Similarly, LMI areas are scattered through Aliso Viejo with the greatest concentration in the northern and eastern portions of the City ( Figure CP-15). Figure CP-16 shows a map from AFFH Data Viewer at the block group level. Here, we see that in the areas where there is a higher concentration of LMI, they are also areas where the median income is greater than $87,100, HCD’s 2020 State median income. There are no areas in Aliso Viejo where the median income is lower than the HCD’s State median income.
Table CP-11 below shows data from HUD’s 2014 -2018 CHAS data shows that 25.7% of Aliso Viejo households earn 80% or less than the median household income and are considered lower income, compared to 42.5% countywide. According to the 2014 -2018 ACS, the medi an household income in Aliso Viejo is $108,558, significantly higher than Orange County, which has a median income of $85,398. However, Laguna Beach’s median income is higher than Aliso Viejo’s at $121,474. Laguna Niguel’s median income is $103,910, Laguna Hills is $98,168, and Laguna Woods is $41,928, which is the lowest.
Laguna Woods has a lower median income likely due to the higher proportion of elderly residents living in the city and retired.
Table CP-11: Distribution of Households by Income Level Aliso Viejo Orange County
Income Category Households Percent Households Percent
<30% AMI
30-50% AMI
50-80% AMI
80-100% AMI
>100% AMI
1,485
1,150
2,170
2,250
11,610
7.9%
6.2%
11.6%
12.0%
62.2%
143,995
121,145
175,030
103,025
489,180
13.9%
11.7%
16.9%
9.9%
47.4%
Total Households 18,665 100.0% 1,032,375 100.0%
In conclusion, when looking at the proportions of communities within Aliso Viejo that fall under low to moderate income levels, the City generally has communities showing population proportions less than 50%. Several communities, mainly in the Central and East areas of Aliso Viejo, show higher proportions. These regions correlate with lower median income average compared to the rest of the City, as shown in Figure CP-16.
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Figure CP-14: Low and Moderate Income (LMI) Areas, South Orange County
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Figure CP-15: Low and Moderate Income (LMI) Areas, Aliso Viejo
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Figure CP-16: Median Income in Aliso Viejo by Census Block Group (ACS, 2015-2019)
RACIALLY AND ETHNICALLY CONCENTRATED AREAS
Racially/Ethnically Concentrated Areas of Poverty
Concentrations of poverty and affluence can be a fair housing concern if they are associated with single race or ethnic groups . In an effort to identify racially/ethnically concentrated areas of poverty (R/ECAPs), HUD has identified Census tracts with a majority non- White population (greater than 50 percent) and a poverty rate that exceeds 40 percent, or is three times the average Census tract poverty rate for the metro/micro area, whichever threshold is lower. In Orange County, as seen in Figure CP-17 on the next page, R/ECAPs are scattered in small sections in four areas, consisting of six Census tracts. There are no R/ECAPs in Aliso Viejo.
Table CP-12 below shows that approximately 4.9% of Aliso Viejo’s population is under the poverty level, which is significantly less than the county’s at 10.1%. As seen in the table 621
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below, Asians, some other race, and American Indian/Alaska Native are three groups showing the highest poverty rate.
Table CP-12 : Poverty Status by Race/Ethnicity
Race/Ethnicity Aliso Viejo Orange County
Population Percentage Population Percentage
Black/African American alone
American Indian/Alaska Native alone
Asian alone
Native Hawaiian/Other Pacific Islander alone
Some other race alone
Two or more races
Hispanic/Latino origin (of any race)
White alone, not Hispanic or Latino
0 28
513
0 219
225
590
1,308
0.0%
14.6%
6.7%
0.0%
7.4%
6.2%
6.3%
4.5%
6,769
1,580
72,742
916
60,626
17,569
142,748
86,327
12.9%
10.3%
11.0%
9.9%
16.1%
8.2%
13.5%
6.9%
Total population of jurisdiction and % of
population below poverty level
51,321 4.9% 3,133,095 10.1%
Figure CP-17: Racially/Ethnically Concentrated Areas of Poverty (R/ECAPs), Orange County
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Racially Concentrated Areas of Affluence
While racially concentrated areas of poverty and segregation have long been the focus of fair housing policies, racially concentrated areas of affluence (RCAAs) must also be analyzed to ensure housing is integrated, a key to fair housing choice. According to a policy paper published by HUD, RCAA is defined as affluent, White communities. a racially concentrated area of affluence (RCAA) is defined as a census tract in which 80% or more of the population is White and has a median income greater than $125,000 annually. Figure CP- 18 below shows that there are several tracts that are racially concentrated areas of affluence in the city of Aliso Viejo. These tracts are concentrated on the west side of Aliso Viejo. In addition, areas in Laguna Hills and Laguna Beach also show racially concentrated areas of affluence.
Figure CP- 18: Racially Concentrated Areas of Affluence (RCAA), Aliso Viejo (ACS, 2015- 2019)
Regionally, Figure CP-19 on the next page shows that the southern County and coastal cities have the highest concentration of area with median incomes higher than $125,000 and White predominant populations. Many areas in the southern County are RCAAs.
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Figure CP- 19: Racially Concentrated Areas of Affluence (RCAA), Orange County (ACS 2015-2019)
RCAAs have not been studied extensively nor has a standard definition been published by HCD or HUD. For purposes of this fair housing assessment, the percentage White population and median household income are used as proxies to identify potential areas of affluence. Figure CP-6 on page CP-31 shows that the City has multiple Census tracts with a high concentration of Whites and Figure CP -16 on page CP -145 high median income (greater than $100,000). Surrounding cities have similar characteristics. This shows that there is some correlation between high proportions of White populations in communities with high median income.
As Table CP-13 shows, White households also tend to have higher median incomes than all the population. In Aliso Viejo, White households earn about $1,000 more than all households and make up 67% of the population.
Table CP-13: White Household Income and Percent Population Aliso Viejo Orange County
Median Household
Income
All Households
$112,689
$90,234
White Alone $113,853 $101,958
White Population 67% 52.0%
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To conclude, even though approximately 4.9% of Aliso Viejo’s population is under the poverty level, there are no R/ECAPs in Aliso Viejo. In addition, there are several tracts in the City that are racially concentrated areas of affluence. These correlate with data that these tracts are White- majority and that they earn above the median income average of that of Orange County’s.
Aliso Viejo is a young city. Aliso Viejo was historically known as a working ranch with tens of thousands of acres until the late 1970s when a planned -community was adopted that made Aliso Viejo that is today. Homes were then constructed and sales for new residences began around 1982 and a lot of residential structures are still relatively young (built within the last 30 years). In addition, the City is racially mixed and has no history of racial and restrictive covenants. The City was incorporated on July 1, 2001 and the City’s policies and practices have not changed since then. Local information and historic information shows patterns of policies, practices, or drastic changes to the demography of Aliso Viejo.
Figure CP-13
White Population and Median Income Distribution
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ACCESS TO OPPORTUNITY
HUD developed an index for assessing fair housing by informing communities about disparities in access to opportunity. Index scores are based on the following opportunity indicators (values range from 0 to 100):
• Low Poverty Index: The higher the score, the less exposure to poverty in the neighborhood.
• School Proficiency Index: The higher the score, the higher the school system quality is in a neighborhood.
• Labor Market Engagement Index: The higher the score, the higher the labor force participation and human capital in a neighborhood.
• Transit Trips Index: The higher the trips transit index, the more likely residents in that neighborhood utilize public transit.
• Low Transportation Cost Index: The higher the index, the lower the cost of transportation and in that neighborhood.
• Jobs Proximity Index: The higher the index value, the better access to employment opportunities for residents in a neighborhood.
• Environmental Health Index: The higher the value, the better environmental quality of a neighborhood.
To assist in this analysis, the HCD and the California Tax Credit Allocation Committee (TCAC) convened in the California Fair Housing Task Force (Task Force) to “provide research, evidence-based policy recommendations, and other strategic recommendations to HCD and other related state agencies/departments to further the fair housing goals.” The Task Force has created Opportunity Maps to identify resources levels across the state. These opportunity maps are made from composite scores of three different domains made up of a set of indicators. Based on these domain scores, tracts are categorized as Highest Resource, High Resource, Moderate Resource, Moderate Resource (Rapidly Changing), Low Resource, or areas of High Segregation and Poverty. Table CP-14 shows the full list of indicators:
Table CP-14: Domains and List of Indicators for Opportunity Maps Domain Indicator
Economic Poverty
Adult Education
Employment
Job Proximity
Median home value
Environmental CalEnviroScreen 3.0 pollution Indicators and values 626
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Education Math proficiency
Reading proficiency
High School graduation rates
Student poverty rates
Poverty and
Racial/Segregation
Poverty: tracts with at least 30% of population under
federal poverty line
Racial Segregation: Tracts with location quotient higher than 1.25 for Blacks, Hispanics, Asians, or all people of color in comparison to the County
Source: California Fair Housing Task Force, Methodology for the 2020 TCA/HCD Opportunity Maps,
TCAC/HCD Opportunity Maps
The 2021 TCAC/HCD Opportunity Maps are made from composite index scores of three different domains (economic, environmental, and education) to categorize tracts as low, moderate, or high resource (Table above shows the full list of indicators). Categorization is based on percentile rankings for Census tracts within the Orange County Region. Higher composite scores mean higher resources. The 2021 TCAC/HCD opportunity maps identified 12 of the 14 Census tracts in Aliso Viejo as High Resource ( Table CP-15). One tract was scored as low resource and one as moderate but rapidly changing. Encouragingly, according to the most up- to-date data from AFFH Data Viewer, 2022 TCAC/HCD opportunity maps show all of Aliso Viejo’s tracks score at the “highest resource” category.
Therefore, the City does not currently have any low resource areas.
The next two figures (Figure CP-21 and Figure CP-22) show Orange County’s opportunity map and Aliso Viejo’s opportunity map from AFFH Data Viewer which are for year 2022.
In Orange County, moderate to high segregation and poverty opportunity scores tend to be centered around the cities of Anaheim, Orange, Santa Ana, Costa Mesa, and Laguna Woods. These areas correlate with various factors such as greater proportions of low - income households and greater diversity. Even though the census tracts that overlap Aliso Viejo are categorized as “highest resource,” the tracts north of the City are categorized moderate and high resource. This makes sense, as described earlier, since the City north of Aliso Viejo has a greater proportion of lower income households.
Figure CP-21: TCAC/HCD Opportunity Map, Orange County (2022) 627
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Figure CP-22: TCAC/HCD Opportunity Map, Aliso Viejo (2022)
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Table CP-15: Opportunity Map Scores and Categorization (2021) Census Tract
Economic
Domain
Score
Environmental
Domain Score
Education
Domain
Score
Composite
Index Score
Final Category
06059042320 0.437 0.847 0.678 0.316 High Resource
06059042334 0.312 0.867 0.724 0.285 High Resource
06059062632 0.875 0.636 0.974 0.624 Highest Resource 06059062633 0.898 0.941 0.934 0.709 Highest Resource 06059062634 0.709 0.834 0.723 0.455 Highest Resource 06059062635 0.905 0.927 0.7 0.556 Highest Resource 06059062636 0.556 0.839 0.756 0.414 High Resource
06059062637 0.574 0.849 0.756 0.427 Highest Resource 06059062638 0.653 0.948 0.934 0.599 Highest Resource 06059062639 0.726 0.886 0.619 0.395 High Resource
06059062640 0.444 0.87 0.594 0.268 High Resource
06059062641 0.598 0.821 0.442 0.144 Moderate
Resource (Rapidly
Changing)
06059062648 0.002 0.925 0.388 -0.439 Low Resource
06059062649 0.34 0.882 0.7 0.283 High Resource
Source: California Fair Housing Task Force, TCAC/HCD Opportunity Maps, 2020 Statewide Summary Table, December 2020
Opportunity Indicators
The 2020 AI used opportunity indicators developed by HUD to help inform communities about disparities in access to opportunity. These opportunity indicators are economic, education, employment, transportation, and environmental. In addition, the Fair Housing Task Force also has compiled these. The following provides information for each opportunity section, starting with economic.
Economic
The Fair Housing Task Force calculates economic scores based on poverty, adult education, employment, job proximity, and median home values. At the regional level, according to the 2022 Task Force maps, Figure CP-23 on the next page shows economic score for tracts in Orange County. Tracts with lower economic scores (orange) are spread out and concentrated around cities of Anaheim, Garden Grove, Westminster, Santa Ana, and parts of Irvine, Laguna Woods, and San Juan Capistrano. These may be due to higher concentrations of poverty in these regions. The tracts showing the highest economic 629
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opportunity scores tend to be located on cities along the coast, and half south of the County.
At the local level, according to the 2022 Task Force maps presented in Figure CP- 24 on the next page, three block groups that overlay Aliso Viejo on the east have economic scores between 0.5 to 0.75, while the rest of the tracts in the City are categorized between 0.75 to 1.0 and therefore have more positive economic outcomes.
Explanations for the low economic scores could be due to having a low percentage of adults with a bachelor’s degree or above and high value of owner -occupied units in the city. According to ACS 2016 -2021 data for Aliso Viejo, approximately 34.9% of adults over 25 have obtained a bachelor’s degree while 21.3% have obtained a graduate or professional degree.
Figure CP-23: TCAC/HCD Opportunity Map, Economic Score for Orange County (2022)
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Figure CP-24: TCAC/HCD Opportunity Map, Economic Score for Aliso Viejo (2022)
Education
Data on math and reading proficiency, high school graduation rates, and student poverty rates are taken into consideration by the Fair Housing Task to determine education scores.
At the regional level, Figure CP- 25 on the next page shows education scores for tracts in Orange County. Almost similar to the map of economic scores above, tracts with lower positive education outcomes are spread out and are located concentrated around cities of Anaheim, Buena Park, Santa Ana, and parts of Irvine, Costa Mesa, Laguna Woods, Dana Point, and San Juan Capistrano. The tracts that have higher scores of positive education outcomes are mostly concentrated around the cities along the coast and the southern and northeastern part of the County.
At the local level, as shown in Figure CP-26 on the next page, all the block groups that cover the City received education scores in the fourth highest quartile (scores between 0.75 and
1.0), showing that these areas are classified as having the highest positive education outcomes. This means, that there are no block groups that have low educational resource areas. One census tract, on the north side of Aliso Viejo has a score of 0.72, which fall under 631
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the third high quartile score range of 0.5 and 0.75. This slightly lower score might be due to the diversity of the composition of race/ethnicity, age, and lower income residents that reside in this census tract which overlaps the north part of Aliso Viejo and southern part of Laguna Woods city.
Figure CP-25: TCAC/HCD Opportunity Map, Education Score for Orange County (2022)
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Figure CP-26: TCAC/HCD Opportunity Map, Education Score for Aliso Viejo (2022)
In addition, according the 2020 AI, jurisdictions with the highest educational opportunity also appeared to have primarily large concentrations of non -Hispanic Whites and Asian/Pacific Islanders. Irvine, Aliso Viejo, and Huntington Beach were provided as good examples of cities with large populations of those two groups. Other high opportunity cities, by contrast, appear more segregated and more heavily populated by non-Hispanic Whites.
Public schools in Aliso Viejo are managed by the Capistrano Unified School District.
According to their website, there are 4 elementary schools, 2 middle schools, and 1 high school in Aliso Viejo. The School District boasts 95.9% graduation rate for class of 2022 and the top three ethnic groups that enroll in the public schools are White, Hispanic or Latino, and Asians. According to PublicSchoolReview.com, Aliso Viejo’s public high school, Aliso Niguel High School, is ranked as one of the top schools for grades 9 to 12 with a graduation rate of 98% and is ranked as one of the top 20% of public schools in California.
In addition, their diversity score is 0.65, which is more than the State average at 0.63. Aliso Viejo Middle School have shown to have scored high in Math and in reading/language arts than the State’s average. Journey, an elementary school, has also been known to have been ranked high in Aliso Viejo.
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ALISO VIEJO GENERAL PLAN CP-159
To summarize, since all the communities in Aliso Viejo are in high resource areas and no low educational resource areas are present, all the communities in Aliso Viejo have positive education outcomes and have access to high ranked schools in the City.
Employment Access to Employment and Services
According to the CA Employment Development Department, in 2020 the average unemployment rate in California was 10.1 percent. For Orange County the rate was 8.8 percent and for the City of Aliso Viejo the unemployment rate in 2020 was 7.5 percent.
Transportation
This section uses data from HUD, All Transit, Orange County Transportation Authority (OCTA), and local information on transportation for job access and regional services, such as schools, hospitals, and grocery stores.
HUD’s Job Proximity Index can be use d to show transportation need geographically. The Job’s Proximity Index quantifies the accessibility of a given residential neighborhood as a function of its distance to all job locations within a Core Based Statistical Areas (CBSA), with larger employment centers weighted more heavily. Block groups with lower jobs proximity indices are located further from employment opportunities and have a higher need for transportation (refer to figures CP-29 and CP-30, which will be explained on the next page).
This section also uses All Transit scores to analyze transportation opportunities, which is described next.
All Transit explores metrics that reveal the social and economic impact of transit, specifically looking at connectivity, access to jobs, and frequency of service. According to the data provided by the 2020 AI:
“There are no significant disparities between racial/ethnic groups in the low transportation cost index in most jurisdictions in Orange County. Index scores are in the 20s for all groups in Laguna Niguel, Mission Viejo, and San Clemente. Scores are in the low to mid 30s for all racial/ethnic groups in Buena Park, Lake Forest, La Palma, Orange City. Scores are in the high 30s to low 40s for all groups in Aliso Viejo, Anaheim, Fountain Valley, Fullerton, Garden Grove, Irvine, Huntington Beach, La Habra. Scores are moderate (in the high 40s to low 50s) across groups in Costa Mesa, Santa Ana, and Westminster.”
The next two figures (Figure CP-27 and Figure CP-28) on the next page are All Transit Scores at for Orange County and Aliso Viejo. These maps have color codes from dark blue (indicating low transit score) to light yellow (indicating high transit score). According to the most recent data posted (2019), Orange County has an AllTransit Performance Score of 4.2 (out of 10), indicating a low combination of trips per week and number of jobs accessible by transit. For Aliso Viejo, the AllTransit Score is 1.5 (out of 10), which is much lower than 634
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the County and a much smaller proportion of commuters uses transit. Even though this map shows a very low score, when studying the map, you will see that All Transit Scores does not have data on for the majority of Aliso Viejo region. Thus, the score is based on areas surrounding the top and east side of the City. If data was provided for those areas not captured, the score would have been different and likely correlate with HUD’s Job Proximity Index (as shown in Figures CP-29 and CP-30).
Figures CP-29 and CP-30 show the Job Proximity Index from AFFH Data Viewer for Orange County, and Aliso Viejo, respectively. As the maps show, at the county level, the job proximity index shows that census block groups with the closest proximity to jobs somewhat correlate with areas that have the lowest economic and educational outcomes. However, areas with highest scores tend to be located near the highways. Areas with very low scores are on or around Garden Grove, Westminster, Huntington Beach, and the east and southeast of the County, such as cities of Mission Viejo, Laguna Hills, Rancho Santa Margarita, Dana Point, and San Juan Capistrano. At the local level, all census block groups that overlay Aliso Viejo are scored at the second highest proximity to jobs (60 -80, refer to Figure CP-30).
According to OCTA, bus route 87 passes through Aliso Viejo and stops at Aliso Viejo Middle School and Aliso Niguel High School. Though there’s one bus route passing through, OCTA has numerous services to help with the mobility for all residents in Aliso Viejo as well as seniors and persons with disabilities. The Senior Mobility Program is a program partnered between Aliso Viejo and OCTA to provide residents, who are 60 years or older, with an alternative transportation by contracting with California Yellow Cab. This service are scheduled and on-demand and provide transportation to and from community centers. For transportation to medical and social services, seniors can utilize the Age Well Senior Services Non-Emergency Medical Transportation. OCTA Paratransit Services are for applicants with physical and/or cognitive limitations. OCTA Same -Day Taxi Service offers subsidized trips, seven days a week for eligible customers. To help improve transit access all other residents, the OCTA has added a new service called OC Flex to address regional and statewide concerns, especially for short-trip challenges. OC Flex is $4.50 per day for unlimited rides.
A micro-transit service such as OC Flex helps ensure that members of protected classes can access services, such as schools, and grocery stores, and jobs in employment centers.
In conclusion, all the communities in Aliso Viejo has a generally high score for access to employment and has additional mobility resources, such as OC Flex and Senior Mobility Program, to provide affordable transportation options for students, seniors, and persons with disabilities.
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Figure CP-27: All Transit Performance Score, Orange County, 2019
Figure CP-28: All Transit Performance Score, Aliso Viejo, 2019
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Figure CP-29: Jobs Proximity Index, Orange County (HUD, 2014-2017)
Figure CP-30: Jobs Proximity Index, Aliso Viejo (HUD, 2014-2017)
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Environmental
The California Office of Environmental Health Hazard Assessment (OEHHA) developed a screening methodology called the California Communities Environmental Health Screening Tool (CalEnviroScreen 4.0, 2021 ) to help identify California communities disproportionately burdened by multiple sources of pollution . In addition to environmental factors (pollutant exposure, groundwater threats, toxic sites, and hazardous materials exposure) and sensitive receptors (seniors, children, persons with breathing difficulties, such as asthma, and low birth weight infants), CalEnviroScreen also takes into consideration socioeconomic factors. These factors include educational attainment, linguistic isolation, poverty, and unemployment. High scoring Census tracts tend to be more burdened by pollution from multiple sources and are most vulnerable to its effects, taking into account their socioeconomic characteristics and underlying health status.
Figure CP-31 on the next page shows the CalEnviroScreen 4.0 scores for Orange County.
As we can see in this figure, at the county level, census tracts with high scores tend to be located on half of the west side of the County, mainly concentrated around Anaheim, Buena Park, Garden Grove, Santa Ana area. There are pockets of high scores in Costa Mesa, Newport Beach, Lake Forest, and San Juan Capistrano Area. Aliso Viejo had relative low scores, as seen in Figure CP-32 on the next page, with two Census tracts in the lowest range (1 to 5 percent), two in the 5 to 10 percent range, four in the 10 to 15 percent range and two in the 15 to 20 percent range. According to the CalEnviroScreen 4.0 Data Dashboard, which selected 10 census tracts for Aliso Viejo, the average CalEnviroScreen 4.0 percentile is 10.4, the average pollution burden percentile is 21, and the average population characteristics percentile is 10.5. Figure CP- 33 shows the scores of each indicator. In this figure we see how tracts with higher scores might be due to high pollution scores, such as traffic and ozone as well as hazardous waste and impaired water bodies. In addition, housing burden plays a role in the slightly higher scores on the north and east side of Aliso Viejo.
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Figure CP-31: CalEnviroScreen 4.0 – Orange County, 2021
Figure CP-32: CalEnviroScreen 4.0 – Aliso Viejo, 2021
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Figure CP-33: CalEnviroScreen 4.0 Average Indicator Percentile Values
DISPROPORTIONATE HOUSING NEEDS
The AFFH Rule Guidebook defines disproportionate housing needs as “a condition in which there are significant disparities in the proportion of members of a protected class experiencing a category of housing needs when compared to the proportion of a member of any other relevant groups or the total population experiencing the category of housing need in the applicable geographic area.” 24 C.F.R. § 5.152” The analysis is completed by assessing cost burden, severe cost burden, overcrowding, and substandard housing. 640
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The Comprehensive Housing Affordability Strategy (CHAS) developed by the Census Bureau for HUD provides detailed information on housing needs by income level for different types of households. Housing problems considered by CHAS include:
• Housing cost burden, including utilities, exceeding 30 percent of gross income; • Severe housing cost burden, including utilities, exceeding 50 percent of gross income; • Overcrowded conditions (housing units with more than one person per room); and/or
• Units with physical defects (lacking complete kitchen or bathroom) As shown in Table CP -42, a higher percentage of Black (62 percent) and Hispanic (44 percent), households experience housing problems compared to White (39 percent), Asian (35 percent), and all City households (39 percent). Families with more than five members also experience housing problems disproportionately (50 percent). Aliso Viejo households experience housing problems (47 percent) at lower rates than the County overall (51 percent).
The data in this analysis for disproportionate housing needs used the most up-to-date data from HUD CHAS, which is from the 2015-2019 ACS 5-year average data.
Table CP-42 Demographics of Households with Disproportionate Housing Needs, Aliso Viejo Households Experiencing
Any of 4 Housing Problems
Households with
Problems
Number of
Households
Percentage of
Households with
Problems
Race/Ethnicity
White, Non-Hispanic 4,840 12,570 38.50%
Black, Non-Hispanic 235 380 61.84%
Hispanic 930 2,120 43.87%
Asian or Pacific Islander, Non-
Hispanic
995 2,830 35.16%
Native American, Non-Hispanic
Total
20 70 28.57%
7,020 17,970 39.07%
Household Type and Size
Family households, <5 people 3,955 11,390 34.72%
Family households, 5+ people 705 1,420 49.65%
Non-family households 2,635 5,605 47.01%
Households Experiencing
Any of 4 Severe Housing
Problems
Households with
Severe Problems
Number of
Households
Percentage of
Households with
Severe Problems
Race/Ethnicity
White, Non-Hispanic 2,075 12,570 16.51%
Black, Non-Hispanic 140 380 36.84%
Hispanic 400 2,120 18.87%
Asian or Pacific Islander, Non-
Hispanic
425 2,830
15.02%
Native American, Non-Hispanic 0 70 0.00%
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Cost Burden
A household is considered cost burdened if it spends more than 30 percent of its income in housing costs, including utilities. To summarize, according to HUD’s 2015-2019 CHAS data, there are approximately a total of 6,647 households out of the 18,515 total households (or
35.9%) in the city who overpay or are housing cost burdened. Specifically, 2,984 homeowners (out of total 11,135) are cost burdened and 3,675 (out of 7,380) renters are housing cost burdened in the city. This shows that a higher proportion of renters are cost burdened.
Since housing is the largest single expense item for most households, housing is considered affordable when a household spends 30% or less of its household income for shelter.
However, for those who are cost-burdened, they are left with limited income available for other necessities such as food, medicine, and transportation.
Table CP-16 on the next page is a breakdown of households by race or ethnicity and cost burden for Aliso Viejo and Orange County. Compared to Aliso Viejo’s 35.9% of households who are cost burdened, Orange County has 39.3% of its total households, which is more than the City’s. More owner- occupied households are cost- burdened Countywide (29.9%) compared to the City (26.8%). In addition, the table below shows estimates that American Indians, Blacks, and Hispanics are cost-burdened at the highest rate.
While 25.7% of White owners experience housing cost burdens, HUD CHAS estimates that
49.5% of White renters experience housing cost burdens. To put in context, there are an estimated 12,335 White households and 4,345 White households are estimated to be experiencing housing cost burden. In addition, according to the 2015-2019 HUD CHAS data, there are 2,815 Hispanic households, so this means that about 1,280 Hispanic households are housing cost-burdened. There are an estimated 15 American Indians, where we see in the table below that all homeowners are estimated to be cost-burdened. In addition, there are an estimated total of 355 Black households, 2,485 Asians, and zero (0) Pacific Islander households in the City.
Table C-P 16: Cost Burden (>30% of Gross Income) by Race/Ethnicity White Black Asian Amer.Ind. Pac.Isldr. Hispanic Other All Aliso Viejo
Owner-Occupied
Renter-Occupied
Total Households
25.7%
49.5%
35.2%
18.5%
65.9%
47.9%
26.0%
41.0%
29.6%
100.0%
0.0%
100.0%
0.0%
0.0%
0.0%
35.1%
55.4%
45.5%
18.9%
20.4%
19.6%
26.8%
49.8%
35.9%
Orange County
Owner-Occupied
Renter-Occupied
Total Households
28.4%
48.4%
35.3%
38.0%
53.1%
48.1%
31.8%
49.2%
38.5%
21.9%
37.5%
28.4%
30.9%
50.3%
41.9%
33.0%
57.7%
48.0%
29.4%
48.9%
39.1%
29.9%
51.8%
39.3%
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ALISO VIEJO GENERAL PLAN CP-168
Black (37 percent) and White (15 percent) households in Aliso Viejo experience cost burdens at higher rates than the Citywide average (14 percent).
Table CP-43
Demographics of Households with Severe Housing Cost Burden, Aliso Viejo Households Experiencing
Severe Housing Cost
Burden
Households with
Severe Cost
Burden
Number of
Households
Percentage of
Households with
Severe Cost Burden
Race/Ethnicity
White, Non-Hispanic 1840 12,570 14.64%
Black, Non-Hispanic 140 380 36.84%
Hispanic 225 2,120 10.61%
Asian or Pacific Islander, Non-
Hispanic
350
2,830
12.37%
Native American, Non-Hispanic
Total
0 70 0.00%
2,555 17,970 14.22%
Household Type and Size
Family households, <5 people 1010 11,390 8.87%
Family households, 5+ people 150 1,420 10.56%
Non-family households 730 5605 13.02%
The following four figures (Figures CP-33, CP-34, CP-35, and CP-36), compares overpaying renters and owners by Census Tract using the 2010-2014 and 2015-2019 ACS for the City of Aliso Viejo. The proportion of overpaying renters has remained about the same for the tracts on the north and east side of the City; however, the rest of the tracts show an increase in the proportion of renters who are cost burdened. In other words, the ACS data estimates an increase in renters experiencing housing cost burdens in the City overall. The maps for homeowners shows a different story. The figures comparing the proportion of homeowners experience housing cost-burden between 2010-2014 and 2015-2019, show that they have decreased overtime. In addition, tracts on the east and north where more than at least 40% of the homeowners were estimated to be cost-burdened has decreased to less than 40%.
The subsequent four figures (Figures CP-37, CP-38, CP-39, and CP-40) compare overpaying renters and owners by Census Tract using the 2 010-2014 and 2015 -2019 ACS for Orange County. This shows two different estimates in different years. Countywide, the estimated proportion of renters facing housing cost- burden between these two ACS data show that they remained about the same. Similar to patterns seen for Aliso Viejo, the ACS data estimates that proportions of homeowners in some census tracts in Orange County have experienced a decrease between 2014 and 2019. In other words, less homeowners are experiencing housing cost burdens, especially in areas around Santa Ana, Orange, Costa Mesa, Lake Forest, Mission Viejo, and Laguna Niguel.
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ALISO VIEJO GENERAL PLAN CP-169
To summarize, with careful consideration that the Figures on the next four pages are expressed at the Census Tract level with large margin of errors, HUD CHAS data estimates that Aliso Viejo’s 35.9% of total households experience housing cost burdens and those affected are among renters, especially among Blacks, American Indians, and Hispanic households.
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ALISO VIEJO GENERAL PLAN CP-170
Figure CP-33: Cost Burdened/Overpayment for Renters – Aliso Viejo (ACS 2015-2019)
Figure CP-34: Cost Burdened/Overpayment for Renters – Aliso Viejo (ACS 2010-2014)
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ALISO VIEJO GENERAL PLAN CP-171
Figure CP-35: Cost Burdened/Overpayment for Owners – Aliso Viejo (ACS 2015-2019)
Figure CP-36: Cost Burdened/Overpayment for Owners – Aliso Viejo (ACS 2010-2014)
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ALISO VIEJO GENERAL PLAN CP-172
Figure CP-37: Cost Burdened/Overpayment for Renters – Orange County (ACS 2015- 2019)
Figure CP-38: Cost Burdened/Overpayment for Renters – Orange County (ACS 2010- 2014)
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ALISO VIEJO GENERAL PLAN CP-173
Figure CP-39: Cost Burdened/Overpayment for Owners – Orange County (ACS 2015- 2019)
Figure CP-40: Cost Burdened/Overpayment for Owners – Orange County (ACS 2010- 2014)
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ALISO VIEJO GENERAL PLAN CP-174
Overcrowding
HCD defines overcrowding is defined as housing units with more than one person per room (including dining and living rooms but excluding bathrooms and kitchen). According to the 2018 five year ACS estimates, a lower percentage of households across all ethnic groups in Aliso Viejo are living in overcrowded conditions as compared to the County as a whole.
There is one Census tract in the northern portion of the City with a higher rate of overcrowding than the rest of the City, with between 8.3 and 12 percent of the population living in overcrowded conditions ( Figure CP-16). A severely overcrowded unit is when there is over 1.5 persons per room. Overcrowding is generally less of an issue in the City of Aliso Viejo compared to the County. Table CP-17 on the next page shows a breakdown of percentages of units for both greater than 1 person and greater than 1.5 persons per room.
According to HUD CHAS Data (2015 -2019), 2.21% of Aliso Viejo households are overcrowded, which includes 0.85% of owner- occupied households and 4.26% of renter households. There are an estimated zero 0.22% of owner-occupied units that are severely- overcrowded; however, 1.35% of renter households are estimated to be severely overcrowded. To put in context, there are 18,515 households in Aliso Viejo, where 11,135 are owner-occupied, and 7,380 are renter- occupied. More specif ically, according to the 2015-2019 ACS data, overcrowded households represented almost 0.85% of all owner- occupied households (approximately 94 households) and almost 4.26% of renter households (474 households) in Aliso Viejo. Combined, 2.21% of all 18,515 households (or 568 households in total) are overcrowded compared with 5.69% of all households in Orange County. There are an estimated total of 1,037,490 households in Orange County, 595,270 are owner-occupied and 442,220 are renter-occupied.
Figure CP-41 following Table CP -17 shows overcrowded households by Census Tracts for both Aliso Viejo and Orange County. Countywide, tracts showing where proportions of households are overcrowded by more than 20% is most common on the upper north half of Orange County, especially in or around cities of Anaheim, Garden Grove, Orange, and Santa Ana. We see some overcrowded tracts in Costa Mesa, Irvine (near Tustin and Santa Ana) as well as in San Juan Capistrano. Overcrowding is far less prevalent in census tracts in and around Aliso Viejo.
To summarize, overcrowding is generally not an issue in Aliso Viejo compared to the County. There are no known concentrations of overcrowded households in the City.
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ALISO VIEJO GENERAL PLAN CP-175
Table CP-17: Overcrowded Households by Tenure for Aliso Viejo and Orange County
Aliso Viejo City Orange County
>1 person per room >1.5 persons per room >1 person per room >1.5 persons per room Owner-Occupied
Renter-Occupied
Total Households
0.85%
4.26%
2.21%
0.22%
1.35%
0.67%
2.63%
9.79%
5.69%
1.03%
5.98%
3.15%
Table CP-44 TABLE CANNOT BE VERIFIED BY HUD CHAS DATA
Percentage of Overcrowded Households by Race or Ethnicity, Aliso Viejo vs. Orange County Geography
White, Non-
Hispanic
Black
Native
American
Asian
American,
Pacific
Islander Hispanic
Orange County 1.95% 6.52% 11.38% 7.76% 25.72%
Aliso Viejo 1.47% 0.00% 0.00% 2.79% 7.47%
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ALISO VIEJO GENERAL PLAN CP-176
Figure CP-41: Overcrowded Households, Aliso Viejo vs. Orange County
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ALISO VIEJO GENERAL PLAN CP-177
Substandard Conditions
The U.S. Census looks at two types of substandard housing problems: 1) households without a hot and cold piped water, a flush toilet, and a bathtub or shower; and, 2) households with kitchen facilities that lack a sink with piped water, a range or stove, or a refrigerator.
These definitions look at what is included inside a housing unit, not outside.
The ACS data includes surveys about some of the factors that may result in substandard housing, such as lack of plumbing facilities and lack of complete kitchen facilities. Since this data is not available at the City level for years 2014 -2018 and 2015-2019, ACS 2016-2020 was used instead. In Orange County, of the estimated 1,040,001 occupied housing units, approximately 12,942 units lack complete kitchen facilities and 2,337 units lack complete plumbing facilities. In Aliso Viejo, of the estimated 18,428 occupied housing units, approximately 205 units lack complete kitchen facilities and 17 units lack complete plumbing facilities.
In addition, HUD’s latest 2015-2019 CHAS data tracks housing problems and severe housing problems. Housing problems is defined as a household having the following problems:
incomplete kitchen facilities, incomplete plumbing facilities, more than 1 person per ro om, and cost burden greater than 30%. Severe housing problems is defined as having the following conditions: incomplete kitchen facilities, incomplete plumbing facilities, more than
1.5 persons per room, and cost burden greater than 50%.
Table CP-18 on the next page shows housing problems by race and ethnicity for owner and renter households in both Aliso Viejo and Orange County. According to this table, the top three racial/ethnic groups that have the highest proportions of households with housing problems are Whites, Hispanics, and Asians. This observation is for both owner and renter households. These figures are different from the County, where the top three racial/ethnic groups that have the highest proportions of households with housing problems for o wner households are Hispanics, American Indians, and Asians. For renter households, they are Hispanics, American Indians, and Pacific Islanders. The data on this table is based on the estimated 11,135 owner households and 7,380 renter households for Aliso Viejo. For Orange County, the data is based on the estimated 595,270 owner households and 442,220 renter households.
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ALISO VIEJO GENERAL PLAN CP-178
Table CP-18: Housing Problems by Race/Ethnicity
Race or
Ethnicity
Aliso Viejo Orange County
Owner Renter Owner Renter
Pop. % Pop. % Pop. % Pop. %
White
Black
Asian
American Indian
Pacific Islander
Hispanic
770
0 225
15 0
164
6.9%
0.0%
2.0%
0.1%
0.0%
1.5%
1,360
90 230
0 0
470
18.4%
1.2%
3.1%
0.0%
0.0%
6.3%
47,560
490
22,780
230
80 25,145
13.4%
8.2%
18.4%
19.7%
7.6%
25.6%
54,300
4,050
29,875
355
565
79,700
29.2%
33.6%
38.5%
42.2%
41.2%
52.0%
Total
Households
1,174 10.5% 2,150 29.1% 96,285 16.2% 168,845 38.2%
*Data not available for Other at County level
Table CP-19 below shows proportions of units with housing problems and severe housing problems for the City of Aliso Viejo and Orange County. The CHAS data showed that
37.9% (7,030) out of the 18,515 units have housing problems while 18.2% (3,370) have severe housing problems. These figures are significantly less than the County figures, where
42.3% (459,530) out of the County’s 1,037,490 total households have housing problems and 26.1% (270,525) have severe housing problems.
Table CP-19: Households with Housing Problems and Severe Housing Problems, CHAS 2015-2019
Aliso Viejo Orange County
Housing Problems Severe Housing Problems Housing Problems Severe Housing Problems Owner-Occupied
Renter-Occupied
Total Households
3,070 (27.6%)
3,960 (35.6%)
7,030 (37.9%)
1,175 (10.6%)
2,195 (29.7%)
3,370 (18.2%)
196,080 (32.9%)
263,450 (59.6%)
459,530 (42.3%)
98,260 (16.5%)
172,265 (38.9%)
270,525 (26.1%)
Figures CP-42 and CP-43 on the next few pages shows a regional map and local map from the AFFH Data Viewer where see severe housing problems in Orange County by city. As the maps show, he City of Aliso Viejo is categorized to have one of the least proportions of severe housing problems (at approximately 17.9%) compared to the rest of the cities in the County. Cities who experience greater proportions housing units, with more than 40% of households, that have severe housing problems are located on located in the middle of Orange County, with Santa Ana having the highest proportion of its housing units with severe housing problems at 46.6% and Midway City at 45.3%.
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ALISO VIEJO GENERAL PLAN CP-179
Figure CP-42: Percent of Households with Four Severe Housing Problems by City, Orange County, CHAS 2019
Figure CP-43: Percent of Households with Four Severe Housing Problems by City – Aliso Viejo (CHAS 2019)
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ALISO VIEJO GENERAL PLAN CP-180
The City estimates that less than 2 percent of homes in Aliso Viejo are in substandard condition based on American Home Survey (AHS) data. According to AHS, there are 219 homes without any fuel used, 19 homes without complete plumbing facilities, 191 homes lacking complete kitchen facilities, and 223 without telephone services.
Housing age is frequently used as an indicator of housing condition and rehabilitation needs.
In general, residential structures over 30 years of age require minor repairs and modernization improvements, while units over 50 years of age are likely to require major rehabilitation such as roofing, plumbing, and electrical system repairs. Table CP -20 below shows housing unit age, broken down by three age- ranges, for the City of Aliso Viejo, Orange County, and the 10 census tracts that overlay Aliso Viejo. As the newest City in Orange County, the majority of the City’s housing is less than 30 years old. As the table shows, approximately 65.1 percent of the City’s housing is less than 30 years old, while less than 3 percent of the housing is older than 50 years. These numbers show that the majority of the City’s housing stock is younger in age and likely do not require major rehabilitation soon.
Please note that Table CP-20 below is based on 2015-2019 ACS data. The estimates of total housing units for the City of Aliso Viejo is slightly different and greater than previous estimated numbers because this number includes housing units that are both occupied and unoccupied. In addition, ACS did not have data available at the City level (or Place) for 2014-2018 and 2015 -2019. So the numbers of housing given here are based on the summation of all census tracts that overlay Aliso Viejo.
Table CP-20: Percent of Housing Units Built by Year, by Census Tracts Year Built
Geography 1969 or earlier
(50+ years)
1970-1989
(30-40 years)
1990 or later
(<30 years)
Total Housing
Units
Aliso Viejo 2.81% 32.1% 65.1% 21,475
Census Tract 423.20
Census Tract 626.33
Census Tract 626.34
Census Tract 626.35
Census Tract 626.36
Census Tract 626.37
Census Tract 626.38
Census Tract 626.39
Census Tract 626.40
Census Tract 626.41
3.04%
0.96%
1.31%
1.47%
1.24%
0.64%
4.53%
0.54%
0.59%
12.6%
79.6%
3.64%
48.2%
23.0%
37.6%
24.4%
14.4%
10.2%
26.1%
48.5%
17.3%
95.4%
50.5%
75.5%
61.2%
74.9%
81.1%
89.3%
73.3%
38.9%
2,631
1,869
2,051
1,695
1,527
2,508
2,516
2,773
1,684
2,221
Orange County 37.4% 37.0% 25.5% 1,118,148
The table above shows one track that has the highest number of housing units that more than 50 or more years of age. This tract is 626.21, which is located on the north side of Aliso Viejo. Having a high number of older units mean that units tend to be affordable and 655
COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-181
often correlates with having an increased number of overcrowded households as well as substandard housing conditions. According to local knowledge, the northeast portion of the City, known as Via Iglesia, differs from the remainder of Aliso Viejo in many ways. The Via Iglesia neighborhood was annexed from the County during incorporation but was not part of the City’s original master plan. Via Iglesia consists of a series of fourplexes, unlike other areas of the City, and is largely Hispanic with its own community center and park. It consists of an older housing stock with lower incomes, and likely requires additional investment rehabilitation to maintain the quality of homes.
In addition, staff also conducted a windshield survey on the City in November of 2021. It is estimated that 75% of the City’s residential area was surveyed. The areas that were predominantly not included were gated communities.
Of the developments visited, the majority had no visible issues. For those that did have some level of disrepair, the most common issue was chipped or peeling paint (4 instances).
Next were fencing issues (3), deteriorated fascia (2), dead or dying landscaping (2), and single instances of roof damage, cracks and general disrepair.
The data above does not include the Via Iglesia neighborhood, where the City found widespread instances of peeling fascia, cracks on garage doors, peeling/chipping paint; older roofs that may require repair or replacement; overflowing dumpsters, illegal electrical wiring, original HVAC systems, fencing in disrepair and possible illegal construction. With these widespread issues in one neighborhood, the Via Iglesia community may be suitable for a housing revitalization grant program through use of CDBG funds.
