Agenda packet — Aliso Viejo City Council, June 19, 2024 (part 2 of 3)

Background:

On May 15, 2024, a City Council study session was held to discuss the FY 2024-25 draft budget. The initial draft budget projected a balanced operating budget with reserves needed to fund $0.5 million in capital improvements. However, with the uncertainty regarding the timing of the opening of Tesla, it was recommended that General Fund revenue estimates be reduced, and a corresponding budget reduction be made. As a result, budget reductions of $0.5 million were made to the draft budget across all departments. The budget revisions were presented to the City Council on June 5, 2024.

Discussion:

General Fund Revenues
Revenue forecasts for FY 2024-25 were prepared using estimates and projections provided by the State, other agencies, and City consultants. Anticipated General Fund resources are estimated to total $26.7 million. Table 1 below provides a summary of General Fund resources compared to the last two fiscal years.

Table 1
General Fund Appropriations
The General Fund operating budget totals $26.6 million and includes $0.2 million in transfers to the Aliso Viejo Aquatic Center Fund to bridge the operating gap at that facility.

The operating budget includes salaries and benefits for 29 full-time positions, five 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 Angeles-Long Beach-Anaheim (CPI-W) of 2.8%. The estimated cost of the General Fund Source
FY 2022-2023
Actuals
FY 2023-2024
Revised
Budget
FY 2024-25
Proposed
Budget
Property Tax 9,459,526$ 9,731,500$ 10,179,100$ Sales Tax 6,244,171 8,450,641 8,900,000
TOT 1,570,525 1,600,000 1,600,000
Franchise Fees 1,741,999 1,740,000 1,661,670 Recreation 1,656,346 1,550,000 1,685,500
Building & Planning 1,382,776 1,100,000 1,100,000 Fines & Forfeitures 227,896 300,000 185,000 Investment Earnings 321,058 650,000 495,000 Other 4,462,739 1,250,000 944,049
Total Resources 27,067,036$ 26,372,141$ 26,750,319$ 257

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COLA is $0.1 million. Attachment 3 provides the proposed salary schedule effective July 1, 2024, if approved by Council.

In addition, appropriations include CalPERS pension costs and $0.1 million in unfunded pension liability. Total CalPERS payments are estimated at $0.6 million. As of the most recent CalPERS actuarial valuation, the City’s accrued liability’s funded ratio is above the required funding level of 80%, as established by Council policy in 2017.

The FY 2024-25 budget provides the necessary funding to continue essential services throughout the community. The operating budget reflects an increase of approximately

4.5%, or $1.2 million compared to the FY 2023-24 revised budget. The year-over-year increase is primarily a result of higher public safety costs due to increases in the law enforcement contract with the Orange County Sheriff’s Department, animal care services with the City of Mission Viejo, and crossing guard services.

Budget reductions were made across all departments to offset higher costs and balance the operating budget. Reductions include freezing of a motor officer position within the law enforcement contract with Orange County Sheriff’s Department, as well as reductions for professional services in Administration and Support, Public Works, and Community Development. Costs were also reduced for recreation, special events, training, equipment, and supplies. Table 2 summarizes the General Fund appropriations.

Table 2
Capital Improvement Plan (CIP)
Other General Fund obligations include funding for capital improvement projects totaling $0.5 million for FY 2024-25. General Fund improvements include City Hall, Iglesia Park, Vista Park, Aquatic Center, and Dairy Fork and Wetlands monitoring projects.

General Fund
Appropriations
FY 2022-23
Actuals
FY 2023-2024
Revised
Budget
FY 2024-25
Proposed
Budget
Admin & Support 4,697,320$ 5,094,506$ 4,979,449$ Community Services 2,802,609 3,029,492 3,139,132 Comm & Econ Dev 2,495,596 4,083,455 4,136,826 Public Works 1,664,540 1,874,530 1,939,500
Public Safety 10,038,157 10,326,047 11,332,286
City Hall 201,312 233,518 249,290
Debt Service 658,747 658,250 658,050
Transfers 217,503 183,840 201,402
Total Operating 22,775,784$ 25,483,638$ 26,635,935$ Capital Improvement 445,321 584,963 498,000 Total General Fund 23,221,105 26,068,601 27,133,935 258

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Street improvements are funded through various special revenue funds and include rehabilitation projects along Aliso Creek and Glenwood Drive, as well as ADA curb ramp improvements.

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 to fund larger City projects.

Road funds consist of Traffic Congestion Relief funds, Gas Taxes, Measure M and SB1- RMRA funds. These funds are restricted and may only be utilized for the maintenance and improvement of street and traffic projects.

Gas Tax revenue is estimated at $1.5 million and expenses are estimated at $1.1 million.

Gas Tax funds are appropriated for street maintenance activities such as street lighting, median maintenance, signal maintenance, and street sweeping.

SB1-RMRA revenue totals $1.5 million and $1.3 million is appropriated for street capital projects.

Measure M revenue and expenditures total $1.2 million and $1.1 million, respectively.

Measure M funds are used for street capital projects and the Senior Mobility Program, which provides free door-to-door transportation services for any senior citizen residing in Aliso Viejo.

The Federal Grants budget totals $0.7 million and includes funding in the amount of $0.6 million in current and prior year funding for the Community Development Block Grant (CDBG) and $0.1 million from the Energy Efficiency Block Grant for HVAC improvements.

Other Grants for FY 2024-25 include transportation funding for CIP street projects in the amount of $0.2 million.

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 $0.2 million in revenue and 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 $0.1 million. Expenses include funds for public programming, such as City Council meetings and SportsZone.

Integrated Waste Management grant expenditures total $0.2 million and will fund various recycling initiatives and programs. AQMD funds total approximately $0.2 million and will be spent according to grant guidelines.
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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 approximately $3.0 million, and expenses total $2.4 million, resulting in a net transfer of $0.6 million to the General Fund. The Aquatic Center revenues are $1.0 million, with expenditures totaling $1.2 million. The City’s General Fund will subsidize the operating deficit with a transfer to the Aquatic Fund in the amount of $0.2 million. Table 3 summarizes the revenue and expenditure budget for the City’s special revenue funds.

Table 3
Conclusion
Staff will continue its ongoing analysis of revenues and expenditures for FY 2024-25.

Revenues will be monitored to identify additional sales tax from new developments as well as potential shortfalls in other revenue sources. Expenditures will be analyzed for criticality, and services or purchases 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 2024-25 Budget Resolution

2. FY 2024-25 Proposed Budget

3. Salary Schedule Resolution

4. Salary Schedule

5. Proposed Budget Presentation
Fund Fund Name
FY 2024-25
Revenue
FY 2024-25
Expenses
202 Traffic Congestion Relief 8,600$ -$
203 Gas Tax 1,536,700 1,142,800
204 Measure M 1,218,971 1,050,000
205 SB1-RMRA 1,465,913 1,270,000
215 Public Safety 221,000 178,743
221 AQMD 229,000 150,000
225 Integrated Waste Management 20,200 155,546 231 Other Grants 200,000 200,000
241 Technology Grant 120,000 97,580
245 Development Impact - -
251 Federal Grants 710,054 710,054
260 AV Center 2,984,332 2,984,332
261 AV Aquatic Center 1,206,650 1,206,650
Total 9,921,420$ 9,145,705$
260

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RESOLUTION NO. 2024-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, ADOPTING THE 2024-25 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, 2024, and ending June 30, 2025, 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, 2024, and ending June 30, 2025; and WHEREAS, preparation of the fiscal year 2024-25 Annual Budget conforms to the Management and Budget Policies adopted by the City Council on November 16, 2005 by Resolution No. 2005-056;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALISO VIEJO AS FOLLOWS:

SECTION 1. That the fiscal year 2024-25 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 2024-25 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 2024-25 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 2024-25 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. 261

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PASSED, APPROVED AND ADOPTED this 19th day of June 2024. __________________________
Mike Munzing
Mayor
APPROVED AS TO FORM: ATTEST:

__________________________ __________________________
Scott C. Smith, City Attorney Lauren Torres, Deputy City Clerk 262

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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF ALISO VIEJO )
I, LAUREN TORRES, Deputy City Clerk of the City of Aliso Viejo, California, DO HEREBY CERTIFY that the foregoing is the original of Resolution No. 2024-__ duly passed and adopted by the City Council of the City of Aliso Viejo at their regular meeting held on the 19th day of June, 2024, by the following roll call vote, to wit:

AYES:

NOES:

ABSENT:
___________________________

LAUREN TORRES

DEPUTY CITY CLERK
(SEAL)
263
264
265

PROPOSED

ANNUAL BUDGET
FISCAL YEAR 2024-2025

MIKE MUNZING TIFFANY ACKLEY
Mayor Mayor Pro Tem

ROSS CHUN MAX DUNCAN RICHARD HURT
Council Member Council Member Council Member

MITZI ORTIZ
Acting City Manager
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267
Page
Introductory Section
City Manager's Message .......................... I Budget Transmittal .......................... III
Budget Guide .......................... XII
Fund Descriptions & Classifications .......................... XXIII Fund / Department Relationships .......................... XXV Organizational Chart .......................... XXVI Budget Philosophy & Operating Guidelines .......................... XXVII Budget Resolution .......................... XXXI
City Revenue & Appropriations Summaries
Summary of Fund Balance .......................... 2 Consolidated Funds Reserves ......................... 3 Summary of Resources & Appropriations by Fund ......................... 4 Consolidated Summary of Resources & Appropriations ......................... 5 Consolidated Summary of Resources & Appropriations by Fund ......................... 6 General Fund Summaries
General Fund Reserves .......................... 10 Summary of General Fund Resources & Appropriations ......................... 11 General Fund Resources & Appropriations ......................... 14 City of Aliso Viejo
Table of Contents
FY 2024-2025
Table of Contents
268
Budget Detail Page
Administration & Support
City Council ......................... 23
City Manager ......................... 25
Human Resources ......................... 27
Government Services ......................... 29 City Attorney ......................... 31
Financial Services ......................... 33 Information Technology ........................ 35 Non Departmental ......................... 37
Recreation & Community Services
Community Services ......................... 40 Community Services Consolidated ......................... 41 Community Services Administration ......................... 43 Iglesia Park ......................... 44
Iglesia Building ......................... 45
Iglesia Park Community Center ......................... 46 Recreation Services ......................... 47 Community Development
Community Development . ......................... 49 Planning ......................... 50
Building and Safety ......................... 51 Code Enforcement ......................... 52
Economic Development ......................... 53 Public Works
Public Works . ......................... 55
P.W-Engineering ......................... 56
Traffic Engineering ......................... 57 Street Maintenance ......................... 58 City of Aliso Viejo
Table of Contents
FY 2024-2025
Table of Contents
269
Law Enforcement
Law Enforcement ....................... 60
Law Enforcement-Contract . ....................... 61 Law Enforcement-Other ....................... 62
Crime Prevention ....................... 63
Animal Care Services ....................... 64
Emergency Operations Center ....................... 65 Transfers Out ....................... 67
General Fund-City Hall ....................... 68 Special Revenue Funds
Traffic Congestion Relief ....................... 71 Gas Tax Fund ....................... 72
Measure M ....................... 73
RMRA ....................... 74
Public Safety Grants ....................... 75
Air Quality Improvement Fund ....................... 76 Integrated Waste Management ....................... 77 Other Grants ....................... 78
Technology Grant ....................... 79
Development Impact ....................... 80
Federal Grant ....................... 81
Aliso Viejo Center ....................... 82
Aquatic Center ....................... 84
Capital Improvements
Capital Improvement Projects ....................... 87 Capital Improvement Funds Project Listing ....................... 88 Street Improvements ....................... 90
Capital Improvements ....................... 91
Storm Water ....................... 92
Certificates of Participation ....................... 93 Debt Service . ....................... 97
City of Aliso Viejo
Table of Contents
FY 2024-2025
Table of Contents
270
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 2024-2025
Table of Contents
271
Introductory
Section
272
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273
Annual Budget
Fiscal Year 2024-2025
Presented to:

The Mayor and Members of the City Council
City of Aliso Viejo, California
June 19, 2024
The fiscal year (FY) 2024-25 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 $0.5 million in general fund reserves is needed to balance the budget by funding the City's capital improvement projects scheduled for FY 2024-25. In an effort to contain costs, budget reductions across all departments were made to offset higher expenses for public safety, salaries and benefits, professional services, and other necessary expenditures. The City Council’s prudent approach towards the budget and reserves since incorporation has enabled the City to build and maintain reserve levels of 129% of the annual operating budget. The reserves provide a funding source for capital improvement projects at City facilities, while maintaining adequate funds to mitigate impacts to essential services in the event of an emergency and/or unexpected shortfalls in revenues.

Revenue projections are based on current market conditions, legislative developments, and the City's current economic base. Although most economists have not predicted a recession in the coming year, consumer spending is expected to slow. Revenues are projected to be flat compared to the adjusted FY 2023-24 budget. The increase in sales tax of 5% to $8.9 million is primarily attributable to the City's two sales tax sharing agreements. Property tax increases are modest, increasing 4% to $10.2 million, and reflect a slowing housing market due to higher interest rates.

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 includes a 2.8% cost of living adjustment approved by the City Council to attract and retain talent in the organization. In addition, the budget includes various facility improvements at City Hall, the Aliso Viejo Aquatic Center, Iglesia Park, and Vista Park. Expenditures will be closely reviewed for criticality and services or purchases deemed not essential will be deferred when possible.

Although the FY 2024-25 operating budget is balanced, a structural deficit is forecasted for the future fiscal years. Without significant new revenue sources or cost reductions, it I 274
is anticipated that reserves will be needed to balance the budget through FY 2028-29. It is more critical now than ever to focus on economic development and to pursue future revenue growth opportunities in the City. Slated to 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. Other development projects are also in various planning stages and may provide additional revenue sources to the City in the near future. Staff will be reviewing contracts, services, and operations to identify potential cost reductions that can be implemented for the long term.

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 City Council’s support and input throughout the budget process and 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.

Respectfully submitted,
Mitzi Ortiz
Acting City Manager
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Budget Transmittal
Budget Overview:

The draft fiscal year (FY) 2024-25 budget includes appropriations for programs and projects necessary to provide essential services to the community. General Fund revenues are estimated to total $26.7 million. Staff is proposing a prudent General Fund expenditure budget with budget reductions across all departments. The total expenditure budget is approximately $27.1 million and includes all operating costs, capital improvement expenditures, debt service, and interfund transfers.

A General Fund operating budget surplus is estimated at $0.1 million with General Fund reserves anticipated to fund $0.5 million in capital improvement, resulting in a net decrease to fund balance of $0.4 million. The estimated year-end General Fund balance will decrease by approximately 1% to $34.3 million.

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 Gas Tax, SB 1, Measure M, Federal Grants, and Other Grants. These funds can only be used for specific purposes. Revenue and appropriations for all Special Revenue Funds for FY 2024-25 are approximately $9.9 million and $9.1 million, respectively.

At the end of FY 2024-25 operations, the estimated fund balance for all City funds will be approximately $40.0 million.

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, and inflationary factors. Revenue forecasts for FY 2024-25 were prepared using estimates and projections provided by the State, other agencies, and City consultants.

Anticipated General Fund resources are estimated to total $26.7 million and reflect an increase of approximately 1.4% from the current year’s revised budget.

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The City receives 83% 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 $0.4 million to $10.2 million, or 4.5% primarily due to inflationary adjustments by the County assessor’s office and some growth in property values from the prior year.
• Sales tax revenue forecasts will increase approximately $0.4 million or 5.3% from FY 2023-24 estimates to $8.9 million. The forecast includes revenue from the City's two tax-sharing agreements and growth in the City's share of the County pool. Consumer spending is projected to remain flat and sales tax estimates do not include any potential revenue from new developments scheduled to open during the new fiscal year.

IV 277
• Projections for the City’s transient occupancy tax (TOT) remain flat at $1.6 million. With only two hotels in the City, it is not projected that any significant growth in tourism will impact revenues to the City.
• Franchise fees are collected from companies that provide electric, gas, cable, and solid waste collection within the City. Franchise fees are expected to decline by 4.5% to $1.7 million due to the continual decline in cable franchise fees as new services replace traditional television cable.

The remaining 17% of General Fund revenues include other sources such as licenses and permits, fines and forfeitures, investment earnings, fees for services, rental income, and recreation. Recreation fees will see a slight increase from FY 2023-24 due to newly approved facility rental rates to $1.7 million. Investment earnings, fines and forfeitures, building and planning fees, and other revenues are expected to remain flat or decrease compared to current 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, also referred to SB1), 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 $9.9 million and are restricted funding sources that support various programs, projects, and services.

Appropriations:

The General Fund operating budget totals $26.6 million and includes $0.2 million in transfers to the Aliso Viejo Aquatic Center Fund to bridge the operating gap at that facility. The operating budget includes salaries and benefits for 29 full-time positions, five 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 Angeles-Long Beach-Anaheim (CPI-W) of 2.8%.

The estimated cost of the COLA is $0.1 million.

The FY 2024-25 budget provides the necessary funding to continue essential services throughout the community. Despite reductions in all departments for training, professional services, and supplies, the operating budget reflects an increase of approximately 4.5%, or $1.2 million compared to the FY 2023-24 revised budget. The year-over-year increase is primarily a result of higher public safety costs due to V 278
increases in the law enforcement contract with the Orange County Sheriff’s Department, animal care services with the City of Mission Viejo, and crossing guard services.

General Fund Appropriations
VI 279
Budgetary highlights for FY 2024-25 are provided below.

Public Safety
Public Safety, which represents 42% of the City’s General Fund budget, includes law enforcement, animal control, crossing guards, and emergency management. The FY 2024-25 budget for public safety includes the following:
• The total contract cost with the Orange County Sheriff's Department for law enforcement services is $10.8 million; however, $0.3 million has been reduced from the budget by freezing one motor officer position. • Animal control services with the City of Mission Viejo totals $0.5 million, which represents an increase of $63,000 or 12.1%.
• Contract costs for crossing guards increased by $22,000 or 8.3% to $0.3 million. • Part-time salaries and benefits in the Emergency Management Division were eliminated, decreasing the budget by $28,800.

Administration & Support
• Professional services in Finance and Central Services, as well as, training, and supplies have been reduced by $30,000.
• Training and supplies within the City Clerk and City Manager's divisions decreased by $10,000.
• Replacement of server equipment within the IT Department has been deferred, reducing budget by $15,000.
• Costs for the upcoming November election were included in the amount of $50,000.

Community and Economic Development
• Additional funding in the amount of $53,000 is provided for code enforcement services.
• Consultant services for the Safety Element in the amount of $50,000 is included to comply with State mandates.
• Tax subsidy payments are estimated to increase by $1.6 million from FY 2022-23 actuals due to the addition of the Operating Covenant Agreement with Hunt and Sons, LLC. Net revenue from this agreement is expected to be approximately $0.9 million.

Public Works
• Consulting costs for environmental compliance programs decreased by $14,600. • State and County required permits for NPDES increased by $44,400, or 21% to $257,000.

Community Services and Recreation
• Special events were reduced by $15,000.

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The Chart below illustrates the City's General Fund expenditures by category. The City's law enforcement contract with Orange County Sheriff's Department accounts for 38% of expenditures. Employee salaries and benefits make up the second-largest expense category at 21% and include wages, pension costs, health allowance, and other benefits. The City's expenses also include various contracts for professional and technical services. Contract services include the City's major contracts, such as building and safety, code enforcement, animal control, crossing guards, and street maintenance. 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, unexpected revenue shortfalls, or unforeseen expenses.

General Fund balance at the end of operations for FY 2024-25 is estimated to be $34.3 million. In accordance with the City’s Reserve Policy, $27.6 million is assigned for asset replacement, self-insurance/benefit obligations, contingencies, and for unforeseen emergencies or catastrophic impacts to the City. The remaining $6.7 million is unassigned and is 25% of the City's operating budget.

VIII 281
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 to fund larger City projects.

Gas Tax revenue is estimated at $1.5 million and expenses are estimated at $1.1 million. Gas Tax funds are appropriated for street maintenance activities such as street lighting, median maintenance, signal maintenance, and street sweeping.

SB1-RMRA revenue totals $1.5 million and $1.3 million is appropriated for street capital projects.

Measure M revenue and expenditures total $1.2 million and $1.1 million, respectively.

Measure M funds are used for street capital projects and the Senior Mobility Program, which provides free door-to-door transportation services for any senior citizen residing in Aliso Viejo.

Other Grants for FY 2024-25 include transportation funding for CIP street projects in the amount of $0.2 million.

The Technology Grant is provided from public, educational, and government access (PEG) fees received through cable franchises and is estimated at $0.1 million.

Expenses include funds for public programming, such as Council meetings and SportsZone.

