Agenda packet — Agoura Hills City Council, March 25, 2026

AGENDA

REGULAR MEETING

AGOURA HILLS CITY COUNCIL
Civic Center - Council Chambers
30001 Ladyface Court, Agoura Hills, California 91301
Wednesday, March 25, 2026
6:00 PM
Please silence all cell phones and other electronic devices during the meeting.

ATTEND OR WATCH THE MEETING
For in-person attendance, the Council Chambers will open to the public at 5:30 p.m. To watch the live stream or archived meeting, search “Agoura Hills City Council” on YouTube and select the meeting by date, or visit agourahillscity.gov and click the dark green “View Current Agenda(s) or Live/Archived Meetings” button at the top of the page.

PUBLIC PARTICIPATION (PUBLIC COMMENT
Option A: To provide public comments in person in the Council Chambers Members of the public may attend the meeting in person in the Council Chambers and have the opportunity to speak or submit a written comment on any item listed on the Agenda. To speak, complete a Speaker’s Card for each item and submit it to the City Clerk before the public comment portion of that item. Public testimony is limited to three (3) minutes per speaker, and time may not be transferred to another person. Written comments submitted during the meeting will not be read aloud by the City Clerk.

Option B: To submit written public comments prior to the meeting Members of the public may submit written comments on any item listed on the Agenda. To ensure the City Council has time to review and/or consider the information prior to the meeting, please include the Agenda item number or topic in the email subject line and send written public comments to [email protected] on or before 4:00 p.m. on the meeting date. Public comments are not read into the record by the City Clerk. Please note: any public comments submitted after the deadline may not be considered during the City Council’s deliberations or included in the official record. However, the public is welcome to attend the meeting to make or submit comments in person.

CALL TO ORDER

LAND ACKNOWLEDGEMENT

PLEDGE OF ALLEGIANCE
Cub Scout Pack 227

ROLL CALL
Mayor Jeremy Wolf
Mayor Pro Tem Deborah Klein Lopez
Councilmember Kate Anderson
Councilmember Chris Anstead
Councilmember Penny Sylvester

REPORT OF CLOSED SESSION

APPROVAL OF AGENDA

PRESENTATIONS
Business of the Month - Presentation to Danny's Automotive Proclamation - Recognizing Outgoing Agoura Hills Library Manager Proclamation - Recognizing Education and Sharing Day

INTERGOVERNMENTAL, SPECIAL PURPOSE COMMITTEE, AND DEPARTMENTAL REPORTS Las Virgenes/Malibu Council of Governments Update
Santa Monica Mountains Conservancy Advisory Committee Update

PUBLIC COMMENTS
(This section is reserved for persons wishing to address items not listed on the Agenda that are under the subject matter jurisdiction of the City Council. Please refer to “Public Participation” above for full details on how to speak or submit written public comments under this category.)

CONSENT CALENDAR
(Items on the Consent Calendar may be approved by a single motion and vote. Unless pulled by the City Council, there will be no separate discussion of these items. This section is reserved for persons wishing to address items on the Consent Calendar. Please refer to “Public Participation” above for full details on how to speak or submit written public comments under this category.)

1. Approve Minutes of the Special City Council Reorganization Meeting of December 10, 2025 RECOMMENDATION: Approve the Minutes, as presented.

2. Approve Demand Warrant Register No. 948
RECOMMENDATION: Approve Demand Warrant Register No. 948.

3. Approve 2025 Housing Element Annual Progress Report
RECOMMENDATION: Authorize staff to forward the 2025 Housing Element Annual Progress Report to the California Department of Housing and Community Development (HCD) and the Governor's Office of Land Use and Climate Innovation (LCI).

4. Approve 2025 General Plan Annual Progress Report
RECOMMENDATION: Authorize staff to forward the 2025 General Plan Annual Progress Report to the California Department of Housing and Community Development (HCD) and the Governor's Office of Land Use and Climate Innovation (LCI).

5. Receive and File the City of Agoura Hills Annual Comprehensive Financial Report for the Year Ended June 30, 2025
RECOMMENDATION: Receive and File the report, as presented.

6. Adopt a Resolution Urging the South Coast Air Quality Management District to Strengthen Rules 1146 and 1146.1 to Accelerate the Decarbonization of Industrial Boilers and Polluting Equipment RECOMMENDATION: Adopt Resolution No. 26-2127; A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF AGOURA HILLS, CALIFORNIA, ENCOURAGING THE SOUTH COAST AIR QUALITY

MANAGEMENT DISTRICT BOARD TO ACCELERATE THE DECARBONIZATION OF INDUSTRIAL BOILERS AND POLLUTING EQUIPMENT BY STRENGTHENING RULES 1146 AND 1146.1.

7. Adopt Resolution No. 26-2128; Amending the Employee Handbook RECOMMENDATION: Adopt Resolution No. 26-2128; A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AGOURA HILLS, CALIFORNIA, AMENDING THE EMPLOYEE HANDBOOK.

PUBLIC HEARING / ORDINANCE
(This section is reserved for persons wishing to address items listed under Public Hearing / Ordinance. Please refer to “Public Participation” above for full details on how to submit written public comments or speak under this category.)

8. Conduct a Public Hearing, Waive Full Reading, and Introduce an Ordinance to Prohibit the Sale of Kratom Products and Make a Finding of Exemption Pursuant to the California Environmental Quality Act (CEQA) RECOMMENDATION: Conduct a Public Hearing, Waive Full Reading, and Introduce Ordinance No. 26-486;

AN ORDINANCE OF THE CITY OF AGOURA HILLS AMENDING THE AGOURA HILLS MUNICIPAL CODE BY ADDING A NEW SECTION 5103 TO CHAPTER 1 (HEALTH CODE) OF ARTICLE V (SANITATION AND

HEALTH) TO PROHIBIT THE SALE OF KRATOM PRODUCTS AND MAKING A FINDING OF EXEMPTION PURSUANT TO CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA).

CITY COUNCIL, STAFF COMMENTS

ADJOURNMENT
The next Regular City Council Meeting will be held at 6:00 p.m., on April 8, 2026, in the Council Chambers of the Civic Center. The Civic Center is located at 30001 Ladyface Court, Agoura Hills, California.

In accordance with the Americans with Disabilities Act, if you require special assistance to participate in a City Council meeting or to access other services offered by the City of Agoura Hills, please contact the City Clerk’s Office at (818) 597-7300. To ensure that reasonable arrangements can be made to provide appropriate access, please provide notification at least 48 hours in advance of the meeting or time when services are needed.

Copies of staff reports or other written documentation related to each item of business on this Agenda are available on the City’s website at agourahillscity.gov and are on file in the Office of the City Clerk, Kimberly M. Rodrigues, at Agoura Hills City Hall, 30001 Ladyface Court, Agoura Hills, California, 91301.

The telecast of Regular City Council Meeting held on Wednesday, March 25, 2026 will be broadcast on Channel 10 for Time Warner Cable subscribers and Channel 3 for Charter subscribers and air daily until the next regularly scheduled City Council meeting. The broadcast schedule is as follows: M-10a m; T-3pm; W-10am; Th-7pm; F10am; S-3pm; and Su-7pm.

Date Posted: March 19, 2026

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: KIMBERLY RODRIGUES, CITY CLERK
SUBJECT:

APPROVE MINUTES OF THE SPECIAL CITY COUNCIL REORGANIZATION MEETING OF DECEMBER 10, 2025

RECOMMENDATION
Approve the Minutes, as presented.

Attachments
Minutes CC 121025 Reorganization .pdf

MINUTES

SPECIAL MEETING OF THE
AGOURA HILLS CITY COUNCIL – OFFICIAL REORGANIZATION
Civic Center – Council Chambers
30001 Ladyface Court, Agoura Hills, California 91301
Wednesday, December 10, 2025
6:00 PM
The City Council meeting was called to order at 6:00 p.m. by Mayor Sylvester.

Mayor Sylvester opened the meeting with the Land Acknowledgement.

The Pledge of Allegiance was led by Talia and Benjamin Gorney.

The Benediction was led by Rabbi Ari Averbach.

Present were: Mayor Penny Sylvester, Mayor Pro Tem Jeremy Wolf, Councilmember Kate Anderson, Councilmember Chris
Anstead, and Councilmember Deborah Klein Lopez.

Also Present were: City Manager Nathan Hamburger, City Attorney Candice K.

Lee, Assistant City Manager Ramiro Adeva, Deputy City
Manager Louis Celaya, Human Resources Manager Celeste
Bird, Management Analyst Amber Victoria, Executive Assistant Michele Hubbs, Administrative Analyst John Triechler,
Administrative Assistant Rachel Palmer, Administrative Intern Jane Hoover, Assistant Director of Planning Robby Nesovic, Senior Planner Angela Georgeff, Associate Planner Eric Wang, Director of Public Works/City Engineer Charmaine Yambao, Public Works Project Manager Brian Woodworth, Engineering Aide Joshua Keck, Building Official Lukas Quach, Director of Finance Diego Ibañez, Director of Community Services Amy Brink, Recreation Supervisor Kimberly Hollands, Management Analyst Stephanie Pozos, and City Clerk Kimberly M.

Rodrigues.

APPROVAL OF AGENDA
ACTION: Mayor Pro Tem Wolf moved to approve the Agenda, as presented.

Councilmember Deborah Klein Lopez seconded. The motion carried 5-0, by the following roll call vote:

AYES: Mayor Sylvester, Mayor Pro Tem Wolf, and
Councilmembers Anderson, Anstead, and Deborah
Klein Lopez.

NOES: None.

ABSTAIN: None.

ABSENT: None.

City Council Special Reorganization Meeting
Wednesday, December 10, 2025

Page 2 ends

INTRODUCTIONS
Mayor Sylvester introduced the dignitaries and special guests, including: the Honorable Supervisor Lindsey P. Horvath, and her staff, Field Deputy Daniell Vicente; former City of Agoura Hills Mayors Fran Pavley, Dan Kuperberg, and Jeff Reinhardt; Agoura Hills Planning Commissioners, Chair Morgan Roth, Vice Chair Jessica Reinhardt, and Commissioner Meril Platzer; Councilmember Al Adam, representing the City of Thousand Oaks; Councilmember Brad Halpern, representing the City of Westlake Village; Vice President Lesli Stein and Board Member Angela Cutbill, representing the Las Virgenes Unified School District; President Andy Coradeschi, Vice President Jay Lewitt, former Board Member Glen Peterson, and Clerk of the Board Nancy Lawrence, representing the Las Virgenes Municipal Water District; Lieutenant Adam Zeko representing Captain Dustin Carr and the Lost Hills Sheriff’s Station; Assistant Fire Chief Drew Smith, representing the Los Angeles County Fire Department, Division 7; Director of Government Affairs and Tourism Josh Gray, representing the Greater Conejo Valley Chamber of Commerce; the Honorable Lindsey P. Horvath, who will be administering the oaths of office for the incoming Mayor and Mayor Pro Tem; and thanked Talia and Benjamin Gorney for leading the Pledge of Allegiance, and Rabbi Ari Averbach for leading the benediction. Mayor Sylvester also extended a warm welcome to all of the attendees, especially the family members and guests of the City Council, and made a special acknowledgement to the appointed members of the City advisory boards, commissions, and committees, including the many City volunteers, who serve the community. 2025 CITY COUNCIL REORGANIZATION
(Please refer to the 2025 City Council Reorganization Program)

1. Outgoing Mayor Remarks
Mayor Pro Tem Wolf introduced Mayor Sylvester who made her outgoing remarks.

2. Recognition of Outgoing Mayor
Mayor Pro Tem Wolf introduced the presenters. Presentations to outgoing Mayor Penny Sylvester were made by: District Representative Julia Luis, representing the Honorable Congresswoman Julia Brownley (26th District), who presented a certificate; Mayor Pro Tem Wolf, who presented certificates on behalf of the Honorable Senator Ben Allen (24th District) and the Honorable Assemblywoman Jacqui Irwin (42nd District); the Honorable Supervisor Lindsey P. Horvath (3rd District), who presented a proclamation; Mayor Pro Tem Wolf announced Los Angeles County Assessor Jeff Prang was unable to attend and would be sending a certificate; Councilmember Al Adam, representing the City of Thousand Oaks, who presented a certificate; Vice President Lesli Stein and Board Member Angela Cutbill, representing the Las Virgenes Unified School District, who made congratulatory remarks; President Andy Coradeschi and Vice President Jay Lewitt, representing the Las Virgenes Municipal Water District; Lieutenant Adam Zeko on behalf of Captain Dustin Carr with the Lost Hills Sheriff’s Station, Director of Government Affairs and Tourism Josh Gray, representing the Greater Conejo Valley Chamber of Commerce, who made congratulatory remarks and then Mayor City Council Special Reorganization Meeting
Wednesday, December 10, 2025

Page 3 ends

Pro Tem Wolf, on behalf of the City Council and City staff, presented the City gifts to Mayor Sylvester.

The City Council made their comments to outgoing Mayor Sylvester. 3 Election of New Mayor
Mayor Sylvester opened the nominations for Mayor.

ACTION: Councilmember Klein Lopez moved to nominate Jeremy Wolf as Mayor. Councilmember Anderson seconded. There being no further nominations, the motion carried 5-0, by the following roll call vote:

AYES: Mayor Sylvester, Mayor Pro Tem Wolf, and
Councilmembers Anderson, Anstead, and Klein Lopez.

NOES: None.

ABSTAIN: None.

ABSENT: None.

Jeremy Wolf was elected as Mayor.

4. Election of New Mayor Pro Tem
Mayor Wolf opened the nominations for Mayor Pro Tem.

ACTION: Councilmember Anderson moved to nominate Deborah Klein Lopez as Mayor Pro Tem. Councilmember Sylvester seconded. There being no further nominations, the motion carried 5-0, by the following roll call vote:

AYES: Mayor Wolf and Councilmembers Anderson, Anstead,
Klein Lopez, and Sylvester.

NOES: None.

ABSTAIN: None.

ABSENT: None.

Deborah Klein Lopez was elected as Mayor Pro Tem.

5. Oaths of Office for Mayor and Mayor Pro Tem
Supervisor Lindsey P. Horvath administered the Oaths of Office to incoming Mayor Jeremy Wolf and Mayor Pro Tem Deborah Klein Lopez

6. Incoming Mayor Remarks
Councilmember Sylvester introduced Mayor Wolf who made his incoming remarks.

City Council Special Reorganization Meeting
Wednesday, December 10, 2025

Page 4 ends

PUBLIC COMMENTS
No public comments were received.

CITY COUNCIL COMMENTS
The City Council offered their personal remarks and congratulations to Mayor Wolf.

ADJOURNMENT
At 7:07 p.m., Mayor Wolf thanked everyone for attending and adjourned the reorganization meeting, noting the City Council would take a short break and then convene the regular meeting.

Kimberly M. Rodrigues, MPPA, MMC
City Clerk

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: DIEGO IBANEZ, DIRECTOR OF FINANCE
SUBJECT: APPROVE DEMAND WARRANT REGISTER NO. 948
Demand Warrant Register No. 948 is hereby submitted for your approval.

FISCAL IMPACT
All items on the Demand Warrant Register are budgeted items; and all the items, when aggregated and annualized, are found to be within budget.

RECOMMENDATION
It is recommended the City Council approve Demand Warrant Register No. 948.

Attachments
Demand Warrant 948.pdf

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: ROBBY NESOVIC, ASSISTANT PLANNING DIRECTOR
SUBJECT: APPROVE 2025 HOUSING ELEMENT ANNUAL PROGRESS REPORT The purpose of this item is to provide the City Council with the General Plan Housing Element Annual Progress Report (APR) for the 2025 calendar year, and to request that the City Council direct staff to forward the 2025 APR to the California Department of Housing and Community Development (HCD) and the Governor’s Office of Land Use and Climate Innovation (LCI).

California Government Code Section 65400 establishes the requirement that each city and county prepare an annual report on the status of the Housing Element, and progress in its implementation, to HCD and LCI by April 1st of each year. State law also requires that the APR be reviewed by the legislative body (City Council) at a public meeting. The City Council adopted the City’s General Plan 2035 in March 2010, and the 2013-2021 Housing Element (5th Cycle) in August 2013. The City Council further adopted a General Plan Update and Housing Element (6th Cycle) in August 2022. HCD certified the 6th Cycle Housing Element in October 2022.

The full APR excel spreadsheet provided to jurisdictions by HCD consists of many tables that reflect housing progress in the City. For the purposes of this report, staff has attached the following documents:

Summary Table
Table A - Housing Development Applications Submitted
Table A2 - Annual Building Activity Report Summary; Entitlements Issued, Permits Issued, and Certificates of Occupancy Issued
Table B - Regional Housing Needs Allocation (RHNA) Progress Table D - Housing Program Implementation Status
Successor Agency Report
While there are more tables that will be submitted to HCD, they do not have information that is applicable for this calendar year (examples include rehabilitated units, surplus sites inventory reports, student housing information, etc.). For brevity, the inapplicable tables have been omitted from this report but are available upon request. The summary tab is populated from data entered into Tables A, A2, C, and D, and is the best place to look to get an understanding of the City’s progress during the 2025 calendar year.

In 2025, 20 applications for new housing units were submitted. Of the 20 applications submitted, 19 were Accessory Dwelling Units (ADUs) and one was an affordable housing development. In total, the 20 applications submitted would result in 73 new housing units, including at least 53 units affordable to low income families, if all the projects are approved and carried out by the applicants. While the City processed entitlement applications for 73 new housing units, many of them were not yet approved and do not count towards the City's RHNA.

The City approved entitlements for 292 dwelling units in 2025. Of those units, 18 are either accessory dwelling units or single-family homes, and the rest are for ministerial housing projects approved under the City's Affordable Housing Overlay.

The City issued building permits for 296 housing units in 2025, including 33 very low-income units, 10 low-income units, and 4 moderate-income units. These units are comprised mostly of the Regency housing project which is 278 units, and several Accessory Dwelling Units (ADUs).

Six Certificates of Occupancy were issued in 2025, five of which were for ADUs and one for a single-family home. 2025 Units Entitled, Permitted, and Completed
Units by Structure Type Entitled Permitted Completed
Single-family Attached 0 0 0
Single-family Detached 1 1 1
2 to 4 units per structure 0 0 0
5+ units per structure 271 278 0
Accessory Dwelling Unit 20 17 5
Mobile/Manufactured
Home 0 0 0
Total 292 296 6
As you can see in the table above, the City has made a lot of progress towards our sixth cycle RHNA. However, the City is required to meet its RHNA allocation for each income level, and we have not yet met our allocation for very low-income, low-income, or moderate-income. Below is a table summarizing the City's RHNA progress, with the red cells indicating the City's remaining RHNA allocation for each income level.

Agoura Hills RHNA Progress
Income Level
RHNA
Allocation
by Income
Level
2021 2022 2023 2024 2025
Total
Units to
Date
Total
Remaining
RHNA by
Income Level
Very Low 127 - 7 2 2 33 44 83
Low 72 - - - - 10 10 62
Moderate 55 - - 2 - 4 6 49
Above
Moderate
64 - 9 16 3 249 277 0
Table D of the APR lists the various City programs used to implement the 6th Cycle Housing Element, and the status of their implementation. Many of the Housing Element programs are ongoing through the sixth cycle and do not have a completion date, but as of now, the City has carried out or is in the process of carrying out all of the programs identified.

Lastly, the City is required to file a yearly report on the status of Successor Housing Agency funds as part of the Housing Element APR. The 2024-25 Successor Housing Agency Report is attached.

Upon authorization of the City Council, staff will forward the 2024 Annual Progress Report to HCD and LCI.

FISCAL IMPACT
The filing of the 2025 Housing Element APR will not have an impact on the Fiscal Year 2025-26 Budget as it was completed by staff and there is no cost associated with the filing of the APR.

RECOMMENDATION
Staff respectfully recommends the City Council authorize staff to forward the 2025 Housing Element Annual Progress Report to the California Department of Housing and Community Development (HCD) and the Governor's Office of Land Use and Climate Innovation (LCI).

Attachments
Summary Table.pdf
Table A Housing Development Applications Submitted.pdf
Table A2 Affordability by Category.pdf
Table B Regional Housing Needs Allocation Progress.pdf
Table D Housing Program Implementation.pdf
2024-25 Successor Housing Report.pdf
Summary Tables
Jurisdiction Agoura Hills
Reporting Year 2025
Housing Element Planning Period 6th Cycle
Current Year
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 28
Non-Deed
Restricted 5
Deed
Restricted 10
Non-Deed
Restricted 0
Deed
Restricted 0
Non-Deed
Restricted 4
249
296
Units by Structure Type Entitled Permitted Completed
Single-family Attached 0 0 0
Single-family Detached 1 1 1
2 to 4 units per structure 0 0 0
5+ units per structure 271 278 0
Accessory Dwelling Unit 20 17 5
Mobile/Manufactured Home 0 0 0
Total 292 296 6
Infill Housing Developments and Infill Units Permitted # of Projects Units 19 296
0 0
20 73
19 0
0 0
Income Rental Ownership Total
Acutely Low 0 0 0
Extremely Low 0 0 0
Very Low 0 0 0
Low 0 0 0
Moderate 0 0 0
Above Moderate 0 0 0
Total 0 0 0
Streamlining Provisions Used - Permitted Units # of Projects Units SB 9 (2021) - Duplex in SF Zone 1 1
SB 9 (2021) - Residential Lot Split 0 0
AB 2011 (2022) 0 0
SB 6 (2022) 0 0
SB 423 (2023) 0 0
Ministerial and Discretionary Applications # of Units
Ministerial 20 73
Discretionary 0 0
Density Bonus Applications and Units Permitted
Number of Applications Submitted Requesting a Density Bonus 1 Number of Units in Applications Submitted Requesting a Density Bonus 54 Number of Projects Permitted with a Density Bonus 1
Number of Units in Projects Permitted with a Density Bonus 278 Housing Element Programs Implemented and Sites Rezoned Count 17 0
Programs Implemented
Sites Rezoned to Accommodate the RHNA
(Jan. 1 - Dec. 31)
10/15/2021 - 10/15/2029
Units Constructed - SB 423 Streamlining Permits
Number of SB 423 Streamlining Applications Approved
Very Low
Low
Moderate
Acutely Low
Extremely Low
Data is auto-populated based on data entered in Tables A, A2, C, and D Total Housing Applications Submitted:

Number of Proposed Units in All Applications Received:

Total Housing Units Approved:

Total Housing Units Disapproved:

Total Units
Housing Applications Summary
Use of SB 423 Streamlining Provisions - Applications
Number of SB 423 Streamlining Applications
Above Moderate
Indicated as Infill
Not Indicated as Infill
Building Permits Issued by Affordability Summary
Income Level
Date
Application
Submitted
2 3 4 6
Prior APN+ Current APN Street Address Project Name+
Local
Jurisdiction
Tracking ID
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Date
Application
Submitted
(see
instructions)
Acutely LowIncome Deed
Restricted
Acutely LowIncome Non
Deed
Restricted
Extremely
Low-Income
Deed
Restricted
Extremely
Low-Income
Non Deed
Restricted
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome
Non Deed
Restricted
Above
ModerateIncome
Total

PROPOSED
Units by
Project
Summary Row: Start Data Entry Below 0 0 0 0 32 0 21 0 0 1 19 73 2061-006-056; -
047
2061-006-056; -
047
N/A Vacant
Property, 300
Feet East of
Agoura/Kanan
Road
National Core PZ-2025-47-
AHO
5+ R
4/29/2025
32 21 1
54 2053-013-027 2053-013-027 5567 Meadow
Vista ADU - Bookman PZ-2025-5-ADU ADU R
3/21/2025 1
1 2055-020-050 2055-020-050 28255 Foothill
Drive ADU - Kozaski ADU-2025-0064 ADU R
2/21/2025 1
1 2061-025-036 2061-025-036 4956 Vejar ADU - Hilliger PZ-2025-7-ADU ADU R 2/25/2025 1
1 2055-023-046 2055-023-046 5810 Colodny ADU - Oren PZ-2025-119- ADU
ADU R
2/21/2025 1
1 2055-007-060 2055-007-060 5302 Colodny ADU - Mehta PZ-2025-10- ADU
ADU R
3/13/2025 1
1 2053-017-014 2053-017-014 5535 Softwind
Way ADU - Manthei PZ-2025-20-ADU
ADU R
5/2/2025 1
1 2056-025-001 2056-025-001 6002 Dovetail
Drive ADU - Bankov PZ-2025-28-ADU
ADU R
5/7/2025 1
1 2056-053-006 2056-053-006 29650 Kimberly ADU - Leverton PZ-2025-31- ADU
ADU R
5/8/2025 1
1 2056-015-005 2056-015-005 5725 Rainbow
Hill Road ADU - Williams PZ-2025-37-ADU
ADU R
8/4/2025 1
1 2054-010-032 2054-010-032 5615 Mainmast
Road ADU - Zait PZ-2025-50-ADU
ADU R
10/15/2025
1 1
2054-010-032 2054-010-032 5324
Cedarhaven ADU - Spinelli PZ-2025-69-ADU
ADU R
11/26/2025 1
1 2055-020-056 2055-020-056 28327 Foothill
Drive ADU - Serota PZ-2025-78-ADU
ADU R
12/14/2025 1
1 2055-024-008 2055-024-008 6230 Chesebro
Road ADU - Philips PZ-2025-83-ADU
ADU R
10/20/2025
1 1
2055-015-046 2055-015-046 5415 Fairview ADU - Amrany PZ-2025-85- ADU
ADU R
10/6/2025 1
1 2055-017-033 2055-017-033 5908 Dovetail
Drive ADU - Alonso PZ-2025-80-ADU
ADU R
7/23/2025 1
1 2053-005-017 2053-005-017 29241 Trailway
Lane ADU - Patnode PZ-2025-113-ADU
ADU R
9/2/2025 1
1 2055-017-015 2055-017-015 28437 Driver
Ave ADU - Malka PZ-2025-133-ADU
ADU R
11/18/2025 1
1 2053-028-046 2053-028-046 5611 High Peak ADU - Benrimon PZ-2025-134- ADU
ADU R
9/12/2025 1
1 2053-025-056 2053-025-056 5576
Cedarhaven ADU - Brodeur PZ-2025-174-ADU
ADU R
11/24/2025 1
1 Project Identifier Unit Types Proposed Units - Affordability by Household Incomes 1 5
Table A
Housing Development Applications
2 3 5 6
Prior APN+ Current APN Street Address Project Name+ Local Jurisdiction Tracking ID
Unit
Category
(SFA,SFD,2 to
4,5+,ADU,MH
)
Tenure
R=Renter
O=Owner
Acutely LowIncome
Deed
Restricted
Acutely LowIncome Non
Deed
Restricted
Extremely
Low- Income
Deed
Restricted
Extremely
Low- Income
Non Deed
Restricted
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Entitlement
Date
Approved
# of Units
issued
Entitlements
Summary Row: Start Data Entry Below 0 0 0 0 22 2 20 0 0 3 245 292 2055-025-072 2055-025-072 6441 Chesebro ADU - Radoumis ADU-2024-0062 ADU R 1 1/9/2025 1 2053-013-027 2053-013-027 5567 Meadow
Vista ADU - Bookman PZ-2025-5-ADU ADU R 1 3/21/2025 1
2055-020-050 2055-020-050 28255 Foothill
Drive ADU - Kozaski ADU-2025-0064 ADU R 1 2/21/2025 1
2061-025-036 2061-025-036 4956 Vejar ADU - Hilliger PZ-2025-7-ADU ADU R 1 2/25/2025 1 2055-023-046 2055-023-046 5810 Colodny ADU - Oren PZ-2025-119-ADU ADU R 1 2/21/2025 1 2055-007-060 2055-007-060 5302 Colodny ADU - Mehta PZ-2025-10-ADU ADU R 1 3/13/2025 1 2053-017-014 2053-017-014 5535 Softwind
Way ADU - Manthei PZ-2025-20-ADU ADU R 1 5/2/2025
1 2056-025-001 2056-025-001 6002 Dovetail
Drive ADU - Bankov PZ-2025-28-ADU ADU R 1 5/7/2025
1 2056-053-006 2056-053-006 29650 Kimberly ADU - Leverton PZ-2025-31-ADU ADU R 1 5/8/2025 1 2056-015-005 2056-015-005 5725 Rainbow
Hill Road ADU - Williams PZ-2025-37-ADU ADU R 1 8/4/2025 1 2054-010-032 2054-010-032 5615 Mainmast
Road ADU - Zait PZ-2025-50-ADU ADU R 1 10/15/2025
1 2054-010-032 2054-010-032 5324
Cedarhaven ADU - Spinelli PZ-2025-69-ADU ADU R 1 11/26/2025 1 2055-020-056 2055-020-056 28327 Foothill
Drive ADU - Serota PZ-2025-78-ADU ADU R 1 12/14/2025
1 2055-024-008 2055-024-008 6230 Chesebro
Road ADU - Philips PZ-2025-83-ADU ADU R 1 10/20/2025
1 2055-015-046 2055-015-046 5415 Fairview ADU - Amrany PZ-2025-85-ADU ADU R 1 10/6/2025 1 2055-017-033 2055-017-033 5908 Dovetail
Drive ADU - Alonso PZ-2025-80-ADU ADU R 1 7/23/2025
1 2053-005-017 2053-005-017 29241 Trailway
Lane ADU - Patnode PZ-2025-113-ADU ADU R 1 9/2/2025
1 2055-017-015 2055-017-015 28437 Driver
Ave ADU - Malka PZ-2025-133-ADU ADU R 1 11/18/2025
1 2053-028-046 2053-028-046 5611 High Peak ADU - Benrimon PZ-2025-134-ADU ADU R 1 9/12/2025 1 2053-025-056 2053-025-056 5576
Cedarhaven ADU - Brodeur PZ-2025-174-ADU ADU R 1 11/24/2025 1 2061-029-005;
2061-029-006
2061-029-005;
2061-029-006
28902 Agoura
Road Avi Edry AHO-2023-0003 5+ R 4 2 27 8/27/2025
33 2061-032-021 2061-032-021
SW Corner of
Kanan and
Agoura Rd
Agoura Village AHO-2024-0004 5+ R 18 18 202 7/3/2025
238
2050-013-023 2050-013-023 28629 Acacia
Glen Street Lugasi SB9 SB9-2024-0004 SFD O 1 2/3/2025 1 1 Unit Types Affordability by Household Incomes - Completed Entitlement 4 Project Identifier
Prior APN+ Current APN Street Address Project Name+ Local Jurisdiction Tracking ID
Unit
Category
(SFA,SFD,2 to
4,5+,ADU,MH
)
Tenure
R=Renter
O=Owner
Acutely
LowIncome
Deed
Restricted
Acutely
LowIncome
Non Deed
Restricted
Extremely
LowIncome
Deed
Restricted
Extremely
LowIncome
Non Deed
Restricted
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
LowIncome
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Building
Permits Date
Issued
# of Units Issued
Building Permits
Summary Row: Start Data Entry Below 0 0 0 0 28 5 10 0 0 4 249 296 2055-017-016 2055-017-016 28433 Driver
Ave
ADU - "Agoura
Driver LLC" ADU-2023-0044 ADU R 1 11/25/2025 1
2055-005-067 2055-005-067 5352 Lewis
Road
ADU - "Joshua
Chynoweth" ADU-2023-0046 ADU R 1 10/22/2025 1
2054-013-008 2054-013-008 5450 Lake
Lindero Drive ADU - "Manfredi" ADU-2024-0050 ADU R 1 1/13/2025 1 2056-026-047 2056-026-047 5794 Chesebro
Road
ADU-
"Chrostowski" ADU-2024-0052 ADU R 1 6/5/2025 1
2064-017-013 2064-017-013 27388 Oak
Summit
ADU -
"Lemberger" ADU-2024-0052 ADU R 1 6/3/2025 1
2053-014-011 2053-014-011 29404 Quail
Run ADU - "Spalding" ADU-2024-0057 ADU R 1 12/18/2025 1 2056-041-015 2056-041-015 29239 Laro
Drive ADU - "Lehrman" ADU-2024-0054 ADU R 1 1/6/2025 1
2054-018-140 2054-018-140 5641 Slicers Rd Hamid Rasool ADU-2024-0058 ADU R 1 8/11/2025 1 2059-014-013 2059-014-013 5540 Lake
Lindero Dr Derek Aitken ADU-2024-0059 ADU R 1 7/10/2025 1 2061-006-044 2061-006-044 29045 Agoura
Road Regency AHO-2023-0002 5+ R 28 10 240 7/16/2025 278 2050-019-008 2050-019-008 5930 Calmfield ADU - Adams PZ-2025-170-ADU ADU R 1 5/30/2025 1 2055-025-072 2055-025-072 6441 Chesebro ADU - Radoumis ADU-2024-0062 ADU R 1 6/24/2025 1 2054-018-120 2054-018-120 30725
Mainmast ADU - Neuman ADU-2024-0063 ADU R 1 11/26/2025 1 2053-013-027 2053-013-027 5567 Meadow
Vista ADU - Bookman PZ-2025-5-ADU ADU R 1 10/12/2025 1
2061-025-036 2061-025-036 4956 Vejar ADU - Hilliger PZ-2025-7-ADU ADU R 1 8/8/2025 1 2055-007-060 2055-007-060 5302 Colodny ADU - Mehta PZ-2025-10-ADU ADU R 1 11/24/2025 1 2056-053-006 2056-053-006 29650 Kimberly ADU - Leverton PZ-2025-31-ADU ADU R 1 7/2/2025 1 2056-015-005 2056-015-005 5725 Rainbow
Hill Road ADU - Williams PZ-2025-37-ADU ADU R 1 10/29/2025 1 2050-013-023 2050-013-023 28629 Acacia
Glen Street Lugasi SB9 SB9-2024-0004 SFD O 1 9/25/2025 1 Project Identifier Unit Types Affordability by Household Incomes - Building Permits Prior APN+ Current APN Street Address Project Name+ Local Jurisdiction Tracking ID
Unit
Category
(SFA,SFD,2 to
4,5+,ADU,MH
)
Tenure
R=Renter
O=Owner
Acutely
LowIncome
Deed
Restricted
Acutely
LowIncome
Non Deed
Restricted
Extremely
LowIncome
Deed
Restricted
Extremely
LowIncome
Non Deed
Restricted
Very LowIncome
Deed
Restricted
Very LowIncome
Non Deed
Restricted
LowIncome
Deed
Restricted
LowIncome
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Certificates of
Occupancy or other
forms of readiness
(see instructions)
Date Issued
# of Units
issued
Certificates
of Occupancy
or other
forms of
readiness
Summary Row: Start Data Entry Below 0 0 0 0 0 1 0 0 0 3 2 6 2055-019-037 2055-019-037 28425 Foothill
Dr NSFR - "Foothill" SPR-2021-0008 SFD O 1 7/17/2025
1 2055-024-041 2055-024-041
27824
Blythedale
Road
ADU - "Clay
Wolflick" ADU-2023-0034 ADU R 1 9/18/2025
1 2054-003-062 2054-003-062 30722 Davey
Jones Drive
ADU -
"Moghadasi
Mahan & Nasar
Sara"
ADU-2023-0037 ADU R 1 1/14/2025
1 2056-018-017 2056-018-017
5892
Wheelhouse
Lane
ADU - "Ofer
Segal" ADU-2023-0038 ADU R 1 1/16/2025
1 2050-010-028 2050-010-028 6210 Pisces
Street
ADU - "Roy
Griner" ADU-2023-0039 ADU R 1 6/25/2025
1 2056-053-006 2056-053-006 29650 Kimberly ADU - Leverton PZ-2025-31-ADU ADU R 1 8/29/2025 1 Project Identifier Unit Types Affordability by Household Incomes - Certificates of Occupancy 1 Projection
Period 3 4
RHNA Allocation
by Income Level
Projection
Period -
06/30/2021-
10/14/2021
2021 2022 2023 2024 2025 2026 2027 2028 2029
Total Units to
Date (all
years)
Total Remaining
RHNA by
Income Level
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - - - - - - - -
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - 5 2 1 - - - - -
Deed Restricted - - - - - 28 - - - -
Non-Deed Restricted - - 2 - 1 5 - - - -
Deed Restricted - - - - - 10 - - - -
Non-Deed Restricted - - - - - - - - - -
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - 2 - 4 - - - -
Above Moderate 64 - - 9 16 3 249 - - - - 277 -
318
- - 16 20 5 296 - - - - 337 194
Acutely Low - -
Total Units
49 Total RHNA
-
62 Low
Extremely Low -
6 Moderate
127
72 55
10 44
Income Level
Very Low
8 -
2 Table B
Regional Housing Needs Allocation Progress
Permitted Units Issued by Affordability
83 1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Count Supporting Documents
Housing Maintenance
Monitor housing conditions throughout the
City; respond to complaints. Enforce UBC
and Housing Code.
8/10/2029 6th Cycle Continuous
Progress: Program implementation is ongoing
through code enforcement, building inspections and
the building permit plan review process. Agoura
Hills implements a complaint-based code
enforcement program and maintains a full-time code
enforcement officer. Code violations relate to
aesthetic issues, outdoor storage, overcrowding and
development within setback areas. Few structural
issues are present. The Building Department
implements the latest version of the California
Building Code and will continue to adopt all of the
required building codes as required and adopted by
the California Building Standard Commission.

Effectiveness: The Code Enforcement program has
been effective in addressing housing and property
maintenance issues in the City.

Other None
Condominium Conversion
Ordinance
Implement City Ordinance, and require
conversions to comply with City
inclusionary requirements.
8/10/2029 6th Cycle Continuous
Progress: The City’s Zoning Ordinance continues to
provide tenant protections in apartments proposed
for conversion to condominium ownership. There
have been no requests for condominium
conversions during the planning period.

Effectiveness: Agoura Hills’ condominium
conversion regulations are consistent with state law.

No applications have been received.

Households None
Housing Programs Progress Report
Describe progress of all programs including local efforts to remove governmental constraints to the maintenance, improvement, and development of housing as identified in the housing element.

Table D
Program Implementation Status pursuant to GC Section 65583 1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Count Supporting Documents
Housing Programs Progress Report
Describe progress of all programs including local efforts to remove governmental constraints to the maintenance, improvement, and development of housing as identified in the housing element.

Table D
Program Implementation Status pursuant to GC Section 65583 Monitoring of Affordability
Covenants
By 2023, develop and implement
monitoring protocols for affordable rental
and ownership housing.
12/31/2023 6th Cycle In Progress
Progress: The City currently has no deed-restricted
units and has not had the need to establish
monitoring protocols. However, the first affordable
housing project with deed-restricted units began
construction in 2025. To prepare for this, the City
has begun to establish an affordable housing
monitoring and compliance program. The City
applied for PLHA funds to help pay for instituting the
program in January of 2025, and has awarded a
contract to Many Mansions, a local affordable
housing developer, to help implement the program.

The first deed restriction has been created and
recorded, and now we must implement the deed
restriction leading up to occupancy and beyond.

Effectiveness: The program has is still in process but
has been effective. The first affordable housing
regulatory agreement in the City was finalized and
recorded.

Other 1
Please reach out to
[email protected] if you wish to
view the regulatory agreement recorded for
the Regency project at 29045 Agoura Road.

Inclusionary Housing
Program and Housing
Trust Fund
Continue to implement the City's
Inclusionary Housing Ordinance and
Prioritization of on-site provision of
affordable units. By 2023, establish
implementing regulations for the
Inclusionary Housing Trust Fund to provide
guidelines for Fund expenditure.
12/31/2023 6th Cycle Continuous
Progress: The City applies its Inclusionary Housing
Program to applicable projects, and our in-lieu fees
were updated in 2024 to incentivize the production of
affordable units on-site. With the passage of the
City's Affordable Housing Overlay, the Inclusionary
Housing Program is utilized less, however, the City
does have one developer who has submitted two
housing applications under the City's Inclusionary
Housing Ordinance. Additionally, housing trust fund
money is anticipated to be spent on the City-owned
site on Site F prior to the end of Cycle 6.

Effectiveness: The City continues to apply its
existing inclusionary housing regulations for
applicable rental and ownership projects. The
program is effective, however, developers are
leaning toward the City's Affordable Housing Overlay
as a better option.

Households
See City's website for current in-lieu fees
here:
https://www.agourahillscity.gov/government/d
epartments/community_development/housing
/affordable_housing_rhna.php
1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Table D
Program Implementation Status pursuant to GC Section 65583 Affordable Housing
Development Assistance
Provide financial assistance through the
Housing Trust Fund and regulatory
incentives through the Affordable Housing
Overlay and density bonuses for the
development of affordable and mixedincome housing. Contact property owners of Housing Element sites within one year of
Housing Element adoption to discuss
development opportunities under the
Affordable Housing Overlay and the
availability of incentives. By 2023, issue a
request for proposal on the City-owned site
on Colodny Drive (Site F) which specifies
the City’s goals for the site and available
development incentives, such as potential
land write-down assistance, and explore
the feasibility of developing a 100%
affordable project, or at a minimum 20%
affordable units as required under the
Affordable Housing Overlay; select a
development partner by 2024.
8/10/2029 6th Cycle In Progress
Progress: The City conducted a Public Forum
related to the development of Site F in 2024, where
City staff pitched an idea of a 100% affordable
project. The City will be doing a request for proposal
in 2026 and is anticipating selecting a development
partner by the first quarter of 2027. The City has
already adopted objective standards through the
affordable housing overlay which provides incentives
to developers.

Effectiveness: TBD
Households None
Affordable Housing
Density Bonus
Encourage the use of density bonus
(including associated zoning concessions
and incentives) by advertising on the City's
website and by providing information on
available density and regulatory incentives
in conjunction with discussions with
development applicants. Update the City's
local ordinance for consistency with the
most recent state laws (2023).
8/10/2029 6th Cycle In Progress
Progress: The City website contains information on
Agoura Hills’ density bonus program and provides
applicants information regarding the state's density
bonus.

Effectiveness: The City has approved three projects
with an associated density bonus, therefore the
program has been effective.

Other 3
Contact [email protected] for any
approval documents associated with density
bonus applications.
1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Table D
Program Implementation Status pursuant to GC Section 65583 Section 8 Rental
Assistance
Through the Los Angeles County Housing
Authority, the City will
continue to provide Section 8 rental
assistance to extremely low to very lowincome residents. City staff will contact owners of the major apartment complexes
in town to inquire whether they participate
in the Section 8 program and encourage
them to register with LA County Housing
Authority. The City will continue to provide
information on the program on the City of
Agoura Hills website.
8/10/2029 6th Cycle Continuous
Progress: The City continues to encourage eligible
persons to participate in the HACoLA Section 8
rental assistance program. Handouts and contact
information are regularly provided to requestors, and
program links are provided on the City’s website.

The City conducted outreach to all of the apartment
complexes in the City in 2025, encouraging active
participation in Section 8.

Effectiveness: The City encourages Section 8, and
it can be a successful program for those who receive
a voucher. The City received negative responses, if
any, from apartment complexes when encouraging
them to register with the LA County Housing
Authority.

Other None
Climate Action and
Adaptation Plan
Implement the Climate Action and
Adaptation Plan to achieve measurable
reductions in greenhouse gas emissions.

By the end of 2022, commence
implementation of the CAAP.
12/31/2022 6th Cycle Continuous
Progress: Program implementation is ongoing
through the development application review process
and updates to, and compliance with, the Green
Building Code.

Effectiveness: The City remains committed and
effective in promoting and incorporating sustainable
practices and programs.

Other None
Facilitate Affordable
Housing on Large Sites
Target production of 73 lower-income units
on large sites (Sites A and
B) through this program by 2029. Establish
a policy to streamline land divisions and lot
line adjustments on these two sites and
provide for fee deferrals.
8/10/2029 6th Cycle In Progress
Progress: The City has approved an application on
Site B for 238 units with 38 affordable units, and has
not received an application for Site A. It is still
feasible to achieve the production of 73 lower
income units on these sites. The application for Site
B was accompanied by a lot line adjustment
application, which was approved administratively
with the housing application. While the project is
approved, the City is in litigation with an outside
party over the project approval, which has delayed
the submittal of building permits by the project
applicant.

Effectiveness: Effective.

Households 38 None
1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Table D
Program Implementation Status pursuant to GC Section 65583 Agoura Village Specific
Plan (AVSP)
Update the Agoura Village Specific Plan to
provide increased
opportunities for residential development
and streamlined review on Housing
Element sites
(2022).
12/31/2022 6th Cycle Completed
Progress: The City updated the AVSP in 2024. The
City also approved a 278-unit housing project in the
AVSP in 2024, which will begin construction in
March of 2025. Two other affordable housing
applications were submitted, both within the AVSP.

Those projects are anticipated to be approved
sometime in 2025. There is also one potential 100%
affordable project coming in 2025, depending on
whether the applicant is successful in receiving grant
funds.

Effectiveness: The City has been very successful in
facilitating residential development in the AVSP,
although the market is leading developers to do less
commercial than what the City originally anticipated.

Developers have used density bonus as a tool to
remove minimum commercial percentages.

Other 1
See the updated AVSP on the City's website
here:
https://www.agourahillscity.gov/government/d
epartments/community_development/planning
_zoning/specific_plans.php#collapselinks-444-
10b0
Promote Accessory
Dwelling Units
Achieve the production of an average of 10
ADUs annually, for a total of 80
ADUs over the planning period. Develop an
ADU user guide, homeowner checklist and
preapproved ADU construction plans to
streamline the development project
application and review process, and reduce
up-front project costs for the homeowner
(2022). Add an ADU Cost calculator to the
City’s website (2022). Amend the ordinance
to address non-compliance issues identified
by the State Department of Housing and
Community Development (2022).
8/10/2029 6th Cycle Continuous
Progress: The ADU Ordinance was revised in 2025.

The intent of the ordinance was to comply with
recent state laws and streamline the approval of
ADUs. Since the adoption of the ordinance, the City
has seen a dramatic increase in applications and
interest from property owners in constructing ADUs.

The City has utilized SB 2 grant funds to develop preapproved ADU plans, which are now available to the public.

Effectiveness: A total of 80 ADUs have submitted
building permits as of 12/31/2025, though many of
these are in varying stages of building permit
approval. While 100% of these projects are not
guaranteed to be completed, we can reasonably
assume that we will far surpass our goal of 80 ADUs
produced over the planning period. The City will
continue to monitor the effectiveness of our ADU
Ordinance and preapproved plans.

Units 80 None
1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Table D
Program Implementation Status pursuant to GC Section 65583 Track and Monitor
Accessory Dwelling Units
Establish tracking system in 2022. Conduct
mid-cycle review in 2025, and as
appropriate, conduct expanded marketing
and outreach within six months, or rezoning
additional site(s) within one year.
12/31/2025 6th Cycle Completed
Progress: The City established a tracking system in
2024 and conducted an ADU affordability survey.

The City utilizes social media to promote the preapproved ADU plans and other ADU options. No rezoning is needed as the City has surpassed our
estimate for ADUs and our remaining housing sites
are sufficient to accommodate our remaining RHNA
allocation.

Effectiveness: The City now accurately tracks the
affordability of ADUs.

Other 1 Non.

No Net Loss Monitoring
Develop a procedure to monitor the
development of Housing Element sites by
2022.
12/31/2022 6th Cycle Continuous Progress: The City tracks the development of housing element sites. Other 1 None
Objective Design and
Development Standards
Establish objective design and
development standards to create
greater certainty for developers and
streamline the development review and
permitting process. Create an SB 35
checklist and written procedures for
processing SB 35 applications (2022).
12/31/2022 6th Cycle Completed
Progress: The City adopted objective design
standards for the development of affordable housing
projects concurrently with the Housing Element. One
SB 35 project has been received, and the City has
received four AHO applications.

Other 1 See the City's municipal code.

Zoning Text Amendments
for Special Needs Housing
Amend the Zoning Code by 2022 to
facilitate housing for Agoura Hills’
special needs and extremely low income
(ELI) populations.
12/31/2022 6th Cycle Completed
Progress: The City amended its Zoning Ordinance
in 2014 to allow congregate care housing in the
Commercial Retail Service (CRS) zoning district.

Additionally, the City adopted the Affordable Housing
Overlay Zone in 2022 to provide for extremely low
income populations.

Effectiveness : Oakmont Senior Living (Residential
Care Facility for the Elderly - Assisted Living and
Memory Care) was approved in 2018 and has been
constructed. Another application was submitted in
2021 for a second similar facility and is currently
being processed. Three AHO projects have been
approved and one more is in process.

This program has been implemented.