In conclusion, the majority of the City of Aliso Viejo’s residential buildings are less than 30 years old and occurrence of substandard housing conditions are likely to be low given this young housing stock. In addition, the data from AHS and ACS provides estimates of substandard housing conditions but these data have large margins of errors. The City has also reviewed the number of occurrences on substandard code enforcement cases and found that they have had two reports of substandard conditions in 2022 and 2023. They did not have any reports of substandard conditions in 2021.
Table CP-45
Number of Housing Units by Year Built, Aliso Viejo
Year Structure Built Number Margin of Error Percentage Margin of Error Built 2014 or later 257 ±75 1.3% ±0.4
Built 2010 to 2013 515 ±133 2.6% ±0.7
Built 2000 to 2009 2,260 ±279 11.5% ±1.5
Built 1990 to 1999 10,623 ±484 54.2% ±2.1
Built 1980 to 1989 4,799 ±332 24.5% ±1.6
Built 1970 to 1979 795 ±171 4.1% ±0.9
Built 1960 to 1969 153 ±91 0.8% ±0.5
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ALISO VIEJO GENERAL PLAN CP-182
Year Structure Built Number Margin of Error Percentage Margin of Error Built 1950 to 1959 155 ±96 0.8% ±0.5
Built 1940 to 1949 41 ±48 0.2% ±0.2
Built 1939 or earlier 9 ±13 0.0% ±0.1
Total housing units 19,607 ±384 19,607 –
Displacement Risk
UC Berkeley’s Urban Displacement Project (2018) defines residential displacement as “the process by which a household is forced to move from its residence – or is prevented from moving into a neighborhood that was previously accessible to them because of cond itions beyond their control.” As part of this project, the Urban Displacement Project includes an interactive map that displays changes in neighborhood characteristics that may indicate displacement (Figure CP-17).
The research has identified populations vulnerable to displacement (named “sensitive communities”) in the event of increased redevelopment and drastic shifts in housing cost.
They defined vulnerability based on the share of low -income residents per tract and other criteria including: share of renters is above 40%, share of people of color is more than 50%, share of low -income households severely rent burdened, and proximity to displacement pressures. Displacement pressures were defined based on median rent increases and rent gaps. As shown in Fig ure CP-44 on the next page, there are several tracts or communities that are identified as sensitive communities vulnerable to displacement in cities around Aliso Viejo and Orange County. This correlates with higher shares of renters who experience cost burden. Two key factors in visualizing displacement are the loss of low-income households and increases in rent. One area in Aliso Viejo is identified as being at-risk in the center of the City, south of the 73 Toll Road. There is a larger area identified as at-risk on the map; however, that is in a Census tract in an adjacent City.
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ALISO VIEJO GENERAL PLAN CP-183
Figure CP-44: Sensitive Communities in Aliso Viejo and Surrounding Cities
In addition, UC Berkley’s Urban Displacement project also created an Estimated Displacement Risk (EDR) model for California, which identifies varying levels of displacement risk for low -income renter households in all census tracts in the state from 2015 to 2019. The model uses machine learning to determine which variables are most strongly related to displacement at the household level and to predict tract- level displacement risk statewide while controlling for region. UDP defines displacement risk as a census tract with characteristics which, according to the model, are strongly correlated with more low-income population loss than gain. In other words, the model estimates that more low-income households are leaving these neighborhoods than moving in.
Figure CP-45 on the next page is a map showing a conservative estimate of low-income loss and is used as a tool to help identify housing vulnerability. Dissimilar to the previous figure, Aliso Viejo shows tracts that appears to have a very low-risk of displacement. This correlates with lower proportions of households that are overcrowded and housing cost-burdened in the City as described in previous sections.
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ALISO VIEJO GENERAL PLAN CP-184
Figure CP-45: Estimated Displacement Risk in Aliso Viejo and Surrounding Cities
Knowing the popul ation of individuals experiencing homelessness is a good indicator for displacement risk in communities. This information helps us understand where individuals have been observed, what reasons have led them to experience homelessness, and any additional special needs, such as health care.
The County of Orange’s latest point- in-time count in 2022 has counted 3,057 homeless unsheltered individuals and 2,661 sheltered homeless. (For more information on the results of this point -in-time count, please see the “2022 Point in Time Summary Infographic” at http://ochmis.org/point-in-time-count-pit/.) Disabling conditions reported among these figures found that approximately 29.5% of unsheltered homeless individuals and 28.1% of sheltered homeless individuals have mental health issues. They also found that 41.5% of unsheltered and 20.2% of sheltered homeless individuals have substance use issues and
32.2% of unsheltered and 24.9% of sheltered homeless individuals have a physical disability.
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ALISO VIEJO GENERAL PLAN CP-185
The County of Orange divides the County by three service planning areas. Figure CP-46 on the next page shows a copy of the tables reported for the 2022 point-in-time count. As the table shows, Aliso Viejo has a total of 17 homeless individuals counted. This figure shows that cities in the South Service Planning Area where Aliso Viejo resides has a lower count compared to the North and Central Planning Area of Orange County.
Figure CP-46: 2022 Point in Time Count from County of Orange
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-186
In addition, the County of Orange provided point-in-time count results from 2019 to 2022.
Figure CP-47 below shows these comparisons for the South Service Planning Area where Aliso Viejo and its neighboring cities reside in. As the table below shows, the count shows that there are 12 more unsheltered individuals counted in 2022 than in 2019 and an additional of 4 sheltered individuals. Together, this shows a 1,600% increase. Even though there has been an increase in both sheltered and unsheltered individuals in Aliso Viejo, regionally, we s ee a decrease in counts. Housing provided for these individuals by the County are emergency shelter, transitional housing, rapid rehousing, and safe havens.
Figure CP-47: 2019 and 2022 Results Comparison for South Service Planning Area
Displacement due to environmental hazards is quite possible in Aliso Viejo. Please refer to the City’s Safety Element ( https://avcity.org/DocumentCenter/View/395/Safety-E lement- PDF) which provides detailed information on possible natural hazards residents may experience and thus displaced.
According to the Safety Element, Aliso Viejo’s developed properties and open spaces may be threatened by wildland fires because the City is surrounded by natural vegetation communities, including brush-covered canyons and hillsides. Floods are also a potential in Aliso Viejo since Aliso Creek and Wood Canyon Channels are the prior primary north to south regional drainage systems passing through the City. Figure CP- 48 on the next page shows areas in Aliso Viejo (mainly on the east side) where there is a 1% and a 0.2% annual chance flood hazard. This data was obtained from the Federal Emergency Management Agency (FEMA). The City of Aliso Viejo has goals, policies, and programs in place to protect lives and property of the residents and visitors of Aliso Viejo from unnecessary risk due to wildfires and flooding as outlined in the Safety Element. 661
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ALISO VIEJO GENERAL PLAN CP-187
Figure CP-48: Special Flood Hazard Areas – Aliso Viejo (2020)
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ALISO VIEJO GENERAL PLAN CP-188
Figure CP-17
Other Data
Tenure – Aliso Viejo’s households are primarily homeowners. According to AHS data, just over 60 percent of households are owners while almost 40 percent are renters.
Displacement Typology, Aliso Viejo
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-189
OUTREACH
The City of Aliso Viejo has recently hired a Public Information Officer/Management Analyst. A large portion of the job duties include updating the City’s website, keeping residents and stakeholders current on City events through social media and producing a weekly e-News newsletter. Through this position and their responsibilities, the City intends to engage residents, businesses and other stakeholders in a more robust fashion.
LOCAL DATA AND KNOWLEDGE (Moved to Substandard
Conditions)
The northeast portion of the City, known as Via Iglesia, differs from the remainder of Aliso Viejo in many ways. The Via Iglesia neighborhood was annexed from the County during incorporation but was not part of the City’s original master plan. Via Iglesia consists of a series of fourplexes, unlike other areas of the City, and is largely Hispanic with its own community center and park. It consists of an older housing stock with lower incomes, and requires additional investment to maintain the quality of homes.
Staff also conducted a windshield survey on the City in November of 2021. It is estimated that 75% of the City’s residential area was surveyed. The areas that were predominantly not included were gated communities.
Of the developments visited, the majority had no visible issues. For those that did have some level of disrepair, the most common issue was chipped or peeling paint (4 instances).
Next were fencing issues (3), deteriorated fascia (2) , dead or dying landscaping (2), and single instances of roof damage, cracks and general disrepair.
The data above does not include the Via Iglesia neighborhood, where the City found widespread instances of peeling fascia, cracks on garage doors, peeling/chipping paint; older roofs that may require repair or replacement; overflowing dumpsters, illegal electrical wiring, original HVAC systems, fencing in disrepair and possible illegal construction. With these widespread issues, the Via Iglesia community may be suitable for a housing revitalization grant program through use of CDBG funds.
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ALISO VIEJO GENERAL PLAN CP-190
SUMMARY OF FAIR HOUSING ISSUES AND SITES INVENTORY
The next table (and figure) shows sites inventory in the Census Tracts that overly the City of Aliso Viejo. The first table shows the site inventory list by Census Block Group and the following table shows the total number of RHNA units with respect to AFFH variables.
Note that the table does not include information for sensitive communities and for severe housing problems due to the lack of data at the Census Block Group level. Given the AFFH analysis above and the table on the next page, the following provides a summary of the AFFH analysis and how the sites inventory may or may not exacerbate AFFH conditions:
Integration and Segregation: Race and Income
Census tracts with the highest concentration of minorities and low/moderate- income population (LMI) are located in the northeastern part of the City. The sites inventory identified sites outside this area to offer additional opportunities for lower-income housing in areas with higher opportunity.
The communities of City of Aliso Viejo, especially at the Census Tract and Census Block Group level, have sizable proportions of Whites, majorly diverse, and does not have any concentrations of racial/ethnic minorities. According to Table CP-21, there are two census tracts where ethnicity Hispanic population is greater than 20%. These are Census Tracts 423.20 (at 34.7%) and 626.36 (at 26.6%), which have slightly sizable proportions.
Furthermore, the City’s residential sites inventory used to meet the 2021-2029 RHNA does not disproportionally concentrate lower or moderate income units in these tracts. There are no moderate income units located in tracts where racial/ethnic minorities make up 20- 40% of the population. In addition, there are no lower income units located within these tracts.
There are no tracts in the City where the proportion of the population with a disability is higher than 20%; therefore, the City’s RHNA strategy will not exacerbate concentration of disabled groups.
As seen under Familial Status above, the majority of the census tracts have high proportions of households where children live in married couple households. One census tract, 626.40, has a high proportion of children living in a single -parent female-headed household at
31.1%. There are 60 RHNA units in this tract. Since segregation on the basis of familial status is generally not an issue in Aliso Viejo, the RHNA units will not concentrate particular households with specific familial status.
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ALISO VIEJO GENERAL PLAN CP-191
There is one concentration of block groups that is considered an LMI area where more than 50% of households belong to low or moderate income groups. These are block groups in Census Tract 423.20. There are no RHNA sites in this tract.
Racially/Ethnically Concentrated Areas of Poverty and Affluence
There are no R/ECAPs or TCAC-designated areas of high segregation and poverty in Aliso Viejo. While no racially/ethnically concentrated areas of poverty (per HUD’s definition) were found in Aliso Viejo, some tracts with a high concentration of minorities and LMI populations were found in the northeastern part of the City. Census Tract 626.33 can be considered a concentrated area of affluence as it has a large proportion of White population and the highest range in median income. Some sites feasible for lower-income housing and residential recycling sites identified in the sites inventory are in located in more affluent areas. However, sites identified in the sites inventory are locations with more access to opportunities.
Access to Opportunity
All tracts in the City are designated as highest resource areas. There are no areas in the City with very poor environmental conditions. Therefore, the City’s residential sites does not disproportionately concentrate units in low resource areas or expose units to significantly degraded environmental conditions.
Based on the TCAC/HCD Opportunity Maps, the City is categorized as moderate resource to highest resources levels. The sites identified in the site inventory are located in tracts identified as high resource and highest resource. In addition, the City has identified properties in its sites inventory located all around the City.
Disproportionate Housing Needs
The fair housing assessment found Black (non- Hispanic) households have a higher percentage of households with problems at 61.84% in comparison to the County’s 48.29% Black (non-Hispanic) households with problems. The sites inventory identified sites in high opportunity areas to provide access to opportunities and mitigate the dispropo rtional housing needs.
The proportion of overpaying renters has generally slightly increased in the tracts in Aliso Viejo. According to the data provided by the AFFH Data Viewer, most tracts have proportions of cost burdened renters between 40 to 60%. The Census Tract with the highest proportion of cost burdened renters is Census Tract 626.39 at 70.2%. This tract 666
COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-192
contains three sites to meet the City’s RHNA, potentially adding 478 lower income units.
This tract also has one of the highest proportions of populations with a disability (at 7%).
There are no tracts where more than 8.2%, the Statewide average, of households are overcrowded. The City’s RHNA strategy provides opportunities to introduce affordable housing in this tract.
The City’s residential neighborhoods are virtually built out, and future residential development will likely occur within the City’s mixed -use overlay. This RHNA strategy relies on underutilized office properties where residential uses would be permitted, as anticipated through a residential overlay zone. The locations of the candidate sites to accommodate future housing needs are distributed through the city as shown in the following map (Figure CP-49).
Figure CP-49: Site Inventory in Aliso Viejo
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-193
Table CP-21: AFFH Table and Identified Sites in Census Tracts that Overlay Aliso Viejo, CA
Census
Tract
(CT)
Site Total
Capacity
(Units)
Income Distribution Total
Hsg.
Units
# of
HHs
in CT
%
Non-
White
%
His-
panic
TCAC
Opp.
Cat.
%
Dis-
ability
% LMI
HHs
%
Overpay
Renters
RCAA? %
Overpay
Owners
Displace
ment
Risk?
Lower Moderate Above
Moderate
423.20 2,631 2,532 50.6% 34.7% Highest 3.9% 51.2% 60.2% N 38.0% N 626.33 1,869 1,813 31.4% 10.5% Highest 4.6% 12.5% 45.7% Y 22.4% N 626.34 1 Columbia 60 36 6 18 2,051 1,932 34.6% 13.4% Highest 4.5% 23.9% 42.7% Y 38.7% N 626.35 1,695 1,637 38.3% 4.4% Highest 6.8% 19.1% 50.5% Y 36.8% N 626.36 1,527 1,412 48.2% 26.6% Highest 11.2% 38.5% 52.7% N 44.5% N 626.37 The Commons
Aliso Viejo Town Center
26800 Aliso Creek Road
Sub Total
362
518
210
1,076
18 350
126
480
18 168
21 207
326
0 63
389
2,508 2,327 38.9% 6.7% Highest 8.1% 30.7% 50.7% N 46.7% Y 626.38 2,516 2,403 47.1% 18.4% Highest 4.3% 32.4% 51.0% N 36.7% N 626.39 Freedom Lane
Aliso Creek Church
Corpus Christi Church
Sub Total
509
101
108
718
340
68 72
478
169
33 36
239
0 0
0 0
2,773 2,619 40.9% 3.6% Highest 7.0% 17.3% 70.2% Y 27.4% N 626.40 35 Journey 60 36 6 18 1,684 1,571 36.8% 16.5% Highest 3.9% 48.9% 52.9% N 42.9% N 626.41 2,221 2,024 44.8% 2.0% Highest 13.8% 47.7% 65.4% N 28.4% N TOTAL 1,914 1,030 458 495
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-194
IDENTIFICATION OF TOP FAIR HOUSING ISSUES AND
CONTRIBUTING FACTORS
According to HCD, a fair housing issue is a condition in a geographic area of analysis that restricts fair housing choice or access to opportunity. The following summarizes the top three fair housing issues along with its contributing factors in Aliso Viejo:
1. Insufficient and Inaccessible Housing Options in High Opportunity Areas Housing Disparities for Low-Income Residents and Displacement Risk As seen in the AFFH analysis above, Aliso Viejo offers housing in the highest opportunity areas. However, the City was incorporated in 2001 and most of its residential developments are young, being built in the last 30 years. Often both affordable housing stock and aging housing stock are present in cities that provide affordable housing for all various income levels and family compositions, not so in Aliso Viejo. Therefore, Aliso Viejo has identified that they have insufficient affordable housing options for low -income residents. Identifying this issue means that low-income residents and those who are in the protected classes can be at risk of displacement or experience housing cost burdens that would affect other aspects of their daily lives.
In addition, the analysis on data concerning housing cost burden, overcrowding, housing problems, and displacement risk, shows that a couple of communities (or few Census Tracts) have struggling low -income residents. Thus, Aliso Viejo can assist residents by tackling contributing factors (listed below) as outlined in the program. The AFFH analysis, along with the 2020 AI, have found there was a need opportunities to expand access of opportunity for people who identify with any protected classes and protect residents from displacement. One of the ways to address the issue of insufficiency of affordable homes, besides developing more affordable housing units, is to see if the OC Housing Authority can increase opportunities for residents to obtain Housing Choice Vouchers. According to the AFFH Data Viewer, in 2021, there is an estimated 201 housing vouchers distributed to residents.
Contributing Factors:
• Location and type of affordable housing
• Lack of access to opportunity due to high housing costs • Lack of Insufficient fair housing outreach and enforcement • Availability of affordable housing
• Availability of affordable units in a range of sizes
• Insufficient Housing Choice Vouchers
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ALISO VIEJO GENERAL PLAN CP-195
• Displacement of residents due to economic pressures
2. Protecting Existing Residents from Displacement
The analysis found a concentration of households vulnerable to displacement. Based on the AFFH Data Viewer, the households vulnerable to displacement are towards the center of the city.
Contributing Factors:
• Displacement of residents due to economic pressures
• Availability of affordable housing
• Availability of affordable units in a range of sizes
2. Insufficient Outreach and Education of Existing Resources for Persons with Disabilities and Single Female-headed Households
All the communities in Aliso Viejo have persons with disabilities, which mostly consist less than 10% of the population at the Census Tract level. To address the insufficient number of housing units for persons with disabilities across the county, the City adopted a Housing and Reason able Accommodation regulation and procedures. In addition, the City has opportunities to encourage the development of affordable housing options with supportive services for persons with disabilities. According to the data used in this analysis on persons with disability, the two major disabilities is ambulatory and cognitive.
Moreover, the analysis also found that two Census Tracts have the highest proportions of persons with disabilities (though still remaining less than 20% of the tract’s population) and the two correlate with high proportions of elderly living in the tract or veterans.
Encouraging development of housing with access to resources, such as transportation and schools, can also help persons with disabilities to access helpful resources.
Aliso Viejo is one of the top two cities, compared to its surrounding cities, to have the most female-headed households, after Laguna Hills. According to the ACS 2014-2018 data,
5.1% of Aliso Viejo’s households are female- headed households. Female- headed households who have children, require special consideration and assistance because they are likely to have a greater need for affordable housing, accessible and affordable day care, health care, and supportive services. The City has opportunities to partner with schools and non-profit organizations to outreach and inform female- headed households of the services and resources available to them and their children. In addition, informing them of opportunities to apply for affordable housing, such as the Housing Choice Voucher, can help alleviate financial burdens, such as housing cost burdens.
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-196
Contributing Factors:
• Insufficient - Lack of outreach and education regarding supportive services for persons with disabilities
• Lack of education regarding access to resources available in the City and County, such as schools, transportation, and other in -home or community resources, for persons with disabilities and single female-headed households
3. Substandard Conditions
Although data on housing problems and housing age from the ACS has provided us with estimates that approximately one- third of the housing stock deals with possible substandard conditions, the City of Aliso Viejo has an opportunity to increase the education to understand what housing substandard housing conditions are, how they can be addressed, and what agencies exist to help address these conditions. In addition, based on the windshield survey, Via Iglesia neighborhood had more widespread issues throughout the community in comparison to the rest of the city.
Contributing Factors:
• Availability of affordable and healthy homes for very-low incomes • Outreach and education on code enforcement
• Cost of repairs or rehabilitation
• Via Iglesia neighborhood have homes in need of repairs
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-197
SUMMARY OF FAIR HOUSING ISSUES AND ACTIONS FOR
MITIGATION (MOVED TO PROGRAMS)
The following table summarizes fair housing issues in Aliso Viejo and actions the City intends to take to address these issues.
AFH Identified Fair
Housing Issues Contributing Factors City Actions
New Housing Options in
High Opportunity Areas
- Expand access to
opportunity for
protected
classes
� Location and type of
affordable housing
� Lack of access to
opportunity due to
high housing costs
� Lack of fair housing
outreach and
enforcement
� Availability of
affordable housing
� Availability of
affordable units in a
range of sizes
� Identify sites in high opportunity areas
for new housing development
� Explore policies and programs that
increase the supply of affordable
housing
� Through the Fair Housing Foundation,
the City will conduct landlord
education campaign to educate
property owners about State law
prohibiting discrimination based on
household income
� Through the Fair Housing Foundation,
the City will provide fair housing
education and information to
apartment managers and homeowner
associations
on why denial of reasonable
modifications/accommodations is
unlawful
� Through the Fair Housing Foundation,
the City will conduct fair housing
outreach to tenants, landlords,
property owners, realtors, and
property management companies
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COMMUNITY PROFILE
ALISO VIEJO GENERAL PLAN CP-198
Protecting Existing
Residents from
Displacement
� Displacement of
residents due to
economic pressures
� Availability of
affordable housing
� Availability of
affordable units in a
range of sizes
� Attend quarterly OCHA Housing
Advisory Committee to enhance the
exchange of information regarding the
availability, procedures, and policies
related to the Housing Assistance
Voucher program and regional housing
issues
� Provide five-year and annual PHA plan
certifications
AFH Identified Fair
Housing Issues Contributing Factors City Actions
Provide Access and
Inclusion for Persons
with
Disabilities
� Lack of supportive
services for persons
with disabilities
� Lack of access to
resources, such as
schools,
transportation, and
other in-home or
community resources,
for persons with
disabilities
Review and amend if necessary the City’s
Housing and Reasonable
Accommodation regulations and
procedures
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STATE OF CALIFORNIA - BUSINESS, CONSUMER SERVICES AND HOUSING AGENCY GAVIN NEWSOM, Governor
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT
DIVISION OF HOUSING POLICY DEVELOPMENT
2020 W. El Camino Avenue, Suite 500
Sacramento, CA 95833
(916) 263-2911 / FAX (916) 263-7453
www.hcd.ca.gov
May 19, 2023
City Manager David Doyle
City of Aliso Viejo
12 Journey Suite 100
Aliso Viejo, CA 92656
Dear City Manager David Doyle:
RE: Failure to Adopt a Compliant 6
th Cycle Housing Element – Letter of Inquiry
The purpose of this letter is to inquire about the status of Aliso Viejo’s (City) 6 th cycle
planning period (6th cycle) housing element pursuant to Government Code section 65588, subdivision (e). As you are aware, the 6th cycle update was due October 15, 2021.
Therefore, the City is out of compliance with State Housing Element Law (Article 10.6 (commencing with section 65580) of Chapter 3 of the Government Code). The California Department of Housing and Community Development (HCD) is requesting the City provide a specific timeline for (1) submitting an updated draft housing element and (2) obtaining compliance with State Housing Element Law no later than June 9, 2023.
6th Cycle Housing Element Submission and Review History
The 6th cycle planning period for the City of Aliso Viejo is October 15, 2021, through October 15, 2029. The City failed to adopt a compliant housing element by its 6th cycle due date of October 15, 2021, pursuant to Government Code section 65588. HCD records are as follows:
• On August 19, 2021, the City submitted a draft housing element to HCD for review.
• On October 18, 2021, HCD issued a findings letter to the City noting multiple revisions necessary for the housing element to be compliant with State Housing Element Law.
• On February 1, 2022, the City submitted an element adopted on January 19, 2022, to HCD for review.
• On April 1, 2022, HCD issued a second findings letter to the City noting revisions were still necessary for the housing element to be compliant with State Housing Element Law.
674
City Manager David Doyle
AB 1398, Statutes of 2021
Please note, pursuant to Assembly Bill 1398 (Chapter 358, Statutes of 2021), a jurisdiction that fails to adopt a compliant housing element within one year from the statutory deadline cannot be found in compliance until any rezones necessary to accommodate a shortfall of sites are completed. (Gov. Code, § 65583, subd. (c)(1)(A), Gov. Code, § 65583.2, subd. (c).)
Consequences of Noncompliance
Various consequences may apply if the City does not have a housing element in compliance with State Housing Element Law. First, noncompliance result in ineligibility or delay in receiving state funds that require a compliant housing element as a prerequisite, including, but not limited to, the following:
• Permanent Local Housing Allocation Program
• Local Housing Trust Fund Program
• Infill Infrastructure Grant Program
• SB 1 Caltrans Sustainable Communities Grants
• Affordable Housing and Sustainable Communities Program
Second, jurisdictions that do not meet their housing element requirements may face additional financial and legal ramifications. HCD may notify the California Office of the Attorney General, which may bring suit for violations of State Housing Element Law.
Further, state law provides for court-imposed penalties for persistent noncompliance, including financial penalties. For example, Government Code section 65585, subdivision (l)(1), establishes a minimum fine of $10,000 per month, up to $100,000 per month. If a jurisdiction remains noncompliant, a court can multiply those penalties by a factor of six. Other potential ramifications could include the loss of local land use authority to a court-appointed agent.
In addition to these legal remedies available in the courts, under the Housing Accountability Act (Gov. Code, § 65589.5, subd. (d)), jurisdictions without a substantially compliant housing element cannot rely on inconsistency with zoning and general plan standards as a basis for denial of a housing project for very low-, low-, or moderate- income households.1
1 For purposes of the Housing Accountability Act, housing for very low-, low-, or moderate-income households is defined as having at least 20 percent of units set aside for low-income residents or 100 percent of units set aside for middle-income residents. (Gov. Code § 65589.5, subd. (h)(3).) 675
City Manager David Doyle
Conclusion
HCD recognizes that, ultimately, state housing laws are effective only with the cooperation of local governments and understands staffing and resource constraints that may hinder efforts to gain compliance. However, housing elements are essential to developing a blueprint for growth and are a vital tool to address California’s prolonged housing crisis. Accordingly, state law has established clear disincentives for local jurisdictions that fail to comply with State Housing Element Law. To meet the 6th cycle update requirements, the City must submit a draft housing element to HCD for review, consider HCD’s written findings, adopt the housing element, and submit it to HCD for review and determination of substantial compliance. (Gov. Code, § 65585.)
HCD will consider any written response before taking further action authorized by Government Code section 65585, subdivision (j), including referral to the California Office of the Attorney General.
If you have any questions or would like to discuss the content of this letter, please contact Kevin Hefner of our staff at [email protected].
Sincerely,
Melinda Coy
Proactive Housing Accountability Chief
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CAUTION: This email originated from outside of our City of Aliso Viejo network. Do not click links or open attachments unless you recognize the sender and know the content is safe.
From: Kate VC
To: City Council; David Doyle; So Kim
Cc: Rona Henry; Cesar Covarrubias; [email protected]; McDougall, Paul@HCD; [email protected] Subject: Aliso Viejo Housing Element compliance and the Tesla site Date: Sunday, December 11, 2022 12:29:32 PM
December 11, 2022
To the Aliso Viejo City Council, City Manager Doyle, and Director. Kim:
I am a volunteer with Welcoming Neighbors Home. We advocate for housing solutions in South Orange County. We follow the Housing Element work for the 6th cycle and I have provided various commentary to both you and the HCD. I do not agree with City Manager Doyle that it is the HCD’s staffing changes that trigger the failure of Aliso Viejo to comply (re: Nov 16, 2022). The HCD provides enormous assistance called Building Blocks and other online aids, as well as telephone conferences, that the previous consultant could have employed toward more success. Advocates are available as well. It is not rocket science, nor is it capricious, but rather (sometimes tedious) hard work. Thirteen cities in Orange County are fully compliant. Ms. Kim should be able to tick off improvements in the next document that specifically and thoroughly respond to each HCD review comment. We will also be doing such a review and submitting a written response.
Normally when a city is out of compliance I would be complaining about any and all projects under consideration. This case is different because the Tesla retail establishment is clearly a positive for the community. I congratulate all who have worked towards its success.
On the other hand, the Commons site, and in particular the parking area, now being committed to Tesla, is no longer available for 497 RHNA units with 297 of those being critical lower-income level units. The current site inventory also does not include an adequate 15% cushion to protect against the no net loss law. The draft inventory includes 1,242 units with a cushion of 47 over the RHNA number of 1,195. That cushion should be at least 179. Without the Commons, the draft has only 745 units.
The goal should be 1,374 units or more and the city is short 629. For lower-income units, the city goal is 604, ideally with a cushion of another 90. Now only 380 lower-income sites are left, leaving a gap of 314. The city is vulnerable to violations of both SB 366 and AB 1397, both of which date back to 2017.
I trust that the next version of the Element will provide a new site, or sites, for the community to consider. I heard on November 16th that Ms. Kim expects an Element submission by February. When we consider new sites, together with the computational analysis and realistic capacity that was lacking for occupied sites in the prior versions, the task ahead is considerable. I believe it was stated that information was forthcoming in a couple of weeks, which is around the holiday, and also information on the Town Center. I look forward to both. Perhaps the Town Center will address my site concerns. I also hope the PHLA funds can be awarded as requested.
Rona Henry, our chair, and I look forward to meeting separately with Council members to forge a positive working relationship. Aliso Viejo has built excellent housing in the past and we look forward to the new Town Center, Tesla, and other healthy projects to provide not only housing opportunities but work and tax opportunities that will keep the city on track for a bright future.
Lastly, I’d like to congratulate council members Ackley and Duncan on their election.
Thank you.
Sincerely,
Catherine (Kate) Van Camp
Welcoming Neighbors Home volunteer
cc: Rona Henry, Welcoming Neighbors Home
Cesar Covarrubias, Kennedy Commission
Reid Miller, HCD
677
Paul McDougall, HCD
HCD Housing Element department
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STATE OF CALIFORNIA - BUSINESS, CONSUMER SERVICES AND HOUSING AGENCY GAVIN NEWSOM, Governor
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT
DIVISION OF HOUSING POLICY DEVELOPMENT
2020 W. El Camino Avenue, Suite 500
Sacramento, CA 95833
(916) 263-2911 / FAX (916) 263-7453
www.hcd.ca.gov
April 1, 2022
David Doyle, City Manager
City of Aliso Viejo
12 Journey, Suite 100
Aliso Viejo, CA 92656
Dear David Doyle:
RE: City of Aliso Viejo’s 6
th Cycle (2021-2029) Adopted Housing Element
Thank you for submitting the City of Aliso Viejo’s (City) housing element adopted January 19, 2022 and received for review on February 1, 2022. Pursuant to Government Code section 65585, subdivision (h), the California Department of Housing and Community Development (HCD) is reporting the results of its review.
Our review was facilitated by a telephone conversation on March 24, 2022 with yourself, Rose Rivera, Senior Planner, and consultant John Douglas. In addition, HCD considered comments from Welcoming Neighbors Home; Catherine (Kate) Van Camp; and Amir Baum pursuant to Government Code section 65585, subdivision (c).
The adopted element addresses some statutory requirements described in HCD’s October 18, 2021 review; however, largely, the element was not revised to address HCD’s prior findings and revisions will be necessary to comply with State Housing Element Law (Article 10.6 of the Gov. Code). The enclosed Appendix describes revisions needed to comply with State Housing Element Law. The element will meet the statutory requirements of State Housing Element Law once it has been revised and re- adopted to comply with the requirements.
For your information, pursuant to Assembly Bill 1398 (Chapter 358, Statutes of 2021), as the City failed to adopt a compliant housing element within 120 days of the statutory deadline (October 15, 2021), Program 1 (Adequate Sites for New Housing) to rezone 1,055 units to accommodate the regional housing needs allocation (RHNA) must be completed no later than one year from the statutory deadline. Otherwise, the local government’s housing element will no longer comply with State Housing Element Law, and HCD may revoke its finding of substantial compliance pursuant to Government Code section 65585, subdivision (i).
For your information, some general plan element updates are triggered by housing element adoption. HCD reminds the City to consider timing provisions and welcomes 679
David Doyle, City Manager
the opportunity to provide assistance. For information, please see the Technical Advisories issued by the Governor’s Office of Planning and Research at:
http://opr.ca.gov/docs/OPR_Appendix_C_final.pdf
and
http://opr.ca.gov/docs/Final_6.26.15.pdf.
Several federal, state, and regional funding programs consider housing element compliance as an eligibility or ranking criteria. For example, the CalTrans Senate Bill (SB) 1 Sustainable Communities grant; the Strategic Growth Council and HCD’s Affordable Housing and Sustainable Communities programs; and HCD’s Permanent Local Housing Allocation consider housing element compliance and/or annual reporting requirements pursuant to Government Code section 65400. With a compliant housing element, the City will meet housing element requirements for these and other funding sources.
HCD is committed to assisting the City in addressing all statutory requirements of State Housing Element Law. If you have any questions or need additional technical assistance, please contact Reid Miller, of our staff, at [email protected] .
Sincerely,
Melinda Coy
Senior Housing Accountability Manager
Enclosure
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City of Aliso Viejo’s 6th Cycle Revised Draft Housing Element Page 1 April 1, 2022
APPENDIX
CITY OF ALISO VIEJO
The following changes are necessary to bring the City’s housing element into compliance with Article 10.6 of the Government Code. Accompanying each recommended change, we cite the supporting section of the Government Code.
Housing element technical assistance information is available on HCD’s website at http://www.hcd.ca.gov/community-development/housing-element/housing-element-memos.shtml .
Among other resources, the housing element section contains HCD’s latest technical assistance tool, Building Blocks for Effective Housing Elements (Building Blocks), available at http://www.hcd.ca.gov/community-development/building-blocks/index.shtml and includes the Government Code addressing State Housing Element Law and other resources.
A. Review and Revision
Review the previous element to evaluate the appropriateness, effectiveness, and progress in implementation, and reflect the results of this review in the revised element. (Gov. Code, § 65588 (a) and (b).)
The adopted element provided a program-by-program review to evaluate City's performance in addressing housing goals for most of the programs mentioned in HCD’s October 18, 2021 review. However, programs that still need information and evaluation include the following:
Program 2 (Affordable Housing In-Lieu Funds) – Describe and evaluate the recommendations of the in-lieu fund study that were adopted and their appropriateness moving forward.
Program 4 (Section 8 Housing Choice Vouchers) – Include the number of referrals made to the Orange County Housing Authority in the previous housing element cycle.
B. Housing Needs, Resources, and Constraints
1. Affirmatively further[ing] fair housing in accordance with Chapter 15 (commencing with Section 8899.50) of Division 1 of Title 2…shall include an assessment of fair housing in the jurisdiction. (Gov. Code, § 65583, subd. (c)(10)(A).)
Enforcement and Outreach Capacity: The adopted element was revised to include more detailed information on the City’s ability to provide enforcement and outreach capacity, particularly through its partnership with the Fair Housing Foundation. However, the analysis must still address the City’s compliance with existing fair housing laws and regulations. In addition, the element must analyze patterns in fair housing complaints 681
City of Aliso Viejo’s 6th Cycle Revised Draft Housing Element Page 2 April 1, 2022
(using data such as HUD’s FHEO Inquiries by City found on HCD’s AFFH Data Viewer) and include a conclusion of summary of issues.
Integration and Segregation: The element generally was not revised to meet this requirement. Please see HCD’s prior review, and note the following:
• Race and ethnicity: the element should describe and analyze the characteristics of the northern area of the City that is reported on pg. CP-110 to be 81 percent racially segregated. In addition, the element must include a regional comparison. • Disability: the element should strengthen local level analysis to compare areas throughout the City. The element should also include a discussion and analysis of any affects the high concentration of disability in the neighboring city of Laguna Woods may have on the City. • Familial status: the element must include a regional analysis and should also describe and analyze the concentration of female-headed households in the City. • Income: the element must provide a local and regional analysis. The element currently states that concentrations exist in certain areas based on income, but no analysis of these areas is provided.
Racially/Ethnically Concentrated Areas of Poverty (R/ECAP): While the element was revised to include a description of R/ECAPs locally, the element must include a regional analysis of where the identified R/ECAPs are within the County and how they impact Aliso Viejo. In addition, the element must analyze the Racially Concentrated Areas of Affluence both locally and regionally. The analysis should evaluate the patterns and changes over time and consider other relevant factors such as public participation, past policies, practices, and investments and demographic trends.
Access to Opportunity: While the element was revised, additional data and analysis is needed to meet this requirement. Please see HCD’s October 18, 2021 review, with particular attention to addressing the following:
• TCAC/HCD Maps: the map provided on pg. C-127 depicts differences in income throughout the City and surrounding area, but not access to opportunity. The element must describe where the access to opportunities are, and how the low resource area correlates with the other areas of analysis and other factors.
• Education: The element must provide analysis on access to education throughout the City.
This would include an analysis of whether the low resource area has equal access to high rated schools. The element must also include a regional comparison of the City with surrounding areas.
• Employment: While the element lists the unemployment rate, it must provide a local and regional analysis of access to jobs and other factors as well as incorporate local data and knowledge.
• Transportation: The element must analyze local and regional access to transit including access to transit throughout the City.
• Environment: While the element includes local data, the data must be analyzed. In addition, the element must provide a regional analysis.
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City of Aliso Viejo’s 6th Cycle Revised Draft Housing Element Page 3 April 1, 2022
Disproportionate Housing Needs, Including Displacement: While the element included revisions, additional data and analysis are needed to meet this requirement. In addition, a summary of issues should be included. Please see HCD’s prior review, with particular attention to addressing the following:
• Cost burden: The element must analyze cost burden throughout the City and describe whether there are any concentrations of cost-burdened households. It must also describe factors that contribute to cost burden by race and describe maps of cost burden by tenure.
The element must also include a regional analysis for cost burden. • Overcrowding: While the element states there is a concentrated area of overcrowding within the City, it should describe the characteristics of that area. In addition, the element must provide a regional analysis describing overcrowding in the City compared to the region.
• Substandard housing: The element should describe whether there is a concentration of substandard housing within the City and also provide a regional analysis. • Homelessness: While the element provides information on the most recent Point-in- Time count, it must also provide an analysis of these numbers in the local and regional context to AFFH.
• Displacement Risk: The element must describe the area(s) at risk of displacement, describe displacement due to investment or due to disinvestment, and any displacement risk due caused by natural disasters.
Local Data and Knowledge and Other Relevant Factors: While the element included information on Via Iglesia neighborhood, it should tie the description to what is happening in the rest of the City and whether this local knowledge is supported or contrasted by the Affirmatively Furthering Fair Housing (AFFH) analysis. In addition, the element must include other relevant factors to discuss and analyze any unique attributes about the City related to fair housing issues. The element should analyze historical land use and investment practices or other information and demographic trends.
Contributing Factors: While the element was revised list contributing factors to fair housing issues, they must be prioritized. The element must prioritize contributing factors to fair housing issues and tie the table beginning on pg. CP-143 (“Summary of Fair Housing Issues and Actions for Mitigation”) to actions taken in the programs section that AFFH.
Site Inventory: While the adopted element was revised to address some requirements for sites to AFFH, the analysis does not address the number of anticipated units by income group and how the sites identified improve conditions (or if sites exacerbate conditions, how a program can mitigate the impact). The element must also analyze whether the sites are isolated by income group and support these assertions with local data and knowledge.
Goals, Priorities, Metrics, and Milestones: While some actions were listed, the adopted element was, largely, not revised to meet this requirement. Based on the outcomes of a complete analysis, the element must be revised to add or modify goals and actions. Goals 683
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and actions must specifically respond to the analysis and to the identified and prioritized contributing factors to fair housing issues and must be significant and meaningful enough to overcome identified patterns and trends. Actions must have metrics and milestones as appropriate and should address housing mobility enhancement, new housing choices and affordability in high opportunity areas, place-based strategies for community preservation and revitalization, and displacement protection. Given the history and nature of development patterns in the City, the element could focus on programs that enhance housing mobility and encourage development of more housing choices and affordable housing throughout the community. Given that most of the City is considered a high and highest resource community, the element should focus on programs that enhance housing mobility and encourage new opportunities throughout the community.
2. Include an analysis of population and employment trends and documentation of projections and quantification of the locality’s existing and projected needs for all income levels, including extremely low-income households Gov. Code, § 65583, subd. (a)(1).)
Extremely Low-income Households (ELI): while the adopted element was revised to quantify existing and projected ELI households and includes some information on overpayment, the element must analyze overcrowding and other household characteristics then examine trends and the availability of resources to determine the magnitude of gaps in housing needs. Please see HCD’s prior review.
3. Include an analysis and documentation of household characteristics, including level of payment compared to ability to pay, housing characteristics, including overcrowding, and housing stock condition. (Gov. Code, § 65583, subd. (a)(2).)
Overpayment by Tenure: While the element was revised to quantify overpayment, it must analyze the number of overpaying households by tenure (i.e., renter and owner) and the lower-income households paying more than 30 percent of their income on housing by tenure. Please see HCD’s prior review.
4. An inventory of land suitable and available for residential development, including vacant sites and sites having realistic and demonstrated potential for redevelopment during the planning period to meet the locality’s housing need for a designated income level, and an analysis of the relationship of zoning and public facilities and services to these sites. (Gov.
Code, § 65583, subd. (a)(3).)
Sites Inventory: While the element was revised to provide a more complete parcel listing, it still must provide more detail for the existing use on each site. The inventory should also be checked to ensure it has adequate sites for above moderate units required to meet the City’s RHNA. Please see HCD’s prior review.
Aggregated Sites: The element now include parcel specific information on sites expected to be consolidated. However, is does not describe the methodology for determining the potential capacity for developing residential units on these sites. The methodology should consider City’s past experience with lot consolidation and provide examples similar to the 684
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sites in the inventory including lot consolidations with similar number of lots and affordability levels identified for each site. A program to facilitate lot consolidation should also be added if that is a strategy that is relied on to accommodate the City’s Regional Housing Needs Allocation (RHNA).
Realistic Capacity: While the element has been revised to add some information on realistic capacity, it must still demonstrate that the realistic capacity assumption takes into account land use controls and affordability assumptions. The analysis should also include a table of recent developments with the percentage of the density built out and include affordability levels for the units included. Additionally, the realistic capacity analysis must still describe whether 100 percent residential or 100 percent commercial development is allowed on the sites in the inventory and demonstrate the likelihood of residential development on the sites. The realistic capacity assumptions for Mixed-Use sites following the City’s rezoning efforts must also be described and supported with analysis. Please see HCD’s prior review.
Nonvacant Sites: While the element has been revised to list recent examples of residential development on nonvacant sites in surrounding cities, the element must show that the City has experience converting lots with existing uses to high density residential or relate the characteristics of the sites identified in the inventory to the provided examples. In addition, the element must describe any incentives that are currently in place to encourage this type of development.
In addition, as stated in the previous review specific analysis and actions are necessary because the housing element relies upon nonvacant sites to accommodate more than 50 percent of the RHNA for lower-income households and any candidate sites for rezone.
While the element was revised to provide general reasons why existing uses would not be an impediment to residential development, the analysis must relate the analysis to existing uses within the inventory and provide substantial evidence that existing uses likely discontinue in the planning period. To address this requirement, the element could further describe the site characteristics that lead to residential development as stated above. The inventory could describe whether the use is operating, marginal or discontinued, the condition of the structure, land improvement value ratio, age of structure, any expressed interest in redevelopment, the presence of any existing leases or other contracts that would perpetuate the existing use or prevent redevelopment of the site for additional residential development, and any specific incentives to encourage or facilitate development on these sites. Absent findings (e.g., adoption resolution) based on substantial evidence, the existing uses will be presumed to impede additional residential development and will not be utilized toward demonstrating adequate sites to accommodate the RHNA. HCD is not aware that the City has made the appropriate finding. Any future re-adoption of the housing element must include the appropriate finding as part of the adoption resolution.