Management services for the Aliso Viejo Center and the Aquatic Center are provided by two qualified management companies. Aliso Viejo Center revenues total approximately $3.0 million and expenses total $2.4 million, resulting in a net transfer of $0.6 million to IX 282
the General Fund. The Aquatic Center's revenues are $1.0 million, with expenditures totaling $1.2 million. The City’s General Fund will subsidize the operating deficit with a transfer to the Aquatic Fund in the amount of $0.2 million.

Capital Improvement Plan:

The Capital Improvement Plan (CIP) for FY 2024-25 totals approximately $3.4 million 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 $0.5 million for FY 2024-25. 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:

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• City Hall HVAC Replacement - $113,000 (total project $226,000) • Aliso Viejo Aquatic Center Improvements - $275,000
• Dairy Fork and Wetlands Monitoring Projects - $20,000 • Vista Park Surfacing - $60,000
• Iglesia Park Court Resurfacing - $30,000
Special Revenue Capital Improvement Projects scheduled for FY 2024-25 total $2.9 million and includes the following projects:
• City Hall HVAC Replacement - $113,000 (total project $226,000) • Glenwood Rehabilitation (SR73 to Aliso Creek) - $1,530,000 • Aliso Creek Rehabilitation (Enterprise to SR73) - $870,000 • ADA Improvements at City Facilities - $60,000
• ADA Curb Ramp Improvements - $250,581
• Street Rehabilitation Design - $70,000
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 2024-25 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.

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
XI 284
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 50,0681, 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. In 2024, Aliso Viejo was ranked the 2nd 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 37.9 years and a median household income of $131,708. The median home price is $818,500 and the median rental rate is $2,625 2. As of March 2024, the City is home to an estimated 28,100 2 employed individuals and has an unemployment rate of 3.5% 3 compared to 3.7% in the County.

More than 1,200 2 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 California Department of Finance
2 United States Census Bureau
3 California Employment 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 Budget Guide
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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 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 with 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 Budget Guide
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Services, Information Technology, Non-Departmental, Community Services and Recreation, Community Development, Public Works, Public Safety, and City Hall.

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 Budget Guide
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all budget decisions are in full accordance with stated City Council policies and all applicable federal, state, and local laws and regulations.

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 2024-2025 Budget:

May 15, 2024 City Council Study Session - FY 2024-25 Draft Budget & Financial Forecast June 5, 2024 City Council Study Session - FY 2024-25 Revised Draft Budget & Financial Forecast June 19, 2024 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 Budget Guide
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consideration is given to necessary adjustments for new programs, projects, and other 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 requires 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, Budget Guide
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fund financial statements, and notes to the financial statements. Statements for major 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 2024-25 budget includes 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 2022-23
FTE
FY 2023-24
FTE
FY 2024-25
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 1.1 1.0
Recreation & Community Services 18.0 12.5 12.5
Information Technology 3.0 3.0 3.0
Financial Services 4.3 4.0 4.0
Community Development 5.8 5.0 5.0
Public Safety 0.0 0.5 0.0
Public Works 4.0 4.0 4.0
TOTAL 46.6 40.6 40.0
Budget Guide
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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 2024-25.

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 2023 for the FY 2024-25. The City’s annual contribution employer rate for FY 2023-24 was 11.84% of base wages and is expected to be 11.88% for FY 2024-25. 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 2023-24 is 7.68% of base wages and is expected to be 7.87% in FY 2024-25. 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 2024-25 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
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
2024-25 11.880 % 7.870 % $343,645 $126,925 $470,570
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%.

Budget Guide
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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.

In December 2023, the City refinanced $26,605,000 in principal outstanding on the 2014 Special Tax Bonds for a total of $23,430,000. Principal payments commence on September 1, 2024, and are paid annually in amounts ranging from $880,000 to $2,440,000 until September 2038. Interest payments will commence September 1, 2024, and paid semiannually thereafter on September 1 and March 1 of each year.

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 2021 through 2024
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Assessed
Valuation 11,057,982,407 11,357,669,581 11,846,251,958 12,279,351,745 12,734,593,722 Legal Debt Limit

3.75% 414,674,340 425,912,609 444,234,448 460,475,690 477,547,265 Amount of Debt
Applicable to
Limit 12,020,000 11,785,000 11,545,000 11,295,000 11,035,000 Legal Debt
Margin 402,654,340 414,127,609 432,689,448 449,180,690 466,512,265 Source: County of Orange Auditor Controller
HDL Coren & Cone
City of Aliso Viejo, Department of Financial Services
Budget Guide
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APPROPRIATIONS LIMIT (GANN)
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 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 10-Year Limit history.

CITY OF ALISO VIEJO

ANNUAL APPROPRIATIONS LIMIT
Fiscal Year Appropriations
Limit
Percentage
Change
Subject to
Limit
Variance
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 2024-2025 Actual 58,378,143 3.94 % 19,534,385 38,843,758 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.

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, 2024
XXVI 299

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.

XXVII 300
XXVIII 301
XXIX 302
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XXX 303
CITY

RESOURCES
AND

APPROPRIATIONS

SUMMARY
1 304

CITY OF ALISO VIEJO

SUMMARY OF FUND BALANCE
FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Fund
101 General Fund 27,131,163 30,580,168 34,426,099 29,468,548 34,729,639 34,346,022 202 TCRF 90,909 76,109 60,982 2,234 61,982 70,582 203 Gas Tax 740,649 732,739 643,272 927,539 779,372 1,173,272 204 Measure M 851,547 1,314,963 890,039 261,223 852,973 1,021,944 205 RMRA 783,341 825,561 651,356 59,395 355,651 551,564 215 Public Safety Grants 109,946 129,018 171,447 114,980 173,104 215,361 221 AQMD Air Quality 1,032,073 1,041,367 1,145,742 1,034,367 1,168,742 1,247,742 225 Integrated Waste Management 17,752 83,592 88,400 78,518 15,169 (120,177) 231 Other Grants (38,333) (314,029) (178,246) (302,317) (227,239) (227,239) 241 Technology Grant 150,776 226,756 290,080 266,596 296,100 318,520 245 Development Impact 1,410,622 1,410,622 1,377,777 1,409,623 1,377,777 1,377,777 251 Federal Grant 15,409 (85,717) (33,600) (120,791) (33,600) (33,600) 260 Aliso Viejo Center — — 60,238 — 60,238 60,238 261 Aquatic Center 19,500 — — — — —
311 Street Improvements — — (1) — — —
331 Capital Improvements — — — — — —
332 Storm Water Improvements (1) (2) — — — —
340 COP — — — — — —
411 Debt Service — (3,268) 177 (3,268) 177 177
511 AV Ranch Foundation 100 50 100 100
Total City Fund Balance 32,315,353 36,017,882 39,593,862 33,196,697 39,610,185 40,002,283 2 305

CITY OF ALISO VIEJO

CONSOLIDATED FUNDS RESERVES
FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

FUND BALANCE
Non Spendable: 85,400 81,267 63,525 — 55,000 55,000 Restricted for:

Debt Service 178 178 178
Community Services 19,500 — — — 100 —
Community Development Projects 1,579,149 1,721,020 1,756,357 1,452,420 1,522,046 1,409,220 Capital Projects 3,498,519 3,990,740 3,391,391 2,163,967 3,185,118 4,031,502 Public Safety 125,356 129,019 171,447 114,980 173,104 215,361 Assigned to:

Contingency/Stabilization Reserves 2,649,388 3,500,571 3,498,990 4,748,990 3,995,390 3,995,390 Self-Insurance/Benefit Obligations 1,150,474 600,000 600,000 600,000 600,000 600,000 Asset Replacement 8,317,710 11,882,444 13,173,633 12,529,179 13,240,006 13,240,006 Emergencies & Unanticipated CIP Projects 15,000,000 10,000,000 11,266,779 5,758,728 10,180,260 9,796,643 Aliso Viejo Center 51,759
Unassigned: (110,143) 4,112,821 5,619,803 5,828,433 6,658,983 6,658,983 Total Fund Balance 32,315,353 36,017,882 39,593,862 33,196,697 39,610,185 40,002,283 3 306

CITY OF ALISO VIEJO

SUMMARY OF RESOURCES & APPROPRIATIONS BY FUND
FY 2024-2025
Beginning
Balance Transfers In Resources Appropriations
Transfers
Out
Ending
Balance
General Funds
101 General Fund $ 34,729,639 608,853 26,141,466 25,776,483 859,452 $ 34,844,023 General Fund Reserves 34,844,023 498,000 34,346,023
Total General Funds 34,729,639 608,853 26,141,466 25,776,483 1,357,452 34,346,023 Special Revenue Funds
202 TCRF 61,982 — 8,600 — — 70,582
203 Gas Tax 779,372 — 1,536,700 1,142,800 — 1,173,272 204 Measure M 852,973 — 1,218,971 50,000 1,000,000 1,021,944 205 RMRA 355,651 — 1,465,913 — 1,270,000 551,564
215 Public Safety Grants 173,104 — 221,000 178,743 — 215,361 221 AQMD Air Quality 1,168,742 — 229,000 150,000 — 1,247,742 225 Integrated Waste Management 15,169 — 20,200 155,546 — (120,177) 231 Other Grants (227,239) — 200,000 — 200,000 (227,239) 241 Technology Grant 296,100 — 120,000 97,580 — 318,520 245 Development Impact 1,377,777 — — — — 1,377,777 251 Federal Grant* (33,600) — 710,054 263,373 446,681 (33,600) 260 Aliso Viejo Center 60,238 — 2,984,332 2,398,579 585,753 60,238 261 Aquatic Center — 201,402 1,005,248 1,206,650 — — 311 Street Improvements — 2,720,581 — 2,720,581 — — 331 Capital Improvements — 651,000 — 651,000 — —
332 Storm Water Improvements — 20,000 — 20,000 — — 340 COP — — — — — —
511 AV Ranch Foundation 100 — — — — 100
Total Special Revenue Funds 4,880,369 3,592,983 9,720,018 9,034,852 3,502,434 5,656,084 Debt Service Funds
411 Debt Service 177 658,050 — 658,050 — 177
Total Debt Service Funds 177 658,050 — 658,050 — 177 Total All Funds $ 39,610,184 4,859,886 35,861,484 35,469,385 4,859,886 $ 40,002,286 4 307

CITY OF ALISO VIEJO

CONSOLIDATED SUMMARY OF RESOURCES & APPROPRIATIONS
FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
RESOURCES1
Property Tax 8,981,521 9,211,738 9,459,526 9,731,500 9,731,500 10,179,100 Sales Tax 3,524,908 6,117,932 6,244,171 6,050,641 8,450,641 8,900,000 Franchise Fees 1,552,321 1,636,741 1,741,999 1,600,000 1,740,000 1,661,670 Transient Occupancy Tax 723,599 1,413,074 1,570,525 1,600,000 1,600,000 1,600,000 Development Impact 585,000 — 6,250 — — —
Permits & Charges for Services 1,400,136 1,095,133 1,382,776 1,060,000 1,060,000 1,100,000 Fines and Forfeitures 310,419 173,133 227,896 133,800 300,000 185,000 Rev-Use of Money & Property 2,949,821 4,618,641 6,767,965 5,818,935 6,418,935 7,022,627 Intergovernmental Revenue 3,867,506 6,501,902 7,097,023 4,967,742 5,107,288 5,004,938 Other Revenue 409,274 212,348 462,042 205,275 544,372 208,149 Bond Proceeds — — — — — —
Total Estimated Resources 24,304,501 30,980,638 34,960,169 31,167,893 34,952,736 35,861,484 APPROPRIATIONS1
Administration & Support 3,766,729 4,130,654 4,747,247 4,898,021 5,187,386 5,077,029 City Hall 194,720 221,077 201,312 245,481 233,518 249,290 Community Services 1,525,026 2,324,010 2,800,181 2,669,857 3,029,492 3,139,132 Public Works 2,979,458 2,871,255 2,929,524 3,249,908 3,495,685 3,287,846 Public Safety 9,358,292 9,505,404 10,195,504 10,646,151 10,641,150 11,661,030 City Facilities 2,141,702 3,377,622 3,715,904 3,553,647 3,553,647 3,605,229 Capital Improvement Projects 12,918,036 2,096,842 3,354,848 3,619,448 3,483,811 3,391,581 Community & Economic Development 2,873,499 2,116,623 2,783,968 2,839,482 4,653,474 4,400,199 Debt Service 657,436 657,705 655,751 658,250 658,250 658,050 Total Appropriations 36,414,898 27,301,192 31,384,239 32,380,245 34,936,413 35,469,386 NET CHANGE IN FUND BALANCE (12,110,397) 3,702,577 3,575,930 (1,212,352) 16,323 392,098 Beginning Fund Balance 44,425,756 32,315,354 36,017,931 34,409,050 39,593,864 39,610,187 PROJECTED ENDING FUND BALANCE 32,315,354 36,017,931 39,593,864 33,196,698 39,610,187 40,002,285 1 Data does not include interfund transfers.
5 308

CITY OF ALISO VIEJO

SUMMARY OF RESOURCES & APPROPRIATIONS BY FUND
FY 2024-2025

OPERATING BUDGET
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
RESOURCES1
101 General Fund 18,295,799 24,273,138 27,067,036 22,726,844 26,372,141 26,750,319 202 TCRF 1,800 (3,031) 1,440 1,000 1,000 8,600
203 Gas Tax 1,120,335 1,155,002 1,323,713 1,492,900 1,492,900 1,536,700 204 Measure M 737,339 862,377 990,325 1,045,512 1,045,512 1,218,971 205 RMRA 941,141 986,373 1,148,894 1,291,695 1,291,695 1,465,913 215 Public Safety Grants 159,660 183,951 166,354 176,700 176,700 221,000 221 AQMD Air Quality 149,987 9,294 104,375 73,000 73,000 229,000 225 Integrated Waste Management 12,795 81,024 13,088 14,000 153,546 20,200 231 Other Grants 15,033 72,873 174,575 — — 200,000 241 Technology Grant 123,316 100,812 93,540 98,900 98,900 120,000 245 Development Impact 585,000 — 6,250 — — —
251 Federal Grant 810,279 2,906,107 3,252,962 877,535 877,535 710,054 260 Aliso Viejo Center 1,074,567 2,686,733 3,549,365 2,956,835 2,956,835 2,984,332 261 Aquatic Center 1,086,635 1,150,632 1,088,352 1,181,840 1,181,840 1,206,650 411 Debt Service Fund 631,061 654,437 659,196 658,250 658,250 658,050 Total Resources 25,744,747 35,119,722 39,639,458 32,595,011 36,379,854 37,329,789

17.4 % 6.3 % 7.2 % (3.5) % (2.0) % (3.0) %APPROPRIATIONS1 101 General Fund 24,135,398 20,824,124 23,221,105 23,899,602 26,068,601 27,133,936 202 TCRF 33,493 11,769 16,567 — — —
203 Gas Tax 1,167,272 1,162,911 1,413,179 1,321,800 1,356,800 1,142,800 204 Measure M 1,322,465 398,961 1,415,248 1,082,578 1,082,578 1,050,000 205 RMRA 954,436 944,154 1,323,100 1,495,000 1,587,400 1,270,000 215 Public Safety Grants 172,533 164,879 123,925 175,043 175,043 178,743 221 AQMD Air Quality 82,630 — — 50,000 50,000 150,000 225 Integrated Waste Management 23,518 15,184 8,281 16,000 226,777 155,546 231 Other Grants 97,451 348,569 38,792 1 48,993 200,000 241 Technology Grant 168,743 24,832 30,216 92,880 92,880 97,580 245 Development Impact 1,796,748 — 39,095 — — —
251 Federal Grant 807,998 3,007,233 3,200,844 877,535 877,535 710,054 260 Aliso Viejo Center 1,074,567 2,686,733 3,489,127 2,956,835 2,956,835 2,984,332 261 Aquatic Center 1,067,135 1,170,132 1,088,352 1,181,840 1,181,840 1,206,650 411 Debt Service 4,950,756 657,705 655,751 658,250 658,250 658,050 Total Appropriations 37,855,143 31,417,186 36,063,524 33,807,364 36,363,532 36,937,691 CHANGE IN OPERATING FUNDS BALANCE (12,110,396) 3,702,536 3,575,934 (1,212,353) 16,322 392,098

CAPITAL BUDGET
RESOURCES1
311 Street Improvements 2,327,098 1,500,043 2,897,938 2,540,000 2,632,400 2,720,581 331 Capital Improvements 350,508 572,107 439,780 1,064,448 836,411 651,000 332 Storm Water Improvements (294) 24,692 17,130 15,000 15,000 20,000 340 COP 10,240,431 — — — — —
Total Resources 12,917,743 2,096,842 3,354,848 3,619,448 3,483,811 3,391,581 APPROPRIATIONS1
311 Street Improvements 2,327,098 1,500,043 2,897,939 2,540,000 2,632,400 2,720,581 331 Capital Improvements 350,508 572,107 439,780 1,064,448 836,411 651,000 332 Storm Water Improvements (293) 24,694 17,130 15,000 15,000 20,000 340 COP 10,240,431 — — — — —
Total Appropriations 12,917,744 2,096,842 3,354,849 3,619,448 3,483,811 3,391,581 CHANGE IN CAPITAL FUNDS BALANCE (1) — (1) — — —
NET CHANGE IN FUND BALANCE (12,110,397) 3,702,531 3,575,933 (1,212,353) 16,322 392,098 Total Beginning Fund Balance 44,425,756 32,315,359 36,017,932 34,409,050 39,593,865 39,610,187 PROJECTED TOTAL ENDING FUND BALANCE 32,315,359 36,017,932 39,593,865 33,196,697 39,610,187 40,002,286 Use of General Fund Reserves — — — (1,172,758) — (383,616) 1 Data Includes Interfund Transfers
6 309
Citywide Resources
Five-Year History
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Property
Tax
Sales Tax Franchise
Fees
Transient
Occupancy
Tax
Development
Impact
Permits &
Charges for
Services
Fines &
Forfeitures
Rev-Use of
Money &
Property
Inter-Gov't Other
—
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Citywide Expenditures
Five-Year History
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Administration
& Support
City Hall Community
Services
Public WorksPublic SafetyCity Facilities Capital
Improvement
Projects
Community &
Economic
Development
Debt Service
2,500,000
5,000,000
7,500,000
10,000,000
12,500,000
7 310
Total City Fund Balance
(12,110,397)
3,702,531 3,575,933
16,322 392,098
$32,315,353
$36,017,882
$39,593,862 $39,610,187
$40,002,286
Change in Fund Balance Fund Balance
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
$-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
$25,744,747
$35,119,722
$39,639,458
$36,379,854
$37,329,789
$37,855,143
$31,417,186
$36,063,524 $36,363,532 $36,937,691
Total City Resources Total City Appropriations
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
8 311

GENERAL FUND
BUDGET

SUMMARY
9 312

CITY OF ALISO VIEJO

GENERAL FUND RESERVES
FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

FUND BALANCE
Non Spendable: 76,150 81,267 55,046 — 55,000 55,000 Assigned to:

Stabilization / Contingency Reserves 2,649,388 3,500,571 3,498,990 4,748,990 3,995,390 3,995,390 Self-Insurance/Benefit Obligations 1,150,474 600,000 600,000 600,000 600,000 600,000 Asset Replacement 8,317,710 11,882,444 13,173,633 12,529,180 13,240,005 13,240,006 Emergencies & Unanticipated CIP
Projects
15,000,000 15,000,000 11,266,779 5,758,728 10,180,260 9,796,643 Unassigned:

Unassigned General Fund (62,559) 4,515,886 5,831,651 5,831,650 6,658,984 6,658,984 Total Fund Balance 27,131,163 35,580,168 34,426,099 29,468,548 34,729,639 34,346,023 10 313

CITY OF ALISO VIEJO

SUMMARY OF GENERAL FUND RESOURCES & APPROPRIATIONS
FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

RESOURCES
Taxes 14,823,926 18,420,700 19,063,829 19,022,316 21,562,316 22,340,770 Licenses & Permits 976,782 714,169 876,079 700,000 700,000 737,900 Fines and Forfeitures 310,419 173,133 227,896 133,800 300,000 185,000 Rev-Use of Money & Property 176,746 (318,666) 339,214 400,000 650,000 495,000 Intergovernmental Revenue 42,844 64,675 65,302 47,500 47,500 57,500 Current Services Charges 423,357 331,427 506,698 360,000 360,000 362,100 Other Revenue 144,381 70,271 320,063 66,200 405,297 130,149 Interfund Transfers In 633,214 3,348,755 3,803,096 585,028 585,028 608,853 General Fund Sub-Total 17,531,669 22,804,464 25,202,177 21,314,844 24,610,141 24,917,272 Rental Income 183,936 199,917 226,669 212,000 212,000 147,547 Rental Income Sub-Total 183,936 199,917 226,669 212,000 212,000 147,547 Recreation Services 580,194 1,268,757 1,638,185 1,200,000 1,550,000 1,685,500 Recreation Services Sub-Total 580,194 1,268,757 1,638,185 1,200,000 1,550,000 1,685,500 Total Resources 18,295,799 24,273,138 27,067,031 22,726,844 26,372,141 26,750,319

