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CC - Item 5H - Recognized Obligation Payment Schedule (ROPS) Submittal - July 2026 through June 2027ROSEMEAD SUCCESSOR AGENCY BOARD TO: THE HONORABLE CHAIR AND BOARD MEMBERS FROM: BEN KIM, EXECUTIVE DIRECTOR VU DATE: DECEMBER 9, 2025 SUBJECT: ROPS SUBMITTAL — JULY 2026 THROUGH DUNE 2027 SUMMARY The Department of Finance (DOF) requires the Recognized Obligation Payment Schedule (ROPS) for the period July 1, 2026 through June 30, 2027 be submitted to the DOF by February 1, 2026. Prior to that, the ROPS must be reviewed and approved by the Los Angeles County Consolidated Oversight Board. The deadline for submitting the ROPS to the Oversight Board is mid -December 2025. STAFF RECOMMENDATION That the Rosemead Successor Agency Board approve Resolution 2025-01 SA, approving the ROPS for the period of July 1, 2026 through June 30, 2027 and, further, directing that staff submit the ROPS to the Los Angeles County Consolidated Oversight Board. ANALYSIS The following worksheets are included as part of the ROPS 26-27: 1. The "Summary" worksheet summarizes the amounts on both the ROPS Detail report and the Report of Cash Balances. 2. The "ROPS Detail" report reflects the ROPS period of FY 26-27 (July 1, 2026 through June 30, 2027). Item 34 is used to consolidate all administrative costs into one line. Item 35 is used to represent the 2016 Subordinate Tax Allocation Refunding Bonds. 3. The "Report of Cash Balances" includes cash balance information for ROPS 23-24. The Successor Agency is also required to produce an annual Administrative Budget, and the FY 26-27 Budget is attached to this report. AGENDA ITEM 5.11 Rosemead Successor Agency Board December 9, 2025 Page 2 of 2 PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process in accordance with the Brown Act. Submitted by: Bryan Chua, Assistant City Manager/Finance Director Attachment A: Resolution No. 2025-01 SA Attachment B: ROPS 26-27 Attachment C: FY 26-27 Administrative Budget Attachment A Resolution No. 2025-01 SA RESOLUTION NO.2025-01 SA A RESOLUTION OF THE SUCCESSOR AGENCY TO THE ROSEMEAD COMMUNITY DEVELOPMENT COMMISSION APPROVING THE RECOGNIZED OBLIGATION PAYMENT SCHEDULES FOR THE PERIOD OF DULY 1, 2026 THROUGH JUNE 30, 2027 WHEREAS, pursuant to California Health and Safety Code Section 34179 (q), commencing on and after July 1, 2018, the County of Los Angeles shall have five consolidated oversight boards encompassing five supervisorial districts; WHEREAS, the First Supervisorial District Consolidated Oversight Board (Oversight Board) has jurisdiction over the Successor Agency to the Former Redevelopment Agency to the City of Rosemead; WHEREAS, Section 34177 requires each Successor Agency to prepare a draft Recognized Obligation Payment Schedule (ROPS) and section 34180 requires the First Supervisorial District Consolidated Oversight Board to approve same; WHEREAS, Section 34177 provides that each ROPS shall be forward looking to the next full year; WHEREAS, Section 34177 requires that the ROPS be transmitted to the County Auditor -Controller, the State Controller and the State Department of Finance; WHEREAS, notwithstanding the sequencing contemplated in section 34177, the Department of Finance (DOF) is requesting the ROPS be considered by the Oversight Board and transmitted to the DOF no later than February 1, 2026; WHEREAS, the County will not make any payments of property taxes to the Successor Agency for use in payment of the obligations listed on the ROPS until the ROPS has been approved by the Oversight Board. Any delay in payment could impair the Successor Agency's ability to make payments for the enforceable obligations; and WHEREAS, the Successor Agency prepared draft ROPS for the period July 1, 2026 through June 30, 2027 is attached hereto. NOW THEREFORE, THE SUCCESSOR AGENCY TO THE ROSEMEAD COMMUNITY DEVELOPMENT COMMISSION HEREBY RESOLVES: 1. The ROPS for the period July 1, 2026 through June 30, 2027 attached hereto is hereby approved. 