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Zoning for a Variety of Housing Types:
Emergency Shelters: While the element did provide some revisions to the emergency shelters analysis, it still must provide information on capacity and spacing requirements, parcel sizes, and if they are suitable for adaptive reuse. Please see HCD’s prior review.
5. An analysis of potential and actual governmental constraints upon the maintenance, improvement, or development of housing for all income levels, including the types of housing identified in paragraph (1) of subdivision (c), and for persons with disabilities as identified in the analysis pursuant to paragraph (7), including land use controls, building codes and their enforcement, site improvements, fees and other exactions required of developers, and local processing and permit procedures... (Gov. Code, § 65583, subd. (a)(5).)
Land Use Controls: While the adopted element provided some revisions to address land use controls as a potential governmental constraint, it must provide an analysis on cumulative impacts of land-use controls on the cost and supply of housing. It must also analyze parking requirements particularly in relation to multifamily housing, transitional and supportive housing, and garage requirements as constraints and add a program to modify these restrictive requirements. The element should also describe and analyze the Community Benefit Overlay (CBO) requirements, open area and landscaping requirements, and clarify whether 100 percent residential developments are/will be allowed in Mixed Use zones.
Fees and Exaction: The element must describe all required fees for single-family and multifamily housing development including the cost of a Conditional Use Permit (CUP), rezone, variance, and Environmental Impact Review (EIR), and analyze each fee as a potential constraint on housing supply and affordability. Please see HCD’s prior review.
Local Processing and Permit Procedures: While the element was revised to describe the site development permit and conditional use permit, the process for site development permits is discretionary and should be analyzed as a constraint. The element should discuss whether there are preapplication meetings to ensure approval certainty, criteria for the director to forward the site development permit to the City Council and add a program to mitigate constraints as appropriate. In addition, the element should clarify whether typical times for processing single-family and multifamily projects are the same.
Inclusionary Requirements: While the adopted element was revised to state that there are no inclusionary requirements in the City on pg. CP-29, there is a description on pg. CP-32 of in-lieu fees if developers do not provide affordable housing. The element should be revised to describe the requirements of these in-lieu fees and affordable housing requirements.
Housing for Persons with Disabilities: While the element was revised to state that the zoning is in compliance with state law regarding residential care facilities for six or fewer 686
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residents, the tables on page CP-43 must be updated to reflect compliance with state law.
In addition, the element appears to not address how residential care facilities or group homes for more than seven persons are permitted within the City. Please see HCD’s prior review.
6. An analysis of potential and actual nongovernmental constraints upon the maintenance, improvement, or development of housing for all income levels, including the availability of financing, the price of land, the cost of construction, the requests to develop housing at densities below those anticipated in the analysis required by subdivision (c) of Government Code section 65583.2, and the length of time between receiving approval for a housing development and submittal of an application for building permits for that housing development that hinder the construction of a locality’s share of the regional housing need in accordance with Government Code section 65584. The analysis shall also demonstrate local efforts to remove nongovernmental constraints that create a gap between the locality’s planning for the development of housing for all income levels and the construction of that housing. (Gov. Code, § 65583, subd. (a)(6).)
Land Prices and Cost of Construction: While the adopted element has been revised to adequately describe and analyze the cost of construction in the City, it must still provide a more detailed analysis on land prices.
Developed Densities and Permit Times: While the adopted element has been revised to state that the City does not receive requests to develop at densities lower than anticipated in the inventory, it must still provide the average time between approval and request for building permit.
7. Analyze any special housing needs such as elderly; persons with disabilities, including a developmental disability; large families; farmworkers; families with female heads of households; and families and persons in need of emergency shelter. (Gov. Code, § 65583, subd. (a)(7).)
While the element included some additional information on farmworkers and provided information on residents with different types of disabilities, it did not include a complete analysis of households with special housing needs for all special-need populations. As stated in the previous review, the analysis should include, but is not limited to, factors such as trends, household income, tenure, housing types, zoning, and available resources. In addition, the element must quantify the total number of persons with disabilities and analyze their special housing needs. Please see HCD’s prior review.
C. Housing Programs
1. Include a program which sets forth a schedule of actions during the planning period, each with a timeline for implementation, which may recognize that certain programs are ongoing, such that there will be beneficial impacts of the programs within the planning period, that the local government is undertaking or intends to undertake to implement the 687
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policies and achieve the goals and objectives of the Housing Element through the administration of land use and development controls, the provision of regulatory concessions and incentives, and the utilization of appropriate federal and state financing and subsidy programs when available. The program shall include an identification of the agencies and officials responsible for the implementation of the various actions. (Gov.
Code, § 65583, subd. (c).)
While the element revised several programs with specific commitment and timing, Programs 3 (Homeownership Assistance Programs) and 7(Code Enforcement) should still be revised with specific timelines. In addition, from the prior review, programs to be revised with specific commitment and quantifiable outcomes include, but are not limited to, the following:
• Program 2 (Facilitate the Provision of Affordable Housing): Provide quantifiable outcome of how many units will be assisted in the 6th cycle. • Program 3 (Homeownership Assistance Programs): Commit to how the City will make homeownership programs available.
• Program 4 (Section 8 Housing Choice Vouchers): Provide quantifiable outcomes regarding how much the program will expand voucher usage in the City. • Program 5 (OCHA Special Needs Groups Rental Assistance Program): Provide quantifiable outcomes regarding how many more households with special needs will be included in the expansion of the program.
• Program 7 (Code Enforcement): Provide quantifiable outcomes, describe how funds typically become available to assist with home rehabilitation and how the City will proactively pursue those funds.
• Program 9 (Streamlined Residential Permit Processing): Provide quantifiable outcomes describing how much the program will reduce permit processing time and how many affordable housing development projects will be assisted. • Program 12 (Encourage Energy Conservation): Provide quantifiable outcomes describing how many projects will be assisted by this program.
Lastly, as noted in Finding A of HCD’s October 18, 2021 review, many of the programs carried over from the 5th Cycle element should be updated with further actions to ensure appropriateness and efficacy of the programs moving forward. The adopted element generally was not revised to meet this requirement. Please see HCD’s October 18, 2021 review.
2. Identify actions that will be taken to make sites available during the planning period with appropriate zoning and development standards and with services and facilities to accommodate that portion of the city’s or county’s share of the regional housing need for each income level that could not be accommodated on sites identified in the inventory completed pursuant to paragraph (3) of subdivision (a) without rezoning, and to comply with the requirements of Government Code section 65584.09. Sites shall be identified as needed to facilitate and encourage the development of a variety of types of housing for all income levels, including multifamily rental housing, factory-built housing, mobilehomes, 688
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housing for agricultural employees, supportive housing, single-room occupancy units, emergency shelters, and transitional housing. (Gov. Code, § 65583, subd. (c)(1).)
As noted in Finding B4, the element does not include a complete site analysis; therefore, the adequacy of sites and zoning were not established. Based on the results of a complete sites inventory and analysis, the City may need to add or revise programs to address a shortfall of sites or zoning available to encourage a variety of housing types. Please see HCD’s October 18, 2021 review to ensure Program 1 commits to all rezone requirements (Gov. Code, § 65583.2, subd. (h) and (i).).
3. The housing element shall contain programs which assist in the development of adequate housing to meet the needs of extremely low-, very low-, low- and moderate-income households. (Gov. Code, § 65583, subd. (c)(2).)
ELI and Special Needs Households and Individuals: While Program 2 was revised to include prioritization of housing for persons with special needs for in-lieu funds, programs must be added or revised to the element to assist in the development of housing for ELI households. Program actions could include prioritizing some funding for housing developments affordable to ELI households or households with special needs and offering financial incentives or regulatory concessions to encourage the development of housing types, such as multifamily, single-room occupancy (SRO) units, to address the identified housing needs for ELI households.
4. Address and, where appropriate and legally possible, remove governmental and nongovernmental constraints to the maintenance, improvement, and development of housing, including housing for all income levels and housing for persons with disabilities.
The program shall remove constraints to, and provide reasonable accommodations for housing designed for, intended for occupancy by, or with supportive services for, persons with disabilities. (Gov. Code, § 65583, subd. (c)(3).)
As noted in Findings B5 and B6, the element requires a complete analysis of potential governmental and nongovernmental constraints. Depending upon the results of that analysis, the City may need to revise or add programs and address and remove or mitigate any identified constraints. In addition, the following must be revised:
Accessory Dwelling Units (ADUs): While the revised element did provide more information in Program 11, it should explicitly state the zoning code will be amended based on HCD’s review by the set date and should also include annual monitoring and updates as needed to comply with state law. Lastly, the program should include timing of when ADU incentives will be provided.
Zoning, Development Standards, and Fees: While the adopted element was revised to add Program 9 to ensure compliance with transparency requirements, it should be modified further to clarify the timing as to when zoning, development standards and fees will be posted on the City’s website.
Housing for Persons with Disabilities: While the adopted element was revised to add Program 10 to ensure compliance with state law regarding residential care facilities, the 689
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program must clarify whether the revisions will apply to both residential care facilities for six or fewer and seven or more persons. The program must also clarify that it will apply to all residential care facilities and not be limited to licensed care facilities.
5. Promote and affirmatively further fair housing opportunities and promote housing throughout the community or communities for all persons regardless of race, religion, sex, marital status, ancestry, national origin, color, familial status, or disability, and other characteristics protected by the California Fair Employment and Housing Act (Part 2.8 (commencing with Section 12900) of Division 3 of Title 2), Section 65008, and any other state and federal fair housing and planning law. (Gov. Code, § 65583, subd. (c)(5).)
As noted in Finding B1, the element does not contain programs that satisfy the AFFH requirements for specific and meaningful actions accompanied by specific commitment, goals, and milestones to overcome fair housing issues. Based on a complete analysis, the element must add or revise programs. While Program 12 (Affirmatively Furthering Fair Housing) was revised to add the table of identified fair housing issues, specific actions, including specific timing as well as metrics and milestones, should be included to implement meaningful change and AFFH. Please see HCD’s prior review.
D. Public Participation
Local governments shall make a diligent effort to achieve public participation of all economic segments of the community in the development of the housing element, and the element shall describe this effort. (Gov. Code, § 65583, subd. (c)(8).)
The element was revised to summarize public comments and describe how they were considered and incorporated into the element. The element must still describe how the City made diligent efforts to involve all economic segments of the community in the development of the housing element. While the element included a list of organizations, it was not clear whether those organizations provided feedback or whether the City engaged them further than notifying them of the process. Further, the prior review called for the application of additional methods for public outreach, particularly to include lower-income and special needs households and neighborhoods with higher concentrations of lower-income households.
E. Housing in the Coastal Zone
While the element revised the coastal zone analysis to address findings 3 and 4 of HCD’s October 18, 2021 letter, the element still must address the following:
1. The number of new housing units approved for construction within the coastal zone since January 1982.
2. The number of housing units for persons and families of low- and moderate-income required to be provided in new housing developments either within the coastal zone or within three miles.
690
6th Cycle
Housing Element Update
General Plan Amendment (PA21-09)
691
Housing Element
• State Law requires Housing Elements be
updated every 8 years
• January 19, 2022, Housing Element was
adopted
• April 1, 2022, HCD required revisions for
compliance
2 692
Summary of Revisions
3 Affirmatively Furthering Fair Housing
Goals and Programs
Sites Inventory
Governmental Constraints
693
Recommended
Actions
1. Find that the request is exempt from the
California Environmental Quality Act pursuant to
State CEQA Guidelines Section 15061(b)(3)
(Common Sense Exemption);
2. Adopt a Resolution (Attachment 1), adopting a
General Plan Amendment for the 6th Cycle
Housing Element (PA21-019); and
3. Authorize the Community Development Director
to make minor modifications to the Housing
Element to the extent that such modifications
are necessary to address further HCD comments
and receive certification.
4694
City of Aliso Viejo
AGENDA ITEM
DATE: June 7, 2023
TO: Mayor and City Council
FROM: Ann Eifert, Director of Financial Services
SUBJECT: PROPOSED ANNUAL BUDGET FOR FISCAL YEAR 2023-24 Recommended Actions:
1. Adopt a Resolution adopting the Annual Budget for Fiscal Year 2023-24; and
2. Adopt a Resolution approving City Salary Schedules.
Fiscal Impact:
The attached proposed fiscal year (FY) 2023-24 budget includes appropriations for programs and projects necessary to continue to provide essential services to the community. General Fund revenues are estimated to total $22,726,844. Staff is proposing a prudent General Fund expenditure budget with budget reductions across all departments. The budget totals $23,899,602 and includes all operating costs, capital improvement expenditures, and debt service.
A General Fund budget deficit is estimated at $1,172,758 for FY 2023-24. The use of General Fund reserves is necessary and will fund capital improvement projects totaling $573,000 and debt service payments on the Certificates of Participation in the amount of $658,250. The estimated year-end General Fund balance is approximately $29,468,548.
In addition to the General Fund, the City uses “Special Revenue Funds” to fund various City expenditures. Special Revenue Funds are typically restricted funds, such as Traffic Congestion Relief Funds, Gas Tax, SB 1, Measure M, Air Quality AB 2766 (AQMD), and Federal and Other Grants, and can only be used for specific purposes. Revenue and appropriations for Special Revenue Funds for FY 2023-24 are approximately $9,209,917 and $9,249,511, respectively. At the end of operations for FY 2023-24 the estimated fund balance for all City funds is $33,196,699.
Background:
On April 19, 2023, a City Council study session was held to discuss the FY 2023-24 draft budget. Subsequently, the draft budget was presented at the City Council meeting on 695
May 17, 2023. Council provided no additional direction to Staff and therefore, no changes have been made to the proposed FY 2023-24 budget.
Discussion:
General Fund Revenues
Revenue forecasts for FY 2023-24 were prepared using estimates and projections provided by the State, other agencies, and consultants. Anticipated General Fund revenues are estimated to total $22,726,844 and reflects a decrease of approximately $1,992,484 from the current year’s adjusted budget. The decrease is a result of the loss of American Rescue Plan Act (ARPA) funding that was provided to the City in the prior two years to offset the financial impacts of the COVID-19 pandemic.
The City receives 84% of its revenue from taxes. This includes property, sales, transient occupancy, and franchise taxes. These sources are described below:
Property taxes remain the City’s highest and most stable source of revenue with an estimated increase of $429,500 to $9,731,500 or 4.6% primarily due to inflationary adjustments by the County’s assessor’s office and some growth in property values from the prior year.
Sales tax revenue forecasts show no growth from the current fiscal year and is estimated at $6,050,641. The current sales tax estimates do not include any potential sales tax revenue from new development scheduled to open during the new fiscal year.
Projections for the City’s transient occupancy tax (TOT) are estimated at $1,600,000, a slight increase from the current year of $100,000 or 6.7%. Franchise fees are collected from companies that provide electric, gas, cable, and solid waste collection within the City. Franchise fees are expected to increase by $95,000 to $1,600,000 due to increases in gas, electric, and solid waste charges.
These increases have largely offset the continual decline in cable franchise fees as new services replace traditional television cable.
The remaining 16% of General Fund revenues include other sources such as licenses and permits, fines and forfeitures, investment earnings, fees for services, rental income, and recreation. These sources, with the exception of investment earnings, are expected to remain flat compared to current levels. Investment earnings are expected to increase by $100,000 to $400,000 as interest rates rise from record low levels.
General Fund Appropriations
General Fund appropriations total $23,899,602 for FY 2023-24. Total expenditures include salaries and benefits for 29 full-time positions, 5 elected officials, and part-time 696
positions primarily in recreation. Salaries and benefits expenses include merit-based salary increases and cost-of-living adjustments.
In addition, appropriations include CalPERS normal pension costs increasing by approximately 1% for both classic and PEPRA employees. Unfunded pension liability costs total $87,004, which decreased from the prior year by approximately $11,500. Total CalPERS payments are estimated at $510,000. As of the most recent CalPERS actuarial valuation, the City’s accrued liability’s funded ratio is above the required funding level of 80% established by Council policy in 2017.
The FY 2023-24 budget provides the necessary funding to continue essential services throughout the community. The budget reflects a decrease of $758,588 or 3.1% compared to the FY 2022-23 adjusted budget. In light of the City’s reduced revenues and higher expenses, budget reductions were made across all departments. General Fund increases and/or decreases within various departments are highlighted below.
Public Safety
Public Safety, which represents 44% of the City’s General Fund budget, includes law enforcement, animal control, crossing guards, emergency management, and crime prevention. Adjustments to the FY 2023-24 budget for public safety include:
The total contract cost with OCSD for law enforcement services is $9,864,061; however, $300,000 has been reduced from the budget in anticipation of freezing one motor officer position.
An additional $50,000 was reduced from the OCSD contract for other vacancy credits for both sworn and non-sworn positions.
Animal control services with the City of Mission Viejo totals $474,487, which represents an increase of $12,300 or 2.7%.
Contract costs for crossing guards increased by $15,235 or 6.3% to $256,266. The current estimated budget does not include any anticipated increases from the on-going labor negotiations between the County and labor groups.
Administration & Support
Insurance premiums for property, general liability, workers’ compensation, crime, and pollution increased a total of $73,247 or 22.2% to $403,642. Funding for training was reduced by $20,000.
Utility increases for gas and electricity are estimated to rise over 6% to $221,500.
Community and Economic Development
Annual support and licensing for the new permit software total $65,000. Continual investment in permitting software is estimated at $55,000. 697
Tax subsidy payments with EFuel, LLC is expected to increase by $268,000 to $685,000 as a result of higher sales tax generated through the shared tax agreement approved by Council in 2016.
Public Works
Increase in Maintenance of Effort (MOE) of 3% to $556,162. The MOE is the minimum required funding from the City’s General Fund for street related maintenance to receive funding from the State and County.
Community Services and Recreation
Part-time salaries were reduced by $200,000.
Marketing expenses decreased by $100,000.
Community Assistance grants were reduced by $31,000.
Capital Improvement
Other General Fund obligations include various transfers to capital funds for capital improvement projects, totaling $573,000 for FY 2023-24. Improvements at City Hall have been budgeted to leverage potential grant funding that may be available to the City with matching funds. General Fund projects include:
City Hall HVAC Replacement - $113,000 (total project $226,160) City Hall Landscaping Improvements - $75,000 (total project $150,000) Aliso Viejo Aquatic Center Improvements - $295,000
Information Technology Server Equipment - $75,000
Dairy Fork and Wetlands Monitoring Projects - $15,000 Special Revenue Funds
Special Revenue funds are expended in compliance with their funding stipulations; however, it is common to accumulate Special Revenue funds for multiple years in order to expend on larger City projects.
Road funds consist of Traffic Congestion Relief funds, Gas Taxes, Measure M and SB 1 funds. These funds are restricted and may only be utilized for the maintenance and improvement of street and traffic projects.
Gas Tax revenue is expected to increase by approximately $31,400 or 2.1% to $1,492,900 and is based on recent projections provided by the State. These funds are primarily used for ongoing costs associated with street maintenance, street sweeping, street lighting, and pavement management. Appropriations are estimated $1,321,800.
SB 1 funds will also see an increase of $151,555, or 13.3% to $1,291,695. Expenses are allocated towards street CIP projects and total $1,495,000. 698
Measure M is a major revenue source for the City’s streets and roads projects. Revenue projected in this category is expected to increase by $216,006, or 26.0% to $1,045,512.
Included in these funds is the Senior Mobility Grant Program, which provides free door- to-door transportation services for any senior citizen residing in Aliso Viejo to attend programs at nearby senior centers. Total appropriations are $1,082,578.
The Federal Grants budget totals $877,535 and includes funding in the amount of $599,315 for Community Development Block Grant (CDBG) and CDBG Cares Act, $75,000 from the Bureau of Reclamation WaterSmarts Grant for landscape improvements, $113,160 from the Energy Efficiency Block Grant for HVAC improvements, and $90,060 from FEMA to complete the City’s Hazard Mitigation Plan.
Public Safety grants include Supplemental Law Enforcement Service Funds (SLESF) for front line local public safety programs and equipment, and is expected to be about the same as the prior year at $176,620 in revenue and $176,043 in expenses. These funds are used to offset contractual costs with OCSD for various police equipment.
The Technology Grant is provided from public, educational, and government access (PEG) fees received through cable franchises and is estimated at $98,900. Expenses totaling $92,880 are used for public programming, such as Council meetings and SportsZone.
Integrated Waste Management grants total $14,000 and AQMD AB 2766 Subvention funds total $73,000. Expenses total $16,000 and $50,000, respectively, and will be spent according to grant guidelines.
Revenues for the Other Grants fund vary from year to year depending on grant awards.
There are no grants projected at this time. Staff continues to actively seek grant opportunities as they arise.
Management services for the Aliso Viejo Center and the Aquatic Center are provided by two qualified management companies. Aliso Viejo Center revenues total $2,956,835 and expenses total $2,371,807, resulting in a net transfer of $585,028 to the General Fund.
The Aquatic Center revenues are $998,000, with expenditures totaling $1,181,840. The City’s General Fund will subsidize the operating deficit of $183,840.
Special Revenue Capital Improvement Projects scheduled for FY 2023-24 total $3,046,448 and includes the following projects:
Aliso Creek Road Traffic Signal Synchronization Program - $175,000 Glenwood Rehabilitation (SR73 to Aliso Creek) - $60,000 Enterprise Rehabilitation (Aliso Creek to Aliso Viejo Pkwy) - $1,435,000 Aliso Creek Rehabilitation (Enterprise to SR73) - $870,000 ADA Improvements at City Facilities - $318,288
City Hall HVAC Replacement - $113,160 (total project $226,160) City Hall Landscaping Improvements - $75,000 (total project $150,000) 699
Salary Schedule and Cost-of-living Adjustments
The City’s most recent Classification and Compensation Plan was adopted in June 2018 under Resolution No, 2018-21. This plan outlined the method of maintaining appropriate salary levels over time via a Cost-of-Living Adjustment (COLA) on July 1 of each year based on the Annual Consumer Price Index (CPI) Urban Wage Earners and Clerical Workers, Los Angeles-Riverside-Orange Counties. Since that time, the City has reviewed this measure annually, and adjusted salary schedules accordingly to the degree the City’s financial position and other circumstances allowed and warranted such a change.
This year the CPI measure is 7.5%. Given the City’s financial position and the magnitude of this one-year increase, the proposed COLA is 5.0% for all full-time and part-time classifications as shown in Attachment 4 (Salary Schedule). The cost is estimated at $197,500.
Also effecting employees, an annual year-end holiday closure is proposed. This action is in keeping with a growing practice among both public and private organizations, making it less efficient and effective to conduct business during this time period. Corresponding to this action, the City will add holiday leave hours to be used exclusively during the year- end closure. The specific number of hours will vary annually depending on the holiday calendar and existing work schedules. For these reasons it is recommended that the City Council authorize the City Manager to approve up to 45 hours annually for this purpose. It should be noted that the leave time authorized annually will typically be less but the recommended authorization provides flexibility to address issues associated with existing work schedules and fluctuating future holiday calendars.
Conclusion
Staff continues its ongoing analysis of revenues and expenditures for FY 2023-24.
Additional sales tax revenue generated from new development in the upcoming year and increases to the OCSD contract are unknown at this time, which will impact the estimated ending fund balance. Revenues will be monitored to identify additional sales tax from new development as well as potential shortfalls in other revenue sources. Expenditures will be analyzed for criticality and services or purchases that are deemed not essential to City services will be deferred when applicable. Staff continues to explore revenue enhancement opportunities through economic development activity and seek grant opportunities when available to uphold the City’s vision of providing critical services to residents and businesses.
Attachments:
1. FY 2023-24 Budget Resolution
2. FY 2023-24 Proposed Budget
3. Salary Schedule Resolution
4. Salary Schedule
5. Proposed Budget Presentation
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RESOLUTION NO. 2023-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, ADOPTING THE 2023-24 FISCAL YEAR BUDGET
FOR THE CITY OF ALISO VIEJO
WHEREAS, the City Council of the City of Aliso Viejo requires a fiscal plan for the City’s operation; and
WHEREAS, a proposed budget for the City of Aliso Viejo for the fiscal year commencing July 1, 2023, and ending June 30, 2024, was submitted to the City Council, as required by Ordinance No. 2001-005; and
WHEREAS, the City Council has conducted a public meeting, has heard and considered public comments, has modified the draft budget accordingly, and wishes to adopt such budget for the fiscal year beginning July 1, 2023 and ending June 30, 2024; and WHEREAS, preparation of the fiscal year 2023-24 Annual Budget conforms to the Management and Budget Policies adopted by the City Council on November 16, 2005 by Resolution No. 2005-056; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALISO VIEJO AS FOLLOWS:
SECTION 1. That the fiscal year 2023-24 Annual Budget is hereby adopted.
SECTION 2. That the City Manager and the Director of Financial Services are hereby authorized to make expenditures in accordance with the fiscal year 2023-24 Annual Budget, as adopted, with the exception of those expenditures that require City Council approval in accordance with the ordinances and regulations of the City.
SECTION 3. That a copy of said fiscal year 2023-24 Annual Budget is on file in the office of the City Clerk, and is incorporated by reference into this resolution.
SECTION 4. That the Director of Financial Services is directed to enter the fiscal year 2023-24 Annual Budget into the City's financial system in accordance with appropriate accounting practices, and the City Manager, with the Director of Financial Services’ assistance, shall assure compliance therewith.
SECTION 5. That the Mayor of the City of Aliso Viejo shall sign and the City Clerk shall certify to the passage and adoption of this Resolution. 701
PASSED, APPROVED AND ADOPTED this 7th day of June 2023. __________________________
Richard Hurt
Mayor
APPROVED AS TO FORM: ATTEST:
__________________________ __________________________
Scott C. Smith, City Attorney Mitzi Ortiz, MMC, City Clerk 702
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ALISO VIEJO )
I, MITZI ORTIZ, City Clerk of the City of Aliso Viejo, California, DO HEREBY CERTIFY that the foregoing is the original of Resolution No. 2023-__ duly passed and adopted by the City Council of the City of Aliso Viejo at their regular meeting held on the 7th day of June, 2023, by the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
___________________________
MITZI ORTIZ, MMC
CITY CLERK
(SEAL)
703
704
705
PROPOSED
ANNUAL BUDGET
FISCAL YEAR 2023-2024
RICHARD HURT MIKE MUNZING
Mayor Mayor Pro Tem
TIFFANY ACKLEY ROSS CHUN Max Duncan
Council Member Council Member Council Member
DAVID A. DOYLE
City Manager
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Page
Introductory Section
City Manager's Message .......................... I Budget Transmittal .......................... III
Budget Guide .......................... XIII
Fund Descriptions & Classifications .......................... XXIV Fund / Department Relationships .......................... XXVI Organizational Chart .......................... XXVII Budget Philosophy & Operating Guidelines .......................... XXVIII Budget Award .......................... XXIX
Budget Resolution .......................... XXXI
City Revenue & Appropriations Summaries
Summary of Fund Balance .......................... 3 Consolidated Funds Reserves ......................... 4 Summary of Resources & Appropriations by Fund ......................... 5 Consolidated Summary of Resources & Appropriations ......................... 6 Consolidated Summary of Resources & Appropriations by Fund ......................... 7 General Fund Summaries
General Fund Reserves .......................... 12 Summary of General Fund Resources & Appropriations ......................... 13 General Fund Resources & Appropriations ......................... 16 City of Aliso Viejo
Table of Contents
FY 2023-2024
Table of Contents
708
Budget Detail Page
Administration & Support
City Council ......................... 27
City Manager ......................... 29
Human Resources ......................... 31
Government Services ......................... 33 City Attorney ......................... 35
Financial Services ......................... 37 Information Technology ........................ 39 Non Departmental ......................... 41
Recreation & Community Services
Community Services ......................... 45 Community Services Consolidated ......................... 46 Community Services Administration ......................... 48 Iglesia Park ......................... 49
Iglesia Building ......................... 50
Iglesia Park Community Center ......................... 51 Recreation Services ......................... 52 Community Development
Community Development . ......................... 55 Planning ......................... 56
Building and Safety ......................... 57 Code Enforcement ......................... 58
Economic Development ......................... 59 Public Works
Public Works . ......................... 63
P.W-Engineering ......................... 65
Traffic Engineering ......................... 66 Street Maintenance ......................... 67 City of Aliso Viejo
Table of Contents
FY 2023-2024
Table of Contents
709
Law Enforcement
Law Enforcement ....................... 71
Law Enforcement-Contract . ....................... 73 Law Enforcement-Other ....................... 74
Crime Prevention ....................... 75
Animal Care Services ....................... 76
Emergency Operations Center ....................... 77 Transfers Out ....................... 79
General Fund-City Hall ....................... 80 Special Revenue Funds
Traffic Congestion Relief ....................... 83 Gas Tax Fund ....................... 84
Measure M ....................... 85
RMRA ....................... 86
Public Safety Grants ....................... 87
Air Quality Improvement Fund ....................... 88 Integrated Waste Management ....................... 89 Other Grants ....................... 90
Technology Grant ....................... 91
Development Impact ....................... 92
Federal Grant ....................... 93
Aliso Viejo Center ....................... 94
Aquatic Center ....................... 96
Capital Improvements
Capital Improvement Projects ....................... 99 Capital Improvement Funds Project Listing ....................... 100 Street Improvements ....................... 102
Capital Improvements ....................... 103
Storm Water ....................... 104
Certificates of Participation ....................... 105 City of Aliso Viejo
Table of Contents
FY 2023-2024
Table of Contents
710
Debt Service . ....................... 109
Appendices
A - Budget Policy ....................... A-113
B - Fund Balance Policy ....................... B-121 C - Glossary & Fund Descriptions ....................... C-127 D - Chart of Accounts ....................... D-135 E - Property Tax Allocation ....................... E-159 City of Aliso Viejo
Table of Contents
FY 2023-2024
Table of Contents
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Introductory
Section
712
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Annual Budget
Fiscal Year 2023-2024
Presented to:
The Mayor and Members of the City Council
City of Aliso Viejo, California
July 1, 2023
The fiscal year (FY) 2023-24 Annual Budget describes the proposed revenue and spending plan necessary to continue the programs, services, amenities, and projects to meet the community's vision for Aliso Viejo. The coming year brings forth fiscal challenges as the City's expenses continue to outpace revenue growth. The use of approximately $1.2 million in general fund reserves is needed to balance the budget by funding the City's debt service and capital improvement projects scheduled for FY 2023-24. In an effort to contain costs, budget reductions across all departments were made to offset higher expenses due to inflationary pressures in wages, utilities, insurance premiums, and contract services. The City Council’s prudent approach towards the budget and reserves since incorporation has enabled the City to build and maintain substantial reserve levels, which allows the City to use funds to bridge the operating gap without significantly impacting service levels, while keeping reserve levels at 125% of the annual operating budget.
Revenue projections are based on current market conditions, legislative developments, and the City's current economic base. Revenues are projected to be lower than fiscal year 2022-23 due to the discontinuance of federal funding that was provided in prior years to mitigate revenue losses to local governments as a result of the pandemic.
Sales tax revenue is projected to remain flat as fuel prices drop and consumer spending on goods decline from levels seen during the past couple of years. Property tax increases are modest and reflect higher interest rates and a slowing housing market.
Appropriations have been budgeted at a level to ensure operations and services are maintained at levels the residents and businesses have come to expect. The budget provides for increases in salaries and benefits for employees and include a 5.0% cost of living adjustment approved by Council in an effort to attract and retain talent in the organization. In addition, the budget includes various facility improvements at City Hall and the Aliso Viejo Aquatic Center. Expenditures will be closely reviewed for criticality and services or purchases that are deemed not essential will be deferred when possible.
With the current structural deficit, it is more critical now than ever to focus on economic development and to pursue future revenue growth opportunities in the City. Slated to I 714
open in the coming year at The Commons is the City's first car dealership, Tesla. This new business will bring much needed diversification to the City's sales tax base and may potentially bring an additional $1.0 million in sales tax revenue. Other development projects are also in various planning stages and may provide additional revenue sources to the City in the near future.
The preparation of the Annual Budget represents the culmination of a process involving the City Council, City staff, and the community. We greatly appreciate the Council’s support and input throughout the budget process and for its fiscally responsible leadership and direction. I would like to recognize the collective efforts of the Executive Management Team for their contributions in developing this budget and diligence in carrying out the projects and services outlined in the budget. Finally, special thanks to the Financial Services Department for their ongoing dedication to ensure that the numbers presented to the City Council accurately reflect our financial condition.
Respectfully submitted,
David Doyle
City Manager
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Budget Transmittal
Budget Overview:
The FY 2023-24 budget includes appropriations for programs and projects necessary to continue to provide essential services to the community. General Fund revenues are estimated to total $22,726,844. Staff is proposing a prudent General Fund expenditure budget with budget reductions across all departments. The budget totals $23,899,602 and includes all operating costs, capital improvement expenditures, and debt service.
A General Fund budget deficit is estimated at $1,172,758 for FY 2023-24. The use of General Fund reserves is necessary and will fund capital improvement projects totaling $573,000 and debt service payments on the Certificates of Participation in the amount of $658,250. The estimated year-end General Fund balance is approximately $29,468,548.
In addition to the General Fund, the City uses “Special Revenue Funds” to fund various City expenditures. Special Revenue Funds are typically restricted funds, such as Traffic Congestion Relief Funds, Gas Tax, SB 1, Measure M, Air Quality AB 2766 (AQMD), and Federal and Other Grants, and can only be used for specific purposes. Revenue and appropriations for Special Revenue Funds for FY 2023-24 are approximately $9,209,917 and $9,249,511, respectively. At the end of operations for FY 2023-24 the estimated fund balance for all City funds (including the General Fund) is $33,196,699.
There are over 20 different funds that make up the City’s budget. The City’s largest fund, the General Fund, is vital to the operation of the City as these are discretionary resources that can be allocated by the City Council toward any project or need within the community. Special revenue funds each contain their own spending restrictions and can only be allocated toward specific projects or purposes.
Resources:
An essential step in the budget process is estimating revenues for the upcoming fiscal year. This process is vital because appropriations are based on these projections. To ensure accuracy in the projections, several factors are considered: historical trends, economic indicators, inflationary factors, and impacts of the pandemic. Revenue forecasts for FY 2023-24 were prepared using estimates and projections provided by the State, other agencies, and City consultants.
Anticipated General Fund resources are estimated to total $22,726,844 and reflects a decrease of approximately $1,992,484 from the current year’s adjusted budget. The decrease is a result of the loss of American Rescue Plan Act (ARPA) funding that was provided to the City in the prior two years to offset the financial impacts of the COVID-19 pandemic.
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The City receives 84% of its revenue from taxes. This includes property, sales, transient occupancy, and franchise taxes. These sources are described below:
• Property taxes remain the City’s highest and most stable source of revenue with an estimated increase of $429,500 to $9,731,500 or 4.6% primarily due to inflationary adjustments by the County’s assessor’s office and some growth in property values from the prior year.
• Sales tax revenue forecasts show no growth from the current fiscal year and is estimated at $6,050,641. The current sales tax estimates do not include any potential sales tax revenue from new development scheduled to open during the new fiscal year.
• Projections for the City’s transient occupancy tax (TOT) are optimistic that the tourism industry has fully rebounded from the effects of stay-at-home orders of the pandemic. FY 2023-24 is estimated at $1,600,000, a slight increase from the current year of $100,000 or 6.7%.
• Franchise fees are collected from companies that provide electric, gas, cable, and solid waste collection within the City. Franchise fees are expected to increase by $95,000 to $1,600,000 due to increases in gas, electric, and solid waste charges. These increases have largely offset the continual decline in cable franchise fees as new services replace traditional television cable.
The remaining 16% of General Fund revenues include other sources such as licenses and permits, fines and forfeitures, investment earnings, fees for services, rental income, and recreation. These sources, with the exception of investment earnings, are expected to remain flat compared to current levels. Investment earnings are expected to increase by $100,000 to $400,000 as interest rates rise from record low levels.
Revenue sources not included in the City’s General Fund include Traffic Congestion Relief, Gas Tax, Measure M, Road Maintenance and Rehabilitation Account (RMRA), Air Quality Management District, Integrated Waste Management, and federal and state grants.
Overall revenues from the City’s special revenue resources are estimated to total $9,209,917 million and are restricted funding sources that support various programs, projects, and services.
Appropriations:
General Fund appropriations total $23,899,602 for FY 2023-24. Total expenditures include salaries and benefits for 29 full-time positions, 5 elected officials, and part-time positions primarily in recreation. Salaries and benefits expenses include merit-based salary increases and cost-of-living adjustments (COLA) in accordance with the Classification and Compensation Plan approved by Council in 2018, which is based on the Annual Consumer Price Index, Urban Wage Earners and Clerical Workers, Los V 718
Angeles-Long Beach-Anaheim (CPI-W). Although the CPI-W is 7.5%, the budget is based on a 5.0% COLA for full-time and part-time employees effective July 1, 2023, and is estimated at $197,500.
In addition, appropriations include CalPERS normal pension costs increasing by approximately 1% for both classic and PEPRA employees. Unfunded pension liability costs total $87,004, which decreased from the prior year by approximately $11,500.
Total CalPERS payments are estimated at $510,000. As of the most recent CalPERS actuarial valuation, the City’s accrued liability’s funded ratio is above the required funding level of 80% established by Council policy in 2017.
The FY 2023-24 budget provides the necessary funding to continue essential services throughout the community. The budget reflects a decrease of $758,588 or 3.1% compared to the FY 2022-23 adjusted budget. In light of the City’s reduced revenues and higher expenses, budget reductions were made across all departments. General Fund increases and/or decreases within various departments are highlighted below.
Public Safety
Public Safety, which represents 44% of the City’s General Fund budget, includes law enforcement, animal control, crossing guards, emergency management, and crime prevention. Adjustments to the FY 2023-24 budget for public safety include:
• The total contract cost with OCSD for law enforcement services is $9,864,061; however, $300,000 has been reduced from the budget in anticipation of freezing one motor officer position.
• An additional $50,000 was reduced from the OCSD contract for other vacancy credits for both sworn and non-sworn positions.
• Animal control services with the City of Mission Viejo totals $474,487, which represents an increase of $12,300 or 2.7%.
• Contract costs for crossing guards increased by $15,235 or 6.3% to $256,266. • The current estimated budget does not include any anticipated increases from the on-going labor negotiations between the County and labor groups.
Administration & Support
• Insurance premiums for property, general liability, workers’ compensation, crime, and pollution increased a total of $73,247 or 22.2% to $403,642. • Funding for training was reduced by $20,000.
• Utility increases for gas and electricity are estimated to rise over 6% to $221,500.
Community and Economic Development
• Annual support and licensing for the new permit software total $65,000. • Continual investment in permitting software is estimated at $55,000. • Tax subsidy payments with EFuel, LLC is expected to increase by $268,000 to $685,000 as a result of higher sales tax generated through the shared tax agreement approved by Council in 2016.
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Public Works
• Increase in Maintenance of Effort (MOE) of 3% to $556,162. The MOE is the minimum required funding from the City’s General Fund for street related maintenance to receive funding from the State and County.
Community Services and Recreation
• Part-time salaries were reduced by $200,000.
• Marketing expenses decreased by $100,000.
• Community Assistance grants were reduced by $31,000.
General Fund Appropriations
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The chart below illustrates the City's General Fund expenditures by category. The City's law enforcement contract with OCSD accounts for 40% of expenditures. Employee salaries and benefits make up the second-largest expense category at 22% and include wages, pension costs, health allowance, and other benefits. The City's expenses also include various contracts for professional and technical services, and other contract services, such as, building and safety, code enforcement, animal control, crossing guards, street maintenance, and other services. Operating expenditures are comprised of building, ground, and equipment maintenance, as well as utilities. Other services include employee training and development, insurance premiums, memberships, and other miscellaneous expenses.
General Fund Reserves:
As a result of the Council’s leadership and conservative approach to the budget, the City has been successful in maintaining adequate reserve levels. Reserves are critical in the case of an emergency or unforeseen expenses. General Fund balance at the end of operations for FY 2023-24 is estimated to be $29,468,548. In accordance with the City’s Reserve Policy, $23,636,898 is assigned for asset replacement, self-insurance/ benefit obligations, contingencies, and for unforeseen emergencies or catastrophic impacts to the City.
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Special Revenues:
Special Revenue funds are expended in compliance with their funding stipulations; however, it is common to accumulate Special Revenue funds for multiple years in order to expend on larger City projects.
Road funds consist of Traffic Congestion Relief funds, Gas Taxes, Measure M and SB 1 funds. These funds are restricted and may only be utilized for the maintenance and improvement of street and traffic projects.
Gas Tax revenue is expected to increase by approximately $31,400 or 2.1% to $1,492,900 and is based on recent projections provided by the State. These funds are primarily used for ongoing costs associated with street maintenance, street sweeping, street lighting, and pavement management. Appropriations are estimated $1,321,800.
SB 1 funds will also see an increase of $151,555, or 13.3% to $1,291,695. Expenses are allocated towards street CIP projects and total $1,495,000.
Measure M is a major revenue source for the City’s streets and roads projects. Revenue projected in this category is expected to increase by $216,006, or 26.0% to $1,045,512.
Included in these funds is the Senior Mobility Grant Program, which provides free door- to-door transportation services for any senior citizen residing in Aliso Viejo to attend programs at nearby senior centers. Total appropriations are $1,082,578.
The Federal Grants budget totals $877,535 and includes funding in the amount of $599,315 for Community Development Block Grant (CDBG) and CDBG Cares Act, $75,000 from the Bureau of Reclamation WaterSmarts Grant for landscape improvements, $113,160 from the Energy Efficiency Block Grant for HVAC improvements, and $90,060 from FEMA to complete the City’s Hazard Mitigation Plan.
Public Safety grants include Supplemental Law Enforcement Service Funds (SLESF) for front line local public safety programs and equipment, and is expected to be about the same as the prior year at $176,620 in revenue and $176,043 in expenses. These funds are used to offset contractual costs with the OCSD for various police equipment.
The Technology Grant is provided from public, educational, and government access (PEG) fees received through cable franchises and is estimated at $98,900. Expenses totaling $92,880 are used for public programming, such as Council meetings and SportsZone.
Integrated Waste Management grants total $14,000 and AQMD AB 2766 Subvention funds total $73,000. Expenses total $16,000 and $50,000, respectively, and will be spent according to grant guidelines.
Revenues for the Other Grants fund vary from year to year depending on grant awards.
There are no grants projected at this time. Staff continues to actively seek grant opportunities as they arise.
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Management services for the Aliso Viejo Center and the Aquatic Center are provided by two qualified management companies. Aliso Viejo Center revenues total $2,956,835 and expenses total $2,371,807, resulting in a net transfer of $585,028 to the General Fund.
The Aquatic Center revenues are $998,000, with expenditures totaling $1,181,840. The City’s General Fund will subsidize the operating deficit of $183,840.
Capital Improvement Plan:
The Capital Improvement Plan (CIP) for FY 2022-23 totals approximately $3,619,448 and includes funding from both the General Fund and Special Revenue funds.