Other 1 See the City's municipal code.
1 2 3 4 5 6 7 8 9
Name of Program Objective
Projected Completion
Date in Housing
Element
Applicable Cycle Status of Program
Implementation Program Implementation Details Quantified Outcomes: Category Quantified Outcomes:

Table D
Program Implementation Status pursuant to GC Section 65583 Fair Housing/ Affirmatively
Furthering Fair Housing
Coordinate with NLACRS to publicize info
on resources. Pursue state/Federal funds
for supportive housing in affordable housing
projects. Review/amend the code re:
reasonable accommodations and
community care facilities with 6+ residents.
8/10/2029 6th Cycle Continuous
Progress: The City provides information about fair
housing on the City website, and refers
tenant/landlord issues to the Housing Rights Center.

The City provided a letter of support for a 100%
affordable housing developer that applied for state
grant funds. The developer also provides supportive
services. A webpage has been created on the City's
website, educating the public on the benefits of
affordable housing.

Effectiveness: The City continues to work to
affirmatively further fair housing.

Other 1 None
Housing Opportunities for
Persons Living with
Disabilities
Continue to support a variety of housing
types to help address the diverse needs of
persons living with disabilities. Evaluate
funds for supportive housing/ services in
new affordable projects. Discuss with
housing providers ability to provide for the
disabled in projects.
8/10/2029 6th Cycle Continuous
Progress: The City supports the provision of housing
for disabled populations through zoning opportunities
for transitional housing, reasonable accommodation
procedures, and programs to facilitate affordable
housing. All new projects comply with ADA
requirements.

Effectiveness: The City has processed reasonable
accommodations and enforces ADA regulations. The
program has been successful.

Other None
City of Agoura Hills
as Housing Successor to the
Agoura Hills Redevelopment Agency
Annual Housing Report
Fiscal Year 2024-25
March 25, 2026
Prepared for the City of
Agoura Hills Housing
Successor by:

Robby Nesovic,
Assistant Planning Director
City of Agoura Hills
Annual Report - City of Agoura Hills Housing Successor
Annual Report
City of Agoura Hills Housing Successor
Introduction
This document represents the annual report of the Housing Successor of the City of Agoura Hills ("Housing Successor"), acting as housing successor to the former Agoura Hills Redevelopment Agency, that was dissolved in 2012 ("Former Agency"). An annual report is required to be prepared pursuant to Section 34176.1 of the Health and Safety Code, which was effective January 1, 2014, and replaces other types of annual reporting required of former redevelopment agencies. The report summarizes revenues, expenditures, and fund balances included in the City's Annual Comprehensive Financial Report ("Financial Report") and also includes a review of Housing Successor's status on meeting certain housing-related requirements. The items to be included in this annual report are specific and are enumerated in Section 34176.1(f) of the Health and Safety Code. Changes to the reporting requirements in Section 34176.1(f) were included in SB 107, which was enacted in September 2015, and became effective immediately. This annual report includes the reporting requirements added by SB 107 and covers the 2024- 25 Fiscal Year.

Redevelopment Dissolution Act
In December 2011, the California Supreme Court issued its opinion in the case of California Redevelopment Association, et al., v. Matosantos, et al. The Court upheld the right of the state to dissolve redevelopment agencies pursuant to Part 1.85 (commencing with Section 34170) of Division 24 of the California Health and Safety Code, enacted by AB x1 26, as amended on June 27, 2012, by AB 1484 (the "Dissolution Act"). Based on modified timelines approved by the Court, all redevelopment agencies, including the Former Agency, were dissolved effective February 1, 2012. The City of Agoura Hills elected to serve as the governing body for the Former Agency's low- and moderateincome housing assets ("Housing Successor"). Under the Dissolution Act, successor agencies are charged with winding down the affairs of the former redevelopment agencies and paying their obligations. Housing successors are different legal entities and have different duties under the Dissolution Act. Housing successors received the non-cash housing assets1 of former redevelopment agencies and are charged with monitoring and maintaining existing low- and moderate-income housing assets and meeting outstanding requirements for former redevelopment agencies.

Under the Dissolution Act, housing successors have no ongoing revenue source except for program income (revenue generated by non-cash housing assets) and 20 percent of loan repayments, if any, made by successor agencies to cities or counties as repayment 1 In addition to non-cash housing assets, the Housing Successor/City was able to retain any cash that was encumbered for specific housing obligations.

Annual Report - City of Agoura Hills Housing Successor
of loans the cities made to the former redevelopment agencies under the special repayment provisions of the Health and Safety Code (Section 34191.4).

Reporting for Section 34176.1
The current Section 34176.1 reporting requirements include 13 separate items on which the Housing Successor must report. Many of the requirements involve simply reporting a number or numbers included in the Housing Successor's latest audited financial statements, which are included in the City's Annual Comprehensive Financial Report (Financial Report). This report is based on the Financial Report for the 2024-25 Fiscal Year and includes specific reporting for the Housing Successor. For the convenience of the reader, responses to all 13 items are included in Table 1. A brief description of each of the reporting requirements as they apply in City of Agoura Hills is also included below.

City Loan Repayments: 34176.1 (f) (1)
The annual report is to include any housing revenue housing successors received each year from successor agencies. Specifically, an amount equal to 20 percent of certain loan repayments between cities and successor agencies that are subject to Health and Safety Code Section 34191.4 is to be reported. The Successor Agency does make annual payments on the Agency/City loan subject to these provisions, 20 percent of which were transferred to the Housing Successor. These amounts are shown in Table 1.

Housing Fund Deposits: 34176.1 (f) (2)
The annual report is to include reporting on the amount deposited in the Housing Fund each year. The amounts of the deposits are shown in Table 1.

Housing Fund Balance: 34176.1 (f) (3)
SB 341 requires that the annual report include the fund balance in the Housing Fund as of the end of the fiscal year. The balances in the fund as of June 30th of 2025 is shown in Table 1. The value associated with the Housing Successor's outstanding housing loans is not included in these balances as they do not represent cash available to the Housing Successor. The Housing Successor does not own any land.

Annual Expenditures: 34176.1 (f) (4)
The annual report is to include a description of expenditures from the Housing Fund by category. Total expenditures are shown in Table 1.

Real Property: 34176.1 (f) (5)
SB 341 requires that the Housing Successor report on the statutory value of any real property that it received from the Former Agency which would include assets such as outstanding loans or land. The total amount of the various housing loans that are outstanding are included in Table 1. The Housing Successor does not own any land (Housing Site F was purchased using separate inclusionary housing in-lieu funds in 2019).

Transit Housing: 34176.1 (f) (6)
Annual Report - City of Agoura Hills Housing Successor
Housing successors that are in compliance with housing regulations are permitted under SB 341 to develop transit-oriented housing and are to separately report such expenditures in the annual report. The Housing Successor has not developed or assisted in the development of any transit housing to date and thus has no expenditures to report.

ROPS Funding for Housing: 34176.1 (f) (7)
The annual report is to include a description of any project for which the housing successor receives revenue through the Recognized Obligation Payment Schedule (ROPS) process and the status of that project. Other than receiving 20 percent of the City/Agency loan repayment, reported above, the Housing Successor has not received any funding through the ROPS process and, as such, has nothing to report.

Duration of Land Held: 34176.1 (f) (8)
SB 341 requires that the Agency report on its compliance with new requirements on the amount of time the Housing Successor can hold property acquired for future development from monies in the Housing Fund per 33334.16, as modified by SB 341. As stated above, the Housing Successor does not and has not owned any land since January 1, 2014 and, as such, has nothing to report.

Housing Production and Housing Replacement: 34176.1 (f) (9) SB 341 requires the annual reporting by the housing successor to contain a description of any progress that has been made on meeting any of the outstanding replacement housing obligations and/or housing production requirements (pursuant to Health and Safety Code Section 33413) that were outstanding at the time of the transfer to the Housing Successor on February 1, 2012. The Housing Successor does not accept as its responsibility any outstanding housing production requirements of the Former Agency.

Expenditure Targeting by Income Level: 34176.1 (f) (10) Unencumbered funds in the Housing Fund that are not spent on allowable administrative costs must be spent primarily on extremely low- and very low-income households. In fact, at least 30 percent of unencumbered funds are to be for extremely low-income households, and 80 percent must be geared for those households earning 60 percent or less of the median income2. This differs from previous requirements when expenditures for Moderate-Income households were permitted. Demonstration of compliance with these requirements is required to be reported every five years, starting in 2019. Since all expenditures in the 2024-25 Fiscal Year were for allowable administrative costs, there is nothing to report for this category.

Expenditure Targeting by Age: 34176.1 (f) (11)
Section 34176.1 (b) provides that previous age targeting requirements no longer apply but rather requires adherence to new restrictions. If the number of assisted units that are restricted for seniors and assisted individually or jointly by the housing successor, its former redevelopment agency and/or the city within the previous 10 years exceeds 50 2 Allowable administrative costs can equal the greater of $200,000, or 5 percent of the value of the Housing Successor's real property assets.

Annual Report - City of Agoura Hills Housing Successor
percent of all units assisted, then the housing successor cannot assist any more senior housing until the number of units assisted for families equals at least 50 percent of total units. This section is not applicable as assistance in the development of new affordable housing units over the last 10 years has not been provided by the City, the Former Agency, or the Housing Successor.

Excess Surplus: 34176.1 (f) (12)
SB 341 changed the definition of excess surplus and the penalties for noncompliance.

The term "excess surplus" applies to any monies in the Housing Fund that are greater than $1 million or the total of the deposits into the Housing Fund in the previous 4 years.

If a housing successor does not spend excess surplus funds within 3 years after they become excess surplus, the housing successor will have to transfer the funds to the state Department of Housing and Community Development for use in specified statewide housing programs. SB 341 requires that the Housing Successor report on the amount of any excess surplus and its plans for expenditure of those surplus funds, if applicable. As of June 30, 2025, the Housing Fund has an excess surplus of $167,487, as the total amount in the Housing Fund is $1,167,487. By the end of the 2026 calendar year, the City will release a Request for Qualifications/Proposals (RFP) to begin predevelopment and development of Housing Site F. The City aims to negotiate a contract with a qualified developer experienced in affordable housing by early 2027. Significant funds will likely be expended for predevelopment costs in 2027, including the development of preliminary plans and public engagement. The remaining funds would be expended on hard development costs in the years after.

Homeownership Unit Inventory: 34176.1 (f) (13)
SB 341 requires that the Housing Successor report on the number of for-sale housing units the Former Agency or the Housing Successor has assisted with that are subject to covenants and restrictions. The annual report must include the number, reason and dollars received by the Housing Successor as a result of the loss of any units that has occurred over the year. There are no low- or moderate-income homeowners in the City of Agoura Hills that were assisted in buying their homes by the Former Agency or the HousingSuccessor.

Table 1
Agoura Hills Successor Housing Agency
Annual Report Required by SB 341
Fiscal Year 2024-2025
Description H & S Code Timeframe Detail Total
Successor Agency/City General
1 Total City Loan Repayment Amount(1) 34176.1 (f) (1) 2024-2025 890,050 Expenditure Targeting Requirements (5)
Rental Housing Units Restricted for Seniors
Not Applicable (6)
Not Applicable (6)
$167,487

10. 11.
34176.1 (f) (10)
34176.1 (f) (11)
from 1/1/2014
6/30/2025

12. Excess SurplusCalculation/Reporting 34176.1 (f) (12) 6/30/2025 13 Homeownership UnitInventory 34176.1 (f) (13) 6/30/2025 None (1)
(2)
Amounts paid by the Successor Agency to the City; the Housing Successor only receives 20% of the loan repayment amount, which amount is included in item2.

Referred to as the Special Revenue Fund in the Comprehensive Annual Financial Report.

Excluded from the fund balance shown above are loans receivable, the total of which is shown under item 5.

SB 107 allows administrative costs to equal the greater of $200,000 or 5% of the value of assets owned by the Housing Successor.

Pertains to requirements for targeting expenditures towards households earning 80% or less of the median income, as outlined in Heath and Safety Code34176.1(a)(3).

As the Agency has spent no money on programs since the effective date of SB 341, these requirements are not currently applicable. (3)
(4)
(5)
(6)
Date Prepared: March 25, 2026
Low and Moderate Income Asset Fund (2)
(3)

2. Housing Funds Deposited During:

City Loan Repayment (20% of #1 above)
34176.1 (f) (2) 2024-2025
178,010
234,388
ROPS Related
Other
-
56,378

3. Cash Balance in the Fund as of Fiscal Year End 34176.1 (f) (3) 6/30/2025 1,167,487 ROPS Related - -
Other 1,167,487

4. Expenditures by Category 34176.1 (f) (4) 2024-2025
Administration 65,864 65,864
Housing Preservation/Monitoring -
Homeless/Rapid Rehousing -
Development of Housing
Programs -
Total Expenditures 65,864
Allowable Administrative Costs (4) 34176.1 (a) (1) 2024-2025 200,000 Other Reporting Requirements

5. Real Property Owned -Total 34176.1 (f) (5) 6/30/2025 72,431 Statutory Value of Real Property (Land) -
Loans and Grants Receivable 72,431

6. Transferred Funds to Develop Transit Housing 34176.1 (f) (6) 6/30/2025 None

7. Projects with Funding Included on the ROPS 34176.1 (f) (7) 2024-2025 None

8. Duration of Property Held 34176.1 (f) (8) 6/30/2025 Not Applicable

9. Obligations Outstanding per 33413 34176.1 (f) (9) 6/30/2025 None

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: ROBBY NESOVIC, ASSISTANT PLANNING DIRECTOR
SUBJECT: APPROVE 2025 GENERAL PLAN ANNUAL PROGRESS REPORT The purpose of this item is to provide the City Council with the General Plan Annual Progress Report (APR) for 2025, and to request that the City Council direct staff to forward the attached report to the California Department of Housing and Community Development (HCD) and the Governor's Office of Land Use and Climate Innovation (LCI).

The APR is attached to this report.

Government Code Section 65400 establishes the requirement that each city and county prepare an annual report on the status of the General Plan and progress in its implementation to HCD and OPR. State law also requires that the APR be reviewed by the legislative body (City Council) at a public meeting. The City Council adopted the City’s General Plan 2035 in March 2010 and adopted a General Plan Update in August 2022.

The General Plan APR provides City Council with an update of the City’s progress in implementing its General Plan vision, and also fulfills a housing element statutory requirement that the City provide a report on its progress in meeting its share of regional housing needs and its efforts to remove governmental constraints to the development of housing in accordance with Government Code Section 65584.3(c) and 65584.5(b)(5).

The General Plan APR includes a review of the Housing Element ARP, a discussion of the recently adopted General Plan amendments, an update on the status of the General Plan Implementation programs, and a summary of development applications received and processed during 2025. Below are some of the highlights of our General Plan Implementation programs in 2025.
2025 GENERAL PLAN IMPLEMENTATION HIGHLIGHTS
Economic Development
Action: The City created an internal staff team to administer the City’s economic development arm in 2024. In 2025, the City has begun to explore ways to activate or revitalize existing commercial office buildings that have struggled since the pandemic.

This included entering into a contract with RRM to prepare concept plans at the direction of the City Council for the area north of the government center that will be used in current and future planning efforts, and can hopefully be used as a model for other areas.

Policies Implem
EDEmergency Preparedness
Action: The City improved its emergency preparedness by: 1) Promoting the County Genasys Project, including the “Know Your Zone” program to ensure timely distribution of information during emergencies; 2) Partnering with local and regional agencies and organizations, including but not limited to the Los Angeles County Fire Department and Sheriff and local Fire Safe Councils to complete the Community Wildfire Risk Assessment. Following the completion of the Community Wildfire Risk Assessment, the City and its partners began working on a comprehensive Community Wildfire Protection Plan; 3) Administering home hardening grants to local homeowners; and 4) Distributing timely information on social media before, during, and after heavy rain events, fire events, or windstorms.

Policies Implem
Several Safety Element Go
Capital Improvement Program
Action: Significant progress has been made on several projects within the City’s Capital Improvement Program (CIP), including: 1) The Bike Master Plan, which is currently finishing environmental review; 2) The Ladyface Greenway Project, which is under construction and has made significant progress; 3) The Annual Citywide Street Resurfacing Program; 4) Utility undergrounding, particularly along Cornell Road; 5) Chumash Park restroom improvements; and 6) Progress towards 100% buildout of the Kanan Agoura Intersection Project
Policies Implem
Several Land Use and Mobili
and
Parks and Recreation
Action: The City has continued to foster an inclusive and positive environment, and always looks to improve facilities and events to provide a benefit to the community. The Chumash Park Restroom Project was completed in 2025, and the Morrison Park project is anticipated to be completed in 2026. City coordinated and sponsored events were a huge success in 2025, which included a drone show, the Agoura Hills Film Festival, and Reyes Adobe Days, among several other popular events.

Policies Implem
CS-1 throug
Development Process Improvement
Action: The City has implemented a new online permitting system, MyGovernmentOnline (MGO), to facilitate the digital submission of project plans. The new system reduces paper waste, improves processing procedures and public transparency, and reduces time spent on producing development reports, among several other benefits. Building and Safety, Planning, and Public Works are currently accepting applications on MGO.

Policies Implem
NR-25, U-29, St
Housing Programs
Action: As required by the State Department of Housing and Community Development, the City adopted its Sixth Cycle Housing Element in 2022, which included several housing programs required to be implemented through 2029. In 2025, the City implemented several of these programs: 1) The City’s first building permit was issued for a project with deed-restricted affordable units, and the City recorded its first affordability covenant for the Regency project. We have begun to establish an affordable housing monitoring and compliance program, which will be fully implemented by the end of 2026; 2) The City has now approved building permits for 80 ADUs, already meeting the anticipated number of permits for the 2021-2019 Housing Cycle. Affordability surveys are conducted for these units, which helps the City to meet our Very Low, Low, and Moderate income RHNA allocations; and 3) The City’s pre-approved ADU plans were updated to comply with the new 2025 Building Code Cycle.

Policies Implem
Housing Element P
Finance
Action: The City’s Finance Department received a Certificate of Achievement for excellence in financial reporting for its annual comprehensive financial report for the fiscal year ending June 30, 2024.

Policies Implem
Attached you will find the complete General Plan APR with all related attachments, including the Housing Element APR, the status of the General Plan Implementation programs, and a summary of development applications received and processed during 2025.

FISCAL IMPACT
The filing of the 2025 General Plan APR will have no impact on the Fiscal Year 2025-26 Budget as it was completed by staff and there is no cost to file the report with HCD or LCI.

RECOMMENDATION
Staff respectfully recommends the City Council authorize staff to forward the 2025 General Plan Annual Progress Report to the California Department of Housing and Community Development (HCD) and the Governor's Office of Land Use and Climate Innovation (LCI).

Attachments
2025 General Plan Progress Report.pdf
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CITY OF AGOURA HILLS
2025 GENERAL PLAN ANNUAL

PROGRESS REPORT
Prepared by:

City of Agoura Hills
Community Development Department
30001 Ladyface Court
Agoura Hills, CA 93101
Contact: Robby Nesovic, Assistant Planning Director
818-597-7310
March 25, 2026
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Table of Contents:

I. INTRODUCTION AND PURPOSE.........................................................................................3 II. HOUSING ELEMENT PROGRESS .......................................................................................4 III.GENERAL PLAN AMENDMENTS..........................................................................................5 IV.IMPLEMENTATION PROGRAMS..........................................................................................5 V. 2025 DEVELOPMENT SUMMARY........................................................................................7 Attachments:........................................................................................................................................7 A: 2025 Housing Element Progress Report.............................................................................7 B: General Plan Implementation Programs.............................................................................7 C: 2025 Development Summary .................................................................................................7 3 | P a g e
I. INTRODUCTION AND PURPOSE
The City of Agoura Hills General Plan 2035
was adopted on March 24, 2010, by the City
Council, and is a strategic document
designed to guide the physical development
of the City until the year 2035. Among other
things, a General Plan sets out the pattern of
land uses, including residential, commercial,
and industrial. It also establishes the system
of streets, bikeways, and trails. A General
Plan addresses a wide variety of subject
areas, including housing, traffic, natural
resources, land uses, economic
development, noise, and public safety.

The City of Agoura Hills General Plan functions as a valuable decision-making tool and provides the policy framework for all land use decisions made by the City. City staff, the Planning Commission, and the City Council uses it to evaluate every development project that is submitted for review and consideration within the City.

The City of Agoura Hills adopted an update to the General Plan on August 10, 2022. That update included updates to the Housing Element, Community Conservation and Development Element, Community Safety Element, Infrastructure and Community Services Element, and Natural Resources Element. In October of 2022, The California Department of Housing Community Development (HCD) certified the Housing Element.

Incorporated within each element of the General Plan is Agoura Hill’s vision for the future to create an economically sound and sustainable community with a diverse economy, expanded economic opportunities, and a balanced approach to business and development while meeting the housing, recreation, and quality of life needs of its residents.

California Government Code Section 65400 mandates that cities and counties submit an Annual Progress Report (APR) on the General Plan and progress on its implementation to City Council, the Governor’s Office of Land Use and Climate Innovation (LCI), and HCD each year. This document fulfills that mandate and was reviewed and approved by the City Council on March 25, 2026.

The main purpose of the APR is to provide the City Council with an update of the City’s progress in implementing its General Plan vision. This annual assessment grants the City Council an opportunity to adjust or modify its policies or approach to implementation to ensure that the City meets its stated vision. A secondary purpose of the APR is to fulfill housing element statutory requirements regarding the City’s progress in meeting its share of regional housing needs and its efforts to remove governmental constraints to the development of housing in accordance with Government Code Section 65584.3(c) and 4 | P a g e
65584.5(b)(5). These have separate reporting requirements and forms, which are required to be submitted electronically by the City prior to April 1st of each year.

To assist in the review of the General Plan Progress Report, this report presents the following information:
• Housing Element Annual Progress Report Summary for 2024 • General Plan Amendments
• General Plan implementation programs, including completed, in-progress and on-going activity.
• General Plan implementation programs that have not yet been initiated, but are recommended for initiation within the next year, or as City resources are available.

II. HOUSING ELEMENT PROGRESS
State law requires that each jurisdiction in California include a Housing Element in its General Plan that establishes specific actions, objectives, and timelines for meeting its State mandated Regional Housing Needs Assessment Allocation (RHNA) for each income level. The RHNA is provided to jurisdictions in eight-year cycles, and we are currently in Cycle 6, which covers the time period of 2021 through 2029. Every year the City prepares an annual housing element progress report that it submits to HCD and LCI by April 1. This year, the report identifies new housing unit applications, approvals, and completions in 2025, progress toward meeting the RHNA, and progress toward completing the required programs in the Housing Element.

Table 1 below shows the City’s current RHNA progress for Cycle 6. Please note that the City’s RHNA progress is determined only by units that have actually been issued a building permit. Approved applications that have not been issued a building permit do not count toward the City’s RHNA.

Table 1 – Cycle 6 RHNA Progress
Affordability RHNA Required
# of Units
Units Issued
Building Permits
# of Units
Still Needed per RHNA
Very-Low 127 44 83
Low 72 10 62
Moderate 55 6 49
Above Moderate 64 277 0
Total 318 343 0
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The City is required to maintain adequate sites to meet every income category. While the City has produced more total units than required, the City still has not met its Very-Low, Low, and Moderate income allocation for the planning cycle.

For more information about the City’s Cycle 6 RHNA progress, including information about housing programs, please refer to the Housing Element Annual Progress Report (Attachment A), which will be submitted concurrently with this report to HCD and LCI.

III. GENERAL PLAN AMENDMENTS
State law allows the General Plan to be amended four times annually. This allows the General Plan to remain a current document responsive to the community’s needs.

Requests for amendments may be submitted by individuals or initiated by the City. For the time period of January 2025 through December 2025 there were no General Plan Updates adopted, but there are at least two scheduled General Plan Updates for 2026.

IV. IMPLEMENTATION PROGRAMS
The General Plan sets the foundation and policy framework for future growth and development. It addresses a range of issues and policies that directly affect every aspect of community life. The City implements its General Plan vision, goals, and policies through the use of many programs, projects, and tools. These implementation measures ensure the overall direction set forth in the General Plan is translated from general ideas into action, and the City’s vision for its future is met. The City has made significant progress in completing its implementation agenda as shown in Attachment B. Implementation programs recommended for initiation in the upcoming year are discussed.

Attachment B shows the status of the programs by “Completed,” “In-progress,” or “Implemented and On-going”. The difference between “in-progress” and “on-going” is that projects that are in-progress will be completed at some point in the future and programs that are on-going are part of the daily operations of the City. Table 2 below contains some highlights from the last year regarding General Plan Implementation Programs.

Table 2 - 2025 Highlights
Economic Development
Action: The City created an internal staff team to administer the City’s economic development arm in 2024. In 2025, the City has begun to explore ways to activate or revitalize existing commercial office buildings that have struggled since the pandemic. This included entering into a contract with RRM to prepare concept plans at the direction of the City Council for the area north of the government center that will be used in current and future planning efforts, and can hopefully be used as a model for other areas.

Implemented:

ED-1, ED-2
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Emergency Preparedness
Action: The City improved its emergency preparedness by: 1) Promoting the County Genasys Project, including the “Know Your Zone” program to ensure timely distribution of information during emergencies; 2) Partnering with local and regional agencies and organizations, including but not limited to the Los Angeles County Fire Department and Sheriff and local Fire Safe Councils to complete the Community Wildfire Risk Assessment. Following the completion of the Community Wildfire Risk Assessment, the City and its partners began working on a comprehensive Community Wildfire Protection Plan; 3) Administering home hardening grants to local homeowners; and 4) Distributing timely information on social media before, during, and after heavy rain events, fire events, or windstorms.

Implemented:

Several Safety
Element Goals
and Policies
Capital Improvement Program
Action: Significant progress has been made on several projects within the City’s Capital Improvement Program (CIP), including: 1) The Bike Master Plan, which is currently finishing environmental review; 2) The Ladyface Greenway Project, which is under construction and has made significant progress; 3) The Annual Citywide Street Resurfacing Program; 4) Utility undergrounding, particularly along Cornell Road; 5) Chumash Park restroom improvements; and 6) Progress towards 100% buildout of the Kanan Agoura Intersection Project
Implemented:

Several Land
Use and
Mobility Goals
and Policies
Parks and Recreation
Action: The City has continued to foster an inclusive and positive environment, and always looks to improve facilities and events to provide a benefit to the community. The Chumash Park Restroom Project was completed in 2025, and the Morrison Park project is anticipated to be completed in 2026. City coordinated and sponsored events were a huge success in 2025, which included a drone show, the Agoura Hills Film Festival, and Reyes Adobe Days, among several other popular events.

Implemented:

CS-1 through
CS-19
Development Process Improvement
Action: The City has implemented a new online permitting system, MyGovernmentOnline (MGO), to facilitate the digital submission of project plans. The new system reduces paper waste, improves processing procedures and public transparency, and reduces time spent on producing development reports, among several other benefits. Building and Safety, Planning, and Public Works are currently accepting applications on MGO.

Implemented:

NR-25, U-29,
State Law
Housing Programs
Action: As required by the State Department of Housing and Community Development, the City adopted its Sixth Cycle Housing Implemented:

Housing
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Element in 2022, which included several housing programs required to be implemented through 2029. In 2025, the City implemented several of these programs: 1) The City’s first building permit was issued for a project with deed-restricted affordable units, and the City recorded its first affordability covenant for the Regency project. We have begun to establish an affordable housing monitoring and compliance program, which will be fully implemented by the end of 2026; 2) The City has now approved building permits for 80 ADUs, already meeting the anticipated number of permits for the 2021-2019 Housing Cycle. Affordability surveys are conducted for these units, which helps the City to meet our Very Low, Low, and Moderate income RHNA allocations; and 3) The City’s pre-approved ADU plans were updated to comply with the new 2025 Building Code Cycle.

Element
Programs
Finance
Action: The City’s Finance Department received a Certificate of Achievement for excellence in financial reporting for its annual comprehensive financial report for the fiscal year ending June 30, 2024.

Implemented:

Admin 3
V. 2025 DEVELOPMENT SUMMARY
Attachment C to this report is the 2025 Development Summary which the Community Development Department releases to inform the residents and interested developers of proposed development applications throughout the City. The Development Summary is posted on the City’s website quarterly and contains information regarding the proposed scope of work, the project site area, the status of the current project and a point of contact at the City who can assist with project related questions.

Attachments:

A: 2025 Housing Element Progress Report
B: General Plan Implementation Programs Completed, In-Progress, or Implemented and On-Going
C: 2025 Development Summary
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Attachment A
2025 Housing Element Annual Report
Summary Tables
Jurisdiction Agoura Hills
Reporting Year 2025
Housing Element Planning Period 6th Cycle
Current Year
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 0
Non-Deed
Restricted 0
Deed
Restricted 28
Non-Deed
Restricted 5
Deed
Restricted 10
Non-Deed
Restricted 0
Deed
Restricted 0
Non-Deed
Restricted 4
249
296
Units by Structure Type Entitled Permitted Completed
Single-family Attached 0 0 0
Single-family Detached 1 1 1
2 to 4 units per structure 0 0 0
5+ units per structure 271 278 0
Accessory Dwelling Unit 20 17 5
Mobile/Manufactured Home 0 0 0
Total 292 296 6
Infill Housing Developments and Infill Units Permitted # of Projects Units 19 296
0 0
20 73
19 0
0 0
Income Rental Ownership Total
Acutely Low 0 0 0
Extremely Low 0 0 0
Very Low 0 0 0
Low 0 0 0
Moderate 0 0 0
Above Moderate 0 0 0
Total 0 0 0
Streamlining Provisions Used - Permitted Units # of Projects Units SB 9 (2021) - Duplex in SF Zone 1 1
SB 9 (2021) - Residential Lot Split 0 0
AB 2011 (2022) 0 0
SB 6 (2022) 0 0
SB 423 (2023) 0 0
Ministerial and Discretionary Applications # of Units
Ministerial 20 73
Discretionary 0 0
Density Bonus Applications and Units Permitted
Number of Applications Submitted Requesting a Density Bonus 1 Number of Units in Applications Submitted Requesting a Density Bonus 54 Number of Projects Permitted with a Density Bonus 1
Number of Units in Projects Permitted with a Density Bonus 278 Housing Element Programs Implemented and Sites Rezoned Count 17 0
Programs Implemented
Sites Rezoned to Accommodate the RHNA
(Jan. 1 - Dec. 31)
10/15/2021 - 10/15/2029
Units Constructed - SB 423 Streamlining Permits
Number of SB 423 Streamlining Applications Approved
Very Low
Low
Moderate
Acutely Low
Extremely Low
Data is auto-populated based on data entered in Tables A, A2, C, and D Total Housing Applications Submitted:

Number of Proposed Units in All Applications Received:

Total Housing Units Approved:

Total Housing Units Disapproved:

Effectiveness: The Code Enforcement program has
been effective in addressing housing and property
maintenance issues in the City.

Effectiveness: Agoura Hills’ condominium
conversion regulations are consistent with state law.

No applications have been received.

The first deed restriction has been created and
recorded, and now we must implement the deed
restriction leading up to occupancy and beyond.

Effectiveness: The program has is still in process but
has been effective. The first affordable housing
regulatory agreement in the City was finalized and
recorded.

Other 1
Please reach out to
[email protected] if you wish to
view the regulatory agreement recorded for
the Regency project at 29045 Agoura Road.

Effectiveness: The City has approved three projects
with an associated density bonus, therefore the
program has been effective.

The City conducted outreach to all of the apartment
complexes in the City in 2025, encouraging active
participation in Section 8.

Other None
Climate Action and
Adaptation Plan
Implement the Climate Action and
Adaptation Plan to achieve measurable
reductions in greenhouse gas emissions.

Effectiveness: The City remains committed and
effective in promoting and incorporating sustainable
practices and programs.

Effectiveness: Effective.

Developers have used density bonus as a tool to
remove minimum commercial percentages.

The City has utilized SB 2 grant funds to develop preapproved ADU plans, which are now available to the public.

Effectiveness: The City now accurately tracks the
affordability of ADUs.

Other 1 Non.

Other 1 See the City's municipal code.

Additionally, the City adopted the Affordable Housing
Overlay Zone in 2022 to provide for extremely low
income populations.

This program has been implemented.

Effectiveness: The City continues to work to
affirmatively further fair housing.

Effectiveness: The City has processed reasonable
accommodations and enforces ADA regulations. The
program has been successful.

Other None
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Attachment B
General Plan Implementation Programs Completed,
In-Progress, or Implemented and On-Going
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
LU-18
Develop a plan to implement special design features along TO Blvd., Agoura Road, and Kanan Road and any other appropriate locations. PW ComDev 2016 – 2035 Arterial Streetscape Master Plan was completed February 6, 2017
Completed
M-11
The City shall prepare and implement an Intelligent Transportation Systems (ITS) Plan that addresses such items as the following: adaptive signal controls, centralized traffic signal control system, real-time transit, traveler, and parking availability information.

The ITS Plan shall identify and prioritize specific short- and long-term needs and projects.

PW 2012-2015
The City has created a Signal Synchronization program that establishes signal control systems Completed
U-46
The City shall create incentives to encourage the use of energy efficient vehicles in the City, such as preferential parking and other facilities. ComDev, PW 2012-2015 The City has implemented energy efficient vehicles into the City's fleet. Currently there are no incentivies to encourage further change to the fleet
Complete
LU-1
Amend AHMC, Zoning Map, and policies to be consistent with land use designations and standards in the General Plan. ComDev CA 2010 - 2011 Completed - Approved by City Council on December 14, 2011 Completed LU-31
Adopt new Zoning Ordinance and/or guideline provisions that require business park and industrial park uses in the Business Park Office Retail (BP-OR) and Business ParkManufacturing (BP-M) districts to minimize the visual dominance of parking areas and to include aspects of promoting pedestrian activity. The provisions shall also encourage incorporation of retail and service uses along the periphery of any parking structures that are proposed, as appropriate.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-32
Amend the Commercial Shopping Center (CS) district in the Zoning Ordinance and/or guidelines to incorporate aspects of promoting pedestrian activity ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-33
Explore the feasibility of offering incentives to encourage commercial retail centers and major business park and industrial park centers to incorporate facilities that promote employee and customer access by bicycles, including secured storage, showers and lockers.

ComDev 2016-2035
The City offers a Vehicle Miles Traveled (VMT) calculator on its website that provides incentives for commercial developments Completed LU-34
Amend the Zoning Ordinance and Zoning Map, consistent with Figure LU-2, to create a new district, Commercial Shopping Center Mixed Use (CS-MU), and establish standards for this district, which shall include those of the CS district, as revised, as well as standards for allowable density and the provision of housing. The district shall allow limited development of ancillary multi-family housing on the upper floors of buildings containing ground floor retail or office uses, providing the project incorporates all requirements of the CS district, as revised, as well as provides recreational and other resident-serving amenities; ensures compatibility between residential and nonresidential uses in terms of design, safety, noise and privacy, including separate parking facilities for the residential uses. For existing retail shopping center uses proposing to add residential units, the existing buildings shall be required to conduct façade and other improvements to improve architectural design, and the site shall be brought up to all standards of the CS district.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-36
The City shall amend the Zoning Ordinance and Zoning Map, in accordance with Figure LU-2, to create a Planned Development (PD) district and establish standards for this district, which shall require the preparation of a specific plan, master plan, design guidelines or other regulatory document to ensure cohesive and integrated development, and incorporate provisions for mixed use development and promote pedestrian activity.

ComDev 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed Completed Implementation Programs
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Completed Implementation Programs
LU-39
The City shall amend the Commercial Recreation (CR) district in the Zoning Ordinance to allow only those uses that protect and complement the area’s open space character, such as active or passive open space, golf course or other non-intensive commercial recreation use. Ancillary structures, such as clubhouses, restaurants, and similar uses shall be allowed as long as they are designed to assure the visual prominence of the open space. Active recreational uses shall demonstrate compatibility with adjacent residential areas with regard to noise, lighting, traffic and other potential impacts.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-40
The City shall amend the Zoning Ordinance and Zoning Map, consistent with Figure LU2, to create a new district, Commercial Neighborhood (CN), and establish standards for this district, which shall include provisions for the following: allowed land uses; building and lot standards; landscaping standards; pedestrian amenities and pedestrian circulation onsite and linking to adjoining areas; and demonstrated compatibility of uses and design with the surrounding neighborhoods.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-42
The City shall amend the Old Agoura Design Overlay District (OA) in the Zoning Ordinance to differentiate Subarea 11, as shown on Figure LU-3, from the remaining commercial areas of the district. Allowed uses in this special area shall be identified, and those primarily serving community residents, including smaller scale office and retail commercial, and emphasizing equestrian-oriented uses, shall be encouraged.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed LU-43
The City shall prepare design guidelines for Subarea 11, as identified on Figure LU-3, that promote the unique identity of this area, indicating standards for site development, architecture, wayfinding and public signage (including that identifying historic resources), public streetscapes, and trails and paths that reflect Old Agoura’s character and semi-rural history. Streetscapes shall retain a rustic appearance, and avoid the use of formal sidewalks and curbs, street lighting, and street tree and landscape placement in favor of an eclectic but unified aesthetic that appears to have been created naturally over a period of time.

ComDev CA 2010-2011 Completed - Approved by City Council on December 14, 2011 Completed M-27
The City shall update the Transportation Demand Management (TDM) Ordinance to encourage increased participation in the TDM Program, and to include current TDM techniques.

ComDev CA 2012-2015 The City has adopted a TDM Ordinance Completed M-34
The City shall prepare and implement an urban pedestrian plan that identifies existing and proposed paths and sidewalks to connect various residential, school, commercial, open space, recreation uses, districts, and scenic routes throughout the City, as well as to connect with the system identified in the Citywide Trails and Pathways Master Plan, transit and shuttle stops, and to address Safe Routes to School programs. As part of the plan, necessary improvements to the existing path and sidewalk system and intersection crossings for greater functionality and safety shall be addressed. The needs of a wide range of uses, including compliance with the Americans with Disabilities Act, shall be addressed in the plan, as well as possible funding sources to carry out the plan. The plan shall also address any proposed amenities along the paths and sidewalks, such as landscaping and signage, if any. The distinct character of each of the City’s various districts shall be considered in development of the plan. ComDev, PW PW 2012-2015 The City completed its review of an urban pedestrian plan in 2016. Many of the goals were carried out through the Safe Rides to School Program and implementation of additional shuttle stops within the City
Completed
NR-19
The City shall update its Water Efficient Landscape Ordinance in accordance with state requirements to minimize the use of water in landscape irrigation. ComDev, PW CA 2010-2011 The City updated its Water Efficient Landscape Ordinance in compliance with State Law Completed
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Completed Implementation Programs
M-3
The City shall prepare a study to identify the maximum peak hour volume to capacity (V/C) ratio increases per each level of service (LOS) category allowed at intersections resulting from a development project.

PW 2012 – 2015
The City has completed a Level of Service (LOS) study that identifies peak hours for traffic and capacity ratios Completed Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
LU-21
Promote LEED standard buildings and consider establishing an incentive program to encourage the retention of existing structures and promote their adaptive reuse and renovation
BS ComDev 2012-2015
The City has adopted a green code that will encourage green building technologies. Staff will explore ways to incentivize adaptive reuse and make recommendations for amendments
to the environmental responsibility subcommittee. Staff is continuing to monitor developments as it pertains to state law requirements.

In Progress
S-6
The City shall explore the potential for state or federal funding to assist in seismic upgrades and retrofit of existing buildings. BS Ongoing Staff explored the California Earthquake Authority Brace and Bolt Program but currently the Agoura Hills area is not a part of the area where funding is available
Not Yet Started
S-7
The City shall continue to implement the County Fire Department developer fee for new development. BS
ComDev,
Finance Ongoing
As of 2014, the City no longer collects this fee. The City will look into an amendment to remove this measure Possible Amendment LU-23
Explore the feasibility of using redevelopment tools and joint public-private partnerships to facilitate the revitalization of underutilized and obsolete parcels along the Ventura Freeway Corridor and in the Old Agoura Commercial Center (Subarea 11 on Figure LU-3), and encourage the rehabilitation of existing commercial facades and signage that are deteriorated or inconsistent with the intended character throughout the City.

CM ComDev, CA 2012-2015
Staff has discussed multiple possibilities for updating standards related to Subarea 11, which could include a new specific plan or the adoption of new standards for the Old Agoura Overlay. Given budget constraints, City Council was going to revisit this topic during the next two-year budget cycle for Fiscal Years 25-26 and 26-27.

In Progress
HR-1
The City shall consider creating a program to identify historic resources, including recommendations to promote and protect such resources to the extent feasible. ComDev 2021-2015 The City protects historic resources through CEQA and
entitlement review. Staff has hired a consultant to prepare a windshield survey and is in the process of updating review procedures for potentially historic resources.

In Progress
LU-17
Review Commercial Land uses for compatibility with residential neighborhoods and amend ordinance as necessary. ComDev CA 2012 – 2015
Completed on 8/13/14. Staff proposing further Zoning
Ordinance and Subdivision Ordinance amendments FY 25-26 – FY 26-27
In Progress
LU-2
Develop a database of vacant and underutilized properties. ComDev Annually Staff plans to develop a GIS layer that provides information on vacant and underutilized property, depending on available budget resources. As part of the implementation of our new permit system, we will look to accomplish GIS integration and will explore this as part of the scope of services for our consultant.

In Progress
LU-22
Amend the Zoning Ordinance and/or Architectural and Design Guidelines to encourage the use of white roofs, light-colored hardscape paving, and other methods of reducing the ―heat island effect in development projects, and outline standards for their use.

ComDev CA, BS 2012-2015
The City adopted a CAAP that incorporates this
implementation measure. Staff is in the process of preparing an implementation plan which will implement this policy. The City's objective design standards also require certain design elements which reduce the urban heat island effect.

In Progress
M-28
The City shall conduct a comprehensive update to the Parking Ordinance in the Municipal Code, including establishing new ratios of parking space requirements by land use, if warranted. ComDev CA 2012-2015
The City completed a Parking Ordinance amendment as part of the Outdoor Dining regulations, and is planning additional amendments as part of an economic development initiative.

In Progress
M-29
The City shall update the Municipal Code to further expand shared parking options, and address shared parking for mixed-use projects and projects with varied peak parking demands. ComDev CA 2012-2015
Staff always encourages shared parking, and will look to expand shared parking allowances as part of future economic development initiatives.

In Progress
CS-24
The City shall prepare and implement a trails and pathways signage program in conjunction with implementation of the Citywide Trails and Pathways Master Plan. ComDev 2016-2035 To be considered as part of the next budget adoption process. Not Yet Started In Progress Implementation Programs
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
In Progress Implementation Programs
LU-19
Develop a Specific Plan for Subarea 5 ComDev CA 2012 – 2015 Not Yet Started. Staff began looking at funding sources to develop the subarea in 2013, but was not able to identify adequate sources. To be considered as part of the budget adoption process for FY 26-27 and future budget cycles.

Not Yet Started
ED-4
For certain larger development projects, as determined by the City, the City shall require a fiscal impact analysis to be submitted as part of the project application review and entitlement phase.

ComDev Ongoing Staff questions the feasibility of the measure and looks to Council for a recommendation to remove. Possible Amendment CS-2
The City shall prepare an update to the Parks Master Plan, including developing facility standards. ComServ ComDev 2016-2035
Parks Master Plan was completed in September 1988. Need to consider starting the process of completing a new one as budget and staff time allows
In Progress
M-10
The City shall prepare a Bikeways Master Plan, addressing existing facilities and proposed improvements and additions to the facilities to create a comprehensive and safe system for a wide range of users, as well as specific implementation measures and funding options, to facilitate the use of bicycles as an alternative to vehicles as a travel mode. The Plan shall consider connecting bikeways with other travel modes, including bus and shelter stops.

PW ComDev 2012-2015
Staff is currently in the environmental review phase for the Bike Master Plan, which is anticipated to go to hearing in Spring of 2026.

In Progress
M-17
The City shall investigate the feasibility of creating a special assessment district or exploring other funding sources and tools to provide improvements and maintenance for traffic calming and alternative modes of travel, including pedestrian, bicycle, and transit (e.g., local shuttle) within existing neighborhoods and along existing roadways.

PW CA, CM 2016-2035
The measure is partially complete with Measure R and M.

Additionally, the City is looking into funding sources to assist in the creation of the assessment district
In Progress
M-19
The City shall accommodate alternative travel modes (e.g., bikeways, sidewalks/pathways; and transit shelters, stops and pullouts), as appropriate and feasible, when designing roadway and intersection improvements, and shall require private development to accommodate such facilities in their projects and along public right-of-way site frontage, pursuant to City standards, during the project review and entitlement phase. The City shall also explore the feasibility of incorporating alternative mode facilities into existing roadway and intersection infrastructure.

PW Ongoing
The City is in the process of adopting a Bike Master Plan which will provide alternative travel modes. Additionally, staff continue to require public right-of-way improvements with private development applications
In Progress
M-33
The City shall establish a bicycle safety program, in conjunction with development of the Bikeways Master Plan, using the National Highway Traffic Safety Administration (NHTSA) or other relevant program as a guide. The program shall include education and outreach to the community regarding bicycle safety and the safe use of City bikeways. PW ComDev The City is currently working on a Bicycle Master Plan which consists of bicycle safety programs. The Master Plan is projected to be adopted in 2026
In Progress
U-13
The City shall regularly identify necessary repairs and improvements to City owned sewer lines, and include them in the Capital Improvement Program, as well as coordinate such improvements with the Las Virgenes Municipal Water District, as appropriate. PW Ongoing
This will be conducted as part of the 2026 SSMP update effort described in U-10. In Progress
U-15
The City shall prepare a feasibility study for extending sewer lines into the Old Agoura area, including coordinating with the Las Virgenes Municipal Water District, Los Angeles County Public Works Department, and the Old Agoura Homeowners’ Association. PW 2016-2035 This will be considered during the 2026 SSMP update
described in U-10. In Progress
LU-24
Establish and implement a streetscape design improvement program identifying design features to enhance the appearance of the public right-of-way in key areas of the City, including special paving along sidewalks and at street intersections and crosswalks, street trees and landscaping, street furnishings and other pedestrian amenities, and public art, as applicable to the area.

PW ComDev 2016-2035
Staff to develop an access management plan which includes a streetscape design plan. The plans will be adopted into the Municipal Code to allow it to be used with ministerial projects Not Yet Started
LU-9
Feasibility Study for establishing a water and sewer facility assessment district to address inadequacies and deficiencies. PW CA 2012 – 2015 This will be conducted as part of the 2026 SSMP update effort described in U-10. Not Yet Started
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
In Progress Implementation Programs
U-21
The City shall update the Storm Drain Master Plan to identify deficiencies, which should be included in the Capital Improvement Plan and coordinated with the Los Angeles County Flood Control District, as appropriate. PW 2012-2015 The City will begin looking into the intent of the policy and determine the feasiblity Not Yet Started
U-10
The City shall prepare a Sewer System Management Plan to outline maintenance and repair procedures for City owned lines.

PW 2016-2035
SSMP update for 2023 is on track for submittal before June.

The SSMP should be updated every 3 years and the 2026
update will include a long range improvement plan and cost analysis to establish fees for sewer improvements
Implemented and Ongoing
M-31
The City shall study the feasibility of connecting parks and recreational facilities with walking paths, trails, bikeways and equestrian trails, as appropriate, both within the City and from the City to adjacent facilities, and installing bicycle facilities in City park and recreation areas PW, ComDev 2012-2015
The City has an adopted Trails and Parkway Map in the General Plan and is currently working on a Bicycle Master Plan to connect area parks and bike paths together for non motor vehicle use
In Progress
Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
S-26
Require applicants for new and redevelopment projects in the Very High Fire Hazard Severity Zone (VHFHSZ) to prepare a project-specific fire protection plan as part of initial application submittal. The fire protection plan shall at a minimum identify site ingress/egress, evacuation routes, emergency vehicle access, visible home addressing and signage, and fuel modification zones
BS ComDev Ongoing
Adopted on August 10, 2022 - The City requires all new and redevelopment discretionary projects to meet/comply with the fire dept regulations. Additionally, fuel modificiation plans are required prior to approval
Implemented and Ongoing
S-27
Provide energy efficiency education to the public, including promoting energy efficient programs and certified buildings, and promoting financing programs for retrofits and upgrades.