APPROPRIATIONS
Administration & Support 3,732,640 4,084,651 4,697,320 4,805,141 5,094,506 4,979,449 Community Services 1,525,026 2,324,008 2,802,611 2,669,857 3,029,492 3,139,132 Community & Economic Development 2,647,690 1,952,634 2,495,596 2,558,455 4,083,455 4,136,826 Public Works 1,788,667 1,818,972 1,664,540 1,874,530 1,874,530 1,939,500 Public Safety 9,103,129 9,340,525 10,038,157 10,331,048 10,326,047 11,332,287 Interfund Transfers Out 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 General Fund Sub-Total 23,940,679 20,603,047 23,019,795 23,654,121 25,835,083 26,884,646 City Hall 194,719 221,077 201,312 245,481 233,518 249,290 City Hall Sub-Total 194,719 221,077 201,312 245,481 233,518 249,290 Total Appropriations 24,135,398 20,824,124 23,221,107 23,899,602 26,068,601 27,133,936 NET CHANGE IN FUND BALANCE (5,839,599) 3,449,014 3,845,924 (1,172,758) 303,540 (383,617) Beginning Fund Balance 32,970,759 27,131,163 30,580,168 30,641,306 34,426,099 34,729,639 PROJECTED ENDING FUND BALANCE 27,131,163 30,580,168 34,426,099 29,468,548 34,729,639 34,346,022 11 314
12 315
General Fund Balance
$(5,839,599)
$3,449,005 $3,845,931
$303,540
$(383,617)
$27,131,163
$30,580,168
$34,426,099 $34,729,639 $34,346,022
Change in Fund Balance Fund Balance
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
$-10,000,000
$0
$10,000,000
$20,000,000
$30,000,000
General Fund Resources & Appropriations
$18,295,799
$24,273,138
$27,067,031 $26,372,141 $26,750,319
$24,135,398
$20,824,124
$23,221,107
$26,068,601 $27,133,936
Use of Reserves Resources Appropriations
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
13 316
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

RESOURCES
Taxes
General Property Taxes
Current, Secured 2,845,832 2,893,161 3,023,925 3,295,000 3,295,000 3,420,000 Current, Unsecured 85,578 90,637 89,462 84,000 84,000 85,000 Prior Year Taxes 28,004 28,433 25,491 25,000 25,000 25,000 Supplemental Roll 58,962 68,707 132,555 60,000 60,000 60,000 Miscellaneous Property Tax 5,319 2,860 12,847 5,000 5,000 1,000 Property Tax In Lieu 5,499,314 5,648,353 5,894,667 6,100,000 6,100,000 6,335,000 Real Property Transfer Tax 444,547 466,032 267,009 149,500 149,500 200,000 Homeowner Prop Tax Relief 13,964 13,555 13,570 13,000 13,000 13,000 Total General Property Taxes 8,981,520 9,211,738 9,459,526 9,731,500 9,731,500 10,139,000 Sales & Use Tax
General Sales Tax 3,524,908 6,117,932 6,244,171 6,050,641 8,450,641 8,900,000 Total Sales & Use Taxes 3,524,908 6,117,932 6,244,171 6,050,641 8,450,641 8,900,000 Franchise Fees
Franchise-Electric 407,387 446,977 617,070 600,000 638,921 648,000 Franchise-Gas 79,335 92,098 120,084 100,000 170,479 123,700 Franchise-Cable Tv 608,138 537,489 475,687 400,000 511,967 317,764 Franchise-Waste Collection 457,462 451,640 471,816 450,000 50,000 522,206 Franchise-Other — 108,537 57,342 50,000 368,633 50,000 Total Franchise Fees 1,552,322 1,636,741 1,741,999 1,600,000 1,740,000 1,661,670 Other Taxes
County Fire Tax Credit 140 315 105 175 175 100
Public Utility Tax 41,437 40,900 47,503 40,000 40,000 40,000 Transient Occupancy Tax 723,599 1,413,074 1,570,525 1,600,000 1,600,000 1,600,000 Total Other Taxes 765,176 1,454,289 1,618,133 1,640,175 1,640,175 1,640,100 Total Taxes 14,823,926 18,420,700 19,063,829 19,022,316 21,562,316 22,340,770 Licenses & Permits
Construction Permits
Building Permits 444,949 279,321 140,589 300,000 300,000 100,300 Electrical Permits 129,480 75,694 3,206 75,000 75,000 1,000 Plumbing Permits 117,701 81,737 94,636 80,000 80,000 75,000 Mechanical Permits 134,655 79,704 87,969 80,000 80,000 85,000 Grading Permits — — — — — —
C & D Permits 28,961 25,206 23,497 30,000 30,000 25,000 AUP 6,022 3,402 — 4,000 4,000 —
TUP 574 1,167 607 600 600 600
Exception Permit 1,490 5,289 3,154 2,500 2,500 1,000 Zoning/HO/Review 2,345 2,034 1,135 2,500 2,500 1,000 Sign Permits 4,670 4,957 5,663 4,000 4,000 4,000
Re-Insp/Special Insp Permits — 198 344 — — —
Use Permit 22,378 41,543 53,002 60,000 60,000 40,000 Issuance Fee 62,125 96,913 450,892 51,400 51,400 400,000 Massage License Fees — — 227 — — —
Water Quality 21,432 17,004 11,158 10,000 10,000 5,000 Total Construction Permits 976,782 714,169 876,079 700,000 700,000 737,900 Total Licenses & Permits 976,782 714,169 876,079 700,000 700,000 737,900

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
14 317
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Fines & Forfeitures
Vehicle Code Fines
Vehicle Code Fines 131,085 75,160 70,350 50,000 71,107 60,000 Total Vehicle Code Fines 131,085 75,160 70,350 50,000 71,107 60,000 Other Fines & Forfeitures
Parking Citations 179,334 97,973 157,546 83,800 228,893 125,000 Total Other Fines & Forfeitures 179,334 97,973 157,546 83,800 228,893 125,000 Total Fines & Forfeiture 310,419 173,133 227,896 133,800 300,000 185,000 Revenue-Use of Money & Property
Investment Earnings
Investment Earnings 176,746 (318,666) 321,058 400,000 650,000 495,000 Total Investment Earnings 176,746 (318,666) 321,058 400,000 650,000 495,000 Rents & Concessions
Rent-Iglesia Park — — — — — —
Program Revenue — — 18,156 — — —
Total Rents & Concessions — — 18,156 — — —
Total Rev-Use of Money & Property 176,746 (318,666) 339,214 400,000 650,000 495,000 Intergovernmental Revenues
State Shared Taxes
Motor Vehicle License Fee 36,704 57,547 53,145 40,000 40,000 50,000 State Mandated Reimbursement 6,140 7,128 12,157 7,500 7,500 7,500 Total State Shared Taxes 42,844 64,675 65,302 47,500 47,500 57,500 Total Intergovernmental Revenues 42,844 64,675 65,302 47,500 47,500 57,500 Current Services Charges
General Govt. Charges
Sales of Publications — 3 — — — —
Total General Govt. Charges — 3 — — — —
Engineering Charges
Engineering Fees 7,965 3,943 6,936 3,000 3,000 3,000 Transportation Permit 3,381 3,189 2,926 3,000 3,000 3,000 Encroachment Permits 9,623 4,711 5,527 4,000 4,000 4,000 WQMP 24,812 24,470 23,393 19,000 19,000 10,000
Total Engineering Charges 45,781 36,313 38,782 29,000 29,000 20,000 Planning & Zoning Charges
Planning Fees 11,118 13,726 7,986 7,500 7,500 7,500 Environmental Fees/CEQA 941 871 1,003 1,000 1,000 1,000 Development Agreement — — — — — —
Site Plan Review — — — — — —
General Plan 48,835 11,511 42,301 10,000 10,000 30,000 Housing Administration — — — 1,000 1,000 —
Special Events Fees — 893 1,383 1,000 1,000 1,000 Public Notification Fee 820 480 1,792 500 500 500 Total Planning & Zoning Charges 61,714 27,481 54,465 21,000 21,000 40,000 Building Regulation Charges
Building Plan Check Fees 260,912 228,754 379,443 274,400 274,400 275,000 SMIP 537 111 622 750 750 750
CASP Cert/Training 3,144 3,452 3,602 2,000 2,000 2,000 Building Standard Fee (CBSC) 272 151 292 350 350 350 Scanning 24,928 23,354 28,292 20,000 20,000 20,000 Code Enforcement Citations 26,069 11,808 1,200 12,500 12,500 4,000 Total Building Regulation Charges 315,862 267,630 413,451 310,000 310,000 302,100 Total Current Services Charges 423,357 331,427 506,698 360,000 360,000 362,100

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
15 318
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Other Revenue
Miscellaneous Revenues
Information Technology Fees 64,799 49,541 62,923 40,000 40,000 50,000 Miscellaneous Revenue 53,130 16,525 244,782 4,000 343,097 57,949 Administrative Revenue 26,277 4,080 12,233 22,000 22,000 22,000 Returned Check Charges 175 125 125 200 200 200
Total Miscellaneous Revenues 144,381 70,271 320,063 66,200 405,297 130,149 Total Other Revenue 144,381 70,271 320,063 66,200 405,297 130,149 City Hall
Revenue-Use of Money & Property
Interest Revenue - City Hall — 1,669 771 — — —
Rent-City Hall Lease 183,936 198,248 225,898 212,000 212,000 147,547 Total Rev-Use of Money & Property 183,936 199,917 226,669 212,000 212,000 147,547 Total City Hall 183,936 199,917 226,669 212,000 212,000 147,547 Recreation Services
Revenue-Use of Money & Property
Facility Rental 182,640 441,263 476,386 450,800 450,800 500,000 Other Income 26,723 58,810 55,494 60,000 60,000 110,000 Program Revenue 8,006 205 410 200 200 1,500
Contract Classes 296,723 651,471 665,316 555,000 555,000 610,000 City Camp Revenue 64,370 108,538 98,776 108,000 108,000 108,000 Refunds 1,732 8,470 10,230 6,000 6,000 6,000
Total Rev-Use of Money & Property 580,194 1,268,757 1,306,612 1,180,000 1,180,000 1,335,500 Other Revenue
Farm Rental Revenue — — 331,573 20,000 370,000 350,000 Total Rev-Other Revenue — — 331,573 20,000 370,000 350,000 Total Recreation Services 580,194 1,268,757 1,638,185 1,200,000 1,550,000 1,685,500 Transfers In
Interfund Transfers
Interfund Transfers 633,214 3,348,755 3,803,096 585,028 585,028 608,853 Total Interfund Transfers 633,214 3,348,755 3,803,096 585,028 585,028 608,853 Total Transfers In 633,214 3,348,755 3,803,096 585,028 585,028 608,853 TOTAL RESOURCES 18,295,799 24,273,138 27,067,036 22,726,844 26,372,141 26,750,319

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
16 319
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

APPROPRIATIONS
Administrative Services
City Council
Personnel-Wages 31,586 31,200 31,502 31,200 31,200 31,200 Personnel-Benefits 134,056 137,340 134,057 141,735 141,735 145,195 Other Services 4,836 15,773 16,676 31,025 31,025 31,025 Supplies 453 155 779 1,400 1,400 1,400
Total City Council 170,931 184,468 183,014 205,360 205,360 208,820 City Manager
Personnel-Wages 457,974 490,320 522,249 561,700 831,700 568,100 Personnel-Benefits 165,216 181,614 203,837 203,152 203,152 216,905 Professional & Technical Services — — — — — —
Other Services 4,905 12,611 14,356 17,445 17,445 11,345 Supplies 1,431 1,547 1,695 2,600 2,600 2,600
Total City Manager 629,526 686,092 742,137 784,897 1,054,897 798,950 Human Resources
Personnel-Wages 142,371 107,964 109,547 128,330 128,330 126,000 Personnel-Benefits 58,699 33,211 43,176 38,976 38,976 40,891 Professional & Technical Services 4,922 7,917 7,461 9,001 38,001 8,001 Other Services 5,582 10,167 22,392 13,352 13,352 16,551 Supplies 721 1,988 1,617 1,300 1,300 2,400
Total Human Resources 212,295 161,247 184,193 190,959 219,959 193,843 Government Services
Personnel-Wages 241,675 254,929 282,969 308,400 308,400 332,130 Personnel-Benefits 102,362 111,061 120,220 131,710 131,710 147,058 Professional & Technical Services 55,317 46,673 55,807 47,500 47,500 49,500 Other Services 43,371 9,509 68,548 15,640 15,640 61,640 Supplies 351 501 629 800 800 800
Contract Services 2,228 1,927 4,316 4,000 4,000 4,000 Total Government Services 445,304 424,600 532,489 508,050 508,050 595,128 City Attorney
Professional & Technical Services 326,156 347,591 322,367 321,300 321,300 300,000 Other Services 41,735 275,404 447,797 166,250 166,250 182,400 Total City Attorney 367,891 622,995 770,164 487,550 487,550 482,400 Finance
Personnel-Wages 463,555 382,278 465,814 456,000 456,000 515,300 Personnel-Benefits 172,731 150,532 196,909 202,105 202,105 219,395 Professional & Technical Services 135,628 130,832 146,475 183,170 183,170 158,410 Operating Expenditures — — — — — —
Other Services 5,221 3,088 11,097 9,080 9,080 10,130 Supplies 2,421 851 898 2,205 2,205 1,705
Total Finance 779,556 667,581 821,193 852,560 852,560 904,940 Information Technology
Personnel-Wages 237,731 316,925 344,465 378,900 378,900 400,810 Personnel-Benefits 94,814 136,629 137,471 150,300 150,300 163,005 Professional & Technical Services 191,108 198,147 143,759 221,350 211,715 219,071 Operating Expenditures 204,552 204,361 283,664 336,262 336,262 326,090 Other Services 1,559 8,181 6,602 11,560 11,560 11,560 Supplies 1,434 715 1,234 7,750 7,750 7,750
Total Information Technology 731,198 864,958 917,195 1,106,122 1,096,487 1,128,286

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
17 320
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Non-Departmental
Professional & Technical Services 30,451 23,535 24,822 41,141 40,141 23,140 Operating Expenditures 50,454 61,980 55,451 95,585 95,385 103,490 Other Services 299,057 358,252 428,272 501,636 502,836 510,671 Supplies 15,977 28,943 38,390 31,281 31,281 29,781 Total Non-Departmental 395,939 472,710 546,935 669,643 669,643 667,082 Total Administrative Services 3,732,640 4,084,651 4,697,320 4,805,141 5,094,506 4,979,449 Community Services
Community Services Administration
Personnel-Wages 140,345 70,808 — — — —
Personnel-Benefits 61,459 38,003 3,600 3,720 3,720 3,870 Operating Expenditures — — — — — —
Other Services 270,685 347,488 343,286 305,896 315,531 287,106 Supplies 2,434 204 1,929 2,000 2,000 2,000
Scholarships — — 2,428 — — —
Total Community Services Admin 474,923 456,503 351,243 311,616 321,251 292,976 Iglesia Park
Operating Expenditures 155,729 147,702 149,634 180,750 180,750 184,550 Total Iglesia Park 155,729 147,702 149,634 180,750 180,750 184,550 Iglesia Building
Professional & Technical Services 2,920 2,973 840 1,800 1,800 1,800 Operating Expenditures 38,692 40,378 36,430 57,000 57,000 60,500 Total Iglesia Building 41,612 43,351 37,270 58,800 58,800 62,300 Iglesia Park Community Center
Personnel-Wages — — — — — —
Personnel-Benefits — — — — — —
Other Services 157,500 157,500 177,500 177,500 177,500 177,500 Supplies — — — — — — Total Iglesia Park Community Center 157,500 157,500 177,500 177,500 177,500 177,500 Recreation Services
Personnel-Wages 301,569 523,980 663,675 772,100 807,100 820,050 Personnel-Benefits 133,100 191,566 229,015 278,906 278,906 284,205 Professional & Technical Services 109,070 405,834 473,447 442,445 442,445 507,010 Operating Expenditures 134,398 368,483 689,447 407,240 727,040 766,041 Supplies 17,125 29,089 31,380 40,500 35,700 44,500 Total Recreation Services 695,262 1,518,952 2,086,964 1,941,191 2,291,191 2,421,806 Total Community Services 1,525,026 2,324,008 2,802,611 2,669,857 3,029,492 3,139,132 Community Development
Planning
Personnel-Wages 484,377 512,743 341,350 412,925 412,925 453,560 Personnel-Benefits 187,688 187,731 139,841 160,410 160,410 172,925 Professional & Technical Services 53,845 74,472 189,042 168,000 188,000 140,001 Other Services (4,316) 33,258 156,308 87,100 87,100 27,100 Supplies 2,857 776 118 2,500 2,500 2,500
Contract Services 50,985 12,305 89,529 100,000 100,000 50,000 Total Planning 775,436 821,285 916,188 930,935 950,935 846,086 Building
Personnel-Wages 73,971 77,459 155,552 173,585 173,585 179,100 Personnel-Benefits 32,213 33,793 59,811 70,935 70,935 72,440 Other Services 25,774 (632) 20,598 19,000 19,000 19,000 Supplies 1,161 1,016 621 4,000 4,000 4,000
Contract Services 553,487 453,900 533,319 515,000 515,000 535,000 Total Building 686,606 565,536 769,901 782,520 782,520 809,540

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
18 321
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Code Enforcement
Supplies 667 — 1,080 1,000 1,000 400
Contract Services 97,471 84,369 90,720 102,000 107,000 154,800 Total Code Enforcement 98,138 84,369 91,800 103,000 108,000 155,200 Economic Development
Professional & Technical Services 819,163 63,777 56,467 55,000 35,000 16,000 Other Services 14,915 9,800 5,569 2,000 2,000 5,000 Contract Services 253,432 407,867 655,671 685,000 2,205,000 2,305,000 Total Economic Development 1,087,510 481,444 717,707 742,000 2,242,000 2,326,000 Total Community Development 2,647,690 1,952,634 2,495,596 2,558,455 4,083,455 4,136,826 Public Works
Engineering (General)
Personnel-Wages 405,397 415,019 522,082 575,320 575,320 608,350 Personnel-Benefits 127,033 130,577 172,413 189,610 189,610 203,250 Professional & Technical Services 74,278 2,117 — — — — Operating Expenditures 12,420 12,420 12,420 14,500 14,500 14,500 Other Services 175,916 182,395 177,469 225,400 250,400 269,800 Supplies 3,330 2,144 4,335 4,500 4,500 4,500
Contract Services 518,079 531,249 395,515 421,500 396,500 395,400 Total Engineering (General) 1,316,453 1,275,921 1,284,234 1,430,830 1,430,830 1,495,800 Traffic Engineering
Contract Services — — — — — —
Total Traffic Engineering — — — — — —
Street Maintenance
Contract Services 472,214 543,051 380,306 443,700 443,700 443,700 Total Street Maintenance 472,214 543,051 380,306 443,700 443,700 443,700 Total Public Works 1,788,667 1,818,972 1,664,540 1,874,530 1,874,530 1,939,500 Public Safety
Law Enforcement-Contract
Professional & Technical Services 8,404,279 8,659,399 9,297,657 9,468,817 9,463,817 10,371,083 Total Law Enforcement-Contract 8,404,279 8,659,399 9,297,657 9,468,817 9,463,817 10,371,083 Law Enforcement-Other
Operating Expenditures 6,178 3,545 1,582 5,000 5,000 5,000 Other Services 37,276 29,986 37,862 37,180 37,180 37,180 Supplies 6,173 11,249 5,337 11,725 11,725 7,726
Contract Services 199,304 215,244 240,143 256,266 256,266 277,546 Public Safety Equipment 41,870 2,205 — — — —
Total Law Enforcement-Other 290,801 262,229 284,924 310,171 310,171 327,452 Crime Prevention
Personnel-Wages 16,797 12,452 — — — —
Personnel-Benefits 388 1,372 — — (1) —
Operating Expenditures 4,680 4,425 5,465 4,860 5,100 — Other Services 999 — — 2,000 2,000 —
Supplies 4,143 3,191 1,009 4,000 1,760 —
Total Crime Prevention 27,007 21,440 6,474 10,860 8,859 — Animal Control
Contract Services 337,073 376,235 405,499 474,500 474,500 530,621 Total Animal Control 337,073 376,235 405,499 474,500 474,500 530,621

