486 $ 124 (1) Ad Valorem Property Tax Revenues not applied to budgeted expenses are applied to the Fund Balance Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Annual Maintenance Expenses Personnel, Maintenance, Operations $ - $ $ $ 39,631 Contractual Services $ - $ $ 766,000 $ 1,166,000 Materials, Equipment, Supplies $ - $ - $ $ 1,940 Electrical Service 2,500 3,000 - 1,242,500 Total Annual Maintenance Expenses $ 2,500 $ 3,000 $ 766,000 $ 2,450,071 Incidental Operational Expenses Operational Reserve Funding Collection $ - $ - $ - $ 852,485 Annual Administration Expenses 15,000 10,000 53,200 209,906 Total Annual Incidental Expenses $ 15,000 $ 10,000 $ 53,200 $ 1,062,391 TOTAL ANNUAL EXPENSES $ 17,600 $ 13,000 $ 819,200 $ 3,612,462 General Benefit Expenses (City Funded) (5,260) (3,900) (81,920) (803,088) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 12,250 $ 9,100 $ 737,280 $ 2,709,374 FUNDING ADJUSTMENTS/CONTRIBUTIONS Available Property Tax & Other Revenues Applied (113) (10) (3,106) (3,412) Reserve Fund Collection (Transfer/Deduction) (6,288) (553) (440,352) (457,410) Total Funding Adjustments I Contributions $ (6,401) $ (563) $ (443,469) $ (460,822) BALANCE TO LEVY $ 6,849 $ 8,537 $ 293,821 $ 2,248,561 RESERVE & CIP FUND BALANCES Beginning Fund Balance $ 15,320 $ 6,702 $ 731,715 $ 1,914,982 Fund Balance Adjustment - Collection I (Deduction) (6,288) (553) (440,352) 395,074 Estimated Ending Fund Balance $ 9,032 6,149 $ 291,362 $ 2,310,056 (1) Ad Valorem Property Tax Revenues not applied to budgeted expenses are applied to the Fund Balance -**A/v/V1LLDAN W I LLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Downey Lighting and Landscaping Assessment District No. 121 W�VILLDAN ♦ Annual`♦o Fiscal Year 2023/2024 • is a ! _ ♦ •^ _ ^• • • ' '" •Paz The proposed Assessment Roll shall be available for public inspection in the City Clerk's Office duringnormaloffice hours. -41 t A t 111 I t-► A k I Page 23 Pq LLDADowney Lighting and Landscaping Assessment District No. 121 Engineers Annual Report WIN Fiscal Year 2023=24 MMfi4*fW-I*D-xfj I I PI 1AIT-11 a 1=1111MIJ 1441 Its QI- be - The parcels within each District Zone consist of all lots, parcels, and subdivisions of land within the boundaries as depicted by these diagrams and shall consist of and be dictated by the lines and dimensions as those lots, parcels and subdivisions of land shown on the Los Angeles County Assessors parcel maps for the current year and by reference the Los Angeles County Assessor's parcel maps are incorporated herein and made part of this Report. The following diagrams show the boundaries of the District Lighting Zones 1, 2, 5, and 6, and Landscaping Zone L for fiscal year 2023/2024. The Safety Lights and Traffic Signals Zone 3 is coterminous with the City boundary as well as Landscaping Zone L and therefore not depicted herein as a separate diagram. For fiscal year 2023/2024 there are no parcels currently designated as Lighting Zone 4 so there is no diagram provided for that Zone, Collectively, these diagrams along with the Assessment Roll incorporated in this Report constitute the District Assessment Diagram for fiscal year 2023/2024. *"WILLDAN Page 24 *'O'WILLDAN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2023/2024 Landscaping Zone L { M em ...0 .., ..�«. ®...-.mar w 11 1 nA N Paae 25 WrIl"WILLDAI 2MMMMM��E (ED 9 E3 Downey Lighting and Landscaping Assessment District No. 121 Engineers Annual Report Fiscal Year 2023/2024 of Downey ting Zones Page 26