BS ComDev Ongoing
Adopted on August 10, 2022 - The City adopted a CAAP which it posts on the web site that includes enegry efficient educational materials. Additionally, the building code now requires compliance with the CAAP measures
Implemented and Ongoing
S-28
Encourage and explore incentives for new multi-family residential developments and commercial developments to achieve complete electrification BS ComDev Ongoing Adopted on August 10, 2022 - The City recently adopted an electrification ordianance that requires commercial and multifamily residential developments to be 100% electricImplemented and Ongoing S-29
Encourage and explore incentives for new multi-family residential developments and commercial developments to achieve complete electrification BS ComDev Ongoing Adopted on August 10, 2022 - The City periodically reviews incentive programs to assist in the complete electrification of new developments
Implemented and Ongoing
S-30
Work with owners of developed property that does not meet current fire safety standards for access, water supply and fire flow, signage and vegetation clearance in the VHFHSZ, and provide guidance on how to meet the standards BS ComDev Ongoing
Adopted on August 10, 2022 - The City continues to provide guidance for owners wanting to redevelop properties that are non-compliant with existing fire codes
Implemented and Ongoing
S-33
Encourage, and consider requiring, installation of electric vehicle chargers in commercial development and multi-family residential development parking facilities BS ComDev Ongoing Adopted on August 10, 2022 - The City's newly adopted CAAP encourages installation of electric charges at all commercial and multi-family residential developments
Implemented and Ongoing
M-8
The City shall continue to ensure that all structures and facilities within the City, including transportation facilities and services, are in compliance with the Americans with Disabilities Act (ADA), as applicable.

BS PW Ongoing Staff reviews all development applications against the ADA provisions to ensure compliance with standards
Implemented and Ongoing
S-10
The City shall coordinate with relevant county, state, and federal agencies as necessary to ensure that users, producers, and transporters of hazardous materials and wastes abide by applicable laws. BS Ongoing
The City refers projects with UST (Underground Storage Tank) to the County of LA PW Environmental Program Division. The City requires projects involving demolition to notify AQMD for asbestos-related work.

Implemented and Ongoing
S-5
The City shall encourage existing important public facilities located in the City, including schools, to upgrade and retrofit structures that do not meet current building standards and within areas susceptible to seismic or geologic hazards, as feasible. BS Ongoing The City are working with critical public facilities, such as schools, to retrofit structures that do not currently meet the adopted building code
Implemented and Ongoing
U-52
The City shall explore potential incentive programs to be established to encourage the installation of solar energy systems in development projects. BS 2010-2011 The City has reduced plan Check Fees for the installation of PV's.

Implemented and Ongoing
U-50
The City shall incorporate green building standards into the Municipal Code pursuant to state requirements. BS ComDev 2010-2011
The City has adopted the 2022 CALGreen code that will
encourage green building technologies.

Implemented and Ongoing
U-44
The City shall create incentives to developers, residents, and businesses to incorporate energy efficient equipment, lighting and other design elements into projects, including financial incentives and permit expediting services. BS ComDev, PW 2012-2015 The City has streamlined the permitting process for PV and EV chargers are in place.

Implemented and Ongoing
Implemented and Ongoing Implementation Programs

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Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-7
The City shall continue to comply with state and federal laws, as well as the Agoura Hills Municipal Code, ensuring that all park and recreational facilities meet accessibility standards, including the Americans with Disabilities Act. BS ComServ Ongoing The City continues to upgrade park and recreations space when feasible with ADA features that comply with state, federal and local provisions
Implemented and Ongoing
U-43
The City shall continue to assist utility and other service providers in disseminating information to City residents and potential development project applicants about reducing energy consumption and the availability of incentive and rebate programs. BS Ongoing The City posts incentive programs and rebate programs on the City website to assist the utility
Implemented and Ongoing
U-45
The City shall disseminate information on available rebates and other incentives offered by service providers and other public agencies for using energy efficient products. BS Ongoing The City provides links to Rebates and Incentives are provided on AHGreen webpage
Implemented and Ongoing
S-4
The City shall continue to ensure compliance with state and City seismic and geologic safety standards during the development project review and entitlement phase, requiring technical studies and investigations for ground rupture, ground shaking, liquefaction, expansive soils, subsidence, and other factors on sites, as necessary, and incorporating best management practices and protective measures into the project. BS, ComDev Ongoing The City requires development applications submit a
geotechnical report as part of the application to addresses issues related to ground shaking and seismic hazards. The report is reviewed for compliance by the City's Geotechnical Consultant
Implemented and Ongoing
U-51
The City shall consider implementing Leadership in Energy and Environmental Design (LEED) standards or other similar program, for new buildings and substantial renovations to existing buildings. BS, ComDev 2010-2011 The City has adopted the CAAP which highlights LEED
development standards and requires new development to
meet energy efficient standards
Implemented and Ongoing
S-24
Continue to update the City’s Building Code as necessary by incorporating structural hardening measures, such as fire rated roofing and fire resistant construction materials, and other measures to protect structures in a fire
CM BS Ongoing
Adopted on August 10, 2022 - The City has adopted a home hardening program that limits flamable materiels in and around structures
Implemented and Ongoing
CS-27
The City shall continue to ensure that the Los Angeles County Fire Department and Los Angeles County Sheriff Department maintain mutual aid and other relevant agreements with other jurisdictions and agencies, including the California Highway Patrol and Ventura County, for supplemental fire protection and law enforcement services during CM CA Ongoing The City currently has mutual aid and other relevant
agreements for supplemental assistance for emergency events Implemented and Ongoing
ED-1
The City shall continue to coordinate with business owners in the City through programs, such as the Business Task Force, and coordinate with other local economic development and business interests to ensure that the City is retaining and attracting sufficient businesses to provide a solid and diversified economy and job base for the community.

CM ComDev Ongoing
In 2024, the City created an internal staff team to administer the City's economic development arm. The City hired a
consultant to analyze local retail trends, and has been proactive in reaching out to the business community
(businesses, property owners, leasing agents, commercial Implemented and Ongoing
U-37
The City shall continue to implement and review possible enhancements to its Construction and Demolition Debris Recycling Program, requiring construction and demolition projects to reduce and recycle waste. CM ComDev 2016-2035 The City currently has a C&D program in place. Implemented and Ongoing U-53
The City shall continue to coordinate with telecommunications providers to ensure that City residents, businesses, and institutions have access to state of the art technology resources and adequate coverage, while ensuring the appropriate design and location of such facilities, pursuant to federal and state law. CM ComDev Ongoing The City has established relationships with a provider to get appropriate coverage and battery backup for the community Implemented and Ongoing
U-49
The City shall strive to incorporate energy efficient appliances, alternative energy infrastructure, and other energy conserving design elements into all new and existing City facilities. CM
ComDev, BS,
PW Ongoing
The City currently purchases energy efficient applies for all City faclities, and is working to replace older infrastructre with either energy efficent products
Implemented and Ongoing

Page 2 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-36
The City shall continue to cooperate with the Las Virgenes Unified School District as it upgrades or expands its facilities, as deemed appropriate, and support the District’s facility planning efforts.

CM ComDev, PW Ongoing
City has been known to meet frequently with School District officials to discuss improvements in and around schools.

Examples include engaging in discussions and providing
options to improve parking at the high school, offering to partner on pavement overlays of streets around schools, being a co-sponsor for the District's Foundation arm for the annual carnival in Agoura Hills that raises money to fund teachers, counselors and programs in the District.

Implemented and Ongoing
S-19
Improve disaster coordination and communiction with other public agencies CM PW Ongoing Adopted on August 10, 2022 - The City has adopted an
emergency evacuation plan that includes a communication plan to coordinate with other public agencies. The City also hired a full time Communications Manager who is trained in crisis communications strategies.

Implemented and Ongoing
S-20
Plan for emergency evacuation, including identifying standards for evacuation, and maintain adequate departure paths especially in areas that do not have at least two emergency evacuation routes (i.e., points of ingress and egress) CM PW Ongoing
Adopted on August 10, 2022 - The City has adopted an
emergency evacuation plan that includes a communication plan to coordinate with other public agencies. The City also promotes the County Genyses "Know Your Zone" program to ensure timely information about evacuations is available to the community during an evacuation scenario.

Implemented and Ongoing
S-31
Provide organic waste collection services to all residents and businesses, in addition to waste hauling and recycling collection, to reduce organic waste disposal CM PW Ongoing Ordinance No. 21-458, Adopted on November 11, 2021 - The City added mandatory organic waste disposal to the municipal code. The City continually review options to expand its existing organic waste services throughout the City
Implemented and Ongoing
CS-28
The City shall continue to provide staff and financial resources to ensure the ongoing organization and training of the City’s Community Emergency Response Team (CERT).

CM Ongoing
The City current assigns the Administrative Analyst to assist with the City CERT. Additionally, fiscal resources for the CERT are incoprorated annually into the Emergency Services budget.

Implemented and Ongoing
CS-29
The City shall continue to maintain the City’s Emergency Operations Center (EOC) in accordance with state and federal requirements. CM Ongoing The City EOC is reviewed and equipment is enhanced as
needed.

Implemented and Ongoing
CS-31
The City shall continue to cooperate with the County of Los Angeles Sheriff Department in crime prevention and safety education efforts.

CM Ongoing
The City currently coordinates and works with the Sheriff Department on crime prevention. The City utilizes the inhouse Public Safety Liaison Officer to assist. The Deputy City Manager and Assistant City Manager also assist as needed.

Implemented and Ongoing

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Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-32
The City shall encourage citizen participation in public safety and educational programs at the neighborhood level, including Neighborhood Watch, or similar efforts, to supplement law enforcement services and facilitate safety awareness.

CM Ongoing
The City assists the Sheriff's Department with Neighborhood Watch Program, and works with the local Fire Safe Councils as well. The Sheriff's Department is the primary administrator for the Program. City Staff assist with coordinating installation of application program signage.

Implemented and Ongoing
CS-35
The City shall continue to support the efforts of the Las Virgenes Unified School District to provide education services to all school aged children in the City, and collaborate on joint efforts between the City and District, where appropriate.

CM Ongoing
City officials and Councilmembers participate in an ad-hoc committee that meets regularly each month to discuss the education needs of the community. In the past, these
discussions have led to the City completing capital projects or enhancing school programs such as, but not limited to,
sidewalk construction, crosswalk painting, traffic signal installation, paying for crossing guards, promoting school activities via the City's podcast, annual funding of before/after school monitoring assistance for traffic congestion relief, funding of maintenance of high school tennis courts, and partnering to provide after-school enrichment opportunities.

Implemented and Ongoing
CS-37
The City shall coordinate with the Agoura Hills Library Branch of the Los Angeles Count 2012 201 2032016 Annual Ongoing y Public Library system to ensure that the library is adequately serving the community, and continue to collaborate on relevant joint City/library programs and special events.

CM Ongoing
City owns the Civic Center building and leases space to the County for the public library. The City sets aside funds each annual budget for larger maintenance repair items, and also sets aside garage space to run the "Cellar" which is a place the library sells used books. The City also supports the "Friends of the Library" volunteer program.

Implemented and Ongoing
ED-2
The City shall continue to promote the use of local businesses to residents and employees working in Agoura Hills to retain businesses and strengthen the City’s economy, through such programs as ―Buy Local and other similar efforts.

CM Ongoing
In 2024, the City created an internal staff team to administer the City's economic development arm. The City hired a
consultant to analyze local retail trends, and has been proactive in reaching out to the business community
(businesses, property owners, leasing agents, commercial brokers, and residents) to build relationships. The City is releasing a survey to the residents to understand what the community wants. The City includes funds in the budget to assist with increased marketing and business partnerships to ensure a healthy local economy.

Implemented and Ongoing
ED-3
The City shall continue to monitor the City’s economic and fiscal performance as part of the regular budget process. CM Ongoing
The City monitors the economic and fiscal performance of the City during annual budget analysis
Implemented and Ongoing
N-9
The City shall continue to coordinate with Caltrans and the Los Angeles County Sheriff Department to promote the enforcement of state motor vehicle noise standards along the Ventura Freeway and City streets. CM Ongoing
The City works closely with the LA County Sheriff's Office and Caltrans to promote monitoring and enforcement of vehicle noise standards
Implemented and Ongoing

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Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
NR-21
The City shall continue to utilize low-emission City vehicles, and convert existing gasoline-powered fleet vehicles to cleaner fuels as technology becomes available.

CM Ongoing
The City continues to utilize low-emission vehicles in the fleet and has installed battery charging stations at City Hall and the Rec and Event Center to encourage residents to and staff to use electric vehicles
Implemented and Ongoing
S-2
The City shall continue to update and implement the Standardized Emergency Management System (SEMS) Plan in compliance with state and other agency requirements, and educate and train City staff, as necessary. CM Ongoing The City contiues to update the emergency operations plan and requires appropriate staff to attend SIMS and NIMs
training
Implemented and Ongoing
S-21
Implement measures of the Las Virgenes-Malibu Council of Governments MultiJurisdictional Hazard Mitigation Plan relevant to the City, and work to ensure the Hazard Mitigation Plan is periodically updated
CM Ongoing
Adopted on March 27, 2019 - The City regularily reviews the Hazard Mitigation Plan and works closely with the Las
Virgenese-Malibu Council of Governements. The COG's Hazard Mitigation Plan was updated and adopted in 2024.

Implemented and Ongoing
U-25
The City shall continue to monitor the reports provided by waste collection and recycling service providers in the City to ensure that the providers operate in compliance with state and local laws, as well as comply with the requirements of their City service agreements or permits. CM Ongoing
Staff and the City's Solid Waste Consultant review required reports from all haulers to ensure compliance is being
achieved
Implemented and Ongoing
U-26
The City shall continue to implement its Commercial Services Recycling Program, requiring businesses to have recycling programs, and all commercial trash collectors operating in the City to provide recycling services to these businesses and demonstrate diversion of wastes, consistent with state requirements.

CM Ongoing
The City has a mandated commercial recycling program via Resolution 06-1437, and requirements as identified under subsequent state regulations
Implemented and Ongoing
U-27
The City shall continue to require residential waste haulers operating in the City to provide curbside recycling and green waste to all residents, as well as equestrian waste recycling in the Old Agoura area, and to comply with state diversion requirements. CM Ongoing The current Residential Franchsise Hauler (WM) provides these services as required through the City Integrated Exclusive Residential Franchise Agreement
Implemented and Ongoing
U-28
The City shall continue to comply with current state mandates for its residential curbside solid waste, recycling, green waste, its construction and demolition recycling program, and various household hazardous and electronic waste collection programs. CM Ongoing The City continues to remain compliant with all solid waste mandates from Calrecycle. This is vertified through the submittal of the annual solid waste report to the State.

Implemented and Ongoing
U-29
The City shall explore the feasibility of offering incentives to residents and businesses to reduce waste and recycle. CM 2012-2015
The City currently offers smaller trash containers at a reduced price as incentive to encourage more recycling and reduce waste
Implemented and Ongoing
U-30
The City shall continue to require waste reduction and recycling, and the use of recycled materials, as feasible, within City government offices and facilities.

CM Ongoing
The City currently utilizes and purchases materials with recycled content, utilizes electronic agendas for meetings to reduce paper, and has source separated containers in its facilities to maximize recycling.

Implemented and Ongoing

Page 5 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
U-32
The City shall work with the Los Angeles County Sanitation District and other agencies or organizations to ensure there is landfill capacity and/or alternative means of disposal that will provide sufficient capacity for solid waste generated in the City, as well as ensure there are continued adequate solid waste recycling and green waste facilities to accommodate such materials generated in the City. CM Ongoing The City works with its residential hauler to extend the life of landfill capacity by implementing various waste reduction and recycling programs to maximize waste diversion to the
landfills.

Implemented and Ongoing
U-33
The City shall continue to facilitate communications between residents and businesses and the waste collection and recycling service providers to ensure that adequate services are being offered.

CM Ongoing
The City consistently provides recycling and other program infomration to residents and business. Additionally, permit haulers and the City's residential service provider (WM) are required to provide public information about programs and services to its customers
Implemented and Ongoing
U-34
City shall continue to make available to the public materials promoting, and providing information about, recycling waste reduction, composting, safe use, and disposal of hazardous materials, and the dangers of unlawful dumping, and disseminate such information. CM Ongoing
The City consistently provides recycling and other program infomration to residents and business. Additionally, permit haulers and the City's residential service provider (WM) are required to provide public information about programs and services.

Implemented and Ongoing
U-36
The City shall continue to offer and promote convenient and frequent household hazardous waste and electronic waste pick up or drop off events and programs to residents, and shall explore the feasibility of developing a business electronic recycling program.

CM Ongoing
The City provides several several household hazadous waste and electonic waste collection events annually in the City. The City offers three Used Oil/Paint collection events per fiscal year, and a monthly Door-to-Door residential HHW/E-Waste collection events for residential customers. The City promotes Business E-Waste collection through a Newbury Park based company. There is cost for on-site collection paid by the businesses. No cost option is available for businesses that drop-off e-waste at their location. Additionally the City promotes the annual LA County Round HHW-EW Roundup at
the Calabasas Landfill and has information it website about other programs available to LA County residents
Implemented and Ongoing
U-38
The City shall continue to promote the various solid waste and recycling services available to business to encourage recycling in the non-residential sector.

CM Ongoing
The City requires haulers to educate their customers at a minimum of once per reporting year for the Commercial
Hauler program, and the residential franchise hauler is required to also provide outreach via the franchise agreement.

Information about the various solid waste programs are
posted on the CIty's website.

Implemented and Ongoing

Page 6 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
U-55
The City shall continue to strive to provide the highest level of communications systems in City operations and services to the public.

CM Ongoing
The City has implemented a Communications Plan that covers transparency throughout the community and has offered
outreach to the residents. The City hired a full time
Communications Manager that has brought a wealth of
knowledge and best practices to ensure public engagement and accurate information and updates are available and easily accessible.

Implemented and Ongoing
CS-26
The City shall continue to coordinate with and support the services that the Los Angeles County Fire Department and Los Angeles Sheriff Department provide to the City, which may include ensuring adequate personnel and facilities for timely emergency response, reviewing proposed development projects for site access and design, including crime prevention design measures, and fuel modification purposes, as relevant, and conducting regular inspections as necessary. CM, ComDev Ongoing The City coordinates closely with local Fire and, where applicable, the Sheriff's Department during the review and approval state of the entitlement in order to ensure safety regulations are being met
Implemented and Ongoing
S-16
Provide public outreach to educate residents regarding a flooding emergency evacuation plan CM, PW Ongoing
Adopted on August 10, 2022 - The City posts the emergency evacuation plan on the City website to educate the residents and provide outreach
Implemented and Ongoing
LU-41
The City shall, as part of development project review and entitlement, assess the circulation plans for the commercial retail shopping centers in the Commercial Shopping Center-Mixed Use (CS-MU) district, to ensure that vehicular and pedestrian circulation and ingress and egress points connect the adjacent centers, minimizing traffic that must travel on nearby roadways, as feasible.

ComDev PW Ongoing
Planning staff actively works with PW staff during the
development review process to ensure ingress and egress points meet all applicable safety standards and reduce
conflicts.

Implemented and Ongoing
NR-29
Consider encouraging high efficiency filtration systems, buildings of varying heights, shapes and articulation, site design with open spaces between buildings, vegetation selected and arranged to alter pollutant transporat and dispersion and the use of decoratively treated solid barriers, walls and screening landscaping to increase vertical dispersion of pollutants
ComDev BS Ongoing
Adopted on August 10, 2022 - The City is reviewing multifamily developments to ensure proper ventilation along the roadway corridor and between buildings
Implemented and Ongoing
S-25
Maintain collection of maps relating to fire hazards to help educate and assist builders and homeowners in mitigating against wildfire ComDev BS Ongoing Adopted on August 10, 2022 - The City maintains a current Very High Fire Severity Zone Hazard Map which is shares with residents
Implemented and Ongoing
U-42
The City shall review new development projects for design concepts and systems that increase energy efficiency by making use of the natural climate and solar access, and shall require that new developments do not preclude solar access on adjacent properties. ComDev BS Ongoing
The City has adopted a CAAP which requires development
projects to comply with energy saving regulations including, where applicable, the requirement to maintain or provide solar access to neighboring properties
Implemented and Ongoing
S-13
The City shall continue to ensure uses in mixed-use projects do not pose significant hazardous materials health risks during the design review and entitlement phase. ComDev BS Ongoing The City conditions development projects during the
entitlement phase to restrict the use of hazardous materials during construction
Implemented and Ongoing

Page 7 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
S-11
The City shall continue to require the preparation of soil and groundwater contamination assessments in accordance with applicable standards for development projects during the project review and entitlement phase in areas where there is the potential for hazardous materials to be present, and the City shall require that the recommendations of such assessments, including necessary remediation procedures, are implemented in compliance with relevant laws, including those of the Los Angeles County Environmental Health Division, County Department of Toxic Substances Control, and the Regional Water Quality Control Board, with the contaminated site remediated prior to grading and construction of the project.

ComDev BS, PW Ongoing
The City continues to require necessary reports and
assessments for all development applications to ensure
compiance with agency regulations
Implemented and Ongoing
LU-28
Consider amending the Old Agoura Residential Design Guidelines to provide further specificity on the types of building and fencing material to be encouraged. ComDev CA 2012-2015 Staff has met with the Old Agoura Homeowner's Group and discussed potential options with the City Council. Given budget constraints, this item is to be discussed during the budget adoption process for FY 25-26 and FY 26-27.

Implemented and Ongoing
LU-16
Explore feasibility of creating protective ordinances for other tree species, in addition to oaks ComDev CA 2012 – 2015
A Protected Tree Ordinance was adopted in 2025 that protects California Sycamores and Southern California black walnut.

Implemented and Ongoing
LU-25
Continue to implement the Neighborhood Compatibility Guidelines for Single Family Homes in Existing Neighborhoods. ComDev Ongoing
Staff continues to implement the Neighborhood Compatibility Guidelines for Single Family Homes in Existing Neighborhoods, and adopted objective standards for Senate Bill 9
Developments in 2023 to ensure those developments meet
the existing community character.

Implemented and Ongoing
NR-28
The City shall continue to enforce the Sign Ordinance of the Municipal Code, and shall continue the abatement of outdoor advertising displays (such as billboards) to the extent feasible.

ComDev CM Ongoing
The City continues to enforce the Sign Ordinance and amend the Ordinance, as need be, to help promote economic growth while maintaining the aestethics of the City. The latest Sign Ordinance Update was adopted by the City Council in 2024.

Implemented and Ongoing
LU-30
Explore the feasibility of offering regulatory and/or financial incentives to existing commercial retail centers to renovate and redevelop the properties for aesthetic, economic and environmental benefits, including to improve architectural design (e.g., façade improvements), signage and landscaping; reduce the visual prominence of parking lots; create pedestrian pathways attractively and clearly linking parking areas to businesses and pedestrian connections to adjacent uses; enhance pedestrian activity in the centers by providing appropriate ground floor uses, as well as amenities like furnishings and outdoor gathering places.

ComDev CM, CA 2012-2015
Staff has worked with property owner’s wishing to renovate their properties utilizing the existing ordinances and
guidelines. Successes include Agoura Meadows, City Mall, and Whizins. Staff will continue to encourage shopping center redevelopment for properties that have not renovated.

Implemented and Ongoing
CS-3
The City shall continue to coordinate with county, state, and federal agencies that control park lands in the region to ensure that such resources are available to and benefit local residents. ComDev ComServ Ongoing
The City continues to coordinate with other agencies to ensure compliance with park land regualtions
Implemented and Ongoing

Page 8 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
U-17
The City shall continue to require that applicable development projects comply with the National Pollution Discharge Elimination System permit and other Regional Water Quality Control Board requirements, and show evidence of compliance in the project application review and entitlement phase, and during on-site inspections by City staff. ComDev PW Ongoing The City requires all applicable development applications to comply with the National Pollution Discharge Elimination System and Regional Water Quality Control Board
requirements
Implemented and Ongoing
U-2
The City shall continue to provide information and comments to the Las Virgenes Municipal Water District as part of its periodic updates to the Urban Water Management Plan, Integrated Water System Master Plan, the Recycled Water Master Plan, and other planning documents that affect the City’s water supply, wastewater treatment, and availability of recycled water to ensure adequate services. ComDev PW Ongoing The City routinely provides comments and updates to the LVMWD regarding implementation measures in the Urban
Water Management Plan and Recycled Water Master Plan, in addition of other water treatment studies and reports
released
Implemented and Ongoing
U-40
The City shall continue to route development project plans to utility providers for review and comment, as appropriate during the project review and entitlement phase to ensure that the project can be accommodated. ComDev PW Ongoing The City routes all applicable development applications to utility providers to ensure compliance with utlity provisions Implemented and Ongoing
LU-37
The City shall incorporate sustainable and green building practices; a high level of architectural and structural quality; landscaping that is native or sensitive to natural areas; building and site design sensitive to its natural setting and surrounding developed areas; and other leading design standards in new civic facilities and infrastructure, to the extent practicable.

ComDev PW, BS Ongoing
The City adopted a Climate Action Adaptation Program (CAAP) in April of 2022 (Resolution 22-2004) that incorporated provisions to improve air quality, conserve water, increase renewable energy, improve public health, increase resiliency, increase non-motorized transportation, increase energy
efficiency and provide education on sustainability and
awareness
Implemented and Ongoing
LU-38
The City shall continue to coordinate with school districts, utility and other service providers, and other government entities proposing development projects and conducting ongoing operations that may be exempt from City land use control and approval to encourage a high level of visual and architectural quality and compatibility of use with the surrounding neighborhood so that the character of the City neighborhood or district is maintained.

ComDev PW, BS Ongoing
Staff regularly works with utility and services providers to ensure there is visual compatibility of the built environment and landscaping features with neighboring communities. Staff is actively working with the Las Virgenes Municipal Water District to ensure the new project along Agoura Road is consistent with the City's architectural design standards and oak tree regulations.

Implemented and Ongoing
Admin 1 HCD/OPR General Plan Annual Report to Council. ComDev Annually Reported to City Council on 3/26/25 Implemented and Ongoing Admin 2 Review the General Plan every 5 years and update as appropriate ComDev Annually In Progress - Reviewed every 5 years and amended as appropriate
Implemented and Ongoing
CS-25
The City shall require that all new development and substantial remodels adjacent to identified trail systems, either existing or proposed, provide a trail or pathway connection to such trail system in compliance with the standards in the Citywide Trails and Pathways Master Plan. ComDev Ongoing
Where feasbile, the City requests trail or pathway connections during the development application entitlement process
Implemented and Ongoing
CS-8
The City shall continue to enforce the Zoning Code provisions requiring recreational facilities in multi-family residential developments, and shall encourage the inclusion of recreational facilities in other residential developments, as appropriate. ComDev Ongoing Staff regularily enforces the Zoning Code provisions regarding recreational facilities and established a provision requireing outdoor/recreation space for ministerial multi-family
residential properties
Implemented and Ongoing

Page 9 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
HR-4
The City shall continue to implement the Art in Public Places Program. ComDev Ongoing The City has established provisions for Art in Public Places and holds regular Cultural Arts Commission meetings to discuss proposals within the City
Implemented and Ongoing
HR-5
The City shall assess development projects for the potential to encounter archaeological and paleontological resources during the project review and entitlement phase, and as necessary, require the project proponent to provide a cultural resources analysis, and implement all required mitigation measures.

ComDev Ongoing
Staff require Phase 1 Arch Reports with development
applications and, where needed, a Phase 2 report. In the event resources are found, the City requires proper
documentation by qualified monitors
Implemented and Ongoing
HR-6
The City shall continue to ensure that any cultural resource reports, investigations and recovery activities required for development projects reviewed and entitled by the City be completed in accordance with the requirements of the California Environmental Quality Act (CEQA), with a priority for preserving the resources in-situ, if feasible, and coordinated with and monitored by a recognized Chumash representative, as necessary.

ComDev Ongoing
Staff enforce CEQA provisions with respect to cultural
resources and condition all discretionary projects to document and preserve resources that are found on-site using a qualified monitor
Implemented and Ongoing
HR-7
For any project involving the demolition, relocation, or alteration of a structure, or a change to the structure’s immediate setting, in which the structure is over 45 years old, and which potentially exhibits characteristics of an historic resource pursuant to CEQA Guidelines Section 15064.5, during the project review and entitlement process, the City shall require an assessment of the potential historical significance of the structure by a professional historic resource consultant as part of the application. If the resource is considered historical per CEQA, the assessment shall make recommendations for mitigating potential impacts to the structure, or identify requirements for the proper documentation per state or federal guidelines of any significant historic structure proposed for demolition, which shall be made conditions of project approval, as approved by the Director of Planning and Community Development.

ComDev Ongoing
Staff require historic resource assessments for any structure that is known to exhibit characteristics of a historic resource pursuant to CEQA
Implemented and Ongoing
HR-8
During project review and entitlement, the City shall require as a condition of project approval that if human remains or funerary objects are discovered during earthwork activities, applicable federal and state laws shall be adhered to, including ceasing subsurface work until the County Coroner has made the necessary findings as to origin and disposition o 20110 20 22 201 2032016 Annual Ongoing f the human remains, and if the finds are of Native American descent, the California Native American Heritage Commission is notified, and proper procedures followed
ComDev Ongoing
Staff enforce CEQA provisions with respect to human remains and condition all discretionary projects to immediately stop all earthwork activities if human remains are found. Those
remains must then be handled by a County Coroner
Implemented and Ongoing
LU-10 Continue to enforce the Municipal Code. ComDev Ongoing Staff continues to enforce the Municipal Code on daily basis Implemented and Ongoing LU-11
Continue to enforce the Hillside and SEA provisions of the General Plan ComDev Ongoing Staff continues to enforce the Hillside and SEA provisions of the General Plan during review of development applications Implemented and Ongoing
LU-12 Continue to implement Architectural Design Standards and Guidelines ComDev Ongoing Staff continues to implement the ADS&G during review of the development applications
Implemented and Ongoing

Page 10 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
LU-13
Implement Housing Programs in the timeframes established ComDev Ongoing Staff continues to implement the Housing Programs and all associated timeframes during review of development
applications
Implemented and Ongoing
LU-14 City shall continue to implement the AVSP ComDev Ongoing Staff continues to implement the AVSP during review of development applications
Implemented and Ongoing
LU-15 City shall continue to implement the LMSP ComDev Ongoing Staff continues to implement the LMSP during review of development applications
Implemented and Ongoing
LU-20 Continue to implement Sign Ordinance ComDev Ongoing Sign Ordinance Update adopted in May of 2024. Staff continues to implement Sign regulations.

Implemented and Ongoing
LU-26
Continue to maintain an active enforcement program to ensure compliance with the Municipal Code and other nuisance abatement programs that aim to keep the City’s neighborhoods attractive, safe, and free from public nuisances.

ComDev Ongoing Staff currently maintains an active enforcement program. Implemented and Ongoing LU-27
Continue to implement the Old Agoura Residential Design Guidelines. ComDev Ongoing Due to recent changes in State law and the requirement to apply only Objective Standards for approving or denying residential projects, the Old Agoura Residential Design Guidelines will be continued to be used as a guiding document for discretionary projects. However, the primary regulatory provisions will become the Objective Standards, and were used to draft the SB 9 Ordinance Objective Standards.

Implemented and Ongoing
LU-29
Continue to ensure, during the development project review and entitlement phase, that landscaping design and plant selection on sites adjacent to undeveloped open space areas do not conflict with, but transition to, the vegetation in the abutting natural areas, while at the same time meeting fuel modification objectives.

ComDev Ongoing
The adoption of more stringent fuel modification standards has reduced the ability of developers and City staff to allow extensive vegetation within the 5, 30, and 100 foot fuel modification zone for structures. Nonetheless, staff continues to encourage buffers between open spaces and buildings, as outlined in the General Plan.

Implemented and Ongoing
LU-3
Continue to work with LA County and Ventura County and other adjacent communities to coordinate land use and growth policies, as well as, strengthen and promote interjurisdictional communication and cooperation.ComDev Ongoing Staff currently meets periodically with staff from adjacent communities to discuss land use issues and brainstorm ways to recommend value-add policies to our respective decisionmaking bodies.

Implemented and Ongoing
LU-35
Explore the potential for using incentives to encourage ancillary retail, service, restaurant uses, and childcare facilities (as appropriate), to be integrated within business park and industrial centers.

ComDev 2016-2035
The City continues to explore redevelopment incentives for commercial businesses that provide services to employees which reduce impacts to the environment and encourage
reduced vehicle travel.

Implemented and Ongoing
M-24
The City shall continue to require that residential developments incorporate adequate enclosed, secured space for bicycle parking. ComDev Ongoing The City continues to require multi-family and mixed-use developments to incorporate adequate bicycle parking
facilities. Additionally the proposed Bicycle Master Plan will solidify many of the provisions for future development
Implemented and Ongoing

Page 11 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
N-1
The City shall require the preparation of a noise study during the project review and entitlement phase, as deemed necessary by the Planning and Community Development Department, for the following: (1) New residential and other noise sensitive uses (including schools, libraries, hospitals and other similar medical facilities) along the freeway corridor and major thoroughfares and near stationary noise sources; and (2) Substantial noise generating uses proposed in and near residential and other areas where there are sensitive noise receptors in the site vicinity. Such project shall comply with the recommendations of the noise study to mitigate noise levels to the extent feasible.

ComDev Ongoing
The City continues to require noise studys for all applicable development applications pursuant to the General Plan
Implemented and Ongoing
N-2
For substantial noise generating uses proposed in and near residential and other areas where there are sensitive noise receptors in the site vicinity (including hospitals and other similar medical facilities, libraries and schools), and for mixed use development projects that include residential uses, the City shall require that the project demonstrate during the review and entitlement phase that the structure(s) will adequately isolate noise between adjacent uses (using such methods as building orientation, window insulation, common wall separation, common floor/ceiling separation), and that such projects incorporate physical construction standards (including equipment) and site design components (locating loading areas, parking lots, primary driveways, trash enclosures, mechanical equipment and other noise sources away from the residential and other sensitive uses) to the extent feasible to reduce noise between adjacent uses.

ComDev Ongoing
The City reviews development applications for compliance with noise reducing measures and, where feasible, requires developers to screen equipment or other noise sources on-site to reduce impacts to neighboring residentail properties Implemented and Ongoing
N-4
The City shall consider as part of the project review and entitlement phase for development projects considered noise sensitive land uses (including schools, libraries, hospitals and other similar medical facilities) within areas exceeding ambient noise standards for that given use if an analysis provided by the project proponent demonstrates that the health risk from locating such uses in these areas will not be significant. ComDev Ongoing
The City continues to review development applications for complaince with all noise regulations, in addition to a review of possible health risks associated with the project
Implemented and Ongoing
N-5
The City shall continue to require during the project review and entitlement phase that development projects be evaluated for consistency with the Noise/Land Use Compatibility Matrix (Table N-1) and the Interior and Exterior Noise Standards (Table N2), as well as noise regulations in the Municipal Code. ComDev Ongoing The City reviews development applications for compliance with the Noise/Land Use Compatibility Matrix
Implemented and Ongoing

Page 12 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
N-7
The City shall continue to require the use of noise walls, berms and other similar structures to reduce the effects of noise in residential and other noise sensitive land use projects adjacent to the freeway corridor and major thoroughfares, as recommended by required noise studies during project review and entitlement. ComDev Ongoing The City reviews development applications to ensure noise levels within the interior of the site meet the noise ordianane Implemented and Ongoing
N-8
The City shall continue to implement the City’s noise regulations outlined in the Municipal Code. ComDev Ongoing
The City reviews development applications for compliance with the AHMC Noise Ordinance
Implemented and Ongoing
NR-12
The City shall continue to prepare and make available to the public a current list of appropriate native plants suitable to the Agoura Hills area, and encourage the use of such plants, as feasible, in private development projects during project review and entitlement. ComDev Ongoing
The City provides and hand outs and directions to native plant lists such as the Santa Monica Mountains Native Plant list online. The City's Landscape Guidance Program was adopted by the City Council and implemented in 2024.

Implemented and Ongoing
NR-16
The City shall continue to coordinate with and support the efforts of the Santa Monica Mountains Conservancy/Mountains Recreation Conservation Authority and other appropriate agencies and entities in restoring native habitats in and around Agoura Hills. ComDev Ongoing
The City worked closely with MRCA to facilitate the purchase of Triangle Ranch. The City also works closely with MRCA with regard to native tree planting programs
Implemented and Ongoing
NR-20
The City shall continue to comply with the requirements and plans of the South Coast Air Quality Management District and the Southern California Association of Governments, as well as other state and federal legislation, regarding air quality. ComDev Ongoing The City has adopted a CAAP which will ensure the City meets its required greenhouse gas reduction measures.

Implemented and Ongoing
NR-22
The City shall continue to require that all construction projects comply with the mandates and recommendations, as appropriate, of the South Coast Air Quality Management District regarding fugitive dust control. ComDev Ongoing Staff continues to review all discretionary projects for compliance with the SCAQMD regulations
Implemented and Ongoing
NR-25
The City shall continue to comply with all state requirements regarding climate change and greenhouse gas reduction, including preparing necessary plans and analyses. ComDev Ongoing The City has adopted a CAAP which will ensure the City meets its required greenhouse gas reduction measures.

Implemented and Ongoing
NR-26
The City shall ensure that any City plans prepared related to climate change and greenhouse gas reduction are consistent with relevant regional plans addressing similar issues, and that the City coordinates and collaborates, as legally required, with other agencies and organizations to meet climate change and greenhouse gas reduction goals, required by the state and federal government. ComDev Ongoing The City continues to review all development applications for compliance with greenhouse gas reduction goals required by the state and federal goverment
Implemented and Ongoing
NR-27
The City shall support the efforts of regional agencies and other entities to educate the public about the benefits and measures related to reducing greenhouse gases.

ComDev Ongoing
The City has adopted a CAAP which will ensure the City meets its required greenhouse gas reduction measures. The City continues to educate the public on the CAAP and importance of reducing greenhouse gases
Implemented and Ongoing
NR-4
The City shall, as part of the review and entitlement process for development projects, continue to coordinate with relevant federal and state agencies to ensure the viability of the Liberty Canyon wildlife corridor. ComDev Annual
The City reviews development application to ensure they will not impact the (newly named) Walliss Annenberg Wildife
Crossing
Implemented and Ongoing

Page 13 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
NR-5
The City shall explore the potential for restoring habitat and removing existing impediments to open space lands in order to support native wildlife and plant species, and encourage wildlife movement within the open space areas. ComDev 2016-2035 The City requires the use of split-rail fencing in open space areas to encourage wildlife movement and has reviewed
possible programs to help facilitate creak natualization efforts Implemented and Ongoing
S-12
The City shall only approve projects involving sensitive land uses (including residences, schools, daycare and eldercare centers, playgrounds, medical facilities) within or adjacent to areas with land use designations that allow industrial and manufacturing facilities if an analysis provided by the project proponent during the review and entitlement phase demonstrates that the health risk from the use, transport or storage of hazardous materials will not be significant. ComDev Ongoing The City continues to only approve projects that can
deminstrate there is no risk to health, safety and welfare of the residents
Implemented and Ongoing
S-22
Work to minimize fuel loads, or the amount of material that can be burned, within the wildland/urban interface within the City to the extent feasible, in coordination with the County Fire Department and other relevant agencies
ComDev Ongoing
Adopted on August 10, 2022 - The City routes appropriate development applications to the LA County Fire Dept for review and approval with regard to fuel modificiation
requirements
Implemented and Ongoing
S-8
The City shall continue to work with the County of Los Angeles Fire Department regarding fuel modification issues on proposed development projects to encourage protection of natural resources and habitat, and to uphold the City landscaping criteria while providing wildland and urban fire protection. ComDev Ongoing The City continues to refer development applications to LA County Fire for review and approval of required fuel
modification regulations
Implemented and Ongoing
S-9
The City shall continue to request input regarding safety and crime prevention design issues from the Los Angeles County Sheriff Department during development project review and entitlement, as appropriate.

ComDev Ongoing
The City continues to route develoment applications to LA County Fire Department and, where applicable, to the LA County Sheriff Department where they are reviewed for
complaince with crime prevention standards
Implemented and Ongoing
U-3
The City shall continue to assist the Las Virgenes Municipal Water District in disseminating information to City residents about reducing water usage, use of drought tolerant landscaping, and other important water conservation measures.

ComDev Ongoing
The City has developed a drought-tolerant landscape program for residents interested in removing water-intensive
vegetation. The City has worked closely with LVMWD to
understand the water requirements and is in the process of formulating an outreach program to assist both agencies Implemented and Ongoing
U-35
The City shall continue to implement the Agoura Hills Municipal Code, requiring adequate recyclable materials storage facilities and enclosures in new development projects. ComDev Ongoing
The City requires all applicable development applications to comply with the AHMC requirements for recyclable materials storage and enclosures
Implemented and Ongoing
U-4
The City shall continue to reference the requirements and recommendations of the Las Virgenes Municipal Water District for using low flow fixtures, drought tolerant landscaping, irrigation timing, water conserving irrigation, and other water conservation measures, as well as emerging water conservation techniques as they become available, in City projects and in private development project conditions of approval. ComDev Ongoing The City implements drought-tolerant landscaping
requirements throughout the development review process
and continues to require low-flow fixtures and waterconserving irrigation provisions.

Implemented and Ongoing
U-6
The City shall continue to require that all new office, retail, and industrial/manufacturing developments utilize reclaimed water for landscaping, providing there is reclaimed water service to the site. ComDev Ongoing The City facilities have convered to reclaimed water.

Commercial business have begun to switch to reclaimed
water; however, the capacity is limited
Implemented and Ongoing

Page 14 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
NR-1 The City shall continue to carry out the City’s Open Space Implementation Plan. ComDev CA, CM Ongoing Staff continues to regulate development using the existing Open Space provisions
Implemented and Ongoing
U-1
The City shall continue to periodically update the Las Virgenes Municipal Water District (LVMWD), Southern California Edison, Southern California Gas Company, and other utility and service providers on development projects proposed in the City for planning purposes. ComDev PW Ongoing
The City works closely with LVMWD, SoCal Edison, SoCal Gas and other utility companies when reviewing development
applications within the City
Implemented and Ongoing
NR-2
During the review and entitlement process for development projects, the City shall ensure that all projects adjacent to open space resource areas, including SEAs and lands shown on Figure NR-2, have appropriate transitions between the proposed development and the open space area, which shall be planted with native species and where structures are prohibited, and allow for inter-connection of open space areas, as appropriate. ComDev Ongoing
Staff continues to implement Open Space regulations for all development applications
Implemented and Ongoing
NR-6
The City shall continue to implement the City’s Oak Tree Preservation Guidelines in the Zoning Code. ComDev Ongoing
The City's Oak Tree Preservation Guidelines were incorporated into a new Protected Tree Ordinance in 2025, and continue to be implemented.

Implemented and Ongoing
U-54
The City shall continue to require a Conditional Use Permit for review of telecommunication infrastructure, including cellular towers and sites, to ensure appropriate design and neighborhood aesthetic compatibility. ComDev Ongoing The City continues to required Conditional Use Permits for all applicable wireless/telecommuniction facilities within the City that do not comply with the expidited review process of a 6409
Implemented and Ongoing
CS-30
The City shall continue to route development project plans, as appropriate, to the County Fire Department for review and comment during the review and entitlement phase, and the City shall continue to monitor development project plans during this phase to ensure that fire hazards are reduced through proper design, including incorporating fire prevention suppression systems, in accordance with relevant city, county, and state fire regulations and codes, as appropriate, and the City shall encourage the use of automatic fire sprinkler systems in multi-family residential uses where not required. ComDev, BS Ongoing
The City continues to route development applications to the LACFD for review and comment prior to entitlement.

Additionally, the City requires the installation of automatic fire sprinklers pursuant to the LA County Building Code and fire requirements
Implemented and Ongoing
CS-33
The City shall distribute information describing Crime Prevention Through Environmental Design or other similar concepts to encourage potential development applicants to incorporate them in their projects, and utilize such concepts promoting defensible space in design in City facilities to the extent feasible.

ComDev, BS 2016-2035
The City has adopted a home hardening ordinance to address defensible space in design. The City's objective standards prescribe many techniques that are used to reduce the
potential for crime, which include site lighting and layout requirements.

Implemented and Ongoing
S-23
Limit risk of wildfire through public education and planning, including working with community groups, including at risk populations, and other agencies to present information and training about evacuation, wildfire prevention and awareness, and defensible space
ComDev, CM Ongoing
Adopted on August 10, 2022 - The City works closely with LA County Fire and encourages the Fire Dept to attend and
present at public events to provide education to City residents.

City staff is working closely with the Fire Dept in the preparation of a Community Wildfire Risk Assessment.

Implemented and Ongoing
CS-20
The City shall continue to enforce the City’s Parkland Dedication and Fees Ordinance for new residential development, and shall explore other mechanisms to finance the acquisition, improvement, and maintenance of park facilities. ComDev, ComServ Finance Ongoing
The City has adopted a Parkland Dedication and Fee Ordinance and implements it for all applicable development projects within the City
Implemented and Ongoing

Page 15 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-6
The City shall explore the potential to use excess space in private and other public facilities throughout the City for hosting recreation activities and programs to better serve local neighborhoods and reduce reliance on automobiles. ComDev, PW CA Ongoing The City offers space at public facilities for events, including such as the Clean Water Power Alliance, and allows the public to participate remotley during public meetings to reduce reliance on automobiles
Implemented and Ongoing
NR-8 The City shall continue to implement the California Environmental Quality Act (CEQA). ComDev, PW CA Ongoing Staff reviews all discretionary applications and policy programs against the provision within CEQA
Implemented and Ongoing
M-32
The City shall continue to ensure that bicycle racks or other comparable storage facilities are installed at existing and new City parks and community or recreation centers, and shall continue to require bicycle racks or other comparable storage facilities in all new commercial development. ComDev, PW ComServ Ongoing The City continues to require adequate bicyle parking at all parks and proposed commercial developments
Implemented and Ongoing
CS-22
The City shall continue to implement the Citywide Trails and Pathways Master Plan.

ComDev, PW Ongoing
The City continues to implement the Trails and Pathways Master Plan and has utilized it to assist in planning/designing the Bike Master Plan
Implemented and Ongoing
NR-7
The City shall continue to coordinate with relevant state and federal permit agencies with jurisdiction in and around water bodies, such as creeks and drainages, to ensure that such resources are protected and development impacts minimized. ComDev, PW Ongoing Staff continues to coordinate with CDFW, USFW, and Army Corp of Engineers for all development applications near water bodies, creeks and drainages
Implemented and Ongoing
S-14
Incorporate/restore naturally occuring landscape features and ecosystem processes in development projects to mitigate flood danger, purify and store water, restore natural infrastructure as riparian buffers, wetlands, urban foresty, and permeable pavers ComDev, PW Ongoing
Adopted on August 10, 2022 - The requires, where applicable, storm water retention basis and other runoff preventative measures when reviewing development applications
Implemented and Ongoing
S-15
Assess properties for flooding vulnerabilities within flood zones during development review ComDev, PW Ongoing
Adopted on August 10, 2022 - The City reviews all
development properties to ensure adequate measures are in place to either avoid flood zones or limit vulnerabilities Implemented and Ongoing
S-3
As development projects are proposed, the City shall continue to work with applicants to preserve the floodplain as open space, and discourage channelization, if possible. ComDev, PW Ongoing The City encourages the preservation of all floodplains as open space when feasible and discourages channelizations
Implemented and Ongoing
U-41
The City shall continue to coordinate with developers and with utility and other service providers during the development project application review and entitlement stage so that adequate infrastructure is available to serve new projects. ComDev, PW Ongoing The City continues to preform inspections throughout the construction phase to ensure the development matches the approved permits/entitlements
Implemented and Ongoing
CS-17
The City shall continue to pursue agreements with the school district, other agencies and entities, and sports organizations and clubs to encourage the joint use of facilities for recreation and other services for residents, and shall explore opportunities for intercommunity participation in City programs and facilities with surrounding businesses, cities and counties. ComServ CM, CA Ongoing
Ongoing - Always. The City continues to utiliize school district facilities when they are avilable, particularly for special events.

The City also partners with neighboring agencies for access to outside organizations and their facilities.

Implemented and Ongoing
U-39
The City shall continue to expand community clean up and restoration projects throughout the City and particularly in parks and recreation areas and open space areas through hosting regular City sponsored events, and encouraging private volunteer and community service organization efforts. ComServ ComDev, PW Ongoing The City contiues to host volunteer and community service events to encourage residents to participate in restoration projects and City cleanup activities. Community Service Days and Creek Clean Up events continue to happen twice a year.

Implemented and Ongoing

Page 16 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-9
The City shall continue to maintain the high quality of the City’s parks and recreational facilities by scheduling regular maintenance inspections and conducting improvements as needed.

ComServ PW Ongoing
The City continues to upgrade park and recreations space when feasible with ADA compliant features, convienent
seating areas, as well as walking paths and play equipment.

