Aliso Viejo City Council
June 4, 2025

212
Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS

OTHER SERVICES SUPPLIES
FY26 Expenditures by Expense Type
CONTRACT SERVICES $535,000 66.09%
PERSONNEL - WAGES & SALARIES $186,800 23.08%
PERSONNEL - BENEFITS $73,731 9.11%
OTHER SERVICES $9,000 1.11%
SUPPLIES $5,000 0.62%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $77,459 $155,552 $165,639 $179,100 $185,000 LEAVE CASH OUT - - - - $1,800
Total PERSONNEL - WAGES
& SALARIES $77,459 $155,552 $165,639 $179,100 $186,800

PERSONNEL - BENEFITS
RETIREMENT $6,079 $10,966 $12,854 $14,475 $15,671
FICA/MEDICARE $1,213 $2,663 $3,183 $2,650 $2,750
$566K$566K$566K
$770K$770K$770K $828K$828K$828K $860K$860K$860K $810K$810K$810K -$632-$632-$632
FY2022 FY2023 FY2024 FY2025 FY2026
-$250K
0 $250K
$500K
$750K
$1,000K
810K
Expenditures by Expense Type
Building and Safety
FY 2025-26 BUDGET | Aliso Viejo

213
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

STATE UNEMPMNT
INS/CLAIMS $147 $588 $322 $355 $355
MEDICAL INSURANCE $16,898 $18,498 - - -
DENTAL INSURANCE $2,505 $2,037 - - -
VISION INSURANCE $354 $295 - - -
LIFE INSURANCE $428 $787 $989 $1,200 $1,200
BENEFIT CASH OUT $6,170 $23,977 $53,753 $53,760 $53,755 Total PERSONNEL -
BENEFITS $33,793 $59,811 $71,101 $72,440 $73,731

OTHER SERVICES
PRINTING $15,003 $12,396 $16,863 $18,000 $5,500
MTGS/CONF./TRNG &
DEV. $175 - $1,836 $1,000 $3,500
TAXES/FEES/PERMITS -$15,810 $8,202 $12,781 - -
Total OTHER SERVICES -$632 $20,598 $31,480 $19,000 $9,000

SUPPLIES
SUPPLIES $1,016 $621 $1,113 $3,500 -
OPERATING SUPPLIES - - $79 $500 $5,000
Total SUPPLIES $1,016 $621 $1,192 $4,000 $5,000

CONTRACT SERVICES
C.S-BUILDING $453,900 $533,319 $558,140 $585,000 $535,000 Total CONTRACT SERVICES $453,900 $533,319 $558,140 $585,000 $535,000 Total Expenditures $565,536 $769,902 $827,552 $859,540 $809,531 Building and Safety
FY 2025-26 BUDGET | Aliso Viejo

214
Building and Safety
The Code Enforcement Division investigates complaints  and enforces regulations regarding zoning, signage, public nuisance, noise, and other City codes. The division aims to achieve voluntary compliance with City Ordinances to ensure the health and welfare of City residents. Operating costs include contract services for code enforcement, task force for street vending, and self-storage rental for conscated items.  Code Enforcement services are provided through contract.

Expenditure Summary
Historical Expenditures
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
$1,000K
Code Enforcement
FY 2025-26 BUDGET | Aliso Viejo

215
Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS

OTHER SERVICES SUPPLIES
FY26 Expenditures by Expense Type
CONTRACT SERVICES $535,000 66.09%
PERSONNEL - WAGES & SALARIES $186,800 23.08%
PERSONNEL - BENEFITS $73,731 9.11%
OTHER SERVICES $9,000 1.11%
SUPPLIES $5,000 0.62%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $77,459 $155,552 $165,639 $179,100 $185,000 LEAVE CASH OUT - - - - $1,800
Total PERSONNEL - WAGES
& SALARIES $77,459 $155,552 $165,639 $179,100 $186,800

PERSONNEL - BENEFITS
RETIREMENT $6,079 $10,966 $12,854 $14,475 $15,671
FICA/MEDICARE $1,213 $2,663 $3,183 $2,650 $2,750
$566K$566K$566K
$770K$770K$770K $828K$828K$828K $860K$860K$860K $810K$810K$810K -$632-$632-$632
FY2022 FY2023 FY2024 FY2025 FY2026
-$250K
0 $250K
$500K
$750K
$1,000K
810K
Expenditures by Expense Type
Code Enforcement
FY 2025-26 BUDGET | Aliso Viejo

216
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

STATE UNEMPMNT
INS/CLAIMS $147 $588 $322 $355 $355
MEDICAL INSURANCE $16,898 $18,498 - - -
DENTAL INSURANCE $2,505 $2,037 - - -
VISION INSURANCE $354 $295 - - -
LIFE INSURANCE $428 $787 $989 $1,200 $1,200
BENEFIT CASH OUT $6,170 $23,977 $53,753 $53,760 $53,755 Total PERSONNEL -
BENEFITS $33,793 $59,811 $71,101 $72,440 $73,731

OTHER SERVICES
PRINTING $15,003 $12,396 $16,863 $18,000 $5,500
MTGS/CONF./TRNG &
DEV. $175 - $1,836 $1,000 $3,500
TAXES/FEES/PERMITS -$15,810 $8,202 $12,781 - -
Total OTHER SERVICES -$632 $20,598 $31,480 $19,000 $9,000

SUPPLIES
SUPPLIES $1,016 $621 $1,113 $3,500 -
OPERATING SUPPLIES - - $79 $500 $5,000
Total SUPPLIES $1,016 $621 $1,192 $4,000 $5,000

CONTRACT SERVICES
C.S-BUILDING $453,900 $533,319 $558,140 $585,000 $535,000 Total CONTRACT SERVICES $453,900 $533,319 $558,140 $585,000 $535,000 Total Expenditures $565,536 $769,902 $827,552 $859,540 $809,531 Code Enforcement
FY 2025-26 BUDGET | Aliso Viejo

217
Economic Development
The Economic Development Division promotes investment in the City of Aliso Viejo, focusing on attracting new businesses, promoting existing businesses, and developing connections between the public and private sectors. The Division acts as a business liaison, 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 and Hunt and Sons, LLC.

Expenditure Summary
Historical Expenditures
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Economic Development
FY 2025-26 BUDGET | Aliso Viejo

218
Expenditures by Expense Type
Historical Expenditures by Expense Type
CONTRACT SERVICES PROFESSIONAL & TECH. SERVICES OTHER SERVICES FY26 Expenditures by Expense Type
CONTRACT SERVICES $1,920,000 96.42%
PROFESSIONAL & TECH.

SERVICES
$66,200 3.32%
OTHER SERVICES $5,000 0.25%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

ECONOMIC

DEVELOPMENT

MKTING/OUT REACH
$63,777 $56,467 $16,679 $16,000 $66,200
Total PROFESSIONAL &
TECH. SERVICES $63,777 $56,467 $16,679 $16,000 $66,200

OTHER SERVICES
MTGS/CONF./TRNG &
DEV. - $569 - - -
MEMBERSHIP & DUES $9,800 $5,000 $5,000 $5,000 $5,000
Total OTHER SERVICES $9,800 $5,569 $5,000 $5,000 $5,000

CONTRACT SERVICES
$481K$481K$481K $718K$718K$718K
$2M$2M$2M $2M$2M$2M
$2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M

1.99M
Expenditures by Expense Type
Economic Development
FY 2025-26 BUDGET | Aliso Viejo

219
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
C.S-OTHER $407,867 $655,671 $2,270,691 $2,305,000 $1,920,000 Total CONTRACT SERVICES $407,867 $655,671 $2,270,691 $2,305,000 $1,920,000 Total Expenditures $481,443 $717,707 $2,292,371 $2,326,000 $1,991,200 Economic Development
FY 2025-26 BUDGET | Aliso Viejo

220
Recreation and Community Services
The Recreation and 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, Gold Coast Farm, Aliso Viejo Aquatic Center, Aliso Viejo Center, 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
Aliso Viejo Center
Aliso Viejo Aquatics Center
The Recreation & Community Services division is responsible for the management of the City's quarterly Community Connection brochure, providing support to community groups and organizations, City-sponsored special events, overseeing programs for all ages, summer camps, senior transportation program, rentals at Aliso Viejo Ranch, 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 operations are comprised of revenues and expenditures associated with recreation classes, day camps, as well as utilities and maintenance of the Aliso Viejo Ranch.

Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Recreation and Community Services Manager 1.0 1.0 1.0 1.0 1.0 Recreation and Community Services Supervisor 1.0 2.0 2.0 2.0 2.0 Recreation and Community Services Coordinator 2.0 2.0 2.0 2.0 2.0 Recreation and Community Services Specialist 2.0 2.0 2.0 2.0 2.0 Senior Recreation/Recreation Leader 6.0 11.1 5.5 5.5 5.5 Total 12.0 18.1 12.5 12.5 12.5
Recreation and Community Services
FY 2025-26 BUDGET | Aliso Viejo

221
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures
RECREATION SERVICES C. S. ADMINISTRATION IGLESIA PARK COMMUNITY CENTER

IGLESIA PARK IGLESIA BUILDING
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$2M$2M$2M $2M$2M$2M $3M$3M$3M $3M$3M$3M $3M$3M$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
Recreation and Community Services
FY 2025-26 BUDGET | Aliso Viejo

222
FY26 Expenditures
RECREATION SERVICES $2,393,315 77.35%
C. S. ADMINISTRATION $265,242 8.57%
IGLESIA PARK $191,750 6.20%

IGLESIA PARK COMMUNITY
CENTER
$177,500 5.74%
IGLESIA BUILDING $66,400 2.15%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
C. S. ADMINISTRATION $456,504 $348,815 $227,380 $292,976 $265,242 IGLESIA PARK $147,702 $149,634 $153,135 $184,550 $191,750 IGLESIA BUILDING $43,351 $37,270 $43,062 $62,300 $66,400

IGLESIA PARK COMMUNITY
CENTER $157,500 $177,500 $177,500 $177,500 $177,500
RECREATION SERVICES $1,518,953 $1,757,979 $2,142,735 $2,278,806 $2,393,315 Total Expenditures $2,324,010 $2,471,198 $2,743,811 $2,996,132 $3,094,207 Expenditures by Expense Type
Historical Expenditures by Expense Type

PERSONNEL - WAGES & SALARIES OPERATING EXPENDITURES OTHER SERVICES PROFESSIONAL & TECH. SERVICES PERSONNEL - BENEFITS SUPPLIES

3.09M
Expenditures by Department
$2M$2M$2M $2M$2M$2M $3M$3M$3M $3M$3M$3M $3M$3M$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
Recreation and Community Services
FY 2025-26 BUDGET | Aliso Viejo

223
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $886,200 28.64%
OPERATING EXPENDITURES $863,960 27.92%
OTHER SERVICES $530,112 17.13%
PROFESSIONAL & TECH. SERVICES $463,460 14.98%
PERSONNEL - BENEFITS $304,475 9.84%
SUPPLIES $46,000 1.49%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &
SALARIES $594,788 $663,675 $795,663 $747,050 $886,200
PERSONNEL - BENEFITS $229,569 $232,615 $271,206 $268,075 $304,475 PROFESSIONAL & TECH.

SERVICES $408,807 $474,287 $473,405 $508,810 $463,460
OPERATING EXPENDITURES $465,984 $458,045 $682,474 $830,651 $863,960 OTHER SERVICES $595,567 $609,269 $495,074 $595,046 $530,112 SUPPLIES $29,294 $33,308 $25,989 $46,500 $46,000
Total Expenditures $2,324,010 $2,471,198 $2,743,811 $2,996,132 $3,094,207

3.09M
Expenditures by Expense Type
Recreation and Community Services
FY 2025-26 BUDGET | Aliso Viejo

224
Community Services Administration
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OTHER SERVICES PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS

SUPPLIES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$457K$457K$457K
$349K$349K$349K
$227K$227K$227K
$293K$293K$293K $265K$265K$265K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
Community Services Administration
FY 2025-26 BUDGET | Aliso Viejo

225
FY26 Expenditures by Expense Type
OTHER SERVICES $259,372 97.79%
PERSONNEL - BENEFITS $3,870 1.46%
SUPPLIES $2,000 0.75%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $70,808 - - - -
Total PERSONNEL - WAGES
& SALARIES $70,808 - - - -

PERSONNEL - BENEFITS
RETIREMENT $19,598 - - - -
FICA/MEDICARE $1,157 - - - -

STATE UNEMPMNT
INS/CLAIMS $147 - - - -
MEDICAL INSURANCE $3,504 $3,600 $3,696 $3,870 $3,870
LIFE INSURANCE $624 - - - -
BENEFIT CASH OUT $12,485 - - - -
VEHICLE/CELL $488 - - - -
Total PERSONNEL -
BENEFITS $38,003 $3,600 $3,696 $3,870 $3,870

OTHER SERVICES

ADVERTISING &
PROMOTIONS $167,522 $173,575 $89,823 $100,000 $100,025
MTGS/CONF./TRNG &
DEV. $3,966 $2,596 $5,836 $12,995 $12,980
MEMBERSHIP & DUES $2,575 $2,637 $2,830 $3,395 $3,395
INSURANCE EXPENSES $2,409 $3,063 $3,516 $4,400 $4,400