General Fund obligations include various transfers to capital funds for capital improvement projects, totaling $573,000 for FY 2023-24. Improvements at City Hall have been budgeted to leverage potential grant funding that may be available to the City with matching funds. General Fund projects include:
• City Hall HVAC Replacement - $113,000 (total project $226,160) • City Hall Landscaping Improvements - $75,000 (total project $150,000) • Aliso Viejo Aquatic Center Improvements - $295,000
• Information Technology Server Equipment - $75,000
• Dairy Fork and Wetlands Monitoring Projects - $15,000 Special Revenue Capital Improvement Projects scheduled for FY 2023-24 total $3,046,448 and includes the following projects:
• Aliso Creek Road Traffic Signal Synchronization Program - $175,000 • Glenwood Rehabilitation (SR73 to Aliso Creek) - $60,000 • Enterprise Rehabilitation (Aliso Creek to Aliso Viejo Pkwy) - $1,435,000 • Aliso Creek Rehabilitation (Enterprise to SR73) - $870,000 • ADA Improvements at City Facilities - $318,288
• City Hall HVAC Replacement - $113,160 (total project $226,160) • City Hall Landscaping Improvements - $75,000 (total project $150,000) In an effort to fund all desired capital improvement projects, staff has attempted to maximize the use of special revenues by actively pursuing grants and other funding opportunities from county, state, and federal sources. The CIP represents a proactive effort toward enhancing the quality of life of our residents, while continuing to address priority issues expressed by the community and the City Council. A detailed description of all projects planned within the FY 2023-24 CIP budget can be found in the Capital Projects section of this document.
On the Horizon:
City operational expenditures continue to outpace revenue growth. This presents the ongoing challenge of how to provide a consistent level of service given rising costs and limited revenue sources to pay those costs. As costs continue to rise, the City faces additional pressure to enhance economic development within the City.
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A recession would further impact the necessary resources needed to fund services within the City by potentially stalling development activity and subsequently affect sales, TOT, and property taxes. In addition, it would also make it more difficult for pension funds to hit their needed investment targets, creating an additional burden on public funds.
Staff will continue to monitor revenues and expenses, seek economic development opportunities, grant funding, and other measures to preserve the City's financial health and stability. This report is designed to provide our residents with a general overview of the City’s finances and to show the City’s accountability for monies it receives. Please contact the City’s Financial Services Department for additional information.
Financial Services Department
City of Aliso Viejo
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The purpose of the City of Aliso Viejo’s budget is to serve as a “blueprint” for providing City services and as a working financial plan for the fiscal year. It also represents the official organizational plan by which City policies, priorities, and programs are implemented. It provides the means to communicate to the residents, businesses, and employees how the City’s financial resources are used to provide services to the community. The budget includes both the operating costs to manage the City and the capital improvement projects that the City plans to undertake during the fiscal year.
A BRIEF OVERVIEW
Location
Aliso Viejo encompasses approximately seven
square miles and is located at the southern end of
Orange County. Aliso Viejo is approximately 50 miles
southeast of downtown Los Angeles, 75 miles
northwest of San Diego, 15 miles south of John
Wayne International Airport, and 2.7 miles inland
from the Pacific Ocean. Neighboring communities
include the cities of Laguna Beach, Laguna Niguel,
Laguna Hills, and Laguna Woods.
History
Aliso Viejo was originally part of the 26,000-acre
Moulton Ranch. In the 1890’s, the Moulton family
took ownership of land the Mexican government
originally granted to Juan Avila in 1842. In 1976, the
Mission Viejo Company purchased the last 6,600
acres for a new master-planned community. The
ultimate vision for Aliso Viejo was to feature
neighborhoods that provide a balance between work
and home, services, and leisure activities. A transit-friendly, energy-conscious, and land-conserving community, Aliso Viejo was to foster a sense of community by creating a friendlier streetscape, quality infrastructure like parks, schools, and new roads, shopping close to home, community services, and neighbors that genuinely feel connected to the community and to one another.
The county approved the master plan for the community in 1979, and by March of 1982, the first residential units were offered for sale. About eight months later, the first residents arrived.
In February of 1995, the Self-Governance Subcommittee of Governmental Affairs, an offshoot of the Aliso Viejo Community Association (AVCA), which was the first community-wide property owner’s association of its kind in the state, began its push to make Aliso Viejo a city. Two years later, “Aliso Viejo Cityhood 2000” was born. In March of 1999, “Aliso Viejo Cityhood 2000” introduced an initiative on the ballot for the 2001 special election. On March 6, 2001, voters (more than 90 percent) overwhelmingly Budget Guide
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decided to make Aliso Viejo a city. The City of Aliso Viejo was officially incorporated on July 1, 2001, and operates as a general law City.
Demographics
Aliso Viejo was the first planned community in California to provide a balance between its estimated 18,000 on-site jobs and the resident workforce. With a population of 51,8241, all residents live within 2.5 miles of Aliso Viejo Town Center, which is located near the geographic center of the City. This "downtown" includes over 800,000 square feet of retail shops and specialty stores, restaurants, medical offices, business offices, and entertainment venues. Aliso Viejo was ranked the 4th safest city in California by safety consulting firm, Safewise.
Aliso Viejo housing is comprised of single-family homes, condos, and luxury apartments. The City's commercial base includes a mixture of retail, light industrial, and service entities providing a diverse tax base for the City.
According to the United States Census Bureau, Aliso Viejo residents have a median age of 37.4 years and a median household income of $118,540. The median home price is $656,6001 and the median rental rate is $2,335 1. As of March 2023, the City is home to an estimated 28,8002 employed individuals and has an unemployment rate of 3.3%2.
More than 1,200 1 businesses are located in Aliso Viejo, which has roughly five million square feet of low and mid-rise office, research and development, technology, and light industrial space. The City is recognized for hosting fast-growing entrepreneurial industries such as medical device, technology, software, biotech, pharmaceutical, electronic gaming, healthcare, and insurance.
1 United States Census Bureau
2 California Employment Development Development Department
FORM OF GOVERNMENT
The City operates under the Council-Manager form of government. At the time of budget adoption, the City Council is comprised of five members elected at large to four- year terms with elections staggered every two years. The Mayor and Mayor Pro-Tem are selected by the Council from among its members to serve one-year terms.
Beginning with the election in 2024, the City will be implementing by-district elections, with the City being divided into five districts. For more information regarding the by- district election process, please visit https://avcity.org/.
The Council acts as the legislative and policy-making body of the City, enacting all laws and directing such actions as required to provide for the general welfare of the community. City Council meetings are held on a regular basis and are open to the public. The City Council also serves as the governing body of the Aliso Viejo Public Financing Corporation. The City Manager is appointed by the City Council and is responsible for overseeing the operations of the City and implementing the policy decisions made by the City Council. The City Attorney and City Treasurer are also Budget Guide
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appointed by the City Council. All other department heads and employees are appointed by the City Manager.
The City provides municipal services through in-house staffing for administration, finance, planning, and community services and contracts for the services of police, fire, public works, building, code enforcement, trash removal, street sweeping, various recreation programs, and legal services. The City owns and manages Iglesia Park, Vista Park, and the Aliso Viejo Ranch property, in addition to maintaining all public roads. The Orange County Library System provides public library services. The Aliso Viejo Community Association, a master community association, owns and manages 20 of the 23 local parks within the City limits. This association also maintains most of the landscaped slopes and parkways.
BUDGET ORGANIZATION
As indicated in the Table of Contents, the City of Aliso Viejo’s Budget document consists of several sections.
The City Manager’s Message to the City Council highlights key priorities and issues for the upcoming budget year.
The Budget Transmittal provides an overview of significant budgetary items and trends for the City as a whole.
The Budget Guide provides the reader with a brief overview and introduction to the City of Aliso Viejo as well as an explanation on how to understand, read, and use this Budget document.
Fund Descriptions outlines the various funds that account for the City's revenues and expenses.
Organizational Chart provides an overview of the City's structure, departments, and their activities.
The Budget Summaries section provides an easy-to-read overview of the City's revenue and appropriations for all funds. Summaries for the General Fund are also included.
The Budget Detail section provides a more detailed overview of the City's budget. It includes the following:
General Fund: This section represents the main body of the Budget document.
It contains details for revenue and department budgets for the General Fund.
Department details include the following departments: City Council, City Manager, Economic Development, Government Services, City Attorney, Financial Services, Information Technology, Non-Departmental, Community Services and Recreation, Community Development, Public Works, Public Safety, and City Hall.
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Special Revenue Funds: This section contains funds that provide “Special Revenue” activities. In most cases, these funds represent activities that are grant funded or provided from specific fees, charges, and taxes. These revenues are usually legally restricted to expenditures for specific purposes. Special Revenue funds Include: Traffic Congestion Relief Fund (202), Gas Tax (203), Measure M (204), Road Maintenance and Rehabilitation (205), Public Safety Grants (215), Air Quality Improvement Fund (221), Integrated Waste Management Fund (225), Other Grants (231), Technology Grant (241), Development Impact (245), Federal Grants (251), Aliso Viejo Center (260), and Aquatic Center (261).
Capital Improvement Funds: This section contains funds that provide for street improvement, storm water, or other capital improvement projects that are general in nature. Examples include: Street Improvement Fund (311), Capital Improvements Fund (331), Storm Water (332), and Certificates of Participation (340).
Debt Service Fund: This section contains the City's debt service fund. The fund is used to account for the COP bonds issued by the City in 2019 for construction of the Aliso Viejo Ranch.
Appendices
• A - City Council Management and Budget Policies
• B - Fund Balance Policy
• C - Glossary: The glossary of Budget Terms is provided to better familiarize the reader with some budgetary and financial vocabulary found throughout the budget document. The Glossary contains descriptions of all the fund types, budget terms, and acronyms used within the budget document. • D - Chart of Accounts
• E - Property Tax Allocation: This appendix outlines the estimated property tax generated in Aliso Viejo and the estimated allocation to the Orange County Fire Authority.
BUDGET PROCESS
The responsibility for preparation of the Annual Budget is set forth in Ordinance No. 2001-005, whereby the City Manager is tasked with the preparation and submittal of the Annual Budget for its approval by City Council. The Financial Services Department prepares budget reports and provides detailed instructions and assistance to each department with respect to the preparation of their particular department budgets. The budgeting process is generally an incremental one which starts with a historical based budget. Requests for changes in appropriations are made at the departmental level and initially are compiled and reviewed by the Director of Financial Services. A draft budget is then presented to the City Manager, who reviews all of the requests and ensures that all budget decisions are in full accordance with stated City Council policies and all applicable federal, state, and local laws and regulations.
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PREPARATION OF THE BUDGET DOCUMENT
Altogether, budget preparation takes approximately three months. Departments begin preparing their budget requests and revenue estimates in March. All budget submissions for new and additional services, positions, capital outlay, and capital improvement projects are reviewed. The overall picture of estimated revenues and proposed appropriations is also carefully studied. In addition to providing the most efficient, effective and economical service levels possible, public safety, legal requirements, and adherence to City Council financial policies are also major considerations throughout the budget process.
Budget workshops are open to the public and are held starting in April. The City Manager presents the Draft Budget to the City Council and the public for review.
Changes to the budget as directed by the City Council are incorporated into the Proposed Budget and presented for adoption. The budget is adopted annually by the City Council prior to the beginning of the fiscal year and serves as the foundation for the City’s financial planning and control. A majority vote is required to pass, approve, and adopt the final Budget by resolution at a City Council meeting.
BUDGET CALENDAR – SUMMARY
The following calendar highlights some of the key deadlines used for the preparation of the FY 2023-2024 Budget:
March 15, 2023 Mid-Year Budget Update
April 19, 2023 City Council Study Session - FY 2023-24 Budget Workshop May 17, 2023 Present Draft FY 2023-24 Budget to City Council June 7, 2023 Present Proposed Budget for City Council Adoption
BUDGET IMPLEMENTATION, TRANSFERS AND CONTROL
Upon adoption of the budget by the City Council, the responsibility of implementing each department’s budget lies with each Department Head with oversight by the Director of Financial Services, with ultimate responsibility resting with the City Manager.
Department Heads are expected to operate their departments within the appropriations established in the budget.
The annual budget is arranged by fund, function, and department. The level of budgetary control is established at the fund level. Transfers of appropriations between department budgets can be made with the Director of Financial Services approval. The City Council’s approval is required for all budget amendments that result in a change to any fund balance in the adopted budget. The budget is reviewed mid-year in January by the City Manager and the Director of Financial Services to ensure compliance with City Council direction. The Mid-Year budget is reviewed by the City Council and consideration is given to necessary adjustments for new programs, projects, and other Budget Guide
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adjustments to ensure that expenditures and revenues are in line with the budgeted projections.
A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of financial and budgetary records for use in the preparation of financial statements, as well as accountability for all City assets. The concept of reasonable assurance recognizes that the cost of control should not exceed the benefits and that the evaluation of costs and benefits require estimates and judgments by management. The system is reviewed as regularly as possible and as required by law, by either internal audit staff and/or independent, certified public accountants. The City also maintains an encumbrance accounting system as an additional method of accomplishing budgetary control. Estimated purchase amounts are encumbered prior to the release of purchase orders to a vendor. At fiscal year-end, all operating budget appropriations lapse and are re-appropriated in the next year’s budget.
BUDGETARY BASIS OF ACCOUNTING
The City of Aliso Viejo’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP), using the modified accrual basis of accounting. Under this method of accounting, revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. Each of the City's funds are considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue, and expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The General Fund accounts for all revenue of the City not specifically levied or collected for a particular purpose. The City of Aliso Viejo has 13 Special Revenue Funds that are used to account for specific revenues that are legally restricted for particular purposes.
The Capital Project Funds are used to account for the acquisition or construction and improvement of major capital projects. The budget is prepared on a line item basis by fund and department. The City currently does not have any Enterprise or Internal Service funds.
FINANCIAL REPORTS
Annual Comprehensive Financial Report (ACFR): The ACFR is a detailed report that covers the financial statements for the City prepared in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). This report includes an introductory section, the Independent Auditors’ Report, and the Management’s Discussion and Analysis (MD&A), which offers readers a narrative description as well as an analysis of the financial activity of the City for the fiscal year ended. The report continues with the government-wide statements, fund financial statements, and notes to the financial statements. Statements for major Budget Guide
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funds are then presented, followed by all non-major fund activity, and finally the statistical section. The City prepared its first ACFR in 2001 in the GASB Statement Number 34 format and included a citywide valuation of infrastructure assets. The ACFR complies with all GASB pronouncements applicable to the City of Aliso Viejo. The City has consistently received the prestigious “Certificate of Achievement for Excellence in Financial Reporting” award presented by Government Finance Officers Association since 2001.
Five-Year Strategic Plan: The Strategic Plan is a detailed planning document to assist the City Council in assessing the impact of local decision making on the City’s future quality of life. Developed as a blueprint for the City’s future, the Strategic Plan defines the City Council’s goals and assesses the City’s financial ability to achieve them. The plan identifies fiscal issues and opportunities, establishes goals, examines fiscal trends, and provides for feasible solutions. The plan includes fund balances, expenditures, and revenue projections, as well as goals and objectives. This allows the City to focus its efforts on initiatives, including funding for necessary infrastructure, maintenance, and capital needs, without compromising its financial future. The Five-Year Strategic Plan is updated and published periodically.
The City’s financial reports are available on the City’s website at www.avcity.org.
STAFFING
The table below represents budgeted staffing levels by department for the past three years. The FY 2023-24 budget provides for salaries and benefits for 5 elected officials, 29 full-time employees, and approximately 6.6 part-time or full-time equivalents (FTE).
Position Summary Schedule
Budgeted Full-Time Equivalents
Last Three Fiscal Years
Department
FY 2021-22
FTE
FY 2022-23
FTE
FY 2023-24
FTE
City Council (Elected Officials) 5.0 5.0 5.0
Government Services 2.5 2.5 2.5
City Manager 3.0 3.0 3.0
Human Resources 1.0 1.0 1.1
Recreation & Community Services 12.0 18.0 12.5
Information Technology 2.4 3.0 3.0
Financial Services 4.4 4.3 4.0
Community Development 7.0 5.8 5.0
Public Safety 0.0 0.0 0.5
Public Works 3.0 4.0 4.0
TOTAL 40.3 46.6 40.6
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EMPLOYEE COMPENSATION/BENEFITS
The City of Aliso Viejo provides an array of benefits to employees in addition to maintaining competitive salaries.
Work Schedule: The City operates on a 9/80 work schedule, with every other Friday off.
Salary: The City has a Pay-For-Performance Compensation System. Salaries are based on experience and knowledge of job responsibilities. Each classification title has a corresponding salary range. The compensation system and cost-of-living increases have been incorporated for FY 2023-24.
Medicare: All employees contribute a portion of gross salary for Medicare coverage as determined by Federal regulations.
Annual Leave: Employees earn 176 hours of annual leave per year, after completion of an orientation period. Accrual of annual leave and maximum accrual amounts increase based upon number of years of service. The City also allows an annual cash payout of accrued leave in the amount of 40 hours for 1-5 years of service and 80 hours for 6 or more years of service.
Cafeteria Benefits Plan: The City provides its employees a specific dollar amount which can be applied toward medical, dental, vision insurance and/or other benefits offered on a pre-tax basis through the City’s Section 125 Cafeteria Plan. A variety of medical insurance plans are available through the CalPERS Health Benefits program.
Retirement Benefits : The City formally joined the California Public Employees Retirement System (CalPERS) in December 2002 under the CalPERS 2% @ 55 Plan. It is a multiple-employer public employee defined benefit pension plan. Each year, an independent actuary engaged by the pension plan calculates the amount of the annual contribution that the City must make to the pension plan to ensure that the plan will be able to fully meet its obligations to retired employees on a timely basis. The City received its actuarial valuation in July 2022 for the FY 2023-24. The City’s annual contribution employer rate for FY 2022-23 was 10.32% of base wages and is expected to be 11.84% for FY 2023-24. The City also pays the employees’ portion of the retirement contribution of 7% of base wages.
On January 1, 2013 the Public Employees’ Pension Reform Act (PEPRA) was implemented by CalPERS. This legislation created a benefit group, PEPRA, for new members in CalPERS. All employees, hired by the city on or after January 1, 2013, who have a lapse in membership or no prior membership with CalPERS, are placed into the PEPRA benefit group. The defined benefit formula is 2% @ 62. The annual contribution employer rate for FY 2022-23 is 7.47% of base wages and is expected to be 7.68% in FY 2023-24. Employees in the new benefit group are required to contribute at least 50% of the total normal cost rate for their defined benefit plan. As such, the employee Budget Guide
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contribution rate in FY 2023-24 is 7.75% of base wages. Reducing unfunded liabilities has become a priority for both CALPERS and the City’s contracted public safety agencies.
The following table shows the City’s employer contributions, including unfunded liability contributions, towards CALPERS over the last 5 fiscal years.
Fiscal Year
Employer
Contribution
Rate
(Classic)
Employer
Contribution
Rate
(PEPRA)
Estimated
Annual
Employer
Normal Cost
Contribution
Employer
Unfunded
Accrued
Liability
Contribution
Estimated
Total
Contributions1
2019-20 9.680 % 6.985 % $198,531 $62,863 $261,394
2020-21 10.484 % 7.732 % $221,480 $69,179 $290,659
2021-22 10.340 % 7.590 % $251,480 $82,347 $333,827
2022-23 10.320 % 7.470 % $294,455 $98,471 $392,926
2023-24 11.840 % 7.680 % $321,208 $89,913 $411,121
1 Total contributions do not include the employee contribution rate which is paid by the City for classic members.
Source: CalPERS
City of Aliso Viejo, Department of Financial Services
Other Benefits: In addition, the City provides life and long-term disability insurance. An optional Deferred Compensation program and Flexible Spending Accounts are provided and funded by the employees.
OTHER INFORMATION
Capital Improvement Program (CIP): The Capital Improvement Program (CIP) Budget is submitted to the City Council with the budget document in order to provide more detailed descriptions of projects scheduled to take place over the next five years. A CIP project is defined as an addition or improvement to the City’s infrastructure or public facilities. Financial Services coordinates the budget preparation including review of fund cash flows to ensure adequate funding over the project life. Many projects span multiple fiscal years and have multiple funding sources, including grant funding and special revenue funds. Special attention is paid to projects requiring General Fund dollars and typically reflects previously identified Council goals. The CIP document is designed to give an easily understandable overview of the multi-year projects to which the City Council has made a long-term commitment.
Debt: On August 13, 2019, the City issued $12,250,000 of tax-exempt Certificates of Participation to provide financing for the construction of the Aliso Viejo Ranch. The principal is due annually in amounts ranging from $230,000 to $635,000 on November 1 of each year commencing in 2020 through the year 2049 with a coupon rate ranging from 2% to 4%. Interest is payable semi-annually in amounts ranging from $9,525 to $212,325 and is due on May 1 and November 1 of each year commencing on November 1, 2019. The interest payments have rates ranging from 0.96% to 3.09%.
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Debt without Government Commitment - Community Facilities District No. 2005-01: In November, 2007, the City issued $34,070,000 in Special Tax Bonds for the acquisition and improvement of various public facilities within Community Facilities District No. 2005- 01(CFD No. 2005-01). In September, 2014, the City refinanced the Special Tax Bonds with the issuance of the 2014 Special Tax Bonds for a total of $32,270,000. CFD No. 2005-01 is scheduled to expire in September 2038.
LEGAL DEBT MARGIN
The general laws of the State of California for municipalities provide for a legal debt limit of 15% of assessed valuation. However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective with fiscal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modified to 3.75% (one-fourth of the limit of 15%) for the purpose of this calculation for consistency with the original intent of the State’s debt limit.
The following chart details the calculation of the City’s Legal Debt Margin.
Computation of Legal Debt Margin
Fiscal Years Ending 2020 through 2024
FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Assessed
Valuation 10,706,653,293 11,057,982,407 11,357,669,581 11,846,251,958 12,279,351,745 Legal Debt Limit
3.75% 401,499,498 414,674,340 425,912,609 444,234,448 460,475,690 Amount of Debt
Applicable to
Limit 12,250,000 12,020,000 11,785,000 11,545,000 11,295,000 Legal Debt
Margin 389,249,498 402,654,340 414,127,609 432,689,448 449,180,690 Source: County of Orange Auditor Controller
HDL Coren & Cone
City of Aliso Viejo, Department of Financial Services
GANN APPROPRIATION LIMIT
The voters of California, during a special election in 1979, approved Article XIII-B of the California State Constitution. Informally known as the “Gann Initiative,” Article XIII-B provides limits regarding the total amount of appropriations in any fiscal year from “the proceeds of taxes .” Every year the City Council adopts an appropriations limit, via resolution, for the proposed fiscal year.
The State Legislature, in 1980, added Section 9710 to the Government Code, providing that the governing body of each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The appropriation limit for any fiscal year was equal to the previous year’s limit, adjusted for population changes and the changes in Budget Guide
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the US Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance.
However, the original Article XIII-B (Proposition 4) and its implementing legislation were modified by Proposition 111 and SB 88 by the voters in June 1980. The changes were incorporated into the FY 1990-91 and FY 1991-92 Appropriations Limits. Beginning with the FY 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include growth in the California Per Capita Income or growth in the non-residential assessed valuation due to construction within the City and the population growth within the county or the city.
The following chart details the City’s Annual Appropriation Limit history.
CITY OF ALISO VIEJO
ANNUAL APPROPRIATIONS LIMIT
Fiscal Year Appropriations
Limit
Percentage
Change
Subject to
Limit
Variance
2008-2009 Adjusted Base 14,985,870 7.39 % 10,557,513 4,428,357 2009-2010 Actual 18,492,058 23.40 % 9,526,525 8,965,533 2010-2011 Actual 18,215,199 -1.5 % 9,402,508 8,812,691 2011-2012 Actual 18,870,328 3.60 % 10,031,085 8,839,243 2012-2013 Actual 27,710,088 46.84 % 10,115,604 17,594,484 2013-2014 Actual 29,396,830 6.09 % 10,609,460 18,787,370 2014-2015 Actual 32,633,003 11.01 % 11,522,733 21,110,270 2015-2016 Actual 34,245,483 4.94 % 11,910,426 22,335,057 2016-2017 Actual 36,441,702 6.41 % 12,114,345 24,327,357 2017-2018 Actual 38,047,127 4.40 % 13,193,592 24,853,535 2018-2019 Actual 42,360,293 11.34 % 14,506,181 27,854,112 2019-2020 Actual 44,118,739 4.15 % 15,111,015 29,007,724 2020-2021 Actual 45,974,884 4.21 % 15,111,015 30,863,869 2021-2022 Actual 48,200,927 4.84 % 13,862,840 34,338,087 2022-2023 Actual 53,660,602 11.33 % 15,361,280 38,299,322 2023-2024 Actual 56,164,572 4.67 % 16,182,063 39,982,509 Budget Guide
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MAJOR FUNDS
A “Major Fund” is typically defined, for the purpose of this presentation, as a fund with more than 10% of total budgeted resources or expenditures in the budget year.
GENERAL FUND
The General Fund has been classified as a major fund and is used to account for revenues and expenditures that are not required to be accounted for in another fund.
NON-MAJOR FUNDS
A “Non-Major Fund” is typically defined, for the purpose of this presentation, as a fund with less than 10% of total budgeted resources or expenditures in the budget year.
SPECIAL REVENUE FUNDS
Traffic Congestion Relief
Assembly Bill 2928 established the Traffic Congestion Relief Fund (TCRF) in the State Treasury for allocating funds to cities and counties for street or road maintenance or reconstruction. Cities and counties are required to maintain their existing commitment of general funds for street or roadwork to remain eligible for allocation of these funds.
Gas Tax
This fund is used to account for the City’s share of the motor vehicle gas tax imposed under the provisions of the Street and Highway Code of the State of California under Sections 2103, 2105, 2106, 2107, and 2107.5 which are legally restricted for the acquisition, construction, improvements, and maintenance of public streets.
Measure M
Measure M Fund is used to account for the City’s share of the sales tax increase authorized by Orange County’s Measure “M”. These monies are legally restricted for the acquisition, construction, and improvement of public streets.
Road Maintenance and Rehabilitation Account (RMRA)
Senate Bill 1 (SB1) created the Road Maintenance and Rehabilitation Account (RMRA) to address deferred maintenance on the State Highway System, as well as the local street and road system. These funds are legally restricted for road maintenance, rehabilitation, and critical safety projects on the local streets and roads.
Public Safety Grants
This fund is used to account for law enforcement grants received such as the Supplemental Law Enforcement Account (SLESA) and Citizens' Option for Public Safety (COPS).
Air Quality Management District (AQMD)
This fund is used to account for the City’s share of vehicle registration fees that the State of California has allocated to address air quality concerns in Southern California.
These monies are used for local and/or regional air quality maintenance programs.
Fund Descriptions & Classifications
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Integrated Waste Management
This fund is used to account for the receipt of the California Beverage and Recycling Grant. Integrated Waste Management Funds have been budgeted to promote recycling and waste management within city facilities and at city events.
Other Grants
This fund is used to account for state, local and other grants received such as the CalRecycle and LEAP Grant.
Technology Grants
This includes funds received by cable franchises for public, educational, and government (PEG) channels. These funds are used for technology upgrades, equipment, community outreach, broadcast of council meetings, and provide City information on the Government Access Channel.
Development Impact Fund
This fund is used to account for revenue received as a result of negotiated developer agreements for affordable housing, traffic mitigation, community enhancement, and open spaces.
Aliso Viejo Center
This fund is used to account for the operations of the Aliso Viejo Center. The Aliso Viejo Center is a City owned facility that serves as an ideal venue to accommodate an array of functions, such as banquets, wedding celebrations, conferences, and corporate events.
Aquatics Center
This fund is used to account for the operations of the Aliso Viejo Aquatic Center. The Aliso Viejo Aquatic Center is a City owned facility that provides residents with a resort- style swimming complex that includes a lap pool, whirlpool, tot’s wading pool, snack bar, and patio.
CAPITAL IMPROVEMENT FUNDS
Street Improvements
This fund is used to account for the City’s street improvement projects.
Capital Improvements
This fund is used to account for the City’s Capital Improvements Projects that do not fall in the Street Improvement or Storm Water categories, such as facilities and capital equipment.
Storm Water
This fund is used to account for the City’s Storm Water related improvement projects.
Certificates of Participation
This fund is used to account for capital expenditures associated with the development and construction of the Aliso Viejo Ranch. The capital costs associated with the Aliso Viejo Ranch project include the construction of buildings, landscaping, parking lot, and hydroponic farm.
Fund Descriptions & Classifications
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Major Funds Non-Major Funds
Departments
General TCRF Gas Tax Measure
M RMRA
Public
Safety
Grants
AQMD
Integrated
Waste
Mgmt
Other
Grants
Tech
Grant
Dev.
Impact
Federal
Grants
Conferenc
e Center
Aquatic
Center
Street
Imp.
Capital
Imp.
Storm
Water COP
1101 City Council X
1501 City Manager X
1502 Economic Development X
1503 Human Resources X
1601 Government Services X
2101 City Attorney X
2501 Finance X
3101 Information Technology X
3501 Central Services X
4101 Community Services Administration X
4102 Iglesia Park X
4103 Iglesia Building X
4104 Iglesia Park Community Center X
4105 Recreation Services X
4401 Planning X
4402 Building X
4403 Code Enforcement X
4501 Engineering (General) X
4502 Traffic Engineering X X X
4503 Street Maintenance X X X
5101 Law Enforcement - Contract X
5102 Law Enforcement - Other X X
5103 Crime Prevention X
5301 Animal Control X
5401 EOC X
6102 General-AB2928
6103 General-Gas Tax X
6104 General-Measure M X
6115 General-Public Safety X
6121 General-AB2766 X
6125 General-Beverage Container Recycling X
6126 General-Used Oil Recycling Grant X
6131 General-Other Grants X
6141 General-Technology Grant X
6145 General-Development Impact X
6151 General-Federal Grant X
6160 General-Conference Center X
6161 General-Aquatic Center X
8101 Government Buildings X X
8201 Traffic Safety X
8301 Streets & Highways X
8601 Drainage Improvements X
8701 Capital Projects X X X
9501 Transfers Out X X X X X X X X X X X X X X
n General Fund
n Special Revenue Funds
n Capital Improvement Funds
Fund / Department Relationships
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*Contract Services
Organization Chart
July 1, 2023
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CITY OF ALISO VIEJO
BUDGET PHILOSOPHY AND OPERATING GUIDELINES
1. The City of Aliso Viejo’s budget is designed to serve four major purposes:
• Define policy in compliance with legal requirements for General Law cities in the State of California, the Governmental Accounting Standards Board (GASB) financial reporting requirements and auditing standards, and direction of the City Council. Prepare the Budget in conformity with Generally Accepted Accounting Principles using the modified accrual basis of accounting.
• Provide an operations guide for management and staff responsible for fiscal resources.
• Present the City's financial plan for the ensuing fiscal year, itemizing projected resources and estimated appropriations. The financial plan will be developed using strategic multi-year fiscal planning and conservative revenue forecasts.
• Provide a communications document for citizens who wish to understand the operations and costs of City services.
2. The Financial Plan consists of budgets that originate within each department, are consolidated by financial services, and approved by the City Manager prior to submittal to the City Council.
3. The City Manager is responsible for ensuring compliance with the budget authorized by City Council.
4. The City Council has the legal authority to amend the budget at any time during the fiscal year. The City Manager and the Director of Financial Services have the authority to transfer appropriations within department budgets. City Council’s approval is required for all budget amendments that result in a change to the adopted budget.
5. Reserves will be evaluated annually for long-term adequacy and use requirements in conjunction with development of the City’s financial forecasts.
Balances will be maintained at levels that protect the City from future uncertainties.
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CITY
RESOURCES
AND
APPROPRIATIONS
SUMMARY
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CITY OF ALISO VIEJO
SUMMARY OF FUND BALANCE
FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Fund
101 General Fund 32,970,765 27,131,163 30,580,168 26,648,944 30,641,306 29,468,548 202 TCRF 122,602 90,909 76,109 (73,746) 1,234 2,234 203 Gas Tax 787,586 740,649 732,739 945,424 756,439 927,539 204 Measure M 1,436,674 851,548 1,314,964 (65,276) 298,289 261,223 205 RMRA 796,636 783,340 825,560 150 262,700 59,395 215 Public Safety Grants 122,819 109,946 129,018 78,557 113,323 114,980 221 AQMD Air Quality 964,716 1,032,073 1,041,367 1,010,312 1,011,367 1,034,367 225 Integrated Waste Management 28,476 17,753 83,593 2,603 80,518 78,518 231 Other Grants 44,085 (38,334) (314,030) 107,476 (302,316) (302,317) 241 Technology Grant 196,204 150,776 226,756 129,566 260,576 266,596 245 Development Impact 2,622,371 1,410,623 1,410,623 1,410,623 1,409,623 1,409,623 251 Federal Grant 13,127 15,409 (85,717) 296,173 (120,791) (120,791) 260 Aliso Viejo Center — — — — — —
261 Aquatic Center — 19,500 — 19,500 — —
311 Street Improvements — — — — — —
331 Capital Improvements — — — — — —
332 Storm Water Improvements 1 (2) — — — —
340 COP — — — — — —
411 Debt Service 4,319,695 — (3,268) — (3,268) (3,268) 511 AV Ranch Foundation 50 50 50
Total City Fund Balance 44,425,760 32,315,356 36,017,935 30,510,309 34,409,053 33,196,699 3 748
CITY OF ALISO VIEJO
CONSOLIDATED FUNDS RESERVES
FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
FUND BALANCE
Non Spendable: 236,326 85,400 81,267 — —
Restricted for:
Community Services — — 19,500 19,500 19,500 50
Community Development Projects 334,190 2,891,135 1,721,020 1,650,268 1,650,268 1,452,420 Capital Projects 8,536,428 8,536,428 3,990,740 2,150,973 2,150,973 2,163,967 Public Safety 105,214 122,819 129,019 78,557 78,557 114,980 Assigned to:
Contingency/Stabilization Reserves 2,860,265 2,649,388 3,500,571 3,500,571 3,500,571 4,748,990 Self-Insurance/Benefit Obligations 1,445,475 1,150,474 600,000 600,000 600,000 600,000 Asset Replacement 9,096,430 8,317,710 11,882,444 8,500,000 8,500,000 12,529,179 Emergencies & Unanticipated CIP Projects 15,000,000 15,000,000 10,000,000 14,100,000 14,100,000 5,758,728 Unassigned: 6,811,432 (6,437,998) 4,093,374 (89,560) 3,809,184 5,828,385 Total Fund Balance 44,425,760 32,315,356 36,017,935 30,510,309 34,409,053 33,196,699 4 749
CITY OF ALISO VIEJO
SUMMARY OF RESOURCES & APPROPRIATIONS BY FUND
FY 2023-2024
Beginning
Balance Transfers In Resources Appropriations
Transfers
Out
Ending
Balance
General Funds
101 General Fund 30,641,306 585,028 22,141,816 22,484,512 183,840 30,699,798 General Fund Reserves 30,699,798 1,231,250 29,468,548 Total General Funds 30,641,306 585,028 22,141,816 22,484,512 1,415,090 29,468,548 22,726,844 23,899,602
Special Revenue Funds
202 TCRF 1,234 — 1,000 — — 2,234
203 Gas Tax 756,439 — 1,492,900 1,321,800 — 927,539 204 Measure M 298,289 — 1,045,512 37,578 1,045,000 261,223 205 RMRA 262,700 — 1,291,695 — 1,495,000 59,395
215 Public Safety Grants 113,323 — 176,700 175,043 — 114,980 221 AQMD Air Quality 1,011,367 — 73,000 50,000 — 1,034,367 225 Integrated Waste Management 80,518 — 14,000 16,000 — 78,518 231 Other Grants (302,316) — — — 1 (302,317)
241 Technology Grant 260,576 — 98,900 92,880 — 266,596 245 Development Impact 1,409,623 — — — — 1,409,623 251 Federal Grant* (120,791) — 877,535 371,087 506,448 (120,791) 260 Aliso Viejo Center — — 2,956,835 2,371,807 585,028 — 261 Aquatic Center — 183,840 998,000 1,181,840 — — 311 Street Improvements — 2,540,000 — 2,540,000 — — 331 Capital Improvements — 1,064,448 — 1,064,448 — — 332 Storm Water Improvements — 15,000 — 15,000 — — 340 COP — — — — — —
511 AV Ranch Foundation 50 — — — — 50
Total Special Revenue Funds 3,771,012 3,803,288 9,026,077 9,237,483 3,631,477 3,731,417 Debt Service Funds
411 Debt Service (3,268) 658,250 — 658,250 — (3,268) Total Debt Service Funds (3,268) 658,250 — 658,250 — (3,268) Total All Funds 34,409,049 5,046,566 31,167,893 32,380,245 5,046,567 33,196,699 5 750
CITY OF ALISO VIEJO
CONSOLIDATED SUMMARY OF RESOURCES & APPROPRIATIONS
FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
RESOURCES1
Property Tax 8,647,685 8,981,521 9,211,738 9,490,000 9,302,000 9,731,500 Sales Tax 4,765,921 3,524,908 6,117,932 5,580,000 6,102,950 6,050,641 Franchise Fees 1,598,246 1,552,321 1,636,741 1,505,000 1,505,000 1,600,000 Transient Occupancy Tax 1,220,997 723,599 1,413,074 1,440,000 1,500,000 1,600,000 Development Impact 9,600 585,000 — — — —
Permits & Charges for Services 1,137,613 1,400,136 1,095,133 915,200 1,100,000 1,100,000 Fines and Forfeitures 275,229 310,419 173,133 220,000 100,000 133,800 Rev-Use of Money & Property 3,060,191 2,949,821 4,618,641 4,692,290 4,979,091 5,818,935 Intergovernmental Revenue 4,078,343 3,867,506 6,501,902 7,168,202 7,168,202 4,967,742 Other Revenue 419,976 409,274 212,348 215,375 349,175 165,275 Bond Proceeds 12,006,870 — 1 — — —
Total Estimated Resources 37,220,674 24,304,501 30,980,639 31,226,067 32,106,418 31,167,893 APPROPRIATIONS1
Administration & Support 3,689,252 3,766,729 4,130,654 4,857,650 4,971,750 4,898,021 City Hall 180,091 194,720 221,077 220,866 260,866 245,481 Community Services 1,376,697 1,525,026 2,324,010 2,905,932 2,899,632 2,669,857 Public Works 2,688,455 2,979,458 2,871,255 3,202,121 3,217,521 3,249,908 Public Safety 9,289,303 9,358,292 9,505,404 11,033,791 11,115,651 10,646,151 City Facilities 2,020,681 2,141,702 3,377,622 3,167,316 3,167,316 3,553,647 Capital Improvement Projects 12,334,350 12,918,036 2,096,842 3,965,000 4,336,216 3,619,448 Community & Economic Development 2,294,536 2,873,499 2,116,623 2,784,624 3,089,297 2,839,482 Debt Service 494,560 657,436 657,705 657,050 657,050 658,250 Total Appropriations 34,367,925 36,414,898 27,301,192 32,794,350 33,715,299 32,380,245 NET CHANGE IN FUND BALANCE 2,852,749 (12,110,397) 3,702,578 (1,568,283) (1,608,881) (1,212,352) Beginning Fund Balance 41,573,004 44,425,753 32,315,351 32,078,587 36,017,932 34,409,050 PROJECTED ENDING FUND BALANCE 44,425,753 32,315,351 36,017,932 30,510,304 34,409,051 33,196,699 1 Data does not include interfund transfers.