Chumash Park Restroom Project to be completed April 2025.

This includes new walking paths. Morrison Park Playground Renovation Project includes new accessible play equipment and path of travel. Project to be completed in FY 2025/26.

Implemented and Ongoing
CS-10
The City shall regularly evaluate the types of recreation activities and programs offered to ensure that they meet the varied and changing needs of the community, including continuing to reasonably accommodate special needs individuals and groups.

ComServ Ongoing
The City continues to evaluate the types of recreation activities offered to meet the changing needs of the public through community outreach. Increased communication efforts
provides more direct feedback from community and those
with special needs with accomodations.

Implemented and Ongoing
CS-11
The City shall continue to offer senior recreation activities and programs to meet the needs of the growing population.

ComServ Ongoing
The City maintains a variety of senior recreation activities including wellness classes, field trips, and dial-a-ride services.

Activities and services have expanded to include evening and weekend classes, activities, and transportation.

Implemented and Ongoing
CS-12
The City shall continue to expand youth programs, especially after school and school break activities that are conveniently located throughout the City and near schools. ComServ Ongoing The City maintains a variety of youth recreation activities including camps, recreation classes, speciality workshops, and volunteer programs.

Implemented and Ongoing
CS-13
The City shall explore the feasibility of offering programs that highlight the City’s natural and unique assets, such as hiking and equestrian activities, and including collaborating with other organizations, agencies, and entities to share resources.

ComServ Ongoing
The City continues to explore offering programs that highlight the City's unique assets. The City is working with the local equestrian groups to offer equestrian events and activities.

City has increased its communicaiton efforts to the community that includes highlighting local trail maps, outdoor activities, and group hikes provided by local agencies.

Implemented and Ongoing
CS-14
The City shall continue to provide, and explore further, opportunities for social recreation activities for youth and teens, including studying the potential for a youth and teen center facility. ComServ 2016-2035
The city developed a teen center inside the Agoura Hills Recreation and Event Center in 2015. Teen programs and
activities are always being provided.

Implemented and Ongoing
CS-15
The City shall continue to promote healthy lifestyles and activities when considering recreation programs and activities, and specifically sponsor and support health-related programs and special events in the community.

ComServ Ongoing
Ongoing - through the many health lectures, special events, and workshops. The City also hosts special events such as group bike rides and long runs for the community during the year. Walking programs and group fitness continue to be offered.

Implemented and Ongoing

Page 17 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-16
The City shall continue to offer frequent community-wide special events, including those that promote the City’s history, family activities, cultural events, and educational outreach.

ComServ Ongoing
The City continues to offer special events such as Reyes Adobe Days, Concerts in the Park, and Movies in the Park, that showcase the City's history and provide residents with
affordable family events. The City offers art shows, literature events, and more recently a film festival that featured local and historical documentaries.

Implemented and Ongoing
CS-18
The City shall continue to support the joint Agoura Hills/Calabasas Community Center facility and programs to provide a diversity of recreational opportunities to residents.

ComServ Ongoing
The City continues to coordinate with the joint Agoura
Hills/Calabases Community Center for recreational
opportunities. The City of Calabasas recently took over the Agoura Hills/Calabasas Community Center. The City will
continue to promote the activities, even though the City will not be financially supporting it.

Implemented and Ongoing
CS-19
The City shall continue to expand opportunities for citizen volunteers to enhance City recreation programs and special events.

ComServ Ongoing
The city has a large volunteer program with many
opportunities for residents to get involved. The City engages volunteers of all ages to teach new skills and activities through the senior program.

Implemented and Ongoing
CS-5
The City shall continue to strive to provide park and recreational facilities that are convenient and easily accessible for City residents, and accommodate a variety of user needs.

ComServ Ongoing
The City continues to upgrade park and recreations space when feasible with ADA compliant features, convienent
seating areas, as well as walking paths and play equipment.

Chumash Park Restroom Project to be completed April 2025.

Council approved next improvement project at Morrison Park to be completed in FY 2025/26.

Implemented, Completed, and
Ongoing
HR-2
The City shall continue to maintain and enhance the Reyes Adobe Historical site. ComServ Ongoing The City currently maintains the Reyes Adobe Historical Site and recently completed a renovation of the site
Implemented and Ongoing
HR-3
The City shall continue to utilize the Reyes Adobe site as an important historic and cultural resource focal point and gathering space for the community, and shall consider utilizing other locally significant historic resources to further engage residents in cultural and civic activities.

ComServ Ongoing
The City holds annual Reyes Adobe Day events and provides residents with educational information that addresses the importance of the site. This event has exposed the City to more individuals and families that are direct descendants of the historical site.

Implemented and Ongoing
M-26
The City shall continue to operate its specific seasonal and special service shuttles, and explore the feasibility of a regularly scheduled Citywide shuttle system connecting various areas and districts of the City, and providing a reliable means of moving within the City for the non-driving population.

ComServ Ongoing
The City continues to operate specific season service monitors demand of bus service throughout the City. The City has developed and implemented a program called AH Go by
partnering with a company who created an app that residents can order subsidized share rides on their phones.

Implemented and Ongoing

Page 18 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
CS-21
The City shall continue to periodically evaluate and adjust user and service fees for park facilities and recreation programs in order to reflect City costs of providing services as well as maintaining affordability.

ComServ Ongoing
The City continues to assess all service fees for park facilities to ensure City costs remain affordable for area residents. The City recently completed a comprehensive fee study that included an evaluation of fees for park facilities. New fees were implemented July 2025.

Implemented and Ongoing
CS-4
The City shall consider land use compatibility and neighborhood context in siting future park and recreational facilities that are convenient and easily accessible for City residents, and accommodate a variety of user needs. ComServ, CM ComDev Ongoing The last of the public facillties were complete with the construction of the Agoura Hills Recreation and Event Center in 2015. There is no public land available to develop a city park.

Implemented and Ongoing
CS-1
The City shall strive to meet the goals for local park and recreation space through additional facilities, and continue to maintain open space areas in accordance with the goals. ComServ,
ComDev Ongoing
The City continues to upgrade park and recreations space when feasible, providing services to area residents while maintaining open space areas. The City continues to obtain open space when opportunities are present.

Implemented and Ongoing
NR-18
The City shall help promote citizen participation in educational opportunities offered by community and environmental organizations and other relevant government entities to learn about the natural resources, including plants and wildlife, in the region.

ComServ,
ComDev Ongoing
The Community Services Department provides educational
opportunities and volunteer opportunities to help educate the residents on the natural resources in the region. The City increased communication and outreach efforts promoting
local workshops and educational forums hosted by local
environmental groups.

Implemented and Ongoing
Admin 3
Annual Review as part of the budget, reviewing General Plan polices to ensure consistency with CIP and Budget
Finance, PW,
CM,ComDev
Annually In Progress - Reviewed annually as part of the budget review process
Implemented and Ongoing
LU-8
Feasibility Study for fees to recover of costs of sewer, stormwater, and other infrastructure to new development PW CA 2012 – 2015
The City has reviewed studies to address fees to recover costs for sewer, stormwater and other infrastructure development.

Currently the only fee is for TIF. These fees are incorporated into the conditions of approval
Implemented and Ongoing
M-25
The City shall explore the feasibility of expanding bus transit services in the City with the Metropolitan Transportation Authority (MTA or Metro) and other relevant agencies to provide a viable alternative mode of travel for residents and employees, and the City shall coordinate with such agencies to ensure that a sufficient number of bicycles can conveniently be accommodated on buses to encourage mode links.

PW CA 2016-2035
The City has required buses to install bicycle transportation racks to accomodate demand. The City looked into the
demand for additional buses within the City and did not see a demand to increase
Implemented and Ongoing
M-5
The City shall, in conjunction with the Las Virgenes Unified School District, explore the feasibility of Transportation Demand Management (TDM) strategies (e.g., staggering class schedules or adjusting school hours to avoid periods of high traffic volumes) along the following road segments adjacent to schools: Driver Avenue between Argos Street and Chesebro Road; and Lake Lindero Road north of Thousand Oaks Boulevard.

PW CM 2012 – 2015
The City continues to work with LVUSD to explore TDM
strategies along the highly impacted sections of the roadways adjacent to the schools. Recently the City completed a study to analyze the region that surrounds the Kanan Road corridor.

Implemented and Ongoing

Page 19 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
M-7
The City shall continue to identify and pursue a variety of funding methods to ensure the continued maintenance of the City’s roadway system, including grants and matching funds from county, state, and federal agencies.

PW CM Ongoing
Staff continue to identify grant opportunities for maintenance of roadway systems
Implemented and Ongoing
S-17
Encourage the location and development of new essential public facilities outside of flood hazard zones to the extent feasible PW CM Ongoing Adopted on August 10, 2022 - The City works with local public agencies to ensure new public facilities avoid encroachments into flood zones where applicable
Implemented and Ongoing
S-18
Maintain a cooperative working relationship with the County Flood Control District and other public agencies to ensure the structural and operations integrity of essential public facilities during flooding
PW CM Ongoing
Adopted on August 10, 2022 - The City works with local public agencies to ensure new public facilities avoid encroachments into flood zones where applicable
Implemented and Ongoing
U-5
The City shall continue to consult with the Las Virgenes Municipal Water District to ensure adequate emergency water supply capacity is available to the City.

PW CM Ongoing
The City coordinates regularly with LVMWD, and works hand in hand to reduce water usage during drought conditions and identify and install diversion projects to develop additional local supply.

Implemented and Ongoing
U-48
The City shall continue to explore the feasibility of replacing overhead electrical transmission and distribution lines with underground infrastructure.

PW CM, ComDev Ongoing
This effort in ongoing. Several recent projects have included this effort, specifically the Undergrounding Dristrict #2 on Cornell, the Ladyface Greenway Project, the Kanan/Agoura Intersection, and the Kanan Corridor all include
undergrounding to the greatest possible extent
Implemented and Ongoing
LU-4
Update, prioritize, and implement the CIP. Explore and implement a range of financing approaches including use of redevelopment funds, development impact fees, and grants.

PW ComDev Annually
The City has an adopted Capital Improvement Program (CIP), which consists of a variety of projects to construct, maintain, repair, and rehabilitate the City's infrastructure and facilities.

The Capital Improvement Program provides an orderly plan for meeting the community's needs in a fiscally responsible manner.

Implemented and Ongoing
LU-6
Continue to maintain the reciprocal agreement with Ventura County for traffic impact fees, and seek similar agreements with other neighboring jurisdictions. PW ComDev Ongoing Reciprocal agreements with Ventura County are in place and staff is currently looking into alternative programs which would benefit the City
Implemented and Ongoing
LU-7
Continue to require developers to construct infrastructure necessary to serve their project and implement CEQA mitigation measures when identified. PW ComDev Ongoing Staff continues to review development applications with regard to infrastructure requirements, CEQA and potential impacts to to neighboring communities
Implemented and Ongoing
M-2
The City shall, during the development project review and entitlement phase, continue to evaluate traffic impact analyses and reports according to the City’s minimum level of service standards for roadways and intersections.

PW ComDev Ongoing
Public Works Staff continue to review development
applications based on provisions designed to reduce traffic impacts and provide minimum level of service standards for roadways
Implemented and Ongoing
M-22
The City shall promote the use of alternative modes of travel through dissemination of information about bikeways, pedestrian pathways, and bus and shuttle services available in the City and adjacent communities, and inform the public about the benefits of utilizing alternative travel modes. The City shall collaborate and coordinate with regional transportation groups and agencies and other advocacy groups in these education efforts.

PW ComDev Ongoing
The City provides information regarding bicyle paths and trails throught the City, in addition to providing information related to the Kanan Shuttle
Implemented and Ongoing

Page 20 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
M-23
The City shall implement, in coordination with the Las Virgenes Unified School District and private schools, relevant measures of the federal and state Safe Routes to Schools Program, and shall coordinate with the schools to promote the use of alternative modes of transportation for students and staff.

PW ComDev 2016-2035
The City has implemented Safe Routes to Schools Program through the use of the Kanan Shuttle Services
Implemented and Ongoing
N-6
The City shall continue to design roadway improvement projects, and coordinate as necessary with the California Department of Transportation, so that roadway noise exposure to adjacent uses is minimized, and the City shall continue to require the incorporation of noise attenuation measures in such roadway projects. PW ComDev Ongoing The City has not recently developed any roadway projects that increase roadway noise. To the extent financially feasible ruberized asphalt is used in roadway projects to dampen noise.

Implemented and Ongoing
S-32
Develop a Citywide network that ensures access to safe bicycle facilities, and connects to regional bicycle facilities PW ComDev Ongoing
Adopted on August 10, 2022 - The City has developed a Bicycle Master Plan that will provide connections for bicycles and pedestrians throughout the City. The Environmental Document for the BMP is estimated for completion Spring 2026.

Implemented and Ongoing
S-34
Encourage the availability of clean power to residents and businesses in the City, with the goal of total renewable energy use PW ComDev Ongoing Adopted on August 10, 2022 - The City is working closely with Las Virgenes Water District to facilitate the development of a PureWater facilitiy in the City
Implemented and Ongoing
S-35
Maintain Adequate Transportation. Maintain roadways, bridges and other transportation facilities during extreme heat events PW ComDev Ongoing Adopted on August 10, 2022 - The City works to ensure the roadway systems are adequare for traffic during all times of year and maintains street trees to assist in the cooling of urban heat islands
Implemented and Ongoing
U-19
The City shall continue to comply with the Federal Emergency Management Agency (FEMA) requirements, continue to ensure that development projects be consistent with Los Angeles County Flood Control District requirements, as applicable, and ensure that there is adequate capacity in the storm drain system to accommodate the additional storm water flows. PW ComDev Ongoing
The City continues to review all development applications for compliance with FEMA and LA County Flood Control District requirements
Implemented and Ongoing
U-22
The City shall continue to require that new developments incorporate storm water treatment practices that maximize percolation and minimize offsite surface runoff, using methods such as pervious and semi-pervious paving material for parking, driveways, walkways, and other paved areas, as well as retention/detention basins. PW ComDev Ongoing The City continues to require adequate percolation on-site (and minimal off-site runoff) using perivous materials for public walkways, sidewalks or other paved areas. The City also requires the use of retention/detention basis where needed.

Implemented and Ongoing
U-56
The City shall continue to require that all necessary improvements to infrastructure, including roadways, to accommodate new development projects or mitigate their specific impacts be completed prior to occupancy, unless otherwise agreed to by the City and project proponent under special conditions and arrangement. PW ComDev Ongoing Staff consistently requires these improvements be complete prior to signing the Certificate of Occupancy.

Implemented and Ongoing
NR-13
The City shall continue to prioritize the use of native landscaping suitable to the Agoura Hills area, including plants and trees that provide a high level of wildlife habitat, in all City landscaped facilities and projects, to the extent practicable.

PW ComDev Ongoing
The City plants native plants in all City landscaped areas where feasible and is continually working to remove invasive species and replace with native vegetation. The City's Arterial Streetscape Master Plan was recently approved and updated in October 2025.

Implemented and Ongoing

Page 21 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
NR-10
The City shall continue to maintain and augment as necessary trees and other landscaping in City parks.

PW ComServ Ongoing
The City continues to maintain city trees throughout its parks and public properties and continues to look for oppertunities to plant native species. The City is in the process of
completing an updated Tree Survey Report, supporting future establishment and management of more fire-resistant and native urban forest for the City in the public right-of-way and parks.

Implemented and Ongoing
NR-11
The City shall minimize the application of pesticides and herbicides on all City-owned landscaped properties. PW ComServ Ongoing
The City has adopted an anti-pesticide ordinance and utilizes approved products on all City-owned properties
Implemented and Ongoing
LU-5
Continue to implement the Arterial Street System Development Fee (TIF) for new development and update the fee periodically, as necessary. PW Ongoing The City has adopted Traffic Impact Fee (TIF) program that analyzes the need for a transportation assessment in
conformance with CEQA guidelines, and City policies,
Resolution No. 20-1942.

Implemented and Ongoing
M-1
The City shall establish a traffic collision monitoring program to collect and monitor collision data at major intersections on a regular basis, and identify improvements for vehicles, bicycles, and pedestrians at the most frequent collision locations to improve safety.

PW 2012 – 2015
The City receives monthly traffic collision reports it uses to assess potential hazards within the City
Implemented and Ongoing
M-12
The City shall evaluate intersections where traffic signal timing can be optimized and coordinated on a periodic basis, and implement such improvements. PW Ongoing Completed and ongoing with the Signal Synchronization program Implemented and Ongoing
M-13
The City shall continue to consider a variety of traffic control devices at intersections, including the use of roundabouts and traffic circles, as appropriate, when undertaking transportation improvement projects, and shall encourage the same in private development projects during the project review and entitlement phase.

PW Ongoing
Completed and ongoing with the Signal Synchronization
program
Implemented and Ongoing
M-14
The City shall require the use of the truck routes designated on Figure M-3 for ongoing commercial and industrial business operations and during construction of new development, to the extent practicable, and shall identify ways to monitor and ensure compliance. The City shall provide truck route information to commercial and industrial businesses, and shall stipulate the truck routes, and in some cases, schedules, as part of development project conditions of approval in the project review and entitlement phase.

PW Ongoing
The truck routes figure on M-3 is provided and enforced to the extent practicable.

Implemented and Ongoing
M-15
The City shall incorporate more reliable and energy efficient mechanisms and alternative energy technologies into its traffic control systems, such as the use of light emitting diodes (LED), the use of uninterruptible power supplies (UPS), and battery backup systems, traffic signal re-timing, and other technologies as they become available, to the extent feasible.

PW 2012-2015
The City has incorporated solar chargers, LED lights where feasible, and solar cameras and will continue to incorporate additional energy-efficient mechanisms/technologies were feasible
Implemented and Ongoing
M-16
The City shall periodically assess the need for traffic calming measures (e.g., curb extensions, center islands) along local and collector streets in residential areas, and identify and implement such measures in coordination with input from neighborhood residents.

PW Ongoing
The City continues to assess the need for traffic calming measures. Recently the City restriped a street section in Lake Lindero to reduce vehicle speeds
Implemented and Ongoing

Page 22 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
M-18
City shall coordinate with neighborhood residents to encourage that private streets are developed in accordance with the provisions of the Municipal Code and other regulatory federal, state, and county standards used by the City, including provisions for traffic calming, as necessary.

PW Ongoing
Coordination with private streets is ongoing, as development of residential lots on private streets are conditioned.

Implemented and Ongoing
M-20
The City shall, to the extent feasible, design roadways with sufficient flexibility for, and in anticipation of, possible future advances in technology for alternate transportation modes.

PW Ongoing The City has a policy in place to require the installation of fiber and solar for new development
Implemented and Ongoing
M-21
The City shall continue to implement bus stop design improvements, which shall include consideration for the following: covered bus shelters, benches, waste receptacles, public art, or special aesthetic treatment of transit amenities. The City shall also consider such design measures in shuttle stop areas.

PW Ongoing
The City requires improvements to park and ride benches; however bus stop design improvements were previously
denied when brought to City Council - Review for a possible future General Plan amendment
Implemented and Ongoing
M-4
The City shall implement the specific roadway improvements listed in the Mobility section, as shown in Figure M-3, the timing of which shall be determined by periodic monitoring of roadway traffic.

PW Ongoing
The City completed the Agoura Road widening project in 2011 and continues to design and plan additional roadway
improvement projects listed in the Mobility section of the General Plan
Implemented and Ongoing
M-6
The City shall continue to implement street beautification programs, including installation and maintenance, involving street trees and median landscaping, pavement, and street signage.

PW Ongoing The City continues to design and maintain street landscaping, pavement and signage and other beautification programs
Implemented and Ongoing
M-9
The City shall continue to ensure that the transportation network as a whole (roadways, bikeways, pedestrian paths, transit) accommodates the needs of a wide range of users, including adults, youth, and seniors, as feasible and applicable.

PW Ongoing
Staff continues to institute programs that strive to design and develop complete streets to allow all users equal access to the roadway and pedestrian pathway networks
Implemented and Ongoing
NR-14
The City shall prepare informational materials regarding ways to minimize pollution in City creeks, drainages, and flood channels, including reducing the use of pesticides and herbicides on landscaping, using storm water filter mechanisms, and avoiding dumping into water bodies, to distribute to members of the public.

PW
2012 – 2015
This is an ongoing effort and will be shared on the City's website. Pre Pandemic staff provided in classroom education and is hoping to reestablish these programs over the coming years.

Implemented and Ongoing
NR-17
The City shall continue its efforts in improving and protecting the water quality of the City’s creeks, drainages and flood control channels through periodic community clean up events; public education programs regarding pollution prevention, as well as compliance with the requirements of the National Pollution Discharge Elimination System (NPDES) Permit, and other federal and state water quality regulations, and shall include coordinating and collaborating with other jurisdictions and agencies as appropriate to achieve water quality aims.

PW Ongoing
Ongoing. In addition to the efforts identified in NR-15, Staff is working with the Regional Water Quality Control Board to reassess Wet weather compliance targets, and is on target to begin installation of 10 storm drain to sewer diversion installations to comply with dry weather targets as well as create water supply in the area. The City currently acts as the lead agency for the region and coordinates regulary with jurisdictions at the local, county, and state levels.

Implemented and Ongoing
NR-23 The City shall continue to implement its street sweeping program. PW Ongoing The City contracts for services to clean the streets on a regular basis
Implemented and Ongoing

Page 23 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
NR-3
The City shall continue to implement the requirements of the City’s National Pollution Discharge Elimination System (NPDES) Permit, including Storm Water Pollution Prevention Plans and Standard Urban Storm Water Mitigation Plans, and continue efforts to be in compliance with all applicable state and federal water quality regulations. PW Ongoing
Staff continues to require SWMP and SWPP plans for all
development applications and reviews to ensure the proposed development is in compliance with the state and federal water quality regulations
Implemented and Ongoing
NR-9
The City shall continue to install and maintain roadway medians and parkways and edges of roadways with trees and other landscaping to lessen heat island effects and to promote aesthetics and urban forestry. PW Ongoing
Staff continues to maintain landscaping within the medians, right-of-ways, and parkways throughout the City
Implemented and Ongoing
U-11
The City shall continue to maintain City owned sewer lines, including coordinating with the Los Angeles County Public Works Department and other entities, as necessary PW Ongoing
The mainteance of our Sewer System is and has always been done by the Los Angeles County Consolidated Sewer
Maintenance District. Fees are collected directly from the County and maintenance is completed as necessary.

Implemented and Ongoing
U-12
The City shall continue to coordinate with the Las Virgenes Municipal Water District regarding upgrades to sewer main lines that may be required as development projects are proposed. PW Ongoing
The City coordinates with LVMWD for the review of all
development applications submitted to the City that have the potential to impact water usage
Implemented and Ongoing
U-14
The City shall require proposed development projects to conduct sewer collection system analyses to determine if facilities are adequate to handle the proposed development during the project review and entitlement phase. PW Ongoing This effort is consistently required of proposed development. Implemented and Ongoing U-16
The City shall require new development and substantial additions to existing businesses that may generate toxic or potentially hazardous substances to install monitoring wells to alert City staff about possible contamination.

PW Ongoing
Monitoring wells are required at gas stations, staff is unaware of other toxic substance uses in the City, but will require monitoring wells be installed and appropriate reporting to regulartory agencies should this use be developed in the furture.

Implemented and Ongoing
U-18
The City shall prepare informational materials regarding the proper use and maintenance of septic systems to distribute to members of the public. PW 2012-2015 This is an ongoing effort and will be shared on the City's website. Septic is not allowed unless connection to a Sewer Main is unfeasible.

Implemented and Ongoing
U-20
The City shall continue to require that a drainage plan and study be submitted as part of a development project application, as appropriate, to demonstrate that there is adequate capacity either onsite or in the storm drain system to accommodate any additional flows. PW Ongoing
The City continues to require drainage plans for all
development applications and reviews to ensure adequate capacity for stormwater is implemented
Implemented and Ongoing
U-23
The City shall encourage the use of bioswales and other similar mechanisms to detain and filter storm water onsite for flood control and water quality treatment to the extent feasible in new development projects. PW Ongoing
Stormwater BMPs including bioswales and
retention/detention are included in development and CIP project to the greatest extent feasible
Implemented and Ongoing
U-24
The City shall continue to require that new development projects comply with the National Pollution Discharge Elimination System permit and incorporate best management practices, and monitor their compliance through the development project application process and site inspections. PW Ongoing
The City requires all applicable development applications to comply with the National Pollution Discharge Elimination System and incorporate BMP's throughout the construction phase
Implemented and Ongoing

Page 24 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
U-7
The City shall continue to utilize reclaimed water for landscaping in City maintained facilities, as service is available.

PW Ongoing
The City utilizes reclaimed water in all city medians and facilities to the extent practicable, andevaluated main line extenstions where no recalimed water mains currently exist.

No additional main extensions are currently planned.

Implemented and Ongoing
U-8
The City shall work with the Las Virgenes Municipal Water District to encourage the development of adequate reclaimed water infrastructure that serves the entire City. PW Ongoing The City is coordinating closely with LVMWD in the planning and development of the Pure Water facility proposed along Agoura Rd
Implemented and Ongoing
U-9
The City shall explore with the Las Virgenes Municipal Water District the feasibility of providing reclaimed water for residential landscaping, as infrastructure becomes available. PW 2012-2015
The City continues to analyze provisions to require reclaimed water for residential landscaping projects without the City Implemented and Ongoing
U-47
The City shall continue to require development projects to comply with City policies and ordinances requiring the undergrounding of existing and new utilities needed to serve the project. PW Ongoing
Undergrounding is encouraged to the greatest extent feasible. Implemented and Ongoing S-1
The City shall continue to ensure that all development projects comply with federal, state and Los Angeles County requirements for floodplain management, flood hazard protection and use, and storage of hazardous materials. PW, BS Ongoing The City continues to review all development applications for compliance with state and federal flood hazard protection regulations and regulations pertaining to hazardous materials Implemented and Ongoing
CS-34
The City shall continue to maintain the City’s graffiti abatement program, providing timely response to graffiti reports and adequate mitigation of graffiti.

PW, CM Ongoing
The City continues to respond to graffiti complaints in a timely manner assisting with the graffiti removal or assisting residents with questions related to removal on private
property
Implemented and Ongoing
NR-24
The City shall continue to comply with Division of Mines and Geology regulations, as applicable PW, ComDev BS Ongoing
The City continues to review development applications for compliance with geological regulations as applicable
Implemented and Ongoing
CS-23
The City shall use the most sustainable and environmentally sensitive design and construction methods shall be employed in trail and pathway development, and trail and pathway development projects shall undergo environmental review pursuant to the California Environmental Quality Act to ensure no significant adverse impacts result from their implementation. PW, ComDev Ongoing
Staff consistently applies the most sustainable and
environmentally sensitive design and construction methods to which we are knowledgeable. CEQA is followed and enforced.

Implemented and Ongoing
NR-15
The City shall explore the feasibility of improving the creeks, drainages and flood channels in the City through regular removal of non-native and invasive plants and trees; planting of native species within and/or along the top of the water courses; development of adjacent bikeways and pedestrian paths, as practicable; and, in some cases, restoring developed water courses to their natural earthen and vegetated condition while still maintaining adequate flood control and protection.

PW, ComDev 2016-2035
This is an ongoing effort and will be shared on the City's website. Pre Pandemic staff provided in classroom education and is hoping to reestablish these programs over the coming years. Initial studies are planned for Lake Lindero for improving water quality and Liberty Canyon Creek for naturalization.

Implemented and Ongoing

Page 25 of 26 ends

Policy/Imp
Measure
Action Department Supporting
Departments
Frequency Status Timeframe
Implemented and Ongoing Implementation Programs
M-30
The City shall continue to coordinate with the California Department of Transportation (Caltrans), the Metropolitan Transportation Authority (MTA or Metro), the Southern California Association of Governments (SCAG), neighboring jurisdictions, and other appropriate agencies, as necessary, on City and regional transportation matters, including to: solve transportation issues affecting the City and complete transportation projects; support efforts to reduce single occupancy vehicle travel; encourage efficiency of transportation facilities; ensure efficient allocation of transit and transportation resources; support alternative modes of travel; and comply with federal, state and regional mandates.

PW, ComDev, CM Ongoing
The City works closely with Metro, Caltrans and SCAG to solve transportation issues affecting the City including taking part in regular meetings and attending workshops and seminars
hosted by transporation partners
Implemented and Ongoing
U-31
The City shall continue to conduct green waste recycling for City parks and other facilities, and to recycle tree trimmings as mulch. PW, ComServ CM Ongoing The City continues to produce mulch using tree trimmings throughout the City and continues to conduct green waste recycling in the City parks
Implemented and Ongoing

Page 26 of 26 ends

10 | P a g e
Attachment C
2025 Development Summary
2025 | Quarter 4
(September - December)
Residential
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Avi Edry (AHO) 28902 Agoura Road
2061-029-005
2061-029-006 AHO-2023-0003 Approved
Request to build a new mixed use development
with 33 dwelling units and 1,200 sq. ft. of
commercial area.

Env. Review: Ministerial
R. Nesovic
(818) 597-7310
Regency (AHO) 29045 Agoura Road 2061-006-044 AHO-2023-0002 Under Construction Reqeust to build new mixed use development:
278 dwelling units (313,000 sq. ft.), parking
garage (140,357 sq. ft.), and commercial (5,258
sq. ft.)
Env. Review: Ministerial
R. Nesovic
(818) 597-7310
Agoura Village (AHO)
SW corner of
Agoura/Kanan Roads
2061-032-021
2061-032-022
2061-032-028
AHO-2024-0004
LOT-2024-0010
OAK-2024-0103 Approved
Reqeust to build new mixed-use development
with 238 multifamily residential units, 9,000
square feet of ground floor commercial space, a
parking structure, and lot line adjustment on a

7.2-acre site
Env. Review: Ministerial
R. Nesovic
(818) 597-7310
National Core (AHO)
300 feet east of Agoura
and Kanan on North side
of Agoura Road
2061-006-056; 2061-
006-047 PZ-2025-47-AHO In Review
100% affordable project. 54 unit apartment
development with low and very low-income
units and underground parking.

A. Georgeff
(818) 597-7342
Arvind Aurora 28340 Balkins Drive 2055-021-044
CUP-01533-2018,
OAK-01534-2018 Approved
Request to build a single-family residence.

Env. Review: Catex
K. Garcia
(818) 597-7339
Brian Campbell for Gateway
Church/Strata 29646 Agoura Road 2061-033-013
CUP-01849-2020
GPA-01852-2020
SPR-01850-2020
SPA-01851-2020
TRM-01854-2020
OAK-01853-2020
SIGN-01861-2020 In Review
Request to build 60 duplex residences and
25,826 SF church building. Parcel Map to
subdivide parcel into 5 lots.

Env. Review: EIR
K. Garcia
(818) 597-7339
Oren 5810 Colodny Drive 2055-023-046
CUP-2022-0010
SPR-2022-0017
OAK-2022-0037 Approved
Request to build a new single-family residence
with an attached garage.

Env. Review: Catex
R. Nesovic
(818) 597-7310
Dorothy Place Multi-Family
Development 28000 Dorothy Drive
2061-013-001, 002,
003, 004, 005, 024,
025, 036, 039, 040
CUP-2022-0009
SPR-2022-0014
OAK-2022-0032
TRM-2022-0002
COC-2022-0001 In Review
New 60-unit multi-family townhouse
development.

Env. Review: TBD
A. Georgeff
(818) 597-7342
Residential Development Summary | Page 1
2025 | Quarter 4
(September - December)
Residential
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Rosen for Haffner 6467 Chesebro Road 2055-029-007
CUP-2022-0016
SPR-2022-0025
OAK-2022-0046 Under Construction
Request to build a single-family residence
Env. Review: Addendum
K. Garcia
(818) 597-7339
Maor 28415 Waring Place 2055-004-029 SPR-2022-0029 Approved Request to remove existing SFR and building
new SFR w/ attached garage.

Env. Review: Catex
K. Garcia
(818) 597-7339
Michael Allan 6055 Hackers Lane 2056-023-030
SPR-01005-2014,
VAR-01006-2014,
OAK-01007-2014,
14-SPR-005
14-VAR-002
14-OTP-024 Under Construction
Request to add 964 sqft to an existing single
family residence.

Env. Review: Catex K. Garcia
(818) 597-7339
Mark and Kristina Clemens 6105 Lapworth Drive 2055-001-044 CUP-01187-2015
OAK-01188-2015 In Review
Request to demolish an existing residence and
rebuild a 4,996 two-story, SFR with a 953 sqft.

Garage.

Env. Review: Catex
K. Garcia
(818) 597-7339
Rami Ben-Moshe
(Previously Yehuda
Benezra) 28433 Driver Avenue 2055-017-016 SPR-01769-2020 Under Construction Request to build a new single family residence
Env. Review: Catex
K. Garcia
(818) 597-7339
Phelps 4137 Jim Bowie Road 2064-013-007
SPR-2023-0038
(Ref. SPR-01842-2020 Under Construction
Amend original scope of 697 sq. ft. to 841 sq.ft.
addition to first floor. Revision to 2020 SPR
case.

R. Nesovic
(818) 597-7310
Grinbaum for Shalev 29105 Garden Oaks Court 2051-010-002 SPR-2021-0011 Under Construction Request to build an addition on the first and
second floor of an existing two-story single
family residence.

Env. Review: Catex
K. Garcia
(818) 597-7339
Residential Development Summary | Page 2
2025 | Quarter 4
(September - December)
Residential
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Brian Gelt 6461 Chesebro Road 2055-029-001
AMND-2023-0002
OAK-2023-0085
OAK-2024-0106,
SPR-2024-0049,
VAR-2024-0004,
CUP-2024-0030 Approved
Amend garage design from 2 stories to 1 story.

Env. Review: Addendum
K. Garcia
(818) 597-7339
Baguio for Arcinue 5619 Colodny Drive 2055-013-036
SPR-2023-0031
CUP-2023-0020 Approved
Addition of 1,464 sq. ft. to existing 2,560 sq. ft.
single-family residence
Env. Review: Catex
K. Garcia
(818) 597-7339
Vega 30749 Canwood Street 2054-003-043 SPR-2023-0033 In Review New 2nd story Addition of 517 sq. ft. to (e)
1,231 sq. ft. SFR.

Env. Review: Catex
K. Garcia
(818) 597-7339
Yona for Skelton 6511 Chesebro Road
2055-029-005
2055-029-006
CUP-2023-0024
SPR-2023-0043 In Review
Request to building a new single-family
residence with detached accessory structure.

Env. Review: TBD
K. Garcia
(818) 597-7339
Rocha del Nuez for Jeff
Aviezer 23800 Balkins Dr. 2055-021-018
CUP-2023-0027
SPR-2023-0045
OAK-2023-0087 In Review
Request to build new 5,865 sq. ft. SFR with
attached 690 sq. ft. garage.

Env. Review: TBD
R. Nesovic
(818) 597-7310
Radoumis 6441 Chesebro Road 2055-05-072
CUP-2023-0024
SPR-2023-0042
OAK-2023-0082 Under Construction
Request to add 1,440 sq. ft. to existing singlefamily residence and 94 sq. ft. of covered balcony area.

Env. Review: Catex
K. Garcia
(818) 597-7339
SC Planners for Sheffield 27901 Blythdale Road 2055-001-038 CUP-2024-0029
SPR-2024-0047 Under Construction
Request to add 983 sq. ft.for a new
garage/barn, 3,400 sq. ft. sports court, 1,221
sq. ft. for a pitching bullpen.

Env. Review: Exempt
R. Nesovic
(818) 597-7310
Shafran 5900 Bainbridge Court 2058-040-003 SPR-2024-0048 Under Construction Request to add 620 sq. ft. to the first story, and
568 sq. ft. to the second story.

Env. Review: Exempt
R. Nesovic
(818) 597-7310
Menahem Addition 6149 Palo Comado Dr 2055-023-073 SPR-2023-0037 In Review Request to add 534 sq. ft. for a new garage,
and 380 sq. ft. for a new deck to an existing
SFR.

Env. Review: TBD
K. Garcia
(818) 597-7339
Residential Development Summary | Page 3
2025 | Quarter 4
(September - December)
Residential
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Blythedale Addition 27934 Blythdale Road 2055-024-007 SPR-2024-0053 Approved Request to add 397 sq. ft. to the first story an
existing SFR
Env. Review: Exempt
E. Wang
(818) 597-7328
Glavin SB9 5914 Chesebro Road 2055-026-042 SB9-2024-0001 Approved Request to build a new 1-story 5,295.19 squarefoot single-family dwelling with an attached 561.34 square-foot 3-car garage and a 575.87
square-foot barn
Env. Review: Ministerial
E. Wang
(818) 597-7328
Sarahang Duplex Canyon Way (Lot 14) 2061-018-062 SB9-2024-0002 In Review Request to build Two new 2-story 800 sq. ft.
single family dwellings.

Env. Review: Exempt
R. Nesovic
(818) 597-7310
Ofer SB9 28336 Driver Avenue 2055-005-030 SB9-2024-0003 In Review Request to build a new 1-story 1,000 sq. ft.

SFR on a developed lot
Env. Review: Exempt
E. Wang
(818) 597-7328
Lake Lindero Addition 5819 Lake Lindero Drive 2056-020-007 PZ-2025-169-SPR In Review Addition to Second Story E. Wang
(818) 597-7328
Zemach 5370 Lewis Road 2055-005-053 PZ-2025-153-SPR In Review 700 sq ft home addition and conversion of
existing kitchen and living room into new master
bedroom suite.

E. Wang
(818) 597-7329
6350 Chesebro Pool 6350 Chesebro Road 2055-001-041 PZ-2025-145-SPR In Review New pool and spa, pool equipment, pool
enclosure on a hillside lot.

E. Wang
(818) 597-7329
5819 Lake Lindero Addition 5819 Lake Lindero Drive 2056-020-007 PZ-2025-169-SPR In Review 276 sq. ft. addition to an existing second story E. Wang
(818) 597-7329
5748 Colodny Drive 5748 Colodny Drive 2055-011-038 PZ-2025-152-CUP In Review New second story addition to existing home.

E. Wang
(818) 597-7328
5920 Colodny Drive
Addition 5920 Colodny Drive 2055-023-088 PZ-2025-212-SPR In Review Interior remodel and garage/deck addition E. Wang
(818) 597-7328
27824 Blythedale Addition 27824 Blythedale Rd. 2055-024-041 PZ-2025-159-CUP In Review First floor- 760 sq. ft. addition and remodel.

Second floor- 329 sq. ft. addition and remodel.

Lugasi SB9 28629 Acacia Glen Drive 2050-013-023 SB9-2024-0004 Under Construction Request to build a new 2-story 2,030 sq. ft.

SFR.

Env. Review: Exempt
E. Wang
(818) 597-7328
Residential Development Summary | Page 4
2025 | Quarter 4
September-December
Commercial
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Antilla for Chesebro Senior
Care
Northwest corner of
Agoura Rd/Chesebro Rd
2061-012-012, -014, -
015, -018, -047, -048, -
049
SPR-2021-0006
CUP-2021-0003
PMAP-2021-0001
ZONE-2021-0001
OAK-2021-0007
Scheduled for
Hearing
Request to construct new senior care facility
with 76 rooms/beds, merge lots, and zone
change to remove OA overlay from the lot's
designation.

Env. Reivew: TBD
K. Garcia
(818) 597-7339
El Pollo Loco Drive-Thru 5050 Kanan Road 2061-006-053
SPR-2022-0016
OAK-2022-0036 In Review
Modification to parking lot and drive-thru lane.

Env. Review: TBD
K. Garcia
(818) 597-7339
Agoura Business Center
North 28721 Canwood Street 2048-012-032
CUP-2022-0012,
SPR-2022-0019,
OAK-2022-0039,
PMAP-2022-0002 In Review
Request to build 2 industrial buildings: Building
C: 35,532 sq. ft.

Building D: 36,545 sq. ft.

Env. Review: MND
E. Wang
(818) 597-7328
Korten Chesebro Office 5066 Chesebro Road 2061-013-033
CUP-2022-0014,
SPR-2022-0020 Approved
New 2,545 sq. ft. two-story office building.

Env. Review: TBD
K. Garcia
(818) 597-7339
Network Connex 28001 Dorothy Drive 2061-011-021 WIRE-2025-0014 In Review Request to modify an existing wirleess
telecommunications facility
Env. Review: TBD
E. Wang
(818) 597-7328
Ladyface Vista LP
29541-29557 Canwood
Street 2053-001-008
CUP-2021-0004
SPR-2021-0007
OAK-2021-0012
TRM-2021-0001
SIGN-2021-0013 Approved
Request to build 5 new office buildings with
surface parking with signage; encroach in the
protected zone of 2 oak trees; subdivide the
parcel.

Building A: 3526
Building B: 3643
Building C: 5767
Building D: 3733
Building E: 6310
Env. Review: ND
K. Garcia
(818) 597-7339
Western Veterinary 4990 Reyes Adobe Road 2061-005-065 SIGN-2023-0068 In Review New sign program to illuminate two building
signs on an existing commercial building.

Env. Review: Catex
K. Garcia
(818) 597-7339
McEvoy Landscape 30601 Agoura Road 2061-002-036
SPR-2023-0035
OAK-2023-0067 Under Construction
Exterior site improvements to an existing
commercial office building to include new deck
and landscaping.

Env. Review: Catex
K. Garcia
(818) 597-7339
Commercial Development Summary | Page 1
2025 | Quarter 4
September-December
Commercial
Development Summary
Project name Project Location Parcel No. Case No. Status Project Description City Contact Whizin Outdoor Dining 28912 Roadside Drive
2061-007-041
2061-007-051
2061-007-052
2061-007-054 AVDP-2023-0005 Approved
Request to add outdoor dining areas to 5
eating/drinking establishments located in the
Whizin Market
Env. Review: TBD
K. Garcia
(818) 597-7339
Joni & Friends ADA Ramp 30005 Ladyface Court 2061-005-064 SPR-2024-0052
OAK-2024-0117 Approved
Request to construct a new ADA ramp that
connects the second floor surface parking lot to
the ground floor of an existing building.

Env. Review: TBD
E. Wang
(818) 597-7328
Lake Lindero Country Club
ABC 5719 Lake Lindero Dr. 2061-010-006 PZ-2025-111-CUP Approved Re-classify ABC Liquor License from type 51 to
type 41.

E. Wang
(818) 597-7328
Agoura Village Center
29020 & 29008 Agoura
Rd.
2061-031-1028; 2061-
031-024 AVDP-2025-0007 Approved
Rebuild and remodel fire damaged building,
landcape area, and parking lot. Renovate
existing commercial storefronts.

R.Nesovic
(818) 597-7310
Agoura Dance Studio &
Café 29020 Agoura Road 2061-031-024 PZ-2025-27-CUP Approved Tenant Improvement: Interior fit out of tenant
space. ~7,623 SF existing restaurant and
outdoor space (Assembly Use Group A-2) into
proposed ~ 5,351 SF Dance Studio (Assembly
Use Group A-3) and ~2,272 Cafe (Assembly
Use Group A-2).

R.Nesovic
(818) 597-7311
7/11 Sign Program 5000 Kanan Road 2061-006-052 PZ-2025-161-SIGN In Review Reface existing signs and proposing 2 new
internally illuminated wall signs on store with a
sign program.

E. Wang
(818) 597-7328
Home Gallery Model
Display 29219 Canwood Street PZ-2025-199-SPR In Review
Prefab home installation in parking lot of 29219
Canwood Street for static display of prefab
ADUs
E. Wang
(818) 597-7328
Schochet Barn/Arena 6491 Chesebro Road 2055-029-013 PZ-2025-183-CUP In Review Proposed barn, covered round pen and riding
arena.

K. Garcia
(818) 597-7339
Chesebro Canyon Ranch 6500 Chesebro Road 2055-001-031
CUP-2024-0031
SPR-2024-0051
OAK-2024-0108 In Review
Request to continue use of a private equastrian
facility with modifications to existing structures,
improvements, and operations, including a
request to conduct year-round events and
construction of two accessory structures and
related site improvements.

Env. Review: TBD
K. Garcia
(818) 597-7339
Commercial Development Summary | Page 2

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: DIEGO IBANEZ, DIRECTOR OF FINANCE
SUBJECT:

RECEIVE AND FILE THE CITY OF AGOURA HILLS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2025
The City’s independent auditors from the firm Chavan & Associates LLP performed the citywide annual audit.

Chavan & Associates has issued an unmodified opinion, indicating that the City’s financial statements are accurate and reliable as of June 30, 2025. All reports and letters have been attached for your review.

The Finance Subcommittee met prior to the meeting to review the information with the auditors. The reports are presented to the City Council as a receive and file item and no further action is required.

FISCAL IMPACT
The recommended action to receive and file the Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025, will not impact the City Council adopted 2025-26 Budget.

RECOMMENDATION
Staff respectfully recommends the City Council receive and file the Fiscal Year 2024-25 Annual Comprehensive Financial Report.

Attachments
Chauvon $ Associates Audit Letter FY 24-25.pdf
2024-25 City of Agoura Hills ACFR_C&ALLP.pdf

16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Agoura Hills
Agoura Hills, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Agoura Hills (the “City"), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Agoura Hills, as of June 30, 2025, 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.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements City management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one

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16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and GAGAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit 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 City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and other required supplementary information, as listed in the table of contents, 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 consider 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.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements, schedules, and other information listed in the supplementary information section of the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.

Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain

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16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
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 GAAS. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report.

The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 9, 2026 on our consideration of the City’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 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 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’s internal control over financial reporting and compliance.

Chavan & Associates, LLP
Certified Public Accountants
March 9, 2026
Morgan Hill, California

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City of Agoura Hills, CA
Annual
Comprehensive
Financial Report
For Fiscal Year Ended: June 30, 2025
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Annual Comprehensive
Financial Report (ACFR)
City of Agoura Hills
For the Fiscal Year Ended June 30, 2025
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CITY OF AGOURA HILLS

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter .......................................................................................................................... 1 City Council................................................................................................................................... 7 City Officials .................................................................................................................................. 9 Organizational Structure............................................................................................................... 11 GFOA Certificate of Award.......................................................................................................... 12

FINANCIAL SECTION
Independent Auditor’s Report....................................................................................................... 15 Management’s Discussion and Analysis (Required Supplementary Information) ............................ 21 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .................................................................................................. 36 Statement of Activities...................................................................................................... 37 Fund Financial Statements
Governmental Funds:

Balance Sheet.............................................................................................................. 42 Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Financial Statement of Net Position .................................. 43 Statement of Revenues, Expenditures and Changes in Fund Balances............................ 44 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ........................................................................................... 45 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................. 48 Statement of Changes in Fiduciary Net Position ........................................................... 49 Notes to the Basic Financial Statements .................................................................................. 52

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

General Fund .................................................................................................................... 87 Other Grants Fund............................................................................................................. 88 Notes to Required Supplementary Information .............................................................................. 89 Schedule of Pension Contributions................................................................................................ 90 Schedule of Proportionate Share of Net Pension Liability.............................................................. 91 Schedule of OPEB Contributions.................................................................................................. 92 Schedule of Changes in the City’s Net OPEB Liability.................................................................. 93

SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

Measure R Capital Projects Fund............................................................................................................. 97 Measure M Capital Projects Fund ............................................................................................................ 98

CITY OF AGOURA HILLS

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
Nonmajor Governmental Funds:

Combining Balance Sheet ....................................................................................................... 101 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 106 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

State Gas Tax ..................................................................................................................................... 111 Road Rehab......................................................................................................................................... 112 Traffic Safety ...................................................................................................................................... 113 Transit Tax (Prop A)........................................................................................................................... 114 Public Transit (Prop C) ....................................................................................................................... 115 Measure R ........................................................................................................................................... 116 Measure M .......................................................................................................................................... 117 Measure W.......................................................................................................................................... 118 Air Quality Management..................................................................................................................... 119 Traffic Improvement ........................................................................................................................... 120 Utility Undergrounding....................................................................................................................... 121 Supplemental Law Enforcement......................................................................................................... 122 Community Development Block Grant............................................................................................... 123 Inclusionary Housing .......................................................................................................................... 124 Other Grants........................................................................................................................................ 125 Solid Waste Management .................................................................................................................... 126 Housing Successor Agency.................................................................................................................. 127 Financing Authority Debt Service........................................................................................................ 128 Agoura Hills Improvement Authority.................................................................................................. 129 Capital Projects.................................................................................................................................... 130 Recreation Center Capital Projects Fund ............................................................................................. 131 Storm Water Capital Projects Fund...................................................................................................... 132

STATISTICAL SECTION
Summary of Contents ................................................................................................................... 135 Financial Trends
Net Position by Component..................................................................................................... 136 Changes in Net Position.......................................................................................................... 138 Program Revenues by Function/Program ................................................................................. 140 Fund Balance of Governmental Funds ..................................................................................... 142 Changes in Fund Balances, Governmental Funds ..................................................................... 144 Revenue Capacity
Tax Revenues by Source, Governmental Funds........................................................................ 146 Assessed Value and Estimated Value of Taxable Property ....................................................... 147 Direct and Overlapping Property Tax Rates............................................................................. 148 Principal Property Taxpayers .................................................................................................. 149 Secured Property Tax Levies and Collections .......................................................................... 150 Taxable Sales by Category ...................................................................................................... 151 Direct and Overlapping Sales Tax Rates.................................................................................. 152

CITY OF AGOURA HILLS

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
Debt Capacity
Ratios of Outstanding Debt by Type........................................................................................ 153 Ratio of Net General Bonded Debt Outstanding....................................................................... 154 Direct and Overlapping Governmental Activities Debt............................................................. 155 Legal Debt Margin Information............................................................................................... 156 Demographic and Economic Information
Demographic and Economic Statistics..................................................................................... 158 Principal Employers................................................................................................................ 159 Operating Information
Full-time Equivalent City Government Employees by Function/Program.................................. 160 Operating Indicators by Function/Program .............................................................................. 161 Capital Asset Statistics by Function ........................................................................................ 162 Page Intentionally Left Blank

INTRODUCTORY SECTION
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CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025
March 9, 2026
Honorable Mayor and Members of the City Council
Citizens of the City of Agoura Hills, California
The City (City) of Agoura Hills is pleased to submit its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2025. The ACFR represents a complete set of financial statements presented in conformity, with generally accepted accounting principles (GAAP), and audited, in accordance with generally accepted auditing standards, by a firm of licensed certified public accountants.

