Official recommendation
ADOPT the City Engineer’s Report for the FY 2026-27 Proposition K Assessment, included as Attachment No. 8 of the LAFKSC report dated April 16, 2026, attached to the Council file. ADOPT the accompanying RESOLUTION OF INTENTION to levy an assessment authorized by Proposition K, pursuant to the Landscaping and Lighting Act of 1972, included as Attachment No. 9 of said LAFKSC report. PRESENT and ADOPT the accompanying ORDINANCE OF INTENTION, dated April 8, 2026, to levy and collect Proposition K annual assessments for FY 2026-27 for the City of Los Angeles Landscaping and Lighting District No. 96-1, pursuant to the Landscaping and Lighting Act of 1972, attached to the Council file and included as Attachment No. 10 of said LAFKSC report. APPROVE the FY 2025-26 maintenance awards totaling $4.8 million, as detailed in Attachment No. 7 of said LAFKSC report. APPROVE the reprogramming of FY 2025-26 funding allocations, as detailed in Attachment Nos. 1, 5, and 12 of said LAFKSC report. APPROVE the 2025-26 Proposition K inflation award totaling $0.0 million, as detailed in Attachment No. 11 of said LAFKSC report. APPROVE the 2025-26 Proposition K additional specified (GAP) funding awards totaling $6.4 million, as detailed in Attachment No. 12 of said LAFKSC report. APPROVE the Health Alternatives to Smoking (HATS) Trust Fund award of $635,437, including any added interest to the amount advertised in the Request for Procurement (RFP) such that all amounts in the fund are used in the disbursement of the awarded funds, for the Anderson Memorial Senior Center project as discussed in Section 6 of said LAFKSC report. APPROVE the Vermont/SNAP Parks First Trust Fund (SNAP) award of $1,252,734, including any added interest to the amount advertised in the RFP such that all amounts in the fund are used in the disbursement of the awarded funds, for the Barnsdall Art Park Restoration Project as discussed in Section 6 of said LAFKSC report. AUTHORIZE the City Engineer to execute or amend grant agreements with Proposition K grantees that are recommended for FY 2026-27 project allocations as detailed in Attachment No. 1 of said LAFKSC report, and as needed to effectuate the FY 2025-26 maintenance awards as detailed in Attachment No. 7 of said LAFKSC report, and reprogramming actions as detailed in Attachment No. 12 of said LAFKSC report, subject to approval of the City Attorney. AUTHORIZE the Controller to adjust accounts, pursuant to instructions to be provided by the City Administrative Officer (CAO), for current year maintenance awards as detailed in Attachment No. 7 of said LAFKSC report, inflation awards as detailed in Attachment No. 11 of said LAFKSC report, GAP funding as detailed in Attachment No. 12 of said LAFKSC report, and residual funds reprogramming actions as detailed in Attachment No. 13 of said LAFKSC report, within the following Proposition K Funds: Projects Fund No. 43K; Maintenance Fund No. 43L; and, Administration Fund No. 43M. AUTHORIZE the Controller to adjust accounts, pursuant to instructions to be provided by the CAO, for HATS Fund No. 43G and SNAP Fund No. 45B, inclusive of interest accrued over time. AUTHORIZE the allocation of additional Proposition K – L.A. for Kids funds to the Projects set forth in Attachment No. 13 of said LAFKSC report, in the amount of $15.0 million in residual Proposition K funds reprogrammed from previously completed, infeasible, or rescinded projects, subject to Council approval. AUTHORIZE the allocation of additional unspent Proposition K funds in FY 2026-27 and FY 2026-27 GAP funds to the projects identified as having shortfalls in Attachment No. 15 of said LAFSC report, in the amounts to be subsequently approved by the LAFKSC and Council. AUTHORIZE the CAO and Department of Recreation and Parks (RAP) to make funding adjustments and prepare technical adjustments as needed to carry out the intent of said LAFKSC report; and, AUTHORIZE the Controller to implement those technical adjustments. INSTRUCT the City Clerk to publish notice by May 15, 2026, of a public hearing to take place on May 26, 2026, at 10:00 a.m., during the regular Council meeting. REQUEST the City Attorney to prepare and present the Ordinance Confirming the Assessment for FY 2026-27 to be considered during the public hearing on May 26, 2026. INSTRUCT the City Clerk to set an agenda item for public hearing on the Council agenda for May 26, 2026, to include the following actions: With respect to the project(s) in List 5 of Attachment No. 6 of said LAFKSC report: Acknowledge that these are projects that may be considered for funding after California Environmental Quality Act (CEQA) compliance. No further action is required at this time. Adopt the Ordinance Confirming the Assessment, as prepared and transmitted by the City Attorney, confirming the assessments and approving the diagram for the Council District for FY 2026-27. Instruct the City Engineer to record a Notice of Assessment with the County Recorder. Approve the FY 2026-27 One-Year Plan for the L.A. for Kids Program and related schedules, as set forth in Attachment Nos. 1, 2, 3, 4, and 5 of said LAKFSC report. Approve the FY 2026-27 allocation of administrative funds up to the following amounts within Proposition K Administration Fund No. 43M, as set forth in Attachment 5 of said LAFKSC report: Bureau of Engineering (BOE); Amount: $214,290 Board of Public Works / Office of Accounting; Amount: $165,623 Office of the CAO; Amount: $144,101 Office of the Chief Legislative Analyst (CLA); Amount: $37,939 Total: $561,953 Instruct the Information Technology Agency (ITA) to prepare the assessment file containing the assessment levy information confirmed by the City Council for FY 2026-27 for each parcel in