2. Successor Agency staff is directed to provide to the First Supervisorial District Consolidated Oversight Board (a) a copy of this Resolution along with (b) the Successor Agency approved ROPS and (c) a Resolution for the Oversight Board to approve. PASSED, APPROVED AND ADOPTED this 9th day of December 2025. APPROVED AS TO FORM: Rachel Richman, Successor Agency Attorney STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES) § CITY OF ROSEMEAD ) Margaret Clark, Chairperson ATTEST: Ericka Hernandez, Successor Agency Clerk I, Ericka Hernandez, Successor Agency Clerk to the Rosemead Community Development Commission of the City of Rosemead, California, do hereby certify that the foregoing Successor Agency Resolution No. 2025-01 SA was duly adopted by the Board of the Successor Agency, at a special meeting thereof held on the 9th day of December, 2025, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: Ericka Hernandez, Successor Agency Clerk Attachment B ROPS 26-27 Recognized Obligation Payment Schedule (ROPS 26-27) - Summary Filed for the July 1, 2026 through June 30, 2027 Period Successor Agency: Rosemead County: Los Angeles Current Period Requested Funding for Enforceable Obligations (ROPS Detail) A Enforceable Obligations Funded as Follows (B+C+D) B Bond Proceeds C Reserve Balance D Other Funds E Redevelopment Property Tax Trust Fund (RPTTF) (F+G F RPTTF G Administrative RPTTF H Current Period Enforceable Obligations (A+E) Certification of Oversight Board Chairman: Pursuant to Section 34177 (o) of the Health and Safety code, I hereby certify that the above is a true and accurate Recognized Obligation Payment Schedule for the above named successor agency. 26-27A Total 26-27B Total ROPS 26-27 (July - (January - Total December) June) $ 2,135,236 $ 730,986 $ 2,866,222 2,135,236 730,986 2,866,222 $ 2,135,236 $ 730,986 $ 2,866,222 Name Title /s/ Signature Date a O a N c rn 0 u m _ m m o) Ion Ion N G o) CT o V N w c0 d n N ~ 04 N UY bN9 C LL i a Q C li m rn O T o d' Lo m N w In aG V Ipo n Lo 7 d C A N K Oy N N N ` 7 N "NO 4 I I I I m N N a L_ C LL" ID C d d by I I I I NL l Z c w m a m d O pm � O U 0] O LL. 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LLn O a a M a > C E O C O (n O Q C R� C a R N � 3 O V 7 C O �= d M 4- 3 O O m d' O N t O L-n7 >A C m C 0) m .� 7 (D �'' O a G m 0) L") m� N C1 V a II Q) 0) _ CLL � C�0 '� C 7 CLL•a � U) 0 CLL a� o > H CL 0 a) a � c 0 3 and E a)0- u) x a ( a(n -o O� 0 C mof m W wa W Rof Ix Of � W U m 0) 3 C U) a 3 C d c- N M It LO w Rosemead Recognized Obligation Payment Schedule (ROPS 26-27) - Notes July 1, 2026 through June 30, 2027 Item # Notes/Comments 24 € Shortfall amount of $448,182 (FY 24-25) ................................................................................................................................................................................................................................................................................................................................................................... 27 Shortfall amount of $412,590 (FY 24-25). ................. 34 35 Attachment C FY 26-27 Administrative Budget City of Rosemead Successor Agency Administrative Costs Budget 07/01/2026 - 06/30/2027 ROPS Administration Salaries and Benefits % Amount Accountant 5.0% 7,100.00 City Clerk 1.0% 4,200.00 City Manager 1.0% 4,400.00 Finance Director 5.0% 18,700.00 Finance Manager 5.0% 11,600.00 Senior Accounting Specialist 2.5% 3,700.00 Total Personnel Cost 49,700.00 Personnel -related ROPS administrative expenses encompass, but are not restricted to: 1. Accounting, accounts payable, budgeting of ROPS obligations. 2. Preparation of Annual ROPS Reports to City Council and Oversight Board. 3. Annual Comprehensive Financial Report audit and preparation. 4. Correspondence with County and Department of Finance. 5. Input of ROPS into RAD APP, ROPS PPA Reports, etc. 6. Other administrative requirements. Other Adminstrative Costs Amount Auditing Services 5,000.00 Legal Services 5,000.00 Property Tax Services 13,000.00 Continuing Disclosure Services 4,000.00 Trustee Fees 3,000.00 Consulting Services 10,000.00 Total Other Administrative Costs 40,000.00 Total Administrative Costs 89,700.00