FY 2021-22 net change in fund balance includes other financing sources of $23,131 per ACFR. 6 751
CITY OF ALISO VIEJO
SUMMARY OF RESOURCES & APPROPRIATIONS BY FUND
FY 2023-2024
OPERATING BUDGET
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
RESOURCES1
101 General Fund 19,442,019 18,295,799 24,273,137 23,838,978 24,719,328 22,726,844 202 TCRF 62,193 1,800 (3,031) 1,125 1,125 1,000
203 Gas Tax 1,156,262 1,120,335 1,155,002 1,461,500 1,461,500 1,492,900 204 Measure M 801,105 737,339 862,377 829,506 829,506 1,045,512 205 RMRA 916,520 941,141 986,373 1,140,140 1,140,140 1,291,695 215 Public Safety Grants 160,883 159,660 183,951 176,620 176,620 176,700 221 AQMD Air Quality 98,264 149,987 9,294 70,000 70,000 73,000 225 Integrated Waste Management 13,701 12,795 81,024 12,925 12,925 14,000 231 Other Grants 66,933 15,033 72,873 75,405 75,405 — 241 Technology Grant 136,318 123,316 100,812 109,000 109,000 98,900 245 Development Impact 9,600 585,000 — — — —
251 Federal Grant 904,571 810,279 2,906,107 3,375,346 3,375,346 877,535 260 Aliso Viejo Center 1,301,392 1,074,567 2,686,733 2,400,909 2,400,910 2,956,835 261 Aquatic Center 733,564 1,086,635 1,150,632 1,136,740 1,136,740 1,181,840 411 Debt Service Fund 12,392,198 631,061 654,437 657,050 657,050 658,250 Total Resources 38,195,523 25,744,747 35,119,714 35,285,244 36,165,595 32,595,011
17.4 % 6.3 % 7.2 % (3.5) % (2.0) % (3.0) %APPROPRIATIONS1 101 General Fund 19,068,427 24,135,397 20,824,132 24,435,190 24,658,190 23,899,602 202 TCRF 57,196 33,493 11,769 76,000 76,000 —
203 Gas Tax 1,291,825 1,167,272 1,162,911 1,382,800 1,437,800 1,321,800 204 Measure M 204,110 1,322,465 398,961 1,597,965 1,846,181 1,082,578 205 RMRA 827,706 954,436 944,154 1,703,000 1,703,000 1,495,000 215 Public Safety Grants 143,277 172,533 164,879 192,315 192,315 175,043 221 AQMD Air Quality 72,670 82,630 — 100,000 100,000 50,000 225 Integrated Waste Management 10,409 23,518 15,184 16,000 16,000 16,000 231 Other Grants 232,881 97,451 348,569 — 63,691 — 241 Technology Grant 39,088 168,743 24,832 75,180 75,180 92,880 245 Development Impact 2,396,280 1,796,748 — — 1,000 — 251 Federal Grant 891,444 807,998 3,007,233 3,080,377 3,410,420 877,535 260 Aliso Viejo Center 1,301,392 1,074,567 2,686,733 2,400,910 2,400,910 2,956,835 261 Aquatic Center 733,564 1,067,135 1,170,132 1,136,740 1,136,740 1,181,840 411 Debt Service 8,072,503 4,950,756 657,705 657,050 657,050 658,250 Total Appropriations 35,342,772 37,855,142 31,417,136 36,853,527 37,774,477 33,807,363 CHANGE IN OPERATING FUNDS BALANCE 2,852,751 (12,110,395) 3,702,578 (1,568,283) (1,608,882) (1,212,352)
CAPITAL BUDGET
RESOURCES1
311 Street Improvements 1,999,542 2,327,098 1,500,043 3,524,000 3,772,216 2,540,000 331 Capital Improvements 642,142 350,508 572,107 411,000 534,000 1,064,448 332 Storm Water Improvements 32,668 (294) 24,692 30,000 30,000 15,000 340 COP 9,659,998 10,240,431 — — — —
Total Resources 12,334,350 12,917,743 2,096,842 3,965,000 4,336,216 3,619,448 APPROPRIATIONS1
311 Street Improvements 1,999,542 2,327,098 1,500,043 3,524,000 3,772,216 2,540,000 331 Capital Improvements 642,142 350,508 572,107 411,000 534,000 1,064,448 332 Storm Water Improvements 32,667 (292) 24,692 30,000 30,000 15,000 340 COP 9,659,998 10,240,431 — — — —
Total Appropriations 12,334,349 12,917,745 2,096,842 3,965,000 4,336,216 3,619,448 CHANGE IN CAPITAL FUNDS BALANCE 1 — — — — —
NET CHANGE IN FUND BALANCE 2,852,752 (12,110,400) 3,702,578 (1,568,283) (1,608,882) (1,212,352) Total Beginning Fund Balance 41,573,004 44,425,756 32,315,356 32,078,587 36,017,932 34,409,050 PROJECTED TOTAL ENDING FUND BALANCE 44,425,756 32,315,356 36,017,932 30,510,304 34,409,050 33,196,699 Use of General Fund Reserves — — — (657,050) — (1,231,250) 1 Data Includes Interfund Transfers
7 752
8 753
Total City Fund Balance
$2,852,752
$(12,110,404)
$3,702,579
$(1,608,885)$(1,212,351)
$44,425,760
$32,315,356
$36,017,935$34,409,050
$33,196,699
Change in Fund BalanceFund Balance
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
AdjustedBudget
2023-24
ProposedBudget
$-20,000,000
$-10,000,000
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
Total City
Resources & Appropriations
$38,195,523
$25,744,747
$35,119,714
$36,165,595
$32,595,011
$35,342,772
$37,855,142
$31,417,136
$37,774,477
$33,807,363
Total City ResourcesTotal City Appropriations
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
AdjustedBudget
2023-24
ProposedBudget
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
9 754
Page Intentionally Left Blank
10 755
GENERAL FUND
BUDGET
SUMMARY
11 756
CITY OF ALISO VIEJO
GENERAL FUND RESERVES
FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
FUND BALANCE
Non Spendable: 236,326 76,150 81,267 — — —
Assigned to:
Stabilization / Contingency Reserves 2,860,265 2,649,388 3,500,571 3,500,571 3,500,571 4,748,990 Self-Insurance/Benefit Obligations 1,445,475 1,150,474 600,000 600,000 600,000 600,000 Asset Replacement 9,096,430 8,317,710 11,882,444 8,500,000 8,500,000 12,529,180 Emergencies & Unanticipated CIP
Projects
15,000,000 15,000,000 15,000,000 14,100,000 14,100,000 5,758,728 Unassigned:
Unassigned General Fund 4,332,269 (62,559) 4,515,886 (51,627) 3,940,735 5,831,650 Total Fund Balance 32,970,765 27,131,163 30,580,168 26,648,944 30,641,306 29,468,548 12 757
CITY OF ALISO VIEJO
SUMMARY OF GENERAL FUND RESOURCES & APPROPRIATIONS
FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
RESOURCES
Taxes 16,270,977 14,823,926 18,420,700 18,055,175 18,450,125 19,022,316 Licenses & Permits 719,722 976,782 714,168 619,600 700,000 700,000 Fines and Forfeitures 275,229 310,419 173,133 220,000 100,000 133,800 Rev-Use of Money & Property 761,278 176,746 (318,666) 300,000 300,000 400,000 Intergovernmental Revenue 49,186 42,844 64,675 47,500 47,500 47,500 Current Services Charges 417,895 423,357 331,427 295,600 400,000 360,000 Other Revenue 245,531 144,381 70,271 66,200 200,000 66,200 Interfund Transfers In 441,359 633,214 3,348,755 3,209,387 3,209,387 585,028 General Fund Sub-Total 19,181,177 17,531,669 22,804,463 22,813,462 23,407,012 21,314,844 Rental Income 180,791 183,936 199,917 212,316 212,316 212,000 Rental Income Sub-Total 180,791 183,936 199,917 212,316 212,316 212,000 Recreation Services 80,051 580,194 1,268,757 813,200 1,100,000 1,200,000 Recreation Services Sub-Total 80,051 580,194 1,268,757 813,200 1,100,000 1,200,000 Total Resources 19,442,019 18,295,799 24,273,137 23,838,978 24,719,328 22,726,844
APPROPRIATIONS
Administration & Support 3,650,163 3,732,640 4,084,945 4,782,470 4,896,570 4,805,141 Community Services 1,376,699 1,525,026 2,324,008 2,905,932 2,899,632 2,669,857 Community & Economic Development 2,049,810 2,647,690 1,952,634 2,543,300 2,543,300 2,558,455 Public Works 1,530,010 1,788,667 1,818,972 1,950,356 1,910,756 1,874,530 Public Safety 9,073,355 9,103,129 9,340,525 10,741,476 10,733,276 10,331,048 Interfund Transfers Out 1,208,299 5,143,527 1,082,257 1,290,790 1,413,790 1,415,090 General Fund Sub-Total 18,888,336 23,940,679 20,603,341 24,214,324 24,397,324 23,654,121 City Hall 180,091 194,719 221,077 220,866 260,866 245,481 City Hall Sub-Total 180,091 194,719 221,077 220,866 260,866 245,481 Total Appropriations 19,068,427 24,135,398 20,824,132 24,435,190 24,658,190 23,899,602 NET CHANGE IN FUND BALANCE 373,592 (5,839,599) 3,449,005 (596,212) 61,138 (1,172,758) Beginning Fund Balance 0 32,970,765 27,131,163 27,245,156 30,580,168 30,641,306 PROJECTED ENDING FUND BALANCE 32,970,765 27,131,163 30,580,168 26,648,944 30,641,306 29,468,548 13 758
14 759
General Fund Balance
$373,592
$(5,839,598)
$3,449,005
$61,138
$(1,172,758)
$32,970,765
$27,131,163
$30,580,168$30,641,306$29,468,548
Change in Fund BalanceFund Balance
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
AdjustedBudget
2023-24
ProposedBudget
$-10,000,000
$0
$10,000,000
$20,000,000
$30,000,000
General Fund Resources & Appropriations
$19,442,019
$18,295,799
$24,273,137$24,719,328
$22,726,844
$19,068,427
$24,135,398
$20,824,132
$24,658,190
$23,899,602
Use of ReservesResourcesAppropriations
2019-20Actual2020-21Actual2021-22Actual2022-23AdjustedBudget 2023-24AdoptedBudget
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
15 760
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
RESOURCES
Taxes
General Property Taxes
Current, Secured 2,716,364 2,845,832 2,893,161 3,027,000 3,027,000 3,295,000 Current, Unsecured 84,048 85,578 90,637 84,000 80,000 84,000 Prior Year Taxes 20,806 28,004 28,433 25,000 25,000 25,000 Supplemental Roll 58,019 58,962 68,707 40,000 60,000 60,000 Miscellaneous Property Tax 8,746 5,319 2,860 5,000 3,000 5,000 Property Tax In Lieu 5,324,592 5,499,314 5,648,353 5,895,000 5,894,000 6,100,000 Real Property Transfer Tax 420,901 444,547 466,032 400,000 200,000 149,500 Homeowner Prop Tax Relief 14,210 13,964 13,555 14,000 13,000 13,000 Total General Property Taxes 8,647,686 8,981,520 9,211,738 9,490,000 9,302,000 9,731,500 Sales & Use Tax
General Sales Tax 4,765,921 3,524,908 6,117,932 5,580,000 6,102,950 6,050,641 Total Sales & Use Taxes 4,765,921 3,524,908 6,117,932 5,580,000 6,102,950 6,050,641 Franchise Fees
Franchise-Electric 360,005 407,387 446,977 400,000 400,000 600,000 Franchise-Gas 73,276 79,335 92,098 80,000 80,000 100,000 Franchise-Cable Tv 664,825 608,138 537,489 525,000 525,000 400,000 Franchise-Waste Collection 437,824 457,462 451,640 450,000 450,000 450,000 Franchise-Other 62,316 — 108,537 50,000 50,000 50,000 Total Franchise Fees 1,598,246 1,552,322 1,636,741 1,505,000 1,505,000 1,600,000 Other Taxes
County Fire Tax Credit 245 140 315 175 175 175
Public Utility Tax 37,882 41,437 40,900 40,000 40,000 40,000 Transient Occupancy Tax 1,220,997 723,599 1,413,074 1,440,000 1,500,000 1,600,000 Total Other Taxes 1,259,124 765,176 1,454,289 1,480,175 1,540,175 1,640,175 Total Taxes 16,270,977 14,823,926 18,420,700 18,055,175 18,450,125 19,022,316 Licenses & Permits
Construction Permits
Building Permits 332,550 444,949 279,321 300,000 300,000 300,000 Electrical Permits 58,709 129,480 75,694 75,000 75,000 75,000 Plumbing Permits 103,354 117,701 81,737 62,500 77,500 80,000 Mechanical Permits 84,350 134,655 79,704 62,500 77,900 80,000 Grading Permits — — — — — —
C & D Permits 27,680 28,961 25,206 30,000 30,000 30,000 AUP 6,483 6,022 3,402 4,000 4,000 4,000
TUP 556 574 1,167 600 600 600
Exception Permit 722 1,490 5,289 2,500 2,500 2,500 Zoning/HO/Review 3,084 2,345 2,034 2,500 2,500 2,500 Sign Permits 4,286 4,670 4,957 4,000 4,000 4,000
Use Permit 37,254 22,378 41,740 16,000 16,000 60,000 Issuance Fee 47,603 62,125 96,913 50,000 100,000 51,400 Massage License Fees — — — — — —
Water Quality 13,091 21,432 17,004 10,000 10,000 10,000 Total Construction Permits 719,722 976,782 714,168 619,600 700,000 700,000 Total Licenses & Permits 719,722 976,782 714,168 619,600 700,000 700,000
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
16 761
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Fines & Forfeitures
Vehicle Code Fines
Vehicle Code Fines 114,562 131,085 75,160 100,000 50,000 50,000 Total Vehicle Code Fines 114,562 131,085 75,160 100,000 50,000 50,000 Other Fines & Forfeitures
Parking Citations 160,667 179,334 97,973 120,000 50,000 83,800 Total Other Fines & Forfeitures 160,667 179,334 97,973 120,000 50,000 83,800 Total Fines & Forfeiture 275,229 310,419 173,133 220,000 100,000 133,800 Revenue-Use of Money & Property
Investment Earnings
Investment Earnings 761,278 176,746 (318,666) 300,000 300,000 400,000 Total Investment Earnings 761,278 176,746 (318,666) 300,000 300,000 400,000 Rents & Concessions
Rent-Iglesia Park — — — — — —
Program Revenue — — — — — —
Total Rents & Concessions — — — — — —
Total Rev-Use of Money & Property 761,278 176,746 (318,666) 300,000 300,000 400,000 Intergovernmental Revenues
State Shared Taxes
Motor Vehicle License Fee 40,659 36,704 57,547 40,000 40,000 40,000 State Mandated Reimbursement 8,527 6,140 7,128 7,500 7,500 7,500 Total State Shared Taxes 49,186 42,844 64,675 47,500 47,500 47,500 Total Intergovernmental Revenues 49,186 42,844 64,675 47,500 47,500 47,500 Current Services Charges
General Govt. Charges
Sales of Publications 18 — 3 — — —
Total General Govt. Charges 18 — 3 — — —
Engineering Charges
Engineering Fees 8,523 7,965 3,943 3,000 3,000 3,000 Transportation Permit 3,741 3,381 3,189 3,000 3,000 3,000 Encroachment Permits 4,483 9,623 4,711 4,000 4,000 4,000 WQMP 19,280 24,812 24,470 19,000 19,000 19,000
Total Engineering Charges 36,027 45,781 36,313 29,000 29,000 29,000 Planning & Zoning Charges
Planning Fees 11,834 11,118 13,726 7,500 20,500 7,500 Environmental Fees/CEQA 831 941 871 1,000 1,000 1,000 Development Agreement — — — — — —
Site Plan Review — — — — — —
General Plan 24,016 48,835 11,511 10,000 10,000 10,000 Housing Administration — — — 1,000 1,000 1,000
Special Events Fees 1,278 — 893 1,000 1,000 1,000 Public Notification Fee 701 820 480 500 — —
Total Planning & Zoning Charges 38,660 61,714 27,481 21,000 33,500 20,500 Building Regulation Charges
Building Plan Check Fees 308,979 260,912 228,754 210,000 294,900 274,900 SMIP 401 537 111 750 750 750
CASP Cert/Training 2,118 3,144 3,452 2,000 2,000 2,000 Building Standard Fee (CBSC) 215 272 151 350 350 350 Scanning 20,744 24,928 23,354 20,000 27,000 20,000 Code Enforcement Citations 10,733 26,069 11,808 12,500 12,500 12,500 Total Building Regulation Charges 343,190 315,862 267,630 245,600 337,500 310,500 Total Current Services Charges 417,895 423,357 331,427 295,600 400,000 360,000
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
17 762
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Other Revenue
Miscellaneous Revenues
Information Technology Fees 52,778 64,799 49,541 40,000 40,000 40,000 Miscellaneous Revenue 165,391 53,130 16,525 4,000 137,800 4,000 Administrative Revenue 27,287 26,277 4,080 22,000 22,000 22,000 Returned Check Charges 75 175 125 200 200 200
Total Miscellaneous Revenues 245,531 144,381 70,271 66,200 200,000 66,200 Total Other Revenue 245,531 144,381 70,271 66,200 200,000 66,200 City Hall
Revenue-Use of Money & Property
Rent-City Hall Lease 180,791 183,936 199,917 212,316 212,316 212,000 Total Rev-Use of Money & Property 180,791 183,936 199,917 212,316 212,316 212,000 Total City Hall 180,791 183,936 199,917 212,316 212,316 212,000 Recreation Services
Revenue-Use of Money & Property
Facility Rental — 182,640 441,263 350,000 450,800 450,800 Other Income 7,226 26,723 58,810 15,000 60,000 60,000 Program Revenue 1,034 8,006 205 200 200 200
Contract Classes 71,291 296,723 651,471 365,000 455,000 555,000 City Camp Revenue — 64,370 108,538 80,000 108,000 108,000 Refunds 500 1,732 8,470 3,000 6,000 6,000
Total Rev-Use of Money & Property 80,051 580,194 1,268,757 813,200 1,080,000 1,180,000 Other Revenue
Farm Rental Revenue — — — — 20,000 20,000
Total Rev-Other Revenue — — — — 20,000 20,000
Total Recreation Services 80,051 580,194 1,268,757 813,200 1,100,000 1,200,000 Transfers In
Interfund Transfers
Interfund Transfers 441,359 633,214 3,348,755 3,209,387 3,209,387 585,028 Total Interfund Transfers 441,359 633,214 3,348,755 3,209,387 3,209,387 585,028 Total Transfers In 441,359 633,214 3,348,755 3,209,387 3,209,387 585,028 TOTAL RESOURCES 19,442,019 18,295,799 24,273,137 23,838,978 24,719,328 22,726,844
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
18 763
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
APPROPRIATIONS
Administrative Services
City Council
Personnel-Wages 31,200 31,586 31,200 31,200 31,200 31,200 Personnel-Benefits 124,117 134,056 137,340 141,735 141,735 141,735 Other Services 9,360 4,836 15,773 30,425 30,425 31,025 Supplies 59 453 449 1,400 1,400 1,400
Total City Council 164,736 170,931 184,762 204,760 204,760 205,360 City Manager
Personnel-Wages 522,321 457,974 490,320 549,200 549,200 561,700 Personnel-Benefits 182,582 165,216 181,614 204,620 204,620 203,152 Professional & Technical Services (1,106) — — — — — Other Services 9,622 4,905 12,611 17,295 18,095 17,445 Supplies 2,796 1,431 1,547 2,600 2,600 2,600
Total City Manager 716,215 629,526 686,092 773,715 774,515 784,897 Human Resources
Personnel-Wages 94,882 142,371 107,964 131,026 117,026 128,330 Personnel-Benefits 23,146 58,699 33,211 54,910 54,910 38,976 Professional & Technical Services 11,111 4,922 7,917 6,000 6,000 9,001 Other Services 4,089 5,582 10,167 29,550 17,550 13,352 Supplies 975 721 1,988 2,300 2,300 1,300
Total Human Resources 134,203 212,295 161,247 223,786 197,786 190,959 Government Services
Personnel-Wages 170,051 241,675 254,929 268,292 268,292 308,400 Personnel-Benefits 58,685 102,362 111,061 117,853 117,853 131,710 Professional & Technical Services 15,466 55,317 46,673 46,500 54,700 47,500 Other Services 3,027 43,371 9,509 95,320 95,320 15,640 Supplies 758 351 501 800 800 800
Contract Services 2,865 2,228 1,927 4,000 4,000 4,000 Total Government Services 250,852 445,304 424,600 532,765 540,965 508,050 City Attorney
Professional & Technical Services 303,664 326,156 347,591 306,000 295,108 321,300 Other Services 127,113 41,735 275,404 159,000 269,892 166,250 Total City Attorney 430,777 367,891 622,995 465,000 565,000 487,550 Finance
Personnel-Wages 495,190 463,555 382,278 527,050 527,050 456,000 Personnel-Benefits 183,598 172,731 150,532 211,445 211,445 202,105 Professional & Technical Services 105,603 135,628 130,832 198,820 198,820 183,170 Operating Expenditures — — — — — —
Other Services 8,007 5,221 3,088 9,580 9,580 9,080 Supplies 2,755 2,421 851 2,895 2,895 2,205
Total Finance 795,153 779,556 667,581 949,790 949,790 852,560 Information Technology
Personnel-Wages 229,457 237,731 316,925 345,600 345,600 378,900 Personnel-Benefits 88,464 94,814 136,629 143,346 143,346 150,300 Professional & Technical Services 132,540 191,108 198,147 174,050 174,050 221,350 Operating Expenditures 246,932 204,552 204,361 354,428 365,228 336,262 Other Services 779 1,559 8,181 11,560 11,560 11,560 Supplies 2,688 1,434 715 4,750 4,750 7,750
Total Information Technology 700,860 731,198 864,958 1,033,734 1,044,534 1,106,122
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
19 764
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Non-Departmental
Professional & Technical Services 88,347 30,451 23,535 41,140 47,440 41,141 Operating Expenditures 51,595 50,454 61,980 85,020 80,020 95,585 Other Services 279,301 299,057 358,252 433,180 438,180 501,636 Supplies 38,124 15,977 28,943 39,580 53,580 31,281 Total Non-Departmental 457,367 395,939 472,710 598,920 619,220 669,643 Total Administrative Services 3,650,163 3,732,640 4,084,945 4,782,470 4,896,570 4,805,141 Community Services
Community Services Administration
Personnel-Wages 135,908 140,345 70,808 — — —
Personnel-Benefits 55,081 61,459 38,003 — — 3,720 Operating Expenditures — — — — — —
Other Services 372,793 270,685 347,488 472,379 466,079 305,896 Supplies 1,111 2,434 204 2,000 2,000 2,000
Total Community Services Admin 564,893 474,923 456,503 474,379 468,079 311,616 Iglesia Park
Operating Expenditures 132,099 155,729 147,702 184,249 179,249 180,750 Total Iglesia Park 132,099 155,729 147,702 184,249 179,249 180,750 Iglesia Building
Professional & Technical Services 3,514 2,920 2,973 1,800 1,800 1,800 Operating Expenditures 37,056 38,692 40,378 52,045 57,045 57,000 Total Iglesia Building 40,570 41,612 43,351 53,845 58,845 58,800 Iglesia Park Community Center
Personnel-Wages — — — — — —
Personnel-Benefits — — — — — —
Other Services 157,500 157,500 157,500 177,500 177,500 177,500 Supplies — — — — — — Total Iglesia Park Community Center 157,500 157,500 157,500 177,500 177,500 177,500 Recreation Services
Personnel-Wages 242,755 301,569 523,980 987,700 987,700 772,100 Personnel-Benefits 99,561 133,100 191,566 287,950 287,950 278,906 Professional & Technical Services 116,634 109,070 405,834 332,869 332,869 442,445 Operating Expenditures 13,456 134,398 368,483 370,940 370,940 407,240 Supplies 9,231 17,125 29,089 36,500 36,500 40,500 Total Recreation Services 481,637 695,262 1,518,952 2,015,959 2,015,959 1,941,191 Total Community Services 1,376,699 1,525,026 2,324,008 2,905,932 2,899,632 2,669,857 Community Development
Planning
Personnel-Wages 490,469 484,377 512,743 566,494 446,494 412,925 Personnel-Benefits 182,463 187,688 187,731 218,186 210,180 160,410 Professional & Technical Services 82,484 53,845 74,472 75,000 263,006 168,000 Other Services 152,538 (4,316) 33,258 211,200 211,200 87,100 Supplies 2,068 2,857 776 13,400 3,400 2,500
Contract Services — 50,985 12,305 215,000 180,000 100,000 Total Planning 910,022 775,436 821,285 1,299,280 1,314,280 930,935 Building
Personnel-Wages 21,541 73,971 77,459 85,170 85,170 173,585 Personnel-Benefits 9,231 32,213 33,793 35,550 35,550 70,935 Other Services 14,960 25,774 (632) 31,500 21,500 19,000 Supplies 1,364 1,161 1,016 4,000 4,000 4,000
Contract Services 515,206 553,487 453,900 515,000 515,000 515,000 Total Building 562,302 686,606 565,536 671,220 661,220 782,520
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
20 765
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Code Enforcement
Supplies 241 667 — 1,000 1,000 1,000
Contract Services 82,260 97,471 84,369 105,000 100,000 102,000 Total Code Enforcement 82,501 98,138 84,369 106,000 101,000 103,000 Economic Development
Professional & Technical Services 83,955 819,163 63,777 40,000 40,000 55,000 Other Services 35,000 14,915 9,800 26,800 26,800 2,000 Contract Services 376,030 253,432 407,867 400,000 400,000 685,000 Total Economic Development 494,985 1,087,510 481,444 466,800 466,800 742,000 Total Community Development 2,049,810 2,647,690 1,952,634 2,543,300 2,543,300 2,558,455 Public Works
Engineering (General)
Personnel-Wages 366,244 405,397 415,019 569,000 569,000 575,320 Personnel-Benefits 113,197 127,033 130,577 186,505 186,505 189,610 Professional & Technical Services — 74,278 2,117 — — — Operating Expenditures 12,420 12,420 12,420 13,000 13,000 14,500 Other Services 157,758 175,916 182,395 226,450 206,450 225,400 Supplies 7,855 3,330 2,144 5,500 5,900 4,500
Contract Services 470,640 518,079 531,249 516,201 486,201 421,500 Total Engineering (General) 1,128,114 1,316,453 1,275,921 1,516,656 1,467,056 1,430,830 Traffic Engineering
Contract Services 356 — — — — —
Total Traffic Engineering 356 — — — — —
Street Maintenance
Contract Services 401,540 472,214 543,051 433,700 443,700 443,700 Total Street Maintenance 401,540 472,214 543,051 433,700 443,700 443,700 Total Public Works 1,530,010 1,788,667 1,818,972 1,950,356 1,910,756 1,874,530 Public Safety
Law Enforcement-Contract
Professional & Technical Services 8,454,085 8,404,279 8,659,399 9,917,083 9,877,584 9,468,817 Total Law Enforcement-Contract 8,454,085 8,404,279 8,659,399 9,917,083 9,877,584 9,468,817 Law Enforcement-Other
Operating Expenditures 17,521 6,178 3,545 5,000 5,000 5,000 Other Services 27,731 37,276 29,986 39,700 39,700 37,180 Supplies 7,609 6,173 11,249 9,725 9,725 11,725
Contract Services 129,477 199,304 215,244 209,732 241,031 256,266 Public Safety Equipment 64,307 41,870 2,205 32,130 32,130 — Total Law Enforcement-Other 246,645 290,801 262,229 296,287 327,586 310,171 Crime Prevention
Personnel-Wages 11,319 16,797 12,452 36,270 36,270 — Personnel-Benefits 333 388 1,372 3,400 3,400 —
Operating Expenditures 4,680 4,680 4,425 4,860 4,860 4,860 Other Services 542 999 — 2,000 2,000 2,000
Supplies 4,619 4,143 3,191 4,000 4,000 4,000
Total Crime Prevention 21,493 27,007 21,440 50,530 50,530 10,860 Animal Control
Contract Services 332,103 337,073 376,235 442,676 442,676 474,500 Total Animal Control 332,103 337,073 376,235 442,676 442,676 474,500
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
21 766
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Emergency Operations Center
Personnel-Wages — — — — — 26,250
Personnel-Benefits — — — — — 2,550
Professional Services — — 2,500 — — 8,000
Rent — 2,573 2,985 2,760 2,760 2,760
Other Services 644 826 1,009 1,640 1,640 1,640
Supplies 18,385 40,570 14,728 30,500 30,500 25,500 Total Emergency Operations Center 19,029 43,969 21,222 34,900 34,900 66,700 Total Public Safety 9,073,355 9,103,129 9,340,525 10,741,476 10,733,276 10,331,048 Transfers Out
Transfers Out
Transfers Out (COP) 657,050 657,050 658,250
Transfers Out (CIP) 1,208,299 5,143,527 1,082,257 441,000 564,000 573,000 Transfers Out 1,208,299 5,143,527 1,082,257 192,740 192,740 183,840 Total Transfers Out 1,208,299 5,143,527 1,082,257 1,290,790 1,413,790 1,415,090 City Hall
City Hall
Professional & Technical Services 16,061 13,045 5,791 5,000 5,000 5,000 Operating Expenditures 156,045 171,255 191,229 210,265 250,265 234,880 Others Services 695 1,183 1,923 600 600 600
Capital Outlay 7,290 9,236 22,134 5,001 5,001 5,001 Total City Hall 180,091 194,719 221,077 220,866 260,866 245,481 Transfers Out
Transfers Out — — — — — —
Total Transfers Out — — — — — —
Total City Hall 180,091 194,719 221,077 220,866 260,866 245,481 TOTAL APPROPRIATIONS 19,068,427 24,135,397 20,824,132 24,435,190 24,658,190 23,899,602 Resources over/(under) Appropriations 373,592 (5,839,598) 3,449,005 (596,212) 61,138 (1,172,758) Beginning Fund Balance 32,597,173 32,970,765 27,131,163 27,245,156 30,580,168 30,641,306 Projected Ending Fund Balance 32,970,765 27,131,163 30,580,168 26,648,944 30,641,306 29,468,548
CITY OF ALISO VIEJO
GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2023-2024
Use of General Fund Reserves
GF Reserves (COP) — — — (657,050) — (658,250)
GF Reserves (CIP) — — — — — (573,000)
22 767
Budget Detail
23 768
Page Intentionally left Blank
24 769
ADMINISTRATION
AND SUPPORT
25 770
Page Intentionally left Blank
26 771
CITY OF ALISO VIEJO
City Council
FY 2023-2024
The City Council is elected by the citizens of Aliso Viejo to serve as the legislative body of the City. The City Council establishes policies reflecting the needs and priorities of the community, adopts laws and regulations to govern Aliso Viejo, and provides direction to the City Manager to maintain the quality of municipal services with fiscally sustainable decisions.
Council members also represent the City on various intergovernmental organizations to achieve governmental cooperation, support legislation and create programs that are consistent with the needs of the community.
The operating costs for the City Council are mainly comprised of Council stipend & benefits, and meeting and conference costs related to various governmental organizations. 2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Mid-Year
Budget
2022-23
Adopted
Budget
STAFF SUMMARY:
City Council
Mayor 1.0 1.0 1.0 1.0 1.0
Mayor Pro Tem 1.0 1.0 1.0 1.0 1.0
City Council Members 3.0 3.0 3.0 3.0 3.0
Total City Council 5.0 5.0 5.0 5.0 5.0
27 772
Administration & Support
CITY OF ALISO VIEJO City Council
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-1101
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4103 City Council Compensation 31,200 31,586 31,200 31,200 31,200 31,200 TOTAL PERSONNEL- SALARIES 31,200 31,586 31,200 31,200 31,200 31,200
PERSONNEL-BENEFITS
4201 Retirement 7,078 5,280 5,213 4,135 4,135 4,135 4202 FICA/Medicare 1,689 1,460 1,723 2,405 2,405 2,405 4203 State Unemployment/SDI 756 699 686 690 690 690 4206 Medical Insurance 19,872 48,044 37,972 38,975 38,975 38,975 4207 Dental Insurance 3,828 3,482 3,630 3,630 3,630 3,630 4208 Vision Insurance 581 776 471 475 475 475
4224 Deferred Compensation 90,314 74,314 87,645 91,425 91,425 91,425
TOTAL PERSONNEL-
BENEFITS
124,117 134,056 137,340 141,735 141,735 141,735
OTHER SERVICES
4501 Advertising & Promotions 851 1,950 725 700 700 700 4502 Awards & Recognition 64 402 158 500 500 500
4511 Communication 2,445 3,194 2,966 3,000 3,000 3,600 4514 Events — — — 1,100 1,100 1,100
4520 Mtgs/Conf./Trng & Dev. 5,900 (710) 11,774 25,000 25,000 25,000 4521 Membership & Dues 100 — 150 125 125 125
TOTAL OTHER SERVICES 9,360 4,836 15,773 30,425 30,425 31,025 Supplies
4601 Supplies 59 453 449 1,400 1,400 1,400
4620 Minor Equipment — — — — — —
TOTAL Supplies 59 453 449 1,400 1,400 1,400
TOTAL CITY COUNCIL 164,736 170,930 184,762 204,760 204,760 205,360 28 773
CITY OF ALISO VIEJO
City Manager
FY 2023-2024
The City Manager is responsible for the general management of all City operations and personnel. This responsibility includes administering City contracts and agreements, advising the City Council of legislative and administrative concerns, overseeing intergovernmental relations, public relations, providing fiscal management, and ensuring that all City operations are conducted economically, efficiently, and effectively. Operating costs for the City Manager department include memberships, meetings, and conference costs related to professional organizations. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
City Manager* 1.0 1.0 1.0 1.0 1.0
Director of Administrative Services 1.0 1.0 1.0 — —
Management Analyst — — — — 1.0
Executive Assistant 1.0 1.0 1.0 1.0 1.0
Office Assistant 1.0 1.0 1.0 1.0 —
Total 4.0 4.0 4.0 3.0 3.0
* Office appointed by the City Council
29 774
Administration & Support
CITY OF ALISO VIEJO City Manager
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-1501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 499,845 448,905 478,757 541,200 541,200 553,700 4102 Part-Time Wages 4,780 648 1,508 — — —
4104 Overtime Pay 17,696 8,421 10,054 8,000 8,000 8,000 TOTAL PERSONNEL-SALARIES 522,321 457,974 490,320 549,200 549,200 561,700
PERSONNEL-BENEFITS
4201 Retirement 78,595 70,558 77,020 89,060 89,060 96,432 4202 FICA/Medicare 8,090 7,261 7,845 8,545 8,545 8,060 4203 State Unemployment/SDI 605 600 467 530 530 530 4206 Medical Insurance 47,223 34,966 37,645 33,245 33,245 35,785 4207 Dental Insurance 5,663 2,855 3,004 3,860 3,860 2,540 4208 Vision Insurance 757 447 437 370 370 370
4209 Life Insurance 2,020 1,820 1,942 2,100 2,100 2,400 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 28,315 35,548 40,860 53,710 53,710 43,835 4225 Vehicle/Cell Allowance 11,315 11,160 12,395 13,200 13,200 13,200 TOTAL PERSONNEL-BENEFITS 182,582 165,216 181,614 204,620 204,620 203,152 PROFESSIONAL & TECH. SERVICES
4301 Professional Services (1,106) — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES (1,106) — — — — —
OTHER SERVICES
4511 Communication 642 1,264 1,092 1,500 2,300 1,650 4520 Mtgs/Conf./Trng & Dev. 6,297 706 7,878 12,215 12,215 12,215 4521 Membership & Dues 2,682 2,935 3,641 3,580 3,580 3,580 4531 Community Outreach — — — — — —
TOTAL OTHER SERVICES 9,622 4,905 12,611 17,295 18,095 17,445
SUPPLIES
4601 Supplies 536 522 527 1,500 1,500 1,500
4611 Publications/Reference Materials 793 909 1,020 1,100 1,100 1,100 4620 Minor Equipment 1,466 — — — — —
TOTAL SUPPLIES 2,796 1,431 1,547 2,600 2,600 2,600 TOTAL CITY MANAGER 716,215 629,525 686,092 773,715 774,515 784,897 30 775
CITY OF ALISO VIEJO
Human Resources
FY 2023-2024
The Human Resources division provides overall policy direction on human resource management issues and administrative support functions related to the management of employees for all City departments. These services include classification and compensation, recruitment, benefit administration, and employee development. The FY 2023-2024 expenditures include employee wellness, recruitment, and meeting and conference costs related to professional organizations.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Human Resource Analyst — — — 1.0 1.0
Total — — — 1.0 1.0
31 776
Administration & Support
CITY OF ALISO VIEJO Human Resources
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-1503
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 60,148 142,371 88,307 106,220 106,220 113,330 4102 Part-Time Wages 34,734 — 19,657 24,806 10,806 15,000 4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 94,882 142,371 107,964 131,026 117,026 128,330
PERSONNEL-BENEFITS
4201 Retirement 10,119 29,999 15,676 24,020 24,020 8,425 4202 FICA/Medicare 1,495 2,314 1,729 1,895 1,895 1,880 4203 State Unemployment/SDI 449 161 255 355 355 176 4206 Medical Insurance 3,270 7,993 4,059 7,055 7,055 8,355 4207 Dental Insurance 171 376 258 585 585 560
4208 Vision Insurance 92 220 61 115 115 115
4209 Life Insurance 324 777 343 850 850 700
4224 Benefit Cash Out 6,839 15,959 10,680 19,135 19,135 17,865 4225 Vehicle/Cell Allowance 387 900 150 900 900 900 TOTAL PERSONNEL-BENEFITS 23,146 58,699 33,211 54,910 54,910 38,976 PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services 11,111 4,922 7,917 6,000 6,000 9,001 TOTAL PROFESSIONAL & TECH.
SERVICES 11,111 4,922 7,917 6,000 6,000 9,001
OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 3,769 5,018 9,447 28,500 16,500 12,302 4521 Membership & Dues 320 564 720 1,050 1,050 1,050 TOTAL OTHER SERVICES 4,089 5,582 10,167 29,550 17,550 13,352
SUPPLIES
4601 Supplies 975 578 855 800 800 800
4612 Operating Supplies — 143 1,133 1,500 1,500 500 TOTAL SUPPLIES 975 721 1,988 2,300 2,300 1,300
TOTAL HUMAN RESOURCES 134,203 212,295 161,247 223,786 197,786 190,959 32 777
CITY OF ALISO VIEJO
Government Services
FY 2023-2024
The Government Services Department supports municipal functions through the administration of legislation processes, election services, records management, public information, communications, and risk management. The Director of Government Services serves as the City Clerk, City's Election Official, Public Information Officer, Political Reform Act Filing Officer, Custodian of Records, and Compliance Officer. The Department conducts municipal elections and administers Political Reform Act requirements related to campaign disclosure statements, conflict of interest filings, and AB1243 ethics training. The Director ensures meetings, agendas, minutes, reports, public notices, resolutions, and ordinances are prepared, posted, and published pursuant to all legal statues, as well as attends, monitors, and retains complete records of the City Council proceedings. The Director ensures open and transparent access to the public through records-related services including records management, retention, and Public Records Act programs. The Director ensures the dissemination of timely and accurate public information of City operations, projects, policies, services, and programs through traditional media, social media, and online.
Operating expenditures for the Government Services Department are comprised primarily of election costs, professional and contract services related to records retention, publication of legally required notices, and maintaining and updating the Municipal Code in compliance with legal requirements. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Director of Government Services/City Clerk 1.0 1.0 1.0 1.0 1.0 Office Specialist — — — — 1.0
Office Assistant — — — 0.5 0.5
Total 1.0 1.0 1.0 1.5 2.5
33 778
Administration & Support
CITY OF ALISO VIEJO Government Services
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-1601
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 157,003 221,560 238,381 243,000 243,000 282,400 4102 Part Time Wages 13,048 18,130 16,484 23,292 23,292 24,000 4104 Overtime Pay — 1986 64 2000 2000 2000
TOTAL PERSONNEL-SALARIES 170,051 241,675 254,929 268,292 268,292 308,400
PERSONNEL-BENEFITS
4201 Retirement 29,967 46,881 52,449 56,688 56,688 70,265 4202 FICA/Medicare 2,683 3,750 3,959 4,560 4,560 4,520 4203 State Unemployment/SDI 451 492 604 530 530 530 4206 Medical Insurance 7,934 28,624 29,848 30,500 30,500 32,670 4207 Dental Insurance 829 3,049 3,326 3,330 3,330 3,195 4208 Vision Insurance 112 466 466 470 470 470
4209 Life Insurance 867 1,243 1,296 1,400 1,400 1,710 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 14,943 16,957 18,213 19,475 19,475 17,450 4225 Vehicle/Cell 900 900 900 900 900 900
TOTAL PERSONNEL-BENEFITS 58,685 102,362 111,061 117,853 117,853 131,710 PROFESSIONAL & TECH. SERVICES
4301 Professional Services — — — — — —
4303 Legal Notices 8,736 7,415 10,993 8,500 8,500 8,500 4305 Technology Services 6,260 47,537 34,625 35,000 43,200 36,000 4309 Other Contractual Services 470 365 1,054 3,000 3,000 3,000 4310 Contractual Employment Services — — — — — —
TOTAL PROFESSIONAL & TECH.
SERVICES
15,466 55,317 46,673 46,500 54,700 47,500
OTHER SERVICES
4502 Awards & Recognitions 328 3,489 670 1,000 1,000 1,000 4511 Communication — — — — — —
4513 Printing — — — — — —
4520 Mtgs/Conf./Trng & Dev. 1,879 1,897 7,819 8,000 8,000 13,000 4521 Membership & Dues 820 1,150 1,020 1,320 1,320 1,640 4525 Election — 36,835 — 85,000 85,000 —
TOTAL OTHER SERVICES 3,027 43,371 9,509 95,320 95,320 15,640
SUPPLIES
4601 Supplies 467 291 457 500 500 500
4611 Publications/Reference Materials 291 60 44 300 300 300 4612 Operating Supplies — — — — — —
4620 Minor Equipment — — — — — —
TOTAL SUPPLIES 758 351 501 800 800 800
CONTRACT SERVICES
4734 Codification 2,865 2,228 1,927 4,000 4,000 4,000 TOTAL CONTRACT SERVICES 2,865 2,228 1,927 4,000 4,000 4,000 TOTAL GOVERNMENT SVCS 250,852 445,305 424,599 532,765 540,965 508,050 34 779
CITY OF ALISO VIEJO
City Attorney
FY 2023-2024
The City Attorney serves as the legal counsel to the City Council, City Manager, and City staff on all legal aspects of municipal operations. Legal services include legal advice and analysis, preparation of legislation including ordinances and resolutions, drafting or review of contracts and agreements, conducting research and supporting the City in litigation, civil and criminal actions, and code enforcement. Other services include keeping the City Council, City Manager, and staff advised of current laws affecting decisions and programs of the City. This service is provided through a contract with the law firm of Best Best & Krieger LLP.
City Attorney operating expenditures include services for contract development and negotiations, code enforcement issues, compliance with NPDES and guidance on all legal matters.
STAFF SUMMARY:
Contract Services: Best Best and Krieger LLP
35 780
Administration & Support
CITY OF ALISO VIEJO City Attorney
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-2101
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4304 Legal Services 303,664 326,156 347,591 306,000 295,108 321,300 TOTAL PROFESSIONAL & TECH.
SERVICES
303,664 326,156 347,591 306,000 295,108 321,300
OTHER SERVICES
4532 Special Projects 67,716 15,668 34,803 50,000 180,892 52,500 4701 NPDES 1,428 5,043 743 5,000 5,000 5,000
4731 General Plan — — — 20,000 0 21,000
4733 Zoning Code 11,282 4,768 4,470 7,500 7,500 7,500 4734 Codification — — — 1,500 1,500 1,500
4735 Litigation 46,687 16,257 235,388 75,000 75,000 78,750 TOTAL OTHER SERVICES 127,113 41,735 275,404 159,000 269,892 166,250 TOTAL CITY ATTORNEY 430,777 367,891 622,995 465,000 565,000 487,550 36 781
CITY OF ALISO VIEJO
Financial Services
FY 2023-2024
The Financial Services Department administers the financial operations of the City through Budgeting, Accounting, Treasury, Purchasing, and Payroll functions. This department is responsible for safeguarding the City's financial assets through prudent internal control policies, providing responsive accounting services within Generally Accepted Accounting Principles, providing strategic and financial planning support, and maintaining budgetary control over all City funds. The Financial Services Department is also responsible for the preparation and administration of the City's annual budget as well as the safety, liquidity, and maximization of the yields of the City's financial resources in accordance with the City's Investment Policy.
Specific functions include: annual financial report preparation, financial audits, treasury portfolio administration, ledger reconciliation, recordation of City revenues, banking services, accounts payable, accounts receivable, payroll, fixed assets management, budget development, and maintenance of the financial system.
Financial Services operating costs are primarily comprised of contractual services related to the annual audit and financial review, property and sales tax monitoring, and fiscal analysis and strategic planning. Included are meeting and conference costs related to staff development and technology costs related to payroll services and financial software support.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Director of Financial Services/City
Treasurer* 1.0 1.0 1.0 1.0 1.0
Financial Services Manager 1.0 1.0 1.0 — —
Accounting Supervisor — — — 1.0 —
Senior Accountant — — — — 1.0
Accountant 1.4 1.4 1.4 1.0 —
Junior Accountant 1.0 1.0 1.0 1.0 —
Accounting Technician — — — — 2.0
Office Assistant — — — 0.2 —
Total 4.4 4.4 4.4 4.2 4.0
* Office appointed by the City Council
37 782
Administration & Support
CITY OF ALISO VIEJO Financial Services
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-2501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 485,216 462,177 332,771 511,900 511,900 451,000 4102 Part Time Wages 9,974 — 48,393 10,150 10,150 — 4104 Overtime Pay — 1,378 1,115 5,000 5,000 5,000 TOTAL PERSONNEL-SALARIES 495,190 463,555 382,278 527,050 527,050 456,000
PERSONNEL-BENEFITS
4201 Retirement 74,586 73,143 54,088 89,260 89,260 83,545 4202 FICA/Medicare 8,499 7,824 6,123 8,960 8,960 6,700 4203 State Unemployment/SDI 742 731 1,103 880 880 705 4206 Medical Insurance — — 24,381 38,975 38,975 36,300 4207 Dental Insurance 2,725 1,354 2,707 2,505 2,505 3,045 4208 Vision Insurance 332 324 398 400 400 390
4209 Life Insurance 2,699 2,488 1,882 3,000 3,000 2,700 4224 Benefit Cash Out 92,215 85,442 58,651 65,665 65,665 67,820 4225 Vehicle/Cell 1,800 1,425 1,200 1,800 1,800 900 TOTAL PERSONNEL-BENEFITS 183,598 172,731 150,532 211,445 211,445 202,105 PROFESSIONAL & TECH. SERVICES
4301 Professional Services 67,001 93,331 82,072 150,260 150,260 134,260 4305 Technology Services 22,093 23,891 22,325 26,510 26,510 23,980 4309 Other Contractual Services 16,509 18,406 26,435 22,050 22,050 24,930 TOTAL PROFESSIONAL & TECH. SERVICES 105,603 135,628 130,832 198,820 198,820 183,170
OPERATING EXPENDITURES
4481 Computer Expense — — — — — —
TOTAL OPERATING EXPENDITURES — — — — — —
OTHER SERVICES
4512 Postage 158 50 0 250 250 250
4513 Printing 1,467 490 0 1,000 1,000 500
4520 Mtgs/Conf./Trng & Dev. 5,341 3,930 2,413 6,960 6,960 6,960 4521 Membership & Dues 1,042 750 675 1,370 1,370 1,370 TOTAL OTHER SERVICES 8,007 5,221 3,088 9,580 9,580 9,080
SUPPLIES
4601 Supplies 1,734 946 831 1,500 1,500 1,500
4611 Publications/Reference Materials 1,021 1,077 20 895 895 205 4612 Operating Supplies — — — — — 500
4620 Minor Equipment — 398 — 500 500 —
TOTAL SUPPLIES 2,755 2,421 851 2,895 2,895 2,205
TOTAL FINANCE 795,153 779,554 667,581 949,790 949,790 852,560 38 783
CITY OF ALISO VIEJO
Information Technology
FY 2023-2024
The Information Technology Department (IT) provides support and maintenance of the City's hardware, software, and infrastructure. The department is responsible for enhancing and managing the City's IT activities, including the evaluation, procurement, and maintenance of computers, network systems, and software.