Responsibility for the accuracy of the data and the fairness of presentation, including all footnotes and disclosures, rests with the City. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner designed to present fairly the financial position and results of operations of the various funds of the City. All material, statements, and disclosures, necessary to enable the reader to gain an understanding of the City’s financial activities, have been included. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse, and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP.

Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive framework of internal controls has been designed to provide reasonable, rather than absolute assurance that the financial statements will be free from material misstatement. As management, we attest that, to the best of our knowledge and belief, this financial report is complete and reliable in all material aspects.

The City’s financial statements have been audited by Chavan & Associates LLP, an accounting firm fully licensed and qualified to perform audits of state and local governments within the State of California. The independent audit involved: examining on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors concluded, based upon the audit, that there was reasonable basis for rendering an unmodified opinion that the City of Agoura Hills’ financial statements for the fiscal year ended June 30, 2025, are fairly presented in conformity with GAAP.

The ACFR is presented in three sections: introductory, financial, and statistical. The introductory section includes this transmittal letter, the City’s organization chart, and a list of City officials. The financial section includes the independent auditor’s report, the basic financial statements, notes to the financial statements, and the combining and individual fund financial statements. The statistical section, which is unaudited, contains selected financial and demographic information, generally presented on a multi-year basis.

CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025
GAAP requires that management provide a narrative introduction, overview, and analysis, to accompany the basic financial statements in the form of Management Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the City’s MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors.

PROFILE OF THE CITY OF AGOURA HILLS
Perched on the western edge of Los Angeles
County in the foothills of the Santa Monica
Mountains, Agoura Hills is located just forty-five
minutes from busy downtown Los Angeles but is
nevertheless rich with undulating hills and
inspiring canyons. Agoura Hills was incorporated
December 8, 1982. It is 8.20 square miles in size
and has an average climate of 65 degrees
Fahrenheit. The City has an altitude of 936 feet to
2,036 feet. Agoura Hills is one of the smaller
communities in Los Angeles County, with a
population of only 20,269.

The City of Agoura Hills is governed by the City
Council/City Manager form of government. A
five-member City Council is elected by the residents to oversee City operations and to guide the future development of the community. The terms are staggered so that a measure of continuity is maintained in the transitions from one Council to the next. The mayor is selected annually by the City Council to serve a one-year term.

The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and appointing a City Manager and City Attorney.

The City Council members also serve as the governing body of the following:
 Public Facilities Corporation
 Public Financing Authority
 Parking Authority
 Improvement Authority
In addition, the City Council appoints the
members of the Planning Commission
and has representation on the following Boards:

CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025
 Las Virgenes/Malibu Council of Governments
 Santa Monica Mountains Conservancy
 Clean Power Alliance
The City provides a full range of services, some of which are contracted through outside agencies and/or firms. These services include law enforcement, highways, and roads, landscaping services, planning and zoning, building and environmental safety, emergency preparedness, and general administrative services. Certain services are provided by Public Facilities Corporation, the Public Financing Authority, and the Improvement Authority. The Agoura Hills City Council exercises financial accountability over each entity, and city staff manages the operations of each of these organizations.

These component units’ function, in essence, as departments of the City of Agoura Hills and therefore have been included as an integral part of the City of Agoura Hills financial statements. Additional information on these entities can be found in note 1.a. of these financial statements.

For many centuries, the area that would become
Agoura Hills was familiar territory for Native
Americans who wandered inland from their hunts
along the sea in search of game and other food.

The permanent arrival of the Spanish in the late
1700s banished the Indians from their homes and
introduced a ranching culture that would linger into
the early twentieth century. In the 1900s, vast cattle
and sheep ranches conceded ground to rows of
lettuce and celery, orchards, and wheat fields.

Ranching and agriculture eventually diminished in
importance. Ranchers began dividing their
property and selling individual tracts for housing.

From the outset, ranchers and farmers had worried about water supplies and the citizens of Agoura Hills into the mid-1950s shared those concerns. At that time, provision of outside sources of water helped ensure the growth of the community, aided by the new highways, which acted as a conduit for fresh faces and commercial development and contributed to the maturation of Agoura Hills.

The City is required to adopt a final budget by no later than the close of the fiscal year.

This annual budget serves as the foundation for the City’s financial planning and control.

The budget is prepared by fund and department. The City Manager has the authority to transfer between expenditure accounts within the same department, office, agency, or program activity.

CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025

AGOURA HILLS ECONOMY AND OUTLOOK
Agoura Hills entices companies to relocate to and remain in the City by charging a low business license fee. As a result, the City enjoys a strong and diverse business and retail base, both of which contribute to revenue received through sales tax.

Agoura Hills is one of the communities in California that is fortunate to have a strong quality of life. The City has a median home value of $1.21 million, compared to $960,000 in Los Angeles County. The median age of Agoura Hills’ residents in 2024 was 45.4.

The fiscal outlook for the City remains positive, with most revenues projected to be stable over the next two years, and staff prioritizing Capital Projects and Operational expenses to assist with unexpected costs. The City is currently reviewing new economic development opportunities with new and current businesses as a way to stimulate the local economy. With a stable property tax base and a reasonably diverse sales tax base, the City of Agoura Hills has a solid financial foundation. However, the fiscal impact of persistently elevated interest rates on loans and credit cards, slowing wage growth, declining household savings, and ongoing Federal Reserve policy actions continues to create economic uncertainty. Since early 2025, this uncertainty has been compounded by global geopolitical tensions—including conflicts in the Middle East that have driven energy price volatility—trade policy shifts and tariffs, weakening labor market signals in the United States, and fluctuations in global financial markets.

At the same time, inflation remains above central bank targets in many economies, forcing policymakers to balance potential rate cuts with inflation risks. These developments, combined with elevated government debt levels and geopolitical instability, have increased uncertainty around economic growth, consumer spending, and investment decisions both in the United States and globally.

Since early 2025, additional challenges have emerged, including the economic impacts of the January 2025 Southern California wildfires that affected communities throughout Los Angeles County and heightened concerns regarding wildfire risk and insurance availability in fire-prone areas. In response, the City has continued efforts to strengthen wildfire preparedness through initiatives such as the Community Wildfire Risk Assessment completed in 2025 and the development of a Community Wildfire Protection Plan to improve long-term resilience. The City’s future economic health will depend on maintaining healthy reserves through fiscally conservative budgets and policies, while continuing to pursue economic development opportunities and monitoring important economic indicators, revenue sources, and spending levels.

LONG-TERM FINANCIAL PLANNING
In addition to managing the City’s money in a manner that ensures Agoura Hills is financially stable, every year during budget season, the City Council sets, reviews, and approves City Council Goals that ensure the Council’s continued commitment to support

CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025
high quality municipal services, provide for the maintenance and expansion needs of the City’s infrastructure and facilities, and profile the City’s economic development strategy.

This annual Goal Setting Session is designed to guide the decisions of the City Council, focus on City administration, and daily work of City staff. In December 2021, the City Council adopted a 2030 Strategic Plan which focuses and values safety, diversity, community, service, and family. Since its adoption, the City continues to abide by the strategic plan as it recognizes its own diverse community and seeks ways to maintain Agoura Hills as a safe, welcoming, connected, and active city. The City of Agoura Hills is a destination City with thriving local businesses, well-maintained parks and infrastructure, and quality programming and services.

In order to sustain fiscal responsibility, the unassigned fund balance in the General Fund (seventy-one percent of total general fund expenditures and operating transfers) falls within the policy guidelines set by the Council for budgetary and planning purposes. In June 2005, the City adopted Resolution No. 05-1378, stating the City Council and City Staff will endeavor to designate an amount equal to or greater than forty percent (40%) of each year’s proposed General Fund Operating Budget as the City’s unobligated General Fund Reserve.

MAJOR INITIATIVES
In March 2024, the Agoura Hills Improvement Authority issued $14.9 million in bonds. Of this amount, $2.6 million was issued to refund the 2013 outstanding bonds. $12.3 million of bonds were issued for the Ladyface Greenway Project, an innovative transportation hub featuring outdoor recreational and community opportunities. Despite funding sources from Measure R sales tax, Measure M sales tax, and state grants, bonds were issued for cashflow purposes.

The City expended $697 thousand in Measure R Sales Tax monies for the Ladyface Greenway Project. $12.4 was spent on this project in the 2024-25 fiscal year.

Additionally, $205 thousand in Measure M Sales Tax monies were spent on street projects within the Kanan Corridor. $376 thousand was spent on Park Restroom improvements.

AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers’ Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Agoura Hills for its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2024. This was the fifteenth year that the City achieved this prestigious award. To be awarded a Certificate of Achievement, a government entity must publish an easily readable and efficiently organized ACFR. 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 that our

CITY OF AGOURA HILLS
Letter of Transmittal
For the Year Ended June 30, 2025
current ACFR continues to meet the Certificate of Achievement Program’s requirements and Finance Staff 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 efficient and dedicated services of the Finance Department staff along with all of the help from Directors and their teams. Sincere appreciation is also expressed to Nathan Hamburger, City Manager, the Mayor, and members of the City Council for their support in planning and conducting the operations of the City in a responsible and progressive manner. In addition, appreciation is extended to the City’s independent auditors, Chavan & Associates LLP, for their expertise and advice in preparing this year’s financial report.

Respectfully submitted,
J. Diego Ibanez
Director of Finance
City of Agoura Hills
City Council
Mayor
Penny Sylvester
Mayor Pro Tem
Jeremy Wolf
Councilmember
Chris Anstead
Councilmember
Deborah Klein Lopez
Councilmember
Kate Anderson
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City of Agoura Hills
City Officials
Penny Sylvester, Mayor
Jeremy Wolf, Mayor Pro Tem
Chris Anstead, Councilmember
Deborah Klein Lopez, Councilmember
Kate Anderson, Councilmember
Nathan Hamburger, City Manager
Ramiro Adeva, Assistant City Manager
Amy Brink, Community Services Director
Charmaine Yambao, Public Works Director
Diego Ibanez, Finance Director
Denice Thomas, Community Development Director
Kimberly Rodrigues, City Clerk
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Organizational Chart
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Agoura Hills
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024
Executive Director/CEO

FINANCIAL SECTION
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In performing an audit in accordance with GAAS and GAGAS, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit 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 City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report.

Chavan & Associates, LLP
Certified Public Accountants
March 9, 2026
Morgan Hill, California
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MANAGEMENT’S DISCUSSION

AND ANALYSIS
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CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
The following Management’s Discussion and Analysis (MD&A) is presented as a supplement to the City of Agoura Hills’ (City) financial statements. The MD&A offers an objective narrative of the City’s financial activities based upon facts, decisions, and conditions known to management as of the auditor’s report date for the fiscal year ended June 30, 2025. Readers are encouraged to utilize this report in conjunction with the information outlined in the City’s financial statements and notes to the financial statements (found on subsequent pages). A summary of the fiscal year’s financial picture immediately follows.

FINANCIAL HIGHLIGHTS
 On June 30, 2025, the City’s net position (excess of assets and deferred outflows of resources over liabilities and deferred inflows of resources) was $185.7 million. Of this amount, $33.3 million is available to meet the City’s ongoing operations to citizens and creditors.
 During the fiscal year ended June 30, 2025, the City’s total net position increased by $5.1 million.
 As of June 30, 2025, the unassigned fund balance for the General Fund was $14.0 million or 73 percent of total General Fund expenditures and operating transfers.  The City’s governmental funds reported combined ending fund balances of $51.5 million, a decrease of $7.0 million compared with the prior fiscal year.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City’s financial statements, which are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The report also contains other supplementary information in addition to the basic financial statements themselves.

The basic financial statements include the City (primary government) and all legally separate entities for which the City is financially accountable. The City’s component units consist of the following: The Public Facilities Corporation, The Improvement Authority, The Parking Authority and The Public Financing Authority. These component units have been included in the basic financial statements, as an integral part of the primary government, using the blended method.

Government-Wide Financial Statements
The Government-Wide Financial Statements are designed to provide readers with a broad overview of the City of Agoura Hills finances, in a manner similar to a private-sector business. Information contained within the government-wide statements includes the entire City government (except fiduciary funds). These statements use the accrual basis of accounting with the measurement focus on that of economic resources.

The statement of net position presents information on all the City’s assets, deferred inflows/outflows of resources and liabilities, with a difference between them 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 of Agoura Hills is improving or deteriorating.

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the change’s underlying event occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods, i.e. the value earned but unused vacation leave maybe recorded as an expense in the current period, even though the actual use of the vacation time may not be until subsequent periods.

While some governmental agencies have governmental and business-type activities, the City of Agoura Hills records all activities under governmental activities. Typically, government-wide financial statements are distinguished between governmental activities which are principally supported by taxes or intergovernmental revenues and business-type activities which are intended to recover all or a significant portion of their costs through user fees and charges. The governmental activities of the City of Agoura Hills include general government, public safety, community development, community services, and public works. The City of Agoura Hills does not have any business-type activities.

Fund Financial Statements
The Fund Financial Statements provide detailed information about the City’s major funds – not the City as a whole. Some funds are required to be established by state law (i.e., Measure R & Transit Tax) and by bond covenants. However, management establishes other funds (i.e., Other Grants) to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.

The Fund Financial Statements include statements for governmental and fiduciary categories of activities. The governmental activities are reported using the current financial resources measurement focus and modified accrual basis of accounting. The following sections provide a more in-depth detailing of the fund groups.

Governmental funds are reported, in essentially the same way as governmental activities in the government-wide financial statements with an exception; governmental fund financial statements focus on near-term inflows and outflows of spendable resources and balances of spendable resources. This means governmental fund financial statements identify current sources and uses of money within the immediate fiscal year. Benefits derived include a detailed short-term view of the City’s general government operations and the basic services it provides, which assist in determining whether there are sufficient financial resources available to meet the City’s current needs.

Since the scope of the governmental funds is different than that of the government-wide financial statements, it is beneficial to comparatively examine information presented for the governmental funds with information presented for governmental activities in the government-wide financial statements. From this, readers gain a clearer picture of the long-term impacts current financial decisions might yield. When examined together, the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances provide the reader with a different snapshot that identifies variances between the two different methodologies of governmental activities and governmental funds.

The major governmental funds include The General Fund, the Other Grants Fund, the Measure R Capital Projects Fund, and the Measure M Capital Projects Fund, which are reported in detail in the Governmental Fund Financial Statements. All other funds are shown in the aggregate as other non-

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
major funds. Individual fund data for other non-major governmental funds is provided in the form of supplementary information elsewhere in the report.

Fiduciary Funds – the City is the trustee, or fiduciary, for certain funds held on behalf of external parties. The City’s fiduciary activities are reported in separate Statements of Fiduciary Net Position.

These activities are excluded from the City’s other financial statements because the resources of these funds are not available to support the City’s own programs. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

Notes to the Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the Government-Wide and Fund Financial Statements.

Required Supplementary Information
In addition to the basic financial statements, this report also presents certain Required Supplementary Information, including the City’s budgetary schedules.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Statement of Net Position
Net position is a good indicator of the City’s financial position. For the fiscal year ended June 30, 2025, net position of the City was $185.7 million, which is an increase of $5.1 million from the prior year.

Following is the condensed Statement of Net Position for the fiscal years ended June 30, 2025, and 2024.

City of Agoura Hills Net Position
As of June 30, 2025, and 2024
2025 2024
Current and other assets $ 74,197,681 $ 67,308,680
Capital assets 146,969,889 145,321,146
Total Assets 221,167,570 212,629,826
Deferred outflows 3,063,830 4,275,898
Current liabilities 7,716,820 3,859,400
Long-term liabilities outstanding 28,760,157 31,522,264 Total Liabilities 36,476,977 35,381,664
Deferred inflows 687,916 903,428
Net Position:

Net investment in capital assets 130,826,171 134,221,546 Restricted 21,581,258 17,961,573
Unrestricted 33,294,338 28,437,513
Total Net Position $ 185,701,767 $ 180,620,632

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
At June 30, 2025 the largest portion of net position (70 percent) consists of the City’s net investment in capital assets. This component portrays the amount of funds required to acquire those assets, less any related debt used for such acquisition that is still outstanding. The City uses these capital assets to provide services to citizens. The capital assets of the City are not sources of income for repayment of debt as most assets are not revenue generating and generally are not liquidated to repay debt. Therefore, debt service payments are funded from other sources available to the City.

An additional portion of the City’s net position ($21.6 million) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position ($33.3 million) may be used to meet the government’s ongoing obligations to citizens and creditors.

For the years ended June 30, 2025, and 2024 the City reported positive balances in all three of the categories of net position.
 The $3.4 million decrease the City’s net investment in capital assets was primarily related to the increase of existing assets.
 Restricted net position increased by $3.6 million which is a 20 percent increase, primarily related to the timing of Capital Project reimbursements.

The following chart shows the comparison of the three components of net position for fiscal years 2024/25 and 2023/24 (in millions).

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
Statement of Activities
The following is the condensed Statement of Activities for the fiscal years ended June 30, 2025, and 2024.

The City’s activities increased net position by $5.1 million which was a 3 percent increase from the prior fiscal year.
2025 2024
Revenues:

Program Revenues
Charges for Services $ 2,629,993 $ 1,435,360
Operating Grants and Contributions 2,579,674 3,656,355
Capital Grants and Contributions 12,774,746 2,057,084
General Revenues:

Taxes 16,402,211 16,294,633
Investment earnings 4,504,011 2,137,140
Other Revenues 569,930 555,446
Total Revenues 39,460,565 26,136,018
Expenses:

General Government 6,560,729 8,822,676
Public Safety 6,025,072 5,707,994
Public Works 7,343,283 7,071,874
Community Developent 2,755,115 2,726,821
Community Services 3,600,531 3,462,358
Interest and Fiscal Charges 809,700 871,844
Total Expenses 27,094,430 28,663,567
Special Item - Loss on Transfer of Land (7,285,000) -
Increase/(Decrease) in Net Position 5,081,135 (2,527,549) Net Position - Beginning of Year 180,620,632 183,263,181 Net Position - End of Year $ 178,416,767 $ 180,735,632
Statement of Activities Changes
For the Years Ended June 30, 2025, and 2024

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
Revenues by source are shown in the chart below:

Revenue highlights:
 Charges for services increased by 83% and represent about 7% of the overall City’s revenue stream, in fiscal year 2024/25. The City adopted a new User Fee Schedule in December of 2025 and the City should see new revenues at the end of FY 25/26.  The City continues to rely on operating grants and contributions which account for 7% of all revenue streams.
 Capital grants and contributions account for 32% of total revenues as the City recognized grant revenue for the Ladyface Greenway, Kanan Corridor, and Agoura Kanan intersection projects.
 Investment earnings increased 111% due to continued high interest rates, gain on the fair values of investments held by the City and interest from the Successor Agency loan.  Taxes continue to be the City’s top revenues streams at 42% of total revenues.

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
Expense highlights:

Total expenses for the City’s activities were $27.1 million, $1.6 million less than the prior fiscal year.

Program revenues offset total expenses as follows:
 Those who directly benefited from programs contributed $2.6 million in charges for services.
 The City was able to fund some of its programs through grants and contributions from outside sources or other governments for a total amount of $15.4 million.

Functional expenses (excluding interest on debt) for the years ended June 30, 2024, and 2025 were as follows (amount in millions):

Net (Cost)
Total Cost of Percent Revenue of Percent
Services Change Services Change
2025 2024 2024/25 2025 2024 2024/25
General Government $6.6 $8.8 -25% $5.7 $6.8 -16%
Public safety 6.0 5.7 6% 5.7 4.8 19%
Public works 7.3 7.1 3% -6.9 3.2 -315%
Community development 2.8 2.7 2% 1.1 2.4 -53%
Community services 3.6 3.5 3% 2.6 3.4 -233%
Total $26.3 $27.8 -5% $8.3 $20.6 -60%
In total, the net cost of services decreased $12.3 million. Highlights of the changes are:
 General Government decreased by 16% primarily due to timing of projects, a new fee schedule, and project priority.
 Public Safety increased by 19% due to a rise in service needs which were funded by operating grants and contributions and a decrease in charges for services.  Public Works decreased by 315% due to the timing of grant reimbursements for the Ladyface Greenway, Kanan Corridor, and Agoura Kanan intersection projects.  Community Development decreased by 53% due to an increase in operating grants and contributions.
 Community Services decreased by 233% due to an increase in charges for services and operating grants and contributions.

Financial Analysis of the City’s Funds
The City of Agoura Hills only has governmental fund types whose focus is to provide information on short-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
As of the end of 2024/25, the City’s funds reported ending fund balances of $51.5 million, a decrease of $7.0 million in comparison with the prior fiscal year. The change in fund balance primarily reflects the reimbursement of projects in the Measure M and Measure R Capital Grant projects. Of the $51.5 million in fund balances at fiscal year-end 2024/25, $27.2 million is Nonspendable because it represents prepaids and long-term receivables, and $17.7 million is Restricted, Committed or Assigned to indicate that it is not available for appropriation because it had already been restricted for a variety of purposes.

The General Fund is the chief operating fund of the City. At the end of fiscal year 2024/25, the fund balance of the General Fund was $42.1 million, with $27.2 million Nonspendable because it was for prepaids and the receivable from the Successor Agency. As a measure of the General Fund’s liquidity, it is useful to compare unassigned fund balance to total expenditures. At June 30, 2025, unassigned fund balance was 73 percent of total General Fund expenditures and operating transfers out.

In 2010/11 the General Fund received a transfer in of $30.6 million from the Redevelopment Agency to cover a reimbursement agreement for services. In January 2011 the City executed an agreement to cover the amounts that had been advanced since April of 1988. However, due to the dissolution of the Redevelopment Agency the General Fund established an allowance for the entire amount and recorded an extraordinary loss of $31.1 million in 2011/12. Subsequently in 2013/14 the Oversight Board to the Successor Agency approved OB Resolution No. 14-23 determining that the loan was for legitimate redevelopment purposes. In 2014/15 the California State Department of Finance (DOF) further recalculated the loan to have a balance of $17 million. In 2015/16, with new legislation, the DOF restated the loan to $26.2 million. For further information, see Note 9 to the Basic Financial Statements.

The Successor Housing Agency Fund is a special revenue fund to acquire affordable housing. This fund follows guidelines established by the State of California. The fund balance increased by $163,524 or 16.8% in 2024/25. To date, the City has $1,167,487 in the fund. The Measure R Capital Projects fund is established to account for Measure R grant monies received from LA METRO.

These monies are used for several capital projects, including Ladyface Greenway and Kanan Agoura Intersection. Fund balance decreased by $537,895 (14%), as project reimbursements are pending.

The fund has short-term borrowing from the General Fund and the Traffic Impact Fee Fund, to assist with cashflow needs ($3.0 million). The Measure M Capital Projects fund is established to account for Measure R grant monies received from LA METRO. These monies are used for capital projects, including Kanan Corridor. Fund balance decreased by $2.9M (8%), due to timing of project reimbursements. The fund has short-term borrowing from the General Fund to assist with cashflow needs ($1.6 million). The City anticipates receiving the reimbursement of these expenses within the next fiscal year. For further information, see Note 5 in the basic financial statements.

GENERAL FUND BUDGETARY HIGHLIGHTS
In preparing the budget, the City attempts to estimate its revenue using realistic, but conservative, methods to budget its expenditure appropriations and activities in a prudent manner. As a result, the City Council adopts budget adjustments during the course of the fiscal year to reflect both changed priorities and availability of additional revenues to allow for expansion of existing programs.

During the course of the year, the City Council amended the originally adopted budget to reappropriate prior year approved projects and expenditures and to amend the spending plan of the City.

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
In the General Fund, amendments between the original budget and the final budget resulted in an increase to revenues of $410,480, and no increased expenditures and transfers during the mid-year process. The increase in revenues primarily related to taxes, interest earnings, as well as licenses and permits. Expenditures and transfers increased primarily due to adjustments emergency incidents due to the storms and transfers out to other funds. These transfers related to planned capital projects and set-aside for facility improvements, CalPERS retirement costs, and open space.

The Successor Agency made a payment of $3,868,708 to the City which included principal of $890,050 and interest of $2,978,658. According to General Accepted Accounting Principles (GAAP) this the principal payment is applied toward the loan receivable between the City and the Successor Agency. Finally, for budgeting purposes, the City has established a Building Fund, to set-aside monies for future capital improvements; a CalPERS set-aside Fund to account for future retirement costs; and an Open Space, to set-aside monies for future opportunities to purchase parcels. GAAP considers these funds to be a part of the General fund. Therefore, a reconciliation is included to reflect the variance between the actual and final budget amounts.

CAPITAL ASSETS
Capital assets, including infrastructure of the City, are those assets that are used in the performance of the City’s functions. At June 30, 2025, net capital assets totaled $147 million.

This investment in capital assets includes land, construction in progress, buildings, machinery and equipment, vehicles, and infrastructure. The total increase in the City’s capital assets for the current fiscal year was $1.6 million. Additions of $12.3 million were offset by a land transfer of $7.3 million and depreciation of $3.4 million.

Major projects in fiscal year ended 2024/25 include:
 Construction in progress of the Ladyface Greenway Project  Construction in progress of the Morrison Park Playground Project City of Agoura Hills Capital Assets
(Net of depreciation)
2025 2024
Land $14,260,555 $21,545,555
Construction in progress 16,571,467 5,529,596
Buildings 17,668,741 17,142,158
Machinery and equipment 171,281 170,620
Vehicles 214,294 244,252
Infrastructure 98,083,551 100,688,965
Total Capital Assets $146,969,889 $145,321,146

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025
Additional information on the City’s capital assets can be found in Note 5 in the basic Financial Statements.

LONG-TERM DEBT
At the end of the current fiscal year, the City of Agoura Hills had total debt outstanding of $22.5 million. The City’s long-term debt as of June 30, 2025 and 2024 were as follows:

City of Agoura Hills Outstanding Debt
2025 2024
2016 Lease Revenue Refunding Bonds $8,131,479 $8,484,8223 2024A Lease Revenue Bonds 11,683,214 12,243,697
2024B Lease Revenue Bonds 2,640,612 2,755,648
Total Outstanding Debt $22,455,305 $23,484,168
Additional information on the City’s long-term debt can be found in Note 6 of the basic Financial Statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
In preparing the budget for 2024/25 the following factors were taken into consideration:
 The City employees were given a 4.3% Cost of Living Adjustment and employees who joined CalPERS prior to January 1, 2013, were budgeted to reduce their contribution towards pension costs to 4.5%.
 Several ongoing large capital projects, including the Ladyface Greenway ($12,400,000) which will come to a conclusion during the Summer of 2026, Storm Drain Diversion ($2,500,000). Kanan Corridor ($1,000,000).

The City’s operating budget for 2024/25 reflects the use of Measure R, Measure M, and state grant funds for the Ladyface Greenway project and Measure W, IRWMP, and City funds for the Storm Drain Diversion Project.

It is anticipated that the City will remain in good financial condition throughout the fiscal year and beyond.

CITY OF AGOURA HILLS
Management’s Discussion and Analysis (MD&A)
For the Year Ended June 30, 2025

REQUEST FOR INFORMATION
This financial report is designed to provide citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City of Agoura Hills Finance Department, 30001 Ladyface Court, Agoura Hills, California 91301 or (818) 597-7312.

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BASIC FINANCIAL

STATEMENTS
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GOVERNMENT-WIDE

FINANCIAL STATEMENTS
City of Agoura Hills
Statement of Net Position
June 30, 2025
Governmental
ASSETS Activities
Current Assets:

Cash and investments $ 23,813,019
Restricted cash and investments 6,585,809
Accounts receivable 4,191,005
Accrued interest 262,452
Due from other governments 11,866,339
Prepaid items and other 132,160
Loans receivable 269,720
Loan to Successor Agency 970,886
Total Current Assets 48,091,390
Noncurrent Assets:

Loan to Successor Agency 26,106,291
Capital Assets:

Nondepreciable 30,832,022
Depreciable, net of accumulated depreciation 116,137,867 Total Capital Assets, Net 146,969,889
Total Noncurrent Assets 173,076,180
Total Assets $ 221,167,570

DEFERRED OUTFLOWS OF RESOURCES
Pension Adjustments $ 2,484,602
OPEB Adjustments 279,076
Deferred Loss on Refunding 300,152
Total Deferred Outflows of Resources $ 3,063,830

LIABILITIES
Current Liabilities:

Accounts payable $ 6,418,287
Accrued liabilities 3,332
Accrued Interest 67,892
Deposits payable 1,227,309
Compensated absences, due within one year 334,740
Long-term debt, due within one year 1,030,000
Total Current Liabilities 9,081,560
Noncurrent Liabilities:

Net pension liability 6,823,253
Net OPEB liability 94,939
Compensated absences, due in more than one year 416,660 Long-term debt, due in more than one year 21,425,305
Total Noncurrent Liabilities 28,760,157
Total Liabilities $ 37,841,717

DEFERRED INFLOWS OF RESOURCES
Pension Adjustments $ 247,666
OPEB Adjustments 440,250
Total Deferred Inflows of Resources $ 687,916

NET POSITION
Net investment in capital assets $ 130,826,171
Restricted for:

Capital projects 17,891,978
Air quality improvement 123,623
Grant programs 1,167,487
Housing programs 111
Public safety 111,878
Transportation services 2,286,181
21,581,258
33,294,338
$ 185,701,767
Total Restricted
Unrestricted
Total Net Position
The accompanying notes are an integral part of these financial statements.

City of Agoura Hills
Statement of Activities
For the Year Ended June 30, 2025
Operating Capital
Charges for Grants and Grants and Governmental
Functions/Programs Expenses Services Contributions Contributions Total Activities Primary Government:

Governmental Activities:

General Government $ 6,560,729 $ 224,247 $ 596,520 $ - $ 820,767 $ (5,739,962) Public Safety 6,025,072 80,763 242,338 - 323,101 (5,701,971) Public works 7,343,283 198,285 1,497,663 12,523,865 14,219,813 6,876,530 Community development 2,755,115 1,377,393 - 250,881 1,628,274 (1,126,841) Community services 3,600,531 749,305 243,153 - 992,458 (2,608,073) Interest expense 809,700 - - - - (809,700)
Total Governmental Activities $ 27,094,430 $ 2,629,993 $ 2,579,674 $12,774,746 $ 17,984,413 (9,110,017) General Revenues:

Taxes:

Property taxes 7,092,826
Sales taxes 4,507,704
Transient occupancy taxes 3,863,047
Franchise taxes 938,634
Total taxes 16,402,211
Interest from Successor Agency loan 2,978,658
Investment earnings 1,525,353
Other revenues 569,930
Total General Revenues 21,476,152
Special item - loss on transfer of land (7,285,000)
Total General Revenues and Transfers 14,191,152
Change in Net Position 5,081,135
Net Position - Beginning of Year 180,620,632
Net Position - End of Year $185,701,767
The accompanying notes are an integral part of these financial statements.

Program Revenues
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FUND FINANCIAL

STATEMENTS
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GOVERNMENTAL FUND FINANCIAL STATEMENTS
General Fund
The General Fund is the general operating fund of the City. It is used to account for resources traditionally associated with the government which are not required legally or by sound financial management to be accounted for in another fund. All general tax revenue and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund.

Other Grants Fund
The Other Grant Fund is used to account for various state grant funds received for street improvements and park developments.

The Measure R Capital Projects Fund
The Measure R Capital Projects Fund is used to account for grant monies received from the County and restricted for specific projects within the City.

The Measure M Capital Projects Fund
The Measure M Capital Projects Fund is used to account for grant monies received from sales tax overrides adopted by Los Angeles County and restricted for various transportation projects within the City.

City of Agoura Hills
Balance Sheet
Governmental Funds
June 30, 2025
Measure R Measure M Nonmajor Total
General Other Capital Capital Governmental Governmental Fund Grants Projects Projects Funds Funds
ASSETS
Cash and investments $ 12,009,218 $ 1,824,988 $ - $ - $ 9,978,813 $ 23,813,019 Cash with fiscal agent - - - - 6,585,809 6,585,809
Accounts receivable 800,595 224,296 2,634,763 495,987 35,364 4,191,005 Accrued interest 153,802 6,976 - 2,023 99,651 262,452
Due from other governments 1,212,611 4,224,958 4,548,471 1,342,263 538,036 11,866,339 Prepaid items and other 132,160 - - - - 132,160
Loans receivable - - - - 269,720 269,720
Loans to Successor Agency 27,077,177 - - - - 27,077,177 Due from other funds 4,146,603 - - - 963,763 5,110,366
Total assets $ 45,532,166 $ 6,281,218 $ 7,183,234 $ 1,840,273 $ 18,471,156 $ 79,308,047

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ 1,970,489 $ 1,617,538 $ 173,686 $ 2,097,455 $ 559,119 $ 6,418,287 Accrued liabilities 3,079 - 221 32 - 3,332
Deposits payable 1,209,701 - - - 17,608 1,227,309
Due to other funds - 5,376 2,995,592 1,578,596 530,802 5,110,366 Total liabilities 3,183,269 1,622,914 3,169,499 3,676,083 1,107,529 12,759,294 Deferred Inflows of Resources:

Unavailable revenues 243,411 5,280,524 7,183,215 1,781,976 551,234 15,040,360 Total deferred inflows of resources 243,411 5,280,524 7,183,215 1,781,976 551,234 15,040,360 Fund Balances:

Nonspendable:

Prepaid items and other 132,160 - - - - 132,160
Loan to Successor Agency 27,077,177 - - - - 27,077,177
Restricted:

Capital projects - - - - 8,939,839 8,939,839
Air quality improvement - - - - 123,623 123,623
Grant programs - - - - 1,167,487 1,167,487
Housing programs - - - - 111 111
Public safety - - - - 111,878 111,878
Transportation services - - - - 2,286,181 2,286,181
Committed:

Capital projects 621,719 - - - 1,847,808 2,469,527
Waste management programs - - - - 291,585 291,585
Housing programs - - - - 2,042,660 2,042,660
CalPERS set aside 193,838 - - - - 193,838
Open space 118,456 - - - - 118,456
Assigned:

Debt service - - - - 1,221 1,221
Unassigned 13,962,136 (622,220) (3,169,480) (3,617,786) - 6,552,650 Total fund balances 42,105,486 (622,220) (3,169,480) (3,617,786) 16,812,393 51,508,393 Total liabilities, deferred inflows of
resources and fund balances $ 45,532,166 $ 6,281,218 $ 7,183,234 $ 1,840,273 $ 18,471,156 $ 79,308,047 The accompanying notes are an integral part of these financial statements.

Major Funds
City of Agoura Hills
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2025
Total Fund Balances - Total Governmental Funds $ 51,508,393 Amounts reported for governmental activities in the statement of net position were different because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Capital assets 222,121,808
Less: accumulated depreciation (75,151,919)
Total Capital Assets 146,969,889
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (67,892) The differences from benefit plan assumptions and estimates versus actuals are not included in the plan's actuarial study until the next fiscal year and are reported as deferred inflows or deferred outflows of resources in the statement of net position. 2,075,762 The difference between the carrying value of refunded debt and the reacquisition price is deferred and amortized over the shorter of the remaining life of the refunded debt or the refunding debt. 300,152 Liabilities were reported for certain revenues that were not available to pay current period expenditures and were reported as unearned in the fund statements. 15,040,360 Long-term obligations were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. The long-term liabilities were adjusted as follows:

Long-term debt (22,455,305)
Compensated absences (751,400)
Net pension liability (6,823,253)
Net OPEB liability (94,939)
Total Long-Term Obligations (30,124,897)
Net Position of Governmental Activities $ 185,701,767
The accompanying notes are an integral part of these financial statements.

City of Agoura Hills
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2025
Housing Measure R Measure M Agoura Hills Nonmajor Total General Other Successor Capital Capital Improvement Governmental Governmental Fund Grants Agency Projects Projects Authority Funds Funds

REVENUES
Property taxes $ 7,092,826 $ - $ - $ - $ - $ - $ - $ 7,092,826 Sales taxes 4,507,704 - - - - - - 4,507,704
Transient occupancy taxes 3,863,047 - - - - - - 3,863,047 Franchise taxes 902,470 - - - - - 36,164 938,634
Licenses and permits 618,988 - - - - - - 618,988
Intergovernmental - 828,934 - 407,840 209,325 - 3,890,723 5,336,822 Charges for services 1,229,844 - - - - - 74,986 1,304,830 Fines and forfeitures 43,485 - - - - - 37,278 80,763
Contributions 43,248 - - - - - - 43,248
Use of money and property 4,299,027 28,349 - - 2,234 - 783,452 5,113,062 Other revenue 308,574 - - - - - 261,353 569,927
Total Revenues 22,909,213 857,283 - 407,840 211,559 - 5,083,956 29,469,851

EXPENDITURES
Current:

General government 5,661,956 45,327 - 42,895 14,390 - 45,414 5,809,982 Public safety 5,607,778 69,895 - - - - 347,399 6,025,072 Public works 1,863,584 63,120 - 124,137 41,196 - 2,382,711 4,474,748 Community development 2,539,530 - - - - - 145,498 2,685,028 Community services 3,295,532 - - - - - 161,697 3,457,229 Capital outlay 145,023 2,643,920 - 4,843,860 3,073,427 - 1,435,618 12,141,848 Debt service
Principal - - - - - - 985,000 985,000
Interest - - - - - - 851,613 851,613
Total Expenditures 19,113,403 2,822,262 - 5,010,892 3,129,013 - 6,354,950 36,430,520 Excess (Deficiency) of
Revenues over Expenditures 3,795,810 (1,964,979) - (4,603,052) (2,917,454) - (1,270,994) (6,960,669)

OTHER FINANCING SOURCES (USES)
Transfers in - 1,718,466 - 4,065,157 22,054 - 1,649,623 7,455,300 Transfers out (1,649,623) - - - - - (5,805,677) (7,455,300) Total Other Financing Sources (Uses) (1,649,623) 1,718,466 - 4,065,157 22,054 - (4,156,054) - Net Change in Fund Balances 2,146,187 (246,513) - (537,895) (2,895,400) - (5,427,048) (6,960,669) Fund Balances Beginning 39,959,299 - 998,963 (2,631,585) (722,386) 12,148,816 8,715,955 58,469,062 Restatement Major/Nonmajor Fund Reclass. - (375,707) (998,963) - - (12,148,816) 13,523,486 - Fund Balances Beginning, as Adjusted 39,959,299 (375,707) - (2,631,585) (722,386) - 22,239,441 58,469,062 Fund Balances Ending $ 42,105,486 $ (622,220) $ - $(3,169,480) $ (3,617,786) $ - $ 16,812,393 $ 51,508,393 The accompanying notes are an integral part of these financial statements.

Major Funds
City of Agoura Hills
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2025
Net Change in Fund Balances - Total Governmental Funds $ (6,960,669) Amounts reported for governmental activities in the Statement of Activities and Changes in net position were different because:

Governmental Funds report capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in net position, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

Capital outlay 12,337,623
Depreciation expense (3,403,880)
Gains and losses related to capital assets in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures or special items in the governmental funds. (7,285,000)
Compensated absences not required to be paid with current financial resources are not reported in the governmental funds, but are accrued as noncurrent liabilities in the Government Wide Statement Net Position. The change from prior year accrued compensated absences is reported in the applicable (144,038) program expense.

Certain revenues were not recorded or were deferred inflows in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were included as revenue in the Government-Wide Statement of Activities under the full accrual basis. 9,990,714 The difference between the carrying value of refunded debt and the reacquisition price is deferred and amortized over the shorter of the remaining life of the refunded debt or the refunding debt. (3,486) In governmental funds, actual contributions to benefit plans are reported as expenditures in the year incurred. However, in the government-wide statement of activities, only the current year benefit expense as noted in the plans' valuation reports is reported as an expense, as adjusted for deferred inflows and outflows of resources. (480,528)
Repayment of long-term debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. 985,000 Premiums from the issuance of long-term debt are amortized over the life of the bonds in the Statement of Activities and reported as proceeds when issued in governmental funds. 43,863 Interest expense on long-term debt was reported in the Government-Wide Statement of Activities and Changes in net position, but it did not require the use of current financial resources. Therefore, interest expense was not reported as expenditures in governmental funds. The following amount represented the net change in accrued interest from from prior year. 1,536
Change in Net Position of Governmental Activities $ 5,081,135 The accompanying notes are an integral part of these financial statements.

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FIDUCIARY FUND FINANCIAL STATEMENTS
Successor Agency Private Purpose
The Successor Agency Private Purpose Trust Fund is used to account for all of the assets, liabilities, and financial activities of the Successor Agency to the City's former Redevelopment Agency that was dissolved effective February 1, 2012.

Custodial Fund
The Custodial Fund is used to account for various assets and L.A. County Fire Department fees held by the City in a trustee capacity or as a custodian for individuals, private organizations and/or other governments.

The City manages funds for the Malibu Creek TMDL Monitoring Project. The City also acts as a secretary for an organization in which the money is held in the Custodial Fund.

City of Agoura Hills
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Successor
Agency
Private Purpose
Trust Custodial
Fund Fund
ASSETS
Cash and investments $ 1,001,225 $ 2,498,069
Restricted cash 683,347 -
Accounts receivable - 143,919
Accrued interest 457 -
Due from other governments - 213,062
Total assets $ 1,685,029 $ 2,855,050

LIABILITIES
Accounts payable $ - $ 234,274
Accrued liabilities 8 -
Accrued interest 85,089 -
Deposits payable - 75,162
Long-term liabilities due in one year 1,135,886 -
Long-term liabilities due in more than one year 31,251,291 - Total liabilities $ 32,472,274 $ 309,436

NET POSITION (DEFICIT)
Restricted for Successor agency $ (30,787,245) $ -
Held in trust - 2,545,614
Total Net Position (Deficit) $ (30,787,245) $ 2,545,614 The accompanying notes are an integral part of these financial statements.

City of Agoura Hills
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2025
Successor
Agency
Private Purpose
Trust Custodial
Fund Fund

ADDITIONS
Taxes 1,578,890 $ -
Interest 1,596 -
Collected for other governments - 2,188,992
Total additions 1,580,486 2,188,992

DEDUCTIONS
Administrative costs 44,979 6,345
Contractual services - 1,550,158
Passthrough to other governments - 628,192
Interest expense:

City of Agoura Hills 2,978,658 -
Bond intrerest 380,937 -
Total deductions 3,404,574 2,184,695
Change in net position (1,824,088) 4,297
Total net position - beginning (28,963,157) 2,541,317
Total net position - ending $ (30,787,245) $ 2,545,614
The accompanying notes are an integral part of these financial statements.

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NOTES TO THE BASIC

FINANCIAL STATEMENTS
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Financial Reporting Entity
The City was incorporated December 8, 1982, under the general laws of the State of California and enjoys all the rights and privileges pertaining to "General Law" cities. The City operates under a Council/Manager form of government. As required by generally accepted accounting principles, these financial statements present the government and its component units for which the government is considered financially accountable. Blended component units, although legally separate entities, are in substance, part of the City's operations and data from these units are combined with data of the City of Agoura Hills, the primary government. Each component unit has a June 30th year end.

Blended Component Units
The Agoura Hills Public Facilities Corporation, Agoura Hills Public Financing Authority, Parking Authority of the City of Agoura Hills, and the Agoura Hills Improvement Authority are legally separate entities. The Agoura Hills City Council exercises financial accountability over each entity. Financial accountability is determined on the basis of budget adoption, taxing authority, funding, and the appointment of the governing board. Additionally, City staff manages the operations of each of these organizations on a contractual or reimbursement basis. A discussion of each entity follows.

The Agoura Hills Public Facilities Corporation (Corporation) was incorporated January 5, 1988 as a notfor-profit public benefit corporation and determined to be tax exempt pursuant to Revenue and Taxation Code 23701(d) of the State of California. The sole purpose of the Corporation is to provide a financing vehicle for the construction of public facilities. The members of the City Council act as the governing board of the Corporation. No financial activity is reported as the Corporation is not active.

The Agoura Hills Public Financing Authority (Financing Authority) was organized in April 2001 under a joint exercise of power agreement to provide financing for public capital improvements for the City and the Agoura Hills Redevelopment Agency. The members of the City Council act as the governing board of the Financing Authority. The Financing Authority does not issue separate financial statements.

The Parking Authority of the City of Agoura Hills (Parking Authority) was established June 26, 2013 pursuant to California Streets and Highways Code Section 32650. The members of City Council act as the Board of Directors, the governing board of the Parking Authority. The Parking Authority is considered a blended component unit due to the financial benefit or burden relationship the Parking Authority shares with the City. The Parking Authority does not issue separate financial statements.

The Agoura Hills Improvement Authority (Improvement Authority) was established June 26, 2013 under a joint exercise of power agreement with the Parking Authority and the City. The members of City Council act as the Authority Commission, the governing board of the Improvement Authority. The Improvement Authority is considered a blended component unit due to the financial benefit or burden relationship the Improvement Authority shares with the City as its financial transactions are reported in a debt service fund.

The Improvement Authority does not issue separate financial statements.

B. Basis of Presentation, Accounting and Measurement Focus The basic financial statements of the City of Agoura Hills, California, (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions, or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City's government-wide financial statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental activities for the City. Fiduciary activities of the City are not included in these statements. Governmental activities are normally supported by taxes and intergovernmental revenues.

These statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. 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 clearly identifiable with a specific function or segment. Certain types of transactions are reported as program revenues for the City in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Separate financial statements are provided for governmental funds and fiduciary funds, even though the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in-regards-to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated. In the Statement of Activities, internal fund transactions have been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds
 Advances to/from other funds
 Transfers in/Transfers out
The City applies all applicable GASB Pronouncements including all Interpretations currently in effect.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end, except for sales tax revenues which are considered to be available if collected within ninety days after year-end. Expenditures generally are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, claims and judgments and compensated absences, which are recognized as an expenditure to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Property taxes, charges for services, intergovernmental revenues and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.

The City reports the following funds as major funds:

General Fund
The General Fund is the general operating fund of the City. It is used for all financial resources except those required to be accounted for in another fund.

Other Grants Fund
The Other Grant Fund is used to account for various state grant funds received for street improvements and park developments.

The Measure R Capital Projects Fund
The Measure R Capital Projects Fund is used to account for grant monies received from the County and restricted for specific projects within the City.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Additionally, the City reports the following nonmajor fund types of governmental funds:

Special Revenue Funds
Special revenue funds account for and report the proceeds of specific revenue sources that are restricted, committed or assigned to specific purposes other than debt service or capital projects.

Debt Service Funds
Debt service funds are used to accumulate resources for repayment of lease arrangements.

Capital Project Funds
Capital project funds account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets in governmental funds.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. Fiduciary funds are accounted for using the accrual basis of accounting.