RECREATION-SENIOR
TRANSPORTATION $1,035 $5,131 $6,871 $7,710 $11,500

REC-CITY SPECIAL
EVENTS $106,196 $101,599 $92,537 $112,860 $94,431
REC-PARTNER EVENTS $1,081 $2,606 $2,650 $4,750 $4,250
REC-YOUTH PROGRAMS $16,530 $20,742 $2,000 $9,000 $9,000 COMMUNITY GRANTS $11,738 $7,524 $7,274 $14,570 $7,891
COMMUNITY OUTREACH $15,421 $1,230 $1,211 $2,925 $2,000
265K
Expenditures by Expense Type
Community Services Administration
FY 2025-26 BUDGET | Aliso Viejo

226
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
SPECIAL PROJECTS $3,494 $7,084 - $5,001 -

COMMUNITY
ASSISTANCE GRANTS $15,500 $15,500 $8,750 $9,500 $9,500
COMMUNITY EVENTS $21 - - - -
Total OTHER SERVICES $347,488 $343,286 $223,296 $287,106 $259,372

SUPPLIES
SUPPLIES $204 $1,929 $387 $2,000 $2,000
Total SUPPLIES $204 $1,929 $387 $2,000 $2,000
Total Expenditures $456,504 $348,815 $227,380 $292,976 $265,242 Community Services Administration
FY 2025-26 BUDGET | Aliso Viejo

227
Iglesia Park
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OPERATING EXPENDITURES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
$148K$148K$148K $150K$150K$150K $153K$153K$153K
$185K$185K$185K $192K$192K$192K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
Iglesia Park
FY 2025-26 BUDGET | Aliso Viejo

228
FY26 Expenditures by Expense Type
OPERATING EXPENDITURES $191,750 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OPERATING

EXPENDITURES
UTILITIES $22,864 $16,579 $17,084 $26,000 $28,200

BUILDING & GROUND
MAINTENANCE $124,150 $132,332 $136,050 $153,050 $158,050

OTHER EQUIPMENT
MAINTENANCE $688 $724 - $5,500 $5,500
Total OPERATING
EXPENDITURES $147,702 $149,634 $153,135 $184,550 $191,750 Total Expenditures $147,702 $149,634 $153,135 $184,550 $191,750 192K
Expenditures by Expense Type
Iglesia Park
FY 2025-26 BUDGET | Aliso Viejo

229
Iglesia Park
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $20K
$40K
$60K
$80K
$43K$43K$43K
$37K$37K$37K $43K$43K$43K
$62K$62K$62K $66K$66K$66K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $25K
$50K
$75K
Iglesia Building
FY 2025-26 BUDGET | Aliso Viejo

230
FY26 Expenditures by Expense Type
OPERATING EXPENDITURES $64,600 97.29%
PROFESSIONAL & TECH. SERVICES $1,800 2.71%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES $2,973 $840 $450 $1,800 $1,800
Total PROFESSIONAL &
TECH. SERVICES $2,973 $840 $450 $1,800 $1,800

OPERATING

EXPENDITURES
UTILITIES $16,216 $16,825 $22,613 $26,500 $28,000

BUILDING & GROUND
MAINTENANCE $24,162 $19,605 $19,999 $34,000 $36,600
Total OPERATING
EXPENDITURES $40,378 $36,430 $42,612 $60,500 $64,600
Total Expenditures $43,351 $37,270 $43,062 $62,300 $66,400

66.4K
Expenditures by Expense Type
Iglesia Building
FY 2025-26 BUDGET | Aliso Viejo

231
Iglesia Park Community Center
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OTHER SERVICES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$158K$158K$158K
$178K$178K$178K $178K$178K$178K $178K$178K$178K $178K$178K$178K FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
Iglesia Park Community Center
FY 2025-26 BUDGET | Aliso Viejo

232
FY26 Expenditures by Expense Type
OTHER SERVICES $177,500 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER SERVICES
REC-YOUTH PROGRAMS $157,500 $177,500 $177,500 $177,500 $177,500 Total OTHER SERVICES $157,500 $177,500 $177,500 $177,500 $177,500 Total Expenditures $157,500 $177,500 $177,500 $177,500 $177,500 178K
Expenditures by Expense Type
Iglesia Park Community Center
FY 2025-26 BUDGET | Aliso Viejo

233
Recreation
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES

PERSONNEL - BENEFITS OTHER SERVICES SUPPLIES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
Recreation
FY 2025-26 BUDGET | Aliso Viejo

234
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $886,200 37.03%
OPERATING EXPENDITURES $607,610 25.39%
PROFESSIONAL & TECH. SERVICES $461,660 19.29%
PERSONNEL - BENEFITS $300,605 12.56%
OTHER SERVICES $93,240 3.90%
SUPPLIES $44,000 1.84%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $365,500 $474,889 $525,621 $542,050 $662,000 PART TIME WAGES $155,395 $187,373 $261,240 $200,000 $206,200 OVERTIME PAY $3,085 $1,413 $2,276 $5,000 $5,000
LEAVE CASH OUT - - $6,525 - $13,000
Total PERSONNEL - WAGES
& SALARIES $523,980 $663,675 $795,663 $747,050 $886,200

PERSONNEL - BENEFITS
RETIREMENT $41,174 $49,667 $55,326 $64,635 $70,950
FICA/MEDICARE $9,045 $11,451 $13,356 $12,130 $12,900
STATE
UNEMPMNT/CLAIMS $2,817 $3,530 $4,097 $3,535 $5,000
MEDICAL INSURANCE $34,361 $40,092 $56,449 $61,500 $94,820 DENTAL INSURANCE $1,778 $1,671 $2,758 $3,050 $5,260
VISION INSURANCE $434 $484 $584 $600 $965
LIFE INSURANCE $1,878 $2,590 $3,198 $4,000 $4,500
BENEFIT CASH OUT $99,780 $116,831 $129,117 $112,055 $103,510 VEHICLE/CELL $300 $2,700 $2,625 $2,700 $2,700
Total PERSONNEL -
BENEFITS $191,566 $229,015 $267,510 $264,205 $300,605
PROFESSIONAL & TECH.

SERVICES
TECHNOLOGY SERVICES $53,568 $63,903 $82,853 $116,010 $116,660

OTHER CONTRACTUAL
SERVICES $352,266 $409,544 $390,102 $391,000 $345,000
Total PROFESSIONAL &
TECH. SERVICES $405,834 $473,447 $472,955 $507,010 $461,660

2.39M
Expenditures by Expense Type
Recreation
FY 2025-26 BUDGET | Aliso Viejo

235
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OPERATING

EXPENDITURES
UTILITIES $80,247 $42,304 $59,484 $68,000 $71,450

BUILDING & GROUND
MAINTENANCE $188,422 $212,993 $197,752 $242,601 $238,660

FARM OPERATING
EXPENDITURES $9,234 $16,684 $229,491 $275,000 $297,500

AV FARM OPERATING
EXPENSES $387,552 $328,983 - - -
Total OPERATING
EXPENDITURES $665,455 $600,963 $486,727 $585,601 $607,610

OTHER SERVICES
COMMUNICATION $2,627 $2,421 $2,884 $3,240 $2,040

SUMMER CAMP
SCHOLARSHIPS $6,645 $5,653 $4,315 $6,000 $6,000
TAXES/FEES/PERMITS $34,423 $35,328 $48,791 $57,200 $37,200 CITY CAMP EXPENSE $46,885 $45,081 $38,288 $64,000 $48,000 Total OTHER SERVICES $90,579 $88,483 $94,278 $130,440 $93,240

SUPPLIES
SUPPLIES $6,292 $10,317 $7,832 $13,500 $13,000
OPERATING SUPPLIES $17,854 $17,850 $14,136 $26,000 $26,000 MINOR EQUIPMENT $4,943 $3,213 $3,634 $5,000 $5,000
Total SUPPLIES $29,089 $31,380 $25,602 $44,500 $44,000
Total Expenditures $1,906,504 $2,086,962 $2,142,735 $2,278,806 $2,393,315 Recreation
FY 2025-26 BUDGET | Aliso Viejo

236
Public Safety
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 trafc safety.

General law enforcement provides an assortment of ofcers to provide crime prevention via around-the-clock street patrols, narcotics prevention, special investigations, and the general enforcement of laws. Trafc safety provides routine trafc patrol as a means of encouraging motorists and pedestrians to comply with trafc laws and ordinances and, when necessary, issues citations and/or warnings for violations. Trafc 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 the City of Mission Viejo, 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 the government to respond to emergencies.

Public Safety
FY 2025-26 BUDGET | Aliso Viejo

237
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures

LAW ENFORCEMENT-CONTRACT ANIMAL CONTROL LAW ENFORCEMENT-OTHER

EOC CRIME PREVENTION
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
$13M
$9M$9M$9M $10M$10M$10M $10M$10M$10M $11M$11M$11M $12M$12M$12M FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Public Safety
FY 2025-26 BUDGET | Aliso Viejo

238
FY26 Expenditures

LAW ENFORCEMENT-

CONTRACT
$10,781,601 91.41%
ANIMAL CONTROL $577,566 4.90%
LAW ENFORCEMENT-OTHER $335,049 2.84%
EOC $100,201 0.85%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

LAW ENFORCEMENT-
CONTRACT $8,659,399 $9,297,657 $9,209,787 $9,671,083 $10,781,601

LAW ENFORCEMENT-
OTHER $262,228 $284,924 $284,836 $327,452 $335,049
CRIME PREVENTION $21,439 $6,474 $5,875 - -
ANIMAL CONTROL $376,235 $405,499 $444,161 $530,621 $577,566 EOC $21,223 $43,603 $60,740 $103,131 $100,201
Total Expenditures $9,340,524 $10,038,157 $10,005,400 $10,632,287 $11,794,417 Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES CONTRACT SERVICES OTHER SERVICES

SUPPLIES PERSONNEL - WAGES & SALARIES OPERATING EXPENDITURES

PERSONNEL - BENEFITS CAPITAL OUTLAY

11.8M
Expenditures
$9M$9M$9M $10M$10M$10M $10M$10M$10M $11M$11M$11M $12M$12M$12M FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Public Safety
FY 2025-26 BUDGET | Aliso Viejo

239
FY26 Expenditures by Expense Type
PROFESSIONAL & TECH.

SERVICES
$10,781,601 91.41%
CONTRACT SERVICES $863,309 7.32%

PERSONNEL - WAGES &

SALARIES
$50,000 0.42%
SUPPLIES $41,846 0.35%
OTHER SERVICES $38,310 0.32%
OPERATING EXPENDITURES $14,700 0.12%
PERSONNEL - BENEFITS $4,651 0.04%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &
SALARIES $12,452 $12,547 $16,392 - $50,000
PERSONNEL - BENEFITS $1,372 $1,270 $1,628 - $4,651
PROFESSIONAL & TECH.

SERVICES $8,661,899 $9,299,937 $9,229,998 $9,724,424 $10,781,601 OPERATING EXPENDITURES $10,955 $10,388 $9,819 $14,200 $14,700 OTHER SERVICES $30,995 $39,734 $23,411 $38,910 $38,310
SUPPLIES $29,168 $28,639 $24,141 $46,586 $41,846
CONTRACT SERVICES $591,479 $645,642 $700,010 $808,167 $863,309 CAPITAL OUTLAY $2,205 - - - -
Total Expenditures $9,340,524 $10,038,157 $10,005,400 $10,632,287 $11,794,417

11.8M
Expenditures by Expense Type
Public Safety
FY 2025-26 BUDGET | Aliso Viejo

240
Law Enforcement - Orange County Sheriff's
Department
Staff Summary
Authorized Positions (FTE) 2025
Captain 1.0
Sergeant - Administration 1.0
Sergeant - Patrol 1.0
Investigator 1.5
Deputy Sheriff II - Patrol 15.0
Deputy Sheriff II - Motorcycle* 1.0
Deputy Sheriff II - School Resource Ofcer 0.7
Community Services Ofcer 2.0
Senior Emergency Management Coordinator* 0.0
Total 23.5
Regional and Shared Staff 16.9
*  1 Motor Ofcer and 1 Senior Emergency Management
Coordinator position is frozen in FY 25-26
Law Enforcement
FY 2025-26 BUDGET | Aliso Viejo

241
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
$13M
$9M$9M$9M $9M$9M$9M $9M$9M$9M $10M$10M$10M $11M$11M$11M FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Law Enforcement
FY 2025-26 BUDGET | Aliso Viejo

242
FY26 Expenditures by Expense Type
PROFESSIONAL & TECH.

SERVICES
$10,781,601 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES
LAW ENFORCEMENT $8,659,399 $9,297,657 $9,209,787 $9,671,083 $10,781,601 Total PROFESSIONAL &
TECH. SERVICES $8,659,399 $9,297,657 $9,209,787 $9,671,083 $10,781,601 Total Expenditures $8,659,399 $9,297,657 $9,209,787 $9,671,083 $10,781,601

10.8M
Expenditures by Expense Type
Law Enforcement
FY 2025-26 BUDGET | Aliso Viejo

243
Law Enforcement - Other
Other law enforcement expenditures include equipment maintenance and other supplies that are not included in the OCSD contract for law enforcement.   Also included are the costs for crossing guard services at the City's schools.

Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES OTHER SERVICES SUPPLIES

OPERATING EXPENDITURES CAPITAL OUTLAY
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$262K$262K$262K $285K$285K$285K $285K$285K$285K
$327K$327K$327K $335K$335K$335K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Law Enforcement - Other
FY 2025-26 BUDGET | Aliso Viejo

244
FY26 Expenditures by Expense Type
CONTRACT SERVICES $285,743 85.28%
OTHER SERVICES $36,580 10.92%
SUPPLIES $7,726 2.31%
OPERATING EXPENDITURES $5,000 1.49%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OPERATING

EXPENDITURES
EQUIP MAINT-800MHZ
MAINT/BACK $3,545 $1,582 $744 $5,000 $5,000
Total OPERATING
EXPENDITURES $3,545 $1,582 $744 $5,000 $5,000

OTHER SERVICES
COMMUNICATION $533 $493 $590 $600 -
FUEL $12,944 $11,617 $6,142 $16,780 $16,780
VEHICLE MAINTENANCE $13,027 $23,139 $11,721 $15,000 $15,000 MTGS/CONF./TRNG &
DEV. $2,094 $926 $2,319 $3,000 $3,000
SPECIAL EVENTS $1,387 $1,687 $1,095 $1,800 $1,800
Total OTHER SERVICES $29,986 $37,862 $21,868 $37,180 $36,580

SUPPLIES
OPERATING SUPPLIES $8,569 $4,182 $3,699 $7,725 $7,725
TACTICAL GEAR $2,681 $1,155 $2,677 $1 $1
Total SUPPLIES $11,249 $5,337 $6,375 $7,726 $7,726

CONTRACT SERVICES
C.S-CROSSING GUARDS $215,244 $240,143 $255,848 $277,546 $285,743 Total CONTRACT SERVICES $215,244 $240,143 $255,848 $277,546 $285,743

CAPITAL OUTLAY

PUBLIC SAFETY
EQUIPMENT $2,205 - - - -
Total CAPITAL OUTLAY $2,205 - - - -
Total Expenditures $262,228 $284,924 $284,836 $327,452 $335,049 335K
Expenditures by Expense Type
Law Enforcement - Other
FY 2025-26 BUDGET | Aliso Viejo

245
Crime Prevention
Crime prevention services have previously been provided by a part-time employee.  Recently services have included in the Emergency Management and other public safety budgets as needed.

Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OPERATING EXPENDITURES PERSONNEL - WAGES & SALARIES SUPPLIES

PERSONNEL - BENEFITS OTHER SERVICES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5K
$10K
$15K
$20K
$25K
$21K$21K$21K
$6K$6K$6K $6K$6K$6K
000 000
FY2022 FY2023 FY2024 FY2025 FY2026
0 $10K
$20K
$30K
Crime Prevention
FY 2025-26 BUDGET | Aliso Viejo

246
Expenditures by Account Type
Historical Expenditures by Account Type
Expense Account
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Expense Account $21,439.32 $6,473.55 $5,875.00 - -
Total Expenditures $21,439.32 $6,473.55 $5,875.00 - -
$21K$21K$21K
$6K$6K$6K $6K$6K$6K
000 000
FY2022 FY2023 FY2024 FY2025 FY2026
0 $10K
$20K
$30K
Expenditures by Account Type
Crime Prevention
FY 2025-26 BUDGET | Aliso Viejo

247
Animal Care Services
Animal control and animal shelter services have been provided through a contract with the City of Mission Viejo since 2009.  In 2023, the City entered into a new seven-year agreement with the City of Mission Viejo, with an option to renew for an additional ve-year term.  Services include administration of pet licensing, eld services, and shelter services.  Field services are provided to the City seven days per week, 24 hours per day and include impounding of stray animals, transportation of injured animals , inspections, and investigations.

Costs for animal care services are shared between the cities of Aliso Viejo, Laguna Hills, Laguna Niguel, Rancho Santa Margarita, and Mission Viejo.   Each city's share of the cost is determined annually and allocated based on population.  For additional information on these services, visit https://www.cityofmissionviejo.org/departments/animal-services.

Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
Animal Care Services
FY 2025-26 BUDGET | Aliso Viejo

248
Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES
FY26 Expenditures by Expense Type
CONTRACT SERVICES $577,566 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

CONTRACT SERVICES
C.S-ANIMAL CARE
SERVICES $376,235 $405,499 $444,161 $530,621 $577,566
Total CONTRACT SERVICES $376,235 $405,499 $444,161 $530,621 $577,566 Total Expenditures $376,235 $405,499 $444,161 $530,621 $577,566 $376K$376K$376K $405K$405K$405K $444K$444K$444K
$531K$531K$531K $578K$578K$578K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
578K
Expenditures by Expense Type
Animal Care Services
FY 2025-26 BUDGET | Aliso Viejo

249
Emergency Operations Management
The Emergency Operations Management budget includes part-time salaries and other services and supplies.  For FY 2021- 22 through FY 2024-25, a full-time Senior Emergency Management Coordinator is provided through the contract with Orange County Sheriff's Department.

Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $25K
$50K
$75K
$100K
$125K
Emergency Operations Management
FY 2025-26 BUDGET | Aliso Viejo

250
Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES PERSONNEL - WAGES & SALARIES PROFESSIONAL & TECH. SERVICES

OPERATING EXPENDITURES OTHER SERVICES PERSONNEL - BENEFITS FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $50,000 49.90%
SUPPLIES $34,120 34.05%
OPERATING EXPENDITURES $9,700 9.68%
PERSONNEL - BENEFITS $4,651 4.64%
OTHER SERVICES $1,730 1.73%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
PART TIME WAGES - $12,547 $16,392 - $50,000
Total PERSONNEL - WAGES
& SALARIES - $12,547 $16,392 - $50,000

PERSONNEL - BENEFITS
RETIREMENT - $941 $1,229 - $3,750
FICA/MEDICARE - $182 $238 - $725

STATE UNEMPMNT
INS/CLAIMS - $147 $161 - $176
$21K$21K$21K
$44K$44K$44K
$61K$61K$61K
$103K$103K$103K $100K$100K$100K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
100K
Expenditures by Expense Type
Emergency Operations Management
FY 2025-26 BUDGET | Aliso Viejo

251
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total PERSONNEL -
BENEFITS - $1,270 $1,628 - $4,651
PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES $2,500 $2,281 $20,211 $53,341 -
Total PROFESSIONAL &
TECH. SERVICES $2,500 $2,281 $20,211 $53,341 -

OPERATING

EXPENDITURES
RENT $2,985 $3,341 $3,390 $9,200 $9,700
Total OPERATING
EXPENDITURES $2,985 $3,341 $3,390 $9,200 $9,700

OTHER SERVICES

MTGS/CONF/TRNG &
DEV $403 $853 $707 $1,000 $1,000
MEMBERSHIP & DUES $606 $1,018 $646 $730 $730
Total OTHER SERVICES $1,009 $1,871 $1,353 $1,730 $1,730

SUPPLIES
SUPPLIES $43 $315 $499 $500 $500
OPERATING SUPPLIES $14,685 $21,978 $17,267 $38,360 $33,620 Total SUPPLIES $14,728 $22,293 $17,766 $38,860 $34,120
Total Expenditures $21,223 $43,603 $60,740 $103,131 $100,201 Emergency Operations Management
FY 2025-26 BUDGET | Aliso Viejo

252
Public Works
The Public Works Department oversees matters relating to City streets, public rights-of-way, capital projects, utilities, trafc-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
Trafc Engineering
Street Maintenance
Facilities Maintenance
The Engineering division is responsible for the day-to-day administration of all publicly owned properties, including 72 miles of streets, curbs, gutters, sidewalks, landscaped medians, 48 trafc signals, signs, streetlights, and 65 miles of storm drains, and 620 catch basins. 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 Trafc Engineering division investigates trafc issues by conducting trafc surveys and studies and recommends solutions to the City Council and City Manager. Responsibilities include the review and development of City trafc engineering guidelines and standards, processing citizen concerns related to the existing circulation system and implementing corrective measures when appropriate, and analyzing trafc collision records to identify accident patterns and recommending any corrective measures.

The Street Maintenance Division conducts inspections of streetlights, intersection lights, and trafc controllers, monitors the City's street sweeping and removal of debris from the public right of way, and maintains and repairs streets and sidewalks.  In order to comply with the MOE for Measure M turn back funds, and other possible grant funding, the City is obligated to spend a minimum of $556,162  from  the
General Fund specically for street and trafc costs and is budgeted accordingly.

The Facility Maintenance Division conducts inspections of City facilities, buildings, and equipment and oversees their maintenance and capital projects.

Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
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 1.0 1.0
Street Supervisor - 1.0 1.0 1.0 1.0
Total 3.0 4.0 4.0 4.0 4.0
Public Works
FY 2025-26 BUDGET | Aliso Viejo

253
Expenditure Summary
Historical Expenditures
Historical Expenditures

ENGINEERING (GENERAL) STREET MAINTENANCE
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
Public Works
FY 2025-26 BUDGET | Aliso Viejo

254
FY26 Expenditures
ENGINEERING (GENERAL) $1,583,927 78.31%
STREET MAINTENANCE $438,700 21.69%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
ENGINEERING (GENERAL) $1,275,921 $1,284,234 $1,352,676 $1,415,800 $1,583,927 STREET MAINTENANCE $543,051 $380,306 $371,914 $443,700 $438,700 Total Expenditures $1,818,972 $1,664,540 $1,724,590 $1,859,500 $2,022,627 Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES PERSONNEL - WAGES & SALARIES OTHER SERVICES PERSONNEL - BENEFITS OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES

SUPPLIES

2.02M
Expenditures
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
Public Works
FY 2025-26 BUDGET | Aliso Viejo

255
FY26 Expenditures by Expense Type
CONTRACT SERVICES $809,100 40.00%
PERSONNEL - WAGES & SALARIES $645,000 31.89%
OTHER SERVICES $269,800 13.34%
PERSONNEL - BENEFITS $219,727 10.86%
PROFESSIONAL & TECH. SERVICES $60,000 2.97%
OPERATING EXPENDITURES $14,500 0.72%
SUPPLIES $4,500 0.22%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $415,019 $522,082 $564,195 $608,350 $623,000 LEAVE CASH OUT - - $9,421 - $22,000
Total PERSONNEL - WAGES
& SALARIES $415,019 $522,082 $573,616 $608,350 $645,000

PERSONNEL - BENEFITS
RETIREMENT $43,406 $54,452 $62,270 $69,385 $78,892
FICA/MEDICARE $6,346 $7,943 $8,566 $8,900 $9,400

STATE UNEMPMNT
INS/CLAIMS $588 $735 $644 $705 $705
MEDICAL INSURANCE $50,490 $73,994 $84,578 $87,700 $94,360 DENTAL INSURANCE $3,628 $4,833 $5,758 $6,170 $6,470
VISION INSURANCE $626 $962 $1,049 $1,065 $1,065
LIFE INSURANCE $2,139 $2,768 $2,980 $3,450 $3,600
BENEFIT CASH OUT $20,796 $23,276 $21,719 $22,275 $21,635 VEHICLE/CELL $2,558 $3,450 $3,600 $3,600 $3,600
Total PERSONNEL -
BENEFITS $130,577 $172,413 $191,165 $203,250 $219,727
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES $2,117 - - - $60,000
Total PROFESSIONAL &
TECH. SERVICES $2,117 - - - $60,000

OPERATING

EXPENDITURES

2.02M
Expenditures by Expense Type
Public Works
FY 2025-26 BUDGET | Aliso Viejo

256
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
RENT $12,420 $12,420 $12,420 $13,000 $13,000
COMPUTER EXPENSE - - - $1,500 $1,500
Total OPERATING
EXPENDITURES $12,420 $12,420 $12,420 $14,500 $14,500

OTHER SERVICES
PRINTING - - - $500 $500

MTGS/CONF/TRNG &
DEV $3,638 $2,711 $5,959 $11,000 $11,000
MEMBERSHIP & DUES $625 $1,382 $1,003 $1,300 $1,300

MISCELLANEOUS
CHARGES/EXPENSE $1,962 - - - -
PERMITS $176,169 $173,376 $236,974 $177,000 $257,000
Total OTHER SERVICES $182,395 $177,469 $243,937 $189,800 $269,800

SUPPLIES
SUPPLIES $756 $454 $997 $1,000 $1,000
OPERATING SUPPLIES $1,388 $3,881 $1,945 $3,000 $3,000
MINOR EQUIPMENT - - $493 $500 $500
Total SUPPLIES $2,144 $4,335 $3,435 $4,500 $4,500

CONTRACT SERVICES
NPDES $361,105 $220,756 $234,643 $265,400 $240,400
AB939-SOLID WASTE $49,520 $88,848 $43,460 $60,000 $60,000 C.S-MASTER PLANS $42,193 - - - -
C.S-CITY ENGINEERING $78,431 $85,912 $50,000 $70,000 $70,000 C.S-STREET
MAINTENANCE $543,051 $380,306 $371,914 $443,700 $438,700 Total CONTRACT SERVICES $1,074,300 $775,820 $700,017 $839,100 $809,100 Total Expenditures $1,818,972 $1,664,540 $1,724,590 $1,859,500 $2,022,627 Public Works
FY 2025-26 BUDGET | Aliso Viejo

257
Transfers Out
The General Fund Budget includes inter-fund transfers to the Aliso Viejo Aquatic Center, Debt Service, Capital Improvement, and Storm Water Funds.

Aquatic Center Fund - In 2015, the City entered into an agreement with Premier Aquatic Services to operate the Aquatic Center year-end.  Revenues for FY 2025-26 total approximately $1.0 million and expenses total $1.2 million.  The General Fund subsidizes the operating decit with a transfer of approximately $0.2 million.

Debt Service Fund - In 2019, the City issued approximately $12.3 million of tax-exempt Certicates of Participation to provide nancing for the construction of the Aliso Viejo Ranch.  For FY 2025-26 principal payments total $0.3 million.

Interest and scal charges total $0.4million.