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025
19 322
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Emergency Operations Center
Personnel-Wages — — 12,547 26,250 26,250 —
Personnel-Benefits — — 1,270 2,550 2,550 —
Professional Services — 2,500 2,281 8,000 16,400 53,341 Rent 2,573 2,985 3,341 2,760 2,760 9,200
Other Services 826 1,009 1,871 1,640 1,640 1,730
Supplies 40,570 14,728 22,293 25,500 19,100 38,860 Total Emergency Operations Center 43,969 21,222 43,603 66,700 68,700 103,131 Total Public Safety 9,103,129 9,340,525 10,038,157 10,331,048 10,326,047 11,332,287 Transfers Out
Transfers Out
Transfers Out 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 Total Transfers Out 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 City Hall
City Hall
Professional & Technical Services 13,045 5,791 — 5,000 8,000 5,000 Operating Expenditures 171,255 191,229 200,221 234,880 222,917 243,440 Others Services 1,183 1,923 999 600 600 850
Capital Outlay 9,236 22,134 92 5,001 2,001 —
Total City Hall 194,719 221,077 201,312 245,481 233,518 249,290 Transfers Out
Transfers Out — — — — — —
Total Transfers Out — — — — — —
Total City Hall 194,719 221,077 201,312 245,481 233,518 249,290 TOTAL APPROPRIATIONS 24,135,398 20,824,124 23,221,105 23,899,602 26,068,601 27,133,936 Resources over/(under) Appropriations (5,839,599) 3,449,005 3,845,931 (1,172,758) 303,540 (383,617) Beginning Fund Balance 32,970,765 27,131,163 30,580,168 30,641,306 34,426,099 34,729,639 Projected Ending Fund Balance 27,131,163 30,580,168 34,426,099 29,468,548 34,729,639 34,346,022

CITY OF ALISO VIEJO

GENERAL FUND RESOURCES AND APPROPRIATIONS
FY 2024-2025

Use of General Fund Reserves
GF Reserves (COP) — — — (658,250) —
GF Reserves (CIP) — — — (573,000) — 498,000
20 323
Budget Detail
21 324

ADMINISTRATION

AND SUPPORT
22 325

CITY OF ALISO VIEJO
City Council
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
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
23 326
Administration & Support
CITY OF ALISO VIEJO City Council
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-1101
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4103 City Council Compensation 31,586 31,200 31,502 31,200 31,200 31,200 TOTAL PERSONNEL- SALARIES 31,586 31,200 31,502 31,200 31,200 31,200

PERSONNEL-BENEFITS
4201 Retirement 5,280 5,213 5,275 4,135 4,135 5,575 4202 FICA/Medicare 1,460 1,723 1,647 2,405 2,405 2,405 4203 State Unemployment/SDI 699 686 662 690 690 725 4206 Medical Insurance 48,044 37,972 40,358 38,975 38,975 1,935 4207 Dental Insurance 3,482 3,630 3,546 3,630 3,630 — 4208 Vision Insurance 776 471 471 475 475 —
4224 Deferred Compensation 74,314 87,645 82,099 91,425 91,425 134,555

TOTAL PERSONNEL-

BENEFITS
134,056 137,340 134,057 141,735 141,735 145,195

OTHER SERVICES
4501 Advertising & Promotions 1,950 725 350 700 700 700 4502 Awards & Recognition 402 158 141 500 500 500 4511 Communication 3,194 2,966 2,713 3,600 3,600 3,600 4514 Events — — — 1,100 1,100 1,100
4520 Mtgs/Conf./Trng & Dev. (710) 11,774 13,096 25,000 25,000 25,000 4521 Membership & Dues — 150 375 125 125 125
TOTAL OTHER SERVICES 4,836 15,773 16,676 31,025 31,025 31,025 Supplies
4601 Supplies 453 155 779 1,400 1,400 1,400
4620 Minor Equipment — — — — — —
TOTAL Supplies 453 155 779 1,400 1,400 1,400
TOTAL CITY COUNCIL 170,930 184,468 183,014 205,360 205,360 208,820 24 327

CITY OF ALISO VIEJO
City Manager
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

City Manager* 1.0 1.0 1.0 1.0 1.0
Director of Administrative Services — — — — —
Management Analyst 1.0 1.0 1.0 1.0 1.0
Executive Assistant 1.0 1.0 1.0 1.0 1.0
Office Assistant — — — — —
Total 3.0 3.0 3.0 3.0 3.0
* Office appointed by the City Council
25 328
Administration & Support
CITY OF ALISO VIEJO City Manager
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-1501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 448,905 478,757 521,584 553,700 823,700 560,100 4102 Part-Time Wages 648 1,508 — — — —
4104 Overtime Pay 8,421 10,054 665 8,000 8,000 8,000 TOTAL PERSONNEL-SALARIES 457,974 490,320 522,249 561,700 831,700 568,100

PERSONNEL-BENEFITS
4201 Retirement 70,558 77,020 86,634 96,432 96,432 106,990 4202 FICA/Medicare 7,261 7,845 8,278 8,060 8,060 8,400 4203 State Unemployment/SDI 600 467 441 530 530 530 4206 Medical Insurance 34,966 37,645 35,446 35,785 35,785 29,135 4207 Dental Insurance 2,855 3,004 2,574 2,540 2,540 1,760 4208 Vision Insurance 447 437 368 370 370 290
4209 Life Insurance 1,820 1,942 2,118 2,400 2,400 2,400 4221 Flex Benefits — — 385 — — —
4224 Benefit Cash Out 35,548 40,860 55,049 43,835 43,835 54,200 4225 Vehicle/Cell Allowance 11,160 12,395 12,545 13,200 13,200 13,200 TOTAL PERSONNEL-BENEFITS 165,216 181,614 203,837 203,152 203,152 216,905 PROFESSIONAL & TECH. SERVICES
4301 Professional Services — — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES — — — — — —

OTHER SERVICES
4511 Communication 1,264 1,092 2,202 1,650 1,650 1,700 4520 Mtgs/Conf./Trng & Dev. 706 7,878 8,545 12,215 12,215 5,515 4521 Membership & Dues 2,935 3,641 3,587 3,580 3,580 4,130 4531 Community Outreach — — — — — —
TOTAL OTHER SERVICES 4,905 12,611 14,356 17,445 17,445 11,345

SUPPLIES
4601 Supplies 522 527 202 1,500 1,500 1,500
4611 Publications/Reference Materials 909 1,020 1,493 1,100 1,100 1,100 4620 Minor Equipment — — — — — —
TOTAL SUPPLIES 1,431 1,547 1,695 2,600 2,600 2,600 TOTAL CITY MANAGER 629,525 686,092 742,137 784,897 1,054,897 798,950 26 329

CITY OF ALISO VIEJO
Human Resources
FY 2024-2025
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 2024-2025 expenditures include employee wellness, recruitment, and meeting and conference costs related to professional organizations.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

Human Resource Analyst — 1.0 1.0 1.0 1.0
Total — 1.0 1.0 1.0 1.0
27 330
Administration & Support
CITY OF ALISO VIEJO Human Resources
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-1503
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 142,371 88,307 105,981 113,330 113,330 122,550 4102 Part-Time Wages — 19,657 3,566 15,000 15,000 3,450 4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 142,371 107,964 109,547 128,330 128,330 126,000

PERSONNEL-BENEFITS
4201 Retirement 29,999 15,676 13,663 8,425 8,425 9,550 4202 FICA/Medicare 2,314 1,729 1,836 1,880 1,880 2,025 4203 State Unemployment/SDI 161 255 222 176 176 176 4206 Medical Insurance 7,993 4,059 7,810 8,355 8,355 9,600 4207 Dental Insurance 376 258 567 560 560 560
4208 Vision Insurance 220 61 112 115 115 115
4209 Life Insurance 777 343 568 700 700 750
4224 Benefit Cash Out 15,959 10,680 18,398 17,865 17,865 18,115 4225 Vehicle/Cell Allowance 900 150 — 900 900 —
TOTAL PERSONNEL-BENEFITS 58,699 33,211 43,176 38,976 38,976 40,891 PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services 4,922 7,917 7,461 9,001 38,001 8,001 TOTAL PROFESSIONAL & TECH.

SERVICES 4,922 7,917 7,461 9,001 38,001 8,001

OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 5,018 9,447 21,507 12,302 12,302 15,501 4521 Membership & Dues 564 720 885 1,050 1,050 1,050 TOTAL OTHER SERVICES 5,582 10,167 22,392 13,352 13,352 16,551

SUPPLIES
4601 Supplies 578 855 877 800 800 1,400
4612 Operating Supplies 143 1,133 740 500 500 1,000 TOTAL SUPPLIES 721 1,988 1,617 1,300 1,300 2,400
TOTAL HUMAN RESOURCES 212,295 161,247 184,193 190,959 219,959 193,843 28 331

CITY OF ALISO VIEJO
Government Services
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
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 1.0 1.0 1.0 1.0
Office Assistant 0.5 0.5 0.5 0.5 0.5
Total 2.5 2.5 2.5 2.5 2.5
29 332
Administration & Support
CITY OF ALISO VIEJO Government Services
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-1601
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 221,560 238,381 261,073 282,400 282,400 304,300 4102 Part Time Wages 18,130 16,484 21,246 24,000 24,000 25,830 4104 Overtime Pay 1986 64 650 2000 2000 2000
TOTAL PERSONNEL-SALARIES 241,675 254,929 282,969 308,400 308,400 332,130

PERSONNEL-BENEFITS
4201 Retirement 46,881 52,449 59,175 70,265 70,265 81,135 4202 FICA/Medicare 3,750 3,959 4,340 4,520 4,520 4,870 4203 State Unemployment/SDI 492 604 555 530 530 528 4206 Medical Insurance 28,624 29,848 31,765 32,670 32,670 39,100 4207 Dental Insurance 3,049 3,326 3,238 3,195 3,195 3,200 4208 Vision Insurance 466 466 466 470 470 470
4209 Life Insurance 1,243 1,296 1,476 1,710 1,710 1,650 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 16,957 18,213 18,305 17,450 17,450 15,205 4225 Vehicle/Cell 900 900 900 900 900 900
TOTAL PERSONNEL-BENEFITS 102,362 111,061 120,220 131,710 131,710 147,058 PROFESSIONAL & TECH. SERVICES
4301 Professional Services — — — — — —
4303 Legal Notices 7,415 10,993 10,881 8,500 8,500 8,500 4305 Technology Services 47,537 34,625 44,266 36,000 36,400 38,000 4309 Other Contractual Services 365 1,054 660 3,000 2,600 3,000 4310 Contractual Employment Services — — — — — —
TOTAL PROFESSIONAL & TECH.

SERVICES
55,317 46,673 55,807 47,500 47,500 49,500

OTHER SERVICES
4502 Awards & Recognitions 3,489 670 902 1,000 1,000 1,000 4511 Communication — — — — — —
4513 Printing — — — — — —
4520 Mtgs/Conf./Trng & Dev. 1,897 7,819 9,765 13,000 13,000 9,000 4521 Membership & Dues 1,150 1,020 2,095 1,640 1,640 1,640 4525 Election 36,835 — 55,786 — — 50,000
TOTAL OTHER SERVICES 43,371 9,509 68,548 15,640 15,640 61,640

SUPPLIES
4601 Supplies 291 457 509 500 500 500
4611 Publications/Reference Materials 60 44 — 300 300 300 4612 Operating Supplies — — 120 — — —
4620 Minor Equipment — — — — — —
TOTAL SUPPLIES 351 501 629 800 800 800

CONTRACT SERVICES
4734 Codification 2,228 1,927 4,316 4,000 4,000 4,000 TOTAL CONTRACT SERVICES 2,228 1,927 4,316 4,000 4,000 4,000 TOTAL GOVERNMENT SVCS 445,305 424,599 532,489 508,050 508,050 595,128 30 333

CITY OF ALISO VIEJO
City Attorney
FY 2024-2025
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
31 334
Administration & Support
CITY OF ALISO VIEJO City Attorney
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-2101
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4304 Legal Services 326,156 347,591 322,367 321,300 321,300 300,000 TOTAL PROFESSIONAL & TECH.

SERVICES
326,156 347,591 322,367 321,300 321,300 300,000

OTHER SERVICES
4532 Special Projects 15,668 34,803 90,110 52,500 52,500 75,000 4701 NPDES 5,043 743 1,745 5,000 5,000 5,000
4731 General Plan — — — 21,000 21,000 21,000
4733 Zoning Code 4,768 4,470 5,165 7,500 7,500 7,500 4734 Codification — — — 1,500 1,500 0
4735 Litigation 16,257 235,388 350,778 78,750 78,750 73,900 TOTAL OTHER SERVICES 41,735 275,404 447,797 166,250 166,250 182,400 TOTAL CITY ATTORNEY 367,891 622,995 770,164 487,550 487,550 482,400 32 335

CITY OF ALISO VIEJO
Financial Services
FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
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 — — — —
Accounting Supervisor — 1.0 1.0 — —
Senior Accountant — — — 1.0 1.0
Accountant/Payroll 1.4 1.0 1.0 1.0 1.0
Junior Accountant 1.0 1.0 — — —
Accounting Technician — — 1.0 1.0 1.0
Office Assistant — 0.2 0.2 — —
Total 4.4 4.2 4.2 4.0 4.0
* Office appointed by the City Council
33 336
Administration & Support
CITY OF ALISO VIEJO Financial Services
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-2501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 462,177 332,771 464,842 451,000 451,000 510,300 4102 Part Time Wages — 48,393 972 — — —
4104 Overtime Pay 1,378 1,115 — 5,000 5,000 5,000 TOTAL PERSONNEL-SALARIES 463,555 382,278 465,814 456,000 456,000 515,300

PERSONNEL-BENEFITS
4201 Retirement 73,143 54,088 82,085 83,545 83,545 97,135 4202 FICA/Medicare 7,824 6,123 7,469 6,700 6,700 7,500 4203 State Unemployment/SDI 731 1,103 735 705 705 705 4206 Medical Insurance — 24,381 39,227 36,300 36,300 27,200 4207 Dental Insurance 1,354 2,707 3,673 3,045 3,045 1,760 4208 Vision Insurance 324 398 421 390 390 290
4209 Life Insurance 2,488 1,882 2,650 2,700 2,700 2,850 4221 Flex Benefits — — 1,578 — — —
4224 Benefit Cash Out 85,442 58,651 57,494 67,820 67,820 81,055 4225 Vehicle/Cell 1,425 1,200 1,575 900 900 900
TOTAL PERSONNEL-BENEFITS 172,731 150,532 196,909 202,105 202,105 219,395 PROFESSIONAL & TECH. SERVICES
4301 Professional Services 93,331 82,072 101,761 134,260 134,260 114,100 4305 Technology Services 23,891 22,325 17,981 23,980 23,980 26,150 4309 Other Contractual Services 18,406 26,435 26,734 24,930 24,930 18,160 TOTAL PROFESSIONAL & TECH. SERVICES 135,628 130,832 146,475 183,170 183,170 158,410

OPERATING EXPENDITURES
4481 Computer Expense — — — — — —
TOTAL OPERATING EXPENDITURES — — — — — —

OTHER SERVICES
4512 Postage 50 — 5 250 250 250
4513 Printing 490 — 1,448 500 500 500
4520 Mtgs/Conf./Trng & Dev. 3,930 2,413 3,551 6,960 6,960 7,960 4521 Membership & Dues 750 675 950 1,370 1,370 1,420 4541 Subscription Financing Principal — — 5,067 —
4542 Subscription Financing Interest — — 76 —
TOTAL OTHER SERVICES 5,221 3,088 11,097 9,080 9,080 10,130

SUPPLIES
4601 Supplies 946 831 898 1,500 1,500 1,500
4611 Publications/Reference Materials 1,077 20 — 205 205 205 4612 Operating Supplies — — — 500 500 0
4620 Minor Equipment 398 — — — — —
TOTAL SUPPLIES 2,421 851 898 2,205 2,205 1,705
TOTAL FINANCE 779,554 667,581 821,193 852,560 852,560 904,940 34 337

CITY OF ALISO VIEJO
Information Technology
FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

Information Technology Manager 1.0 1.0 1.0 1.0 1.0 Systems Administrator 0.5 1.0 1.0 1.0 1.0
IT Analyst 1.0 1.0 1.0 1.0 1.0
Total 2.5 3.0 3.0 3.0 3.0
35 338
Administration & Support
CITY OF ALISO VIEJO Information Technology
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-3101
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 216,338 316,728 344,465 378,900 378,900 400,810 4102 Part Time Wages 21,393 198 — 0 — —
4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 237,731 316,925 344,465 378,900 378,900 400,810

PERSONNEL-BENEFITS
4201 Retirement 39,358 51,193 50,844 58,525 58,525 65,300 4202 FICA/Medicare 2,869 4,989 5,376 5,530 5,530 5,900 4203 State Unemployment/SDI 500 441 588 530 530 530 4206 Medical Insurance 21,898 42,026 45,271 45,360 45,360 52,100 4207 Dental Insurance 2,296 4,177 4,213 4,155 4,155 4,810 4208 Vision Insurance 354 580 557 535 535 535
4209 Life Insurance 1,190 1,750 1,870 2,350 2,350 2,500 4224 Benefit Cash Out 24,549 28,848 26,137 30,615 30,615 28,630 4225 Vehicle/Cell 1,800 2,625 2,614 2,700 2,700 2,700 TOTAL PERSONNEL-BENEFITS 94,814 136,629 137,471 150,300 150,300 163,005 PROFESSIONAL & TECH. SERVICES
4301 Professional Services 81,758 81,490 24,748 85,000 85,000 80,000 4305 Technology Services 109,349 116,657 119,011 136,350 126,715 139,071 TOTAL PROFESSIONAL & TECH.