The City has two types of fiduciary funds, a private-purpose trust fund and a custodial fund. Private purpose trust funds account for all other trust arrangements in which principal and income benefit individuals, private organizations, and other governments (i.e. unclaimed property/escheat property). Custodial funds are used to account for the assets held for distribution by the City as an agent for another entity for which the City has a custodial responsibility and accounts for the flow of assets. The financial activities of these funds are excluded from the Government-wide financial statements, but are presented in the separate Fiduciary Fund financial statements.

The Redevelopment Successor agency private purpose trust fund is used to account for assets, liabilities and activities of the former Redevelopment Agency of the City in a trustee capacity to pay enforceable obligations of the former Agoura Hills Redevelopment Agency. In accordance with Assembly Bill (AB) X1 26 and AB 1484, the Redevelopment Agency was dissolved February 1, 2012. The Private-Purpose Trust Fund is reported using the economic resources measurement focus and accrual basis of accounting.

The Custodial Fund is used to account for various assets and L.A. County Fire Department fees held by the City in a trustee capacity or as a custodian for individuals, private organizations and/or other governments.

The City manages funds for the Malibu Creek TMDL Monitoring Project. The City also acts as a secretary for an organization in which the money is held in the Custodial Fund.

C. Cash, Cash Equivalents and Investments
The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms.

The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

Deposit and Investment Risk Disclosures - In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB Statement No. 3), certain disclosure requirements, if applicable, for Deposits and Investment Risks in the following areas: Interest Rate Risk, Overall Credit Risk, Custodial Credit Risk, Concentrations of Credit Risk, and Foreign Currency Risk.

Other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures. The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to change in interest rates.

Investments are recorded at fair value in accordance with GASB Statement No. 72, Fair Value Measurement and Application. Accordingly, the change in fair value of investments is recognized as an increase or decrease to investment assets and investment income. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction.

In determining this amount, three valuation techniques are available:
 Market approach - This approach uses prices generated for identical or similar assets or liabilities.

The most common example is an investment in a public security traded in an active exchange such as the NYSE.
 Cost approach - This technique determines the amount required to replace the current asset. This approach may be ideal for valuing donations of capital assets or historical treasures.  Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

Each of these valuation techniques requires inputs to calculate a fair value. Observable inputs have been maximized in fair value measures, and unobservable inputs have been minimized.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and to meet bond indenture debt reserve requirements.

E. Prepaid Items
Certain payments reflect costs applicable to future accounting periods and are recorded as prepaid items. In governmental funds, prepaid items are accounted for using the consumption method and a portion of fund balance equal to the prepaid items has been offset by nonspendable fund balance to indicate that is not available for appropriation.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
F. Interfund Receivables and Payables
Activity 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” or “advances to/from other funds.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources.

G. Receivables
Billed, but unpaid, services provided are recorded as accounts receivable. Revenues earned but not collected by year-end are accrued. An allowance for uncollectible accounts receivable of $45,789 has been provided in the governmental funds as management has determined this to be the potential uncollectible accounts based on historical collections.

Property tax revenue is recognized when susceptible to accrual in the accounting period in which taxes are measurable and available. Property taxes are considered available by the City if they are collected within 60 days after year end. There is no allowance for uncollectible amounts. Assessed valuations are determined on an annual basis by the Los Angeles County Assessor. Taxes attach as an enforceable lien on property as of January 1, are levied on July 1, are due November 1 and February 1, and are delinquent if not paid by December 10 and April 10 of each year.

H. Loans Receivable
In the City’s Community Development Block Grant and Housing Successor Agency Fund, loans are made for housing rehabilitation and low-and-moderate-income housing. Repayments of the outstanding loans are classified as revenue.

I. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the government activities column in the government-wide financial statements. Capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. When applicable, intangible right-to-use assets are amortized over the shorter of the lease term or the useful life of the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised, then the lease asset is amortized over the useful life of the underlying asset. Intangible right-to-use subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying asset.

Capitalization threshold of capital assets is based at a minimum value as follows:

Buildings and improvements $25,000
Vehicles $10,000
Machinery and Equipment $25,000
Infrastructure $25,000
Subscriptions $25,000
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:

Buildings and improvements 50 Years
Vehicles 7-15 Years
Machinery 5-30 Years
Equipment 5-15 Years
Infrastructure 20-50 Years
J. Deferred Outflows/Deferred Inflows
In addition to assets, the statement of financial position or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

K. Accrued Interest Payable
In the government-wide financial statements, accrued interest payable for long-term debt is recognized as an incurred liability for governmental fund types. In the fund financial statements, governmental fund types do not recognize the interest payable when the liability is incurred. Interest on long-term debt is recorded in the fund statements when payment is made.

L. Compensated Absences
The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or settled during or upon separation from employment.

Based on the criteria listed, two types of leave qualify for liability recognition for compensated absences – vacation and sick leave. The liability for compensated absences is reported as incurred in the governmentwide financial statements. The liability for compensated absences includes salary-related taxes and benefits, where applicable.

Vacation
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment at the employee’s current pay rate upon separation from employment.

Sick Leave
The City’s policy permits employees to accumulate earned but unused sick leave. A liability for estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
M. Long-Term Liabilities
In the government-wide and fiduciary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Debt issuance costs are expensed in year incurred. 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 financial sources. Premiums received on debt issuance are reported as other financing sources while discounts on debt issuance reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

N. Benefit Plans
Pension Expense
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) plans (the Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. 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.

For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
Other Postemployment Benefits
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles required that the reported results must pertain to liability and asset information within certain defined timeframes.

For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
O. Fund Balances
In accordance with Government Accounting Standards Board 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendable
Nonspendable fund balance represents balances set aside to indicate items that do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact and assets not expected to be converted to cash, such as prepaids are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed, or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category.

Restricted
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for specific purpose.

Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.

Committed
The City Council, as the City’s highest level of decision-making authority, may commit fund balance for specific purposes pursuant to the constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period; however the specific amounts can be determined subsequently.

Assigned
Assigned fund balances are amounts constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. Intent is expressed by the City Council or its designee, the Finance Director and may be changed at the discretion of the City Council or its designee.

Unassigned
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned.

This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

Flow Assumption / Spending Order Policy
When expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first. When expenditures are incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to be spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the City Council has directed otherwise.

Minimum Fund Balance Policy
An amount equal to or greater than 40 percent of each fiscal year’s proposed General Fund Operating Budget is to be designated as the City’s unobligated General Fund Reserve pursuant to Resolution 05-1378.

At June 30, 2025, the City reported unassigned fund balance of $13.96 million pursuant to this policy and the minimum fund balance requirement was $7.49 million.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
P. Net Position
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets
This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that are attributed to the acquisition, construction, or improvement of the assets. In addition, deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt also are included in the net investment in capital assets component of net position.

Restricted Net Position
This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments. These include developer fees received for use on capital projects, debt service requirements, and community development projects.

Unrestricted Net Position
This amount is all net position that does not meet the definition of "net investment in capital assets" or "restricted net position." The detail of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first.

Q. Interfund Transactions
Interfund services provided and used are accounted for as revenue, expenditures or expenses, as appropriate.

Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursed fund. All other interfund transactions, except for interfund services provided and used and reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as transfers.

R. Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. The City is required to adopt an annual budget resolution for the General Fund and Special Revenue Funds. All annual appropriations lapse at year end but can be carried forward at the City Manager's discretion.

The budget is prepared by fund, function and activity, and includes actual information for the past year, current year estimates and requested appropriations for the next fiscal year. The budget is a statement of the goals and objectives of the City for that fiscal year. The legal level for which expenditures are not to exceed appropriations is at the fund level for all funds except the General Fund and at the department level for the General Fund. The City Manager may authorize the transfer between expenditure accounts within the same department, office, agency or program activity. Where an appropriation requires an increase that cannot be supported by transfer guidelines, City Council authorization is required. Responsible individuals review progress against their budget each month. The City Council considers supplemental City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
budget amendment requests during the year and reviews changes at mid-year and year end.

For the year ended June 30, 2025, the City did not adopt a budget for the Financing Authority Debt Service Fund.

S. Encumbrances
Under encumbrance accounting, purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation. Encumbrance accounting is employed as an extension of formal budgetary integration in all budgeted funds.

Encumbrances outstanding at year end are reported as a restriction, commitment or assignment of fund balances since they do not constitute expenditures or liabilities and are reappropriated in the following year.

Unexpended appropriations lapse at year end and must be reappropriated in the following year.

T. Use of Estimates
The preparation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

U. Implementation of New Accounting Pronouncements
GASB Statement No. 102, Certain Risk Disclosures
This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.

If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions for (1) the concentration or constraint (2) each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements (3) actions taken by the government prior to the issuance of the financial statements to mitigate the risk.

The implementation of this standard did not have a material impact on the City’s financial statements and management determined there were no were concentrations or constraints that make the City vulnerable to the risk of substantial impact.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
V. Upcoming New Accounting Pronouncements
The City is currently analyzing its accounting practices to identify the potential impact on the financial statements of the following GASB Statements:

GASB Statement No. 103, Financial Reporting Model Improvements This Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability.

This Statement establishes new accounting and financial reporting requirements or modifies existing requirements related to (a) Management’s discussion and analysis (MD&A) (b) Unusual or infrequent items (c) Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position (d) Information about major component units in basic financial statements (5) Budgetary comparison information (6) Financial trend information in the statistical section. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

GASB Statement No. 104, Disclosure of Certain Capital Assets This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class.

This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period.

Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
NOTE 2 - CASH AND INVESTMENTS
As of June 30, 2025, cash and investments were reported in the financial statements as follows:

Cash and investments consisted of the following as of June 30, 2025:

A. Cash Deposits
The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest, and places the City ahead of general creditors of the institution. The fair value of pledged securities must equal at least 110 percent of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes that have a value of 150 percent of the City's total cash deposits. The City has waived the collateral requirements for cash deposits which are fully insured to $250,000 by the Federal Deposit Insurance Corporation (FDIC).

The bank balances before reconciling items totaled $3,344,738 at June 30, 2025 and were different from carrying amounts due to deposits in transit and outstanding checks. The amount uninsured was $3,094,738, which was collateralized by securities held by pledging financial institutions. The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Governmental
Activities Total
Cash and investments $ 23,813,019 $ 3,499,294 $ 27,312,313 Restricted cash held with fiscal agent 6,585,809 683,347 7,269,156 Total cash and investments $ 30,398,828 $ 4,182,641 $ 34,581,469 Government
Wide
Statement of Net Fiduciary Funds
Statement of Net
Position
Cash on hand $ 800
Deposits with financial institutions 4,114,472
Cash with fiscal agents 7,269,156
Investments:

Local Agency Investment Fund 23,197,041
Total cash and investments $ 34,581,469
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
B. Fair Value Measurements
GASB 72 established a hierarchy of inputs to the valuation techniques with three levels:
 Level 1 inputs are quoted prices in active markets for identical assets or liabilities.  Level 2 inputs are quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable
 Level 3 inputs are unobservable inputs, such as a property valuation or an appraisal.

C. Investment Policies
Investments Authorized by the California Government Code and the City's Investment Policy Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments with LAIF at June 30, 2025 include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments included structure notes and asset-backed securities described below.

Structured Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities, the bulk of which are mortgage backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as collateralized mortgage obligations) or credit card receivables.

The LAIF fair value factor of 1.001198310 was used to calculate the fair value of the investments in LAIF.

The City is also a voluntary participant in the Sonoma County Investment Pool (County Pool) that is regulated by the County’s Investment Policy under the oversight of the Treasury of the County. The County does not provide the City with a fair value factor, and the City’s fair value of its position in the pool is the same as the value of the pool shares.

Investment Types Authorized by State Law
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
Local Agency Investment Fund (LAIF) N/A $75 million None U.S. Treasuries 5 years 75% 20%
Federal Agency Securities 5 Years 75% 20%
Commercial Paper 270 days 5% 5%
Negotiable Certificates of Deposit (CD) 5 Years 30% 5%
Medium-Term Corporate Notes 5 Years 5% 5%
Bank Deposits 5 Years No limit No limit
Money Market Funds None 15% 15%
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee is governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City's investment policy. The table below identifies the general investment types that are authorized for investments held by the bond trustee.

The table also identifies certain provisions of these debt agreements that address interest rate risk and concentration of credit risk.

D. Risk Disclosures
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the term of an investment’s maturity, the greater the sensitivity to changes in market interest rates. The City's investment policy recognized the interest rate risk and therefore places maximum maturity limits (up to five years) on various types of allowable investments. At June 30, 2025, all the City’s investments have maturities dates within 12 months or less.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of an investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. As of June 30, 2025, the City’s investments were in compliance with the ratings required by the City’s investment policy and Government Code. As of June 30, 2025, all of the City’s investments are considered unrated.

Concentrations of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. As of June 30, 2025, the City were in compliance with the concentration requirements of the City’s investment policy and government code.

Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury Obligations None None None
Federal Housing Administration Debentures None None None U.S. Agency Securities None None None
Unsecured CDs, time deposits, and Banker's Acceptances 30 days None None Collateralized or FDIC Insured Bank Deposits None None None Commercial Paper 270 days None None
Money Market Funds N/A None None
State Obligations None None None
Pre-funded Municipal Obligations None None None
Repurchase Agreements 270 days None None
Investment Agreements None None None
Local Agency Investment Fund (LAIF) None None None
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June 30, 2025, the City’s investments included the following:

NOTE 3 - INTERFUND TRANSACTIONS
Interfund Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-term loans expected to be repaid in the next fiscal year. Advances to or from other funds are long-term loans between funds that are to be repaid in their entirety over several years. Interfund loans between funds are long-term advances that are more formal with set repayment terms.

The following summarizes the amounts due to or due from other funds as of June 30, 2025:

Loans were made from the General Fund to the Measure R Capital Projects Fund, Measure M Capital Projects Fund, and Nonmajor Governmental funds, to cover cash deficits in operations from timing differences mostly related to grants. There also were loans from Nonmajor Governmental Funds to the Measure R Capital Projects Fund to cover cash deficits in operations.

Transfers In/Out
With Council approval resources may be transferred from one fund to another.

Transfers from the General Fund to the Debt Service Fund were to regular debt service activity of the City.

Transfers from the General Fund to other governmental funds were to provide funding for repair and replacement of infrastructure and funding for City programs.

Transfers were made from the General Fund transferred to Nonmajor Governmental Funds for Successor Agency loans to the City, capital asset acquisitions and debt service payments. Transfers were made from the Agoura Hills Improvement Authority fund to the Other Grants Fund, the Measure R Capital Projects Fund, and the Measure M Capital Projects Fund for capital projects and grant programs. 12 Months or
Less Fair Value
Fair Value
Input Levels
Min. Legal
Rating
Local Agency Investment Funds $ 23,197,041 $ 23,197,041 n/a n/a Investment Type
Due from Due to
Fund Other Funds Other Funds
General Fund $ 4,146,603 $ -
Other Grants Fund - 5,376
Measure R Capital Projects Fund - 2,995,592
Measure M Capital Projects Fund - 1,578,596
Nonmajor Governmental Funds 963,763 530,802
Total Due From/To $ 5,110,366 $ 5,110,366
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
The following summarizes transfers between funds during the fiscal year ended June 30, 2025:

NOTE 4 - ADVANCES TO SUCCESSOR AGENCY
The City previously loaned the former Redevelopment Agency funds prior to dissolution. The repayment of the advances has been approved by the California Department of Finance. See Note 10 for further details.

NOTE 5 - CAPITAL ASSETS
Capital assets for governmental activities consisted of the following as of June 30, 2025:

Depreciation and amortization expense for governmental activities during the year was as follows:

Special Item – Loss on Transfer of Land
During the year, the City completed the transfer of land that was donated to the City in fiscal year 2023-24 for the specific purpose of transferring the five parcels to the Santa Monica Mountains Conservancy. As a result, the City recognized a special item loss of $7,285,000.

Fund Transfer in Transfer out
General Fund $ - $ 1,649,623
Other Grants Fund 1,718,466 -
Measure R Capital Projects Fund 4,065,157 -
Measure M Capital Projects Fund 22,054 -
Nonmajor Governmental Funds 1,649,623 5,805,677
Total Transfers $ 7,455,300 $ 7,455,300
Balance Adjustments/ Balance
Governmental Activities June 30, 2024 Additions Transfers Deletions June 30, 2025 Non-depreciable:

Land $ 21,545,555 $ - $ - $ (7,285,000) $ 14,260,555
Construction in Progress 5,529,596 12,113,874 (1,072,004) 1 16,571,467 Total Non-Depreciable 27,075,151 12,113,874 (1,072,004) (7,284,999) 30,832,022 Depreciable and amortizable:

Buildings and improvements 23,427,357 - 1,072,004 - 24,499,361 Machinery & Equipment 246,797 - - - 246,797
Vehicles 866,145 - - 1 866,146
Infrastructure 165,453,735 223,747 - - 165,677,482
Total Depreciable and Amortizable 189,994,034 223,747 1,072,004 1 191,289,786 Less Accumulated Depreciation and
Amortization for:

Buildings and improvements (6,285,199) (520,749) - (24,672) (6,830,620) Machinery & Equipment (76,177) (6,011) - 6,672 (75,516) Vehicles (621,893) (29,742) - (217) (651,852)
Infrastructure (64,764,770) (2,847,379) - 18,218 (67,593,931) Total Accumulated Deprec. And Amort. (71,748,039) (3,403,881) - 1 (75,151,919) Total Deprec/Amort Capital Assets - Net 118,245,995 (3,180,134) 1,072,004 2 116,137,867 Total Governmental Capital Assets $ 145,321,146 $ 8,933,740 $ - $ (7,284,997) $146,969,889 General government $ 599,089
Public works 2,751,733
Community service 53,059
Total depreciation and amortization expense $ 3,403,881 City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
NOTE 6 - NONCURRENT LIABILITIES
The City's noncurrent liabilities consisted of the following as of June 30, 2025:
2016 Lease Revenue Refunding Bonds
On November 1, 2016, the Public Financing Authority issued $10.055 million in Lease Revenue Bonds with interest rates ranging from 4 to 5 percent to current refund $10.3 million of 2007 Lease Revenue outstanding bonds. The principal of the bonds is payable on their maturity date of June 1, of each year.

Interest on the bond is payable on June 1, and December 1, each year.

For both bonds, in the event of default, the bond trustee has the right, but not the obligation to (1) by mandamus or other action or proceeding or suit at law or in equity to enforce its rights against the City, in order to compel the City to carry out its duties under the law, bond agreements, and covenants; (2) by suit in equity to enjoin any acts or things which are unlawful or violate the rights of the bond trustee; and (3) by suit in equity upon the happening of an event of default to require the City to account as the trustee of an express trust. The bond trustee has no right to declare the principal or interest on the bonds to be due and payable immediately.

The following summarizes the future debt service payments:
2024A Lease Revenue Bonds
On March 1, 2024, the Improvement Authority of the City of Agoura Hills issued $12.325 million in Lease Revenue Bonds with interest rates ranging from 3.00 to 4.00 percent to fund the construction of a linear Due
Balance Adjustments/ Balance Within One
Governmental Activities Noncurrent Liabilities June 30, 2024 Additions Deletions June 30, 2025 Year 2016 Lease Revenue Refunding Bonds $ 7,980,000 $ - $ 315,000 $ 7,665,000 $ 335,000 2024A Lease Revenue Bonds 12,325,000 - 565,000 11,760,000 580,000 2024B Lease Revenue Refunding Bonds 2,575,000 - 105,000 2,470,000 115,000 Total Debt 22,880,000 - 985,000 21,895,000 1,030,000
2016 Lease Revenue Bonds Ref. Premium 504,823 - 38,344 466,479 - 2024A Lease Revenue Bonds Discount (81,303) - (4,517) (76,786) - 2024B Lease Revenue Ref. Bonds Premium 180,648 - 10,036 170,612 - Total Premiums 604,168 - 43,863 560,305 -
Total Long-Term Debt 23,484,168 - 1,028,863 22,455,305 1,030,000 Net Pension Liabilities 7,235,296 3,322,178 3,734,221 6,823,253 - Net OPEB Liability 195,438 885,293 985,792 94,939 -
Compensated Absences 607,362 144,038 - 751,400 334,740
Total Long-Term Liabilities $ 31,522,264 $ 4,351,509 $ 5,748,876 $ 30,124,897 $ 1,364,740 Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 335,000 $ 329,400 $ 664,400
2027 355,000 312,650 667,650
2028 365,000 294,900 659,900
2029 385,000 276,650 661,650
2030 410,000 257,400 667,400
2031-2035 2,330,000 988,500 3,318,500
2036-2040 2,845,000 478,200 3,323,200
2041-2045 640,000 25,600 665,600
Total $ 7,665,000 $ 2,963,300 $ 10,628,300
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
greenway known as the Ladyface Greenway project. The principal of the bonds is payable on their maturity date of June 1 of each year. Interest is payable on June 1 and December 1 each year.

The following summarizes the future debt service payments:

In the event of default, the bond trustee has the right, but not the obligation to (1) by mandamus or other action or proceeding or suit at law or in equity to enforce its rights against the City, in order to compel the City to carry out its duties under the law, bond agreements, and covenants; (2) by suit in equity to enjoin any acts or things which are unlawful or violate the rights of the bond trustee; and (3) by suit in equity upon the happening of an event of default to require the City to account as the trustee of an express trust. The bond trustee has no right to declare the principal or interest to be due and payable immediately. 2024B Lease Revenue Refunding Bonds
On March 1, 2024, the Improvement Authority of the City of Agoura Hills issued $2.575 million in Lease Revenue Refunding Bonds with an interest rate of 4.00 percent to current refund $2.930 million of 2013 Lease Revenue outstanding bonds. The principal of the bonds is payable on their maturity date of June 1 of each year. Interest is payable on June 1 and December 1 each year.

The following summarizes the future debt service payments:

In the event of default, the bond trustee has the right, but not the obligation to (1) by mandamus or other action or proceeding or suit at law or in equity to enforce its rights against the City, in order to compel the City to carry out its duties under the law, bond agreements, and covenants; (2) by suit in equity to enjoin any acts or Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 580,000 $ 386,513 $ 966,513
2027 600,000 369,113 969,113
2028 615,000 351,113 966,113
2029 635,000 332,663 967,663
2030 655,000 313,613 968,613
2031-2035 3,570,000 1,261,915 4,831,915
2036-2040 4,175,000 657,063 4,832,063
2041-2045 930,000 37,200 967,200
Total $ 11,760,000 $ 3,709,193 $ 15,469,193
Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 115,000 $ 98,800 $ 213,800
2027 120,000 94,200 214,200
2028 125,000 89,400 214,400
2029 125,000 84,400 209,400
2030 130,000 79,400 209,400
2031-2035 740,000 314,000 1,054,000
2036-2040 910,000 152,800 1,062,800
2041-2045 205,000 8,200 213,200
Total $ 2,470,000 $ 921,200 $ 3,391,200
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
things which are unlawful or violate the rights of the bond trustee; and (3) by suit in equity upon the happening of an event of default to require the City to account as the trustee of an express trust. The bond trustee has no right to declare the principal or interest to be due and payable immediately.

NOTE 7 - RETIREMENT PLANS
General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency CostSharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a miscellaneous risk pool. Plan assets may be used to pay benefits for any employer rate plan of the miscellaneous risk pools. Accordingly, rate plans within the miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous risk pools. The City sponsors two miscellaneous rate plans. 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 plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

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-time 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 Employee’s Retirement Law. The general fund typically is used to liquidate pension liabilities for governmental funds.

The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Tier 1 PEPRA
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 Years 5 Years
Benefit payments Monthly for Life Monthly for Life
Retirement age 50-63 52-67
Monthly benefits as a % of eligible compensation 1.426% to 2.418% 1% to 2.5% Required employee contribution rates 7.00% 7.75%
Required employer contribution rates 11.88% 7.87%
Miscellaneous
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Employees Covered
At June 30, 2025, the following employees were covered by the benefit terms for the Plans:

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 Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rates are 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. For the year ended June 30, 2025, the City’s contributions were as follows:

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:

The City’s net pension liability for the Plans is measured as the proportionate share of the net pension liability. The net pension liability of the Plans are measured as of June 30, 2024, and the total pension liability for the Plans used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

Miscellaneous
Active 35
Transferred 12
Separated 26
Retired 38
Total 111
Miscellaneous
Contributions - employer $ 1,000,639
Miscellaneous
Proportionate Share of
Net Pension
Liability/(Asset)
$ 6,823,253
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
The City’s proportionate share of the net pension liability for the Plans as of June 30, 2024 and 2025 was as follows:

For the year ended June 30, 2025, the City recognized pension expense of $1,548,642.

At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

The City reported $1,000,639 as deferred outflows of resources related to contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ended June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Miscellaneous
Proportion - June 30, 2024 0.14473%
Proportion - June 30, 2025 0.14108%
Change - Increase/(Decrease) -0.00365%
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Changes of Assumptions $ 175,372 $ -
Differences between Expected and Actual Experience 589,933 23,019 Differences between Projected and Actual Investment Earnings 392,806 - Differences between Employer's Contributions and
Proportionate Share of Contributions 199,911 85,007
Change in Employer's Proportion 125,941 139,640
Pension Contributions Made Subsequent to Measurement Date 1,000,639 - Total $ 2,484,602 $ 247,666
$ 443,422
901,452
26,033
(134,610)
$ 1,236,297
2026
Total
2027
2028
2029
Deferred
Outflows/
(Inflows) of
Resources
Fiscal Year
Ending June 30:

City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Actuarial Assumptions
The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate
The discount rate used to measure the total pension liability was 6.9 percent for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the 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

6.9 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary.

The long-term expected discount rate of 6.9 percent 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.

In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age
Normal Cost
Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase (1)
Investment Rate of Return 6.8% (2)
Mortality (3)
(1) Varies by entry age and service
(2) Net of pension plan investment expenses, including inflation (3) Derived using CalPERS' membership data for all funds City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
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.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for the Plans, calculated using the discount rate for the Plans, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. See https://www.calpers.ca.gov/page/investments/about-investmentoffice/investment-financial-reports?stream=top.

Assumed Long-Term
Asset Expected Real
Asset Class (a) Allocation Return (1)(2)
Global Equity Cap Weighted 30.00% 4.54%
Global Equity NonCap Weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
(1) An expected inflation of 2.3% used for this period. (2) Figures are based on the 2021-22 Asset Liability Study.

Miscellaneous
1% Decrease 5.90%
Net Pension Liability $ 11,081,171
Current 6.90%
Net Pension Liability $ 6,823,253
1% Increase 7.90%
Net Pension Liability $ 3,318,359
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
NOTE 8 - OTHER POSTEMPLOYMENT BENEFITS
Plan Description
The City provides post-retirement health care benefits to all full-time employees in accordance with the City's contract with the Public Employees' Retirement System (PERS) for participation in the State of California Public Employees' Medical and Hospital Care Act (PEMHCA). The plan is an agent, multipleemployer plan administered by CalPERS through the California Employers’ Retiree Benefit Trust (CERBT).

Benefits Provided
The City's contribution for each retiree is the same as full-time employees. Additionally, the City contributes longevity pay to a Retirement Health Savings (RHS) Trust plan of up to $500 for those retirees with 10 years of service with the City of Agoura Hills, enrolled in a CalPERS health plan. The total of the PEMHCA minimum employer contribution and the additional benefit will not exceed $500 per month. The RHS contribution may only be used to reimburse medical premiums. In the event of the retiree's death, the CalPERS eligible surviving spouse has the right to $300 per month to pay for medical premiums for a maximum of 12 months. After 12 months surviving spouses will still be eligible to receive the PEMHCA minimum employer contribution.

Employees Covered by Benefit Terms
At June 30, 2023 (the valuation date), the benefit terms covered the following employees:

Contributions
The City makes contributions based on a pay-as-you go basis as approved by the authority of the City’s Council. Total benefit payments included in the measurement period were $119,472. The City contributed $136,831 during the year which was 3.04% of covered employee payroll. Employees are not required to contribute to the OPEB Plan. Assets have been accumulated in a trust to provide for the benefits of this OPEB Plan.

Actuarial Assumptions
The following summarized the actuarial assumptions for the OPEB plan included in this fiscal year:

Active employees 38
Inactive employees 20
Total employees 58
Valuation Date: June 30, 2023
Measurement Date: June 30, 2024
Actuarial Cost Method: Entry-Age Normal
Amortization Period: 15 years
Asset Valuation Method:

Actuarial Assumptions:

Discount Rate 6.25%
Inflation 2.50%
Salary Increases 2.75%
Investment Rate of Return
Healthcare Trend Rate
Mortality
Level percentage of payroll, closed

6.25%
CalPERS 2000-2019 Experience Study
Non-Medicare - 8.50% for 2025, decreasing to an ultimate rate of 3.45% in 2076 Medicare (Non-Kaiser) - 7.50% for 2025, decreasing to an ultimate rate of 3.45% in 2076 Medicare (Kaiser) - 6.25% for 2025, decreasing to an ultimate rate of 3.45% in 2076 City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Discount Rate
The discount rate was based on the Bond Buyer 20-bond General Obligation Index.

Changes in the Net OPEB Liability
The following summarizes the changes in the net OPEB liability during the year ended June 30, 2025:

Deferred Inflows and Outflows of Resources
At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

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

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
(Asset)
Balance at June 30, 2024 $ 2,974,688 $ 2,779,250 $ 195,438 Service cost 121,854 - 121,854
Interest in Total OPEB Liability 189,800 - 189,800
Employer contributions - 100,517 (100,517)
Actual investment income - 313,388 (313,388)
Administrative expenses - (1,752) 1,752
Benefit payments (119,472) (119,472) -
Net changes 192,182 292,681 (100,499)
Balance at June 30, 2025 $ 3,166,870 $ 3,071,931 $ 94,939 Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between actual and expected experience $ - $ 381,095 Difference between actual and expected earnings 38,410 - Change in assumptions 103,835 59,155
OPEB contribution subsequent to measurement date 136,831 - Totals $ 279,076 $ 440,250
Year Ended June 30,
2026 $ (116,699)
2027 8,371
2028 (91,773)
2029 (57,701)
2030 (30,926)
Thereafter (9,277)
Total $ (298,005)
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Rate of Return
The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the table below.

OPEB Expense
The following summarizes the OPEB expense by source during the year ended June 30, 2025:

The following summarizes changes in the net OPEB liability as reconciled to OPEB expense during the year ended June 30, 2025:

Asset Class
Percentage of
Portfolio
Long-Term
Expected Rate of
Return
All Commodities 3.00% 1.22%
Fixed Income 23.00% 1.56%
All Equity 49.00% 4.56%
Real Estate Investment Trusts (REITs) 20.00% 4.06%
Treasury Inflation-Protected Securities (TIPS) 5.00% -0.08% Total 100.00%
Service cost $ 121,854
Interest in TOL 189,800
Expected investment income (179,517)
Other adjustments 37,975
Difference between actual and expected experience (142,880) Difference between actual and expected earnings 13,274
Change in assumptions 26,747
Administrative expenses 1,752
OPEB Expense $ 69,005
$ 94,939
(195,438)
(100,499)
Changes in deferred outflows 188,790
Changes in deferred inflows (156,117)
Employer contributions and implicit subsidy 136,831
OPEB Expense $ 69,005
Net OPEB liability ending
Net OPEB liability beginning
Change in net OPEB liability
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Sensitivity to Changes in the Municipal Bond Rate
The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using a municipal bond rate (used to determine the discount rate) that is one percentage point lower or one percentage point higher, is as follows:

Sensitivity to Changes in the Healthcare Cost Trend Rates The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower or one percentage point higher than current healthcare cost trend rates, is as follows:

NOTE 9 - STEWARDSHIP, ACCOUNTABILITY, AND COMPLIANCE
The following funds reported deficit fund balance as of June 30, 2025:

NOTE 9 - REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR AGENCY

ACTIVITIES
A. The Dissolution Process
On December 29, 2011, the California Supreme Court upheld AB 1X 26 that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Agoura Hills that previously had reported a redevelopment agency as a blended component unit.

The City Council elected to become the Successor Agency for the former redevelopment agency.

Successor agencies are only allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations as approved by the Successor Agency Oversight Board and the California Department of Finance.

The Bill directed the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. (1% Decrease ) 6.25% (1% Increase )
Net OPEB Liability $ 497,215 $ 94,939 $ (239,418)
Discount Rate
(1% Decrease ) Current (1% Increase )
Net OPEB Liability $ (39,024) $ 94,939 $ 241,914
Trend Rate
Deficit
Other Grants $ 622,220
Measure R Capital Projects 3,169,480
Measure M Capital Projects 3,617,786
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
B. Long-Term Liabilities
The following summarizes the Successor Agency’s long-term liabilities as of June 30, 2025:
2008 Housing Set-Aside Tax Allocation Bonds
On June 5, 2008, the Redevelopment Agency issued $10,000,000 in Housing Set-Aside Tax Allocation Bonds to finance low- and moderate-income housing of the Agoura Hills Redevelopment Agency. During fiscal year ended June 30, 2013, the Successor Agency defeased $8,200,000 of this debt for a remaining bond balance of $1,195,000 and interest rates ranging from 4.0 to 5.0 percent. The principal of the bonds is payable on their maturity date of October 1, of each year. Interest on the bond is payable on October 1, and April 1, each year. The bond is insured against events of default and acceleration of maturities, so long as the City is in compliance with the terms of the bond insurance policy. As of June 30, 2025, the City has complied with the terms of the bond insurance policy.

The following summarizes the future debt service requirements:
2008 A-T Tax Allocation Bonds
On June 5, 2008, the Redevelopment Agency issued $5,750,000 in Tax Allocation Bonds Series A-T with interest rates ranging from 4.728 to 7.842 percent to finance certain redevelopment project within the Agoura Hills Redevelopment Area. The principal of the bonds is payable on their maturity date of October 1, of each year. Interest on the bond is payable on October 1, and April 1, each year. The bond is insured against events of default and acceleration of maturities, so long as the City is in compliance with the terms of the bond insurance policy. As of June 30, 2025, the City has complied with the terms of the bond insurance policy.

Due
Balance Balance Within One
Successor Agency Noncurrent Liabilities June 30, 2024 Additions Deletions June 30, 2025 Year 2008 Housing Set-Aside Tax Allocation Bonds $ 920,000 $ - $ 30,000 $ 890,000 $ 30,000 2008 A-T Tax Allocation Bonds 4,550,000 - 130,000 4,420,000 135,000 Loan from the City of Agoura Hills 24,988,569 2,978,658 890,050 27,077,177 970,886 $ 30,458,569 $ 2,978,658 $ 1,050,050 $ 32,387,177 $ 1,135,886 Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 35,000 $ 38,737 $ 73,737
2027 35,000 36,624 71,624
2028 40,000 34,387 74,387
2029 40,000 31,844 71,844
2030 45,000 30,729 75,729
2031-2035 255,000 29,654 284,654
2036-2040 320,000 28,833 348,833
2041-2045 120,000 28,263 148,263
Total $ 890,000 $ 259,071 $ 1,149,071
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
The following summarizes the future debt service requirements:

Advance from the City of Agoura Hills
On May 15, 2013, the City received notification that a Finding of Completion has been granted, which allows for: 1) loan agreements between the former redevelopment agency and City may be placed on the ROPS as an enforceable obligation, provided the oversight board makes a finding that the loan was for a legitimate redevelopment purpose per California Health and Safety Code (HSC) section 34191.4(b)(1), and 2) utilizing proceeds derived from bonds issued prior to January 1, 2011 in a manner consistent with the original bond covenants per HSC section 34191.4(c). The Oversight Board to the Successor Agency approved OB Resolution No. 14-23 determining that the amounts advanced to the former redevelopment agency were for legitimate redevelopment purposes. California Health and Safety Code Section 34191.4(b)(2) outlines the terms for restructuring city loans to former redevelopment agencies as follows:
“the accumulated interest on the remaining principal amount of the loan shall be recalculated from origination at the interest rate earned by funds deposited into the Local Agency Investment Fund.” The management’s position is to apply the historical Local Agency Investment Fund (LAIF) rate over the life of the loan.

The California Department of Finance (DOF) has provided information regarding the recalculation of accrued interest for city loans to redevelopment agencies. The DOF applies the LAIF rate for the quarter during which the Oversight Board makes a finding that the loan was made for legitimate redevelopment purposes to the entire life of the loan. Based on this assumption, the advance from the City is recalculated to have a June 30, 2025, balance of $27,077,177 which is deemed to be collectible. During fiscal year ended June 30, 2025, the Successor Agency made a payment of $3,868,708 to the City which included principal of $890,050 and interest of $2,978,658. The following summarizes the future debt service requirements:

Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 135,000 $ 340,356 $ 475,356
2027 145,000 330,580 475,580
2028 155,000 320,079 475,079
2029 170,000 308,854 478,854
2030 180,000 296,542 476,542
2031-2035 1,135,000 1,253,069 2,388,069
2036-2040 1,645,000 741,853 2,386,853
2041-2045 855,000 101,946 956,946
Total $ 4,420,000 $ 3,693,279 $ 8,113,279
Year Ending Principal Interest
June 30 Payments Payments Total
2026 $ 970,886 $ - $ 970,886
2027 999,955 - 999,955
2028 1,054,773 - 1,054,773
2029 1,097,906 - 1,097,906
2030 1,156,077 - 1,156,077
2031-2035 5,235,903 1,349,860 6,585,763
2036-2040 - 8,127,579 8,127,579
2041-2045 - 7,084,238 7,084,238
Total $ 10,515,500 $ 16,561,677 $ 27,077,177
City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
Pledged Revenue
The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low- and Moderate-Income Housing set-aside and pass-through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low- and Moderate-Income Housing project. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest remaining on the debt is $9,262,350 with annual debt service requirements as indicated above. For the current year, the debt service obligation on the bonds was $550,314 and taxes received to pay enforceable obligations was $1,578,890.

NOTE 10 - RISK MANAGEMENT AND SELF INSURANCE
A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Agoura Hills is a member of the California Joint Powers Insurance Authority (CJPIA or Authority). The Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

B. Primary Self-Insurance Programs of the Authority
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website:
https://cjpia.org/coverage/risk-sharing-pools/..

Workers’ Compensation
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2024-25 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

C. Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through CJPIA.

The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. CJPIA has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of CJPIA. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to CJPIA. City property currently has all-risk property insurance protection in the amount of $52,266,348. There is a $10,000 deductible per occurrence except for nonemergency vehicle insurance which has a $2,500 deductible.

Crime Insurance
The City purchases crime insurance coverage in the amount of $3,000,000 with a $2,500 deductible. The fidelity coverage is provided through CJPIA.

D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2024-25.

NOTE 11 - COMMITMENTS AND CONTINGENCIES
Litigation
The City is subject to certain matters of litigation that may arise in the normal course of conducting City business. City management believes, based upon consultation with legal counsel, that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City. Additionally, City management believes that the City's insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.

Federal and State Grant Programs
The City participates in Federal and State grant programs. These programs are audited by the City's independent accountants if required by and in accordance with the provisions of the Uniform Guidance and applicable State requirements. For Federal programs, the City did not reach the level of qualifying expenditures during the current fiscal year that would require a single audit. Expenditures which may be City of Agoura Hills
Notes to the Basic Financial Statements
June 30, 2025
disallowed, if any, by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

Redevelopment Agency Obligations
The City has received property tax revenues for specific enforceable obligations of the former redevelopment agency that are subject to review by the Department of Finance (DOF). The DOF has disallowed certain obligations listed on the Recognized Obligation Payment Schedule (ROPS) submitted by the City. The City is continuing to dispute obligations listed as enforceable, including the City-former RDA loan advances.

NOTE 12 - PRIOR PERIOD ADJUSTMENTS
During fiscal year, changes to or within the financial reporting entity resulted in adjustments to and restatements of beginning fund net position, as follows:

NOTE 13 - SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through March 9, 2026, the date on which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025, that required recognition or disclosure in these financial statements.

Beginning
Balance Major Nonmajor Beginning
Previously to to Balance
Reported Nonmajor Major Restated
Governmental Funds
Major Funds
Other Grants Fund $ - $ - $ (375,707) $ (375,707)
Housing Successor Agency Fund 998,963 (998,963) - -
Agoura Hills Improvement Authority Fund 12,148,816 (12,148,816) - - Nonmajor funds (375,707) 13,147,779 375,707 13,147,779
Total Governmental Funds $ 12,772,072 $ - $ - $ 12,772,072 Changes to or Within the
Financial Reporting Entity

REQUIRED SUPPLEMENTARY

INFORMATION
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City of Agoura Hills
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) General Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes $ 6,768,272 $ 6,891,919 $ 7,092,826 $ 200,907 Sales taxes 5,588,689 5,037,139 4,507,704 (529,435)
Transient occupancy taxes 3,891,980 3,826,980 3,863,047 36,067 Franchise taxes 880,000 926,000 902,470 (23,530)
Licenses and permits 530,000 563,000 618,988 55,988
Charges for services 1,078,300 872,300 1,229,844 357,544 Fines and forfeitures 41,000 41,000 43,485 2,485
Contributions 39,000 39,000 43,248 4,248
Use of money and property 764,000 1,399,500 4,299,027 2,899,527 Other revenue 926,058 1,370,441 308,574 (1,061,867)
Total Revenues 20,507,299 20,967,279 22,909,213 1,941,934

EXPENDITURES
Current:

General Government:

City Council 131,507 131,507 128,911 2,596
City Manager 2,025,779 2,060,630 2,098,107 (37,477)
City Clerk 273,659 273,659 327,015 (53,356)
City Attorney 400,000 438,600 681,368 (242,768)
Finance 706,533 679,909 710,751 (30,842)
Public Facilities 342,040 352,040 378,791 (26,751)
Non-Departmental 1,185,372 1,285,372 890,569 394,803
Automated Office System 4195 664,086 344,068 446,444 (102,376) Public Safety:

Los Agneles County Sheriff 5,262,748 5,262,748 5,384,277 (121,529) Emergency Services 63,521 63,521 71,645 (8,124)
Animal Control 114,000 114,000 85,755 28,245
School Corssing Guards 80,614 80,614 52,064 28,550
Emergency Incident - 2,751 14,037 (11,286)
Public Works:

Public Works 771,473 1,237,074 1,130,215 106,859
Traffic Safety 55,000 55,000 50,887 4,113
Landscape Maintenance 291,000 291,000 241,582 49,418
Storm Drain & Flood Control 391,132 391,132 440,900 (49,768) Community Development:

Community Development 1,637,768 1,857,894 1,484,160 373,734 Building and Safety 816,354 841,354 1,055,370 (214,016) Community Services:

Recreation 387,900 331,909 227,726 104,183
Reyes Adobe 32,250 32,250 20,867 11,383
Recreation Center 502,138 550,320 544,931 5,389
Community Services 1,680,816 1,741,192 1,811,444 (70,252) Parks Maintenance 676,635 626,691 690,564 (63,873)
Capital outlay 231,133 254,108 145,023 109,085
Total Expenditures 18,723,458 19,299,343 19,113,403 185,940 Excess (Deficiency) of Revenues over Expenditures 1,783,841 1,667,936 3,795,810 2,127,874

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (1,283,600) (1,254,556) (1,649,623) (395,067) Total Other Financing Sources (Uses) (1,283,600) (1,254,556) (1,649,623) (395,067) Net Change in Fund Balance 500,241 413,380 2,146,187 1,732,807 Fund Balance Beginning 39,959,299 39,959,299 39,959,299 - Fund Balance Ending $ 40,459,540 $ 40,372,679 $ 42,105,486 $ 1,732,807 City of Agoura Hills
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) Other Grants Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 4,524,500 $ 1,244,030 $ 828,934 $ (415,096) Use of money and property - - 28,349 28,349
Total Revenues 4,524,500 1,244,030 857,283 (386,747)

EXPENDITURES
Current:

General Government 32,000 1,037,000 45,327 991,673
Public Safety - - 69,895 (69,895)
Public Works 35,000 5,174 63,120 (57,946)
Community Services 75,000 - - -
Capital outlay 4,382,500 201,856 2,643,920 (2,442,064)
Total Expenditures 4,524,500 1,244,030 2,822,262 (1,578,232) Excess (Deficiency) of Revenues over Expenditures - - (1,964,979) (1,964,979)

OTHER FINANCING SOURCES (USES)
Transfers in - - 1,718,466 1,718,466
Transfers out - - - -
Total Other Financing Sources (Uses) - - 1,718,466 1,718,466 Net Change in Fund Balance - - (246,513) (246,513)
Fund Balance Beginning - - - -
Prior Period Restatement (375,707) (375,707) (375,707) - Fund Balance Beginning, as Adjusted (375,707) (375,707) (375,707) - Fund Balance Ending $ (375,707) $ (375,707) $ (622,220) $ (246,513) City of Agoura Hills
Budget and Budgetary Accounting
June 30, 2025
Budgetary Information
As a General Law City, the City is not legally required to adopt a budget; however, the City Municipal Code requires the City Manager to prepare an annual budget based on projections received from all city departments, boards and commissions. Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. The City is required to adopt an annual budget resolution for the General Fund and Special Revenue Funds. All annual appropriations lapse at year end but can be carried forward at the City Manager's discretion.

The budget is prepared by fund, function and activity, and includes actual information for the past year, current year estimates and requested appropriations for the next fiscal year. The budget is a statement of the goals and objectives of the City for that fiscal year. The legal level for which expenditures are not to exceed appropriations is at the fund level for all funds except the General Fund and at the department level for the General Fund. The City Manager may authorize the transfer between expenditure accounts within the same department, office, agency or program activity. Where an appropriation requires an increase that cannot be supported by transfer guidelines, City Council authorization is required. Responsible individuals review progress against their budget each month. The City Council considers supplemental budget amendment requests during the year and reviews changes at mid-year and year end.

The following summarizes expenditures in excess of appropriations for major funds with legally adopted budgets:

Final Budget Actual Excess
General Fund:

General Government $ 5,565,785 $ 5,661,956 $ (96,171)
Public Safety 5,523,634 5,607,778 (84,144)
Community Services 3,282,362 3,295,532 (13,170)
Other Grants Fund:

Public Safety - 69,895 (69,895)
Public Works 5,174 63,120 (57,946)
Capital Outlay 201,856 2,643,920 (2,442,064)
City of Agoura Hills
Schedule of Pension Contributions
(Last Ten Years)
Miscellaneous Plan
Plan Measurement Date 2015 2016 2017 2018 2019
Fiscal Year Ended 2016 2017 2018 2019 2020
Contractually Required Contributions $ 350,597 $ 392,645 $ 443,161 $ 525,812 $ 633,776 Contributions in Relation to
Contractually Required Contributions 350,597 392,645 443,161 525,812 633,776 Contribution Deficiency (Excess) $ - $ - $ - $ - $ -
Covered Payroll $ 3,109,153 $ 3,197,648 $ 3,370,827 $ 3,512,954 $ 3,823,238 Contributions as a % of Covered Payroll 11.28% 12.28% 13.15% 14.97% 16.58% Miscellaneous Plan
Plan Measurement Date 2020 2021 2022 2023 2024
Fiscal Year Ended 2021 2022 2023 2024 2025
Contractually Required Contributions $ 670,392 $ 742,201 $ 856,676 $ 872,685 $ 1,000,639 Contributions in Relation to
Contractually Required Contributions 670,392 742,201 881,676 1,215,285 1,000,639 Contribution Deficiency (Excess) $ - $ - $ (25,000) $ (342,600) $ - Covered Payroll $ 3,371,342 $ 3,699,344 $ 4,329,754 $ 4,439,842 $ 3,703,680 Contributions as a % of Covered Payroll 19.89% 20.06% 20.36% 27.37% 27.02% Notes to Schedule:

Valuation Date: June 30, 2023
Assumptions Used: Entry Age Method used for Actuarial Cost Method Level Percentage of Payroll and Direct Rate Smoothing
Remaining Amortization Period no more than 26 years
Inflation Assumed at 2.30%
Investment Rate of Returns set at 6.8%
The CalPERS discount rate was increased from 7.50% to 7.65% in FY2016, to 7.15% in FY2018, and then decreased to 6.90% in FY2022.

The CalPERS mortality assumptions was adjusted in fiscal year 2021.