Capital Improvement Fund - The General Fund provides funding for capital improvements to City facilities, which include City Hall, Aliso Viejo Ranch, Aliso Viejo Aquatic Center, Aliso Viejo Center, Iglesia Park and Community Center, and Vista Park. FY 2025-26 transfers include the following capital improvement projects:

City Hall carpet and paint - $0.3 million
Aquatic Center pool deck and pump replacement - $0.4 million Aliso Viejo Ranch wood sealing - $0.1 million
Citywide computer replacement
Camera replacement at the Aquatic and Aliso
Storm Water Fund - Maintenance and monitoring projects for Dairy Fork and wetlands total approximately $20,000 annually through a transfer from the General Fund.

Transfers Out
FY 2025-26 BUDGET | Aliso Viejo

258
Expenditure Summary
Historical Expenditures
General Fund Transfers Out - Detail
Fund
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
261 Aquatic Center $108,389 $217,503 $159,252 $201,402 $220,950 331 Capital Improvements 294,741 428,191 257,590 506,000 981,000 332 Storm Water   24,692 17,130 9,883 20,000 20,000
411 Debt Service 654,436 658,747 655,795 658,050 657,450 Total Transfers Out $1,082,258 $1,321,571 $1,082,520 $1,385,452 $1,879,400 Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
Transfers Out
FY 2025-26 BUDGET | Aliso Viejo

259
Special Revenue Funds
Expenditure Summary
Historical Expenditures Across Special Revenues
Expenditures by Fund
Historical Expenditures by Fund
AV CENTER FEDERAL GRANTS SB1-RMRA

GAS TAX AV AQUATIC CENTER MEASURE M

AQMD OTHER GRANTS PUBLIC SAFETY GRANTS

INTEGRATED WASTE MGMT TECHNOLOGY FUND DEVELOPMENT IMPACT

TRAFFIC CONGESTION RLF
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M
$13M
$15M
$10M$10M$10M
$12M$12M$12M
$8M$8M$8M $8M$8M$8M
$14M$14M$14M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Special Revenue
FY 2025-26 BUDGET | Aliso Viejo

260
FY26 Expenditures by Fund
AV CENTER $3,315,078 23.49%
SB1-RMRA $3,180,000 22.53%
MEASURE M $2,315,984 16.41%
GAS TAX $1,374,700 9.74%
AQMD $1,300,000 9.21%
AV AQUATIC CENTER $1,183,950 8.39%
FEDERAL GRANTS $630,848 4.47%
OTHER GRANTS $365,620 2.59%
PUBLIC SAFETY GRANTS $186,677 1.32%
INTEGRATED WASTE MGMT $156,000 1.11%
TECHNOLOGY FUND $105,200 0.75%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
TRAFFIC CONGESTION RLF $11,769 $16,567 - - -
GAS TAX $1,162,911 $1,413,179 $1,311,251 $1,142,800 $1,374,700 MEASURE M $398,961 $1,415,248 $207,157 $972,129 $2,315,984 SB1-RMRA $944,154 $1,323,100 $987,228 $90,000 $3,180,000 PUBLIC SAFETY GRANTS $164,879 $123,925 $120,798 $178,743 $186,677 AQMD - - - $150,000 $1,300,000
INTEGRATED WASTE MGMT $15,184 $8,281 $50,910 $75,000 $156,000 OTHER GRANTS $348,569 $38,792 $128,345 $200,000 $365,620 TECHNOLOGY FUND $24,832 $30,216 $44,762 $97,580 $105,200 DEVELOPMENT IMPACT - $39,095 - - -
FEDERAL GRANTS $3,007,233 $3,200,845 $547,060 $710,054 $630,848 AV CENTER $2,686,733 $3,489,127 $3,721,550 $2,984,332 $3,315,078 AV AQUATIC CENTER $1,170,132 $1,088,352 $1,098,511 $1,206,650 $1,183,950 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $7,807,288 $14,114,057

14.1M
Expenditures by Fund
Special Revenue
FY 2025-26 BUDGET | Aliso Viejo

261
Expenditures by Program
Historical Expenditures by Program

TRANSFERS OUT AV CENTER AV AQUATIC CTR

STREET MAINTENANCE CDBG TRAFFIC ENGINEERING

LAW ENFORCEMENT-OTHER GRANTS OTHER GRANTS

SENIOR MOBILITY PROG AQMD DEV IMPACT

BEV CONTR RECYL
FY25 Expenditures by Program
TRANSFERS OUT $8,006,293 56.73%
AV CENTER $2,564,771 18.17%
STREET MAINTENANCE $1,199,700 8.50%
AV AQUATIC CTR $1,183,950 8.39%
OTHER GRANTS $355,427 2.52%
GRANTS $245,200 1.74%
LAW ENFORCEMENT-OTHER $186,677 1.32%
TRAFFIC ENGINEERING $175,000 1.24%
CDBG $131,039 0.93%
SENIOR MOBILITY PROG $50,000 0.35%
BEV CONTR RECYL $16,000 0.11%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
TRAFFIC ENGINEERING $87,963 $214,895 $303,154 $74,500 $175,000 STREET MAINTENANCE $943,033 $1,021,284 $1,008,097 $1,068,300 $1,199,700 $10M$10M$10M
$12M$12M$12M
$8M$8M$8M $8M$8M$8M
$14M$14M$14M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M

14.1M
Expenditures by Department
Special Revenue
FY 2025-26 BUDGET | Aliso Viejo

262
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

LAW ENFORCEMENT-
OTHER $164,879 $123,925 $120,798 $178,743 $186,677

TRAFFIC CONGESTION - - - - -
SENIOR MOBILITY PROG $4,140 $20,524 $27,482 $50,000 $50,000 AQMD - - - $150,000 -
BEV CONTR RECYL $15,184 $8,281 $6,925 $16,000 $16,000

USED OIL RECYCLING - - - - -
OTHER GRANTS - $44,431 $50,681 - $355,427
GRANTS $24,832 $30,216 $61,977 $156,580 $245,200
DEV IMPACT - $67,511 - - -
CDBG $163,991 $287,371 $390,919 $263,373 $131,039
AV CENTER $2,207,490 $2,567,314 $2,322,471 $2,398,579 $2,564,771 AV AQUATIC CTR $1,170,132 $1,088,352 $1,098,511 $1,206,650 $1,183,950 TRANSFERS OUT $5,153,712 $6,712,624 $2,826,556 $2,244,563 $8,006,293 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $7,807,288 $14,114,057 Expenditures by Expense Type
Historical Expenditures by Expense Type

TRANSFERS OUT FACILITIES EXPENDITURES CONTRACT SERVICES PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES CAPITAL OUTLAY

CAPITAL IMPROVEMENT OTHER SERVICES SUPPLIES
$10M$10M$10M
$12M$12M$12M
$8M$8M$8M $8M$8M$8M
$14M$14M$14M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Special Revenue
FY 2025-26 BUDGET | Aliso Viejo

263
FY26 Expenditures by Expense Type
TRANSFERS OUT $8,006,293 56.73%
FACILITIES EXPENDITURES $3,748,721 26.56%
PROFESSIONAL & TECH.

SERVICES
$885,399 6.27%
CONTRACT SERVICES $853,700 6.05%
OPERATING EXPENDITURES $409,700 2.90%
CAPITAL OUTLAY $186,677 1.32%
OTHER SERVICES $18,567 0.13%
SUPPLIES $5,000 0.04%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES $284,021 $383,982 $599,784 $570,481 $885,399
OPERATING EXPENDITURES $279,852 $312,770 $332,416 $406,400 $409,700 OTHER SERVICES - $17,938 $18,565 - $18,567
SUPPLIES - - - $5,000 $5,000
CONTRACT SERVICES $675,271 $674,180 $697,302 $723,800 $853,700 CAPITAL OUTLAY $164,879 $176,133 $120,798 $178,743 $186,677 TRANSFERS OUT $5,153,712 $6,712,624 $2,826,556 $2,244,563 $8,006,293 CAPITAL IMPROVEMENT - $253,435 $201,168 $73,072 -
FACILITIES EXPENDITURES $3,377,622 $3,655,666 $3,420,981 $3,605,229 $3,748,721 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $7,807,288 $14,114,057

14.1M
Expenditures by Expense Type
Special Revenue
FY 2025-26 BUDGET | Aliso Viejo

264
Trafc Congestion Relief Fund
Assembly Bill 2928 established the Trafc 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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$5K
0 $5K
$10K
$15K
$20K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $90,909 $76,109 $60,982 $76,068 $84,668 Revenues
USE OF MONEY & PROPERTY -$3,031 $1,440 $15,086 $8,600 $1,900 Total Revenues -$3,031 $1,440 $15,086 $8,600 $1,900
Expenditures
TRANSFERS OUT $11,769 $16,567 - - -
Total Expenditures $11,769 $16,567 - - -
Total Revenues Less Expenditures -$14,800 -$15,127 $15,086 $8,600 $1,900 Ending Fund Balance $76,109 $60,982 $76,068 $84,668 $86,568 Traffic Congestion Relief Fund
FY 2025-26 BUDGET | Aliso Viejo

265
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY
FY26 Revenues by Revenue Category
USE OF MONEY & PROPERTY $1,900 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$3,031 $1,440 $15,086 $8,600 $1,900 Total USE OF MONEY &
PROPERTY -$3,031 $1,440 $15,086 $8,600 $1,900
Total Revenues -$3,031 $1,440 $15,086 $8,600 $1,900
-$3,031-$3,031-$3,031
$1K$1K$1K
$15K$15K$15K
$9K$9K$9K
$2K$2K$2K
FY2022 FY2023 FY2024 FY2025 FY2026
-$5K
0 $5K
$10K
$15K
$20K

1.9K
Revenues by Revenue Category
Traffic Congestion Relief Fund
FY 2025-26 BUDGET | Aliso Viejo

266
Expenditures by Expense Type
Historical Expenditures by Expense Type

TRANSFERS OUT
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRANSFERS OUT
TRANSFERS OUT $11,769 $16,567 - - -
Total TRANSFERS OUT $11,769 $16,567 - - -
Total Expenditures $11,769 $16,567 - - -
$12K$12K$12K
$17K$17K$17K
000 000 000
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5K
$10K
$15K
$20K
Expenditures by Expense Type
Traffic Congestion Relief Fund
FY 2025-26 BUDGET | Aliso Viejo

267
Gas Tax
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $740,649 $732,739 $643,272 $959,679 $1,353,579 Revenues
USE OF MONEY & PROPERTY -$31,431 $6,287 $203,094 $129,200 $27,000 INTERGOVERNMENTAL REVENUE $1,186,433$1,317,425$1,424,564$1,407,500$1,432,500 Total Revenues $1,155,002$1,323,713$1,627,658$1,536,700$1,459,500 Expenditures
PROFESSIONAL & TECH. SERVICES $87,963 $196,958 $284,589 $74,500 $156,433 OPERATING EXPENDITURES $267,763 $294,896 $310,795 $344,500 $346,000 OTHER SERVICES - $17,938 $18,565 - $18,567
CONTRACT SERVICES $675,271 $674,180 $697,302 $723,800 $853,700 CAPITAL OUTLAY - $52,208 - - -
TRANSFERS OUT $131,915 $177,000 - - -
Gas Tax
FY 2025-26 BUDGET | Aliso Viejo

268
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE USE OF MONEY & PROPERTY
FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,432,500 98.15%
USE OF MONEY & PROPERTY $27,000 1.85%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$31,431 $6,287 $203,094 $129,200 $27,000 Total USE OF MONEY &
PROPERTY -$31,431 $6,287 $203,094 $129,200 $27,000
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Total Expenditures $1,162,911$1,413,179$1,311,251$1,142,800$1,374,700 Total Revenues Less Expenditures -$7,910 -$89,467 $316,407 $393,900 $84,800 Ending Fund Balance $732,739 $643,272 $959,679 $1,353,579$1,438,379 -$31,431-$31,431-$31,431
$1M$1M$1M $1M$1M$1M
$2M$2M$2M $2M$2M$2M $1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.46M
Revenues by Revenue Category
Gas Tax
FY 2025-26 BUDGET | Aliso Viejo

269
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

INTERGOVERNMENTAL

REVENUE
GAS TAX-2105 $277,293 $295,140 $314,534 $320,000 $325,000 GAS TAX-2106 $176,685 $189,991 $205,140 $200,000 $200,000 GAS TAX-2107 $331,702 $402,227 $425,749 $430,000 $440,000 GAS TAX-ADMIN TAX $6,000 $7,500 $7,500 $7,500 $7,500
GAS TAX-2103 $394,753 $422,567 $471,642 $450,000 $460,000 Total

INTERGOVERNMENTAL

REVENUE
$1,186,433 $1,317,425 $1,424,564 $1,407,500 $1,432,500
Total Revenues $1,155,002 $1,323,713 $1,627,658 $1,536,700 $1,459,500 Expenditures by Department
Historical Expenditures by Department

STREET MAINTENANCE TRAFFIC ENGINEERING TRANSFERS OUT
FY26 Expenditures by Department
STREET MAINTENANCE $1,199,700 87.27%
TRAFFIC ENGINEERING $175,000 12.73%
$1M$1M$1M
$1M$1M$1M $1M$1M$1M
$1M$1M$1M
$1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K

1.37M
Gas Tax
FY 2025-26 BUDGET | Aliso Viejo

270
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRAFFIC ENGINEERING

PROFESSIONAL
SERVICES $87,963 $196,958 $284,589 $74,500 $156,433

SUBSCRIPTION
FINANCIAL PRINCIPAL - $16,080 $17,028 - $17,781

SUBSCRIPTION
FINANCIAL INTEREST - $1,857 $1,537 - $786
Total TRAFFIC
ENGINEERING $87,963 $214,895 $303,154 $74,500 $175,000