The department is committed to the City’s goals and strategic initiatives, thus enabling the City to enact proactive and preventative measures to achieve optimum performance levels for all of the City’s users and systems.
Information Technology operating expenses include contract services for the implementation of Assets and Land Management software, ongoing GIS support, IT security, hardware purchases, licenses, and hardware and software support.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Information Technology Manager 1.0 1.0 1.0 1.0 1.0 Systems Administrator — — — 1.0 1.0
IT Analyst 0.0 0.5 0.5 1.0 1.0
Total 1.0 1.5 1.5 3.0 3.0
39 784
Administration & Support
CITY OF ALISO VIEJO Information Technology
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-3101
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 214,774 216,338 316,728 345,600 345,600 378,900 4102 Part Time Wages 14,684 21,393 198 0 — —
4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 229,457 237,731 316,925 345,600 345,600 378,900
PERSONNEL-BENEFITS
4201 Retirement 33,615 39,358 51,193 51,310 51,310 58,525 4202 FICA/Medicare 4,476 2,869 4,989 6,056 6,056 5,530 4203 State Unemployment/SDI 655 500 441 530 530 530 4206 Medical Insurance 20,935 21,898 42,026 45,130 45,130 45,360 4207 Dental Insurance 2,529 2,296 4,177 4,330 4,330 4,155 4208 Vision Insurance 354 354 580 600 600 535
4209 Life Insurance 1,183 1,190 1,750 2,100 2,100 2,350 4224 Benefit Cash Out 23,816 24,549 28,848 30,590 30,590 30,615 4225 Vehicle/Cell 900 1,800 2,625 2,700 2,700 2,700 TOTAL PERSONNEL-BENEFITS 88,464 94,814 136,629 143,346 143,346 150,300 PROFESSIONAL & TECH. SERVICES
4301 Professional Services 38,530 81,758 81,490 40,000 40,000 85,000 4305 Technology Services 94,010 109,349 116,657 134,050 134,050 136,350 TOTAL PROFESSIONAL & TECH.
SERVICES
132,540 191,108 198,147 174,050 174,050 221,350
OPERATING EXPENDITURES
4481 Computer Expense 246,932 204,552 204,361 354,428 365,228 336,262 TOTAL OPERATING EXPENDITURES 246,932 204,552 204,361 354,428 365,228 336,262
OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 549 1,299 7,691 10,500 10,500 10,500 4521 Membership & Dues 230 260 490 1,060 1,060 1,060 TOTAL OTHER SERVICES 779 1,559 8,181 11,560 11,560 11,560
SUPPLIES
4601 Supplies 1,851 1,414 653 3,500 3,500 6,500
4611 Publications/Reference Materials 190 20 0 500 500 500 4612 Operating Supplies — — — 250 250 250
4620 Minor Equipment 646 — 62 500 500 500
TOTAL SUPPLIES 2,688 1,434 715 4,750 4,750 7,750
TOTAL INFORMATION TECHNOLOGY 700,860 731,197 864,958 1,033,734 1,044,534 1,106,122 40 785
CITY OF ALISO VIEJO
Non-Departmental
FY 2023-2024
FY 2019-2020
This Non-Departmental budget provides for the accounting of expenditures that are essential to the operation of the City that do not fall within the jurisdiction of any single department.
Included in this budget are the costs for the maintenance of City Hall, vehicles, and equipment, insurance premiums for general liability, workers' compensation, crime, and property, website services, E-News subscription, dissemination of public information, and office supplies. Also included are City memberships to LOCC, SCAG, ACCOC, OCCOG, and LAFCO.
41 786
Administration & Support
CITY OF ALISO VIEJO Non-Departmental
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-3501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4301 Professional Services 83,046 25,970 18,065 30,000 36,300 30,001 4306 Website Services 5,301 4,481 5,470 11,140 11,140 11,140 4309 Other Contractual Services — — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES 88,347 30,451 23,535 41,140 47,440 41,141
OPERATING EXPENDITURES
4401 Equipment Maintenance 86 — — — — —
4411 Utilities — — — — — —
4421 Equipment Rental 12,936 12,070 13,590 17,000 17,000 17,000 4431 Building & Ground Maintenance 25,059 24,709 34,357 52,660 47,660 62,385 4471 Rent 13,514 13,675 14,034 15,360 15,360 16,200 TOTAL OPERATING EXPENDITURES 51,595 50,454 61,980 85,020 80,020 95,585
OTHER SERVICES
4501 Advertising & Promotions 968 — — — — —
4512 Postage — 352 1,852 5,000 5,000 5,000
4513 Printing 4,888 4,254 4,541 10,120 11,120 10,120 4516 Fuel 2,789 2,932 3,734 5,000 7,000 9,000
4517 Vehicle Maintenance 3,038 1,066 1,108 3,000 6,000 3,000 4520 Mtgs/Conf./Trng & Dev. — — — — — —
4521 Membership & Dues 50,003 55,278 47,869 60,870 60,870 60,870 4522 Insurance Expenses 192,434 235,175 282,261 293,500 293,500 403,645 4553 Community Outreach 25,180 — 16,888 55,690 54,690 10,001 TOTAL OTHER SERVICES 279,301 299,057 358,252 433,180 438,180 501,636
SUPPLIES
4601 Supplies 14,391 8,882 13,268 16,800 16,800 16,400 4612 Operating Supplies 22,719 5,223 15,675 17,780 17,780 14,881 4620 Minor Equipment 1,015 1,872 — 5,000 19,000 — TOTAL SUPPLIES 38,124 15,977 28,943 39,580 53,580 31,281 TOTAL NON-DEPARTMENTAL 457,368 395,939 472,711 598,920 619,220 669,643 42 787
RECREATION & COMMUNITY
SERVICES
43 788
Page Intentionally Left Blank
44 789
CITY OF ALISO VIEJO
Recreation & Community Services
FY 2023-2024
The Community Services Department serves our diverse community by enhancing the quality of life through a variety of recreational, cultural and educational opportunities and maximizes City resources through collaborative partnerships within the community. Additionally, the department provides oversight of the use and maintenance of Iglesia Park, Vista Park, Aliso Viejo Ranch, and Iglesia Park Community Center. The Recreation & Community Services department includes the following divisions:
• Community Services Administration
• Iglesia Park
• Iglesia Building
• Iglesia Park Community Center
• Recreation Services (Fund 103)
• Aliso Viejo Center (Fund 260)
• Aliso Viejo Aquatics Center (Fund 261)
The Recreation & Community Services division is responsible for the management of the City's quarterly Community Connection brochure and ENews, providing support to community groups and organizations, City sponsored special events, overseeing youth and senior programs, and administration of the Community Grant Program.
Community Services Administration operating expenditures include meeting and conference costs related to staff development, contract services for Community Connection design and printing, youth and senior programs, special events, and funds for community grants.
Iglesia Park division's operating expenditures include utilities, landscape maintenance, and equipment maintenance at the park.
Iglesia Building division includes costs associated with utilities, security, janitorial, and building maintenance.
Iglesia Park Community Center division is the accounting center for youth programming at Iglesia Park. Operating expenditures are comprised of contract services provided by the Boys and Girls Club.
The Recreation Services division is responsible for the administration and management of the Aliso Viejo Ranch and the City's recreation programs. The division operations are comprised of revenues and expenditures associated with recreation classes, day camps, as well as, utilities and maintenance of the Aliso Viejo Ranch. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Director of Recreation & Community Services 1.0 — — — — Recreation & Community Svcs. Manager — 1.0 1.0 1.0 1.0 Recreation & Community Svcs. Supervisor 1.0 1.0 1.0 2.0 2.0 Recreation & Community Svcs. Coordinator 0.6 0.6 2.0 2.0 2.0 Recreation & Community Svcs. Specialist — — — 2.0 2.0 Community Outreach Specialist 0.3 0.3 0.3 — —
Senior Recreation/Recreation Leader — — — 11.1 5.5 Total 2.9 2.9 4.3 18.1 12.5
45 790
Recreation & Community Services
CITY OF ALISO VIEJO Consolidated
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
Consolidated
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 340,977 380,253 339,685 568,950 568,950 567,100 4102 Part Time Wages 37,244 58,264 365,500 413,750 413,750 200,000 4104 Overtime Pay 442 3,397 155,395 5,000 5,000 5,000 TOTAL PERSONNEL-SALARIES 378,663 441,914 860,580 987,700 987,700 772,100
PERSONNEL-BENEFITS
4201 Retirement 47,000 53,281 22,683 73,320 73,320 68,731 4202 FICA/Medicare 6,663 7,805 42,332 16,760 16,760 11,200 4203 State Unemployment/SDI 1,252 2,154 9,192 3,520 3,520 4,405 4206 Medical Insurance 16,970 28,299 6,321 82,470 82,470 56,725 4207 Dental Insurance 606 1,210 34,361 5,465 5,465 1,805 4208 Vision Insurance 184 296 1,778 415 415 615
4209 Life Insurance 1,905 2,219 1,058 3,400 3,400 3,650 4221 Flex Benefits 55,344 73,848 1,878 99,900 99,900 132,795 4224 Benefit Cash Out 23,818 24,549 12,785 — — —
4225 Vehicle/Cell 900 900 488 — — 2,700
TOTAL PERSONNEL-BENEFITS 154,642 194,561 132,876 285,250 285,250 282,626 PROFESSIONAL & TECH. SERVICES
4301 Professional Services — — 300 — — —
4305 Technology Services 5,760 29,288 — 92,869 92,869 109,445 4309 Other Contractual Services 114,387 82,702 56,541 241,800 241,800 334,800 TOTAL PROFESSIONAL & TECH. SERVICES 120,147 111,990 56,841 334,669 334,669 444,245
OPERATING EXPENDITURES
4411 Utilities 35,364 76,393 391,347 99,500 104,500 117,000 4431 Building & Grounds Maintenance 134,986 222,635 228,560 403,494 398,494 403,250 4451 Farm Operating Expenditures — — 188,422 14,500 14,500 20,000 4461 Other Equipment Maintenance 6,181 — 688 5,500 5,500 5,500 4481 Computer Expense — — — — — —
TOTAL OPERATING EXPENDITURES 176,531 299,028 809,017 522,994 522,994 545,750
OTHER SERVICES
4501 Advertising & Promotions 121,014 87,607 167,522 212,991 212,991 100,000 4511 Communication 1,966 3,154 9,234 3,240 3,240 3,240 4513 Printing 781 82 2,627 — — —
4520 Mtgs/Conf./Trng & Dev. 9,742 7,417 3,966 19,395 16,095 20,995 4521 Membership & Dues 2,112 2,512 2,575 3,325 3,325 3,325 4522 Insurance Expense 2,412 1,522 2,409 4,400 4,400 4,400 4523 Miscellaneous Charges/Expense — — — — — —
4524 Recreation - Senior Program 7,020 — 1,035 5,993 5,993 7,520 4526 Recreation Activities — — — — — —
4527 Recreation - City Special Events 90,588 118,330 106,196 129,860 126,860 123,240 4528 Recreation - Partner Events 16,702 — 1,081 5,500 5,500 4,500 4529 Recreation - Youth Programs 223,500 168,846 174,030 208,500 208,500 186,500 4530 Community Grants 9,538 9,538 11,738 13,690 13,690 13,690 4531 Community Outreach 9,974 2,515 15,421 15,225 15,225 4,725 4532 Special Projects 8,780 11,399 3,494 12,500 12,500 5,001 4533 Community Assistance Grants 25,500 18,500 15,500 18,500 18,500 9,500 4534 Community Events 3,412 — 21 — — —
4536 Summer Camp Scholarships — 7,851 — 6,000 6,000 6,000 4561 Taxes/Fees/Permits 3,332 8,423 6,645 26,000 26,000 31,000 4570 Summer Camp Expense — 10,282 34,423 49,000 49,000 59,000 TOTAL OTHER SERVICES 536,373 457,978 557,917 734,119 727,819 582,636 46 791
Recreation & Community Services
CITY OF ALISO VIEJO Consolidated
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
Consolidated
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Adopted
Budget
2020-21
Mid-Year
Budget
2021-22
Adopted
Budget
SUPPLIES
4601 Supplies 6,307 6,099 47,089 15,000 15,000 17,500 4612 Operating Supplies 1,626 6,757 6,292 18,500 18,500 20,000 4620 Minor Equipment 2,408 6,703 17,854 5,000 5,000 5,000 TOTAL SUPPLIES 10,341 19,559 71,235 38,500 38,500 42,500 TOTAL COMMUNITY SERVICE ADMINISTRATION 1,376,697 1,525,030 2,488,466 2,903,232 2,896,932 2,669,857 47 792
Recreation & Community Services
CITY OF ALISO VIEJO C.S. Administration
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4101
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 135,908 140,345 70,808 0 0 0 4102 Part Time Wages 0 0 0 0 0 —
4104 Overtime Pay 0 0 0 0 0 —
TOTAL PERSONNEL-SALARIES 135,908 140,345 70,808 0 0 0
PERSONNEL-BENEFITS
4201 Retirement 25,469 29,596 19,598 0 0 0
4202 FICA/Medicare 2,328 2,380 1,157 0 0 0
4203 State Unemployment/SDI 161 161 147 0 0 0
4206 Medical Insurance 1,650 3,106 3,504 0 0 3,720 4207 Dental Insurance 0 0 0 0 0 0
4208 Vision Insurance 0 0 0 0 0 0
4209 Life Insurance 755 767 624 0 0 0
4221 Flex Benefits 0 0 0 0 0 —
4224 Benefit Cash Out 23,818 24,549 12,485 0 0 0
4225 Vehicle/Cell 900 900 488 0 0 0
TOTAL PERSONNEL-BENEFITS 55,081 61,459 38,003 0 0 3,720
OPERATING EXPENDITURES
4481 Computer Expense — — — — — —
TOTAL OPERATING — — — — — —
OTHER SERVICES
4501 Advertising & Promotions 121,014 87,607 167,522 212,991 212,991 100,000 4511 Communication — — — — — —
4520 Mtgs/Conf./Trng & Dev. 9,742 7,417 3,966 19,395 16,095 20,995 4521 Membership & Dues 2,112 2,512 2,575 3,325 3,325 3,325 4522 Insurance Expense 2,412 1,522 2,409 4,400 4,400 4,400 4524 Recreation - Senior Program 7,020 — 1,035 5,993 5,993 7,520 4526 Recreation - Activities — — — — — —
4527 Recreation - City Special Events 90,588 118,330 106,196 129,860 126,860 123,240 4528 Recreation - Partner Events 16,702 — 1,081 5,500 5,500 4,500 4529 Recreation - Youth Programs 66,000 11,346 16,530 31,000 31,000 9,000 4530 Community Grants 9,538 9,538 11,738 13,690 13,690 13,690 4531 Community Outreach 9,974 2,515 15,421 15,225 15,225 4,725 4532 Special Projects 8,780 11,399 3,494 12,500 12,500 5,001 4533 Community Assistance Grants 25,500 18,500 15,500 18,500 18,500 9,500 4534 Community Events 3,412 0 21 0 0 0
TOTAL OTHER SERVICES 372,793 270,685 347,488 472,379 466,079 305,896
SUPPLIES
4601 Supplies 1,111 1,426 204 2,000 2,000 2,000
4612 Operating Supplies — — — — — —
4620 Minor Equipment — 1,007 — — — —
TOTAL SUPPLIES 1,111 2,434 204 2,000 2,000 2,000
TOTAL C.SVCS ADMINISTRATION 564,892 474,922 456,504 474,379 468,079 311,616 48 793
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Park
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4102
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services — — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES — — — — — —
OPERATING EXPENDITURES
4411 Utilities 18,173 21,610 22,864 24,500 24,500 26,000 4431 Building & Ground Maintenance 107,745 134,119 124,150 154,249 149,249 149,250 4461 Other Equipment Maintenance 6,181 — 688 5,500 5,500 5,500 TOTAL OPERATING EXPENDITURES 132,099 155,729 147,702 184,249 179,249 180,750 TOTAL IGLESIA PARK 132,099 155,729 147,702 184,249 179,249 180,750 49 794
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Building
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4103
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services 3,514 2,920 2,973 1,800 1,800 1,800 TOTAL PROFESSIONAL & TECH. SERVICES 3,514 2,920 2,973 1,800 1,800 1,800
OPERATING EXPENDITURES
4411 Utilities 15,266 16,998 16,216 18,000 23,000 23,000 4431 Building & Ground Maintenance 21,790 21,694 24,162 34,045 34,045 34,000 TOTAL OPERATING EXPENDITURES 37,056 38,692 40,378 52,045 57,045 57,000 TOTAL IGLESIA BUILDING 40,570 41,612 43,351 53,845 58,845 58,800 50 795
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Park Community Center
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4104
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4102 Part Time Wages — — — — — —
4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES — — — — — —
PERSONNEL-BENEFITS
4201 Retirement — — — — — —
4202 FICA/Medicare — — — — — —
4203 State Unemployment/SDI — — — — — —
TOTAL PERSONNEL-BENEFITS — — — — — —
OTHER SERVICES
4529 Rec - Youth Programs 157,500 157,500 157,500 177,500 177,500 177,500 TOTAL OTHER SERVICES 157,500 157,500 157,500 177,500 177,500 177,500
SUPPLIES
4601 Supplies — — — — — —
4620 Minor Equipment — — — — — —
TOTAL SUPPLIES — — — — — —
TOTAL IGLESIA PARK COMM CENTER 157,500 157,500 157,500 177,500 177,500 177,500 51 796
Recreation & Community Services
CITY OF ALISO VIEJO Recreation Services
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
103-4105
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
Personnel-Salaries
4101 Regular Employees 205,069 239,908 365,500 568,950 568,950 567,100 4102 Part-Time Wages 37,244 58,264 155,395 413,750 413,750 200,000 4104 Overtime Pay 442 3,397 3,085 5,000 5,000 5,000 Total Personnel-Salaries 242,755 301,569 523,980 987,700 987,700 772,100 Personnel-Benefits
4201 Retirement 21,531 23,685 41,174 73,320 73,320 68,731 4202 FICA/Medicare 4,335 5,425 9,045 16,760 16,760 11,200 4203 State Unemployment/Claim 1,091 1,993 2,817 3,520 3,520 4,405 4206 Medical Insurance 15,320 25,193 34,361 82,470 82,470 53,005 4207 Dental Insurance 606 1,210 1,778 5,465 5,465 1,805 4208 Vision Insurance 184 296 434 415 415 615
4209 Life Insurance 1,151 1,451 1,878 3,400 3,400 3,650 4224 Benefit Cash Out 55,344 73,848 99,780 99,900 99,900 132,795 4225 Vehicle/Cell — — 300 2,700 2,700 2,700
Total Personnel-Benefits 99,561 133,100 191,566 287,950 287,950 278,906 Professional & Tech. Services
4301 Professional Services — — — — — —
4305 Technology Services 5,760 29,288 53,568 92,869 92,869 109,445 4309 Other Contractual Services 110,873 79,782 352,266 240,000 240,000 333,000 Total Professional & Tech. Services 116,634 109,070 405,834 332,869 332,869 442,445 Operating Expenditures
4411 Utilities 1,925 37,785 80,247 57,000 57,000 68,000 4431 Building & Grounds Maintenance 5,452 66,821 188,422 215,200 215,200 220,000 4511 Communication 1,966 3,154 2,627 3,240 3,240 3,240 4451 Farm Operating Expenditures — — 9,234 14,500 14,500 20,000 4513 Printing 781 82 — — — —
4523 Miscellaneous Charges/Expense — — — — — —
4536 Summer Camp Scholarships — 7,851 6,645 6,000 6,000 6,000 4561 Taxes/Fees/Permits 3,332 8,423 34,423 26,000 26,000 31,000 4570 City Camp Expenses — 10,282 46,885 49,000 49,000 59,000 Total Operating Expenditures 13,456 134,398 368,483 370,940 370,940 407,240 Supplies
4601 Supplies 5,196 4,673 6,292 13,000 13,000 15,500 4612 Operating Supplies 1,626 6,757 17,854 18,500 18,500 20,000 4620 Minor Equipment 2,408 5,696 4,943 5,000 5,000 5,000 Total Supplies 9,231 17,125 29,089 36,500 36,500 40,500 TOTAL APPROPRIATIONS 481,637 695,262 1,518,953 2,015,959 2,015,959 1,941,191 — —
52 797
Community Development
53 798
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54 799
CITY OF ALISO VIEJO
Community Development
FY 2023-2024
The Community Development Department provides the community with long and short term planning to coordinate and monitor growth and development for the City. The Community Development Department includes the following divisions:
• Planning
• Building and Safety
• Code Enforcement
• Housing/CDBG
• Economic Development
The Planning division is tasked with the implementation of the vision of the City Council, including the creation and maintenance of the General Plan and Zoning Code. The department prepares and administers ordinances, reviews projects for compliance with various guidelines and agreements, ensures that all projects receive environmental review in compliance with CEQA guidelines, and provides technical support to the City Council. FY 2022-23 expenditures include meeting and conference costs related to staff development, CDBG administration, Housing administration, and continued work towards revitalizing Aliso Viejo Town Center.
The Building and Safety division coordinates and enforces all building and housing regulations established by State and Local requirements. Residents may obtain building permits, seek answers for questions related to building and safety issues, and obtain copies of building plans.
The Code Enforcement section is responsible for investigating complaints against and enforcing regulations regarding zoning, signage, public nuisance, noise, and various other City codes. The division seeks to obtain voluntary compliance of City Ordinances and procedures to ensure the health and welfare of City residents.
The Economic Development division seeks to promote investment in the City of Aliso Viejo through a systematic and pro-active approach. This includes a focus on attracting new businesses, promoting existing businesses, job creation and developing connections between the public and private sectors. The division acts as a business liaison and promotes City initiatives and develops economic tools for the business community. Operating costs for Economic Development include marketing, business recognition and retention programs, memberships to local business organizations, and appropriations associated with the sales tax sharing agreement with EFuels, LLC.
Building inspections, plan checks, and code enforcement functions are provided by contract services. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Director of Community Development 1.0 1.0 1.0 1.0 1.0
Senior Planner 1.8 1.8 2.0 2.0 1.0
Assistant Planner — — 1.0 1.0 1.0
Planning Technician 1.0 1.0 — — —
Planning Aide — — — 1.0 —
Administrative Secretary 1.0 1.0 1.0 — —
Office Assistant — — — — —
Permit Technician — — — 1.0 2.0
Total 4.8 4.8 5.0 6.0 5.0
55 800
Community Development
CITY OF ALISO VIEJO Planning
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4401
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 482,197 467,496 487,768 538,455 433,455 412,925 4102 Part-Time Employees 8,272 15,643 24,975 28,039 13,039 — 4104 Overtime Pay — 1,238 — — — —
TOTAL PERSONNEL-SALARIES 490,469 484,377 512,743 566,494 446,494 412,925
PERSONNEL-BENEFITS
4201 Retirement 85,825 83,920 79,570 96,335 88,329 67,350 4202 FICA/Medicare 7,258 7,168 7,678 9,595 9,595 6,500 4203 State Unemployment/Claim 846 1,396 865 1,060 1,060 530 4206 Medical Insurance 60,177 71,069 70,710 80,501 80,501 10,920 4207 Dental Insurance 3,115 3,838 4,008 6,465 6,465 2,965 4208 Vision Insurance 406 521 568 435 435 450
4209 Life Insurance 2,741 2,559 2,534 2,700 2,700 2,600 4221 Flex Benefits 92 — — — — —
4224 Benefit Cash Out 21,104 16,317 21,048 20,195 20,195 68,195 4225 Vehicle/Cell 900 900 750 900 900 900
TOTAL PERSONNEL-BENEFITS 182,463 187,688 187,731 218,186 210,180 160,410 PROFESSIONAL & TECH. SERVICES
4305 Technology Services — — — — 64,652 100,000
4309 Other Contractual Services 82,484 53,845 74,472 75,000 198,354 68,000 TOTAL PROFESSIONAL & TECH.
SERVICES
82,484 53,845 74,472 75,000 263,006 168,000
OTHER SERVICES
4513 Printing 1,114 — 87 10,000 10,000 10,000
4520 Mtgs/Conf./Trng & Dev. 1,957 (668) 822 5,500 5,500 12,000 4521 Membership & Dues 2,851 1,765 1,707 5,700 5,700 5,000 4532 Special Projects 146,616 (5,413) 30,642 190,000 190,000 60,100 4535 Special Events — — — — — —
TOTAL OTHER SERVICES 152,538 (4,316) 33,258 211,200 211,200 87,100
SUPPLIES
4601 Supplies 1,495 1,144 677 2,500 2,500 2,500
4611 Publications/Reference Materials 574 — 99 200 200 — 4612 Operating Supplies — 345 — 700 700 —
4620 Minor Equipment — 1,368 — 10,000 — —
TOTAL SUPPLIES 2,068 2,857 776 13,400 3,400 2,500
CONTRACT SERVICES
4731 C.S. - General Plan — 50,985 12,305 35,000 — 100,000 4732 C.S. - Planning — — — 150,000 180,000 —
4733 C.S. - Zoning Code — — — — — —
4781 C.S. - Other — — — 30,000 — —
TOTAL CONTRACT SERVICES — 50,985 12,305 215,000 180,000 100,000 TOTAL PLANNING 910,021 775,437 821,285 1,299,280 1,314,280 930,935 56 801
Building & Safety
CITY OF ALISO VIEJO Building & Safety
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4402
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 21,541 73,971 77,459 85,170 85,170 173,585 4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 21,541 73,971 77,459 85,170 85,170 173,585
PERSONNEL-BENEFITS
4201 Retirement 1,560 5,915 6,079 6,405 6,405 13,150 4202 FICA/Medicare 343 1,181 1,213 1,600 1,600 2,550 4203 State Unemployment/Claim 161 161 147 180 180 355 4206 Medical Insurance 4,696 14,550 16,898 18,400 18,400 21,715 4207 Dental Insurance 626 2,296 2,505 2,505 2,505 2,405 4208 Vision Insurance 89 354 354 355 355 355
4209 Life Insurance 102 407 428 420 420 1,100
4224 Benefit Cash Out 1,655 7,348 6,170 5,685 5,685 29,305 TOTAL PERSONNEL-BENEFITS 9,231 32,213 33,793 35,550 35,550 70,935
OTHER SERVICES
4513 Printing 11,299 7,295 15,003 16,000 16,000 18,000 4520 Mtgs/Conf./Trng & Dev. 1,110 — 175 1,500 1,500 1,000 4561 Taxes/Fees/Permits 2,551 18,479 (15,810) 14,000 4,000 — TOTAL OTHER SERVICES 14,960 25,774 (632) 31,500 21,500 19,000
SUPPLIES
4601 Supplies 1,109 729 1,016 3,500 3,500 3,500
4612 Operating Supplies 255 432 — 500 500 500
TOTAL SUPPLIES 1,364 1,161 1,016 4,000 4,000 4,000
CONTRACT SERVICES
4751 C.S. - Building 515,206 553,487 453,900 515,000 515,000 515,000 TOTAL CONTRACT SERVICES 515,206 553,487 453,900 515,000 515,000 515,000 TOTAL BUILDING & SAFETY 562,302 686,606 565,536 671,220 661,220 782,520 57 802
Community Development
CITY OF ALISO VIEJO Code Enforcement
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4403
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
SUPPLIES
4612 Operating Supplies 241 667 — 1,000 1,000 1,000 TOTAL SUPPLIES 241 667 — 1,000 1,000 1,000
CONTRACT SERVICES
4761 C.S. - Code Enforcement 82,260 97,471 84,369 100,000 100,000 100,000 4781 C.S. - Other — — — 5,000 — 2,000
TOTAL CONTRACT SERVICES 82,260 97,471 84,369 105,000 100,000 102,000 TOTAL CODE ENFORCEMENT 82,501 98,137 84,369 106,000 101,000 103,000 58 803
Administration & Support
CITY OF ALISO VIEJO Economic Development
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-1502
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4302 Economic Development & Marketing 83,955 819,163 63,777 40,000 40,000 55,000
TOTAL PROFESSIONAL & TECH
SERVICES
83,955 819,163 63,777 40,000 40,000 55,000
OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. — 40 — 2,000 2,000 2,000 4521 Membership & Dues 35,000 14,875 9,800 24,800 24,800 — TOTAL OTHER SERVICES 35,000 14,915 9,800 26,800 26,800 2,000
CONTRACT SERVICES
4781 C.S. - Other 376,030 253,432 407,867 400,000 400,000 685,000 TOTAL CONTRACT SERVICES 376,030 253,432 407,867 400,000 400,000 685,000 TOTAL ECONOMIC DEVELOPMENT 494,986 1,087,509 481,443 466,800 466,800 742,000 59 804
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60 805
PUBLIC WORKS
61 806
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62 807
CITY OF ALISO VIEJO
Public Works
FY 2023-2024
The Public Works Department oversees matters relating to City streets, public rights-of-way, capital projects, utilities, traffic-related issues, solid waste, water quality, and storm water. The Department coordinates with and provides information to the general public, contractors, developers, utility companies, and other public agencies. It coordinates City projects and plans with other governmental agencies to ensure that the City's concerns are addressed (i.e.
Orange County Transportation Authority, CalTrans, County of Orange). These services are provided by a combination of City personnel and contract services. The Public Works department includes the following divisions:
• Engineering (General)
• Traffic Engineering
• Street Maintenance
• Facilities Maintenance
The Engineering division is responsible for the day-to-day administration of all publicly owned properties, including streets, curbs, gutters, sidewalks, traffic signals, signs, street lights, and storm drains. Engineering administers Capital projects as well as various maintenance contracts for storm water, water quality, solid waste, and public works inspection and enforcement. Operating expenditures include State and County water quality permits and contract services for NPDES, Solid Waste, and general engineering and landscape inspection services.
The Traffic Engineering division investigates traffic issues by conducting traffic surveys and studies and recommending solutions to the City Council and City Manager. Responsibilities include the review and development of City traffic engineering guidelines and standards, processing citizen concerns related to the existing circulation system and implementing corrective measures when appropriate, and analyzing traffic collision records to identify accident patterns and recommending any corrective measures.
The Street Maintenance division conducts inspections of street lights, intersection lights, and traffic controllers, monitors the City's street sweeping and removal of debris from the public right of way, and maintains and repairs streets and sidewalks.
The Facility Maintenance division conducts inspections of City facilities, buildings, and equipment and oversees their maintenance and capital projects.
Note: In order to comply with the MOE for Measure M turn back money, the City is obligated to spend a minimum of $556,162 from General Fund monies specifically for street and traffic costs and are budgeted accordingly. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
STAFF SUMMARY (FTE):
Director of Public Works 1.0 1.0 1.0 1.0 1.0
Associate Engineer 0.0 0.0 1.0 1.0 1.0
Facilities Supervisor 0.0 0.0 1.0 1.0 1.0
Street Supervisor 0.0 0.0 0.0 1.0 1.0
Total 1.0 1.0 3.0 4.0 4.0
63 808
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64 809
Public Works
CITY OF ALISO VIEJO P.W. Engineering
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4101 Regular Employees 366,244 405,058 415,019 569,000 569,000 575,320 4104 Overtime Pay — 339 — — — —
TOTAL PERSONNEL-SALARIES 366,244 405,397 415,019 569,000 569,000 575,320
PERSONNEL-BENEFITS
4201 Retirement 37,357 41,880 43,406 62,825 62,825 66,000 4202 FICA/Medicare 5,588 6,179 6,346 9,615 9,615 8,400 4203 State Unemployment/Claim 672 483 588 705 705 705 4206 Medical Insurance 44,190 50,881 50,490 75,125 75,125 80,465 4207 Dental Insurance 3,718 3,877 3,628 5,265 5,265 4,950 4208 Vision Insurance 610 692 626 670 670 1,025
4209 Life Insurance 1,975 2,145 2,139 2,190 2,190 3,350 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 16,612 18,195 20,796 26,510 26,510 21,115 4225 Vehicle/Cell 2,475 2,700 2,558 3,600 3,600 3,600 TOTAL PERSONNEL-BENEFITS 113,197 127,033 130,577 186,505 186,505 189,610 PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services — 74,278 2,117 — — — TOTAL PROFESSIONAL & TECH. SERVICES — 74,278 2,117 — — —
OPERATING EXPENDITURES
4481 Computer Expense — — — — — 1,500
4471 Rent 12,420 12,420 12,420 13,000 13,000 13,000 TOTAL OPERATING EXPENDITURES 12,420 12,420 12,420 13,000 13,000 14,500
OTHER SERVICES
4513 Printing 390 305 — 1,000 1,000 500
4516 Fuel — — — — — —
4520 Mtgs/Conf./Trng & Dev. 5,373 1,069 3,638 9,500 9,500 11,000 4521 Membership & Dues 979 685 625 1,200 1,200 1,300 4562 Permits 151,016 173,857 178,132 214,750 194,750 212,600 TOTAL OTHER SERVICES 157,758 175,916 182,395 226,450 206,450 225,400
SUPPLIES
4601 Supplies 748 871 756 1,000 1,000 1,000
4612 Operating Supplies 6,447 1,739 1,388 3,500 3,900 3,000 4620 Minor Equipment 660 720 — 1,000 1,000 500
TOTAL SUPPLIES 7,855 3,330 2,144 5,500 5,900 4,500
CONTRACT SERVICES
4701 NPDES 344,122 317,072 361,105 386,200 316,200 291,500 4702 AB939 - Solid Waste 36,533 41,351 49,520 45,000 70,000 60,000 4736 C.S. - Master Plans — 84,485 42,193 1 1 —
4741 C.S. - City Engineering 89,984 75,171 78,431 85,000 100,000 70,000 TOTAL CONTRACT SERVICES 470,640 518,079 531,249 516,201 486,201 421,500 TOTAL ENGINEERING 1,128,115 1,316,453 1,275,921 1,516,656 1,467,056 1,430,830 65 810
Public Works
CITY OF ALISO VIEJO P.W. Traffic Engineering
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4502
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
CONTRACT SERVICES
4742 C.S. - Traffic Engineering 356 — — — — —
TOTAL CONTRACT SERVICES 356 — — — — —
TOTAL TRAFFIC ENGINEERING 356 — — — — —
66 811
Public Works
CITY OF ALISO VIEJO P.W. Street Maintenance
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-4503
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
CONTRACT SERVICES
4771 C.S. - Street Maintenance 401,540 472,214 543,051 433,700 443,700 443,700 TOTAL CONTRACT SERVICES 401,540 472,214 543,051 433,700 443,700 443,700 TOTAL STREET MAINTENANCE 401,540 472,214 543,051 433,700 443,700 443,700 67 812
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68 813
PUBLIC SAFETY
69 814
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70 815
CITY OF ALISO VIEJO
Law Enforcement
FY 2023-2024
The Public Safety Department includes the following Divisions:
• Law Enforcement
• Crime Prevention
• Animal Care Services
• Emergency Operations Center
The City of Aliso Viejo contracts with the Orange County Sheriff's Department for law enforcement services. These services include general law enforcement and traffic safety.
General law enforcement provides an assortment of officers to provide crime prevention via around-the-clock street patrols, narcotics prevention, special investigations, and the general enforcement of laws. Traffic safety provides routine traffic patrol as a means of encouraging motorists and pedestrians to comply with traffic laws and ordinances and, when necessary, issues citations and/or warnings for violations. Traffic accidents are investigated and their results are recorded and analyzed. This division also includes contract services for crossing guards and the administration of the City's parking citations.
Animal Care Services provides for the care, protection, and control of animals that stray from their homes or are abused by their owners. This service, currently under contract with Mission Viejo Animal Services, includes the pick-up of injured animals, impounding of stray dogs/cats, issuance of citations, and the provision of a shelter for homeless animals.
The preservation of life and property is an inherent responsibility of Local, State, and Federal Governments. The City of Aliso Viejo, therefore, has prepared a comprehensive Emergency Operation Plan, which serves as the basis for the City's emergency organization and emergency operations. The primary objective of this plan is to enhance the overall capabilities of government to respond to emergencies.
STAFF SUMMARY:
ORANGE COUNTY SHERIFFS DEPARTMENT
CONTRACT STAFF:
FY 2023-24
Staffing
Captain 1.0
Sergeant (Admin) 1.0
Sergeant - Patrol 1.3
Investigator 1.5
Deputy Sheriff II - Patrol 15.0
Deputy Sheriff II - Motorcycle* 1.0
Deputy Sheriff II - School Resource Officer 0.7
Community Services Officer 2.0
Senior Emergency Management Program Coordinator 1.0
Total 24.5
REGIONAL AND SHARED STAFF: 16.9
* 1 motor officer position to be frozen in FY 2023-24
71 816
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72 817
Public Safety
CITY OF ALISO VIEJO Law Enforcement
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-5101
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4308 Law Enforcement 8,454,085 8,404,279 8,659,399 9,917,083 9,877,584 9,468,817 TOTAL PROFESSIONAL & TECH.
SERVICES
8,454,085 8,404,279 8,659,399 9,917,083 9,877,584 9,468,817 TOTAL LAW ENFORCEMENT-CONTRACT 8,454,085 8,404,279 8,659,399 9,917,083 9,877,584 9,468,817 Note: FY 2023-24 budget includes the freezing of one motor officer position. Estimated budget reduction of $300,000. 73 818
Public Safety
CITY OF ALISO VIEJO Law Enforcement - Other
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-5102
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
OPERATING EXPENDITURES
4462 Equipment Maintenance 17,521 6,178 3,545 5,000 5,000 5,000 TOTAL OPERATING EXPENDITURES 17,521 6,178 3,545 5,000 5,000 5,000
OTHER SERVICES
4511 Communication 489 578 533 600 600 600
4516 Fuel 12,293 11,852 12,944 16,300 16,300 16,780 4517 Vehicle Maintenance 11,804 21,153 13,027 15,000 15,000 15,000 4520 Mtgs/Conf./Trng & Dev. 1,815 1,943 2,094 6,000 6,000 3,000 4535 Special Events 1,330 1,750 1,387 1,800 1,800 1,800 TOTAL OTHER SERVICES 27,731 37,276 29,986 39,700 39,700 37,180
SUPPLIES
4612 Operating Supplies 4,143 2,324 8,569 5,725 5,725 7,725 4613 Tactical Gear 3,466 3,849 2,681 4,000 4,000 4,000 TOTAL SUPPLIES 7,609 6,173 11,249 9,725 9,725 11,725
CONTRACT SERVICES
4721 C.S. - Crossing Guards 129,477 199,304 215,244 209,732 241,031 256,266 TOTAL CONTRACT SERVICES 129,477 199,304 215,244 209,732 241,031 256,266
PUBLIC SAFETY EQUIPMENT
4803 Public Safety Equipment 64,307 41,870 2,205 32,130 32,130 — TOTAL PUBLIC SAFETY EQUIPMENT 64,307 41,870 2,205 32,130 32,130 — TOTAL LAW ENFORCEMENT-OTHER 246,645 290,800 262,228 296,287 327,586 310,171 74 819
Public Safety
CITY OF ALISO VIEJO Crime Prevention
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-5103
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4102 Part-Time Wages 11,319 16,797 12,452 36,270 36,270 — 4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 11,319 16,797 12,452 36,270 36,270 —
PERSONNEL-BENEFITS
4201 Retirement — — 934 2,695 2,695 —
4202 FICA/Medicare 164 244 181 525 525 —
4203 State Unemployment/SDI 169 144 257 180 180
TOTAL PERSONNEL-BENEFITS 333 388 1,372 3,400 3,400 —
OPERATING EXPENDITURES
4471 Rent 4,680 4,680 4,425 4,860 4,860 4,860
TOTAL OPERATING EXPENDITURES 4,680 4,680 4,425 4,860 4,860 4,860
OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 542 999 — 2,000 2,000 2,000 4521 Membership & Dues — — — — — —
TOTAL OTHER SERVICES 542 999 — 2,000 2,000 2,000
SUPPLIES
4612 Operating Supplies 4,619 4,143 3,191 4,000 4,000 4,000 TOTAL SUPPLIES 4,619 4,143 3,191 4,000 4,000 4,000 TOTAL CRIME PREVENTION 21,492 27,007 21,440 50,530 50,530 10,860 75 820
Public Safety
CITY OF ALISO VIEJO Animal Care Services
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-5301
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
CONTRACT SERVICES
4722 C.S. - Animal Care Services 332,103 337,073 376,235 442,676 442,676 474,500 TOTAL CONTRACT SERVICES 332,103 337,073 376,235 442,676 442,676 474,500 TOTAL ANIMAL CARE SERVICES 332,103 337,073 376,235 442,676 442,676 474,500 76 821
Public Safety
CITY OF ALISO VIEJO Emergency Operations Center
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-5401
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
PERSONNEL-SALARIES
4102 Part Time Wages — — — — — 26,250
TOTAL PERSONNEL-SALARIES — — — — — 26,250
PERSONNEL - BENEFITS
4201 Retirement — — — — — 1,970
4202 FICA/Medicare — — — — — 400
4203 State Unemployment/Claim — — — — — 180
TOTAL PERSONNEL - BENEFITS — — — — — 2,550
OPERATING EXPENDITURES
4301 Professional Services — — 2,500 — — 8,000
4471 Rent — 2,573 2,985 2,760 2,760 2,760
TOTAL OPERATING EXPENDITURES — 2,573 5,485 2,760 2,760 10,760
OTHER SERVICES
4520 Mtgs/Conf/Trng & Dev 38 220 403 1,000 1,000 1,000 4521 Membership & Dues 606 606 606 640 640 640
TOTAL OTHER SERVICES 644 826 1,009 1,640 1,640 1,640
SUPPLIES
4601 Supplies 789 13 43 500 500 500
4612 Operating Supplies 17,596 40,557 14,685 30,000 30,000 25,000 TOTAL SUPPLIES 18,385 40,570 14,728 30,500 30,500 25,500 TOTAL EMERGENCY OPERATIONS 19,029 43,969 21,222 34,900 34,900 66,700 77 822
Page Intentionally Left Blank
78 823
Transfers Out
CITY OF ALISO VIEJO Transfers Out
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
101-9501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
TRANSFERS OUT
4999 Transfers Out - General Fund 1,208,299 5,143,527 1,082,257 631,590 754,590 756,840 4999 Transfers Out - General Fund (COP) — — — 659,200 659,200 658,250 TOTAL TRANSFERS OUT 1,208,299 5,143,527 1,082,257 1,290,790 1,413,790 1,415,090 TOTAL TRANSFERS OUT 1,208,299 5,143,527 1,082,257 1,290,790 1,413,790 1,415,090 NOTE Transfer Detail*
FD 261 - Aquatic Center 183,840
Total 183,840
NOTE General Fund Reserves Detail
063 FD 331 - Capital Improvements 113,000
057 FD 331 - Capital Improvements 75,000
118 FD 331 - Capital Improvements 295,000
TBD FD 331- Technology Equipment 75,000
030 FD 332 - Wetlands 5,000
091 FD 332 - Dairy Fork Wetlands 10,000
FD 411 - COP Debt Service 658,250
Total 1,231,250
For Capital Improvement Projects detail, refer to page 99.. 79 824
General Fund - City Hall
CITY OF ALISO VIEJO City Hall
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL
102-3501
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
Rev-Use of Money & Prop
34120 Rent - City Hall Lease 180,791 183,936 199,917 212,316 212,316 212,000 TOTAL ESTIMATED RESOURCES 180,791 183,936 199,917 212,316 212,316 212,000
APPROPRIATIONS
Professional & Tech. Services
4301 Professional Services 16,061 13,045 5,791 5,000 5,000 5,000 Total Professional & Tech. Services 16,061 13,045 5,791 5,000 5,000 5,000 Operating Expenditures
4411 Utilities 62,437 71,091 85,274 85,500 105,500 104,500 4431 Building & Grounds Maintenance 93,609 100,164 105,955 124,765 144,765 130,380 Total Operating Expenditures 156,045 171,255 191,229 210,265 250,265 234,880 Other Services
4561 Taxes/Fees 695 1,183 1,923 600 600 600
TOTAL OTHER SERVICES 695 1,183 1,923 600 600 600
TOTAL APPROPRIATIONS 172,801 185,484 198,944 215,865 255,865 240,480
CAPITAL OUTLAY
5910 Improvements 7,290 9,236 22,134 5,001 5,001 5,001 TOTAL CAPITAL OUTLAY 7,290 9,236 22,134 5,001 5,001 5,001
TRANSFERS OUT
4999 Transfers Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
80 825
SPECIAL REVENUE
FUNDS
81 826
Page Intentionally Left Blank
82 827
Special Revenue
CITY OF ALISO VIEJO 202 - Traffic Congestion Relief Fund Estimated Expenditures FY 2023-2024
Assembly Bill 2928 established the Traffic Congestion Relief Fund (TCRF) in the State Treasury for allocating funds to cities and counties for street or road maintenance or reconstruction. Cities and counties are required to maintain their existing commitment of general funds for street or roadwork in order to remain eligible for allocation of these funds. State law requires these revenues to be deposited and accounted for in a special revenue fund. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 4,440 1,800 — 1,125 1,125 1,000 35050 AB2928-Traffic Congestion Relief 57,753 — (3,031) — — — TOTAL ESTIMATED RESOURCES 62,193 1,800 (3,031) 1,125 1,125 1,000
APPROPRIATIONS
4502-4301 Professional Services — — — — — —
TOTAL APPROPRIATIONS — — — — — —
TRANSFERS OUT 57,196 33,493 11,769 76,000 76,000 — 4999 Transfers - Out
TOTAL TRANSFERS OUT 57,196 33,493 11,769 76,000 76,000 — 57,196 33,493 11,769 76,000 76,000 —
FUND BALANCE
2911 Fund Balance - Beginning 117,604 122,602 90,909 1,129 76,109 1,234 TOTAL PROJECTED FUND BALANCE 122,602 90,909 76,109 (73,746) 1,234 2,234 NOTE: Transfer Out Detail*
Total 0
• For Capital Improvement Projects detail, refer to page 99. 83 828
Special Revenue
CITY OF ALISO VIEJO 203 - Gas Tax
Estimated Expenditures FY 2023-2024
The City receives funds from Sections 2105, 2106, 2107 and 2107.5 of the Streets and Highways code. State law requires these revenues be recorded in a Special Revenue Fund, and that they be utilized solely for street related purposes such as new construction, rehabilitation, and maintenance.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 34,875 19,067 (31,431) 5,000 5,000 9,400 35050 Gas Tax - 2105 262,053 254,957 277,293 321,000 321,000 340,000 35060 Gas Tax - 2106 166,713 159,931 176,685 199,000 199,000 215,000 35070 Gas Tax - 2107 330,892 345,000 331,702 439,000 439,000 408,000 35080 Gas Tax - Admin Tax 7,500 7,500 6,000 7,500 7,500 7,500 35090 Gas Tax - 2103 354,229 333,880 394,753 490,000 490,000 513,000 35095 Road Maintenance Rehabilitation1 — — — — — — 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 1,156,262 1,120,335 1,155,002 1,461,500 1,461,500 1,492,900
APPROPRIATIONS
4502-4301 Professional Services - Traffic Engineering 79,743 186,845 87,963 218,000 218,000 318,000 4503-4411 Utilities - Street Maintenance 231,999 250,473 267,763 274,000 274,000 290,000 4503-4771 C.S. Street Maintenance 734,576 625,930 571,247 608,800 608,800 608,800 4503-4772 C.S. Street Sweeping 73,637 104,024 104,024 105,000 105,000 105,000 4503-480
3 Street Maintenance Equipment — 55,000 —
TOTAL APPROPRIATIONS 1,119,955 1,167,272 1,030,996 1,205,800 1,260,800 1,321,800 TRANSFERS OUT*
4999 Transfers - Out 171,870 — 131,915 177,000 177,000 0 TOTAL TRANSFERS OUT 171,870 — 131,915 177,000 177,000 — 1,291,825 1,167,272 1,162,911 1,382,800 1,437,800 1,321,800
FUND BALANCE
2911 Fund Balance - Beginning1 923,149 787,586 740,649 866,724 732,739 756,439 TOTAL PROJECTED FUND BALANCE 787,586 740,649 732,739 945,424 756,439 927,539 NOTE: Transfer Out Detail*
Total 0
1 A separate fund for RMRA was created beginning in FY 2019-20. • For Capital Improvement Projects detail, refer to page 99. 84 829
Special Revenue
CITY OF ALISO VIEJO 204 - Measure M
Estimated Expenditures FY 2023-2024
Measure "M" is a one-half cent sales tax created for countywide transportation improvements. Measure M was originally approved by Orange County voters in November 1990 and ended in March 2011. Measure "M" was created to develop a varied transportation system that would relieve congestion on existing freeways, streets and roads, and ensure future mobility within Orange County. The Orange County Transportation Authority (OCTA) administers Measure "M" funds.