SERVICES
191,108 198,147 143,759 221,350 211,715 219,071

OPERATING EXPENDITURES
4481 Computer Expense 204,552 204,361 283,664 336,262 336,262 326,090 TOTAL OPERATING EXPENDITURES 204,552 204,361 283,664 336,262 336,262 326,090

OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 1,299 7,691 4,134 10,500 10,500 10,500 4521 Membership & Dues 260 490 2,468 1,060 1,060 1,060 TOTAL OTHER SERVICES 1,559 8,181 6,602 11,560 11,560 11,560

SUPPLIES
4601 Supplies 1,414 653 884 6,500 6,500 6,500
4611 Publications/Reference Materials 20 — 319 500 500 500 4612 Operating Supplies — — 32 250 250 250
4620 Minor Equipment — 62 0 500 500 500
TOTAL SUPPLIES 1,434 715 1,234 7,750 7,750 7,750
TOTAL INFORMATION TECHNOLOGY 731,197 864,958 917,195 1,106,122 1,096,487 1,128,286 36 339

CITY OF ALISO VIEJO
Non-Departmental
FY 2024-2025
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.
37 340
Administration & Support
CITY OF ALISO VIEJO Non-Departmental
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-3501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4301 Professional Services 25,970 18,065 19,227 30,001 29,001 12,000 4306 Website Services 4,481 5,470 5,595 11,140 11,140 11,140 4309 Other Contractual Services — — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES 30,451 23,535 24,822 41,141 40,141 23,140

OPERATING EXPENDITURES
4401 Equipment Maintenance — — — — — —
4411 Utilities — — — — — —
4421 Equipment Rental 12,070 4,965 4,257 17,000 7,600 7,600 4422 Equipment Rental Lease - Principal — 8,625 8,682 — 9,200 9,400 4431 Building & Ground Maintenance 24,709 34,357 27,446 62,385 62,385 69,600 4471 Rent 13,675 14,034 15,065 16,200 16,200 16,890 TOTAL OPERATING EXPENDITURES 50,454 61,980 55,451 95,585 95,385 103,490

OTHER SERVICES
4501 Advertising & Promotions — — — — — —
4512 Postage 352 1,852 3,763 5,000 5,000 5,000
4513 Printing 4,254 4,404 5,184 10,120 11,120 11,120 4516 Fuel 2,932 3,734 6,434 9,000 9,000 8,000
4517 Vehicle Maintenance 1,066 1,108 3,660 3,000 3,000 3,000 4520 Mtgs/Conf./Trng & Dev. — — 243 — — —
4521 Membership & Dues 55,278 47,869 53,291 60,870 60,870 65,095 4522 Insurance Expenses 235,175 282,261 330,395 403,645 403,645 408,255 4542 Interest Expense - Lease — 137 75 — 200 200
4553 Community Outreach — 16,888 25,226 10,001 10,001 10,001 TOTAL OTHER SERVICES 299,057 358,252 428,272 501,636 502,836 510,671

SUPPLIES
4601 Supplies 8,882 13,268 10,940 16,400 16,400 14,900 4612 Operating Supplies 5,223 15,675 13,456 14,881 14,881 14,881 4620 Minor Equipment 1,872 — 13,994 — — —
TOTAL SUPPLIES 15,977 28,943 38,390 31,281 31,281 29,781 TOTAL NON-DEPARTMENTAL 395,939 472,711 546,935 669,643 669,643 667,082 38 341

RECREATION & COMMUNITY

SERVICES
39 342

CITY OF ALISO VIEJO
Recreation & Community Services
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

Director of Recreation & Community Services — — — — — Recreation & Community Svcs. Manager 1.0 1.0 1.0 1.0 1.0 Recreation & Community Svcs. Supervisor 1.0 1.0 2.0 2.0 2.0 Recreation & Community Svcs. Coordinator 0.6 2.0 2.0 2.0 2.0 Recreation & Community Svcs. Specialist — — 2.0 2.0 2.0 Community Outreach Specialist 0.3 0.3 — — —
Senior Recreation/Recreation Leader — — 11.1 5.5 5.5 Total 2.9 4.3 18.1 12.5 12.5
40 343
Recreation & Community Services
CITY OF ALISO VIEJO Consolidated
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
Consolidated
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 380,253 436,308 474,889 567,100 567,100 615,050 4102 Part Time Wages 58,264 155,395 187,373 200,000 235,000 200,000 4104 Overtime Pay 3,397 3,085 1,413 5,000 5,000 5,000 TOTAL PERSONNEL-SALARIES 441,914 594,788 663,675 772,100 807,100 820,050

PERSONNEL-BENEFITS
4201 Retirement 53,281 60,773 49,667 68,731 68,731 64,635 4202 FICA/Medicare 7,805 10,202 11,451 11,200 11,200 12,130 4203 State Unemployment/SDI 2,154 2,964 3,530 4,405 4,405 3,535 4206 Medical Insurance 28,299 37,865 43,692 56,725 56,725 65,370 4207 Dental Insurance 1,210 1,778 1,671 1,805 1,805 3,050 4208 Vision Insurance 296 434 484 615 615 600
4209 Life Insurance 2,219 2,502 2,590 3,650 3,650 4,000 4221 Flex Benefits 73,848 99,780 116,831 132,795 132,795 132,055 4224 Benefit Cash Out 24,549 12,485 — — — —
4225 Vehicle/Cell 900 788 2,700 2,700 2,700 2,700 TOTAL PERSONNEL-BENEFITS 194,561 229,571 232,616 282,626 282,626 288,075 PROFESSIONAL & TECH. SERVICES
4301 Professional Services — — — — — —
4305 Technology Services 29,288 53,568 63,903 109,445 109,445 116,010 4309 Other Contractual Services 82,702 355,239 410,384 334,800 334,800 392,800 TOTAL PROFESSIONAL & TECH. SERVICES 111,990 408,807 474,287 444,245 444,245 508,810

OPERATING EXPENDITURES
4411 Utilities 76,393 119,328 75,708 117,000 117,000 120,500 4431 Building & Grounds Maintenance 222,635 336,734 364,929 403,250 408,050 429,651 4451 Farm Operating Expenditures — 9,234 345,667 20,000 335,000 325,000 4461 Other Equipment Maintenance — 688 724 5,500 5,500 5,500 4481 Computer Expense — — — — — —
TOTAL OPERATING EXPENDITURES 299,028 465,984 787,028 545,750 865,550 880,651

OTHER SERVICES
4501 Advertising & Promotions 87,607 167,522 173,575 100,000 100,000 100,000 4511 Communication 3,154 2,627 2,421 3,240 12,875 3,240 4513 Printing 82 — — — — —
4520 Mtgs/Conf./Trng & Dev. 7,417 3,966 2,596 20,995 20,995 12,995 4521 Membership & Dues 2,512 2,575 2,637 3,325 3,325 3,395 4522 Insurance Expense 1,522 2,409 3,063 4,400 4,400 4,400 4523 Miscellaneous Charges/Expense — — — — — —
4524 Recreation - Senior Program — 1,035 5,131 7,520 7,520 7,710 4526 Recreation Activities — — — — — —
4527 Recreation - City Special Events 118,330 106,196 101,599 123,240 123,240 112,860 4528 Recreation - Partner Events — 1,081 2,606 4,500 4,500 4,750 4529 Recreation - Youth Programs 168,846 174,030 198,242 186,500 186,500 186,500 4530 Community Grants 9,538 11,738 7,524 13,690 13,690 14,570 4531 Community Outreach 2,515 15,421 1,230 4,725 4,725 2,925 4532 Special Projects 11,399 3,494 7,084 5,001 5,001 5,001 4533 Community Assistance Grants 18,500 15,500 15,500 9,500 9,500 9,500 4534 Community Events — 21 — — — —
4536 Summer Camp Scholarships 7,851 6,645 5,653 6,000 6,000 6,000 4561 Taxes/Fees/Permits 8,423 34,423 35,328 31,000 31,000 57,200 4570 Summer Camp Expense 10,282 46,885 45,081 59,000 59,000 64,000 TOTAL OTHER SERVICES 457,978 595,568 609,270 582,636 592,271 595,046 41 344
Recreation & Community Services
CITY OF ALISO VIEJO Consolidated
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
Consolidated
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

SUPPLIES
4601 Supplies 6,099 6,497 12,246 17,500 15,500 15,500 4612 Operating Supplies 6,757 17,854 17,850 20,000 17,200 26,000 4620 Minor Equipment 6,703 4,943 3,213 5,000 5,000 5,000 TOTAL SUPPLIES 19,559 29,294 33,309 42,500 37,700 46,500 6102 Scholarships — — 2,428 — — —
TOTAL SCHOLARSHIPS — — 2,428 — — —
TOTAL COMMUNITY SERVICE ADMINISTRATION 1,525,030 2,324,012 2,802,613 2,669,857 3,029,492 3,139,132 42 345
Recreation & Community Services
CITY OF ALISO VIEJO C.S. Administration
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4101
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 140,345 70,808 — — — —
4102 Part Time Wages — — — — — —
4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 140,345 70,808 — — — —

PERSONNEL-BENEFITS
4201 Retirement 29,596 19,598 — — — —
4202 FICA/Medicare 2,380 1,157 — — — —
4203 State Unemployment/SDI 161 147 — — — —
4206 Medical Insurance 3,106 3,504 3,600 3,720 3,720 3,870 4207 Dental Insurance — — — — — —
4208 Vision Insurance — — — — — —
4209 Life Insurance 767 624 — — — —
4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 24,549 12,485 — — — —
4225 Vehicle/Cell 900 488 0 — — —
TOTAL PERSONNEL-BENEFITS 61,459 38,003 3,600 3,720 3,720 3,870

OPERATING EXPENDITURES
4481 Computer Expense — — — — — —
TOTAL OPERATING — — — — — —

OTHER SERVICES
4501 Advertising & Promotions 87,607 167,522 173,575 100,000 100,000 100,000 4511 Communication — — — — 9,635 —
4520 Mtgs/Conf./Trng & Dev. 7,417 3,966 2,596 20,995 20,995 12,995 4521 Membership & Dues 2,512 2,575 2,637 3,325 3,325 3,395 4522 Insurance Expense 1,522 2,409 3,063 4,400 4,400 4,400 4524 Recreation - Senior Program — 1,035 5,131 7,520 7,520 7,710 4526 Recreation - Activities — — — — — —
4527 Recreation - City Special Events 118,330 106,196 101,599 123,240 123,240 112,860 4528 Recreation - Partner Events — 1,081 2,606 4,500 4,500 4,750 4529 Recreation - Youth Programs 11,346 16,530 20,742 9,000 9,000 9,000 4530 Community Grants 9,538 11,738 7,524 13,690 13,690 14,570 4531 Community Outreach 2,515 15,421 1,230 4,725 4,725 2,925 4532 Special Projects 11,399 3,494 7,084 5,001 5,001 5,001 4533 Community Assistance Grants 18,500 15,500 15,500 9,500 9,500 9,500 4534 Community Events — 21 0 — — —
TOTAL OTHER SERVICES 270,685 347,488 343,286 305,896 315,531 287,106

SUPPLIES
4601 Supplies 1,426 204 1,929 2,000 2,000 2,000
4612 Operating Supplies — — — — — —
4620 Minor Equipment 1,007 — — — — —
TOTAL SUPPLIES 2,434 204 1,929 2,000 2,000 2,000

SCHOLARSHIPS
7501 Scholarships — — 2,428 — — —
TOTAL SCHOLARSHIPS — — 2,428 — — —
TOTAL C.SVCS ADMINISTRATION 474,922 456,503 351,243 311,616 321,251 292,976 43 346
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Park
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4102
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services — — — — — —
TOTAL PROFESSIONAL & TECH. SERVICES — — — — — —

OPERATING EXPENDITURES
4411 Utilities 21,610 22,864 16,579 26,000 26,000 26,000 4431 Building & Ground Maintenance 134,119 124,150 132,332 149,250 149,250 153,050 4461 Other Equipment Maintenance 0 688 724 5,500 5,500 5,500 TOTAL OPERATING EXPENDITURES 155,729 147,702 149,634 180,750 180,750 184,550 TOTAL IGLESIA PARK 155,729 147,702 149,634 180,750 180,750 184,550 44 347
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Building
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4103
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4309 Other Contractual Services 2,920 2,973 840 1,800 1,800 1,800 TOTAL PROFESSIONAL & TECH. SERVICES 2,920 2,973 840 1,800 1,800 1,800

OPERATING EXPENDITURES
4411 Utilities 16,998 16,216 16,825 23,000 23,000 26,500 4431 Building & Ground Maintenance 21,694 24,162 19,605 34,000 34,000 34,000 TOTAL OPERATING EXPENDITURES 38,692 40,378 36,430 57,000 57,000 60,500 TOTAL IGLESIA BUILDING 41,612 43,351 37,270 58,800 58,800 62,300 45 348
Recreation & Community Services
CITY OF ALISO VIEJO Iglesia Park Community Center
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4104
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
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 157,500 157,500 177,500 177,500 177,500 177,500 TOTAL OTHER SERVICES 157,500 157,500 177,500 177,500 177,500 177,500

SUPPLIES
4601 Supplies — — — — — —
4620 Minor Equipment — — — — — —
TOTAL SUPPLIES — — — — — —
TOTAL IGLESIA PARK COMM CENTER 157,500 157,500 177,500 177,500 177,500 177,500 46 349
Recreation & Community Services
CITY OF ALISO VIEJO Recreation Services
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
103-4105
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
Personnel-Salaries
4101 Regular Employees 239,908 365,500 474,889 567,100 567,100 615,050 4102 Part-Time Wages 58,264 155,395 187,373 200,000 235,000 200,000 4104 Overtime Pay 3,397 3,085 1,413 5,000 5,000 5,000 Total Personnel-Salaries 301,569 523,980 663,675 772,100 807,100 820,050 Personnel-Benefits
4201 Retirement 23,685 41,174 49,667 68,731 68,731 64,635 4202 FICA/Medicare 5,425 9,045 11,451 11,200 11,200 12,130 4203 State Unemployment/Claim 1,993 2,817 3,530 4,405 4,405 3,535 4206 Medical Insurance 25,193 34,361 40,092 53,005 53,005 61,500 4207 Dental Insurance 1,210 1,778 1,671 1,805 1,805 3,050 4208 Vision Insurance 296 434 484 615 615 600
4209 Life Insurance 1,451 1,878 2,590 3,650 3,650 4,000 4224 Benefit Cash Out 73,848 99,780 116,831 132,795 132,795 132,055 4225 Vehicle/Cell — 300 2,700 2,700 2,700 2,700
Total Personnel-Benefits 133,100 191,566 229,015 278,906 278,906 284,205 Professional & Tech. Services
4301 Professional Services — — — — — —
4305 Technology Services 29,288 53,568 63,903 109,445 109,445 116,010 4309 Other Contractual Services 79,782 352,266 409,544 333,000 333,000 391,000 Total Professional & Tech. Services 109,070 405,834 473,447 442,445 442,445 507,010 Operating Expenditures
4411 Utilities 37,785 80,247 42,304 68,000 68,000 68,000 4431 Building & Grounds Maintenance 66,821 188,422 212,993 220,000 224,800 242,601 4511 Communication 3,154 2,627 2,421 3,240 3,240 3,240 4451 Farm Operating Expenditures — 9,234 345,667 20,000 335,000 325,000 4513 Printing 82 — — — — —
4523 Miscellaneous Charges/Expense — — — — — —
4536 Summer Camp Scholarships 7,851 6,645 5,653 6,000 6,000 6,000 4561 Taxes/Fees/Permits 8,423 34,423 35,328 31,000 31,000 57,200 4570 City Camp Expenses 10,282 46,885 45,081 59,000 59,000 64,000 Total Operating Expenditures 134,398 368,483 689,447 407,240 727,040 766,041 Supplies
4601 Supplies 4,673 6,292 10,317 15,500 13,500 13,500 4612 Operating Supplies 6,757 17,854 17,850 20,000 17,200 26,000 4620 Minor Equipment 5,696 4,943 3,213 5,000 5,000 5,000 Total Supplies 17,125 29,089 31,380 40,500 35,700 44,500 TOTAL APPROPRIATIONS 695,262 1,518,953 2,086,963 1,941,191 2,291,191 2,421,806 — —
47 350
Community Development
48 351

CITY OF ALISO VIEJO
Community Development
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

Director of Community Development 1.0 1.0 1.0 1.0 1.0
Senior Planner 1.8 2.0 2.0 1.0 1.0
Assistant Planner — 1.0 1.0 1.0 1.0
Planning Technician 1.0 — — — —
Planning Aide — — 1.0 — —
Administrative Secretary 1.0 1.0 — — —
Office Assistant — — — — —
Permit Technician — — 1.0 2.0 2.0
Total 4.8 5.0 6.0 5.0 5.0
49 352
Community Development
CITY OF ALISO VIEJO Planning
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4401
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 467,496 487,768 331,999 412,925 412,925 453,560 4102 Part-Time Employees 15,643 24,975 9,351 — — — 4104 Overtime Pay 1,238 — — — — —
TOTAL PERSONNEL-SALARIES 484,377 512,743 341,350 412,925 412,925 453,560

PERSONNEL-BENEFITS
4201 Retirement 83,920 79,570 61,773 67,350 67,350 78,150 4202 FICA/Medicare 7,168 7,678 5,854 6,500 6,500 6,650 4203 State Unemployment/Claim 1,396 865 695 530 530 530 4206 Medical Insurance 71,069 70,710 8,508 10,920 10,920 12,335 4207 Dental Insurance 3,838 4,008 2,765 2,965 2,965 2,970 4208 Vision Insurance 521 568 408 450 450 450
4209 Life Insurance 2,559 2,534 1,773 2,600 2,600 2,600 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 16,317 21,048 57,315 68,195 68,195 68,340 4225 Vehicle/Cell 900 750 750 900 900 900
TOTAL PERSONNEL-BENEFITS 187,688 187,731 139,841 160,410 160,410 172,925 PROFESSIONAL & TECH. SERVICES
4305 Technology Services — — — 100,000 100,000 100,000 4309 Other Contractual Services 53,845 74,472 189,042 68,000 88,000 40,001 TOTAL PROFESSIONAL & TECH.

SERVICES
53,845 74,472 189,042 168,000 188,000 140,001

OTHER SERVICES
4513 Printing — 87 508 10,000 10,000 10,000
4520 Mtgs/Conf./Trng & Dev. (668) 822 2,261 12,000 12,000 12,000 4521 Membership & Dues 1,765 1,707 1,904 5,000 5,000 5,000 4532 Special Projects (5,413) 30,642 86,983 60,100 60,100 100 4535 Special Events — — — — — —
4541 Subscription Financing Principal — — 62,655 — — — 4542 Subscription Financing Interest — — 1,997 — — — TOTAL OTHER SERVICES (4,316) 33,258 156,308 87,100 87,100 27,100

SUPPLIES
4601 Supplies 1,144 677 118 2,500 2,500 2,500
4611 Publications/Reference Materials — 99 — — — — 4612 Operating Supplies 345 — — — — —
4620 Minor Equipment 1,368 — — — — —
TOTAL SUPPLIES 2,857 776 118 2,500 2,500 2,500

CONTRACT SERVICES
4731 C.S. - General Plan 50,985 12,305 — 100,000 100,000 50,000 4732 C.S. - Planning — — 89,529 — — —
4733 C.S. - Zoning Code — — — — — —
4781 C.S. - Other — — — — — —
TOTAL CONTRACT SERVICES 50,985 12,305 89,529 100,000 100,000 50,000 TOTAL PLANNING 775,437 821,285 916,187 930,935 950,935 846,086 50 353
Community Development
CITY OF ALISO VIEJO Building & Safety
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4402
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 73,971 77,459 155,552 173,585 173,585 179,100 4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 73,971 77,459 155,552 173,585 173,585 179,100

PERSONNEL-BENEFITS
4201 Retirement 5,915 6,079 10,966 13,150 13,150 14,475 4202 FICA/Medicare 1,181 1,213 2,663 2,550 2,550 2,650 4203 State Unemployment/Claim 161 147 588 355 355 355 4206 Medical Insurance 14,550 16,898 18,498 21,715 21,715 — 4207 Dental Insurance 2,296 2,505 2,037 2,405 2,405 — 4208 Vision Insurance 354 354 295 355 355 —
4209 Life Insurance 407 428 787 1,100 1,100 1,200 4224 Benefit Cash Out 7,348 6,170 23,977 29,305 29,305 53,760 TOTAL PERSONNEL-BENEFITS 32,213 33,793 59,811 70,935 70,935 72,440

OTHER SERVICES
4513 Printing 7,295 15,003 12,396 18,000 18,000 18,000 4520 Mtgs/Conf./Trng & Dev. — 175 — 1,000 1,000 1,000 4561 Taxes/Fees/Permits 18,479 (15,810) 8,202 — — — TOTAL OTHER SERVICES 25,774 (632) 20,598 19,000 19,000 19,000

SUPPLIES
4601 Supplies 729 1,016 621 3,500 3,500 3,500
4612 Operating Supplies 432 — — 500 500 500
TOTAL SUPPLIES 1,161 1,016 621 4,000 4,000 4,000

CONTRACT SERVICES
4751 C.S. - Building 553,487 453,900 533,319 515,000 515,000 535,000 TOTAL CONTRACT SERVICES 553,487 453,900 533,319 515,000 515,000 535,000 TOTAL BUILDING & SAFETY 686,606 565,536 769,901 782,520 782,520 809,540 51 354
Community Development
CITY OF ALISO VIEJO Code Enforcement
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4403
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

SUPPLIES
4612 Operating Supplies 667 — 1,080 1,000 1,000 400 TOTAL SUPPLIES 667 — 1,080 1,000 1,000 400

CONTRACT SERVICES
4761 C.S. - Code Enforcement 97,471 84,369 90,720 100,000 105,000 152,800 4781 C.S. - Other — — — 2,000 2,000 2,000
TOTAL CONTRACT SERVICES 97,471 84,369 90,720 102,000 107,000 154,800 TOTAL CODE ENFORCEMENT 98,137 84,369 91,801 103,000 108,000 155,200 52 355
Community Development
CITY OF ALISO VIEJO Economic Development
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-1502
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4302 Economic Development & Marketing 819,163 63,777 56,467 55,000 35,000 16,000

TOTAL PROFESSIONAL & TECH

SERVICES
819,163 63,777 56,467 55,000 35,000 16,000

OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 40 — 569 2,000 2,000 — 4521 Membership & Dues 14,875 9,800 5,000 — — 5,000 TOTAL OTHER SERVICES 14,915 9,800 5,569 2,000 2,000 5,000

CONTRACT SERVICES
4781 C.S. - Other 253,432 407,867 655,671 685,000 2,205,000 2,305,000 TOTAL CONTRACT SERVICES 253,432 407,867 655,671 685,000 2,205,000 2,305,000 TOTAL ECONOMIC DEVELOPMENT 1,087,509 481,443 717,707 742,000 2,242,000 2,326,000 53 356

PUBLIC WORKS
54 357

CITY OF ALISO VIEJO
Public Works
FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
STAFF SUMMARY (FTE):

Director of Public Works 1.0 1.0 1.0 1.0 1.0
Associate Engineer 1.0 1.0 1.0 1.0 1.0
Facilities Supervisor — 1.0 1.0 1.0
Street Supervisor — — 1.0 1.0 1.0
Total 2.0 2.0 4.0 4.0 4.0
55 358
Public Works
CITY OF ALISO VIEJO P.W. Engineering
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4101 Regular Employees 405,058 415,019 522,082 575,320 575,320 608,350 4104 Overtime Pay 339 — — — — —
TOTAL PERSONNEL-SALARIES 405,397 415,019 522,082 575,320 575,320 608,350