STREET MAINTENANCE
UTILITIES $267,763 $294,896 $310,795 $344,500 $346,000
C.S-STREET
MAINTENANCE $571,247 $599,142 $593,278 $608,800 $713,700 C.S-STREET SWEEPING $104,024 $75,038 $104,024 $115,000 $140,000 STREET MAINT EQUIP - $52,208 - - -
Total STREET
MAINTENANCE $943,033 $1,021,284 $1,008,097 $1,068,300 $1,199,700

TRANSFERS OUT
TRANSFERS OUT $131,915 $177,000 - - -
Total TRANSFERS OUT $131,915 $177,000 - - -
Total Expenditures $1,162,911 $1,413,179 $1,311,251 $1,142,800 $1,374,700 Expenditures by Department
Gas Tax
FY 2025-26 BUDGET | Aliso Viejo

271
Measure M
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $851,547$1,314,964 $890,040 $1,903,028 $2,149,870 Revenues
USE OF MONEY & PROPERTY -$40,196 $36,560 $244,678 $179,000 $54,000 INTERGOVERNMENTAL REVENUE $902,573 $953,764 $975,467 $1,039,971 $1,002,000 Total Revenues $862,377 $990,325$1,220,146$1,218,971 $1,056,000 Expenditures
PROFESSIONAL & TECH. SERVICES $4,140 $20,524 $27,482 $50,000 $50,000 TRANSFERS OUT $394,821$1,394,724 $179,675 $922,129 $2,265,984 Measure M
FY 2025-26 BUDGET | Aliso Viejo

272
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE USE OF MONEY & PROPERTY
FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,002,000 94.89%
USE OF MONEY & PROPERTY $54,000 5.11%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$40,196 $36,560 $244,678 $179,000 $54,000 Total USE OF MONEY &
PROPERTY -$40,196 $36,560 $244,678 $179,000 $54,000
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Total Expenditures $398,961$1,415,248 $207,157 $972,129 $2,315,984 Total Revenues Less Expenditures $463,416 -$424,924$1,012,989 $246,842 -$1,259,984 Ending Fund Balance $1,314,964 $890,040$1,903,028$2,149,870 $889,886 -$40,196-$40,196-$40,196
$903K$903K$903K $990K$990K$990K
$1M$1M$1M $1M$1M$1M
$1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K

1.06M
Revenues by Revenue Category
Measure M
FY 2025-26 BUDGET | Aliso Viejo

273
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

INTERGOVERNMENTAL

REVENUE
MEASURE M $846,159 $917,418 $939,243 $1,000,000 $950,000 MEASURE M-SMP $56,414 $36,346 $36,224 $39,971 $52,000
Total

INTERGOVERNMENTAL

REVENUE
$902,573 $953,764 $975,467 $1,039,971 $1,002,000
Total Revenues $862,377 $990,325 $1,220,146 $1,218,971 $1,056,000 Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT SENIOR MOBILITY PROG
FY26 Expenditures by Department
TRANSFERS OUT $2,265,984 97.84%
SENIOR MOBILITY PROG $50,000 2.16%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

SENIOR MOBILITY PROG

OTHER CONTRACTUAL
SERVICES $4,140 $20,524 $27,482 $50,000 $50,000
$399K$399K$399K
$1M$1M$1M
$207K$207K$207K
$972K$972K$972K
$2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M

2.32M
Expenditures by Department
Measure M
FY 2025-26 BUDGET | Aliso Viejo

274
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total SENIOR MOBILITY
PROG $4,140 $20,524 $27,482 $50,000 $50,000

TRANSFERS OUT
TRANSFERS OUT $394,821 $1,394,724 $179,675 $922,129 $2,265,984 Total TRANSFERS OUT $394,821 $1,394,724 $179,675 $922,129 $2,265,984 Total Expenditures $398,961 $1,415,248 $207,157 $972,129 $2,315,984 Measure M
FY 2025-26 BUDGET | Aliso Viejo

275
Road Maintenance & Rehabilitation Account
(RMRA)
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $783,341 $825,560 $651,355 $1,155,282 $2,531,195 Revenues
USE OF MONEY & PROPERTY -$27,626 -$8,224 $153,163 $139,000 $36,500 INTERGOVERNMENTAL REVENUE $1,014,000$1,157,118$1,337,992$1,326,913 $1,350,000 Total Revenues $986,373$1,148,894$1,491,155$1,465,913 $1,386,500 Expenditures
TRANSFERS OUT $944,154$1,323,100 $987,228 $90,000 $3,180,000 Total Expenditures $944,154$1,323,100 $987,228 $90,000 $3,180,000 Road Maintenance & Rehabilitation Account
FY 2025-26 BUDGET | Aliso Viejo

276
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE USE OF MONEY & PROPERTY
FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,350,000 97.37%
USE OF MONEY & PROPERTY $36,500 2.63%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$27,626 -$8,224 $153,163 $139,000 $36,500 Total USE OF MONEY &
PROPERTY -$27,626 -$8,224 $153,163 $139,000 $36,500

INTERGOVERNMENTAL

REVENUE
SB1-RMRA $1,014,000 $1,157,118 $1,337,992 $1,326,913 $1,350,000 Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Total Revenues Less Expenditures $42,220 -$174,205 $503,927 $1,375,913-$1,793,500 Ending Fund Balance $825,560 $651,355$1,155,282$2,531,195 $737,695 -$27,626-$27,626-$27,626 -$8,224-$8,224-$8,224
$1M$1M$1M $1M$1M$1M
$1M$1M$1M $1M$1M$1M $1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.39M
Revenues by Revenue Category
Road Maintenance & Rehabilitation Account
FY 2025-26 BUDGET | Aliso Viejo

277
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total

INTERGOVERNMENTAL

REVENUE
$1,014,000 $1,157,118 $1,337,992 $1,326,913 $1,350,000
Total Revenues $986,373 $1,148,894 $1,491,155 $1,465,913 $1,386,500 Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT
FY26 Expenditures by Department
TRANSFERS OUT $3,180,000 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRANSFERS OUT
TRANSFERS OUT $944,154 $1,323,100 $987,228 $90,000 $3,180,000 Total TRANSFERS OUT $944,154 $1,323,100 $987,228 $90,000 $3,180,000 Total Expenditures $944,154 $1,323,100 $987,228 $90,000 $3,180,000 $944K$944K$944K
$1M$1M$1M
$987K$987K$987K
$90K$90K$90K
$3M$3M$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

3.18M
Expenditures by Department
Road Maintenance & Rehabilitation Account
FY 2025-26 BUDGET | Aliso Viejo

278
Public Safety Grants
Public Safety Grants are 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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $109,947 $129,018 $171,447 $288,518 $330,775 Revenues
USE OF MONEY & PROPERTY -$4,882 $1,083 $51,710 $36,000 $9,000 INTERGOVERNMENTAL REVENUE $161,285 $165,271 $186,159 $185,000 $200,000 TRANSFERS IN $27,548 - - - -
Total Revenues $183,951 $166,354 $237,869 $221,000 $209,000 Expenditures
CAPITAL OUTLAY $164,879 $123,925 $120,798 $178,743 $186,677 Total Expenditures $164,879 $123,925 $120,798 $178,743 $186,677 Total Revenues Less Expenditures $19,071 $42,429 $117,071 $42,257 $22,323 Public Safety Grants
FY 2025-26 BUDGET | Aliso Viejo

279
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE USE OF MONEY & PROPERTY TRANSFERS IN FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $200,000 95.69%
USE OF MONEY & PROPERTY $9,000 4.31%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$4,882 $1,083 $51,710 $36,000 $9,000 Total USE OF MONEY &
PROPERTY -$4,882 $1,083 $51,710 $36,000 $9,000

INTERGOVERNMENTAL

REVENUE
SLESF $161,285 $165,271 $186,159 $185,000 $200,000
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Ending Fund Balance $129,018 $171,447 $288,518 $330,775 $353,098 $189K$189K$189K $166K$166K$166K
$238K$238K$238K $221K$221K$221K $209K$209K$209K
-$4,882-$4,882-$4,882
FY2022 FY2023 FY2024 FY2025 FY2026
-$100K
0 $100K
$200K
$300K
209K
Revenues by Revenue Category
Public Safety Grants
FY 2025-26 BUDGET | Aliso Viejo

280
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total

INTERGOVERNMENTAL

REVENUE
$161,285 $165,271 $186,159 $185,000 $200,000

TRANSFERS IN
INTERFUND TRANSFERS $27,548 - - - -
Total TRANSFERS IN $27,548 - - - -
Total Revenues $183,951 $166,354 $237,869 $221,000 $209,000 Expenditures by Expense Type
Historical Expenditures by Expense Type

CAPITAL OUTLAY
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

CAPITAL OUTLAY

PUBLIC SAFETY
EQUIPMENT $164,879 $123,925 $120,798 $178,743 $186,677
Total CAPITAL OUTLAY $164,879 $123,925 $120,798 $178,743 $186,677 Total Expenditures $164,879 $123,925 $120,798 $178,743 $186,677 $165K$165K$165K
$124K$124K$124K $121K$121K$121K
$179K$179K$179K $187K$187K$187K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
Expenditures by Expense Type
Public Safety Grants
FY 2025-26 BUDGET | Aliso Viejo

281
Air Quality Management District
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Budgeted
2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $1,032,073$1,041,367$1,145,741$1,480,498 $1,420,498 Revenues
USE OF MONEY & PROPERTY -$38,399 $3,956 $283,550 $40,000 $38,000 INTERGOVERNMENTAL REVENUE $47,692 $100,418 $51,207 $50,000 $50,000 Total Revenues $9,294 $104,375 $334,756 $90,000 $88,000 Expenditures
PROFESSIONAL & TECH. SERVICES - - - $150,000 -
TRANSFERS OUT - - - - $1,300,000
Total Expenditures - - - $150,000 $1,300,000
Air Quality Management District
FY 2025-26 BUDGET | Aliso Viejo

282
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE
FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $50,000 56.82%
USE OF MONEY & PROPERTY $38,000 43.18%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$38,399 $3,956 $283,550 $40,000 $38,000 Total USE OF MONEY &
PROPERTY -$38,399 $3,956 $283,550 $40,000 $38,000

INTERGOVERNMENTAL

REVENUE
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Total Revenues Less Expenditures $9,294 $104,375 $334,756 -$60,000 -$1,212,000 Ending Fund Balance $1,041,367$1,145,741$1,480,498$1,420,498 $208,498 $48K$48K$48K
$104K$104K$104K
$335K$335K$335K
$90K$90K$90K $88K$88K$88K
-$38,399-$38,399-$38,399
FY2022 FY2023 FY2024 FY2025 FY2026
-$200K
0 $200K
$400K
88K
Revenues by Revenue Category
Air Quality Management District
FY 2025-26 BUDGET | Aliso Viejo

283
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
AB2766-AIR QUALITY
MGMT DIST $47,692 $100,418 $51,207 $50,000 $50,000
Total

INTERGOVERNMENTAL

REVENUE
$47,692 $100,418 $51,207 $50,000 $50,000
Total Revenues $9,294 $104,375 $334,756 $90,000 $88,000 Expenditures by Expense Type
Historical Expenditures by Expense Type
TRANSFERS OUT PROFESSIONAL & TECH. SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES - - - $150,000 -
Total PROFESSIONAL &
TECH. SERVICES - - - $150,000 -

TRANSFERS OUT
TRANSFERS OUT - - - - $1,300,000
Total TRANSFERS OUT - - - - $1,300,000
Total Expenditures - - - $150,000 $1,300,000
000 000 000
$150K$150K$150K
$1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Air Quality Management District
FY 2025-26 BUDGET | Aliso Viejo

284
Integrated Waste Management
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $17,752 $83,592 $88,400 $70,924 $155,670 Revenues
USE OF MONEY & PROPERTY -$2,842 $120 $20,392 $7,200 $4,000 INTERGOVERNMENTAL REVENUE $83,866 $12,968 $13,043 $152,546 $13,000 Total Revenues $81,024 $13,088 $33,435 $159,746 $17,000 Integrated Waste Management
FY 2025-26 BUDGET | Aliso Viejo

285
Revenues by Revenue Type
Historical Revenues by Revenue Type

FROM OTHER AGENCIES INVESTMENT EARNINGS
FY26 Revenues by Revenue Type
FROM OTHER AGENCIES $13,000 76.47%
INVESTMENT EARNINGS $4,000 23.53%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Expenditures
PROFESSIONAL & TECH. SERVICES $15,184 $8,281 $24,140 $75,000 $156,000 TRANSFERS OUT - - $26,770 - -
Total Expenditures $15,184 $8,281 $50,910 $75,000 $156,000 Total Revenues Less Expenditures $65,840 $4,808 -$17,475 $84,746 -$139,000 Ending Fund Balance $83,592 $88,400 $70,924 $155,670 $16,670 -$2,842-$2,842-$2,842
$84K$84K$84K
$13K$13K$13K $33K$33K$33K
$160K$160K$160K
$17K$17K$17K
FY2022 FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
$150K
$200K
17K
Integrated Waste Management
FY 2025-26 BUDGET | Aliso Viejo

286
Category FY 2022
Actual
FY 2023
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
FY 2024
Actual
INVESTMENT EARNINGS -$2,842 $120 $7,200 $4,000 $20,392
FROM OTHER AGENCIES $83,866 $12,968 $152,546 $13,000 $13,043 Total Revenues $81,024 $13,088 $159,746 $17,000 $33,435 Expenditures by Department
Historical Expenditures by Department