The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing morality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

City of Agoura Hills
Schedule of Proportionate Share of Net Pension Liability (Last Ten Years)
Miscellaneous Plan
Plan Measurement Date 2015 2016 2017 2018 2019
Fiscal Year Ended 2016 2017 2018 2019 2020
Proportion of Net Pension
Liability 0.03983% 0.04331% 0.04517% 0.04529% 0.04781%
Proportionate Share of
Net Pension Liability $ 2,733,736 $ 3,747,628 $ 4,479,822 $ 4,364,714 $ 4,899,474 Covered Payroll $ 3,104,821 $ 3,109,153 $ 3,197,648 $ 3,370,827 $ 3,512,954 Proportionate Share of NPL
as a % of Covered Payroll 88.05% 120.54% 140.10% 129.48% 139.47% Plan's Fiduciary Net Position
as a % of the TPL 78.40% 78.55% 77.49% 79.09% 78.36%
Miscellaneous Plan
Plan Measurement Date 2020 2021 2022 2023 2024
Fiscal Year Ended 2021 2022 2023 2024 2025
Proportion of Net Pension
Liability 0.04984% 0.04977% 0.05745% 0.05800% 0.05626%
Proportionate Share of
Net Pension Liability $ 5,422,335 $ 2,691,618 $ 6,636,241 $ 7,235,296 $ 6,823,253 Covered Payroll $ 3,823,238 $ 3,371,342 $ 3,699,344 $ 4,329,754 $ 4,439,842 Proportionate Share of NPL
as a % of Covered Payroll 141.83% 79.84% 179.39% 167.11% 153.68% Plan's Fiduciary Net Position
as a % of the TPL 77.49% 89.59% 76.04% 75.38% 78.38%
The CalPERS discount rate was increased from 7.50% to 7.65% in FY2016, to 7.15% in FY2018, and then decreased to 6.90% in FY2022.

The CalPERS mortality assumptions was adjusted in fiscal year 2021.

City of Agoura Hills
Schedule of OPEB Contributions
(Last Ten Years)
Fiscal Year Ended 2018 2019 2020 2021
Actuarially determined contribution (ADC) $ 189,000 $ 195,000 $ 201,000 $ 176,760 Less: actual contribution in relation to ADC (197,000) (208,093) (219,000) (195,142) Contribution deficiency (excess) $ (8,000) $ (13,093) $ (18,000) $ (18,382) Covered employee payroll $ 3,370,827 $ 3,512,954 $ 3,823,238 $ 3,371,342 Contrib. as a % of covered employee payroll 5.84% 5.92% 5.73% 5.79% Fiscal Year Ended 2022 2023 2024 2025
Actuarially determined contribution (ADC) $ 181,331 $ 141,843 $ 138,492 $ 136,831 Less: actual contribution in relation to ADC (181,331) (147,419) (138,492) (136,831) Contribution deficiency (excess) $ - $ (5,576) $ - $ -
Covered employee payroll $ 3,401,850 $ 4,000,146 $ 4,128,429 $ 4,502,170 Contrib. as a % of covered employee payroll 5.33% 3.69% 3.35% 3.04% Notes to Schedule:

Assumptions and Methods
Valuation Date:

Measurement Date:

Actuarial Cost Method:

Amortization Period:

Asset Valuation Method:

Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Investment Rate of Return 6.25%
Healthcare Trend Rate
Mortality
Other Notes
There were no changes in benefit terms.

There were no changes in discount rates, trend rates or assumptions.

June 30, 2023
June 30, 2024
15 years
CalPERS 2000-2019 Experience Study

6.25%

2.50%

2.75%
GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

Non-Medicare - 8.50% for 2025, decreasing to an
ultimate rate of 3.45% in 2076
Medicare (Non-Kaiser) - 7.50% for 2025,
decreasing to an ultimate rate of 3.45% in 2076
Medicare (Kaiser) - 6.25% for 2025, decreasing to
an ultimate rate of 3.45% in 2076
Level percentage of payroll, closed
Entry-Age Normal Cost Method
City of Agoura Hills
Schedule of Changes in Net OPEB Liability
(Last Ten Years)
Fiscal Year Ended 2018 2019 2020 2021 2022 2023 2024 2025 Total OPEB liability
Service cost $ 105,000 $ 108,282 $ 111,530 $ 120,459 $ 123,154 $ 121,398 $ 124,736 $ 121,854 Interest 157,000 171,706 186,801 180,971 194,591 178,384 191,284 189,800 Changes of benefit terms - - 55,287 (23,322) 223,632 - (72,303) - Diff. between expected/actual experience - - (381,914) - (479,837) - (153,456) - Benefit payments (56,000) (56,966) (62,265) (71,745) (86,301) (90,639) (102,779) (119,472) Net change in Total OPEB Liability 206,000 223,022 (90,561) 206,363 (24,761) 209,143 (12,518) 192,182 Total OPEB Liability - beginning 2,258,000 2,464,000 2,687,022 2,596,461 2,802,824 2,778,063 2,987,206 2,974,688 Total OPEB Liability - ending 2,464,000 2,687,022 2,596,461 2,802,824 2,778,063 2,987,206 2,974,688 3,166,870 Plan fiduciary net position
Employer contributions $ 175,000 $ 197,000 $ 208,093 $ 219,000 $ 195,142 $ 181,331 $ 147,419 $ 100,517 Net investment income 135,000 124,567 113,860 74,350 622,558 (414,086) 170,580 313,388 Benefit payments (56,000) (56,966) (62,265) (71,745) (86,301) (90,639) (102,779) (119,472) Administrative expense (1,000) (3,152) (798) (1,516) (1,459) (1,402) (1,542) (1,752) Net change in plan fiduciary net position 253,000 261,449 258,890 220,089 729,940 (324,796) 213,678 292,681 Plan fiduciary net position - beginning 1,167,000 1,420,000 1,681,449 1,940,339 2,160,428 2,890,368 2,565,572 2,779,250 Plan fiduciary net position - ending 1,420,000 1,681,449 1,940,339 2,160,428 2,890,368 2,565,572 2,779,250 3,071,931 Net OPEB liability (asset) $ 1,044,000 1,005,573 656,122 642,396 (112,305) 421,634 195,438 94,939 Plan fiduciary net position as a %
of the total OPEB liability 57.63% 62.58% 74.73% 77.08% 104.04% 85.89% 93.43% 97.00% Covered Employee Payroll $ 3,197,648 $ 3,370,827 $ 3,512,954 $ 3,823,238 $ 3,371,342 $ 3,401,850 $ 4,000,146 $ 4,614,724 NOL as a % of covered employee payroll 32.65% 29.83% 18.68% 16.80% -3.33% 12.39% 4.89% 2.06% Other Notes
There were no changes in benefit terms.

There were no changes in discount rates, trend rates or assumptions.

GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June Page Intentionally Left Blank

SUPPLEMENTARY INFORMATION
This page is intentionally blank
City of Agoura Hills
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) Measure R Capital Projects Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 5,622,000 $ 643,800 $ 407,840 $ (235,960) Total Revenues 5,622,000 643,800 407,840 (235,960)

EXPENDITURES
Current:

General Government 132,853 68,191 42,895 25,296
Public Works 262,593 149,629 124,137 25,492
Capital outlay 5,594,000 640,580 4,843,860 (4,203,280)
Total Expenditures 5,989,446 858,400 5,010,892 (4,152,492) Excess (Deficiency) of Revenues over Expenditures (367,446) (214,600) (4,603,052) (4,388,452)

OTHER FINANCING SOURCES (USES)
Transfers in - - 4,065,157 4,065,157
Transfers out - - - -
Total Other Financing Sources (Uses) - - 4,065,157 4,065,157 Net Change in Fund Balance (367,446) (214,600) (537,895) (323,295) Fund Balance Beginning (2,631,585) (2,631,585) (2,631,585) - Fund Balance Ending $ (2,999,031) $ (2,846,185) $ (3,169,480) $ (323,295) City of Agoura Hills
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) Measure M Capital Projects Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 4,393,250 $ 252,425 $ 209,325 $ (43,100) Use of money and property - - 2,234 2,234
Total Revenues 4,393,250 252,425 211,559 (40,866)

EXPENDITURES
Current:

General Government 72,843 30,710 14,390 16,320
Public Works 240,292 51,512 41,196 10,316
Capital outlay 3,974,250 185,185 3,073,427 (2,888,242)
Total Expenditures 4,287,385 267,407 3,129,013 (2,861,606) Excess (Deficiency) of Revenues over Expenditures 105,865 (14,982) (2,917,454) (2,902,472)

OTHER FINANCING SOURCES (USES)
Transfers in - - 22,054 22,054
Transfers out - - - -
Total Other Financing Sources (Uses) - - 22,054 22,054
Net Change in Fund Balance 105,865 (14,982) (2,895,400) (2,880,418) Fund Balance Beginning (722,386) (722,386) (722,386) -
Fund Balance Ending $ (616,521) $ (737,368) $ (3,617,786) $ (2,880,418)

NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
State Gas Tax – To account for funds allocated to the City by the State which may only be used for street maintenance, construction, right of way acquisition and/or reconstruction.

Road Rehab – To account for funds allocated to the City for road maintenance and rehabilitation.

Traffic Safety – To account of traffic fines which may only be used for traffic safety purposes.

Transit Tax (Prop A) – To account for Proposition A funds received from the County of Los Angeles which may only be used to provide transportation services.

Public Transit (Prop C) – To account for Proposition C funds received from the County of Los Angeles which may only be used to provide transportation services.

Measure R – To account for public transit tax received under Measure R. These funds are paid by the County of Los Angeles.

Measure M – To account for funds allocated to the City for transit projects.

Measure W – To account for funds collected from a parcel of tax of 2.5 cents per square foot impermeable area. Tax receipts will be used to improve water quality, increase local supply, and enhance the community.

Air Quality Management – To account for funds received from the South Coast Air Quality Management District which may only be used for air quality improvement.

Traffic Improvement – To account for traffic improvement and arterial street system fees paid by developers which may only be used for constructing traffic impacted arterial streets.

Utility Undergrounding – To account for the undergrounding of utility lines within the City undergrounding district.

Supplemental Law Enforcement – To account for Brulte funds received from the state for the use of Public Safety (COPS) programs.

Community Development Block Grant – To account for restricted housing rehabilitation loans administered with Community Development Block Grant (CDBG) funds.

Inclusionary Housing – To account for in-lieu fees that are committed for the development or maintenance of housing that is affordable to low to moderate income households.

Other Grants – is used to account for various state grant funds received for street improvements and park developments.

Solid Waste Management – To account for the funds relating to collection, transportation and recycling of refuse materials for City residents and businesses.

The Housing Successor Agency – To account for restricted revenues and expenditures for the housing activities of the former Redevelopment Agency’s Low- and Moderate-Income Fund activities. Revenues received relate to contributions for new housing and loan repayments.

NONMAJOR GOVERNMENTAL FUNDS
Debt Service Fund
Financing Authority Debt Service – To account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.

Agoura Hills Improvement Authority – To account for debt service payments for funding of the City’s capital projects.

Capital Projects Funds
Capital Projects – To account for funds that are to be used for various capital projects throughout the City.

Recreation Center Capital Projects – To account for the funds to be used for that are assigned for the development or maintenance of the City’s recreation center.

Storm Water Capital Projects – To account for the funds to be used for the development or maintenance of the City's storm water program
City of Agoura Hills
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
State Gas Tax Road Rehab Traffic Safety
Transit Tax
(Prop A)
Public Transit
(Prop C)
ASSETS
Cash and investments $ 179,312 $ 494,441 $ 30,189 $ 1,461,632 $ 879,200 Cash with fiscal agent - - - - -
Accounts receivable - - - - -
Accrued interest 1,675 4,583 279 15,090 8,993
Due from other governments 48,064 97,294 3,754 85,164 - Loans receivable - - - - -
Due from other funds - - - - -
Total assets $ 229,051 $ 596,318 $ 34,222 $ 1,561,886 $ 888,193

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 49,834 $ 8,287 $ - $ 97,958 $ 33,040 Deposits payable - - - - -
Due to other funds - - - - -
Total liabilities 49,834 8,287 - 97,958 33,040
Deferred Inflows of Resources:

Unavailable revenues - - - 85,638 -
Fund Balances:

Restricted:

Capital projects 179,217 588,031 - - -
Air quality improvement - - - - -
Grant programs - - - - -
Housing programs - - - - -
Public safety - - - - -
Transportation services - - 1,378,290 - 855,153
Committed
Capital projects - - 34,222 - -
Waste management programs - - - - -
Housing programs - - - - -
Assigned:

Debt service - - - - -
Total fund balances 179,217 588,031 34,222 1,378,290 855,153 Total liabilities and fund balances $ 229,051 $ 596,318 $ 34,222 $ 1,561,886 $ 888,193 Continued
Special Revenue Funds
City of Agoura Hills
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Cash with fiscal agent
Accounts receivable
Accrued interest
Due from other governments
Loans receivable
Due from other funds
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Deposits payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Capital projects
Air quality improvement
Grant programs
Housing programs
Public safety
Transportation services
Committed
Capital projects
Waste management programs
Housing programs
Assigned:

Debt service
Total fund balances
Total liabilities and fund balances
Measure R Measure M Measure W
Air Quality
Management
Traffic
Improvement
$ 106,033 $ 122,458 $ 767,325 $ 122,419 $ 359,422
- - - - -
- - - - -
1,314 793 7,809 1,203 3,659
- - - 1 -
- - - - -
- - - - 963,763
$ 107,347 $ 123,251 $ 775,134 $ 123,623 $ 1,326,844
$ 68,858 $ 109,002 $ - $ - $ -
- - - - 17,608
- - - - -
68,858 109,002 - - 17,608
- - - - -
- - 775,134 1,309,236 -
- - - 123,623 -
- - - - -
- - - - -
- - - - -
38,489 14,249 - - -
- - - - -
- - - - -
- - - - -
- - - - -
38,489 14,249 775,134 123,623 1,309,236
$ 107,347 $ 123,251 $ 775,134 $ 123,623 $ 1,326,844
Continued
Special Revenue Funds
City of Agoura Hills
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Cash with fiscal agent
Accounts receivable
Accrued interest
Due from other governments
Loans receivable
Due from other funds
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Deposits payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Capital projects
Air quality improvement
Grant programs
Housing programs
Public safety
Transportation services
Committed
Capital projects
Waste management programs
Housing programs
Assigned:

Debt service
Total fund balances
Total liabilities and fund balances
Utility
Undergrounding
Supplemental
Law
Enforcement
Community
Development
Block Grant
Inclusionary
Housing Other Grants
$ 59,829 $ 183,919 $ 2,022,075 - $ $ -
- - - - -
- - 11,138 - -
609 1,958 - 20,585 -
- - 24,021 - -
- - 197,289 - -
- - - - -
$ 60,438 $ 185,877 $ 232,448 $ 2,042,660 $ -
$ - $ 73,999 $ 1,316 $ - $ -
- - - - -
- - 22,594 - -
- 73,999 23,910 - -
- - 208,427 - -
- - - - -
- - - - -
- - - - -
- - 111 - -
- 111,878 - - -
- - - - -
60,438 - - - -
- - - - -
- - 2,042,660 - -
- - - - -
60,438 111,878 2,042,660 111 -
$ 60,438 $ 185,877 $ 232,448 $ 2,042,660 $ -
Continued
Special Revenue Funds
City of Agoura Hills
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Cash with fiscal agent
Accounts receivable
Accrued interest
Due from other governments
Loans receivable
Due from other funds
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Deposits payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Capital projects
Air quality improvement
Grant programs
Housing programs
Public safety
Transportation services
Committed
Capital projects
Waste management programs
Housing programs
Assigned:

Debt service
Total fund balances
Total liabilities and fund balances
Solid Waste
Management
Housing Successor
Agency
Financing Authority
Debt Service
Agoura Hills
Improvement
Authority
$ 266,883 $ 1,155,661 $ 1,208 $ -
- - 1 6,585,808
24,226 - - -
3,012 11,826 12 -
- - - -
- 72,431 - -
- - - -
$ 294,121 $ 1,239,918 $ 1,221 $ 6,585,808
$ 2,536 $ - $ - $ -
- - - -
- - - 497,587
2,536 - - 497,587
- 72,431 - -
- - - 6,088,221
- - - -
- 1,167,487 - -
- - - -
- - - -
- - - -
- - - -
291,585 - - -
- - - -
- - 1,221 -
291,585 1,167,487 1,221 6,088,221
$ 294,121 $ 1,239,918 $ 1,221 $ 6,585,808
Continued
Special Revenue Funds Debt Service Funds
City of Agoura Hills
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Cash with fiscal agent
Accounts receivable
Accrued interest
Due from other governments
Loans receivable
Due from other funds
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Deposits payable
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Capital projects
Air quality improvement
Grant programs
Housing programs
Public safety
Transportation services
Committed
Capital projects
Waste management programs
Housing programs
Assigned:

Debt service
Total fund balances
Total liabilities and fund balances
Capital Projects Recreation Center
Storm Water Capital
Projects
Total Nonmajor
Governmental Funds
$ 154,892 $ 104,000 $ 1,507,915 $ 9,978,813
- - - 6,585,809
- - - 35,364
887 14 15,350 99,651
- 41,443 238,295 538,036
- - - 269,720
- - - 963,763
$ 155,779 $ 145,457 $ 1,761,560 $ 18,471,156
$ 19,289 $ - $ 95,000 $ 559,119
- - - 17,608
- 10,621 - 530,802
19,289 10,621 95,000 1,107,529
- 41,443 143,295 551,234
- - - 8,939,839
- - - 123,623
- - - 1,167,487
- - - 111
- - - 111,878
- - - 2,286,181
136,490 93,393 1,523,265 1,847,808
- - - 291,585
- - - 2,042,660
- - - 1,221
136,490 93,393 1,523,265 16,812,393
$ 155,779 $ 145,457 $ 1,761,560 $ 18,471,156
Concluded
Capital Projects Funds
City of Agoura Hills
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
State Gas Tax Road Rehab Traffic Safety
Transit Tax
(Prop A)
Public Transit
(Prop C)

REVENUES
Franchise taxes $ - $ - $ - $ - $ -
Intergovernmental 567,170 552,113 - 561,260 430,281
Charges for services - - - - -
Fines and forfeitures - - 37,278 - -
Use of money and property 10,525 12,982 1,407 72,851 42,135 Other revenue - - - - -
Total Revenues 577,695 565,095 38,685 634,111 472,416

EXPENDITURES
Current:

General government - - - 12,626 -
Public safety 58,901 - 55,143 - -
Public works 526,961 - - 550,194 381,290
Community development - - - - -
Community services - - - 152,047 -
Capital outlay - 127,766 - - -
Debt service:

Principal - - - - -
Interest - - - - -
Total Expenditures 585,862 127,766 55,143 714,867 381,290 Excess (Deficiency) of Revenues over Expenditures (8,167) 437,329 (16,458) (80,756) 91,126

OTHER FINANCING SOURCES (USES)
Transfers in - - - - -
Transfers out - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances (8,167) 437,329 (16,458) (80,756) 91,126 Fund Balances Beginning 187,384 150,702 50,680 1,459,046 764,027 Restatement Major/Nonmajor Fund Reclassification - - - - - Fund Balances Beginning, as Restated 187,384 150,702 50,680 1,459,046 764,027 Fund Balances Ending $ 179,217 $ 588,031 $ 34,222 $ 1,378,290 $ 855,153 Continued
Special Revenue Funds
City of Agoura Hills
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Restatement Major/Nonmajor Fund Reclassification
Fund Balances Beginning, as Restated
Fund Balances Ending
Measure R Measure M Measure W
Air Quality
Management
Traffic
Improvement
$ - $ - $ - $ - $ -
322,651 365,553 345,953 26,192 -
- - - - 32
- - - - -
12,529 4,479 31,608 5,121 11,537
- - - - 261,353
335,180 370,032 377,561 31,313 272,922
- - - - -
- - - - -
527,830 294,436 102,000 - -
- - - - -
- - - - -
96,040 200,000 17,416 - -
- - - - -
- - - - -
623,870 494,436 119,416 - -
(288,690) (124,404) 258,145 31,313 272,922
- - - - -
- - - - -
- - - - -
(288,690) (124,404) 258,145 31,313 272,922
327,179 138,653 516,989 92,310 1,036,314
- - - - -
327,179 138,653 516,989 92,310 1,036,314
$ 38,489 $ 14,249 $ 775,134 $ 123,623 $ 1,309,236
Continued
Special Revenue Funds
City of Agoura Hills
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Restatement Major/Nonmajor Fund Reclassification
Fund Balances Beginning, as Restated
Fund Balances Ending
Utility
Undergrounding
Supplemental
Law
Enforcement
Community
Development
Block Grant
Inclusionary
Housing Other Grants
$ - $ - $ - $ - $ -
- 194,663 241,113 - -
- - - - -
- - - - -
2,839 9,380 - 95,959 -
- - - - -
2,839 204,043 241,113 95,959 -
- - - - -
- 233,355 - - -
- - - - -
- - - - -
- - 9,650 - -
- - 231,310 - -
- - - - -
- - - - -
- 233,355 240,960 - -
2,839 (29,312) 153 95,959 -
- - - - -
- - - - -
- - - - -
2,839 (29,312) 153 95,959 -
57,599 141,190 (42) 1,946,701 (375,707)
- - - - 375,707
57,599 141,190 (42) 1,946,701 -
$ 60,438 $ 111,878 $ 111 $ 2,042,660 $ -
Continued
Special Revenue Funds
City of Agoura Hills
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Restatement Major/Nonmajor Fund Reclassification
Fund Balances Beginning, as Restated
Fund Balances Ending
Solid Waste
Management
Housing Successor
Agency
Financing Authority
Debt Service
Agoura Hills
Improvement
Authority
$ 36,164 $ - $ - $ -
- - - -
74,954 - - -
- - - -
13,459 56,378 44 318,282
- - - -
124,577 56,378 44 318,282
- 24,588 - 8,200
- - - -
- - - -
104,222 41,276 - -
- - - -
- - - -
- - - 985,000
- - - 851,613
104,222 65,864 - 1,844,813
20,355 (9,486) 44 (1,526,531)
- 178,010 - 1,271,613
- - - (5,805,677)
- 178,010 - (4,534,064)
20,355 168,524 44 (6,060,595)
271,230 - 1,177 -
- 998,963 - 12,148,816
271,230 998,963 1,177 12,148,816
$ 291,585 $ 1,167,487 $ 1,221 $ 6,088,221
Continued
Special Revenue Funds Debt Service Funds
City of Agoura Hills
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Restatement Major/Nonmajor Fund Reclassification
Fund Balances Beginning, as Restated
Fund Balances Ending
Capital Projects Recreation Center
Storm Water Capital
Projects
Total Nonmajor
Governmental Funds
$ - $ - $ - $ 36,164
243,153 - 40,621 3,890,723
- - - 74,986
- - - 37,278
10,777 285 70,875 783,452
- - - 261,353
253,930 285 111,496 5,083,956
- - - 45,414
- - - 347,399
- - - 2,382,711
- - - 145,498
- - - 161,697
742,696 20,030 360 1,435,618
- - - 985,000
- - - 851,613
742,696 20,030 360 6,354,950
(488,766) (19,745) 111,136 (1,270,994)
96,000 104,000 - 1,649,623
- - - (5,805,677)
96,000 104,000 - (4,156,054)
(392,766) 84,255 111,136 (5,427,048)
529,256 9,138 1,412,129 8,715,955
- - - 13,523,486
529,256 9,138 1,412,129 22,239,441
$ 136,490 $ 93,393 $ 1,523,265 $ 16,812,393
Concluded
Capital Projects Funds
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Franchise taxes $ - $ - $ - $ -
Intergovernmental 577,961 577,961 567,170 (10,791)
Charges for services - - - -
Fines and forfeitures - - - -
Use of money and property 1,000 1,000 10,525 9,525
Other revenue - - - -
Total Revenues 578,961 578,961 577,695 (1,266)

EXPENDITURES
Current:

General government - - - -
Public safety 37,011 37,011 58,901 (21,890)
Public works 519,300 519,300 526,961 (7,661)
Community development - - - -
Community services - - - -
Capital outlay - - - -
Debt service:

Principal - - - -
Interest - - - -
Total Expenditures 556,311 556,311 585,862 (29,551)
Excess (Deficiency) of Revenues over Expenditures 22,650 22,650 (8,167) (30,817)

OTHER FINANCING SOURCES (USES)
Debt issuance - - - -
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances 22,650 22,650 (8,167) (30,817) Prior Period Restatements - - - -
Fund Balances Beginning 187,384 187,384 187,384 -
Fund Balances Ending $ 210,034 $ 210,034 $ 179,217 $ (30,817) Cont'd
State Gas Tax
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
500,288 500,288 552,113 51,825
- - - -
- - - -
1,200 1,200 12,982 11,782
- - - -
501,488 501,488 565,095 63,607
- - - -
- - - -
- - - -
- - - -
- - - -
480,000 480,000 127,766 352,234
- - - -
- - - -
480,000 480,000 127,766 352,234
21,488 21,488 437,329 415,841
- - - -
- - - -
- - - -
- - - -
21,488 21,488 437,329 415,841
- - - -
150,702 150,702 150,702 -
$ 172,190 $ 172,190 $ 588,031 $ 415,841
Cont'd
Road Rehab
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
45,000 45,000 37,278 (7,722)
350 350 1,407 1,057
- - - -
45,350 45,350 38,685 (6,665)
- - - -
43,505 43,505 55,143 (11,638)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
43,505 43,505 55,143 (11,638)
1,845 1,845 (16,458) (18,303)
- - - -
- - - -
- - - -
- - - -
1,845 1,845 (16,458) (18,303)
- - - -
50,680 50,680 50,680 -
$ 52,525 $ 52,525 $ 34,222 $ (18,303)
Cont'd
Traffic Safety
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
694,853 694,853 561,260 (133,593)
- - - -
- - - -
15,000 15,000 72,851 57,851
- - - -
709,853 709,853 634,111 (75,742)
- - 12,626 (12,626)
- - - -
660,050 509,300 550,194 (40,894)
- - - -
175,338 147,260 152,047 (4,787)
- - - -
- - - -
- - - -
835,388 656,560 714,867 (58,307)
(125,535) 53,293 (80,756) (134,049)
- - - -
- - - -
- - - -
- - - -
(125,535) 53,293 (80,756) (134,049)
- - - -
1,459,046 1,459,046 1,459,046 -
$ 1,333,511 $ 1,512,339 $ 1,378,290 $ (134,049)
Cont'd
Transit Tax (Prop A)
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
473,964 473,964 430,281 (43,683)
- - - -
- - - -
8,000 8,000 42,135 34,135
- - - -
481,964 481,964 472,416 (9,548)
- - - -
- - - -
640,871 450,000 381,290 68,710
- - - -
- - - -
- - - -
- - - -
- - - -
640,871 450,000 381,290 68,710
(158,907) 31,964 91,126 59,162
- - - -
- - - -
- - - -
- - - -
(158,907) 31,964 91,126 59,162
- - - -
764,027 764,027 764,027 -
$ 605,120 $ 795,991 $ 855,153 $ 59,162
Cont'd
Public Transit (Prop C)
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
355,473 355,473 322,651 (32,822)
- - - -
- - - -
2,500 2,500 12,529 10,029
- - - -
357,973 357,973 335,180 (22,793)
- - - -
- - - -
214,440 239,440 527,830 (288,390)
- - - -
- - - -
195,000 71,000 96,040 (25,040)
- - - -
- - - -
409,440 310,440 623,870 (313,430)
(51,467) 47,533 (288,690) (336,223)
- - - -
- - - -
- - - -
- - - -
(51,467) 47,533 (288,690) (336,223)
- - - -
327,179 327,179 327,179 -
$ 275,712 $ 374,712 $ 38,489 $ (336,223)
Cont'd
Budgeted Amounts
Measure R
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
402,869 402,869 365,553 (37,316)
- - - -
- - - -
1,500 1,500 4,479 2,979
- - - -
404,369 404,369 370,032 (34,337)
- - - -
- - - -
313,884 313,884 294,436 19,448
- - - -
- - - -
100,000 - 200,000 (200,000)
- - - -
- - - -
413,884 313,884 494,436 (180,552)
(9,515) 90,485 (124,404) (214,889)
- - - -
- - - -
- - - -
- - - -
(9,515) 90,485 (124,404) (214,889)
- - - -
138,653 138,653 138,653 -
$ 129,138 $ 229,138 $ 14,249 $ (214,889)
Cont'd
Measure M
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
344,000 344,000 345,953 1,953
- - - -
- - - -
1,800 1,800 31,608 29,808
- - - -
345,800 345,800 377,561 31,761
- - - -
- - - -
102,000 102,000 102,000 -
- - - -
- - - -
350,000 35,000 17,416 17,584
- - - -
- - - -
452,000 137,000 119,416 17,584
(106,200) 208,800 258,145 49,345
- - - -
- - - -
- - - -
- - - -
(106,200) 208,800 258,145 49,345
- - - -
516,989 516,989 516,989 -
$ 410,789 $ 725,789 $ 775,134 $ 49,345
Cont'd
Measure W
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
26,700 26,700 26,192 (508)
- - - -
- - - -
1,000 1,000 5,121 4,121
- - - -
27,700 27,700 31,313 3,613
70,000 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
70,000 - - -
(42,300) 27,700 31,313 3,613
- - - -
- - - -
- - - -
- - - -
(42,300) 27,700 31,313 3,613
- - - -
92,310 92,310 92,310 -
$ 50,010 $ 120,010 $ 123,623 $ 3,613
Cont'd
Air Quality Management
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 32 32
- - - -
6,000 6,000 11,537 5,537
- - 261,353 261,353
6,000 6,000 272,922 266,922
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
6,000 6,000 272,922 266,922
- - - -
- - - -
- - - -
- - - -
6,000 6,000 272,922 266,922
- - - -
1,036,314 1,036,314 1,036,314 -
$ 1,042,314 $ 1,042,314 $ 1,309,236 $ 266,922
Cont'd
Traffic Improvement
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
750 750 2,839 2,089
- - - -
750 750 2,839 2,089
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
750 750 2,839 2,089
- - - -
- - - -
- - - -
- - - -
750 750 2,839 2,089
- - - -
57,599 57,599 57,599 -
$ 58,349 $ 58,349 $ 60,438 $ 2,089
Cont'd
Utility Undergrounding
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
100,000 100,000 194,663 94,663
- - - -
- - - -
- - 9,380 9,380
- - - -
100,000 100,000 204,043 104,043
- - - -
183,000 183,000 233,355 (50,355)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
183,000 183,000 233,355 (50,355)
(83,000) (83,000) (29,312) 53,688
- - - -
- - - -
- - - -
- - - -
(83,000) (83,000) (29,312) 53,688
- - - -
141,190 141,190 141,190 -
$ 58,190 $ 58,190 $ 111,878 $ 53,688
Cont'd
Supplemental Law Enforcement
Budgeted Amounts
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
250,000 15,780 241,113 225,333
- - - -
- - - -
- - - -
- - - -
250,000 15,780 241,113 225,333
- - - -
- - - -
- - - -
- - - -
10,000 10,000 9,650 350
226,000 3,029 231,310 (228,281)
- - - -
- - - -
236,000 13,029 240,960 (227,931)
14,000 2,751 153 (2,598)
- - - -
- - - -
- - - -
- - - -
14,000 2,751 153 (2,598)
- - - -
(42) (42) (42) -
$ 13,958 $ 2,709 $ 111 $ (2,598)
Cont'd
Budgeted Amounts
Community Development Block Grant
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
25,000 25,000 95,959 70,959
- - - -
25,000 25,000 95,959 70,959
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
25,000 25,000 95,959 70,959
- - - -
- - - -
- - - -
- - - -
25,000 25,000 95,959 70,959
- - - -
1,946,701 1,946,701 1,946,701 -
$ 1,971,701 $ 1,971,701 $ 2,042,660 $ 70,959
Cont'd
Budgeted Amounts
Inclusionary Housing
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
$ 36,000 $ 36,000 $ 36,164 $ 164
- - - -
76,000 76,000 74,954 (1,046)
- - - -
3,000 - 13,459 13,459
- - - -
115,000 112,000 124,577 12,577
- - - -
- - - -
- - - -
98,804 98,804 104,222 (5,418)
- - - -
- - - -
- - - -
- - - -
98,804 98,804 104,222 (5,418)
16,196 13,196 20,355 7,159
- - - -
- - - -
- - - -
- - - -
16,196 13,196 20,355 7,159
- - - -
271,230 271,230 271,230 -
$ 287,426 $ 284,426 $ 291,585 $ 7,159
Cont'd
Solid Waste Management
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
12,000 12,000 56,378 44,378
- - - -
12,000 12,000 56,378 44,378
20,688 20,688 24,588 (3,900)
- - - -
- - - -
33,795 33,795 41,276 (7,481)
- - - -
- - - -
- - - -
- - - -
54,483 54,483 65,864 (11,381)
(42,483) (42,483) (9,486) 32,997
- - - -
168,600 168,600 178,010 9,410
- - - -
168,600 168,600 178,010 9,410
126,117 126,117 168,524 42,407
998,963 998,963 998,963 -
- - - -
$ 1,125,080 $ 1,125,080 $ 1,167,487 $ 42,407
Cont'd
Housing Successor Agency
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- 90,960 318,282 227,322
- - - -
- 90,960 318,282 227,322
11,000 11,000 8,200 2,800
- - - -
- - - -
- - - -
- - - -
- - - -
385,000 400,000 985,000 (585,000)
520,000 3,843,153 851,613 2,991,540
916,000 4,254,153 1,844,813 2,409,340
(916,000) (4,163,193) (1,526,531) 2,636,662
- 14,999,345 - (14,999,345)
915,000 1,013,480 1,271,613 258,133
- - (5,805,677) (5,805,677)
915,000 16,012,825 (4,534,064) (20,546,889)
(1,000) 11,849,632 (6,060,595) (17,910,227)
12,148,816 12,148,816 12,148,816 -
- - - -
$ 12,147,816 $ 23,998,448 $ 6,088,221 $ (17,910,227)
Cont'd
Agoura Hills Improvement Authority
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - 243,153 243,153
- - - -
- - - -
3,000 3,000 10,777 7,777
- - - -
3,000 3,000 253,930 250,930
- 25,000 - 25,000
- - - -
- - - -
- - - -
- - - -
640,000 401,500 742,696 (341,196)
- - - -
- - - -
640,000 426,500 742,696 (316,196)
(637,000) (423,500) (488,766) (65,266)
- - - -
200,000 72,476 96,000 23,524
- - - -
200,000 72,476 96,000 23,524
(437,000) (351,024) (392,766) (41,742)
- - - -
529,256 529,256 529,256 -
$ 92,256 $ 178,232 $ 136,490 $ (41,742)
Cont'd
Capital Projects
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Debt issuance
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Prior Period Restatements
Fund Balances Beginning
Fund Balances Ending
Variance with
Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - 285 285
- - - -
- - 285 285
- - - -
- - - -
- - - -
- - - -
- - - -
- 24,935 20,030 4,905
- - - -
- - - -
- 24,935 20,030 4,905
- (24,935) (19,745) 5,190
- - - -
- - 104,000 104,000
- - - -
- - 104,000 104,000
- (24,935) 84,255 109,190
- - - -
9,138 9,138 9,138 -
$ 9,138 $ (15,797) $ 93,393 $ 109,190
Cont'd
Recreation Center
City of Agoura Hills
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Franchise taxes
Intergovernmental
Charges for services
Fines and forfeitures
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service:

Principal
Interest
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

STATISTICAL SECTION
Page Intentionally Left Blank

STATISTICAL SECTION
This part of the City’s Annual Comprehensive 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.

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:

1. Net Position by Component

2. Changes in Net Position

3. Fund Balances of Governmental Funds

4. Changes in Fund Balances, Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax:

5. Tax Revenues by Source, Governmental Funds

6. Assessed Value and Estimated Value of Taxable Property

7. Direct and Overlapping Property Tax Rates

8. Principal Property Taxpayers

9. Secured Property Tax Levies and Collections

10. Taxable Sales by Category

11. Direct and Overlapping Sales Tax Rates
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:

12. Ratios of Outstanding Debt by Type

13. Ratio of Net General Bonded Debt Outstanding

14. Direct and Overlapping Governmental Activities Debt

15. Legal Debt Margin Information
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:

16. Demographic and Economic Statistics

17. Principal Employers
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs:

18. Full-time Equivalent City Government Employees by Function/Program

19. Operating Indicators by Function/Program

20. Capital Asset Statistics by Functione
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.

CITY OF AGOURA HILLS
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
Governmental activities
Net Investment in capital assets $ 102,402,711 $ 107,036,227 $ 109,062,997 $ 115,659,310 $ 119,055,509 Restricted 1,641,181 1,723,643 1,649,754 2,729,353 3,391,714 Unrestricted 36,440,786 37,138,624 36,535,795 34,370,710 35,505,187 Total primary government net assets-restated 140,484,678 $ $ 145,898,494 $ 147,248,546 $ 152,759,373 $ 157,952,410 Continued
Source: City of Agoura Hills financial data
Fiscal Year

CITY OF AGOURA HILLS
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities
Net Investment in capital assets
Restricted
Unrestricted
Total primary government net assets-restated
Source: City of Agoura Hills financial data
2021 2022 2023 2024 2025
$ 122,562,958 $ 126,408,354 $ 135,086,093 $ 134,221,653 $ 130,826,171 4,386,297 3,779,864 4,300,438 17,961,573 21,581,258
36,269,912 43,637,719 43,761,650 28,437,406 33,294,338
$ 163,219,167 $ 173,825,937 $ 183,148,181 $ 180,620,632 $ 185,701,767 Concluded
Fiscal Year

CITY OF AGOURA HILLS
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
Expenses
Governmental activities
General government $ 4,270,495 $ 4,668,415 $ 4,840,745 $ 5,562,060 $ 5,075,690 Public safety 4,194,614 4,461,825 4,671,492 5,052,473 5,395,088 Public works 4,053,734 4,463,701 4,460,115 5,223,521 4,567,546 Community development 1,398,948 1,618,074 1,718,379 1,912,179 2,387,667 Community services 2,470,941 2,823,604 3,027,389 3,145,527 2,904,129 Interest on long-term debt (unallocated) 625,051 866,327 517,386 581,175 559,031 Total primary government expenses $ 17,013,783 $ 18,901,946 $ 19,235,506 $ 21,476,935 $ 20,889,151 Program Revenues
Governmental activities
Charges for Services
General government $ 156,807 $ 163,988 $ 167,941 $ 178,781 $ 147,364 Public safety 618,883 875,646 818,733 773,284 700,271
Public works 224,895 226,653 229,345 236,577 216,836
Community development 336,236 333,529 354,455 328,600 193,519 Community services 337,557 445,655 493,827 370,995 210,061 Operating grants and contributions 1,420,156 968,373 2,569,234 4,149,727 4,911,381 Capital grants and contributions 13,955,391 7,509,737 2,423,678 5,896,336 4,441,925 Total primary government program revenues $ 17,049,925 $ 10,523,581 $ 7,057,213 $ 11,934,300 $ 10,821,357 Net (Expense)/Revenue
Total primary government net expense $ 36,142 $ (8,378,365) $ (12,178,293) $ (9,542,635) $ (10,067,794) General Revenues and Other Changes in Net Position
Governmental activities:

Taxes $ 12,062,480 $ 12,598,500 $ 12,403,165 $ 12,894,034 $ 12,617,792 Investment earnings 15,564 203,689 784,617 1,026,429 847,549 Other revenues 298,521 198,680 150,715 345,823 1,795,490 - 9,479,215 294,014 175,000 -
Total primary government $ 12,376,565 $ 22,480,084 $ 13,632,511 $ 14,441,286 $ 15,260,831 Change in Net Position
Total primary government $ 12,412,707 $ 14,101,719 $ 1,454,218 $ 4,898,651 $ 5,193,037 Continued
Source: City of Agoura Hills financial data
Special Item
Fiscal Year

CITY OF AGOURA HILLS
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Expenses
Governmental activities
General government
Public safety
Public works
Community development
Community services
Interest on long-term debt (unallocated)
Total primary government expenses
Program Revenues
Governmental activities
Charges for Services
General government
Public safety
Public works
Community development
Community services
Operating grants and contributions
Capital grants and contributions
Total primary government program revenues
Net (Expense)/Revenue
Total primary government net expense
General Revenues and Other Changes in Net Position
Governmental activities:

Taxes
Investment earnings
Other revenues
Total primary government
Change in Net Position
Total primary government
Source: City of Agoura Hills financial data
Special Item
2021 2022 2023 2024 2025
$ 4,883,137 $ 5,398,396 $ 6,592,414 $ 8,822,676 $ 6,560,729 4,972,577 5,030,764 5,480,381 5,707,994 6,025,072
5,403,352 4,835,192 5,134,207 7,071,874 7,343,283
2,405,357 2,635,889 2,356,568 2,726,821 2,755,115
1,926,403 2,525,934 3,109,429 3,462,358 3,600,531
535,104 522,350 530,897 871,844 809,700
$ 20,125,930 $ 20,948,525 $ 23,203,896 $ 28,663,567 $ 27,094,430 $ 148,827 $ 178,442 $ 156,510 $ 152,234 $ 224,247
670,625 873,311 1,108,362 678,165 80,763
216,544 211,435 238,487 190,530 198,285
591,714 424,897 226,904 253,364 1,377,393
21,179 249,990 317,686 161,067 749,305
5,461,487 7,286,003 11,428,878 3,656,355 2,579,674
4,731,794 5,304,064 1,176,815 2,057,084 12,774,746
$ 11,842,170 $ 14,528,142 $ 14,653,642 $ 7,148,799 $ 17,984,413 $ (8,283,760) $ (6,420,383) $ (8,550,254) $ (21,514,768) $ (9,110,017) $ 12,834,290 $ 16,185,672 $ 16,199,589 $ 16,294,633 $ 16,402,211 451,118 690,218 1,508,148 2,137,140 4,504,011
556,383 151,263 279,761 555,446 569,930
- - - - (7,285,000)
$ 13,841,791 $ 17,027,153 $ 17,987,498 $ 18,987,219 $ 14,191,152 $ 5,558,031 $ 10,606,770 $ 9,437,244 $ (2,527,549) $ 5,081,135 Concluded
Fiscal Year

CITY OF AGOURA HILLS
Program Revenues by Function/Program
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
Function/Program
Governmental activities
General government $ 346,886 $ 437,462 $ 739,569 $ 2,435,396 $ 2,840,323 Public safety 718,883 1,004,970 898,438 922,031 856,219 Public works 14,987,990 7,171,508 4,557,202 7,867,535 6,706,149 Community development 658,609 1,463,986 368,177 338,343 208,605 Community services 373,557 445,655 493,827 370,995 210,061 Total primary government $ 17,085,925 $ 10,523,581 $ 7,057,213 $ 11,934,300 $ 10,821,357 Continued
Source: City of Agoura Hills financial data
Fiscal Year

CITY OF AGOURA HILLS
Program Revenues by Function/Program
Last Ten Fiscal Years
(accrual basis of accounting)
Function/Program
Governmental activities
General government
Public safety
Public works
Community development
Community services
Total primary government
Source: City of Agoura Hills financial data
2021 2022 2023 2024 2025
$ 4,281,219 $ 5,492,855 $ 9,698,465 $ 2,001,589 $ 224,247 827,352 1,289,095 1,273,633 864,324 80,763
6,109,074 7,023,453 3,136,954 3,826,052 198,285
603,346 472,749 226,904 295,767 1,377,393
21,179 249,990 317,686 161,067 749,305
$ 11,842,170 $ 14,528,142 $ 14,653,642 $ 7,148,799 $ 2,629,993 Concluded
Fiscal Year

CITY OF AGOURA HILLS
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
General Fund
Nonspendable $ 26,368,875 $ 26,450,720 $ 26,525,470 $ 26,434,914 $ 26,530,193 Committed 50,000 345,275 350,028 358,850 410,948
Unassigned 9,623,733 9,815,071 10,386,556 9,229,107 8,065,424 Total general fund $ 36,042,608 $ 36,611,066 $ 37,262,054 $ 36,022,871 $ 35,006,565 All Other Governmental Funds
Nonspendable $ - $ - $ - $ 5,917 $ 5,351
Restricted 1,641,181 1,723,643 1,649,754 2,755,603 2,325,972 Committed 3,770,779 4,067,536 4,310,623 3,319,065 3,716,739 Assigned 557,239 559,083 595,322 608,408 851,867
Unassigned (5,974,136) (4,708,451) (3,498,679) (4,551,947) (4,292,536) Total all other governmental funds $ (4,937) $ 1,641,811 $ 3,057,020 $ 2,137,046 $ 2,607,393 Continued
Source: City of Agoura Hills financial data
Fiscal Year

CITY OF AGOURA HILLS
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(accrual basis of accounting)
General Fund
Nonspendable
Committed
Unassigned
Total general fund
All Other Governmental Funds
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total all other governmental funds
Source: City of Agoura Hills financial data
2021 2022 2023 2024 2025
$ 26,274,785 $ 25,937,153 $ 25,562,661 $ 25,094,718 $ 27,209,337 413,508 604,998 729,017 822,391 934,013
10,654,100 13,690,128 13,563,529 14,042,190 13,962,136
$ 37,342,393 $ 40,232,279 $ 39,855,207 $ 39,959,299 $ 42,105,486 $ - $ - $ - $ - $ -
3,695,301 3,779,864 4,300,438 16,925,259 12,629,119
3,740,173 4,322,311 5,231,184 5,313,047 4,182,053
1,005,556 800,359 1,126 1,177 1,221
(4,742,692) (4,419,364) (3,267,290) (3,729,720) (7,409,486) $ 3,698,338 $ 4,483,170 $ 6,265,458 $ 18,509,763 $ 9,402,907 Concluded
Fiscal Year

CITY OF AGOURA HILLS
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2016 2017 2018 2019 2020
Revenues
Taxes $ 12,598,500 $ 12,403,165 $ 12,894,034 $ 13,467,759 $ 12,580,449 Licenses and permits 524,799 480,926 661,719 589,666 567,474 Intergovernmental revenues 13,346,694 8,882,237 6,745,712 8,460,405 7,730,671 Charges for services 1,018,776 1,464,484 1,217,282 1,266,816 814,876 Fines and forfeitures 104,803 90,403 88,793 98,186 93,306 Contributions - - - - -
Use of money and property 203,689 784,617 1,026,429 1,264,234 925,944 Other revenues 303,505 590,037 989,254 728,155 2,224,920 Total Revenues 28,100,766 24,695,869 23,623,223 25,875,221 24,937,640 Expenditures
General government 3,935,083 4,094,097 4,162,104 5,064,913 4,545,676 Public safety 4,182,601 4,459,069 4,665,151 5,051,499 5,325,392 Public works 2,315,180 2,982,814 2,709,199 3,563,487 2,908,320 Community development 1,481,732 1,556,843 1,646,839 1,890,097 2,285,379 Community services 2,481,518 2,741,433 2,857,247 2,990,865 2,658,751 Capital outlay 15,906,914 7,276,935 4,302,347 8,589,367 6,955,091 Debt service
Interest 625,051 1,157,560 599,458 595,400 583,715
Principal payments 290,000 10,605,000 310,000 315,000 330,000 Total expenditures 31,218,079 34,873,751 21,252,345 28,060,628 25,592,324 Excess of revenues over (under) expenditures (3,117,313) (10,177,882) 2,370,878 (2,185,407) (654,684) - 10,055,000 - - -
- 800,234 - - -
- - - - -
1,569,645 1,496,432 1,096,808 1,343,659 1,467,260
(1,569,645) (1,496,432) (1,096,808) (1,343,659) (1,467,260) - 924,014 175,000 - -
- 11,779,248 175,000 - -
- - 184,159 - -
$ (3,117,313) $ 1,601,366 $ 2,730,037 $ (2,185,407) $ (654,684)

6.0% 42.6% 5.4% 4.7% 4.9%
Other Financing Sources (Uses)
Debt refunding payment to escrow
Debt service as a percentage of noncapital expenditures Source: City of Agoura Hills financial data
Net change in fund balances
Special Items
Debt issuances
Premium/(discount) on debt issuance
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Fiscal Year

CITY OF AGOURA HILLS
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Revenues
Taxes
Licenses and permits
Intergovernmental revenues
Charges for services
Fines and forfeitures
Contributions
Use of money and property
Other revenues
Total Revenues
Expenditures
General government
Public safety
Public works
Community development
Community services
Capital outlay
Debt service
Interest
Principal payments
Total expenditures
Excess of revenues over (under) expenditures
Other Financing Sources (Uses)
Debt refunding payment to escrow
Debt service as a percentage of noncapital expenditures Source: City of Agoura Hills financial data
Net change in fund balances
Special Items
Debt issuances
Premium/(discount) on debt issuance
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
2021 2022 2023 2024 2025
$ 12,834,290 $ 16,185,672 $ 16,199,589 $ 16,294,633 $ 16,402,211 525,474 661,623 790,556 564,814 618,988
11,747,351 7,250,621 6,584,978 5,690,639 5,336,822
788,600 1,063,365 1,139,831 778,277 1,304,830
86,853 122,111 105,509 76,488 80,763
- - - - 43,248
451,118 690,218 1,231,576 2,137,140 5,113,062
563,583 2,918,891 348,427 594,027 569,927
26,997,269 28,892,501 26,400,466 26,136,018 29,469,851
4,218,006 5,123,223 6,237,964 6,640,399 5,809,982
5,038,926 5,060,999 5,472,473 5,681,172 6,025,072
3,754,397 3,295,630 3,540,676 4,105,225 4,474,748
2,291,008 2,741,188 2,419,112 2,673,062 2,685,028
1,723,171 2,505,046 3,139,632 3,254,600 3,457,229
5,504,949 5,579,322 3,162,068 2,185,502 12,141,848
560,064 547,375 528,325 895,853 985,000
345,000 365,000 380,000 400,000 851,613
23,435,521 25,217,783 24,880,250 25,835,813 36,430,520
3,561,748 3,674,718 1,520,216 300,205 (6,960,669)
- - - 14,900,000 -
- - - 99,346 -
- - - (2,951,154) -
1,039,825 1,936,005 1,363,005 1,252,168 7,455,300
(1,039,825) (1,936,005) (1,363,005) (1,252,168) (7,455,300) - - - - -
- - - 12,048,192 -
- - - - -
$ 3,561,748 $ 3,674,718 $ 1,520,216 $ 12,348,397 $ (6,960,669)

5.0% 4.6% 4.2% 5.4% 7.6%
Fiscal Year

CITY OF AGOURA HILLS
Tax Revenues by Source, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Transient Property
Fiscal Property Sales Occupancy Franchise tax in lieu
Year Tax Tax Tax Tax of VLF Total
2016 $ 2,819,000 $ 4,471,077 $ 2,764,208 $ 718,696 $ 2,033,448 $ 12,806,429 2017 $ 2,958,298 $ 3,805,109 $ 2,670,834 $ 767,787 $ 2,119,014 $ 12,321,042 2018 $ 3,128,689 $ 3,924,897 $ 2,788,088 $ 799,866 $ 2,216,903 $ 12,858,442 2019 $ 3,203,261 $ 4,330,498 $ 2,807,317 $ 790,763 $ 2,300,159 $ 13,431,997 2020 $ 3,238,290 $ 4,176,609 $ 1,948,347 $ 807,678 $ 2,410,884 $ 12,581,810 2021 $ 3,611,075 $ 4,382,974 $ 1,494,022 $ 820,378 $ 2,498,706 $ 12,807,155 2022 $ 3,698,852 $ 5,555,147 $ 3,426,496 $ 880,542 $ 2,588,444 $ 16,149,481 2023 $ 3,585,424 $ 5,167,372 $ 3,512,964 $ 928,113 $ 2,739,417 $ 15,933,290 2024 $ 3,878,347 $ 4,972,702 $ 3,579,855 $ 989,578 $ 2,874,151 $ 16,294,633 2025 $ 4,148,418 $ 4,507,704 3,863,047 $ 938,634 $ 2,944,408 $ 16,402,211 2015-2024 47.16% 0.82% 39.75% 30.60% 44.80% 28.08%
Change
Notes: Includes all governmental fund types (General, Special Revenue, Capital Projects and Debt Service Funds).