PERSONNEL-BENEFITS
4201 Retirement 41,880 43,406 54,452 66,000 66,000 69,385 4202 FICA/Medicare 6,179 6,346 7,943 8,400 8,400 8,900 4203 State Unemployment/Claim 483 588 735 705 705 705 4206 Medical Insurance 50,881 50,490 73,994 80,465 80,465 87,700 4207 Dental Insurance 3,877 3,628 4,833 4,950 4,950 6,170 4208 Vision Insurance 692 626 962 1,025 1,025 1,065 4209 Life Insurance 2,145 2,139 2,768 3,350 3,350 3,450 4221 Flex Benefits — — — — — —
4224 Benefit Cash Out 18,195 20,796 23,276 21,115 21,115 22,275 4225 Vehicle/Cell 2,700 2,558 3,450 3,600 3,600 3,600 TOTAL PERSONNEL-BENEFITS 127,033 130,577 172,413 189,610 189,610 203,250 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 1,500 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 14,500 14,500 14,500

OTHER SERVICES
4513 Printing 305 — — 500 500 500
4516 Fuel — — — — — —
4520 Mtgs/Conf./Trng & Dev. 1,069 3,638 2,711 11,000 11,000 11,000 4521 Membership & Dues 685 625 1,382 1,300 1,300 1,300 4562 Permits 173,857 178,132 173,376 212,600 237,600 257,000 TOTAL OTHER SERVICES 175,916 182,395 177,469 225,400 250,400 269,800

SUPPLIES
4601 Supplies 871 756 454 1,000 1,000 1,000
4612 Operating Supplies 1,739 1,388 3,881 3,000 3,000 3,000 4620 Minor Equipment 720 — — 500 500 500
TOTAL SUPPLIES 3,330 2,144 4,335 4,500 4,500 4,500

CONTRACT SERVICES
4701 NPDES 317,072 361,105 220,756 291,500 266,500 265,400 4702 AB939 - Solid Waste 41,351 49,520 88,848 60,000 60,000 60,000 4736 C.S. - Master Plans 84,485 42,193 — — — —
4741 C.S. - City Engineering 75,171 78,431 85,912 70,000 70,000 70,000 TOTAL CONTRACT SERVICES 518,079 531,249 395,515 421,500 396,500 395,400 TOTAL ENGINEERING 1,316,453 1,275,921 1,284,234 1,430,830 1,430,830 1,495,800 56 359
Public Works
CITY OF ALISO VIEJO P.W. Traffic Engineering
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4502
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

CONTRACT SERVICES
4742 C.S. - Traffic Engineering — — — — — —
TOTAL CONTRACT SERVICES — — — — — —
TOTAL TRAFFIC ENGINEERING — — — — — —
57 360
Public Works
CITY OF ALISO VIEJO P.W. Street Maintenance
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-4503
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

CONTRACT SERVICES
4771 C.S. - Street Maintenance 472,214 543,051 380,306 443,700 443,700 443,700 TOTAL CONTRACT SERVICES 472,214 543,051 380,306 443,700 443,700 443,700 TOTAL STREET MAINTENANCE 472,214 543,051 380,306 443,700 443,700 443,700 58 361

PUBLIC SAFETY
59 362

CITY OF ALISO VIEJO
Law Enforcement
FY 2024-2025
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 2024-25
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 2024-25
60 363
Public Safety
CITY OF ALISO VIEJO Law Enforcement
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-5101
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget
PROFESSIONAL & TECH. SERVICES
4308 Law Enforcement 8,404,279 8,659,399 9,297,657 9,468,817 9,463,817 10,371,083 TOTAL PROFESSIONAL & TECH.

SERVICES
8,404,279 8,659,399 9,297,657 9,468,817 9,463,817 10,371,083 TOTAL LAW ENFORCEMENT-CONTRACT 8,404,279 8,659,399 9,297,657 9,468,817 9,463,817 10,371,083 Note: FY 2024-25 budget includes the freezing of one motor officer position. Estimated budget reduction of $340,000. 61 364
Public Safety
CITY OF ALISO VIEJO Law Enforcement - Other
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-5102
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

OPERATING EXPENDITURES
4462 Equipment Maintenance 6,178 3,545 1,582 5,000 5,000 5,000 TOTAL OPERATING EXPENDITURES 6,178 3,545 1,582 5,000 5,000 5,000

OTHER SERVICES
4511 Communication 578 533 493 600 600 600
4516 Fuel 11,852 12,944 11,617 16,780 16,780 16,780 4517 Vehicle Maintenance 21,153 13,027 23,139 15,000 15,000 15,000 4520 Mtgs/Conf./Trng & Dev. 1,943 2,094 926 3,000 3,000 3,000 4535 Special Events 1,750 1,387 1,687 1,800 1,800 1,800 TOTAL OTHER SERVICES 37,276 29,986 37,862 37,180 37,180 37,180

SUPPLIES
4612 Operating Supplies 2,324 8,569 4,182 7,725 7,725 7,725 4613 Tactical Gear 3,849 2,681 1,155 4,000 4,000 1 TOTAL SUPPLIES 6,173 11,249 5,337 11,725 11,725 7,726

CONTRACT SERVICES
4721 C.S. - Crossing Guards 199,304 215,244 240,143 256,266 256,266 277,546 TOTAL CONTRACT SERVICES 199,304 215,244 240,143 256,266 256,266 277,546

PUBLIC SAFETY EQUIPMENT
4803 Public Safety Equipment 41,870 2,205 — — — — TOTAL PUBLIC SAFETY EQUIPMENT 41,870 2,205 — — — — TOTAL LAW ENFORCEMENT-OTHER 290,800 262,228 284,924 310,171 310,171 327,452 62 365
Public Safety
CITY OF ALISO VIEJO Crime Prevention
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-5103
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4102 Part-Time Wages 16,797 12,452 — — — —
4104 Overtime Pay — — — — — —
TOTAL PERSONNEL-SALARIES 16,797 12,452 — — — —

PERSONNEL-BENEFITS
4201 Retirement — 934 — — (1) —
4202 FICA/Medicare 244 181 — — — —
4203 State Unemployment/SDI 144 257 — — —
TOTAL PERSONNEL-BENEFITS 388 1,372 — — (1) —

OPERATING EXPENDITURES
4471 Rent 4,680 4,425 5,465 4,860 5,100 —
TOTAL OPERATING EXPENDITURES 4,680 4,425 5,465 4,860 5,100 —

OTHER SERVICES
4520 Mtgs/Conf./Trng & Dev. 999 — — 2,000 2,000 — 4521 Membership & Dues — — — — — —
TOTAL OTHER SERVICES 999 — — 2,000 2,000 —

SUPPLIES
4612 Operating Supplies 4,143 3,191 1,009 4,000 1,760 — TOTAL SUPPLIES 4,143 3,191 1,009 4,000 1,760 —
TOTAL CRIME PREVENTION 27,007 21,440 6,474 10,860 8,859 — 63 366
Public Safety
CITY OF ALISO VIEJO Animal Care Services
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-5301
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

CONTRACT SERVICES
4722 C.S. - Animal Care Services 337,073 376,235 405,499 474,500 474,500 530,621 TOTAL CONTRACT SERVICES 337,073 376,235 405,499 474,500 474,500 530,621 TOTAL ANIMAL CARE SERVICES 337,073 376,235 405,499 474,500 474,500 530,621 64 367
Public Safety
CITY OF ALISO VIEJO Emergency Operations Center
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-5401
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

PERSONNEL-SALARIES
4102 Part Time Wages — — 12,547 26,250 26,250 —
TOTAL PERSONNEL-SALARIES — — 12,547 26,250 26,250 —

PERSONNEL - BENEFITS
4201 Retirement — — 941 1,970 1,970 —
4202 FICA/Medicare — — 182 400 400 —
4203 State Unemployment/Claim — — 147 180 180 —
TOTAL PERSONNEL - BENEFITS — — 1,270 2,550 2,550 —

OPERATING EXPENDITURES
4301 Professional Services — 2,500 2,281 8,000 16,400 53,341 4471 Rent 2,573 2,985 3,341 2,760 2,760 9,200
TOTAL OPERATING EXPENDITURES 2,573 5,485 5,622 10,760 19,160 62,541

OTHER SERVICES
4520 Mtgs/Conf/Trng & Dev 220 403 853 1,000 1,000 1,000 4521 Membership & Dues 606 606 1,018 640 640 730
TOTAL OTHER SERVICES 826 1,009 1,871 1,640 1,640 1,730

SUPPLIES
4601 Supplies 13 43 315 500 500 500
4612 Operating Supplies 40,557 14,685 21,978 25,000 18,600 38,360 TOTAL SUPPLIES 40,570 14,728 22,293 25,500 19,100 38,860 TOTAL EMERGENCY OPERATIONS 43,969 21,222 43,603 66,700 68,700 103,131 65 368
Page Intentionally Left Blank
66 369
Transfers Out
CITY OF ALISO VIEJO Transfers Out
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
101-9501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

TRANSFERS OUT
4999 Transfers Out - General Fund 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 — — — — — —
TOTAL TRANSFERS OUT 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 TOTAL TRANSFERS OUT 5,143,527 1,082,257 1,321,571 1,415,090 1,427,053 1,357,452 NOTE Transfer Detail*
FD 261 - Aquatic Center 201,402
FD 331 - Capital Improvements 478,000
030 FD 332 - Wetlands 10,000
091 FD 332 - Dairy Fork Wetlands 10,000
FD 411 - COP Debt Service 658,050
Total 1,357,452
For Capital Improvement Projects detail, refer to page 87. 67 370
General Fund - City Hall
CITY OF ALISO VIEJO City Hall
Estimated Expenditures FY 2024-2025

ESTIMATED EXPENDITURES DETAIL
102-3501
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
Rev-Use of Money & Prop
34120 Rent - City Hall Lease 183,936 198,248 225,898 212,000 212,000 147,547 TOTAL ESTIMATED RESOURCES 183,936 198,248 225,898 212,000 212,000 147,547

APPROPRIATIONS
Professional & Tech. Services
4301 Professional Services 13,045 5,791 — 5,000 8,000 5,000 Total Professional & Tech. Services 13,045 5,791 — 5,000 8,000 5,000 Operating Expenditures
4411 Utilities 71,091 85,274 92,415 104,500 104,500 105,500 4431 Building & Grounds Maintenance 100,164 105,955 107,806 130,380 118,417 137,940 Total Operating Expenditures 171,255 191,229 200,221 234,880 222,917 243,440 Other Services
4561 Taxes/Fees 1,183 1,923 999 600 600 850
TOTAL OTHER SERVICES 1,183 1,923 999 600 600 850
TOTAL APPROPRIATIONS 185,484 198,944 201,220 240,480 231,517 249,290

CAPITAL OUTLAY
5910 Improvements 9,236 22,134 92 5,001 2,001 —
TOTAL CAPITAL OUTLAY 9,236 22,134 92 5,001 2,001 —

TRANSFERS OUT
4999 Transfers Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
68 371

SPECIAL REVENUE
FUNDS
69 372
Page Intentionally Left Blank
70 373
Special Revenue
CITY OF ALISO VIEJO 202 - Traffic Congestion Relief Fund Estimated Expenditures FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 1,800 (3,031) — 1,000 1,000 8,600 35050 AB2928-Traffic Congestion Relief — — 1,440 — — — TOTAL ESTIMATED RESOURCES 1,800 (3,031) 1,440 1,000 1,000 8,600

APPROPRIATIONS
4502-4301 Professional Services — — — — — —
TOTAL APPROPRIATIONS — — — — — —

TRANSFERS OUT
4999 Transfers - Out 33,493 11,769 16,567 — — —
TOTAL TRANSFERS OUT 33,493 11,769 16,567 — — —
33,493 11,769 16,567 — — —

FUND BALANCE
2911 Fund Balance - Beginning 122,602 90,909 76,109 1,234 60,982 61,982 TOTAL PROJECTED FUND BALANCE 90,909 76,109 60,982 2,234 61,982 70,582 NOTE: Transfer Out Detail*
Total 0
• For Capital Improvement Projects detail, refer to page 87. 71 374
Special Revenue
CITY OF ALISO VIEJO 203 - Gas Tax
Estimated Expenditures FY 2024-2025
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.

2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 19,067 (31,431) 6,287 9,400 9,400 129,200 35050 Gas Tax - 2105 254,957 277,293 295,140 340,000 340,000 320,000 35060 Gas Tax - 2106 159,931 176,685 189,991 215,000 215,000 200,000 35070 Gas Tax - 2107 345,000 331,702 402,227 408,000 408,000 430,000 35080 Gas Tax - Admin Tax 7,500 6,000 7,500 7,500 7,500 7,500 35090 Gas Tax - 2103 333,880 394,753 422,567 513,000 513,000 450,000 35095 Road Maintenance Rehabilitation1 — — — — — — 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 1,120,335 1,155,002 1,323,713 1,492,900 1,492,900 1,536,700

APPROPRIATIONS
4502-4301 Professional Services - Traffic Engineering 186,845 87,963 196,958 318,000 318,000 74,500 4502-4541 Subscription Financing Principal — — 16,080 — — — 4502-4542 Subscription Financing Interest — — 1,857 — — — 4503-4411 Utilities - Street Maintenance 250,473 267,763 294,896 290,000 325,000 344,500 4503-4771 C.S. Street Maintenance 625,930 571,247 599,142 608,800 608,800 608,800 4503-4772 C.S. Street Sweeping 104,024 104,024 75,038 105,000 105,000 115,000 4503-4803 Street Maintenance Equipment — 52,208 — — — TOTAL APPROPRIATIONS 1,167,272 1,030,996 1,236,179 1,321,800 1,356,800 1,142,800 TRANSFERS OUT*
4999 Transfers - Out — 131,915 177,000 — — —
TOTAL TRANSFERS OUT — 131,915 177,000 — — —
1,167,272 1,162,911 1,413,179 1,321,800 1,356,800 1,142,800

FUND BALANCE
2911 Fund Balance - Beginning1 787,586 740,649 732,739 756,439 643,272 779,372 TOTAL PROJECTED FUND BALANCE 740,649 732,739 643,272 927,539 779,372 1,173,272 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 87. 72 375
Special Revenue
CITY OF ALISO VIEJO 204 - Measure M
Estimated Expenditures FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 12,478 (40,196) 36,560 16,000 16,000 179,000 35604 Measure M-Grant 720,447 846,159 917,418 991,000 991,000 1,000,000 35605 Measure M-Competitive — 0 — — — —
35606 Measure M-SMP 4,414 56,414 36,346 38,512 38,512 39,971 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 737,339 862,377 990,325 1,045,512 1,045,512 1,218,971

APPROPRIATIONS
6104-4309 Other Contractual Services 0 4,140 20,524 37,578 37,578 50,000 TOTAL APPROPRIATIONS 0 4,140 20,524 37,578 37,578 50,000 TRANSFERS OUT*
4999 Transfers - Out 1,322,465 394,821 1,394,724 1,045,000 1,045,000 1,000,000 TOTAL TRANSFERS OUT 1,322,465 394,821 1,394,724 1,045,000 1,045,000 1,000,000 1,322,465 398,961 1,415,248 1,082,578 1,082,578 1,050,000

FUND BALANCE
2911 Fund Balance - Beginning** 1,436,674 851,547 1,314,963 298,289 890,039 852,973 TOTAL PROJECTED FUND BALANCE 851,547 1,314,963 890,039 261,223 852,973 1,021,944 NOTE: Transfer Out Detail*
134 FD 311 - Aliso Creek Rehab (Enterprise to SR73) 670,000 125 FD 311 - Glenwood Drive (SR73 to Aliso Creek) 330,000 Total 1,000,000
For Capital Improvement Projects detail, refer to page 87. 73 376
Special Revenue
CITY OF ALISO VIEJO 205 - RMRA
Estimated Expenditures FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 13,398 (27,626) (8,224) 10,000 10,000 139,000 35095 SB1 - RMRA 927,743 1,014,000 1,157,118 1,281,695 1,281,695 1,326,913 39999 Interfund Transfers — — — — — —
TOTAL ESTIMATED RESOURCES 941,141 986,373 1,148,894 1,291,695 1,291,695 1,465,913 TRANSFERS OUT*
4999 Transfers - Out 954,436 944,154 1,323,100 1,495,000 1,587,400 1,270,000 TOTAL TRANSFERS OUT 954,436 944,154 1,323,100 1,495,000 1,587,400 1,270,000

FUND BALANCE
2911 Fund Balance - Beginning** 796,636 783,341 825,561 262,700 651,356 355,651 TOTAL PROJECTED FUND BALANCE 783,341 825,561 651,356 59,395 355,651 551,564 NOTE: Transfer Out Detail*
125 Glenwood Rehab - SR73 to Aliso Creek 1,200,000
Rehab Design 70,000
Total 1,270,000
For Capital Improvement Projects detail, refer to page 87. 74 377
Special Revenue
CITY OF ALISO VIEJO 215 - Public Safety Grants
Estimated Expenditures FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 2,929 (4,882) 1,083 1,700 1,700 36,000 35616 SLESF 156,731 161,285 165,271 175,000 175,000 185,000 39999 Interfund Transfers 0 27,548 0 0 0 0
TOTAL ESTIMATED RESOURCES 159,660 183,951 166,354 176,700 176,700 221,000

APPROPRIATIONS
5102-4803 Public Safety Equipment 172,533 164,879 123,925 175,043 175,043 178,743 TOTAL APPROPRIATIONS 172,533 164,879 123,925 175,043 175,043 178,743

FUND BALANCE
2911 Fund Balance - Beginning 122,819 109,946 129,018 113,323 171,447 173,104 TOTAL PROJECTED FUND BALANCE 109,946 129,018 171,447 114,980 173,104 215,361 75 378
Special Revenue
CITY OF ALISO VIEJO 221 - AQMD Air Quality
Estimated Expenditures FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 19,251 (38,399) 3,956 13,000 13,000 164,000 35621 Air Quality Mgmt District 65,347 47,692 100,418 60,000 60,000 65,000 35622 MSRC Grant 65,390 — — — — —
39999 Transfers - In — — — — — —
TOTAL ESTIMATED RESOURCES 149,987 9,294 104,375 73,000 73,000 229,000

APPROPRIATIONS
6121-4309 Other Contractual Services — — — — — 150,000 6121-4803 Public Safety Equipment 82,630 — — 50,000 50,000 — TOTAL APPROPRIATIONS 82,630 — — 50,000 50,000 150,000

TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
82,630 — — 50,000 50,000 150,000

FUND BALANCE
2911 Fund Balance - Beginning 964,716 1,032,073 1,041,367 1,011,367 1,145,742 1,168,742 TOTAL PROJECTED FUND BALANCE 1,032,073 1,041,367 1,145,742 1,034,367 1,168,742 1,247,742 76 379
Special Revenue
CITY OF ALISO VIEJO 225 - Integrated Waste Management
Estimated Expenditures FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 200 (2,842) 120 1,000 1,000 7,200 35625 Beverage Container Recycling 12,595 12,635 12,968 13,000 13,000 13,000 35626 Used Oil Recycling Grant — — — — — —
35631 Other Grants — 71,231 — — 139,546 —
TOTAL ESTIMATED RESOURCES 12,795 81,024 13,088 14,000 153,546 20,200

APPROPRIATIONS
6125-4309 Other Contractual Services-Bev 23,518 15,184 8,281 16,000 16,000 16,000 6126-4309 Other Contractual Services-Oil — — — — — — 6141-4309

OTHER CONTRACTUAL SERVICES-
SB1383 — — — — 210,777 139,546
TOTAL APPROPRIATIONS 23,518 15,184 8,281 16,000 226,777 155,546

TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
23,518 15,184 8,281 16,000 226,777 155,546

FUND BALANCE
2911 Fund Balance - Beginning 28,476 17,752 83,592 80,518 88,400 15,169 TOTAL PROJECTED FUND BALANCE 17,752 83,592 88,400 78,518 15,169 (120,177) 77 380
Special Revenue
CITY OF ALISO VIEJO 231 - Other Grants
Estimated Expenditures FY 2024-2025
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.
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings — — — — — —
35230 State Grants 15,033 72,873 174,575 — — 200,000 35631 Other Grants — — — — — —
TOTAL ESTIMATED RESOURCES 15,033 72,873 174,575 — — 200,000

APPROPRIATIONS
6131-4309 Other Contractual Services — — 11,009 — 48,992 — TOTAL APPROPRIATIONS — — 11,009 — 48,992 —
TRANSFERS OUT*
4999 Transfers - Out 97,451 348,569 27,783 1 1 200,000 TOTAL TRANSFERS OUT 97,451 348,569 27,783 1 1 200,000 97,451 348,569 38,792 1 48,993 200,000