GRANTS BEV CONTR RECYL TRANSFERS OUT
FY26 Expenditures by Department
GRANTS $140,000 89.74%
BEV CONTR RECYL $16,000 10.26%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

BEV CONTR RECYL

OTHER CONTRACTUAL
SERVICES-BEV $15,184 $8,281 $6,925 $16,000 $16,000
Total BEV CONTR RECYL $15,184 $8,281 $6,925 $16,000 $16,000 GRANTS
Revenues by Revenue Type
$15K$15K$15K $8K$8K$8K
$51K$51K$51K
$75K$75K$75K
$156K$156K$156K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
156K
Expenditures by Department
Integrated Waste Management
FY 2025-26 BUDGET | Aliso Viejo

287
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER CONTRACTUAL
SERVICES-SB1383 - - $17,215 $59,000 $140,000
Total GRANTS - - $17,215 $59,000 $140,000

TRANSFERS OUT
TRANSFERS OUT - - $26,770 - -
Total TRANSFERS OUT - - $26,770 - -
Total Expenditures $15,184 $8,281 $50,910 $75,000 $156,000 Integrated Waste Management
FY 2025-26 BUDGET | Aliso Viejo

288
Other Grants
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenditures Over Budget Expenses Budgeted
2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance -$38,333-$314,029-$178,246 $44,085 $44,085 Revenues
INTERGOVERNMENTAL REVENUE $72,873 $174,575 $350,676 $200,000 $365,620 Total Revenues $72,873 $174,575 $350,676 $200,000 $365,620 Expenditures
PROFESSIONAL & TECH. SERVICES - $11,009 $23,793 - $355,427 TRANSFERS OUT $348,569 $27,783 $104,552 $200,000 $10,193 Total Expenditures $348,569 $38,792 $128,345 $200,000 $365,620 Total Revenues Less Expenditures -$275,696 $135,783 $222,331 - - Ending Fund Balance -$314,029-$178,246 $44,085 $44,085 $44,085 Other Grants
FY 2025-26 BUDGET | Aliso Viejo

289
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE
FY26 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $365,620 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

INTERGOVERNMENTAL

REVENUE
STATE GRANTS $72,873 $174,575 $350,676 $200,000 $365,620 Total

INTERGOVERNMENTAL

REVENUE
$72,873 $174,575 $350,676 $200,000 $365,620
Total Revenues $72,873 $174,575 $350,676 $200,000 $365,620 $73K$73K$73K
$175K$175K$175K
$351K$351K$351K
$200K$200K$200K
$366K$366K$366K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
366K
Revenues by Revenue Category
Other Grants
FY 2025-26 BUDGET | Aliso Viejo

290
Expenditures by Expense Type
Historical Expenditures by Expense Type
TRANSFERS OUT PROFESSIONAL & TECH. SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES - $11,009 $23,793 - $355,427
Total PROFESSIONAL &
TECH. SERVICES - $11,009 $23,793 - $355,427

TRANSFERS OUT
TRANSFERS OUT $348,569 $27,783 $104,552 $200,000 $10,193 Total TRANSFERS OUT $348,569 $27,783 $104,552 $200,000 $10,193 Total Expenditures $348,569 $38,792 $128,345 $200,000 $365,620 $349K$349K$349K
$39K$39K$39K
$128K$128K$128K
$200K$200K$200K
$366K$366K$366K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Expenditures by Expense Type
Other Grants
FY 2025-26 BUDGET | Aliso Viejo

291
Technology Grant
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $150,776 $226,755 $290,080 $397,435 $419,855 Revenues
TAXES $107,498 $95,137 $81,921 $78,000 $66,300
USE OF MONEY & PROPERTY -$6,686 -$1,597 $70,196 $42,000 $9,500 Total Revenues $100,812 $93,540 $152,117 $120,000 $75,800 Expenditures
PROFESSIONAL & TECH. SERVICES $12,743 $12,342 $23,141 $30,680 $36,500 OPERATING EXPENDITURES $12,089 $17,874 $21,621 $61,900 $63,700 SUPPLIES - - - $5,000 $5,000
Total Expenditures $24,832 $30,216 $44,762 $97,580 $105,200 Total Revenues Less Expenditures $75,980 $63,324 $107,355 $22,420 -$29,400 Technology Grant
FY 2025-26 BUDGET | Aliso Viejo

292
Revenues by Revenue Category
Historical Revenues by Revenue Category

TAXES USE OF MONEY & PROPERTY
FY26 Revenues by Revenue Category
TAXES $66,300 87.47%
USE OF MONEY & PROPERTY $9,500 12.53%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
TAXES
FRANCHISE-PEG FEE $107,498 $95,137 $81,921 $78,000 $66,300 Total TAXES $107,498 $95,137 $81,921 $78,000 $66,300

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$6,686 -$1,597 $70,196 $42,000 $9,500 Total USE OF MONEY &
PROPERTY -$6,686 -$1,597 $70,196 $42,000 $9,500
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Ending Fund Balance $226,755 $290,080 $397,435 $419,855 $390,455 -$6,686-$6,686-$6,686 -$1,597-$1,597-$1,597
$107K$107K$107K $95K$95K$95K
$152K$152K$152K
$120K$120K$120K
$76K$76K$76K
FY2022 FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
$150K
$200K

75.8K
Revenues by Revenue Category
Technology Grant
FY 2025-26 BUDGET | Aliso Viejo

293
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total Revenues $100,812 $93,540 $152,117 $120,000 $75,800 Expenditures by Expense Type
Historical Expenditures by Expense Type
OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES SUPPLIES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES $12,743 $12,342 $23,141 $30,680 $36,500
Total PROFESSIONAL &
TECH. SERVICES $12,743 $12,342 $23,141 $30,680 $36,500

OPERATING

EXPENDITURES

IT/COMPUTER
EQUIPMENT $12,089 $17,874 $21,621 $61,900 $63,700
Total OPERATING
EXPENDITURES $12,089 $17,874 $21,621 $61,900 $63,700

SUPPLIES
MINOR EQUIPMENT - - - $5,000 $5,000
Total SUPPLIES - - - $5,000 $5,000
Total Expenditures $24,832 $30,216 $44,762 $97,580 $105,200 $25K$25K$25K $30K$30K$30K
$45K$45K$45K
$98K$98K$98K $105K$105K$105K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
Expenditures by Expense Type
Technology Grant
FY 2025-26 BUDGET | Aliso Viejo

294
Federal Grants
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.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $2,854,462 -$85,717 -$33,601 -$14,062 -$14,062 Revenues
USE OF MONEY & PROPERTY -$127,074 $101,838 - - -
INTERGOVERNMENTAL REVENUE $194,128$3,150,180$877,535 $710,054 $630,848 TRANSFERS IN - $943 - - -
Total Revenues $67,054$3,252,962$877,535 $710,054 $630,848 Expenditures
PROFESSIONAL & TECH. SERVICES $163,991 $133,869 $371,087 $190,301 $131,039 TRANSFERS OUT $2,843,242$2,880,051$506,448 $446,681 $499,809 CAPITAL IMPROVEMENT - $186,924 - $73,072 -
Total Expenditures $3,007,233$3,200,845$877,535 $710,054 $630,848 Total Revenues Less Expenditures -$2,940,179 $52,117 - - - Federal Grants
FY 2025-26 BUDGET | Aliso Viejo

295
Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT CDBG OTHER GRANTS
FY26 Expenditures by Department
TRANSFERS OUT $499,809 79.23%
CDBG $131,039 20.77%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER GRANTS

OTHER CONTRACTUAL
SERVICES - $33,422 $26,889 - -
Total OTHER GRANTS - $33,422 $26,889 - -
CDBG

OTHER CONTRACTUAL
SERVICES $163,991 $100,447 $189,751 $190,301 $131,039
ACQUISITION - $186,924 $201,168 $73,072 -
Total CDBG $163,991 $287,371 $390,919 $263,373 $131,039 Category FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Ending Fund Balance -$85,717 -$33,601 -$33,601 -$14,062 -$14,062 $3M$3M$3M $3M$3M$3M
$547K$547K$547K $710K$710K$710K $631K$631K$631K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
631K
Expenditures by Department
Federal Grants
FY 2025-26 BUDGET | Aliso Viejo

296
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRANSFERS OUT
TRANSFERS OUT $2,843,242 $2,880,051 $129,252 $446,681 $499,809 Total TRANSFERS OUT $2,843,242 $2,880,051 $129,252 $446,681 $499,809 Total Expenditures $3,007,233 $3,200,845 $547,060 $710,054 $630,848 Federal Grants
FY 2025-26 BUDGET | Aliso Viejo

297
Development Impact
Through negotiated agreements with developers, the City of Aliso Viejo receives these fees for projects related to affordable housing, trafc mitigation, community enhancement, parks, trails, open space, and median improvements.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2022 2023 2024 2025 2026
0 $10K
$20K
$30K
$40K
$50K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $1,410,622$1,410,622$1,377,777$1,377,777$1,377,777 Revenues
OTHER REVENUES - $6,250 - - -
Total Revenues - $6,250 - - -
Expenditures
PROFESSIONAL & TECH. SERVICES - $1,000 - - -
TRANSFERS OUT - -$28,416 - - -
CAPITAL IMPROVEMENT - $66,511 - - -
Total Expenditures - $39,095 - - -
Total Revenues Less Expenditures - -$32,845 - - -
Ending Fund Balance $1,410,622$1,377,777$1,377,777$1,377,777$1,377,777 Development Impact
FY 2025-26 BUDGET | Aliso Viejo

298
Revenues by Revenue Category
Historical Revenues by Revenue Category

OTHER REVENUES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER REVENUES
HOUSING FEES - $6,250 - - -
Total OTHER REVENUES - $6,250 - - -
Total Revenues - $6,250 - - -
Expenditures by Expense Type
Historical Expenditures by Expense Type
CAPITAL IMPROVEMENT PROFESSIONAL & TECH. SERVICES TRANSFERS OUT Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES - $1,000 - - -
Total PROFESSIONAL &
TECH. SERVICES - $1,000 - - -
000
$6K$6K$6K
000 000 000
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3K
$5K
$8K
Revenues by Revenue Category
000
$68K$68K$68K
000 000 000
-$28,416-$28,416-$28,416
FY2022 FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
Expenditures by Expense Type
Development Impact
FY 2025-26 BUDGET | Aliso Viejo

299
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRANSFERS OUT
TRANSFERS OUT - -$28,416 - - -
Total TRANSFERS OUT - -$28,416 - - -

CAPITAL IMPROVEMENT
ACQUISITION - $66,511 - - -
Total CAPITAL
IMPROVEMENT - $66,511 - - -
Total Expenditures - $39,095 - - -
Development Impact
FY 2025-26 BUDGET | Aliso Viejo

300
Aliso Viejo Center
The Aliso Viejo Center is a banquet hall that specializes in weddings and other events.  Since 2015, the City has contracted with Wedgewood Beverage, Inc. to operate the center. Revenues from events for FY 2025-26 are estimated at $3.3 million.

Expenditures, which include all operating expenses, such as management fees for Wedgeweood Beverage, Inc., staff, food and beverage, building and grounds maintenance, and marketing, total approximately $2.6 million, resulting in a transfer to the General Fund in the amount of $0.7 million.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance - - $60,238 - -
Revenues
OTHER REVENUES $2,686,733$3,549,365$3,661,312$2,984,332$3,315,078 Total Revenues $2,686,733$3,549,365$3,661,312$2,984,332$3,315,078 Expenditures
TRANSFERS OUT $479,243 $921,813$1,399,079 $585,753 $750,307 FACILITIES EXPENDITURES $2,207,490$2,567,314$2,322,471$2,398,579$2,564,771 Total Expenditures $2,686,733$3,489,127$3,721,550$2,984,332$3,315,078 Total Revenues Less Expenditures - $60,238 -$60,238 - - AV Center
FY 2025-26 BUDGET | Aliso Viejo

301
Revenues by Revenue Category
FY26 Revenues by Revenue Category
OTHER REVENUES $3,315,078 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER REVENUES
FOOD & BEVERAGE $606,406 $809,834 $803,703 $684,191 $744,978 BEVERAGE $326,177 $450,703 $426,373 $374,937 $395,219
PACKAGE REVENUE $992,257 $1,303,320 $1,343,649 $1,115,736 $1,276,220 RENTAL REVENUE $480 - - - -

EQUIPMENT RENTAL
REVENUE $196,737 $275,424 $252,281 $187,810 $203,098
MUSIC REVENUE $91,000 $113,800 $108,025 $96,390 $100,132

MISCELLANEOUS
REVENUE $473,677 $596,284 $727,281 $525,268 $595,431
Total OTHER REVENUES $2,686,733 $3,549,365 $3,661,312 $2,984,332 $3,315,078 Total Revenues $2,686,733 $3,549,365 $3,661,312 $2,984,332 $3,315,078 Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Ending Fund Balance - $60,238 - - -

3.32M
Revenues by Revenue Category
AV Center
FY 2025-26 BUDGET | Aliso Viejo

302
Expenditures by Expense Type
Historical Expenditures

FACILITIES EXPENDITURES TRANSFERS OUT
FY26 Expenditures by Expense Type
FACILITIES EXPENDITURES $2,564,771 77.37%
TRANSFERS OUT $750,307 22.63%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

TRANSFERS OUT
TRANSFERS OUT $479,243 $921,813 $1,399,079 $585,753 $750,307 Total TRANSFERS OUT $479,243 $921,813 $1,399,079 $585,753 $750,307