Orange County Voters approved the renewal of Measure M in November 2006. The Program took effect in April 2011 and will provide more than $11.8 billion to improve transportation in Orange County over a 30 year period. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 44,090 12,478 (40,196) 4,000 4,000 16,000 35604 Measure M-Grant 729,735 720,447 846,159 800,076 800,076 991,000 35605 Measure M-Competitive — 0 — — — —
35606 Measure M-SMP 27,280 4,414 56,414 25,430 25,430 38,512 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 801,105 737,339 862,377 829,506 829,506 1,045,512
APPROPRIATIONS
6104-4309 Other Contractual Services 28,080 0 4,140 29,965 29,965 37,578 TOTAL APPROPRIATIONS 28,080 0 4,140 29,965 29,965 37,578 TRANSFERS OUT*
4999 Transfers - Out 176,030 1,322,465 394,821 1,568,000 1,816,216 1,045,000 TOTAL TRANSFERS OUT 176,030 1,322,465 394,821 1,568,000 1,816,216 1,045,000 204,110 1,322,465 398,961 1,597,965 1,846,181 1,082,578
FUND BALANCE
2911 Fund Balance - Beginning** 839,679 1,436,674 851,548 703,183 1,314,964 298,289 TOTAL PROJECTED FUND BALANCE 1,436,674 851,548 1,314,964 (65,276) 298,289 261,223 NOTE: Transfer Out Detail*
130 FD 311 - Aliso Creek Road Synchronization 175,000
128 FD 311 - Aliso Creek Rehab - Enterprise to SR73 870,000 Total 1,045,000
For Capital Improvement Projects detail, refer to page 99. 85 830
Special Revenue
CITY OF ALISO VIEJO 205 - RMRA
Estimated Expenditures FY 2023-2024
In 2017, Senate Bill (SB) 1 created the Road Maintenance and Rehabilitation Account (RMRA) to address deferred maintenance on the State Highway System and the local street and road system. A percentage of the RMRA funding is apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 26,764 13,398 (27,626) 4,670 4,670 10,000 35095 SB1 - RMRA 889,757 927,743 1,014,000 1,135,470 1,135,470 1,281,695 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 916,520 941,141 986,373 1,140,140 1,140,140 1,291,695 TRANSFERS OUT*
4999 Transfers - Out 827,706 954,436 944,154 1,703,000 1,703,000 1,495,000 TOTAL TRANSFERS OUT 827,706 954,436 944,154 1,703,000 1,703,000 1,495,000
FUND BALANCE
2911 Fund Balance - Beginning** 707,822 796,636 783,340 563,010 825,560 262,700 TOTAL PROJECTED FUND BALANCE 796,636 783,340 825,560 150 262,700 59,395 NOTE: Transfer Out Detail*
125 Glenwood Rehab - SR73 to Aliso Creek 60,000
128 Enterprise Rehab - Aliso Creek to Aliso Viejo Parkway 1,435,000 Total 1,495,000
For Capital Improvement Projects detail, refer to page 99. 86 831
Special Revenue
CITY OF ALISO VIEJO 215 - Public Safety Grants
Estimated Expenditures FY 2023-2024
SLESF: Money funded by the State of California for law enforcement to spend on front-line services in furtherance of public safety. This money was provided to the cities and counties for "new programs" and not intended to supplement current or planned budgets. The amount awarded to each city/county is population based with a minimum grant allocation amount of $100,000.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 4,877 2,929 (4,882) 1,620 1,620 1,700 35616 SLESF 156,006 156,731 161,285 175,000 175,000 175,000 39999 Interfund Transfers 0 0 27,548 0 0 0
TOTAL ESTIMATED RESOURCES 160,883 159,660 183,951 176,620 176,620 176,700
APPROPRIATIONS
5102-4803 Public Safety Equipment 143,277 172,533 164,879 192,315 192,315 175,043 TOTAL APPROPRIATIONS 143,277 172,533 164,879 192,315 192,315 175,043
FUND BALANCE
2911 Fund Balance - Beginning 105,213 122,819 109,946 94,252 129,018 113,323 TOTAL PROJECTED FUND BALANCE 122,819 109,946 129,018 78,557 113,323 114,980 87 832
Special Revenue
CITY OF ALISO VIEJO 221 - AQMD Air Quality
Estimated Expenditures FY 2023-2024
Since 1991, local governments have received AB2766 subvention funds to implement programs that reduce air pollution from motor vehicles. The AB2766 Subvention Program provides a funding source for cities and counties to meet requirements of federal and state Clean Air Acts. The legislation creating this revenue source provides for oversight of the use of these monies by local governments. Primary emphasis is directed towards those projects that provide cost-effective emissions reductions.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 33,252 19,251 (38,399) 5,000 5,000 13,000 35621 Air Quality Mgmt District 65,013 65,347 47,692 65,000 65,000 60,000 35622 MSRC Grant — 65,390 — — — —
39999 Transfers - In — — — — — —
TOTAL ESTIMATED RESOURCES 98,264 149,987 9,294 70,000 70,000 73,000
APPROPRIATIONS
6121-4309 Other Contractual Services 1,780 — — — — — 6121-4803 Public Safety Equipment 70,890 82,630 — 100,000 100,000 50,000 TOTAL APPROPRIATIONS 72,670 82,630 — 100,000 100,000 50,000
TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
72,670 82,630 — 100,000 100,000 50,000
FUND BALANCE
2911 Fund Balance - Beginning 939,121 964,716 1,032,073 1,040,312 1,041,367 1,011,367 TOTAL PROJECTED FUND BALANCE 964,716 1,032,073 1,041,367 1,010,312 1,011,367 1,034,367 88 833
Special Revenue
CITY OF ALISO VIEJO 225 - Integrated Waste Management
Estimated Expenditures FY 2023-2024
The Beverage Container Recycling and Litter Reduction Act authorizes the Department of Conservation to allocate funds on an annual basis to eligible cities and counties for beverage container recycling and litter cleanup activities.
The goal of California's beverage container recycling program is to reach and maintain an 80 percent recycling rate for all California Refund Value (CRV) beverage containers. The recycling programs established by cities and counties assist the Department of Conservation in reaching, maintaining, and hopefully, exceeding this goal.
The California Integrated Waste Management Board's Used Oil Recycling Program was developed to promote alternatives to the illegal disposal of used oil by establishing a state-wide network of collection opportunities and undertaking outreach efforts to inform and motivate the public to recycle used oil. The City utilizes these services through a contract with the County of Orange.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 822 200 (2,842) 45 45 1,000 35625 Beverage Container Recycling 12,879 12,595 12,635 12,880 12,880 13,000 35626 Used Oil Recycling Grant — — — — — —
35631 Other Grants — — 71,231 — — —
TOTAL ESTIMATED RESOURCES 13,701 12,795 81,024 12,925 12,925 14,000
APPROPRIATIONS
6125-4309 Other Contractual Services-Bev 9,815 23,518 15,184 16,000 16,000 16,000 6126-4309 Other Contractual Services-Oil 595 — — — — — TOTAL APPROPRIATIONS 10,409 23,518 15,184 16,000 16,000 16,000
TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
10,409 23,518 15,184 16,000 16,000 16,000
FUND BALANCE
2911 Fund Balance - Beginning 25,184 28,476 17,753 5,678 83,593 80,518 TOTAL PROJECTED FUND BALANCE 28,476 17,753 83,593 2,603 80,518 78,518 89 834
Special Revenue
CITY OF ALISO VIEJO 231 - Other Grants
Estimated Expenditures FY 2023-2024
The Other Grants Fund is used to account for state and other grants procured by the City for projects. Grants included are Prop. 40 grants, Prop. 84 Grants, State Community Development Block Grants, and State Habitat Conservation Grants.
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings (524) — — 405 405 —
35230 State Grants 67,456 15,033 72,873 75,000 75,000 — 35631 Other Grants — — — — — —
TOTAL ESTIMATED RESOURCES 66,933 15,033 72,873 75,405 75,405 —
APPROPRIATIONS
6131-4309 Other Contractual Services — — — — 63,690 — TOTAL APPROPRIATIONS — — — — 63,690 —
TRANSFERS OUT*
4999 Transfers - Out 232,881 97,451 348,569 — 1 1 TOTAL TRANSFERS OUT 232,881 97,451 348,569 — 1 1
232,881 97,451 348,569 — 63,691 1
FUND BALANCE
2911 Fund Balance - Beginning 210,033 44,085 (38,334) 32,071 (314,030) (302,316) TOTAL PROJECTED FUND BALANCE 44,085 (38,334) (314,030) 107,476 (302,316) (302,317) 90 835
Special Revenue
CITY OF ALISO VIEJO 241 - Technology Grant
Estimated Expenditures FY 2023-2024
The Technology Grant is a result of negotiations between the City and Cox Communications for a new franchise agreement. These funds will be used for new technology purchases, provide City information on the Cable TV Government Access Channel, and provide services to its residents through technology upgrades at City Facilities.
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
31330 Franchise - PEG Fee 131,173 119,959 107,498 108,000 108,000 96,000 34010 Investment Earnings 5,146 3,357 (6,686) 1,000 1,000 2,900 34150 Other Income 0 — — — — —
TOTAL ESTIMATED RESOURCES 136,318 123,316 100,812 109,000 109,000 98,900
APPROPRIATIONS
4309 Other Contractual Services 12,280 12,212 12,743 16,680 28,680 30,680 4481 IT/Computer Equipment 26,808 21,880 12,089 53,500 41,500 57,200 4620 Minor Equipment — — — 5,000 5,000 5,000
TOTAL APPROPRIATIONS 39,088 34,092 24,832 75,180 75,180 92,880 TRANSFERS OUT*
4999 Transfers - Out — 134,651 0 — — —
TOTAL TRANSFERS OUT — 134,651 — — — —
39,088 168,743 24,832 75,180 75,180 92,880
FUND BALANCE
2911 Fund Balance - Beginning 98,973 196,204 150,776 95,746 226,756 260,576 TOTAL PROJECTED FUND BALANCE 196,204 150,776 226,756 129,566 260,576 266,596 91 836
Special Revenue
CITY OF ALISO VIEJO 245 - Development Impact
Estimated Expenditures FY 2023-2024
Through negotiated agreements with developers, the City of Aliso Viejo receives these fees for projects related to affordable housing, traffic mitigation, community enhancement, parks, trails, open space, and median improvements. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
37010 Housing Fees — — — — — —
37020 Traffic Mitigation — — — — — —
37030 Community Enhancement — 585,000 — — — —
37040 Parks/Trails/Open Space 9,600 — — — — —
37050 Median Improvement — — — — — —
37060 Visual Art In Public Places — — — — — —
TOTAL ESTIMATED RESOURCES 9,600 585,000 — — — —
APPROPRIATIONS
6145-4301 Professional Services — — — — 1,000 —
6145-4581 Housing Programs 225,000 154,650 — — — — 6145-5910 Improvements — — — — — —
6145-5920 Acquisition — — —
TOTAL APPROPRIATIONS 225,000 154,650 — — 1,000 —
TRANSFERS OUT*
4999 Transfers - Out 2,171,280 1,642,098 — — — —
TOTAL TRANSFERS OUT 2,171,280 1,642,098 — — — —
2,396,280 1,796,748 — — 1,000 —
FUND BALANCE
2911 Fund Balance - Beginning 5,009,051 2,622,371 1,410,623 1,410,623 1,410,623 1,409,623 TOTAL PROJECTED FUND BALANCE 2,622,371 1,410,623 1,410,623 1,410,623 1,409,623 1,409,623 92 837
Special Revenue
CITY OF ALISO VIEJO 251 - Federal Grants
Estimated Expenditures FY 2023-2024
The Federal Grants Fund is used to account for Federal Grants received by the City for various projects. Grants for FY 2022-23 include funds for the Community Development Block Grants (CDBG) and the American Rescue Plan Act. 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 2,679 54,585 (127,074) — — — 35430 Federal Grants 901,892 755,695 3,033,181 3,375,346 3,375,346 877,535 TOTAL ESTIMATED RESOURCES 904,571 810,279 2,906,107 3,375,346 3,375,346 877,535
APPROPRIATIONS
6151-4309 Other Contractual Services — 943 0 — — — 6131-4612 Operating Supplies 19,725 70,217 163,991 54,400 294,383 281,027 6131-4309 Other Contractual Services — 90,060 90,060 6151-5920 Acquisition — — — 186,924 186,924 —
TOTAL APPROPRIATIONS 19,725 71,160 163,991 241,324 571,367 371,087 TRANSFERS OUT*
4999 Transfers - Out 871,719 736,838 2,843,242 2,839,053 2,839,053 506,448 TOTAL TRANSFERS OUT 871,719 736,838 2,843,242 2,839,053 2,839,053 506,448 891,444 807,998 3,007,233 3,080,377 3,410,420 877,535
FUND BALANCE
2911 Fund Balance - Beginning 13,127 15,409 1,204 (85,717) (120,791) TOTAL PROJECTED FUND BALANCE 13,127 15,409 (85,717) 296,173 (120,791) (120,791) NOTE: Transfer Detail*
FD 331 - CDBG 318,288
FD 331 - Watersmarts Grant 75,000
FD 331 = Energy Efficiency & Conservation Block Grant 113,160 Total 506,448
93 838
Special Revenue
CITY OF ALISO VIEJO 260 - Aliso Viejo Center
Estimated Expenditures FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
37810 F&B 337,955 176,248 606,406 549,352 549,352 676,553 37820 Beverage 170,729 105,079 326,177 307,881 307,881 379,171 37830 Package Revenue 409,426 340,074 992,257 913,506 913,506 1,125,024 37831 Rental Fees 6,830 — 480 — 1 —
37832 Equipment Rental Fees 98,761 59,303 196,737 143,060 143,060 176,186 37836 Music Revenue 47,250 39,850 91,000 85,252 85,252 104,992 37865 Miscellaneous Revenue 230,442 174,254 473,677 401,858 401,858 494,909 39999 Interfund Transfers — 179,759 — — — —
TOTAL ESTIMATED RESOURCES 1,301,392 1,074,567 2,686,733 2,400,909 2,400,910 2,956,835
PERSONNEL-SALARIES & BENEFITS
7101 P/R-Salaries 98,256 100,862 109,636 101,427 101,427 114,192 7102 P/R-Wages 106,824 91,371 199,887 146,477 146,477 146,477 7103 P/R-Contract Labor 119,040 79,511 297,215 243,652 243,652 293,146 7201 P/R-Benefits 48,860 55,927 57,956 51,500 51,500 60,722 Total Personnel-Salaries & Benefits 372,980 327,672 664,694 543,056 543,056 614,537
OPERATING EXPENDITURES
7301 Cost of F&B 113,379 68,736 202,721 197,345 197,345 260,886 7303 Misc. Expense — — — — — —
7304 Music Expense 22,781 15,464 33,225 29,398 29,398 35,365 7305 Equipment Rental Expense 30,566 24,822 59,792 71,187 71,187 86,318 7306 Package Expense 34,330 19,563 98,940 120,290 120,290 145,859 7401 Equipment Maintenance 115,335 91,865 225,882 174,198 174,198 211,226 7402 Computer Expense 8,939 8,145 21,470 27,912 27,912 32,513 7411 Utilities 16,677 15,058 27,477 26,757 26,757 26,757 7421 Building & Ground Maintenance 89,760 100,119 137,162 124,944 124,944 140,746 7431 Supplies 50,391 38,184 74,918 76,646 76,646 84,474 7432 Minor Equipment 39,066 13,084 54,083 65,222 65,222 89,878 7441 Marketing — — — 14,000 14,000 —
7445 Fees & Permits 87,084 67,449 81,451 97,316 97,316 97,316 7448 Insurance Expenses 53,497 34,406 72,666 52,169 52,169 59,246 7451 Management Fees — — — — — —
7452 Accounting Fees 250,000 250,000 453,010 410,136 410,136 486,686 7501 Capital Maintenance 2,332 — — — — —
Total Operating Expenditures 914,137 746,896 1,542,796 1,487,520 1,487,520 1,757,270 TOTAL APPROPRIATIONS 1,287,117 1,074,567 2,207,490 2,030,576 2,030,576 2,371,807
TRANSFERS OUT
4999 Transfers - Out 14,275 — 479,243 370,334 370,334 585,028 TOTAL TRANSFERS OUT 14,275 — 479,243 370,334 370,334 585,028 FUND BALANCE 1,301,392 1,074,567 2,686,733 2,400,910 2,400,910 2,956,835 2911 Fund Balance - Beginning — — — — —
TOTAL PROJECTED FUND BALANCE — — — — — —
94 839
Special Revenue
CITY OF ALISO VIEJO 260 - Aliso Viejo Center
Estimated Expenditures FY 2022-2023
NOTE: Transfer Detail*
FD 101 - General Fund Transfer 585,028
Total 585,028
95 840
Special Revenue
CITY OF ALISO VIEJO 261 - Aquatic Center
Estimated Expenditures FY 2023-2024
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
37810 F&B 12,066 8,279 8,030 10,000 10,000 10,000 37835 Aquatic Fees 109,573 184,341 163,386 157,000 157,000 160,000 37840 Pool Use Fees 12,029 — 7,869 13,000 13,000 14,000 37845 Aquatic Classes 367,798 786,862 849,605 750,000 750,000 800,000 37860 Merchandise Sales 4,892 10,675 13,354 14,000 14,000 14,000 37865 Miscellaneous Revenue — — — — — —
39999 Interfund Transfers* 227,206 96,479 108,389 192,740 192,740 183,840 TOTAL ESTIMATED RESOURCES 733,564 1,086,635 1,150,632 1,136,740 1,136,740 1,181,840 998,000
PERSONNEL-SALARIES & BENEFITS
7101 P/R-Salaries 31,154 85,124 83,771 105,000 105,000 125,000 7102 P/R-Wages 349,097 425,593 464,912 414,000 414,000 435,000 7201 P/R-Benefits 36,945 77,747 66,076 72,000 72,000 72,000 Total Personnel-Salaries & Benefits 417,195 588,465 614,758 591,000 591,000 632,000
OPERATING EXPENDITURES
7301 Cost of F&B 5,142 3,758 4,071 8,500 8,500 6,000 7303 Misc. Expense 3,697 — 871 — (1) —
7321 ANHS Pool Rental — — 3,010 7,000 7,000 7,000 7322 Contract Instructor Payments — 43,131 4,301 — 1 — 7401 Equipment Maintenance 34,601 49,587 59,256 70,000 55,000 61,000 7402 Computer Expense — 2,872 5,123 6,500 6,500 5,440 7411 Utilities 43,245 47,026 74,603 77,140 103,140 97,500 7421 Building & Ground Maintenance 50,986 51,006 55,291 66,600 63,100 67,600 7425 Pool Maintenance 16,580 19,951 16,683 18,000 18,000 18,000 7431 Supplies 5,136 3,359 2,766 4,000 4,000 4,000 7432 Minor Equipment 2,909 4,834 7,762 8,000 8,000 5,000 7433 Operating Supplies 7,711 7,881 8,845 22,000 18,000 19,600 7435 Merchandise 3,685 10,032 5,371 8,000 8,000 8,000 7440 Mtgs/Conf/Trng & Dev — 279 795 3,000 3,000 3,000 7441 Marketing 12,301 10,843 19,817 27,000 23,500 25,000 7445 Fees and Permits 19,876 27,329 35,161 25,000 25,000 27,700 7451 Management Fees 110,500 196,782 251,648 195,000 195,000 195,000 7501 Capital Maintenance — — — — — —
Total Operating Expenditures 316,369 478,671 555,374 545,740 545,740 549,840 TOTAL APPROPRIATIONS 733,564 1,067,135 1,170,132 1,136,740 1,136,740 1,181,840
TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
733,564 1,067,135 1,170,132 1,136,740 1,136,740 1,181,840
FUND BALANCE
2911 Fund Balance - Beginning — 19,500 19,500 — —
TOTAL PROJECTED FUND BALANCE — 19,500 — 19,500 — — 96 841
CAPITAL
IMPROVEMENTS
97 842
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98 843
The City’s Capital Improvement Program provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones. The following projects are scheduled for FY 2023-2024 and budgeted accordingly.
Projects Summary:
Project Funding Source Amount
Non-Recurring Projects
City Hall - IT Equipment General Fund $75,000
Purchase of new server equipment.
City Hall General Fund/Federal Grant $226,160
City Hall HVAC replacement.
City Hall General Fund/Federal Grant $150,000
City Hall landscaping improvements.
Aliso Viejo Aquatic Center General Fund $295,000
Improvements to the kiddie pool and spa area as well as replacement of pool deck coating.
Traffic Management Measure M $175,000
Traffic signal synchronization projects along Aliso Creek Road.
Street Improvement Projects Measure M/RMRA
$2,365,000
Street rehabilitation on Aliso Creek Road between Wolverine and Alicia Parkway. Rehab design along Enterprise, from Aliso Creek to Aliso Viejo Parkway, and Aliso Creek from Enterprise to SR73.
ADA Improvements Federal Grant
$318,288
ADA improvements along various sidewalks and City facilities.
Recurring Projects
Project Funding Source Amount
Stormwater Improvements General Fund $15,000
Program includes ongoing mitigation, monitoring, and maintenance for the Wetlands Monitoring Project and Dairy Fork Wetland Project.
Total: $3,619,448
CITY OF ALISO VIEJO
Capital Improvements Projects
FY 2023-24
99 844
CAPITAL IMPROVEMENT PLAN
Proj
#
Project Description Total
Cost
General
Fund
TCRF M2
Fairshare
Measure
M Comp
Gas
Tax
SB1 Federal
Grants
Other
Grants
Technology
Grant
Reimb From
Other Govts
Traffic Management/Safety Projects (311-8201)
130 Aliso Creek Road RTSSP 175,000 — — 175,000 — — — — — — — Total 175,000 — — 175,000 — — — — — — —
Proj
#
Project Description Total
Cost
General
Fund
TCRF M2
Fairshare
Measure
M Comp
Gas
Tax
SB1 Federal
Grants
Other
Grants
Technology
Grant
Reimb From
Other Govts
Street Improvement Projects (311-8301)
125 Glenwood Rehab - SR73 to Aliso Creek 60,000 — — — — — 60,000 — — — — 128 Enterprise Rehab - Aliso Creek to Aliso Viejo Pkwy 1,435,000 — — — — — 1,435,000 — — — — 134 Aliso Creek Rehab - Enterprise to SR73 870,000 870,000 — — — — Total 2,365,000 — — 870,000 — — 1,495,000 — — — — Proj
#
Project Description Total
Cost
General
Fund
TCRF M2
Fairshare
Measure
M Comp
Gas
Tax
SB1 Federal
Grants
Other
Grants
Technology
Grant
Reimb From
Other Govts
Capital Improvements (331-8701)
IT Server Equipment 75,000 75,000 — — — — — — — — — 104 ADA Improvements 318,288 — — — — — — 318,288 — — — City Hall Improvements 376,160 188,000 — — — — — 188,160 — — — 063 City Hall HVAC Replacement 226,160 113,000 — — — — — 113,160 — — — 057 City Hall Landscaping Improvements 150,000 75,000 — — — — — 75,000 — — — 118 Aquatic Center Improvements 295,000 295,000 — — — — — — — — — 118 Kiddie Pool/Spa Plaster 20,000 20,000 — — — — — — — — — 118 Pool Deck Coating 275,000 275,000 — — — — — — — — — Total 1,064,448 558,000 — — — — — 506,448 — — — Proj
#
Project Description Total
Cost
General
Fund
TCRF M2
Fairshare
Measure
M Comp
Gas
Tax
SB1 Federal
Grants
Other
Grants
Technology
Grant
Reimb From
Other Govts
Stormwater Improvements (332-8601)
030 Wetlands Monitoring Project 5,000 5,000 — — — — — — — — 091 Dairy Fork Wetland Project 10,000 10,000 — — — — — — — — Total 15,000 15,000 — — — — — — — —
GRAND TOTAL 3,619,448 573,000 — 1,045,000 — — 1,495,000 506,448 — — — 100 845
CAPITAL IMPROVEMENT PLAN
5101 5501 5601 5701 5901 5910 5911
Total Planning Design Const. Mgmt Construction Contingency Improvements Rehabilitation Transfer Detail
Traffic Management/Safety Projects (311-4-8201)
130 Aliso Creek Road RTSSP 175,000 — — — 175,000 — — — Total 175,000 — — — 175,000 — — —
Street Improvement Projects (311-4-8301)
125 Glenwood Rehab - SR73 to Aliso Creek 60,000 — 60,000 — — — 128 Enterprise Rehab - Aliso Creek to Aliso Viejo Pkwy 1,435,000 — — 115,000 1,200,000 120,000 — — 134 Aliso Creek Rehab - Enterprise to SR73 870,000 — 100,000 650,000 120,000 — — —
Total 2,365,000 — 60,000 215,000 1,850,000 240,000 — — Capital Improvements (331-4-8701)
IT Server Equipment 75,000 — — — — — 75,000 —
104 ADA Improvements 318,288 — — 55,000 — 26,320 236,968 — City Hall Improvements 376,160 — — — — — 376,160 — 063 City Hall HVAC Replacement 226,160 — — — — — 226,160 — 057 City Hall Landscaping Improvements 150,000 — — — — — 150,000 118 Aquatic Center Improvements 295,000 — — — — — 295,000 118 Kiddie Pool/Spa Plaster 20,000 — — — — — 20,000 118 Pool Deck Coating 275,000 — — — — — 275,000
Total 1,064,448 — — 55,000 — 26,320 983,128 —
Stormwater Improvements (332-4-8601)
030 Wetlands Monitoring Project 5,000 — — — — — — 5,000 091 Dairy Fork Wetland Project 10,000 — — — — — — 10,000 Total 15,000 — — — — — — 15,000
GRAND TOTAL 3,619,448 — 60,000 270,000 2,025,000 266,320 983,128 15,000 101 846
Capital Improvements
CITY OF ALISO VIEJO 311 - Street Improvements
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
35040 Intergovernmental Reimbursement — — — — — — 39999 Interfund Transfers* 1,999,542 2,327,098 1,500,043 3,524,000 3,772,216 2,540,000 TOTAL ESTIMATED RESOURCES 1,999,542 2,327,098 1,500,043 3,524,000 3,772,216 2,540,000
APPROPRIATIONS
Traffic Safety
8201-5501 Design — — — — — —
8201-5601 Construction Management — — — — — —
8201-5701 Construction — 33,493 11,769 244,000 244,000 175,000 8201-5901 Project Contingency — — — — — —
8201-5910 Improvements — — — — — —
Street & Highways
8301-5501 Design 99,438 — 109,830 70,000 85,000 60,000 8301-5601 Construction Management 65,874 142,761 105,570 130,000 115,000 215,000 8301-5701 Construction 2,153,274 2,578,189 1,418,224 2,800,000 3,025,560 1,850,000 8301-5702 Contra-Expense Account (319,044) (427,345) (145,350) — — — 8301-5901 Project Contingency — — — 280,000 302,656 240,000 8301-5910 Improvements — — — — — —
8301-5911 Rehabilitation — — — — — —
TOTAL APPROPRIATIONS 1,999,542 2,327,098 1,500,043 3,524,000 3,772,216 2,540,000 TOTAL PROJECTED FUND BALANCE — — — — — —
NOTE: Interfund Transfer Project Detail*
130 Aliso Creek Road RTSSP $ 175,000
125 Glenwood Rehab -SR73 to Aliso Creek 60,000
128 Enterprise Rehab - Aliso Creek to Aliso Viejo Pkwy 1,435,000 134 Aliso Creek Rehab - Enterprise to SR73 870,000
$ 2,540,000
102 847
Capital Improvements
CITY OF ALISO VIEJO 331 - Capital Improvements
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
38010 Bond Proceeds — — — — — —
39999 Interfund Transfers* 642,142 350,508 572,107 411,000 534,000 1,064,448 TOTAL ESTIMATED RESOURCES 642,142 350,508 572,107 411,000 534,000 1,064,448
APPROPRIATIONS
Parks/Recreation Project
8701-5501 Design — — — 30,000 30,000 —
8701-5601 Construction Management — — — — — 55,000 8701-5701 Construction — — — — —
8701-5702 Contra-Expense — — — — — —
8701-5901 Project Contingency — — — — — 26,320
8701-5910 Improvements 642,142 350,508 572,107 381,000 504,000 983,128 8701-5911 Rehabilitation — — — — — —
TOTAL APPROPRIATIONS 642,142 350,508 572,107 411,000 534,000 1,064,448 TOTAL PROJECTED FUND BALANCE — — — — — —
NOTE: Interfund Transfer Project Detail*
IT Server Equipment 75,000
104 ADA Improvements 318,288
063 City Hall HVAC Replacement 226,160
057 City Hall Landscaping Improvements 150,000
118 Aquatic Center Improvements 295,000
Total 1,064,448
103 848
Capital Improvements
CITY OF ALISO VIEJO 332 - Storm Water
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
35040 Intergovernmental Reimbursements — — — — — — 39999 Interfund Transfers* 32,668 (294) 24,692 30,000 30,000 15,000 TOTAL ESTIMATED RESOURCES 32,668 (294) 24,692 30,000 30,000 15,000
APPROPRIATIONS
8601-5501 Planning & Design — — — — — —
8601-5601 Construction Management — — — — — —
8601-5701 Construction — — — — — —
8601-5702 Contra-Expense (9,313) (23,995) (5,353) — — — 8601-5901 Project Contingency — — — — — —
8601-5911 Rehabilitation 41,980 23,702 30,046 30,000 30,000 15,000 TOTAL APPROPRIATIONS 32,667 (292) 24,692 30,000 30,000 15,000 TOTAL PROJECTED FUND BALANCE 1 (2) — — — —
NOTE: Interfund Transfer Project Detail
030 FD 101 - Wetlands 5,000
091 FD 101 - Dairy Fork Wetlands 10,000
Total 15,000
104 849
Capital Improvements
CITY OF ALISO VIEJO 340 - Certificates of Participation (COP) Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34150 Other Income — — — — — —
39999 Interfund Transfers 9,659,998 10,240,431 — — — — TOTAL ESTIMATED RESOURCES 9,659,998 10,240,431 — — — —
APPROPRIATIONS
8101-5910 Improvements — — — — — —
8701-5601 Construction Management 905,201 645,406 — — — — 8701-5701 Construction 8,754,797 9,123,192 — — — — 8701-5910 Improvements — 471,832.81 — — — —
TOTAL APPROPRIATIONS 9,659,998 10,240,431 — — — — TOTAL PROJECTED FUND BALANCE — — — — — —
105 850
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106 851
Debt Service
107 852
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108 853
Debt Service
CITY OF ALISO VIEJO 411 - Debt Service
Estimated Expenditures FY 2023-2024
ESTIMATED EXPENDITURES DETAIL 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Adjusted
Budget
2023-24
Proposed
Budget
ESTIMATED RESOURCES
34010 Investment Earnings 79,045 273 1 — — —
38010 Bond Proceeds 12,006,870 — — — — —
39999 Interfund Transfers 306,283 630,788 654,436 657,050 657,050 658,250 TOTAL ESTIMATED RESOURCES 12,392,198 631,061 654,437 657,050 657,050 658,250 0 APPROPRIATIONS
7101-4540 Cost of Issuance 188,278 — — — — —
7101-4541 Principal Payment — 230,000 235,000 240,000 240,000 250,000 7101-4542 Interest & Fiscal Charges 306,283 427,436 422,705 417,050 417,050 408,250 8101-5920 Acquisition — — — — — —
TOTAL APPROPRIATIONS 494,561 657,436 657,705 657,050 657,050 658,250 TRANSFERS OUT*
9501-4999 Transfers - Out 7,577,942 4,293,320 — — — — TOTAL TRANSFERS OUT 7,577,942 4,293,320 — — — —
8072503 4950756 657705 657050 657050 658250
FUND BALANCE
2911 Fund Balance - Beginning 4,319,695 — — (3,268) (3,268) TOTAL PROJECTED FUND BALANCE 4,319,695 — (3,268) — (3,268) (3,268) 109 854
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110 855
Appendices
111 856
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112 857
Appendix A
BUDGET POLICY
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SUBJECT RES. NO. POLICY NO. EFF. DATE PAGE
MANAGEMENT AND BUDGET POLICIES 2005-
056
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Rev 1/21/09
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PURPOSE
The following City financial policies establish the framework for the City of Aliso Viejo’s overall fiscal planning and management. They set forth guidelines against which current budgetary performance can be measured and proposals for future programs can be evaluated. The financial policies also improve the City’s fiscal stability by helping City officials plan fiscal strategy with a consistent approach. Adherence to adopted financial policies promotes sound financial management, which can lead to improvement in City bond ratings and lower cost of capital.
POLICY
1. Operating Management Policies
a. All departments will participate in the responsibility of meeting policy goals and ensuring long-term financial health. Future service plans and program initiatives will be developed to reflect current policy directives, projected resources and future service requirements.
b. All departments will notify the Director of Finance Services of all City transactions involving the receipt, transfer, appropriations and expenditure of funds prior to the commitment of such funds. All staff reports shall be submitted to the Financial Services Department for verification of financial information.
2. Revenue Policies
a. Revenues will not be dedicated for specific purposes, unless required by law or generally accepted accounting practices (GAAP). All non-restricted revenues will be deposited in the General Fund and appropriated by the budget process. b. Current revenues will fund current expenditures. The City will endeavor to maintain a diversified and stable revenue base to minimize the effects of economic fluctuations on revenue generation.
c. Development impact fees, as permitted by state law for capital expenses attributable to new development, will be reviewed to ensure that such fees cover all direct and indirect development-related expenses.
d. The City will review user fees and charges and attempt to set them at a level that fully supports the total direct and indirect cost of the activity as permitted by law. e. City staff will seek out, apply for and effectively administer federal, state and other grants that address the City’s priorities and policy objectives and provide a positive City of Aliso Viejo
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benefit to the City. Before any grant is pursued, staff shall provide a detailed pro- forma that addresses the immediate and long-term costs and benefits to the City. f. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grants should not be used to fund ongoing programs. In the event of reduced grant funding, programs financed with grant monies will be substituted with City resources only after all program priorities and alternatives are considered during the budget process.
g. The City will follow a policy of collecting revenues that is aggressive and consistent, but sensitive to the circumstances. The City’s goal for collections is to have no more than .5 of 1% of the total City revenue being adjusted for bad debts annually.
3. Budget Policies
a. The budget process is intended to weigh all competing requests for City resources, within expected fiscal constraints. Requests for new, ongoing programs made outside the budget process are discouraged. b. Budget development will use strategic multi-year fiscal planning, conservative revenue forecasts. The process will include a diligent review of programs by staff, management, and City Council.
c. Balanced revenue and expenditure forecasts will be prepared to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, and capital improvements. The forecast will be updated biennially, will focus on a three-year horizon, and will include a five-year outlook. d. All budgetary procedures will conform to state regulations and generally accepted accounting principles.
e. The levels of budgetary authority to amend appropriations are as follows:
• Department Heads can request to move appropriations from one object to another within the budget categories of operating expenditures, other services and supplies with the approval of the Director of Financial Services.
• The Director of Financial Services will have the authority to transfer appropriations between objects, categories and departments within the same fund.
• The City Manager will have the authority to transfer appropriations between funds.
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• City Council’s approval will be required to amend revenue or appropriations, which result in a change to the adopted budget.
4. Cash Management Policies
a. Investments and cash management will be the responsibility of the City Treasurer. b. Cash and Investment programs will be maintained in accordance with the City’s adopted investment policy and will ensure that proper controls and safeguards are maintained. City funds will be managed in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and financial return on principal, in that order.
c. The City invests all idle cash as determined by analysis of anticipated cash flow needs. Specific emphasis will be placed on future cash requirements when selecting maturity dates to avoid forced liquidations and the potential corresponding loss of investment earnings.
d. In order to maximize yields from the overall portfolio, the City will consolidate cash balances from all funds for investment purposes, and will allocate investment earnings to each fund in accordance with generally accepted accounting principles.
e. All investments and evaluation of such investments shall be made with regard to the "prudent investor" standard. The standard to be used by investment officials shall be that of a “prudent person” and shall be applied in the context of managing all aspects of the City’s investment portfolio. The prudent person standard is as follows: Investments will be made with the care, skill, prudence and diligence under the circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the professional management of their business affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. f. The investment officer, acting in accordance with written procedures and the investment policy and exercising due diligence, shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported within a timely manner and appropriate action is taken to control adverse developments. g. The City Treasurer shall maintain a system of internal controls designed to ensure compliance with the Investment Policy and to prevent losses due to fraud, employee error, and misrepresentations by third parties or unanticipated changes in financial markets.
h. The City Treasurer will generate a monthly report to the City Manager and City Council in conformance with all State laws and City investment policy requirements.
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5. Capital Management Policies
a. A five-year Capital Improvement Plan will be developed and updated annually, including anticipated funding sources. Capital improvement projects are defined as infrastructure or equipment purchases or construction, which results in a capitalized asset costing more than $2,000 and having a useful (depreciable life) of five years or more.
b. The capital improvement plan will include, in addition to current operating maintenance expenditures, adequate funding to support repair and replacement of deteriorating infrastructure and avoidance of a significant unfunded liability. c. Capital improvement lifecycle costs will be coordinated with the development of the Operating Budget. Future operating, maintenance and replacement costs associated with new capital improvements will be forecast, matched to available revenue sources and included in the Operating Budget. Capital project contract awards will include a fiscal impact statement disclosing the expected operating impact of the project and when such cost is expected to occur. d. City assets shall be systematically and accurately recorded, properly classified and adequately documented in the Fixed Asset Accounting System. The City shall establish an internal control structure over all assets to provide reasonable assurance of effective and efficient operations, reliable financial reporting and compliance with applicable laws and regulations. Refer to the Fixed Asset Policy and Procedure for guidelines.
6. Debt Management Policies
a. A ratio of current assets to current liabilities of at least 2/1 will be maintained to ensure the City’s ability to pay short-term obligations. b. Debt financing should not exceed the useful life of the infrastructure improvement or project.
c. The City will not use long-term financing for any recurring purpose such as current operating and maintenance expenditures. Short-term debt instruments such as revenue, tax, or bond anticipation notes shall be excluded from this limitation.
d. All bond issue proposals should include an analysis showing how the new issue, combined with any current debt, impacts the City’s debt capacity and conformance with City policies.
e. Community Facility District (CFD) Bonds shall be permitted only when there is a general City benefit. Refer to the Local Goals and Policies for the Use of the Mello-Roos Community Facilities Act of 1982. Exhibit A.