FUND BALANCE
2911 Fund Balance - Beginning 44,085 (38,334) (314,029) (302,316) (178,246) (227,239) TOTAL PROJECTED FUND BALANCE (38,333) (314,029) (178,246) (302,317) (227,239) (227,239) 78 381
Special Revenue
CITY OF ALISO VIEJO 241 - Technology Grant
Estimated Expenditures FY 2024-2025
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 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
31330 Franchise - PEG Fee 119,959 107,498 95,137 96,000 96,000 78,000 34010 Investment Earnings 3,357 (6,686) (1,597) 2,900 2,900 42,000 34150 Other Income — — — — — —
TOTAL ESTIMATED RESOURCES 123,316 100,812 93,540 98,900 98,900 120,000

APPROPRIATIONS
4309 Other Contractual Services 12,212 12,743 12,342 30,680 30,680 30,680 4481 IT/Computer Equipment 21,880 12,089 17,874 57,200 57,200 61,900 4620 Minor Equipment — — — 5,000 5,000 5,000
TOTAL APPROPRIATIONS 34,092 24,832 30,216 92,880 92,880 97,580 TRANSFERS OUT*
4999 Transfers - Out 134,651.46 — — — — —
TOTAL TRANSFERS OUT 134,651 — — — — —
168,743 24,832 30,216 92,880 92,880 97,580

FUND BALANCE
2911 Fund Balance - Beginning 196,204 150,776 226,756 260,576 290,080 296,100 TOTAL PROJECTED FUND BALANCE 150,776 226,756 290,080 266,596 296,100 318,520 79 382
Special Revenue
CITY OF ALISO VIEJO 245 - Development Impact
Estimated Expenditures FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
37010 Housing Fees — — 6,250 — — —
37020 Traffic Mitigation — — — — — —
37030 Community Enhancement 585,000 — — — — —
37040 Parks/Trails/Open Space — — — — — —
37050 Median Improvement — — — — — —
37060 Visual Art In Public Places — — — — — —
TOTAL ESTIMATED RESOURCES 585,000 — 6,250 — — —

APPROPRIATIONS
6145-4301 Professional Services — — 1,000 — — —
6145-4581 Housing Programs 154,650 — — — — —
6145-5910 Improvements — — — — — —
6145-5920 Acquisition 66,511 — —
TOTAL APPROPRIATIONS 154,650 — 67,511 — — —
TRANSFERS OUT*
4999 Transfers - Out 1,642,098 — (28,416) — — —
TOTAL TRANSFERS OUT 1,642,098 — (28,416) — — —
1,796,748 — 39,095 — — —

FUND BALANCE
2911 Fund Balance - Beginning 2,622,371 1,410,622 1,410,622 1,409,623 1,377,777 1,377,777 TOTAL PROJECTED FUND BALANCE 1,410,622 1,410,622 1,377,777 1,409,623 1,377,777 1,377,777 80 383
Special Revenue
CITY OF ALISO VIEJO 251 - Federal Grants
Estimated Expenditures FY 2024-2025
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. 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 54,585 (127,074) 101,838 — — — 35430 Federal Grants 755,695 3,033,181 3,150,180 877,535 877,535 710,054 39999 Interfund Transfers — 0 943 0 — 0
TOTAL ESTIMATED RESOURCES 810,279 2,906,107 3,252,962 877,535 877,535 710,054

APPROPRIATIONS
6151-4309 Other Contractual Services 943 — — — — — 6131-4612 Operating Supplies 70,217 163,991 100,447 281,027 281,027 190,301 6131-4309 Other Contractual Services — — 33,422 90,060 90,060 — 6151-5920 Acquisition — — 186,924 — 240,000 73,072 TOTAL APPROPRIATIONS 71,160 163,991 320,793 371,087 611,087 263,373

TRANSFERS
4999 Transfers - Out* 736,838 2,843,242 2,880,051 506,448 266,448 446,681 TOTAL TRANSFERS 736,838 2,843,242 2,880,051 506,448 266,448 446,681 807,998 3,007,233 3,200,844 877,535 877,535 710,054

FUND BALANCE
2911 Fund Balance - Beginning 13,126.52 15,409 (85,717) (120,791) (33,600) (33,600) TOTAL PROJECTED FUND BALANCE 15,409 (85,717) (33,600) (120,791) (33,600) (33,600) NOTE: Transfer Detail*
FD 331 - CDBG 333,681
FD 331 = Energy Efficiency & Conservation Block Grant 113,000 Total 446,681
81 384
Special Revenue
CITY OF ALISO VIEJO 260 - Aliso Viejo Center
Estimated Expenditures FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
37810 F&B 176,248 606,406 809,834 676,553 676,553 684,191 37820 Beverage 105,079 326,177 450,703 379,171 379,171 374,937 37830 Package Revenue 340,074 992,257 1,303,320 1,125,024 1,125,024 1,115,736 37831 Rental Fees — 480 — — — —
37832 Equipment Rental Fees 59,303 196,737 275,424 176,186 176,186 187,810 37836 Music Revenue 39,850 91,000 113,800 104,992 104,992 96,390 37865 Miscellaneous Revenue 174,254 473,677 596,284 494,909 494,909 525,268 39999 Interfund Transfers 179,759 — — — — —
TOTAL ESTIMATED RESOURCES 1,074,567 2,686,733 3,549,365 2,956,835 2,956,835 2,984,332

PERSONNEL-SALARIES & BENEFITS
7101 P/R-Salaries 100,862 109,636 94,865 114,192 114,192 111,077 7102 P/R-Wages 91,371 199,887 223,115 146,477 146,477 270,640 7103 P/R-Contract Labor 79,511 297,215 321,067 293,146 293,146 302,895 7201 P/R-Benefits 55,927 57,956 59,043 60,722 60,722 67,163 Total Personnel-Salaries & Benefits 327,672 664,694 698,090 614,537 614,537 751,775

OPERATING EXPENDITURES
7301 Cost of F&B 68,736 202,721 240,899 260,886 260,886 226,435 7303 Misc. Expense — — — — — —
7304 Music Expense 15,464 33,225 54,334 35,365 35,365 26,414 7305 Equipment Rental Expense 24,822 59,792 83,219 86,318 86,318 70,531 7306 Package Expense 19,563 98,940 109,512 145,859 145,859 61,366 7401 Equipment Maintenance 91,865 225,882 271,623 211,226 211,226 243,253 7402 Computer Expense 8,145 21,470 13,427 32,513 32,513 24,539 7411 Utilities 15,058 27,477 24,292 26,757 26,757 32,874 7421 Building & Ground Maintenance 100,119 137,162 151,752 140,746 140,746 143,600 7431 Supplies 38,184 74,918 77,859 84,474 84,474 78,628 7432 Minor Equipment 13,084 54,083 85,189 89,878 89,878 74,228 7441 Marketing — — — — — —
7445 Fees & Permits 67,449 81,451 97,391 97,316 97,316 111,292 7448 Insurance Expenses 34,406 72,666 77,321 59,246 59,246 53,644 7451 Management Fees — — — — — —
7452 Accounting Fees 250,000 453,010 582,405 486,686 486,686 500,000 7501 Capital Maintenance — — — — — —
Total Operating Expenditures 746,896 1,542,796 1,869,224 1,757,270 1,757,270 1,646,804 TOTAL APPROPRIATIONS 1,074,567 2,207,490 2,567,314 2,371,807 2,371,807 2,398,579

TRANSFERS OUT
4999 Transfers - Out — 479,243 921,813 585,028 585,028 585,753 TOTAL TRANSFERS OUT — 479,243 921,813 585,028 585,028 585,753 FUND BALANCE 1,074,567 2,686,733 3,489,127 2,956,835 2,956,835 2,984,332 2911 Fund Balance - Beginning — — — — 60,238 60,238 TOTAL PROJECTED FUND BALANCE — — 60,238 — 60,238 60,238 82 385
Special Revenue
CITY OF ALISO VIEJO 260 - Aliso Viejo Center
Estimated Expenditures FY 2024-2025
NOTE: Transfer Detail*
FD 101 - General Fund Transfer 585,753
Total 585,753
83 386
Special Revenue
CITY OF ALISO VIEJO 261 - Aquatic Center
Estimated Expenditures FY 2024-2025
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
37810 F&B 8,279 8,030 6,307 10,000 10,000 10,000
37835 Aquatic Fees 184,341 163,386 144,058 160,000 160,000 171,248 37840 Pool Use Fees — 7,869 8,393 14,000 14,000 14,000 37845 Aquatic Classes 786,862 849,605 704,428 800,000 800,000 800,000 37860 Merchandise Sales 10,675 13,354 8,607 14,000 14,000 10,000 37865 Miscellaneous Revenue — — — — — —
39999 Interfund Transfers* 96,479 108,389 216,560 183,840 183,840 201,402 TOTAL ESTIMATED RESOURCES 1,086,635 1,150,632 1,088,352 1,181,840 1,181,840 1,206,650 1,005,248

PERSONNEL-SALARIES & BENEFITS
7101 P/R-Salaries 85,124 83,771 94,078 125,000 125,000 127,010 7102 P/R-Wages 425,593 464,912 515,909 435,000 435,000 475,000 7201 P/R-Benefits 77,747 66,076 66,696 72,000 72,000 75,000 Total Personnel-Salaries & Benefits 588,465 614,758 676,683 632,000 632,000 677,010

OPERATING EXPENDITURES
7301 Cost of F&B 3,758 4,071 2,015 6,000 6,000 6,000 7303 Misc. Expense — 871 — — — —
7321 ANHS Pool Rental — 3,010 1,457 7,000 7,000 7,000 7322 Contract Instructor Payments 43,131 4,301 — — — — 7401 Equipment Maintenance 49,587 59,256 34,850 61,000 61,000 61,000 7402 Computer Expense 2,872 5,123 2,573 5,440 5,440 5,000 7411 Utilities 47,026 74,603 91,903 97,500 97,500 91,240 7421 Building & Ground Maintenance 51,006 55,291 58,705 67,600 67,600 67,600 7425 Pool Maintenance 19,951 16,683 22,350 18,000 18,000 26,200 7431 Supplies 3,359 2,766 2,791 4,000 4,000 3,000 7432 Minor Equipment 4,834 7,762 1,182 5,000 5,000 3,000 7433 Operating Supplies 7,881 8,845 11,669 19,600 19,600 13,000 7435 Merchandise 10,032 5,371 4,361 8,000 8,000 8,000 7440 Mtgs/Conf/Trng & Dev 279 795 991 3,000 3,000 1,500 7441 Marketing 10,843 19,817 3,647 25,000 25,000 15,000 7445 Fees and Permits 27,329 35,161 28,175 27,700 27,700 27,100 7451 Management Fees 196,782 251,648 145,000 195,000 195,000 195,000 7501 Capital Maintenance — — — — — —
Total Operating Expenditures 478,671 555,374 411,668 549,840 549,840 529,640 TOTAL APPROPRIATIONS 1,067,135 1,170,132 1,088,352 1,181,840 1,181,840 1,206,650

TRANSFERS OUT
4999 Transfers - Out — — — — — —
TOTAL TRANSFERS OUT — — — — — —
1,067,135 1,170,132 1,088,352 1,181,840 1,181,840 1,206,650

FUND BALANCE
2911 Fund Balance - Beginning — 19,500 — — — —
TOTAL PROJECTED FUND BALANCE 19,500 — — — — —
84 387

CAPITAL

IMPROVEMENTS
85 388
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86 389
The City’s Capital Improvement Plan provides 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 2024-2025 and budgeted accordingly.

Projects Summary:

Project Funding Source Amount
Non-Recurring Projects
City Hall General Fund/Federal Grant $226,000
City Hall HVAC replacement.

City Hall Federal Grant $60,000
ADA Improvements
Iglesia Park General Fund/Federal Grant $30,000
Court Resurfacing
Aliso Viejo Aquatic Center General Fund $275,000
Improvements to the kiddie pool and spa area as well as replacement of pool deck coating.

Vista Park General Fund $60,000
Surfacing
Street Improvement Projects Measure M/RMRA
$2,470,000
Street rehabilitation on Aliso Creek Road between Enterprise to SR73 and Glenwood Drive between SR73 and Aliso Creek Road. Rehab design to be determined.

ADA Improvements Federal Grant
$250,581
ADA improvements along various sidewalks and City facilities.

Recurring Projects
Project Funding Source Amount
Stormwater Improvements General Fund $20,000
Program includes ongoing mitigation, monitoring, and maintenance for the Wetlands Monitoring Project and Dairy Fork Wetland Project.

Total: $3,391,581

CITY OF ALISO VIEJO
Capital Improvement Plan
FY 2024-25
87 390

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)
— — — — — — — — — — —
Total — — — — — — — — — — —
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 1,530,000 — — 330,000 — — 1,200,000 — — — — Street Rehab Design 70,000 — — — — — 70,000 — — — — 134 Aliso Creek Rehab - Enterprise to SR73 870,000 — — 670,000 — — — — 200,000 — — 104 ADA Improvements 250,581 — — — — — — 250,581 — — — Total 2,720,581 — — 1,000,000 — — 1,270,000 250,581 200,000 — — 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)
063 City Hall HVAC Replacement 226,000 113,000 — — — — — 113,000 — — — City Hall ADA Improvements 60,000 — — — — — — 60,000 — — — 118 Aquatic Center Pool Deck Coating 275,000 275,000 — — — — — — — — — Iglesia Park Court Resurfacing 30,000 30,000 — — — — — — — — — Vista Park Surfacing 60,000 60,000 — — — — — — — — — Total 651,000 478,000 — — — — — 173,000 — — — 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
Stormwater Improvements (332-8601)
030 Wetlands Monitoring Project 10,000 10,000 0 — — — — — — — — 091 Dairy Fork Wetland Project 10,000 10,000 0 — — — — — — — — Total 20,000 20,000 — — — — — — — — —
GRAND TOTAL 3,391,581 498,000 — 1,000,000 — — 1,270,000 423,581 200,000 — — 88 391

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)
— — — — — — — —
Total — — — — — — — —
Street Improvement Projects (311-4-8301)
125 Glenwood Rehab - SR73 to Aliso Creek 1,530,000 — — 100,000 1,300,000 130,000 — — Street Rehab Design 70,000 — 70,000 — — — — —
134 Aliso Creek Rehab - Enterprise to SR73 870,000 — — 100,000 650,000 120,000 — — 104 ADA Improvements 250,581 55,000 179,081 16,500
Total 2,720,581 — 70,000 255,000 2,129,081 266,500 — — Capital Improvements (331-4-8701)
063 City Hall HVAC Replacement 226,000 — — — — — 226,000 — City Hall ADA Improvements 60,000 — — — — — 60,000 — 118 Aquatic Center Pool Deck Coating 275,000 — — — — — 275,000 — Iglesia Park Court Resurfacing 30,000 — — — — — 30,000 — Vista Park Surfacing 60,000 — — — — — 60,000 —
Total 651,000 — — — — — 651,000 —
Stormwater Improvements (332-4-8601)
030 Wetlands Monitoring Project 10,000 — — — — — — 10,000 091 Dairy Fork Wetland Project 10,000 — — — — — — 10,000 Total 20,000 — — — — — — 20,000
GRAND TOTAL 3,391,581 — 70,000 255,000 2,129,081 266,500 651,000 20,000 89 392
Capital Improvements
CITY OF ALISO VIEJO 311 - Street Improvements
Estimated Expenditures FY 2024-2025
ESTIMATED EXPENDITURES DETAIL 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
35040 Intergovernmental Reimbursement — — — — — — 39999 Interfund Transfers* 2,327,098 1,500,043 2,897,938 2,540,000 2,632,400 2,720,581 TOTAL ESTIMATED RESOURCES 2,327,098 1,500,043 2,897,938 2,540,000 2,632,400 2,720,581

APPROPRIATIONS
Traffic Safety
8201-5501 Design — — — — — —
8201-5601 Construction Management — — — — — —
8201-5701 Construction 33,493 11,769 27,129 175,000 175,000 — 8201-5901 Project Contingency — — — — — —
8201-5910 Improvements — — — — — —
Street & Highways
8301-5501 Design — 109,830 74,654 60,000 60,000 70,000 8301-5601 Construction Management 142,761 105,570 82,268 215,000 215,000 255,000 8301-5701 Construction 2,578,189 1,418,224 2,713,888 1,850,000 1,934,000 2,129,081 8301-5702 Contra-Expense Account (427,345) (145,350) — — — — 8301-5901 Project Contingency — — — 240,000 248,400 266,500 8301-5910 Improvements — — — — — —
8301-5911 Rehabilitation — — — — — —
TOTAL APPROPRIATIONS 2,327,098 1,500,043 2,897,939 2,540,000 2,632,400 2,720,581 TOTAL PROJECTED FUND BALANCE — — (1) — — —
NOTE: Interfund Transfer Project Detail*
125 Glenwood Rehab -SR73 to Aliso Creek 1,530,000
Street Rehab Design 70,000
104 ADA Curb Ramp Improvements 250,581
134 Aliso Creek Rehab - Enterprise to SR73 870,000
$ 2,720,581
90 393
Capital Improvements
CITY OF ALISO VIEJO 331 - Capital Improvements
Estimated Expenditures FY 2024-2025
ESTIMATED EXPENDITURES DETAIL 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
38010 Bond Proceeds — — — — — —
39999 Interfund Transfers* 350,508 572,107 439,780 1,064,448 836,411 651,000 TOTAL ESTIMATED RESOURCES 350,508 572,107 439,780 1,064,448 836,411 651,000

APPROPRIATIONS
Parks/Recreation Project
8701-5501 Design — — — — — —
8701-5601 Construction Management — — — 55,000 — — 8701-5701 Construction — — — — —
8701-5702 Contra-Expense — — — — — —
8701-5901 Project Contingency — — — 26,320 — —
8701-5910 Improvements 350,508 572,107 439,780 983,128 836,411 651,000 8701-5911 Rehabilitation — — — — — —
TOTAL APPROPRIATIONS 350,508 572,107 439,780 1,064,448 836,411 651,000 TOTAL PROJECTED FUND BALANCE — — — — — —
NOTE: Interfund Transfer Project Detail*
ADA City Hall Improvements 60,000
Iglesia Park 30,000
Vista Park 60,000
063 City Hall HVAC Replacement 226,000
118 Aquatic Center Improvements 275,000
Total 651,000
91 394
Capital Improvements
CITY OF ALISO VIEJO 332 - Storm Water
Estimated Expenditures FY 2024-2025
ESTIMATED EXPENDITURES DETAIL 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
35040 Intergovernmental Reimbursements — — — — — — 39999 Interfund Transfers* (294) 24,692 17,130 15,000 15,000 20,000 TOTAL ESTIMATED RESOURCES (294) 24,692 17,130 15,000 15,000 20,000

APPROPRIATIONS
8601-5501 Planning & Design — — — — — —
8601-5601 Construction Management — — — — — —
8601-5701 Construction — — — — — —
8601-5702 Contra-Expense (23,995) (5,353) (12,478) — — — 8601-5901 Project Contingency — — — — — —
8601-5911 Rehabilitation 23,702 30,046 29,609 15,000 15,000 20,000 TOTAL APPROPRIATIONS (293) 24,694 17,130 15,000 15,000 20,000 TOTAL PROJECTED FUND BALANCE (1) (2) — — — —
NOTE: Interfund Transfer Project Detail
030 FD 101 - Wetlands 10,000
091 FD 101 - Dairy Fork Wetlands 10,000
Total 20,000
92 395
Capital Improvements
CITY OF ALISO VIEJO 340 - Certificates of Participation (COP) Estimated Expenditures FY 2024-2025
ESTIMATED EXPENDITURES DETAIL 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34150 Other Income — — — — — —
39999 Interfund Transfers 10,240,431 — — — — —
TOTAL ESTIMATED RESOURCES 10,240,431 — — — — —

APPROPRIATIONS
8101-5910 Improvements — — — — — —
8701-5601 Construction Management 645,406 — — — — — 8701-5701 Construction 9,123,192 — — — — —
8701-5910 Improvements 471,832.81 — — — — —
TOTAL APPROPRIATIONS 10,240,431 — — — — —
TOTAL PROJECTED FUND BALANCE — — — — — —
93 396
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94 397
Debt Service
95 398
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96 399
Debt Service
CITY OF ALISO VIEJO 411 - Debt Service
Estimated Expenditures FY 2024-2025
ESTIMATED EXPENDITURES DETAIL 2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Adopted
Budget
2023-24
Adjusted
Budget
2024-25
Proposed
Budget

ESTIMATED RESOURCES
34010 Investment Earnings 273 1 449 — — —
38010 Bond Proceeds — — — — — —
39999 Interfund Transfers 630,788 654,436 658,747 658,250 658,250 658,050 TOTAL ESTIMATED RESOURCES 631,061 654,437 659,196 658,250 658,250 658,050 0 APPROPRIATIONS
7101-4540 Cost of Issuance — — — — — —
7101-4541 Principal Payment 230,000 235,000 240,000 250,000 250,000 260,000 7101-4542 Interest & Fiscal Charges 427,436 422,705 415,751 408,250 408,250 398,050 8101-5920 Acquisition — — — — — —
TOTAL APPROPRIATIONS 657,436 657,705 655,751 658,250 658,250 658,050 TRANSFERS OUT*
9501-4999 Transfers - Out 4,293,320 — — — — —
TOTAL TRANSFERS OUT 4,293,320 — — — — —
4950756 657705 655751 658250 658250 658050

FUND BALANCE
2911 Fund Balance - Beginning 4,319,695 — (3,268) (3,268) 177 177 TOTAL PROJECTED FUND BALANCE — (3,268) 177 (3,268) 177 177 97 400
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110 401
Appendices
111 402
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112 403
Appendix A

BUDGET POLICY
113 404
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MANAGEMENT AND BUDGET POLICIES 2005-
056
300-3 11/16/2005
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

COUNCIL POLICY
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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.