FACILITIES EXPENDITURES
P/R-SALARIES $109,636 $94,865 $98,916 $111,077 $113,277 P/R-WAGES $199,887 $223,115 $226,372 $270,640 $290,622
CONTRACT LABOR $297,215 $321,067 $295,788 $302,895 $338,201 P/R-BENEFITS $57,956 $59,043 $57,846 $67,163 $69,178
COST OF F&B $202,721 $240,899 $221,702 $226,435 $233,228

MISCELLANEOUS
EXPENSE $33,225 $54,334 $39,903 $26,414 $28,826
MUSIC EXPENSE $59,792 $83,219 $83,280 $70,531 $77,195

EQUIPMENT RENTAL
EXPENSE $98,940 $109,512 $51,767 $61,366 $63,207
$3M$3M$3M
$3M$3M$3M $4M$4M$4M
$3M$3M$3M
$3M$3M$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

3.32M
Expenditures by Expense Type
AV Center
FY 2025-26 BUDGET | Aliso Viejo

303
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PACKAGE EXPENSE $225,882 $271,623 $272,762 $243,253 $275,000

EQUIPMENT
MAINTENANCE $21,470 $13,427 $15,226 $24,539 $26,011
COMPUTER EXPENSE $27,477 $24,292 $29,544 $32,874 $33,860 UTILITIES $137,162 $151,752 $126,823 $143,600 $148,320

BUILDING & GROUND
MAINTENANCE $74,918 $77,859 $80,566 $78,628 $97,874
SUPPLIES $54,083 $85,189 $56,313 $74,228 $76,455
MARKETING $81,451 $97,391 $92,596 $111,292 $118,517
FEES & PERMITS $72,666 $77,321 $73,065 $53,644 $75,000
MANAGEMENT FEES $453,010 $582,405 $500,000 $500,000 $500,000 Total FACILITIES
EXPENDITURES $2,207,490 $2,567,314 $2,322,471 $2,398,579 $2,564,771 Total Expenditures $2,686,733 $3,489,127 $3,721,550 $2,984,332 $3,315,078 AV Center
FY 2025-26 BUDGET | Aliso Viejo

304
Aliso Viejo Aquatic Center
In 2015, the City entered into an agreement with Premier Aquatic Services to operate the Aquatic Center.  Revenues for FY 2025-26 total approximately $1.0 million and include fees for daily and season passes, events, and swim lessons.

Expenditures for management fees, staff, pool and facility maintenance, and supplies, total approximately $1.2 million.

The General Fund subsidizes the operating decit with a transfer of approximately $0.2 million.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenses Actual
Expenses Budgeted
2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $19,500 - - - -
Revenues
OTHER REVENUES $1,042,244 $871,792 $939,259 $1,005,248 $963,000 TRANSFERS IN $108,389 $216,560 $159,252 $201,402 $220,950 Total Revenues $1,150,632$1,088,352$1,098,511$1,206,650$1,183,950 Expenditures
FACILITIES EXPENDITURES $1,170,132$1,088,352$1,098,511$1,206,650$1,183,950 Total Expenditures $1,170,132$1,088,352$1,098,511$1,206,650$1,183,950 Total Revenues Less Expenditures -$19,500 - - - -
Ending Fund Balance - - - - -
AV Aquatic Center
FY 2025-26 BUDGET | Aliso Viejo

305
Historical Revenues by Revenue Category

OTHER REVENUES TRANSFERS IN
FY26 Revenues by Revenue Category
OTHER REVENUES $963,000 81.34%
TRANSFERS IN $220,950 18.66%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER REVENUES
FOOD & BEVERAGE $8,030 $6,307 $7,611 $10,000 $10,000
AQUATIC FEES $163,386 $144,058 $143,844 $171,248 $160,000 POOL USE FEES $7,869 $8,393 $8,810 $14,000 $10,000
AQUATIC CLASSES $849,605 $704,428 $772,914 $800,000 $775,000 MERCHANDISE $13,354 $8,607 $6,081 $10,000 $8,000
Total OTHER REVENUES $1,042,244 $871,792 $939,259 $1,005,248 $963,000

TRANSFERS IN
INTERFUND TRANSFERS $108,389 $216,560 $159,252 $201,402 $220,950 Total TRANSFERS IN $108,389 $216,560 $159,252 $201,402 $220,950 Total Revenues $1,150,632 $1,088,352 $1,098,511 $1,206,650 $1,183,950 $1M$1M$1M $1M$1M$1M $1M$1M$1M $1M$1M$1M $1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K

1.18M
Revenues by Revenue Category
AV Aquatic Center
FY 2025-26 BUDGET | Aliso Viejo

306
Expenditures by Expense Type
Historical Expenditures

FACILITIES EXPENDITURES
FY26 Expenditures by Expense Type
FACILITIES EXPENDITURES $1,183,950 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget

FACILITIES EXPENDITURES
P/R-SALARIES $83,771 $94,078 $113,648 $127,010 $126,100 P/R-WAGES $464,912 $515,909 $488,409 $475,000 $455,000
P/R-BENEFITS $66,076 $66,696 $70,377 $75,000 $68,000
COST OF F&B $4,071 $2,015 $4,121 $6,000 $5,000
MISCELLANEOUS EXPENSE $871 - - - -
ANHS POOL RENTAL $3,010 $1,457 $2,913 $7,000 $7,000
CONTRACT INSTRUCTOR PAYMENTS $4,301 - - - -
EQUIPMENT MAINTENANCE $59,256 $34,850 $43,954 $61,000 $61,000 COMPUTER EXPENSE $5,123 $2,573 $3,248 $5,000 $14,360
UTILITIES $74,603 $91,903 $63,419 $91,240 $86,240

BUILDING & GROUND
MAINTENANCE $55,291 $58,705 $64,902 $67,600 $75,450
POOL MAINTENANCE $16,683 $22,350 $25,133 $26,200 $26,200 $1M$1M$1M $1M$1M$1M $1M$1M$1M $1M$1M$1M $1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K

1.18M
Expenditures by Expense Type
AV Aquatic Center
FY 2025-26 BUDGET | Aliso Viejo

307
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
SUPPLIES $2,766 $2,791 $1,766 $3,000 $3,000
MINOR EQUIPMENT $7,762 $1,182 $1,700 $3,000 $2,500
OPERATING SUPPLIES $8,845 $11,669 $1,635 $13,000 $10,000 MERCHANDISE $5,371 $4,361 $6,216 $8,000 $5,000

MEETINGS/CONFERENCES/TRAINING
& DEVELOPMENT $795 $991 $562 $1,500 $1,500
MARKETING $19,817 $3,647 $10,737 $15,000 $15,500
FEES & PERMITS $35,161 $28,175 $32,659 $27,100 $27,100
MANAGEMENT FEES $251,648 $145,000 $163,111 $195,000 $195,000 Total FACILITIES EXPENDITURES $1,170,132 $1,088,352 $1,098,511 $1,206,650 $1,183,950 Total Expenditures $1,170,132 $1,088,352 $1,098,511 $1,206,650 $1,183,950 AV Aquatic Center
FY 2025-26 BUDGET | Aliso Viejo

308
Debt Service
On August 13, 2019, the City issued $12,250,000 of tax-exempt Certicates of Participation to provide nancing 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%.  At the end of FY 2025-26, the total outstanding principal will be $10,765,000.

For FY 2025-26 principal payments total $270,000 and interest and scal charges total $387,450.  Total debt service for FY 2025-26 is $657,450. Debt service is funded through a transfer from the General Fund.

Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
Debt Service
FY 2025-26 BUDGET | Aliso Viejo

309
Expenditures by Expense Type
Historical Expenditures by Expense Type

OTHER SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget

OTHER SERVICES
PRINCIPAL PAYMENT $235,000 $240,000 $250,000 $260,000 $270,000

INTEREST & FISCAL
CHGS $422,705 $415,751 $405,974 $398,050 $387,450
Total OTHER SERVICES $657,705 $655,751 $655,974 $658,050 $657,450 Total Expenditures $657,705 $655,751 $655,974 $658,050 $657,450 $658K$658K$658K $656K$656K$656K $656K$656K$656K $658K$658K$658K $657K$657K$657K FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
Expenditures by Expense Type
Debt Service
FY 2025-26 BUDGET | Aliso Viejo

310
Capital Improvement Plan
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 ve years. A CIP project is dened as an addition or improvement to the City’s infrastructure or public facilities.

Capital Budgeting Process
Financial Services coordinates the budget preparation including, review of fund cash ows to ensure adequate funding over the project life. Many projects span multiple scal 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 reects previously identied 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.

Capital Improvement Plan
FY 2025-26 BUDGET | Aliso Viejo

311
One Year Plan
CIP Funding Sources
One Year Plan
FY 2025-26 BUDGET | Aliso Viejo

312
CIP Project Details
One Year Plan
FY 2025-26 BUDGET | Aliso Viejo

313
Appendix
Appendix
FY 2025-26 BUDGET | Aliso Viejo

314
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      TRUST AND AGENCY FUND
(2103, 2105, 2106, 2107 & Gas Tax Admin)
711 Refundable Deposit
204 Measure M
721 Community Trust
205 SB1-RMRA
731 CFD 2005-01
215 Public Safety Grants (CLEEP, SLESF)
741 Renewable Farms
221 AQMD Air Quality (AB2766)
ACCOUNT GROUPS
225 Integrated Waste Management
805 General Fixed Asset Group
231 Other Grants
807 General Long Term Debt Group
241 Technology Grant
999 Pooled Cash
245 Development Impact
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
341 CFD 2005-01
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

315
Departments
DEPARTMENT DEPARTMENT # PROGRAM#
Elected Officials 11XX
1101
City Manager 15XX
1501
1502
1503
City Clerk 16XX
1601
City Attorney 21XX
2101
Finance 25XX
2501
Information Technology 31XX
3101
Non-Departmental 35XX
3501
Community Services & Recreation 41XX
4101
4102
4103
4104
4105
Community Development 44XX
4401
4402
4403
Public Works 45XX
4501
4502
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

316
4503
Public Safety 5XXX
5101
5102
5103
5201
5301
5401
Special Revenue 61XX
6102
6103
6104
6111
6115
6121
6125
6126
6131
6141
6145
6151
6160
6161
6180
Debt Service 71XX
7101
Trust & Agency 75XX
7501
Capital Improvement 8XXX
8101
8201
8301
8401
8501
8601
8701
8901
Transfers Out 95XX
9501
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

317
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 LAIF
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

318
1607 Infrastructure
1608 Land - Streets
1699 Accumulated Depreciation
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
2402 Unearned 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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

319
2508 Vision Insurance Payable
2509 Deferred Compensation Payable
2510 PERS Payable
2511 SDI Payable
2512 Worker's Compensation Payable
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

320
2803 Investment in Fixed Assets - CIP Fund
2804 Investment in Fixed Assets - Equipment Improvement & Replacement 2805 Investment in Fixed Assets - CIP
2899 Depreciation Expense
FUND EQUITY 29XX
2911 Fund Balance
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
REVENUE ACCOUNTS
TAXES 31XXX
General Property Taxes
31010 Current, Secured
31020 Current, Unsecured
31030 Prior Year Taxes
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

321
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/Peg Fee
31340 Franchise - Waste Collection
31350 Franchise - Other
Other Taxes
31520 County Fire Tax Credit
31530 Public Utility Tax
31540 Transient Occupancy Tax
LICENSE & PERMIT FEES 32XXX
Construction Permits
32010 Building Permits
32020 Electrical Permits
32030 Plumbing Permits
32040 Mechanical Permits
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

322
32050 Grading Permits
32055 C & D Permit
32060 AUP
32061 TUP
32062 Exception Permit
32063 Zoning/HOA/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
O
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 Facility Rental
34150 Other Income
34160 Program Revenue
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

323
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 SB1-RMRA
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

324
35606 Measure M - Senior Mobility Program
35615 CLEEP
35616 SLESF
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

325
36340 Site Plan Review
36345 Tentative Tract/Parcel Map
36350 General Plan
36355 Housing Administration
36360 Special Events Fees
36365 Sidewalk Vendor Permit
36370 Marijuana Cultivation Permit
36390 Public Notification Fee
Building Regulation Charges
36410 Building Plan Check Fees
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

326
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
37865 Miscellaneous Revenue
OTHER FINANCING SOURCES 38XXX
38010 Bond Proceeds
TRANSFERS IN 39XXX
39999 Interfund transfers
EXPENDITURE ACCOUNTS
PERSO 41XX
4101 Regular Employees
Salaries paid to regular City employees.
4102 Part Time Wages
4103 City Council Compensation
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

327
4104 Overtime Pay
Additional wages paid to employees for overtime hours worked PERSONNEL SERVICES - BENEFITS 42XX
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
PROFESSIONAL & TECHNICAL SERVICES 43XX
4301 Professional Services
Contractual services for independent professional assistance (i.e. health, accounting, appraisal and consultant services). Economic development marketin 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
4306 Website Services
4308 Law Enforcement
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

328
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
OPERATING EXPENDITURES 44XX
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
OTHER SERVICES 45XX
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

329
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
4536 Summer Camp Scholarships
4540 Cost of Issuance
4541 Principal Payment
4542 Interest & Fiscal Charges
4543 Special Tax
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

330
4551 O.C Revenue Neutrality Payment
4552 Transition Year Costs
4553 Community Branding
4561 Taxes/Fees
4562 Permits
4570 City Camp Expenses
4581 Housing Programs
SUPPLIES 46XX
4601 Supplies
4611 Publications/Reference Material
4612 Operating Supplies
4613 Tactical Gear
4620 Minor Equipment
CONTRACT SERVICES 47XX
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
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