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f. A debt service fund will be maintained to account for restricted revenues and debt payments, as well as any additional debt amounts deemed to be advisable and necessary for any public or municipal purposes.
7. Reserve Policies
a. All fund designations and reserves will be evaluated annually for long-term adequacy and use requirements in conjunction with development of the City’s financial forecasts.
b. General Fund Stabilization Reserve of 15 percent of the annual General Fund operating budget will be maintained for unforeseen emergencies or catastrophic impacts to the City.
c. The unappropriated fund balance in the General Fund will be maintained at a level sufficient to provide adequate working capital and to accommodate required adjustments to other reserve accounts, including the reserves for advances to other funds, deposits and prepaid items.
d. A minimum fund balance of 25 percent of estimated Gas Tax revenues for the current year will be set aside as a reserve for street repair emergencies and other unanticipated traffic safety projects.
e. Economic Uncertainty Reserve will be budgeted and appropriated annually to avoid the need for service level reductions in the event an economic downturn that causes revenues to be less than anticipated in the budget. f. Self-Insurance Reserves will be maintained at a level, which, together with purchased insurance policies, will adequately indemnify the City’s property, liability, and health benefit risk.
g. Contingency Reserves to be determined annually will be maintained to offset unanticipated revenue shortfalls and/or unexpected expenditure increases.
Contingency reserves may also be used for unanticipated and/or inadequately budgeted events threatening the public health or safety. Use of contingency funds should be utilized only after all budget sources have been examined for available funds, and subject to City Council approval.
8. Financial Reporting Policies
a. The City’s accounting and financial reporting systems will be maintained in conformance with all state and federal laws, generally accepted accounting principles (GAAP), and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA).
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b. An annual audit will be performed by an independent public accounting firm, with an audit opinion to be included with the City’s published Comprehensive Annual Financial Report (CAFR).
c. The City’s CAFR will be submitted to the Government Finance Officers Association and California Society of Municipal Finance Officers for the Certification of Achievement for Excellence in Financial Reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance-related legal and contractual provisions, disclose thoroughness and detail sufficiency, and minimize ambiguities and potentials for misleading inference.
d. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis. e. The City will prepare periodic financial reports, for review by the City Council, to provide information on the status of the City’s financial condition.
9. Use of Funds
The City's accounting system is organized and operated on a "fund basis" under which each fund is a distinct self-balancing accounting entity. A fund is "an independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created." Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, legal restrictions or limitations. The fund balance is the amount that remains in a fund at the end of the fiscal year after revenues have been received and expenditures have been paid. In the case of restricted special funds, it is not unusual for large one-time capital expenditures to exceed one- year revenues. This is because some of these funds take a number of years to build up a balance adequate to pay for large projects.
10.Asset Replacement Funds
An Improvement and Replacement Fund will be maintained as a separate fund for budgetary purposes, to fund the rehabilitation or replacement costs of existing City buildings, recreational facilities, furniture and fixtures, and equipment when they reach the end of their useful lives. Rehabilitation and replacement costs shall include design, construction and administration costs related to the projects. This fund will be categorized as a special revenue fund on the City’s audited financial statements. The fund will be analyzed by staff every two years as part of the Five-Year Strategic Plan update process, for changes in assets, useful lives, estimated replacement costs, and appropriate funding level. This fund is to be maintained at a level sufficient to fund 50% of accumulated depreciation of the assets, based on estimated replacement costs, including design, construction and administration costs.
City of Aliso Viejo
COUNCIL POLICY
119 864
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Appendix B
FUND BALANCE POLICY
121 866
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SUBJECT RES. NO. POLICY NO. EFF. DATE PAGE
FUND BALANCE POLICY 2012-
04 300-08 02/01/2012 1 of 3
PURPOSE
This Fund Balance Policy establishes the procedures for reporting unrestricted fund balance in the fund financial statements. It is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures or other similar circumstances. The fund balance also provides cash flow liquidity for the City’s general operations. In addition, the policy authorizes the City Manager and Director of Financial services to prepare financial reports which accurately categorize fund balance per GASB 54, Fund Balance Reporting and Governmental Fund Type Definitions.
POLICY
Classification of Fund Balances
Fund Balance shall mean the gross difference between governmental fund assets and liabilities reflected on the balance sheet. Governmental fund assets are those of the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project Funds. Negative fund balance amounts shall not be reported for restricted, committed, or assigned funds. The fund balance of the general fund, one of the governmental fund types, is of primary significance because the general fund is the primary fund, which finances most operations in the City. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions , fund balance will be presented using the following classifications depicting the relative strength of the spending constraints placed on the purposes for which the resources can be used:
Non-spendable Fund Balance – portion of fund balance that cannot be spent because it is either (a) not in a spendable form, such as prepaid items, inventories or supplies, or loans receivable; or (b) legally or contractually required to be maintained intact, such as the principal portion of an endowment. Included are inventories, prepaid amounts, deferred expenditures, long-term receivables, notes receivable, and outstanding encumbrances. Specifically, in the City’s annual financial reports, this component of fund balance includes:
• Prepaid amounts.
Appendix B
City of Aliso Viejo
COUNCIL POLICY
123 868
SUBJECT RES. NO. POLICY NO. EFF. DATE PAGE
FUND BALANCE POLICY 2012-
04 300-08 02/01/2012 2 of 3
Restricted Fund Balance – portion of fund balance that reflects constraints placed on the use of resources (other than non-spendable items) that are either (a) externally imposed by creditors (such as through debt covenants) or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Specifically, in the City’s financial reports, this component of fund balance includes:
• Funds Reserved for Debt Service
• Gas Tax Fund Balance
• M2 Fund Balance
• AQMD Fund Balance
• SLESF Fund Balance.
Committed Fund Balance – portion of fund balance that is subject to self-imposed constraints on spending due to formal action of the highest level of decision-making authority (the City Council); funds remain committed unless removed in the same manner.
Historically, this category has not been previously reported in the City’s financial reports.
Assigned Fund Balance – portion of fund balance that is constrained by the City’s intent to utilize fund balance for a specific purpose, but that is neither restricted nor committed.
Currently includes the following Council-designated reserves:
• Contingency Reserves
• Self-Insurance/Benefit Obligations
• Asset Replacement Reserves
• Emergencies & Unanticipated CIP Projects.
Unassigned Fund Balance – portion of fund balance that is the difference between the total fund balance and the total of the non-spendable fund balance, restricted fund balance, committed fund balance, and assigned fund balance.
Due to the already present and/or legal limitations on the use of non-spendable and restricted fund balances, they are not subject to this Fund Balance Policy. The following fund balance policies are only relevant to the unrestricted fund balances, which include committed, assigned, and unassigned.
Appendix B
City of Aliso Viejo
COUNCIL POLICY
124 869
SUBJECT RES. NO. POLICY NO. EFF. DATE PAGE
FUND BALANCE POLICY 2012-
04 300-08 02/01/2012 3 of 3
Authorization and Action to Commit Fund Balance
The City Council is the government’s highest level of decision-making authority and the formal action that is required to establish, modify, or rescind a fund balance commitment is a resolution approved by the Council at a City Council meeting. The resolution must either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the commitment is made. The amount subject to the constraint may be determined subsequent to fiscal year end.
Authorization and Action to Assign Fund Balance
By resolution, the Council has authorized the City Manager and Director of Financial Services to assign fund balance. Therefore, assignments of fund balance by the City Manager and Director of Financial Services do not require formal action by the City Council.
The City Council maintains its authority, at all times, to assign fund balance to a specific purpose in relation to this Fund Balance Policy by providing direction to staff.
Minimum Unassigned Fund Balance
The City will strive to maintain an unassigned fund balance of between 25% and 35% of the budgeted operational expenditures in the City’s General Fund. Due to the volatile nature of a majority of City revenues, it is not deemed excessive for the City to maintain a fund balance in the General Fund at levels greater than 35% of the budgeted operational expenditures.
The purpose of this unassigned balance is to provide a safety net that ensures the orderly provisions of services to citizens in the event of an unanticipated budget shortfall or emergency situation.
Should unassigned fund balance fall below the target amount, the City will seek to reduce expenditures, prior to increasing revenues, in order to replenish fund balance within a reasonable timeframe. The City will make every effort to avoid using fund balances for recurring operational expenditures. To the extent that the unassigned fund balance exceeds the minimum target, the City may draw upon fund balance to provide cash financing for capital projects or other one-time purchases.
Order of Expenditure of Funds
The spending prioritization, or flow assumption, is to use the most restricted category of funds that is available before unrestricted amounts. Within unrestricted resources, committed resources are used first, followed by assigned resources, and finally unassigned resources.
Appendix B
City of Aliso Viejo
COUNCIL POLICY
125 870
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126 871
Appendix C
GLOSSARY
&
FUND DESCRIPTIONS
127 872
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128 873
GLOSSARY
Activity - The smallest unit of budgetary accountability and control, which encompasses a specific unit of work or service responsibility. A sub-unit of a Function budget.
Adoption - Formal action of the City Council, which sets the spending limits for the fiscal year.
Allocate - To divide a lump-sum appropriation, which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects.
Annual Budget - A budget applicable to a single fiscal year.
Appropriation - An authorization made by the council, which permits the City to incur obligations and to make expenditures of resources.
Appropriations Limit - Proposition 4, “The Gann Initiative” in 1979, amended Article XIIIB, of the California Constitution. This Article limits growth in government spending to changes in population and inflation. The limit for the prior year is multiplied by a ratio, which is created by multiplying the percentage change in the per capita income with the percentage change in population.
Assessed Valuation - A dollar value placed upon real estate or other property by the County of Orange as a basis for levying property taxes.
Audit - Prepared by an independent Certified Public Accountant (CPA), the primary objective of an audit is to determine if the City's Financial Statements present fairly the City's financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.
Budget - A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.
Budget Calendar - A schedule of key dates, which the City follows in the preparation, adoption, and administration of the budget.
Budget Message - Included in the opening section of the budget, the Budget Message provides the Council and the public with a general summary of the most important aspects of the budget, changes from the previous fiscal years, and the views and recommendations of the City Manager.
CALPERS – California Public Employees Retirement System CDBG – Community Development Block Grant
CJPIA - California Joint Powers Insurance Authority
129 874
Capital Improvement Program/Projects (CIP) - A program to provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones.
Certificates of Participation (COP) - Obligations of a public entity based on a lease agreement.
The lease payments made by the local agency do not constitute a debt in contravention of the provisions of the California State Constitution. Payments to certificate holders may originate from the General Fund. This method of financing is commonly used in California for the acquisition and construction of public facilities.
Community Facilities District (CFD) - A designated area for specific capital improvements installed by the city or developer, or the maintenance of same. The property owners receiving the benefit of the improvements pay an assessment on their property tax bills.
Contingency - An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as flood emergencies, Federal Mandates, shortfalls in revenue, and similar eventualities.
Contractual Services - Services rendered to City activities by private firms, individuals or other governmental agencies. Examples of these services include traffic engineering, law enforcement, and city attorney services.
Debt Service - Payments of principal and interest on bonds and other debt instruments according to a predetermined schedule.
Debt Service Funds - Funds used to account for the payment of, and accumulation of resources for, long-term debt principal and interest.
Department - A major organizational unit of the City, which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.
Designated Fund Balance - A portion of unreserved fund balance designated by City policy for a specific future use.
Encumbrance - A commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure.
Fiscal Year - The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year.
Fixed Assets - Assets of long-term nature such as land, buildings, machinery, furniture, and other equipment. The City has defined such assets as those with an expected life in excess of five years and an acquisition cost in excess of $5,000.
Franchise Fee - A franchise fee is charged for the privilege of using public rights-of-way and property within the City for public or private purposes. The City currently receives franchise fees from providers of cable television, waste hauler and utilities. 130 875
Fund - A self-balancing accounting entity that records all financial transactions for specific activities or government functions. The generic fund types used by the City are: General, Special Revenue, Debt Service, Capital Project, and Trust and Agency Funds.
Fund Balance - The excess of current assets over current liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses.
General Fund - The primary operating fund of the City, all revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose.
Goal - A statement of broad direction, purpose, or intent.
Grant – Contributions of cash or other assets from another governmental entity to be used or expended for a specific purpose, activity or facility.
Infrastructure - The physical assets of the City, i.e., streets, public buildings, and parks, and the support structures within a development.
Investment Revenue - Revenue received as interest from the investment of funds not immediately required to meet cash disbursement obligations.
Line-Item Budget - A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with the amount budgeted for each specified category.
Objects of Expenditure - The individual expenditure accounts used to record each type of expenditure City operations incur. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major objects of expenditure. The principle objects of expenditure used in the budget are:
Personnel Services: Salaries and benefits paid to employees.
Professional, Technical Services,
and Contract Services:
Contractual services to support the services provided
by the city.
Operating Expenditures: Services to run the normal operations of the City including utilities and maintenance of facilities and
equipment.
Other Services: Other services includes expenses for insurance premiums, conferences, meetings and training, printing, postage, recreation activities, and other miscellaneous costs.
Supplies: Materials, supplies and other minor equipment Capital Outlay: Expenditures, which qualify as capital costs according to accounting standards. This includes furniture,
fixtures, machinery, equipment and other relatively
minor fixed assets.
131 876
Operating Budget - The portion of the budget that pertains to daily operations providing basic governmental services.
Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision.
Policy - A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principle.
Property Tax - A statutory limited tax levy, which may be imposed for any purpose.
Program - A grouping of activities organized to accomplish basic goals and objectives.
Real Property Transfer Tax - Real property transfer tax is collected by the County Tax Collector and is based on the value of property transferred.
Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is, therefore, not available for general appropriation.
Resolution - A special order of the City Council which requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval.
Revenue - Funds that the government receives as income. It includes taxes from property, sales, and transient occupancy, fees for services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.
Risk Management - An organized attempt to protect an organization's assets against accidental loss in the most cost-effective manner.
Sales Tax - A tax on the purchase of goods and services.
Special Revenue Funds - Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes.
Subventions - Revenues collected by the State (or other level of government) which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu and gasoline taxes.
Transfer - Monies appropriated from one fund to another, in order to reimburse the fund for expenses, or to finance the operation of the other Fund.
Trust and Agency Funds - Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations or other governmental agencies.
Working Capital - Difference between current assets and current liabilities. 132 877
Description of Funds
General Fund (Fund Number 101-103) is the most versatile fund and is used to account for any legal budgetary purpose not accounted for elsewhere in the budget. General Fund Revenues include property tax, sales and user taxes, licenses, permits, franchise fees, fines and forfeitures, transfers from other agencies, fees for services and use of money and property.
All revenues which, by law, do not have to be placed in a separate fund are deposited in the General Fund. All general operations of the City are charged to this fund. All expenditures must be made pursuant to appropriations, which lapse annually and at the end of the fiscal year.
Unexpended balances are transferred to the unappropriated reserve.
Special Revenue Funds (Fund Numbers 200 - 299) are used to account for certain funds, which are legally restricted to certain purposes. Special Revenue Funds include the Traffic Congestion Relief Fund (202), Gas Tax (203), Measure M (204), Road Maintenance and Rehabilitation Account (205), Public Safety Grants (215), Air Quality-AB2766 (221), Integrated Waste Management (Used Oil Recycling Grant and Beverage Recycling Grant-225), Other Grants (231), Technology Grant (241) and Federal Grant (251).
Capital Improvement Project Funds (Fund Numbers 300 - 399) are used to account for the purchase or construction of major capital (Public Works) projects, which are not financed by proprietary, special assessment or trust funds. The five categories for capital projects are Street Improvements (311), Capital Improvements (331), Storm Water Improvements (332), COP 2006 and CFD 2005-01.
Debt Service Funds (Fund Numbers 400 - 499) are used to account for debt payments owed by the City. Certificates of Participation were issued in 2019 to finance the construction of Aliso Viejo Ranch.
Proprietary Funds account for a government's business type activities. The costs to provide services and the revenues charged for these services are accounted for in Enterprise and Internal Service Funds.
Enterprise Funds - Enterprise Funds are accounted for on a basis similar to private enterprise. All or a part of the costs of operations are recovered through fees charged to users. The City does not have an Enterprise Fund.
Internal Service Funds (Fund Numbers (600 - 699) Internal Service Funds account for a department of a governmental agency, which provides services to other departments of the agency. The costs of all or a part of the operations and the provision of services are recovered through fees charged to the user departments. The City does not have an Internal Service Fund.
Fiduciary (Trust And Agency) Funds (Fund Numbers 700 - 799) account for assets held by the City in a trustee capacity or as agency for individuals, private organizations, other governments, and/or other funds.
133 878
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134 879
CHART OF ACCOUNTS
Revised March 23, 2022
135 880
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136 881
CITY OF ALISO VIEJO
CHART OF ACCOUNTS
FUNDS
GENERAL FUND DEBT SERVICE FUND
101 General Fund 411 Debt Service
102 General Fund - City Hall Foundation
103 AV Recreation Services 511 AV Ranch Foundation
SPECIAL REVENUE FUND INTERNAL SERVICE FUND
202 Traffic Congestion Relief Fund (AB 2928) 611 Equipment Replacement 203 Gas Tax
(2103, 2105, 2106, 2107 & Gas Tax Admin) TRUST AND AGENCY FUND 204 Measure M 711 Refundable Deposit
205 Road Maintenance and Rehabilitation Account (RMRA) 721 Community Trust 215 Public Safety Grants (CLEEP, SLESF) 731 CFD 2005-01 221 AQMD Air Quality (AB2766) 741 Renewable Farms
225 Integrated Waste Management ACCOUNT GROUPS
231 Other Grants 805 General Fixed Asset Group
241 Technology Grant 807 General Long Term Debt Group
245 Development Impact 999 Pooled Cash
251 Federal Grants
260 City Facilities - Aliso Viejo Center
261 City Facilities - Aquatic Center
CAPITAL PROJECTS FUND
311 Street Improvements
331 Capital Improvements
332 Storm Water
340 COP 2006
341 CFD 2005-01
137 882
DEPARTMENTS
DEPARTMENT PROGRAM DEPARTMENT # PROGRAM#
Elected Officials 11XX
City Council 1101
City Manager 15XX
City Manager 1501
Human Resources 1503
Government Services 16XX
Government Services 1601
City Attorney 21XX
City Attorney 2101
Finance 25XX
Finance 2501
Information Technology 31XX
Information Technology 3101
Non-Departmental 35XX
Central Services 3501
Community Services & Recreation 41XX
Community Services Administration 4101
Iglesia Park 4102
Iglesia Building 4103
Family Resource Center 4104
Recreation Services 4105
Community Development 44XX
Planning 4401
Building 4402
Code Enforcement 4403
Economic Development 1502
Public Works 45XX
Engineering (General) 4501
Traffic Engineering 4502
Street Maintenance 4503
Public Safety 5XXX
Law Enforcement - Contract 5101
Law Enforcement - Other 5102
Crime Prevention 5103
Fire 5201
Animal Control 5301
EOC 5401
138 883
Special Revenue 61XX
General-AB2928 6102
General-Gas Tax 6103
General-Measure M 6104
General-COPS 6111
General-Public Safety 6115
General-AB2766 6121
General-Beverage Container Recycling Grant 6125
General-Used Oil Recycling Grant 6126
General-Other Grants 6131
General-Technology Grant 6141
General-Development Impact 6145
General-Federal Grant 6151
General-Aliso Viejo Center 6160
General-Aquatic Center 6161
General-Improvement & Replacement Fund 6180
Debt Service 71XX
Debt Service 7101
Trust & Agency 75XX
Trust Fund 7501
Capital Improvement 8XXX
Government Buildings 8101
Traffic Safety 8201
Streets & Highways 8301
Sewer Improvements 8401
Water Improvements 8501
Drainage Improvements 8601
Parks/Recreation Projects 8701
Miscellaneous Projects 8901
Transfers Out 95XX
Transfers Out 9501
139 884
GENERAL LEDGER
ASSETS
Current Assets 11XX - 15XX
1101 Cash
1102 Petty Cash
1103 Flex One Cash Account
1104 Payroll Account
1105 Cash with Fiscal Agent
1106 Cash-City Facility
1107 Segment 1107
1108 Merchant Services
1201 Interest Receivable
1202 Taxes Receivable
1203 Accounts Receivable
1301 Prepaid Expenses
1302 Inventory
1401 Due from Other Funds
1402 Due from Other Governments
Fixed Assets 16XX - 17XX
1601 Land
1602 Buildings
1603 Improvements Other than Buildings
1604 Vehicles & Equipment
1605 Furniture & Fixtures
1606 Construction in Progress
1607 Infrastructure
1608 Land - Streets
1699 Accumulated Depreciation
140 885
Other 18XX - 19XX
1801 Amount to be Provide - Bonds Payble
1802 Amount to be provided for Compensated Absences
1804 Amount to be provided for Long Term Debt
LIABILITIES
Current Liabilities 21XX - 25XX
2101 Accounts Payable
2102 Vouchers Payable
2103 Retentions Payable
2104 Interest Payable
2105 Deposits Payable
2201 Due to Other Funds
2202 Due to Other Governments
2301 Sales Tax Payable
2401 Deferred Revenue
2501 Accrued Payroll
2502 Federal Withholding Payable
2503 State Withholding Payable
2504 Medicare Payable
2505 Dental Insurance Payable
2506 Medical Insurance Payable
2507 Life Insurance Payable
2508 Vision Insurance Payable
2509 Deferred Compensation Payable
2510 PERS Payable
2511 SDI Payable
2512 Worker's Compensation Payable
141 886
2513 Flex Benefits
2514 FICA Withholding Payable
2599 Miscellaneous Payable
Deposits
26XX
2601 Refundable Deposits
2602 Planning Deposit
2603 Engineering Deposit
2604 Building Deposit
2605 Grading Bond Deposit
2606 C & D Deposit
2607 Miscellaneous Deposits
2608 Finance Deposit
2609 Security Deposit
2610 Miscellaneous Deposits Payable
Long Term Liabilities 27XX
2701 Bonds Payable
2702 Compensated Absences Payable
2704 Long Term Debt
Fixed Assets 28XX
2801 Investment in Fixed Assets - General Fund
2802 Investment in Fixed Assets - Public Safety
2803 Investment in Fixed Assets - CIP Fund
2804 Investment in Fixed Assets - Equipment Improvement & Replacement 2805 Investment in Fixed Assets - CIP
2899 Depreciation Expense
142 887
FUND EQUITY
2911 Fund Balance 29XX
2912 Fund Reserve
2921 Budgetary Fund Balance
2931 Revenue
2932 Revenue
2941 Estimated Revenue
2942 Estimated Revenue
2951 Expenditures
2961 Appropriations
2971 Encumbrances
2981 Reserve for Encumbrances
2985 Reserve for Contingencies
2991 Reserve for CIP
2995 Reserve for Debt Service
2996 Reserve for Capital
143 888
REVENUE ACCOUNTS
TAXES 31XXX
General Property Taxes
31010 Current, Secured
31020 Current, Unsecured
31030 Prior Year Taxes
31040 Supplemental Roll
31050 Miscellaneous Property Tax
31060 CSA 4
31070 Property Tax in Lieu
31075 Real Property Transfer Tax
31076 Homeowner Prop Tax Relief
31080 CFD 2005-01 Assessments
Sales & Use Tax
31210 General Sales Tax
31211 Sales Tax in Lieu
Franchise Taxes
31310 Franchise - Electric
31320 Franchise - Gas
31330 Franchise - Cable TV
31340 Franchise - Waste Collection
31350 Franchise - Other
Other Taxes
31520 County Fire Tax Credit
31530 Public Utility Tax
31540 Transient Occupancy Tax
144 889
LICENSE & PERMIT FEES 32XXX
Construction Permits
32010 Building Permits
32020 Electrical Permits
32030 Plumbing Permits
32040 Mechanical Permits
32050 Grading Permits
32055 C & D Permit
32060 AUP
32061 TUP
32062 Exception Permit
32063 Zoning/HO/Review
32070 Signage
32080 Re-Inspection/Special Inspection Permits
32085 Use Permit
32090 Issuance Fee
32091 Massage License Fees
32095 Water Quality
FINES & FORFEITURES 33XXX
Vehicle Code Fines
33010 Vehicle Code Fines
Other Fines & Forfeitures
33150 Other Fines & Forfeitures
33160 Parking Citations
REVENUE - USE OF MONEY & PROPERTY 34XXX
Investment Earnings
34010 Investment Earnings
Rents & Concessions
34120 Rent - City Hall Lease
34130 Rent - Iglesia Park
145 890
34150 Other Income
34160 Program Revenue
34161 Contract Classes
34162 City Camp Revenue
34169 Refunds
INTERGOVERNMENTAL REVENUES 35XXX
State Shared Taxes
35010 Motor Vehicle License Fee
35020 Miscellaneous VLF
35030 Off Highway Tax
35040 Intergovernmental Reimbursement
35050 Gas Tax - 2105
35060 Gas Tax - 2106
35070 Gas Tax - 2107
35080 Gas Tax - Admin Tax
35090 Gas Tax - 2103
35095 Road Maint Rehabilitation
State grants & Reimbursement
35220 State Mandated Reimbursement
35230 State Grants
35330 County Grants - Other (Inactive)
Federal Grants & Reimbursements
35430 Federal Grants
From Other Agencies
35602 AB 2928-Traffic Congestion Relief
35603 Prop. 1B
35604 Measure M
35605 Measure M Competitive
35606 Measure M - Senior Mobility Program
35615 CLEEP
35616 SLESF
146 891
35621 AB2766-Air Quality Mgmt District
35625 Beverage Container Recycling Fund
35622 MSRC Grant
35626 Used Oil Recycling Grant
35631 Other Grants
35632 State Habitat Conservation Fund
35633 U.S. Fish & Wildlife Service
CURRENT SERVICE CHARGES 36XXX
General Government Charges
36010 Sales of Publications
(Maps, Plans, Bid documents, Budgets etc)
36640 Business Registration Fees (Inactive)
Engineering Charges
36210 Subdivision & Parcel Map Fees
36220 Engineering Inspection Fees
36270 Engineering Fees
36280 Transportation Permit
36290 Encroachment Permits
36295 WQMP
Planning & Zoning Charges
36310 Planning Fees
36320 Environmental Fees/CEQA
36330 Development Agreement
36340 Site Plan Review
36345 Tentative Tract/Parcel Map
36350 General Plan
36355 Housing Administration
36360 Special Events Fees
36365 Sidewalk Vendor Permit
36390 Public Notification Fee
Building Regulation Charges
36410 Building Plan Check Fees
147 892
36420 SMIP
36425 CASP Cert/Training
36430 Building Standard Fee (CBSC)
36440 Scanning
36450 Code Enforcement Citations
OTHER REVENUES 37XXX
Sales of Property
37010 Housing Fee
37020 Traffic Mitigation
37030 Community Enhancement
37040 Parks/Trails/Open Space
37050 Median Improvement
37060 Visual Art in Public Places
Miscellaneous Revenues
37505 Information Technology Fees
37510 Insurance Reimbursements
37530 Miscellaneous Revenue
37540 Administrative Revenue
37550 Donations
37560 Returned Check Charges
City Facility Revenue
37810 Food & Beverage
37820 Beverage
37830 F&B-Tourney
37831 Rental Fees
37832 Equipment Rental Fees
37835 Aquatic Fees
37836 Use Fees
37840 Pool Use Fees
37845 Aquatic Classes
37860 Merchandise Sales
148 893
37865 Miscellaneous Revenue
OTHER FINANCING SOURCES 38XXX
38010 Bond Proceeds
TRANSFERS IN 39XXX
39999 Interfund transfers
149 894
EXPENDITURE ACCOUNTS
4100 PERSONNEL SERVICES - WAGES & SALARIES
4101 Regular Employees
Salaries paid to regular City employees.
4102 Part Time Wages
4103 City Council Compensation
4104 Overtime Pay
Additional wages paid to employees for overtime hours worked 4200 PERSONNEL SERVICES - BENEFITS
4201 Retirement
PERS & Survivor benefit contributions for regular employees 4202 FICA/Medicare
City paid FICA & Medicare for all employees
4203 State Unemployment Insurance/Claims
4206 Medical Insurance
4207 Dental Insurance
4208 Vision Insurance
4209 Life Insurance
4221 Flex Benefits
4222 COBRA
4224 Deferred Compensation
4225 Vehicle Allowance/Cell Allowance
4226 Pension Plan
4300 PROFESSIONAL & TECHNICAL SERVICES
4301 Professional Services
Contractual services for independent professional assistance (i.e. health, accounting, appraisal and consultant services). Economic development marketing 4302 Economic Development Marketing
4303 Legal Notices
4304 Legal Services
4305 Technology Services
Contractual services for network support, website support and any other technology services 150 895
4306 Website Services
4308 Law Enforcement
4309 Other Contractual Services
Contractual planning services, building services, and any other contracted services not covered under another object.
4310 Contractual Employment Services
Temporary employees obtained through a service
4400 OPERATING EXPENDITURES
4401 Equipment Maintenance
Contracts and charges for equipment maintenance
4411 Utilities
Charges for utility services, such as electric, gas, water, sewer & waste disposal 4421 Equipment Rental
4431 Building & Ground Maintenance
Contracts and charges for building & ground maintenance 4451 Farm Operating Expenditures
4461 Other Equipment Maintenance
Contracts and charges for maintenance of equipment, other than vehicles and office equipment
4462 Equip Maint-800 Mhz Maint/Back
4471 Rent
4481 Computer Expenses
Charges for computer & computer accessories
4500 OTHER SERVICES
4501 Advertising & Promotions
4502 Awards & Recognition
4511 Communication
Charges for cell phones, smart phones or other communication services 4512 Postage
Charges for postage & messenger services
4513 Printing
Charges for printing, microfilming, photographic and reproduction services 4514 Travel
4516 Fuel
151 896
4517 Vehicle Maintenance
4520 Meetings/Conferences/Training & Development
4521 Membership & Dues
4522 Insurance Expenses
4523 Miscellaneous Charges
Any minor charges not covered under any of the above object codes 4524 Recreation - Senior Programs
4525 Election
Any charges to the county and others in connection with a municipal election 4526 Recreation Activities
Charges associated with recreation events i.e. Founders Day, SnowFest 4527 Recreation Activities-City Special Events
4528 Recreation Activities-Partner Events Special Events fees 4529 Recreation Activities-Youth Programs
4530 Community Grants
Enhance community relations
4531 Community Outreach Newsletter, New Business Info
4532 Special Projects
4533 Community Assistance Grants
Competitive programs and those supported with line items 4534 Community Events
4535 Special Events
4540 Cost of Issuance
4541 Principal Payment
4542 Interest & Fiscal Charges
4543 Special Tax
4551 O.C Revenue Neutrality Payment
4552 Transition Year Costs
4553 Community Preservation
4561 Taxes/Fees
4562 Permits
152 897
4581 Housing Programs
4600 SUPPLIES
4601 Supplies
4611 Publications/Reference Material
4612 Operating Supplies
4613 Tactical Gear
4620 Minor Equipment
4700 CONTRACT SERVICES
4701 NPDES
4702 AB939-Solid Waste
4721 C.S-Crossing Guards
4722 C.S-Animal Care Services
4731 C.S-General Plan
4732 C.S-Planning
4733 C.S.-Zoning Code
4734 C.S.-Codification
4735 Litigation
4736 C.S.-Master Plans
4741 C.S-City Engineering
4742 C.S-Traffic Engineering
4751 C.S-Building
4761 C.S-Code Enforcement
4771 C.S-Street Maintenance
4772 C.S-Street Sweeping
4781 C.S-Other
4800 CAPITAL EXPENDITURES
4802 Office Equipment
153 898
4803 Public Safety Equipment
4900 TRANSFERS OUT
4999 Transfers Out
5000 CIP PROJECT EXPENDITURES
5101 Planning & Design
5202 Community Enhancement
5203 County Road Fees
5501 Design
5601 Construction Management
5701 Construction
5702 Contra-Expense Account
5901 Project Contingency
5910 Improvements
5911 Rehabilitation
5912 Water District Improvements
5920 Acquisition
6000 TRUST ACCOUNT EXPENDITURES
6101 FRC Program Costs
6102 After School Fun Zone
6103 Collaborative Events/Programs
6104 Community Education & Programs
6201 Building - Furniture & Equipment
6202 Park - Furniture & Equipment
7000 FACILITIES EXPENDITURES
7101 P/R Salaries
7102 P/R Wages
7103 Contract Labor
7201 P/R Benefits
7301 Cost of Food & Beverage
154 899
7302 Misc. P/R Reimbursement
7303 Miscellaneous Expense
7304 Music Expense
7305 Equipment Rental Expense
7306 Package Expense
7321 ANHS Pool Rental
7322 Contract Instructor Payments
7401 Equipment Maintenance
7402 Computer Expense
7411 Utilities
7421 Building & Ground Maintenance
7425 Pool Maintenance
7431 Supplies
7432 Minor Equipment
7435 Merchandise
7440 Meetings/Conferences/Training & Development
7441 Marketing
7445 Fees & Permits
7448 Insurance Expenses
7451 Management Fees
7452 Accounting Fees
7501 Capital Maintenance
155 900
PROJECT CODES
001 NPDES 032 Slurry Seal FY 2005-2006
002 General Plan 033 Traffic Congestion Mitigation
003 Median Design 034 SR73 Enhancement Master Plan
004 FRC-Prop 10 035 Pacific Park Bridge
005 Journey/Aliso Creek Right Turn 036 Pacific Park @ Chase - IIP 006 Median Construction 037 Aliso Creek SR73 Traffic Island 007 Motor Officer 038 Aliso Creek Median - SR73 to Windsong 008 Cable Negotiations 039 Aliso Creek Median - El Toro to Eastwing 009 AB 939-Solid Waste 040 Calle Cortez Median
010 Slurry Seal-FY 2002-03 041 Slurry Seal FY 2006-2007 011 General Plan-Amendment #1 042 Transportation Plan - Go Local 012 Iglesia Park Improvements 043 Iglesia Park - Prop 40 Improvements 013 Slurry Seal-FY 2003-04 044 SEEP Project
014 Aliso Creek/El Toro-East Wing 045 Slurry Seal -FY 2007-08 015 Aliso Creek/Laguna Hills-East Wing 046 Aliso Creek at Pacific Park Intersection 016 Aliso Creek @ El Toro/Alicia 047 Bike Trail on SCE R-O-W 017 Aliso Creek @ Glenwood 048 AV Parkway Median (Grand to Enterprise) 018 AV Ranch 049 Aliso Viejo Ranch Rehab
019 Slurry Seal-FY 2004-05 050 Aliso Viejo Pkwy Median (Pacific Park to Grand) 020 Pacific Park/La Paz/Wood Canyon 051 Slurry Seal - FY 2008-09 021 Glenwood-Moulton/Enterprise-IIP 052 USPS
022 Wood Canyon/Pacific Park-Northbound-IIP 053 Pacific Park Rehab (La Paz to Alicia) 023 School Traffic Improvement 054 Pacific Park Rehab (Mareblu to La Paz) 024 El Toro/Aliso Creek-Right Turn 055 Alicia Pkwy Rehab (Pacific Park to City Limit) 025 Bikeway Master Plan 056 Pacific Park Rehab (Cheyenne to Aliso Viejo Parkway) 026 Wood Canyon Traffic 057 City Facility Rehab
027 Pacific Park Median Project 058 Slurry Seal - FY 2009-10 028 AV Parkway-Moulton/Enterprise 059 Aliso Creek Median (SR73 to Enterprise) 029 Town Center Loop 060 Emergency Debris & Tree Removal 030 Wetlands Project 061 Woodfield Dr. - Emergency Rehab 031 SR73 Park-N-Ride 062 AV Pkwy Slope & Storm Drain
032 City Hall HVAC Renovation 063 AV Pkwy Slope & Storm Drain 033 FY 2010-11 Slurry Seal 064 FY 2010-11 Slurry Seal
065 Town Center Loop - Phase 2 065 Town Center Loop - Phase 2 156 901
066 Mareblu Rehab - North End 102 AV Parkway Median - Grand to Enterprise 067 Wood Canyon Rehab - West 103 Slurry Seal FY 16-17
068 Pacific Park - North Canyon Vistas 104 ADA Improvements 069 Laurelmont Rehab 105 Urban Runoff Treatment Facilitiy 070 Aliso Creek Rehab - SR73 106 Dairy Fork Restoration 071 2010 Street Rehabilitation Project 107 M2 Tier 1 Environmental Cleanup 072 La Paz Rehab - SR 73 to Pacific Park 108 City Hall Generator 073 FY 2011-12 Slurry Seal 109 Arundo Removal
074 Rec Ad Hoc - Lights at ANHS Batting Cages 110 OC Parks Encampment Cleanup 075 Rec Ad Hoc - Lights at Foxborough Park 111 AV Ctr Landscape/Site Feature Improvements 076 Rec Ad Hoc - Restrooms at Foxborough Park 112 Aliso Viejo Pkwy Rehab - Cedarbrook to Moulton 077 Rec Ad Hoc - Shade Structures at Woodfield Park 113 Aliso Creek Trail Improvements 078 Rec Ad Hoc - Goal Posts/Striping at Creekside Park 114 Aliso Creek Rehab - 73 to Aliso Viejo Pkwy 079 Rec Ad Hoc - Shade Structures at AV Community Park 115 OCTA Project P - Alicia Signal Sync 080 M2 Pacific Park/Oso Corridor 116 City Facilities Wi-Fi 081 M2 Tier 1 Environmental Cleanup Program 117 Glenwood Terrace Rehab 082 Pacific Park Rehab - Aliso Creek Rd to Alicia Pkwy 118 Aquatic Ctr Replaster & Coping Improvements 083 FY 2012-13 Slurry Seal 119 M2 Tier 1 Environmental Cleanup 5 084 Aliso Creek Rd Rehab - Enterprise to Pacific Park 120 Alicia Pkwy Rehab - Pacific Park to City Limits 085 Traffic Signal Modifications 121 Slurry Seal FY 2018-19 086 M2 Tier 1 Environmental Clean Up 122 OCTA Project - Los Alisos Blvd Signal Sync 087 FY 2013-14 Slurry Seal 123 CDBG Accessible Pedestrian Signal 088 Alicia Pedestrian Bridge 124 Liberty Street/Sidewalk Repair 089 Pac Prk Rehab - Chey to Chs 125 Glenwood Rehab - SR73 to Aliso Creek 090 M2 Tier 1 Environmental Cleanup Program 126 Pacific Park Rehab - AV Pkwy to Aliso Creek 091 Dairy Fork Rehab 127 Deerhurst/Wolverwine/Foxborough Rehab 092 Aliso Creek Rehab PP-AV PKW 128 Enterprise REhab Aliso Creek to AV Pkwy 093 Slurry Seal FY 14-15 129 Slurry Seal FY 2019-20
094 Wayfinding/Street Sweeping Signs 130 OCTA Project P - Aliso Creek Rd Signal Sync 095 AV Sign Update Program 131 Permit Tracking (ELM) Software System 096 Town Center Monuments 132 Windsong, Cedarbrook & Park Ave Rehab 097 ANHS Led Scoreboards 133 Slurry Seal FY 2021-22
098 Iglesia Park Ball Field Rehab 134 Aliso Creek Rd Rehab - Enterprise to SR73 099 Aquatic Center Splash Pad
100 Pacific Park Rehab - Chase to SR73
101 Slurry Seal FY 15-16
157 902
Page Intentionally Left Blank
158 903
Appendix E
PROPERTY TAX ALLOCATION
159 904
City of Aliso Viejo
Estimated Property Tax Allocation to Orange County Fire Authority Orange County Fire Authority (OCFA) has (24) member agencies pay for fire services through one of two different pay structures. One group consists of nine (9) agencies that are termed “Cash Contract Cities” (CCC), and the second group consists of fifteen (15) agencies (or jurisdictions) and a portion of the County of Orange unincorporated areas termed members of the “Structural Fire Fund” (SFF). The purpose of the Authority is to provide services, facilities and personnel for mutual fire protection, prevention and suppression services and related and incidental services including, but not limited to, emergency medical and transport services. Each member agency, regardless of type, has one voting member on the Board of Directors, except for the County of Orange, which has two members. Each OCFA Board member is appointed by, and from among, the current elected members of their agency’s governing body. Aliso Viejo is a Structural Fire Fund member agency.
The Structural Fire Fund is maintained by the County of Orange and was in place prior to Proposition 13. A portion (“fire tax”) of the base one percent property tax levy is collected by the County Assessor from property owners in each of the Structural Fire Fund jurisdictions. That fire tax is remitted by the County Assessor directly to the OCFA to offset the cost of providing fire services in those jurisdictions. OCFA members in the Cash Contract group, on the other hand, are not part of the Structural Fire Fund and do not have a fire tax as a portion of their basic one percent property tax levy. Instead, the Cash Contract Cities contract with OCFA and make quarterly payments on behalf of property owners within their jurisdiction.
The City of Aliso Viejo does not have an equity interest in the assets of the Orange County Fire Authority.
Complete financial statements can be accessed at www.ocfa.org and can also be obtained from the Orange County Fire Authority, 1 Fire Authority Road, Irvine, California 92602.
The chart below depicts the approximate amount of property taxes paid to OCFA over the past ten years. 160 905
Property Tax Allocation
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24
Total Aliso Viejo Assessed Valuation ¹ 10,706,653,293 11,057,982,407 11,357,669,581 11,846,251,958 12,279,351,745 Property Tax Dollar Breakdown ²
Capistrano Unified School District 0.3747 40,117,830 41,434,260 42,557,188 44,387,906 46,010,731 ERAF 0.1916 20,513,948 21,187,094 21,761,295 22,697,419 23,527,238 OCFA 0.1170 12,526,784 12,937,839 13,288,473 13,860,115 14,366,842 South O.C Comm. College Dist. 0.0922 9,871,534 10,195,460 10,471,771 10,922,244 11,321,562 OC General Fund 0.0429 4,593,154 4,743,874 4,872,440 5,082,042 5,267,842 MNWD General Fund 0.0371 3,972,168 4,102,511 4,213,695 4,394,959 4,555,639 MNWD ID#4A 0.0306 3,276,236 3,383,743 3,475,447 3,624,953 3,757,482 City of Aliso Viejo 0.0213 2,280,517 2,355,350 2,419,184 2,523,252 2,615,502 OC Flood Control District 0.0206 2,205,571 2,277,944 2,339,680 2,440,328 2,529,546 OC Public Library ³ 0.0174 1,858,675 1,919,666 1,971,691 2,056,509 2,131,695 MNWD ID #4A-1 ³ 0.0172 1,837,262 1,897,550 1,948,976 2,032,817 2,107,137 OC Dept of Education General Fund ³ 0.0170 1,817,990 1,877,645 1,928,532 2,011,494 2,085,034 OC Beaches & Parks CSA 26 ³ 0.0159 1,704,499 1,760,431 1,808,141 1,885,923 1,954,873 OCTA ³ 0.0029 312,634 322,893 331,644 345,911 358,557 OC Vector Control District ³ 0.0012 125,268 129,378 132,885 138,601 143,668 OC Cemetery General Fund ³ 0.0005 55,675 57,502 59,060 61,601 63,853
1.0000 107,069,745 110,583,141 113,580,103 118,466,073 122,797,201 Total Property Tax from all Sources 8,647,685 8,922,850 9,009,900 9,490,000 9,731,500 161 906
12 JOURNEY, SUITE 100
ALISO VIEJO, CALIFORNIA 92656
949-425-2500
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