the Assessment District, and make it available for the BOE to verify and transmit to the County of Los Angeles. Authorize the City Engineer to negotiate and execute Proposition K, HATS, and SNAP grant agreements with grantees that are recommended for FY 2026-27 project allocations as detailed in Attachment No. 1 of said LAFKSC report, except for competitive projects awarded to City departments, subject to approval of the City Attorney. Authorize the Controller to: Set up accounts for the FY 2026-27 Proposition K assessment within the following Funds, pursuant to instructions to be provided by the CAO: Proposition K Projects Fund No. 43K; Proposition K Maintenance Fund No. 43L; and, Proposition K Administration Fund No. 43M. Increase the FY 2026-27 appropriations for the ITA by $50,000 from Proposition K Fund No. 43K/10, Account No. 10C132 - Information Technology Agency (ITA), to Fund No. 100/32, Account No. 9350 - Communication Service Request. Transfer cash from Proposition K Fund No. 43K/10, on an as-needed basis upon proper documentation from the ITA and approval by the BOE Program Managers and the CAO. Disencumber funds within the HATS Fund No. 43G/10 and the SNAP Fund No. 45B/10 upon written instruction by the CAO. Transfer and appropriate $635,437, and any interest accrued thereon, within the HATS Fund No. 43G/10, from the cash balance available within the Fund, as follows: Account No. 10WPDI, Anderson Senior Center; Amount: $635,437 Transfer and appropriate $1,252,734, and any interest accrued thereon, within the Vermont/SNAP Parks First Trust Fund No. 45B/10 from the cash balance available within the Fund, as follows: Account No. 10YPBE, Barnsdall Art Park Restoration Project; Amount: $1,252,734 Transfer assessment revenues to the appropriate Program Funds in the approximate percentage distribution, and up to the amounts reflected below: Proposition K Fund No. 43K/10 – Capital Projects; Percentage Distribution: 77.51 percent; Year 30 Total: $19,376,730 Proposition K Fund No. 43L/10 – Maintenance; Percentage Distribution: 19.35 percent; Year 30 Total: $4,836,817 Proposition K Fund No. 43M/10 – Administration; Percentage Distribution: 3.14 percent; Year 30 Total: $786,459 Total: 100 Percentage Distribution; Year 30 Total: $25,000,000 Transfer $15.0 million between departments and funds as specified in Attachment 14 of said LAFKSC report. Instruct the City Engineer, CAO, CLA, and Board of Public Works, Office of Accounting to submit journal voucher requests supported by documentation of work order charges for program administrative and project construction management staffing costs to the CAO. Instruct the General Services Department (GSD) and RAP to submit expenditure reports to the BOE and the CAO on a monthly basis. Authorize the City Engineer to make technical corrections to the City Engineer’s Report to reflect the intent of those transactions. Authorize the CAO to make funding adjustments and prepare technical adjustments as needed to fully commit annual assessment funds and carry out the intent of this Council action; and, authorize the Controller to implement those technical adjustments. Authorize the Controller, pursuant to instructions to be provided by the CAO, to revert residual funds within Proposition K Funds to the originating Proposition K project accounts for projects completed by the GSD and RAP as part of ongoing project closeout activities. Fiscal Impact Statement: The LAFKSC reports that adoption of an Ordinance and Resolution of Intention to Levy the Proposition K: L.A. for Kids Assessment for FY 2026-27 indicates the Council's intention to levy assessments totaling $25.0 million to acquire and construct park and recreational and cultural facilities serving youth. The assessment can only be used for capital improvements, acquisition of land, Proposition K Program administration and maintenance of completed projects. The operating cost for Proposition K projects completed in future years will be funded by the annual operating budget adopted for City departments and with independent funding for projects operated by external entities. For FY 2026-27, $5.7 million in General Fund reimbursements are anticipated for program administration ($0.79 million) and maintenance ($4.9 million) as identified in said LAFKSC report findings, Section 3 of said LAFKSC report. The RAP reports an annual fiscal impact of $3.2 million once active Proposition K projects, currently in various stages of development, become operational over future years. This includes $1.2 million for maintenance and $2.0 million for operations, as detailed in Attachment Nos. 3 and 4 of said LAFKSC report. The fiscal impact for completed projects will be partially offset by Proposition K maintenance funding. However, this annual offset will no longer be available once the Proposition K program concludes on June 30, 2027. In FY 2025-26, the RAP will receive an award of $4.3 million for current year maintenance awards, as detailed in Attachment 7 of said LAFKSC report. Financial Policies Statement: The LAFKSC reports that the recommended actions in said report comply with the City's Financial Policies as one-time revenues are being used for one-time projects. Community Impact Statement: None submitted (Arts, Parks, Libraries, and Community Enrichment Committee waived consideration of the above matter.) Report from Proposition K - L.A. For Kids Steering Committee report dated 4-16-26 Attachment to Report dated 4-08-26 - Draft Ordinance Report from City Attorney dated 4-08-26 Council Action dated 1-23-26 Speaker Card(s)_01-21-2026 Speaker Card(s)_01-13-2026 Report from Arts, Parks, Libraries, and Community Enrichment Committee_01-13-26 Report from LA for Kids Steering Committee dated 12-11-25