Property Tax
Sales Tax
Transient Occupancy Tax
Franchise Tax
Property tax in lieu of VLF
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Fiscal Year
Source: City of Agoura Hills financial data

CITY OF AGOURA HILLS
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal years
(in thousands of dollars)
Less: Total Taxable
Fiscal Personal Tax-Exempt Assessed Total
Year Land Improvements Property Property Value Tax Rate 2016 $ 2,293,585 $ 2,286,622 $ 2,253 $ 17,581 $ 4,564,879 1.108% 2017 2,419,636 2,352,608 2,124 19,540 4,754,828 1.111%
2018 2,543,117 2,439,867 1,935 10,511 4,974,408 1.123%
2019 2,667,460 2,503,374 2,071 20,924 5,151,981 1.125%
2020 2,796,824 2,592,303 2,024 12,042 5,379,109 1.106%
2021 2,926,597 2,679,957 3,118 22,800 5,586,872 1.113%
2022 3,036,487 2,753,262 2,588 18,053 5,774,284 1.114%
2023 3,243,890 2,884,254 2,665 7,365 6,123,444 1.092%
2024 3,445,427 2,993,001 4,376 9,760 6,433,044 1.106%
2025 3,605,530 3,096,001 4,650 15,824 6,690,357 1.105%
Note:

Source: County of Los Angeles, Auditor - Controller
In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at a time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. The County does not provide breakout of residential, commercial and industrial assessed values to the cities.

CITY OF AGOURA HILLS
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Fiscal Basic Los Angeles School Water Flood Control
Year County (1) County Districts Districts District Tax Rates 2016 1.0000 0.0000 0.1050 0.0035 0.0000 1.1085
2017 1.0000 0.0000 0.1079 0.0035 0.0000 1.1114
2018 1.0000 0.0000 0.1198 0.0035 0.0000 1.1233
2019 1.0000 0.0000 0.1211 0.0035 0.0000 1.1246
2020 1.0000 0.0000 0.1028 0.0035 0.0000 1.1063
2021 1.0000 0.0000 0.1098 0.0035 0.0000 1.1133
2022 1.0000 0.0000 0.1107 0.0035 0.0000 1.1142
2023 1.0000 0.0000 0.0885 0.0035 0.0000 1.0920
2024 1.0000 0.0000 0.1023 0.0035 0.0000 1.1058
2025 1.0000 0.0000 0.0981 0.0070 0.0000 1.1051
Note: (1)
Source: California Municipal Statistics, Inc.

Overlapping Rates
In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This

1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of school, water and flood control district bonds. The City of Agoura Hills receives 5.85% of the 1% property tax rate.

CITY OF AGOURA HILLS
Principal Property Taxpayers
Current Year and Nine Years Ago
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Tishman Speyer Archstone Smith $ 143,549,436 1 2.15% $ 178,706,757 1 4.11% Agoura Road Apartment CA LLC 89,111,217 2 1.33%
Kids from the Valley V LLC 59,041,705 3 0.88% -
Agoura Hills HHG Hotel Development LP 57,717,720 4 0.86% - Khanna Enterprises LP 49,393,981 5 0.74% -
FW CA Twin Oaks Shopping Center 36,193,634 6 0.54% 30,717,262 4 0.71% ARHC MAGHCA01 LLC 35,560,634 7 0.53% -
Hankey Investment Company LP 31,807,002 8 0.48% -
Agoura Hills BP LLC 30,899,880 9 0.46% -
Whizin Market Square LLC 30,831,723 10 0.46% 29,343,747 5 0.68% Assisted Living Capital Partners I LLC - 58,980,000 2 1.36% WSI I AHR LLC - 31,666,616 3 0.73%
MK RRP 29701 Agoura Road LLC - - 6 0.00%
Apple Seven Hospitality - 22,410,263 7 0.52%
Loja Agoura Hills LLC - 22,778,005 8 0.52%
Teradyne Inc. - 20,274,156 9 0.47%
Agoura Business Center East LLC - 19,792 10 0.00%
Total $ 564,106,932 8.43% $ 394,896,598 9.09%
2024-25 Local Secured Assessed Valuation $6,690,357,368 $ 4,346,313,379 Source: California Municipal Statistics, Inc.

FY 2024-25 FY 2015-16

CITY OF AGOURA HILLS
Secured Property Tax Levies and Collections
Last Ten Fiscal Years
Taxes Levied Collections
Fiscal for the Percentage in Subsequent
Year Fiscal Year Amount of Levy Years Amount of Levy
2016 $ 2,506,669 $ 2,422,101 96.63% $ 18,062 $ 2,440,163 97.35% 2017 $ 2,607,191 $ 2,511,264 96.32% $ 43,571 $ 2,554,835 97.99% 2018 $ 2,704,330 $ 2,639,148 97.59% $ 8,999 $ 2,648,147 97.92% 2019 $ 2,801,070 $ 2,742,935 97.92% $ 31,898 $ 2,774,833 99.06% 2020 $ 2,894,345 $ 2,776,534 95.93% $ 64,502 $ 2,841,036 98.16% 2021 $ 3,005,130 $ 2,936,586 97.72% $ 64,173 $ 3,000,759 99.85% 2022 $ 3,088,114 $ 2,997,965 97.08% $ 8,645 $ 3,006,609 97.36% 2023 $ 3,242,954 $ 3,155,017 97.29% $ 47,001 $ 3,202,018 98.74% 2024 $ 3,407,716 $ 3,339,300 97.99% $ - $ 3,339,300 97.99% 2025 $ 4,268,164 $ 4,148,418 97.19% $ - $ 4,148,418 97.19% Sources:

California Municipal Statistics, Inc.

Collected within the
Fiscal Year of the Levy Total Collections to Date
City of Agoura Hills financial information.

County of Los Angeles, Auditor - Controller.

CITY OF AGOURA HILLS
Taxable Sales by Category
Last Ten Calendar Years
(in thousands of dollars)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Autos and Transportation $ 116 $ 114 $ 120 $ 133 $ 436 $ 135 $ 364 $ 493 $ 534 $ 212 Building and Construction 169 183 208 225 239 257 252 284 211 266 Business and Industry 640 653 541 633 562 584 586 635 556 421 Food and Drugs 282 292 285 271 265 285 277 319 321 268
Fuel and Service Stations 741 625 670 774 772 520 842 884 749 715 General Consumer Goods* 811 806 836 810 869 811 1,034 1,029 880 887 Restaurants and Hotels 683 708 767 756 733 593 783 875 870 825 Total $ 3,442 $ 3,381 $ 3,427 $ 3,602 $ 3,876 $ 3,185 $ 4,138 $ 4,519 $ 4,121 $ 3,594 Notes: Calendar year 2025 not available.
* Includes Other Taxable
Source: HdL Companies
Calendar Year
Calendar Years
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015

CITY OF AGOURA HILLS
Direct and Overlapping Sales Tax Rates
Last Ten Fiscal Years
State of
Fiscal Year City Direct Rate Los Angeles County California 2016 0.00% 1.50% 7.50%
2017 0.00% 1.50% 8%
2018 0.00% 1.50% 8%
2019 0.00% 1.50% 8%
2020 0.00% 1.50% 8%
2021 0.00% 1.50% 8%
2022 0.00% 1.50% 8%
2023 0.00% 1.50% 8%
2023 0.00% 1.50% 8%
2025 0.00% 1.50% 8%
Source: California State Board of Equalization

CITY OF AGOURA HILLS
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(dollars in thousands, except per capita)
2013 2016 2024A 2024B
Lease Lease Lease Lease Total Percentage
Fiscal Revenue Refunding Revenue Refunding Primary of Personal Per Year Bonds (1) Bonds (2) Bonds (3) Bonds (4) Government Income (a) Capita (a) 2016 $ 3,653 $ - $ - $ - $ 3,653 0.35% $ 177
2017 $ 3,576 $ 10,592 $ - $ - $ 14,168 1.33% $ 668
2018 $ 3,499 $ 10,325 $ - $ - $ 13,824 1.22% $ 658
2019 $ 3,417 $ 10,052 $ - $ - $ 13,469 1.19% $ 646
2020 $ 3,336 $ 9,763 $ - $ - $ 13,099 1.05% $ 633
2021 $ 3,249 $ 9,465 $ - $ - $ 12,714 0.98% $ 615
2022 $ 3,157 $ 9,151 $ - $ - $ 12,308 0.88% $ 595
2023 $ 3,060 $ 8,828 $ - $ - $ 11,888 0.83% $ 587
2024 $ - $ 8,485 $ 12,244 $ 2,755 $ 23,484 1.54% $ 1,159 2024 $ - $ 8,131 $ 11,683 $ 2,641 $ 22,455 1.47% $ 1,108 Notes: (a)
(1)
(2)
(3)
(4)
Sources: State of California, Department of Finance
City of Agoura Hills financial data
March 2024, the City issued Lease Revenue Refunding Bonds to refund the 2013 Lease Revenue outstanding bonds. (See Note 7)
Governmental Activities
2016 Lease Refunding Bonds (See Note 7)
See Schedule for personal income and population data. These ratios are calculated using personal income and population for the prior calendar year.

September 1, 2013, the City issued Lease Revenue Bonds to finance a portion of the recreation center project. On March 21, 2024, the City issued Lease Revenue Refunding Bonds to refund the 2013 Lease Revenue outstanding March 2024 the City issued Lease Revenue Bonds for cashflow for the Ladyface Greenway project. (See Note 7)

CITY OF AGOURA HILLS
Ratio of Net General Bonded Debt Outstanding
Last Ten Fiscal Years
(dollars in thousands, except per capita)
Percentage of
Estimated
Lease Actual Taxable
Fiscal Refunding Value of Per
Year Bonds Total Property (1) Capita (2)
2016 $ 13,905 $ 13,905 0.30% $ 677
2017 $ 13,355 $ 13,355 0.28% $ 648
2018 $ 13,045 $ 13,045 0.26% $ 615
2019 $ 12,730 $ 12,730 0.25% $ 606
2020 $ 12,400 $ 12,400 0.23% $ 595
2021 $ 12,055 $ 12,055 0.22% $ 583
2022 $ 12,308 $ 12,308 0.21% $ 595
2023 $ 11,888 $ 11,888 0.19% $ 575
2024 $ 23,484 $ 23,484 0.37% $ 1,159
2024 $ 22,455 $ 22,455 0.34% $ 1,108
Notes:

Details regarding the city's outstanding debt can be found in the notes to the financial statements. (1) See schedule for property value data.
(2) See schedule for population data.

Source: City of Agoura Hills financial data.

CITY OF AGOURA HILLS
Direct and Overlapping Governmental Activities Debt
For the Year Ended June 30, 2025
2024-25 Assessed Valuaiton $ 6,793,032,893
Estimated
Share of
Estimated Direct and
Debt Percentage Overlapping
Outstanding Applicable (a) Debt
Overlapping Debt
Metropolitan Water District $ 17,155,000 0.167 % $ 28,649 Los Angeles Community College District 4,919,505,000 0.572 28,139,569 Las Virgenes Joint Unified School District 253,423,158 22.143 56,115,490 Total Overallping Tax and Assessment Debt 84,283,707
Direct and Overalpping General Fund Debt
Los Angeles County General Fund Obligations 3,036,637,390 0.323 9,808,339 Los Angeles County Supt. of Schools Certificates of Participation 2,331,775 0.323 7,532 City of Agoura Hills General Fund Obligations 22,455,305 100.000 22,455,305 Total Direct and overalloing General Fund Debt 32,271,175 Overlapping Tax Increment Debt (Sucessor Agency) 5,310,000 100.000 5,310,000 Total Direct Debt $ 22,455,305
Total Overlapping Debt $ 99,409,578
Combined Total Debt $ 121,864,883
Ratios to 2024-25 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.24%
Total Direct Debt ($21,895,000) 0.33%
Combined Total Debt 1.79%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,047,839,033):

Total Overlapping Tax Increment Debt 0.51%
Sources: California Municipal Statistics, Inc.

City of Agoura Hills financial data

CITY OF AGOURA HILLS
Legal Debt Margin Information
Last Ten Fiscal Years
(dollars in thousands)
2016 2017 2018 2019 2020
Debt limit $ 174,088 $ 181,391 $ 189,674 $ 196,923 $ 205,887 - - - - -
Legal debt margin $ 174,088 $ 181,391 $ 220,541 $ 196,923 $ 205,887 Total net debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00% Continued
Total net debt applicable to limit
Fiscal Year

CITY OF AGOURA HILLS
Legal Debt Margin Information
Last Ten Fiscal Years
(dollars in thousands)
Debt limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
Total net debt applicable to limit
2021 2022 2023 2024 2025
$ 213,560 $ 220,541 $ 233,772 $ 244,992 $ 254,739
- - - - -
$ 213,560 $ 220,541 $ 233,772 $ 244,992 $ 254,739

0.00% 0.00% 0.00% 0.00% 0.00%
Concluded
Assessed Valuations:

Gross Assessed Value $ 6,793,033
Debt Limitation - 3.75% of Total Assessed Value $ 254,739 Less debt applicable to limitation -
Legal Debt Margin $ 254,739
Notes:

Sources:

County of Los Angeles, Auditor - Controller
City of Agoura Hills financial data
California Municipal Statistics, Inc.

Fiscal Year
Legal Debt Margin Calculation:

Under state finance law, the city's outstanding general obligation debt should not exceed 15 percent of total assessed property value. The Code section was enacted when assesed valuations were based on 25% of full market value. This has since changed to 100% of full market value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds.

CITY OF AGOURA HILLS
Demographic and Economic Statistics
Last Ten Calendar Years
Personal Per
Income Capita Percentage
Calendar (thousands Personal Median with at least Unemployment Year Population (1) of dollars) Income (2) Age (2) some college Rate (3) 2016 20,625 1,036,241 50,242 43.2 96% 4.3%
2017 21,211 1,066,532 50,282 42.5 95% 3.7%
2018 21,018 1,128,793 53,706 45.0 95% 4.4%
2019 20,842 1,135,952 54,503 44.0 96% 4.2%
2020 20,689 1,242,519 60,057 44.5 96% 16.6%
2021 20,689 1,299,559 62,814 44.5 97% 7.8%
2022 20,689 1,402,321 67,781 44.5 97% 4.4%
2023 20,269 1,438,754 70,983 45.4 99% 4.9%
2024 20,269 1,528,789 75,425 45.4 98% 5.0%
2025 22,321 1,768,805 79,244 46.7 98% 5.5%
(1) Source: State of California, Department of Finance
(2) Source: UCSB Economic Forecast Project
(3) Source: State of California, Employment Development Department, Labor Market Information Division

CITY OF AGOURA HILLS
Principal Employers
Current Year and Nine Years Ago
Percentage Percentage
of Total City of Total City
Company or Organization Activity Employees Employment Employees Employment Visual Concepts Entertainment Software Development 655 5.80% Las Virgenes USD Government 876 7.75% 543 4.98%
Motor Vehicle Software Corp/VITU Technology 534 4.73%
VITU Hi-Tech Services 506 4.48%
A2 Biotherapeutics, Inc. Research & Development 262 2.32% Private National Mort Acc. Co. LLC Administrative Services 309 2.73% Teradyne Inc Manufacturing 210 1.86% 220 2.02%
Joni and Friends Non-Profit 200 1.77%
Small Business Advertising, Inc. Marketing 200 1.77%
Cydcor LLC Administrative Services 147 1.30%
Bank of America Banking 873 8.01%
Touch Commerce Internet 210 1.93%
IBM Corporation Technology 206 1.89%
Farmers Financial Solutions Publishing 151 1.39%
Zebra Technologies Medical 147 1.35%
Nationwide Medical Restaurant 110 1.01%
Wood Ranch Hotel 100 0.92%
Sheraton Agoura Hills - 0.00%
Total Top Employers 3,899 34.50% 2,560 23.49%
Total City Employment 11,300 10,900
Fiscal Year
2025 2016
Source: Results based on direct correspondence with city’s local businesses

CITY OF AGOURA HILLS
Full-time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function/Program
General government 10.48 10.49 10.07 10.25 10.87 10.74 11.52 13.03 13.21 14.59 Public works 5.00 5.00 5.00 5.00 6.00 5.00 4.34 4.87 3.18 2.18 Community development 5.30 5.26 5.72 6.50 6.28 6.04 6.94 5.78 6.24 6.34 Community services 7.95 8.00 8.00 8.00 7.60 6.17 6.65 8.35 7.00 7.40 Building and safety 3.00 3.00 3.00 3.00 3.00 3.00 2.05 2.08 2.00 3.00 Redevelopment/Successor Agency 1.27 1.25 1.21 1.25 1.25 1.05 0.66 0.48 0.37 0.41 Total full-time equivalent employees 33.00 33.00 33.00 34.00 35.00 32.00 32.17 34.58 32.00 33.92 Notes: A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave). Full-time-equivalent employment is calculated by dividing total labor hours by 2,080.

Sources: City of Agoura Hills financial information
Fiscal Year

CITY OF AGOURA HILLS
Operating Indicators by Function/Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Parks and recreation
Number of City sponsored events 45 45 42 45 18 16 17 18 26 28 Public Works
Street resurfacing (lane miles) 2 2 2 5 5 0 4 2 1 1
Solid Waste
Residential Recycling Collected (pounds) 15,123,660 15,675,500 15,646,400 15,770,600 14,928,460 15,537,640 13,765,820 9,529,280 20,613,020 12,549,600 Electronics Collected (pounds) 10,504 6,099 7,857 4,749 5,759 6,907 6,532 2,687 4,182 360,809 Used Oil Collection (gallons) 415 335 235 467 234 357 2,128 250 849 229 Automobile Battery Collections (pounds) 700 760 500 1,338 1,106 239 1,331 800 1,200 26,000 Used Paint Collection (gallons) 1,120 556 1,160 912 1,212 839 9,500 653 1,522 1,343 Used Oil Filters (pounds) - - - - - - 65 - 239 23
Antifreeze (pounds) - - - - - - 275 - 108 135
Transportation
Total route (miles) 93,813 93,674 104,180 99,224 60,174 24,026 21,208 15,801 21,598 20,700 Passengers (annually) 10,880 9,070 9,014 8,231 5,298 2,843 2,915 2,012 3,992 2,684 Note:

Residential Recycling Collected includes items such as paper/cardboard/glass/metal/plastic & greenwaste Anti Freeze and Used Oil Filters did not have a city collection program prior to 2022 Source: Various city departments
Function/Program
Fiscal Year

CITY OF AGOURA HILLS
Capital Asset Statistics by Function/Program
Last Ten Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Public works
Bridges 19 19 19 19 19 19 19 19 19 19
Streets/Highway (miles) 130 130 130 130 130 130 130 130 130 130 Traffic signals 100 100 100 100 103 103 103 103 103 105 Parks and recreation
Basketball courts
Full 1 1 1 1 1 1 1 1 1 1
Half Courts 3 3 3 2 2 2 2 2 2 2
Community centers 1 1 1 1 1 1 1 1 1 0
Recreation Centers 1 1 1 1 1 1 1 1 1 1
Parks 6 6 6 6 6 6 6 6 6 6
Tennis courts 9 9 8 8 9 9 9 9 8 0
Source: Various city departments
Function/Program
Fiscal Year
Page Intentionally Left Blank

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: NATHAN HAMBURGER, CITY MANAGER
SUBJECT:

ADOPT A RESOLUTION URGING THE SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT TO STRENGTHEN RULES 1146 AND 1146.1 TO ACCELERATE THE DECARBONIZATION OF

INDUSTRIAL BOILERS AND POLLUTING EQUIPMENT
The proposed resolution has been requested by the Sierra Club and expresses the City of Agoura Hills’ support for stronger regional air quality regulations that would accelerate the transition from polluting industrial boilers and process heating equipment to zero-emissions technologies. The resolution encourages the South Coast Air Quality Management District (SCAQMD), in coordination with relevant state agencies, to strengthen Rules 1146 and 1146.1 to help reduce harmful emissions, improve regional air quality, and protect public health.

Air pollution remains a significant public health challenge throughout the South Coast Air Basin. The Southern California region continues to experience severe non attainment of federal health-based standards for ozone and fine particulate matter (PM2.5). Exposure to these pollutants is associated with respiratory illnesses, cardiovascular disease, asthma exacerbation, and premature death. Industrial sources, including boilers, process heaters, and furnaces, contribute substantially to regional emissions of nitrogen oxides (NOx), sulfur oxides (SOx), particulate matter, volatile organic compounds (VOCs), and carbon monoxide (CO). These pollutants contribute to smog formation and degraded air quality across Southern California.

SCAQMD has already taken important steps to address emissions from smaller industrial equipment. In 2023, the agency adopted Rule 1146.2, establishing the nation’s first zero-emissions standards for small industrial boilers under 2 MMBtu/hr. This rule is projected to reduce pollution from more than one million boilers and water heaters over the next decade, eliminating approximately 5.6 tons of nitrogen oxide emissions per day by 2033.

The proposed strengthening of Rules 1146 and 1146.1 would build upon this progress by applying similarly strong emissions standards to medium and large industrial boilers, steam generators, and process heating equipment above 2 MMBtu/hr. The SCAQMD’s 2022 Air Quality Management Plan identifies widespread deployment of zeroNOx technologies as a key strategy for achieving necessary emissions reductions to meet federal air quality standards. SCAQMD is scheduled to review these rules and consider changes in the 4th quarter of 2026.

Decarbonization of industrial boilers eliminates on-site emissions of nitrogen oxides, particulate matter, carbon monoxide, and other harmful pollutants. This transition can significantly reduce pollution exposure for workers and surrounding communities.

While the City of Agoura Hills does not regulate these industrial sources directly, regional policies implemented by SCAQMD have a direct impact on local air quality and the health of residents throughout Los Angeles County.

Based on the public mapping systems provided by SCAQMD, there are currently no industrial equipment being actively used within the City’s boundaries but this resolution matches the goals established by the City’s Climate Action and Adaptation Plan from April 2022.

FISCAL IMPACT
Adoption of the proposed resolution does not create a direct fiscal impact on the City of Agoura Hills. The resolution serves as a policy statement encouraging regional and state agencies to pursue stronger regulations and support programs related to industrial decarbonization.

RECOMMENDATION
Staff respectfully recommends the City Council adopt Resolution No. 26-2127; encouraging the South Coast Air Quality Management District (SCAQMD) to accelerate the decarbonization of industrial boilers and other combustion equipment by strengthening SCAQMD Rules 1146 and 1146.1 and advancing the transition to zeroemissions technologies.

Attachments
Resolution No. 26-2127.pdf
RESOLUTION NO. 26-2127

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

AGOURA HILLS, CALIFORNIA, ENCOURAGING THE SOUTH

COAST AIR QUALITY MANAGEMENT BOARD TO

ACCELERATATE OF THE DECARBONIZATION OF

INDUSTRIAL BOILERS AND POLLUTING EQUIPMENT BY
STREGNTHENING RULES 1146 AND 1146.1
WHEREAS, Air pollution is a serious threat to public health across the South Coast Air Quality Management District (SCAQMD) region, and the region is in severe nonattainment of federal health-based standards for Ozone and fine particulate matter (PM 2.5), which are linked to respiratory illness, cardiovascular disease, and premature death.

WHEREAS, Industrial sources, including boilers, process heaters, furnaces, and other equipment, emit significant quantities of nitrogen oxides (NOx), sulfur oxides (SOx), volatile organic compounds (VOCs), carbon monoxide (CO), and particulate matter (PM), all of which contribute to smog and other pollution that harms public health.

WHEREAS, California has the largest manufacturing sector in the United States, producing a wide range of essential goods, from food and beverages to medical supplies, and employs 1.2 million workers; nevertheless, this sector is also a significant source of air pollution due to its reliance on outdated, emitting technologies.

WHEREAS, Southern California is home to approximately 800 manufacturing facilities and large buildings operating nearly 1,900 boilers and furnaces, which pollute our air with NOx, PM2.5, and other air contaminants that degrade public health and air quality.

WHEREAS, the decarbonization of industrial boilers and other combustion systems eliminates on-site emissions of NOx, PM2.5, CO, and toxic air contaminants, thereby removing indoor air pollution hazards, mitigating health risks, and safeguarding workers from chronic exposure to harmful emissions.

WHEREAS, the SCAQMD has established a precedent for bold action by adopting the first-in-the-nation zero-emissions standards for small industrial boilers with a heat rating under 2 MMBtu/hr (Rule 1146.2), which are projected to reduce pollution from over 1 million boilers and water heaters over the next decade, eliminating 5.6 tons of NOx pollution per day by 2033 and pollution reduction that is equivalent to removing half of the region’s cars from the road.

WHEREAS, replacing polluting boilers in California with zero-emissions technologies could save $47.5 billion in public health costs according to the American Lung Association.

WHEREAS, the 2022 Air Quality Management Plan from SCAQMD identified the path to achieve the required nitrogen oxide (NOx) reductions is through extensive use of zero-NOx technologies across all stationary and mobile sources.

WHEREAS, strengthening Rules 1146 and 1146.1 with zero-emission limits represents the next critical step to save more lives and prevent additional asthma cases from commercial and industrial pollution sources.

WHEREAS, adopting similarly strong zero-emission standards for medium and large industrial boilers, steam generators, and process heating equipment with a heat rating above 2 MMBtu/hr would extend those health benefits to the 17 million residents in the South Coast Air Quality Management District, particularly those living closest to industrial activity.

WHEREAS, the City of Agoura Hills adopted a Climate Action and Adaptation Plan in April 2022 and identified the reduction of harmful emissions and the use of efficient equipment is beneficial to the environment as well as benefits the Agoura Hills community.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AGOURA HILLS RESOLVES:

1. It strongly encourages any current or future industrial operators within city limits to replace polluting industrial boilers and other heating equipment with zero-emissions alternatives, as soon as technically and economically feasible;

2. Urges the South Coast Air Quality Management District, including through amending rules 1146 and 1146.1, the California Energy Commission, California Air Resources Board, and the California Public Utilities Commission to provide strong regulatory, financial, and technical support to advance adoption of zero-emissions technologies and accelerate the decarbonization of industrial systems, with priority for facilities located in communities most impacted by poor air quality.

PASSED. APPROVED, AND ADOPTED this 25th day of March, 2026, by the following vote to wit:

AYES ( )
NOES: ( )
ABSTAIN: ( )
ABSENT: ( )
By: _____________________________________
Jeremy Wolf, Mayor
ATTEST:
___________________________________
Kimberly M. Rodrigues, City Clerk

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: AMBER VICTORIA, MANAGEMENT ANALYST

RAMIRO ADEVA, ASSISTANT CITY MANAGER
SUBJECT: ADOPT RESOLUTION NO. 26-2128; AMENDING THE EMPLOYEE HANDBOOK It is recommended that the City Council adopt the attached resolution amending the City of Agoura Hills Employee Handbook to include a new Catastrophic Leave Donation Policy, establishing a structured program that allows employees to voluntarily donate accrued leave to assist coworkers experiencing a qualifying catastrophic illness, injury, or event.

The City of Agoura Hills strives to maintain policies that support employee well-being, promote a mutual support network, and ensure continuity of income during periods of severe hardship. Many public agencies have implemented catastrophic leave programs to provide a mechanism for employees to voluntarily donate accrued leave to colleagues who have exhausted their own leave balances due to serious medical or emergency circumstances.

The proposed Catastrophic Leave Donation Policy formalizes such a program for City employees. As stated in the policy, its purpose is to “allow eligible employees…to voluntarily donate accrued leave to assist coworkers who have exhausted their own leave balances due to a qualifying catastrophic illness, injury, or emergency,” promoting “organizational solidarity [and] support [for] employee well-being.”

FISCAL IMPACT
The fiscal impact of implementing the Catastrophic Leave Donation Policy is expected to be within budget. Donated leave is transferred on an hour‑for‑hour basis at the recipient’s salary rate, and the program does not create additional leave liabilities for the City; as personnel costs are budgeted on an annual basis.

RECOMMENDATION
It is respectfully recommended the City Council approve Resolution No. 26-2128, amending the Employee Handbook to include Section 18: Catastrophic Leave Donation Policy.

Attachments
Reso No. 26-2128 Amending Employee Handbook.pdf
RESOLUTION NO. 26-2128

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

AGOURA HILLS, CALIFORNIA, AMENDING THE

EMPLOYEE HANDBOOK

THE CITY COUNCIL OF THE CITY OF AGOURA HILLS HEREBY FINDS, RESOLVES, AND ORDERS AS FOLLOWS:

SECTION 1. The City Council of the City of Agoura Hills hereby approves the Employee Handbook as amended in Exhibit A, to include a Catastrophic Leave Donation Policy. The effective date of this amendment will be March 26, 2026.

PASSED, APPROVED, AND ADOPTED this 25th day of March 2026, by the following vote to wit:

AYES: ( )
NOES: ( )
ABSENT: ( )
ABSTAIN: ( )
_______________________________
Jeremy Wolf, Mayor
ATTEST:
_________________________________
Kimberly M. Rodrigues, MMC, City Clerk
2 Exhibit A

CATASTROPHIC LEAVE DONATION POLICY

1. Purpose
This policy establishes a structured program that allows eligible employees of the City of Agoura Hills to voluntarily donate accrued leave to assist coworkers who have exhausted their own leave balances due to a qualifying catastrophic illness, injury, or emergency. The program is designed to promote organizational solidarity, support employee well-being, and ensure continuity of income during periods of severe hardship.

2. Definitions

2.1 Catastrophic Illness or Injury
A severe or life-threatening medical condition affecting the employee or the employee’s eligible family member that requires extended absence from work, and results in the exhaustion of the employee’s accrued leave. Examples include, but are not limited to:
• Cancer treatments
• Other infusion treatments for serious illness
• Major surgery with extended recovery
• Serious accident or trauma
• Terminal illness
• Complications of pregnancy requiring prolonged absence

2.2 Catastrophic Event
A sudden, unexpected, and extraordinary circumstance that causes significant hardship and requires the employee’s extended absence, such as:
• Natural disasters affecting the employee’s primary residence • Death of an immediate family member requiring extended leave • Other extraordinary events as approved by the Personnel Director

2.3 Eligible Family Member
Spouse, domestic partner, child, parent, sibling, or any individual for whom the employee is the legal guardian or primary caregiver.
3 2.4 Donated Leave
Accrued vacation and sick leave voluntarily transferred from one employee to another under this policy.

3. Eligibility Requirements

3.1 Recipient Eligibility
To receive catastrophic leave donations, an employee must:
• Be a permanent full-time employee.
• Have exhausted all available paid leave (vacation, sick, compensatory time, holiday pay, administrative leave, management leave, floating holiday etc.) • Provide medical or other documentation supporting the catastrophic condition or event
• Be approved by Personnel Director
• Complete a Catastrophic Leave Request Form (Attachment 1)

3.2 Donor Eligibility
Employees donating leave must:
• Be permanent full-time employee.
• Maintain minimum leave balances after donation (e.g.,160 hours of vacation leave for both general and management employes and/or 140 hours of sick leave for general employees and 200 hours of sick leave for management employees, depending on type donated)
• Submit a signed Catastrophic Donation Form acknowledging the voluntary nature of the donation (Attachment 2)

4. Donation Guidelines
• Donations must be made in one (1) hour increments.
• Donations are irrevocable once processed but will be returned if unused. • Donated leave is converted to the recipient’s salary rate on an hour-for-hour basis as vacation leave.
• Donors may not designate a specific recipient.
• The City of Agoura Hills may limit the total amount of leave a single employee may receive in a calendar year (e.g., 350 hours).

5. Application and Approval Process

5.1 Employee Request
The employee must submit:
4 • A Catastrophic Leave Request Form
• Supporting medical certification or documentation

5.2 Review and Approval
Human Resources will:
• Verify eligibility
• Review documentation
• Approve or deny the request in writing
If approved, HR will initiate a general call for donations unless confidentiality is requested.

6. Administration of Donated Leave
• Donors will voluntary “commit” to a chosen leave amount in one (1) hour increments. “Committed” leave will remain in the donor’s individual leave bank until needed.
• Leave may only be used for the approved catastrophic condition or event. • The recipient continues to accrue leave and benefits if they remain in paid status. • If the recipient returns to work before all donated leave is used, remaining hours will be returned to the individual donors leave banks and will no longer be designated as “committed”.

7. Confidentiality
All medical information and donation records will be kept confidential in accordance with state and federal law. Donors may choose to remain anonymous.

8. Fraud or Abuse
Any employee found to have falsified information or misused donated leave may be subject to disciplinary action, up to and including termination, and may be required to repay the value of misused leave.

9. Policy Limitations
• Participation in the program is voluntary and not an entitlement. • The City of Agoura Hills reserves the right to modify, suspend, or terminate the program at any time.
• Nothing in this policy guarantees job protection beyond what is provided by law (e.g., FMLA, state leave laws).
5 Attachment 1
City of Agoura Hills

CATASTROPHIC LEAVE REQUEST FORM
Employee Information
• Employee Name: _________________________________________________ • Department: _____________________________________________________ • Job Title: ________________________________________________________ • Work Phone: _____________________________________________________ • Personal Phone: __________________________________________________ • Personal Email Address: ___________________________________________ Type of Catastrophic Leave Requested
☐ Catastrophic Illness or Injury (Self)
☐ Catastrophic Illness or Injury (Family Member)
☐ Catastrophic Event / Emergency
If for a family member, list name and relationship:

Description of Catastrophic Condition or Event
Provide a brief explanation of the circumstances requiring extended leave:
_____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ Leave Status
• Date leave began or will begin: _____________________________________ • All accrued leave exhausted:
☐ Yes (required)
☐ No — anticipated exhaustion date: __________________________________ Required Documentation
Attach the following (as applicable):
6 • Medical certification from a licensed healthcare provider • Documentation of catastrophic event (e.g., insurance report, police report, death certificate)
• Any additional supporting materials
Employee Authorization
I certify that the information provided is accurate. I authorize Human Resources to review medical or other documentation necessary to determine eligibility for catastrophic leave.

Employee Signature: _______________________________ Date: _______________ Department Review
☐ Approved
☐ Denied
Supervisor Name: ______________________________________________________ Comments:
______________________________________________________________________ Supervisor Signature: ______________________________ Date: _______________ Human Resources Review
☐ Eligible
☐ Not Eligible
Comments:
_____________________________________________________________________ HR Representative Signature: ________________________ Date: ______________ 7 Attachment 2
City of Agoura Hills

CATASTROPHIC LEAVE DONATION FORM
Donor Information
• Employee Name: ________________________________________________ • Department: ____________________________________________________ • Job Title: _______________________________________________________ Donation Details
I voluntarily donate the following accrued leave, in one (1) hour increments as needed, for an employee who has exhausted his/her paid leave due to a catastrophic event.

Leave Type Hours Donated Minimum Balance Requirement Meets Requirement Vacation
General staff _______ 100 hours ☐ Yes ☐ No
Vacation
Management _______ 100 hours ☐ Yes ☐ No
Sick Leave
General staff _______ 140 hours ☐ Yes ☐ No
Sick Leave
Management _______ 200 hours ☐ Yes ☐ No
Donation Terms (Read and Initial)
• _____ I understand this donation is voluntary.
• _____ I understand donated leave is a “committed” amount but remains in my personal leave bank until needed.
• _____ I understand my leave balances must meet minimum requirements after donation. • I understand that the total amount I can donate in a calendar year is eighty (80) hours Donor Authorization
I authorize the City of Agoura Hills to deduct the above leave hours from my accrued balances when needed.

Donor Signature: _______________________________ Date: ________________ Human Resources Verification
☐ Donation approved
☐ Donation denied (reason): ____________________________________________ HR Representative Signature: _____________________ Date: _______________

REPORT TO CITY COUNCIL
DATE: MARCH 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATHAN HAMBURGER, CITY MANAGER
BY: JANE HOOVER, ADMINISTRATIVE INTERN

RAMIRO ADEVA, ASSISTANT CITY MANAGER
SUBJECT:

CONDUCT A PUBLIC HEARING, WAIVE FULL READING, AND INTRODUCE AN ORDINANCE TO

PROHIBIT THE SALE OF KRATOM PRODUCTS AND MAKE A FINDING OF EXEMPTION PURSUANT

TO THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)
This report requests City Council consideration of the recommendation from the honorable members of the law enforcement / fire / emergency response subcommittee (Councilmember Penny Sylvester and Mayor Pro Tem Deborah Klein-Lopez) to amend the Municipal Code and establish an ordinance to prohibit kratom products and approve a determination of exemption under the California Environmental Quality Act (CEQA).

Kratom is an herbal substance made from the leaves of the Mitragyna speciosa, a tropical tree native to Southeast Asia. Kratom contains a natural compound mitragynine but the more concentrated and potent 7- hydroxymitragynine (or 7-OH) is the synthetic version prevalent in many products sold over the counter today. At low doses, this compound can have stimulative properties but with high doses it can have sedative or opioid-like effects.

In the United States, Kratom is commonly sold as powders, capsules, extracts, and beverages. People report using it for various reasons, including pain relief, mood enhancement, and managing withdrawal symptoms. Kratom has also reportedly been used to self-treat symptoms of Post-Traumatic Stress Disorder. However, these uses are not Food and Drug Administration (FDA) approved, and scientific evidence is still limited. Despite these perceived benefits, Kratom also carries serious risks including addiction, withdrawal symptoms, nausea, elevated heart rate, and even seizures. Additionally, because Kratom is not FDA-regulated, some products have been found to contain contaminants like heavy metals or bacteria, which can lead to serious health issues. These risks have led the FDA to recommend a scheduling action to control 7-OH products under the Controlled Substances Act. The product is available to minors at various locations and has caused death in multiple cases.

Lastly, the Las Virgenes Unified School District recently passed Resolution No. 12-25 urging local city councils within the District’s boundaries to adopt and enforce city ordinances that ban the sale, distribution, or possession of unregulated Kratom and Kratom-related products, in order to protect the health, safety, and well-being of our students, families, and the broader community. Prohibiting the sale of unregulated products that pose significant health risks especially on the youth will have significant health benefits as they progress through their early developmental phases.

Kratom has become an active area of discussion among public health agencies and policymakers. Kratom is currently not FDA approved. In fact, the FDA is currently recommending the compound, 7-OH, be classified as a Schedule 1 controlled substance making it federally illegal.

Legislators have introduced California Assembly Bill 1088 (Public Health; Kratom) that would prohibit sales to anyone under 21 and prohibit any marketing that is geared towards children. As of September 2025, Assembly Bill 1088 has passed the California Assembly and is now under consideration in the Senate. While that bill is under consideration, the California Department of Health has started advising consumers about the risks involved and has even started removing Kratom products from stores and manufacturing sites.

Over the past years various jurisdictions have started introducing legislation with varying levels of restrictions regarding the sale and possession of Kratom. The cities of San Diego and Oceanside both banned the sale and possession of Kratom back in 2016. Newport Beach banned the sale of Kratom products in September 2025.

Orange County and Riverside County adopted an ordinance prohibiting the sale of Kratom products that contain more than 2% of the 7-OH compound.

On November 7, 2025, then again on January 14, 2026, the Los Angeles County Department of Public Health posted a news release advising retailers to immediately remove from their shelves and stop selling products that contain Kratom, tianeptine and the synthetic Kratom compound known as 7-Hydroxymitragynine (7-OH) and warned of impending inspections after six deaths were linked to the 7-OH compound. Staff confirmed with the Department of Health that this ban does apply to retailers within Agoura Hills. Staff are aware of at least two retailers that sell Kratom products within city limits.

Given these developments, the City of Agoura Hills has identified the need for swift local action. The proposed ordinance would amend the City’s Municipal Code to prohibit the sale of kratom products within the City and would defer to any future state legislation that may impose stricter regulations. Should the City Council consider this item being recommended by the honorable members of the law enforcement / fire / emergency response subcommittee, it is anticipated that the language would include the following:
• Define Kratom as: o ‘Kratom’ means any part of the plant Mitragyna speciosa, whether in natural, powdered, extracted, synthesized, or any other form, including any compound, derivative, or preparation of that plant. o ‘Kratom product’ means any product intended for human consumption that contains Kratom, including but not limited to powders, capsules, tablets, extracts, resins, tinctures, beverages, or edibles. • No person shall sell, offer for sale, advertise, furnish, exchange, distribute, or provide any Kratom or Kratom product.
• No person shall display Kratom or Kratom products in any retail establishment or make such products available in a manner that would reasonably lead to a sale, transfer, or distribution.

FISCAL IMPACT
Enacting an ordinance prohibiting the sale of Kratom products will not impact the City Council approved FY 2025- 26 budget.

RECOMMENDATION
Staff respectfully recommends the City Council conduct a Public Hearing and introduce and waive full reading of Ordinance No. 26-486, amending Chapter 1 of Article V by adding Section 5103 to the Agoura Hills Municipal Code, prohibiting the sale of Kratom products.

Attachments
Ordinance No. 26-486 Kratom Ordinance.pdf
ORDINANCE NO. 26-486

AN ORDINANCE OF THE CITY OF AGOURA HILLS AMENDING

THE AGOURA HILLS MUNICIPAL CODE BY ADDING A NEW
SECTION 5103 TO CHAPTER 1 (HEALTH CODE) OF ARTICLE V
(SANITATION AND HEALTH) TO PROHIBIT THE SALE OF

KRATOM PRODUCTS AND MAKING A FINDING OF EXEMPTION

PURSUANT TO CEQA

THE CITY COUNCIL OF THE CITY OF AGOURA HILLS DOES ORDAIN AS FOLLOWS:

Section 1. Findings and Intent.

A. The City possesses broad police power under Article XI, Section 7 of the California Constitution to enact regulations to protect the public health, safety, and welfare of its residents.

B. Kratom is derived from the plant Mitragyna speciosa and contains psychoactive alkaloids including mitragynine and 7-hydroxymitragynine, which act on opioid receptors in the human brain and produce stimulant, sedative, and euphoric effects.

C. Scientific research and public health reporting associate kratom use with serious adverse effects including liver toxicity, seizures, respiratory depression, dependency, withdrawal, and death.

D. The United States Food and Drug Administration has determined that kratom is not lawfully marketed as a food, drug, or dietary supplement in the United States and that kratom products sold as dietary supplements are adulterated within the meaning of the Federal Food, Drug, and Cosmetic Act.

E. The California Department of Public Health has determined that kratom is not an approved drug or dietary supplement and is considered an unsafe food additive, making its sale unlawful in California.

F. Kratom products continue to be sold widely in retail settings, often in highly concentrated or synthetic forms that increase the risk of overdose, addiction, and other serious harms.

G. The absence of a comprehensive federal or state regulatory framework governing the formulation, potency, labeling, and sale of kratom creates a substantial risk to public health and consumer safety.

H. Retail sale and commercial distribution of kratom within the City’s territory presents a local public health and safety concern that is appropriately addressed through municipal regulation.
2 I. It is the intent of the City Council to prohibit the sale, offering for sale, distribution, and display of kratom and kratom products in order to reduce the availability of an unregulated psychoactive substance and protect residents, particularly minors and vulnerable populations, from harm.

Section 2. Code Amendment. Chapter 1 (Health Code) of Article V (Sanitation and Health) of the Agoura Hills Municipal Code is hereby amended by adding a new Section 5103 (Sale of Kratom) to read as follows:
“5103. – Sale of Kratom.

A. For purposes of this Section, the following definitions apply.

1. ‘Kratom’ means any part of the plant Mitragyna speciosa, whether in natural, powdered, extracted, synthesized, or any other form, including any compound, derivative, or preparation of that plant.

2. ‘Kratom product’ means any product intended for human consumption that contains kratom, including but not limited to powders, capsules, tablets, extracts, resins, tinctures, beverages, or edibles.

B. No person shall sell, offer for sale, advertise, furnish, exchange, distribute, or provide any kratom or kratom product.

C. No person shall display kratom or kratom products in any retail establishment or make such products available in a manner that would reasonably lead to a sale, transfer, or distribution.

D. This Section does not prohibit the possession of kratom by an individual for personal use. This Section regulates only commercial activity occurring within the City.” Section 3. California Environmental Quality Act (CEQA). Pursuant to the California Environmental Quality Act, the City Council finds and determines that the adoption of the proposed Ordinance is exempt from environmental review under CEQA pursuant to CEQA Guidelines Section 15061(b)(3) because it can be seen with certainty that there is no possibility that the Municipal Code amendments would have a significant impact on the environment. The Municipal Code amendments are minor policy changes, by way of imposition of regulations on a product that could harm public health. City staff are hereby directed to file a Notice of Exemption pursuant to Section 15062 of the CEQA Guidelines.

Section 4. Severability Clause. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Ordinance or its application to any person or circumstances, is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this Ordinance, or its application to any other person or circumstance. The City Council declares that it would have adopted each section, subsections, subdivision, paragraph, sentence, clause, phrase hereof, 3 irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

Section 5. Effective Date. This ordinance shall take effect thirty days after adoption.

Section 6. Certification. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same or a summary thereof to be published and posted in the manner required by law.

PASSED, APPROVED, AND ADOPTED this ____ day of _______ 2026, by the following vote to wit:

AYES: ( )
NOES: ( )
ABSTAIN: ( )
ABSENT: ( )
_______________________________
Jeremy Wolf, Mayor
ATTEST:
__________________________________
Kimberly M. Rodrigues, MMC, City Clerk
APPROVED AS TO FORM:
_________________________________
Candice K. Lee, City Attorney

Agoura Hills City CouncilMarch 25, 2026

Agoura Hills City Council
March 25, 2026