City of Aliso Viejo

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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.

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Appendix B

FUND BALANCE POLICY
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SUBJECT RES. NO. POLICY NO. EFF. DATE PAGE
FUND BALANCE POLICY 2012-
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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
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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
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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
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Appendix C

GLOSSARY
&

FUND DESCRIPTIONS
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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
129 420
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. 130 421
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.
131 422
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. 132 423
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.
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CHART OF ACCOUNTS
Revised March 23, 2022
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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
137 428

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
138 429
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
139 430

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
140 431
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
141 432
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
142 433

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
143 434

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
144 435
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
145 436
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
146 437
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
147 438
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
148 439
37865 Miscellaneous Revenue
OTHER FINANCING SOURCES 38XXX
38010 Bond Proceeds
TRANSFERS IN 39XXX
39999 Interfund transfers
149 440

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 150 441
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
151 442
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
152 443
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
153 444
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
154 445
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
155 446

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 2 156 447
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
157 448
Page Intentionally Left Blank
158 449
Appendix E

PROPERTY TAX ALLOCATION
159 450
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. 160 451
Property Tax Allocation
FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 2024-25
Total Aliso Viejo Assessed Valuation ¹ 11,057,982,407 11,357,669,581 11,846,251,958 12,279,351,745 12,734,593,722 Property Tax Dollar Breakdown ²
Capistrano Unified School District 0.3747 41,434,260 42,557,188 44,387,906 46,010,731 47,716,523 ERAF 0.1916 21,187,094 21,761,295 22,697,419 23,527,238 24,399,482 OCFA 0.1170 12,937,839 13,288,473 13,860,115 14,366,842 14,899,475 South O.C Comm. College Dist. 0.0922 10,195,460 10,471,771 10,922,244 11,321,562 11,741,295 OC General Fund 0.0429 4,743,874 4,872,440 5,082,042 5,267,842 5,463,141 MNWD General Fund 0.0371 4,102,511 4,213,695 4,394,959 4,555,639 4,724,534 MNWD ID#4A 0.0306 3,383,743 3,475,447 3,624,953 3,757,482 3,896,786 City of Aliso Viejo 0.0213 2,355,350 2,419,184 2,523,252 2,615,502 2,712,468 OC Flood Control District 0.0206 2,277,944 2,339,680 2,440,328 2,529,546 2,623,326 OC Public Library ³ 0.0174 1,919,666 1,971,691 2,056,509 2,131,695 2,210,725 MNWD ID #4A-1 ³ 0.0172 1,897,550 1,948,976 2,032,817 2,107,137 2,185,256 OC Dept of Education General Fund ³ 0.0170 1,877,645 1,928,532 2,011,494 2,085,034 2,162,334 OC Beaches & Parks CSA 26 ³ 0.0159 1,760,431 1,808,141 1,885,923 1,954,873 2,027,347 OCTA ³ 0.0029 322,893 331,644 345,911 358,557 371,850 OC Vector Control District ³ 0.0012 129,378 132,885 138,601 143,668 148,995 OC Cemetery General Fund ³ 0.0005 57,502 59,060 61,601 63,853 66,220

1.0000 110,583,141 113,580,103 118,466,073 122,797,201 127,349,758 Total Property Tax from all Sources 8,922,850 9,009,900 9,490,000 9,731,500 10,179,100 161 452
12 JOURNEY, SUITE 100
ALISO VIEJO, CALIFORNIA 92656
949-425-2500
453

Page 1 of 2 ends

RESOLUTION NO. 2024-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, APPROVING THE FISCAL YEAR 2024-25

SALARY SCHEDULE
WHEREAS, on June 6, 2018, the City Council approved an updated Classification and Compensation Plan which included adjusting salary ranges on July 1st of each year based on the Annual Consumer Price Index, Urban Wage Earners and Clerical Workers, Los Angeles-Long Beach-Anaheim (“CPI”); and
WHEREAS, the change in the Annual CPI was 2.8% in 2023; and WHEREAS, on June 5, 2024, Council considered a 2.8% cost-of-living adjustment effective July 1, 2024, as presented in the draft annual FY 2024-25 Budget;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALISO VIEJO AS FOLLOWS:

Effective July 1, 2024, salary ranges and base salaries for all full-time and part- time classifications, shall be increased by a cost-of-living adjustment of 2.8% as contained in Exhibit A, Salary Schedule.

PASSED, APPROVED AND ADOPTED this 19th day of June 2024. __________________________
Mike Munzing
Mayor
APPROVED AS TO FORM: ATTEST:

__________________________ __________________________
Scott C. Smith, City Attorney Lauren Torres, Deputy City Clerk 454

Page 2 of 2 ends

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

AYES:

NOES:

ABSENT:
___________________________

LAUREN TORRES

DEPUTY CITY CLERK
(SEAL)
455
Full-Time Classifications
Annual Range
Minimum
Annual Control
Point
Annual Range
Maximum
Accountant $75,911 $86,984 $104,380
Accountant/Payroll $72,296 $82,842 $99,411
Accounting Technician $54,317 $62,241 $74,689
Accounting Supervisor $104,376 $119,601 $143,516
Administrative Secretary $58,533 $72,650 $87,180
Assistant Planner $71,345 $81,752 $98,102
Associate Engineer $97,575 $111,809 $134,171
Associate Planner $83,713 $95,923 $115,108
City Clerk $127,735 $146,362 $175,635
City Manager (Contract) $250,000
Director of Administrative Services $166,838 $196,057 $235,269 Director of Community Development $166,838 $196,057 $235,269 Director of Financial Services/City Treasurer $166,838 $196,057 $235,269 Director of Government Services $166,838 $196,057 $235,269 Director of Public Works $166,838 $196,057 $235,269
Director of Recreation and Community Services $166,838 $196,057 $235,269 Executive Assistant $72,192 $82,723 $99,267
Facilities Supervisor $85,639 $98,128 $117,754
Financial Analyst $75,911 $86,984 $104,380
Financial Services Manager $121,448 $139,163 $166,996
Human Resources Analyst $85,638 $98,128 $117,753
IT Analyst $75,911 $86,985 $104,380
IT Manager $124,658 $147,512 $177,015
Junior Accountant $65,724 $75,312 $90,374
Management Analyst $78,340 $89,768 $107,721
Office Assistant $44,648 $51,161 $61,394
Office Specialist $49,113 $60,061 $72,073
Permit Technician $64,999 $74,683 $89,620
Planning Technician $60,144 $68,917 $82,700
Recreation Coordinator $69,291 $79,399 $95,279
Recreation and Community Services Manager$115,643 $132,513 $159,014 Recreation and Community Services Supervisor $79,685 $91,308 $109,570 Recreation Specialist $48,601 $55,691 $66,828
Secretary to the City Manager $72,192 $87,904 $105,484
Senior Accountant $87,297 $100,032 $120,038
Senior Planner $97,411 $111,620 $133,944
Senior Planner I $97,411 $122,400 $146,880
Streets Supervisor $85,639 $98,128 $117,754
Systems Administrator $91,016 $106,522 $127,826
City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2024

Page 1 of 2 ends

City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2024
Elected Officials Compensation
Council Members (Municipal Code) $520
Mayor (Municipal Code) $520
Part-Time Classifications Minimum Point Maximum
Crime Prevention Specialist $32.40 $37.12 $44.54
Human Resources Manager $55.89 $66.37 $76.85
Office Assistant $21.47 $24.60 $29.52
Planning Aide $16.99 $19.47 $23.37
Recreation Leader $16.73 $18.58 $22.30
Senior Recreation Leader $19.23 $21.36 $25.65

Page 2 of 2 ends

Fiscal Year 2024-25
Proposed Annual Budget
June 19, 2024
City Council Meeting
458
FY 2024-25 General Fund Estimated Revenues
• Property Tax - $10.2M
• Higher interest rates
• Decrease in sales activity
• Lower median home prices
• Valuation appeals
• Sales Tax - $8.9M
• Hunt&Sons - $2.5M
• Growth - 1%
AV Detached Single Family Residential
Revenue By Business Group – Q3 ‘2023
Source: HDL 2
459
FY 2024-25 General Fund Estimated Revenues
Transient Occupancy Tax - $1.6M Franchise Fees - $1.7M
3 460
FY 2024-25 General Fund Estimated Revenues
4 Property Tax
38%
Sales Tax
33%
TOT
6%
Franchise Fees
6%
Recreation
6%
Building &
Planning
4%
Fines &
Forfeitures
1%
Investments
2%
Other
4%

GENERAL FUND RESOURCES
General Fund Source
FY 2022-2023
Actuals
FY 2023-2024
Revised
Budget
FY 2024-25
Proposed
Budget
Property Tax 9,459,526$ 9,731,500$ 10,179,100$ Sales Tax 6,244,171 8,450,641 8,900,000
TOT 1,570,525 1,600,000 1,600,000
Franchise Fees 1,741,999 1,740,000 1,661,670 Recreation 1,656,346 1,550,000 1,685,500 Building & Planning 1,382,776 1,100,000 1,100,000 Fines & Forfeitures 227,896 300,000 185,000 Investment Earnings 321,058 650,000 495,000 Other 4,462,739 1,250,000 944,049
Total Resources 27,067,036$ 26,372,141$ 26,750,319$ 461
FY 2024-25 General Fund Appropriations
• Salaries and Benefits
• Cost of Living Adjustment of 2.8% - $110K
• CalPERS Unfunded Pension Liability - $123K
• Annual Performance - $125K
• Health Benefits - $37K
• Sales Tax Subsidies
• Hunt & Sons - $1.6 Million (Net - $910K)
• EFuel - $715K (Net - $535K)
• Safety Element Update - $50K
• Additional Code Enforcement Activities - $53K
• Elections - $50K
5462
FY 2024-25 General Fund Appropriations
• Public Safety
• Law Enforcement
• Total Contract Cost $10.5M
• Freeze One Motor Officer Position – Savings $340K
• Includes MOU increases of 5% effective 6/28/2024
• Animal Control - $531K
• 12.1% increase
• Crossing Guards - $278K
• 8.3%
6463
Public Safety
42%
Admin & Support
18%
Comm &
Econ Dev
15%
Comm Servcies
12%
Public Works
7%
Debt Service
2%
CIP
2%
City Hall
1%
Transfers
1%
In Millions
FY 2024-25 General Fund Appropriations
7 OCSD – $10.4
Other - $0.3
Animal Care - $0.5
EOC - $0.1
Council - $0.2
CM - $0.8
HR - $0.2
Govt Services - $0.6
City Attorney - $0.5
Finance - $0.9
IT - $1.1
Central Svcs - $0.7
Admin - $0.3
Iglesia - $0.4
Farm - $0.3
Recreation-$2.1
Econ Dev - $2.3
Planning - $0.8
Building - $0.8
C.E. - $0.2
General Fund
Appropriations
FY 2022-23
Actuals
FY 2023-2024
Revised
Budget
FY 2024-25
Proposed
Budget
Change from
FY 2023-24
Admin & Support 4,697,320$ 5,094,506$ 4,979,449$ -2% Community Services 2,802,609 3,029,492 3,139,132 4% Comm & Econ Dev 2,495,596 4,083,455 4,136,826 1% Public Works 1,664,540 1,874,530 1,939,500 3% Public Safety 10,038,157 10,326,047 11,332,286 10% City Hall 201,312 233,518 249,290 7% Debt Service 658,747 658,250 658,050 0% Transfers 217,503 183,840 201,402 10% Total Operating 22,775,784$ 25,483,638$ 26,635,935$ 5% Capital Improvement 445,321 584,963 498,000 -15% Total General Fund 23,221,105 26,068,601 27,133,935 4% 464
FY 2024-25 General Fund Summary
8 Resources 26,750,319$
Appropriations (Operating) (26,635,935)
Estimated Year-End Surplus (Deficit) 114,384$
Capital Improvement 498,000
Use of Reserves (498,000)
Estimated Beginning General Fund Balance 34,729,639$
Estimated Year-End General Fund Balance 34,346,023$
Estimated Change in Fund Balance (383,616)$
% Change in Fund Balance -1.1%
FY 2024-25 General Fund Budget
$- $- $0.4
$2.5 $2.5 $3.1 $4.3
$34.4 $34.7 $34.3
$31.9
$29.3
$26.3
$21.9
$-
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
FY 22-23
Actuals
FY 23-24
Revised
FY 24-25
Draft
FY 25-26
Forecast
FY 26-27
Forecast
FY 27-28
Forecast
FY 28-29
Forecast
Fund Balance
Resources Appropriations Reserves Fund Balance
465
Fund Balance & Budget Policies
Council Policy Fund Balance
9 • Reserves
• 15% for Emergencies/Catastrophic
Impacts
• Contingencies - Unexpected Shortfalls
or expenses
• Self-Insurance
• Asset Replacement
• 50% of Accumulated Depreciation
• Unassigned Fund Balance
• 25-35% Operating Budget

Estimated Fund Balances
FY 2024-25
General Fund
Non-Spendable: Prepaid 55,000$
Restricted
Assigned to:

Contingencies 3,995,390
Self-Insurance/Benefit Obligations 600,000
Asset Replacement 13,240,006
Emergencies 9,796,643
Unassigned 6,658,984
Total Fund Balance 34,346,023$
466
FY 2024-25 Capital Improvement Program
Facilities
• City Hall HVAC Replacement - $226,000
• $113,000 – Energy Efficiency and Conservation Block Grant • $113,000 – General Fund (50% match)
• City Hall ADA Improvements - $60,000 (CDBG)
• Iglesia Park Court Resurfacing - $30,000
• Vista Park Surfacing - $60,000
• AV Aquatic Center - $275,000
• Wetlands - $20,000
General Fund - $498,000
Grants - 173,000
Total Facilities - $671,000 10467
FY 2024-25 Capital Improvement Program
Streets
• Street Rehab Design - $70,000
• Aliso Creek Rehabilitation - $870,000
• Enterprise to SR 73
• Glenwood Drive Rehabilitation - $1,530,000
• SR73 to Aliso Creek Road
• Curb Ramp ADA Improvements - $250,581

Special Revenue Funds - $2,720,581

11468
FY 2024-25 Special Revenue Funds
12 Fund Fund Name
FY 2024-25
Revenue
FY 2024-25
Expenses
202 Traffic Congestion Relief 8,600$ -$
203 Gas Tax 1,536,700 1,142,800
204 Measure M 1,218,971 1,050,000
205 SB1-RMRA 1,465,913 1,270,000
215 Public Safety 221,000 178,743
221 AQMD 229,000 150,000
225 Integrated Waste Management 20,200 155,546 231 Other Grants 200,000 200,000
241 Technology Grant 120,000 97,580
245 Development Impact - -
251 Federal Grants 710,054 710,054
260 AV Center 2,984,332 2,984,332
261 AV Aquatic Center 1,206,650 1,206,650
Total 9,921,420$ 9,145,705$
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
Special Revenue Funds
FY 2024-25
Revenue
FY 2024-25
Expenses
469
Recommended Actions:

1. Adopt a Resolution adopting the Annual Budget for
Fiscal 2024-25; and

2. Adopt a Resolution approving City Salary
Schedules.

13470
QUESTIONS?
14471
City of Aliso Viejo

AGENDA ITEM
DATE: June 19, 2024
TO: Mayor and City Council
FROM: Scott C. Smith, City Attorney
SUBJECT: TABLED DISCUSSION OF MAYORAL ROTATION POLICIES Recommended Action:

Receive and file the attached graphic illustration of mayoral rotation schedule and provide direction as to further discussion.

Fiscal Impact:

None.

Discussion:

At its meeting on June 5, 2024, in considering policies for the selection of the Mayor and Mayor Pro Tem, the Council asked to see a graphic representation of the mayoral rotation schedule prescribed by the policies presented (Attachment A) and tabled that discussion to this meeting. The Council may either take up the item for discussion at this time or table it again.

Attachments:

1. June 5, 2024 Agenda Report

2. Mayoral Rotation Schedule
472
City of Aliso Viejo

AGENDA ITEM
DATE: June 5, 2024
TO: Mayor and City Council
FROM: Scott C. Smith, City Attorney
SUBJECT: ORDINANCE AMENDING SECTION 2.04.130 OF THE ALISO VIEJO

MUNICIPAL CODE TO ESTABLISH A ROTATION SCHEDULE FOR

MAYOR AND MAYOR PRO TEM AND ADOPTION OF A CITY COUNCIL

POLICY REGARDING THE SAME
Recommended Actions:

1. Find that the proposed actions are Categorically Exempt from the California Environmental Quality Act pursuant to State CEQA Guidelines Sections 15060 and 15061;

2. Introduce for first reading an Ordinance, entitled: AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF ALISO VIEJO, CALIFORNIA, AMENDING SECTION

2.04.130 OF THE ALISO VIEJO MUNICIPAL CODE REGARDING THE SELECTION OF MAYOR AND MAYOR PRO TEM; AND FINDING THE ACTION EXEMPT FROM CEQA UNDER CEQA GUIDELINES SECTIONS 15060 AND 15061; and

3. Adopt a City Council Policy regarding the selection of Mayor and Mayor Pro Tem.

Fiscal Impact:

None.

Background:

In general law cities without an elected mayor, the selection of the mayor and mayor pro tem is conducted by a vote of the city council members. (Gov. Code, §§ 34905, 36801.) State law does not mandate a specific method for selecting the mayor and mayor pro tem, thereby granting city councils the discretion to choose their own process.

The Aliso Viejo Municipal Code specifies the timing for selecting the Mayor and Mayor Pro Tem but does not outline specific qualifications for these positions. Under the current framework, the City Council selects members of the Council as Mayor and as Mayor Pro Tem annually at its first meeting in December. (AVMC § 2.04.130.) This selection is at the Council's discretion with no further procedural guidelines provided. 280473
Discussion:

Given the absence of specific state-mandated qualifications or procedures, cities employ various methods to select their mayor and mayor pro tem. Some cities also establish written policies to ensure consistency and provide clear guidance for council members and staff.

Following the City's recent shift to district-based elections and at the Council's request, the City Attorney’s office and the City Clerk reviewed mayoral and mayor pro tem rotation policies from other jurisdictions. Their findings were presented to the City Council at its February 21, 2024, meeting, and the Council gave direction regarding a draft Ordinance and Policy it would like to consider for adoption.

In response, the City Attorney’s office, in collaboration with City staff, has developed an Ordinance (Attachment 1) and a corresponding City Council Policy (Attachment 2) to establish a rotation schedule for the Mayor and Mayor Pro Tem positions tied to the sequence of district elections that will begin in November 2024. Commencing with Council’s December 2024 appointments for 2025, the Mayor and Mayor Pro Tem positions will rotate annually among the City’s five electoral districts, as further described in the attached Ordinance.

Under the attached draft, the appointment schedule will remain perpetually tied to this district rotation, so if a Mayor or Mayor Pro Tem is unable or unwilling to serve, of it they vacate their office for some other reason, the City Council may appoint any other Councilmember. The person appointed as Mayor must have served on the Council for at least one year. The by-district rotation shall commence again the succeeding December with Councilmembers from the next districts in line.

The Policy memorializes the Ordinance’s rotation schedule and related procedural requirements to further ensure consistency in the selection of the City’s leadership.

Attachments:

1. Ordinance

2. City Council Policy
281474

Page 1 of 4 ends

Aliso Viejo City CouncilJune 19, 2024

Aliso Viejo City Council
June 19, 2024