331
4751 C.S-Building
4761 C.S-Code Enforcement
4771 C.S-Street Maintenance
4772 C.S-Street Sweeping
4781 C.S-Other
CAPITAL EXPENDITURES 48XX
4802 Office Equipment
4803 Public Safety Equipment
TRANSFERS OUT 49XX
4999 Transfers Out
CIP PROJECT EXPENDITURES 5XXX
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
TRUST ACCOUNT EXPENDITURES 6XXX
6101 FRC Program Costs
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

332
6102 After School Fun Zone
6103 Collaborative Events/Programs
6104 Community Education & Programs
6201 Building - Furniture & Equipment
6202 Park - Furniture & Equipment
FACILITIES EXPENDITURES 7XXX
7101 P/R Salaries
7102 P/R Wages
7103 Contract Labor
7201 P/R Benefits
7301 Cost of Food & Beverage
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
7433 Operating Supplies
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

333
7435 Merchandise
7440 Meetings/Conferences/Training & Development
7441 Marketing
7445 Fees & Permits
7448 Insurance Expenses
7451 Management Fees
7452 Accounting Fees
7501 Capital Maintenance
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

334
Project Codes
001 NPDES 034 SR73 Enhancement Master Plan
002 General Plan 035 Pacific Park Bridge
003 Median Design 036 Pacific Park @ Chase - IIP
004 FRC-Prop 10 037 Aliso Creek SR73 Traffic Island
005 Journey/Aliso Creek Right Turn 038 Aliso Creek Median - SR73 to Windsong 006 Median Construction 039 Aliso Creek Median - El Toro to Eastwing 007 Motor Officer 040 Calle Cortez Median
008 Cable Negotiations 041 Slurry Seal FY 2006-2007
009 AB 939-Solid Waste 042 Transportation Plan - Go Local 010 Slurry Seal-FY 2002-03 043 Iglesia Park - Prop 40 Improvements 011 General Plan-Amendment #1 044 SEEP Project
012 Iglesia Park Improvements 045 Slurry Seal -FY 2007-08 013 Slurry Seal-FY 2003-04 046 Aliso Creek at Pacific Park Intersection 014 Aliso Creek/El Toro-East Wing 047 Bike Trail on SCE R-O-W 015 Aliso Creek/Laguna Hills-East Wing 048 AV Parkway Median (Grand to Enterprise) 016 Aliso Creek @ El Toro/Alicia 049 Aliso Viejo Ranch Rehab 017 Aliso Creek @ Glenwood 050 Aliso Viejo Pkwy Median (Pacific Park to Grand) 018 AV Ranch 051 Slurry Seal - FY 2008-09
019 Slurry Seal-FY 2004-05 052 USPS
020 Pacific Park/La Paz/Wood Canyon 053 Pacific Park Rehab (La Paz to Alicia) 021 Glenwood-Moulton/Enterprise-IIP 054 Pacific Park Rehab (Mareblu to La Paz) 022 Wood Canyon/Pacific Park-Northbound-IIP 055 Alicia Pkwy Rehab (Pacific Park to City Limit) 023 School Traffic Improvement 056 Pacific Park Rehab (Cheyenne to Aliso Viejo Par Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

335
024 El Toro/Aliso Creek-Right Turn 057 City Facility Rehab 025 Bikeway Master Plan 058 Slurry Seal - FY 2009-10
026 Wood Canyon Traffic 059 Aliso Creek Median (SR73 to Enterprise) 027 Pacific Park Median Project 060 Emergency Debris & Tree Removal 028 AV Parkway-Moulton/Enterprise 061 Woodfield Dr. - Emergency Rehab 029 Town Center Loop 062 AV Pkwy Slope & Storm Drain
030 Wetlands Project 063 City Hall HVAC Renovation
031 SR73 Park-N-Ride 064 FY 2010-11 Slurry Seal
032 Slurry Seal FY 2005-2006 065 Town Center Loop - Phase 2 033 Traffic Congestion Mitigation 066 Mareblu Rehab - North End 067 Wood Canyon Rehab - West 102 AV Parkway Median - Grand to Enterprise 068 Pacific Park - North Canyon Vistas 103 Slurry Seal FY 16-17 069 Laurelmont Rehab 104 ADA Improvements
070 Aliso Creek Rehab - SR73 105 Urban Runoff Treatment Facilitiy 071 2010 Street Rehabilitation Project 106 Dairy Fork Restoration 072 La Paz Rehab - SR 73 to Pacific Park 107 M2 Tier 1 Environmental Cleanup 073 FY 2011-12 Slurry Seal 108 City Hall Generator
074 Rec Ad Hoc - Lights at ANHS Batting Cages 109 Arundo Removal 075 Rec Ad Hoc - Lights at Foxborough Park 110 OC Parks Encampment Cleanup 076 Rec Ad Hoc - Restrooms at Foxborough Pk 111 AV Ctr Landscape/Site Feature Improvements 077 Rec Ad Hoc - Shade Structures at Woodfield Pk 112 Aliso Viejo Pkwy Rehab - Cedarbrook - Moulton 078 Rec Ad Hoc - Goal Posts/Striping at Creekside 113 Aliso Creek Trail Improvements 079 Rec Ad Hoc - Shade Structures at AV Comm Pk 114 Aliso Creek Rehab - 73 to Aliso Viejo Pkwy 080 M2 Pacific Park/Oso Corridor 115 OCTA Project P - Alicia Signal Sync 081 M2 Tier 1 Environmental Cleanup Program 116 City Facilities Wi-Fi Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

336
082 Pacific Pk Rehab - Aliso Creek Rd - Alicia Pkwy 117 Glenwood Terrace Rehab 083 FY 2012-13 Slurry Seal 118 Aquatic Ctr Replaster & Coping Improvements 084 Aliso Creek Rd Rehab - Enterprise to Pacific Pk 119 M2 Tier 1 Environmental Cleanup 5 085 Traffic Signal Modifications 120 Alicia Pkwy Rehab - Pacific Park to City Limits 086 M2 Tier 1 Environmental Clean Up 121 Slurry Seal FY 2018-19 087 FY 2013-14 Slurry Seal 122 OCTA Project - Los Alisos Blvd Signal Sync 088 Alicia Pedestrian Bridge 123 CDBG Accessible Pedestrian Signal 089 Pac Prk Rehab - Chey to Chs 124Liberty Street/Sidewalk Improvement 090 M2 Tier 1 Environmental Cleanup Program 125Glenwood Rehab SR73 to Aliso Creek 091 Dairy Fork Rehab 126Pacific Park Rehab AV Pkwy to Aliso Creek 092 Aliso Creek Rehab PP-AV Pkwy 127Deerhurst/Wolverine/Foxborough Rehab 093 Slurry Seal 2014-15 128Enterprise Rehab Aliso Creek to AV Pkwy 094 AV Sign Update Program 129Slurry Seal FY 2019-20
095 AV Sign Update Program 130 OCTA Project P - Aliso Creek Signal Sync 096 Town Center Monuments 131 Permit Tracking (ELM) Software System 097 ANHS Led Scoreboards 132 Windsong, Cedarbrook & Park Ave Rehab 098 Iglesia Park Ball Field Rehab 133 Slurry Seal FY 2021-22 099 Aquatic Center Splash Pad 134 Aliso Creek Rd Rehab - Enterprise to SR73 100 Pacific Park Rehab - Chase to SR73
101 Slurry Seal FY 15-16
710 VMWare Enhancement Project
711 Data Center Enhancement Project
721 Council Chambers Video System
722 2017 Fee Study
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

337
800 Green City Initiative
801 Town Center Specific Plan
802 Affordable Housing Programs
803 Green Building Discount
804 Building Fee Refund
899 Code Enforcement
900 Senior Mobility Program
901 City Luncheons & Council Meal
994 Av Community Cup
995 Twilight Camp
996 Branding & Marketing
997 Summer Camp 2013
998 Snow Fest
999 Founder's Day
Chart of Accounts
FY 2025-26 BUDGET | Aliso Viejo

338

RESOLUTION NO. 2025-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, APPROVING THE FISCAL YEAR 2025-26

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 3.1% in 2024; and

WHEREAS, on June 4, 202 5, Council considered a 3.1% cost-of-living adjustment effective July 1, 2025, as presented in the Proposed Annual Fiscal Year 2025-26 Budget; and

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

Effective July 1, 2025, salary range s and base salaries for all full-time and part- time classifications, shall be increased by a cost-of-living adjustment of 3.1% as contained in Exhibit A, Salary Schedule.

PASSED, APPROVED AND ADOPTED this 4th day of June 2025.

__________________________
Tiffany Ackley
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________ __________________________
Scott C. Smith, City Attorney Janet Martinez, City Clerk

339

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF ALISO VIEJO )

I, JANET MARTINEZ, City Clerk of the City of Aliso Viejo, California, DO HEREBY CERTIFY that the foregoing is the original of Resolution No. 202 5-__ duly passed and adopted by the City Council of the City of Aliso Viejo at their regular meeting held on the 4th day of June, 2025, by the following roll call vote, to wit:

AYES:

NOES:

ABSENT:

___________________________

JANET MARTINEZ,

CITY CLERK

(SEAL)

340
Full-Time Classifications
Annual Range
Minimum
Annual Control
Point
Annual Range
Maximum
Accountant $78,264 $89,681 $107,616
Accountant/Payroll $74,538 $85,410 $102,493
Accounting Technician $56,001 $64,170 $77,005
Accounting Supervisor $107,612 $123,308 $147,965
Administrative Secretary $60,348 $74,902 $89,882
Assistant Planner $73,557 $84,286 $101,143
Associate Engineer $100,600 $115,275 $138,331
Associate Planner $86,308 $98,897 $118,676
City Clerk $131,694 $150,899 $181,079
City Manager (Contract) $280,000 $288,680
Director of Administrative Services $172,010 $202,135 $242,562 Director of Community Development $172,010 $202,135 $242,562 Director of Financial Services/City Treasurer $172,010 $202,135 $242,562 Director of Government Services $172,010 $202,135 $242,562 Director of Public Works $172,010 $202,135 $242,562
Director of Recreation and Community Services $172,010 $202,135 $242,562 Executive Assistant $74,430 $85,288 $102,345
Facilities Supervisor $88,294 $101,170 $121,404
Financial Analyst $78,264 $89,681 $107,616
Financial Services Manager $125,212 $143,477 $172,172
Human Resources Analyst $88,293 $101,170 $121,404
IT Analyst $78,264 $89,681 $107,616
IT Manager $128,522 $152,085 $182,502
Junior Accountant $67,761 $77,646 $93,176
Management Analyst $80,768 $92,551 $111,060
Office Assistant $46,032 $52,747 $63,297
Office Specialist $50,636 $61,923 $74,307
Permit Technician $67,014 $76,999 $92,398
Planning Technician $62,008 $71,053 $85,263
Recreation Coordinator $71,439 $81,860 $98,232
Recreation and Community Services Manager $119,228 $136,621 $163,944 Recreation and Community Services Supervisor $82,155 $94,139 $112,967 Recreation Specialist $50,108 $57,417 $68,900
Secretary to the City Manager $74,430 $90,629 $108,754
Senior Accountant $90,004 $103,133 $123,759
Senior Planner $100,431 $115,080 $138,096
Senior Planner I $100,431 $126,195 $151,433
Streets Supervisor $88,294 $101,170 $121,404
Systems Administrator $93,838 $109,824 $131,789
City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2025

EXHIBIT A 341
City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2025
Elected Officials Compensation
Council Members (Municipal Code) $520
Mayor (Municipal Code) $520
Part-Time Classifications Minimum Point Maximum
Crime Prevention Specialist $33.40 $38.27 $45.93
Human Resources Manager $57.62 $68.43 $79.24
Office Assistant $22.13 $25.36 $30.43
Planning Aide $17.52 $20.08 $24.09
Recreation Leader $17.25 $19.15 $22.99
Senior Recreation Leader $19.83 $22.03 $26.44

EXHIBIT A 342
Fiscal Year 2025-26
Proposed Annual Budget
City Council
June 4, 2025
343
Recent Adjustments
• General Fund Capital Improvement Plan (CIP)
• Replacement of desktop computers - $145,000
• Replacement of cameras at AQC/AVC -$96,000
• Special Revenues Update
• Measure M
• SB1
• CDBG
344
FY 2025-26 General Fund Estimated Revenues
3 Property Tax
38%
Sales Tax
32%
TOT
6%
Franchise Fees
6%
Recreation
6%
Building &
Planning
4%
Fines &
Forfeitures
1%
Investment
Earnings
3%
Other
4%
General Fund Resources
General Fund
Resources
FY 2023-24
Actuals
FY 2024-25
Adopted
Budget
FY 2024-25
Year-End
Estimates
FY 2025-26
Proposed
Budget
Property Tax 9,911,102$ 10,179,100$ 10,179,000$ 10,319,100$ Sales Tax 8,359,623 8,900,000 8,900,000 8,520,000 TOT 1,570,575 1,600,000 1,594,088 1,600,000 Franchise Fees 1,793,611 1,661,670 1,672,525 1,636,000 Recreation 1,593,376 1,685,500 1,440,000 1,560,000 Building & Planning 1,240,630 1,100,000 1,250,000 1,085,000 Fines & Forfeitures 296,430 185,000 246,595 210,000 Investment Earnings 708,216 495,000 800,000 850,000 Other 2,700,363 944,049 944,049 1,061,485 Total Resources 28,173,926$ 26,750,319$ 27,026,257$ 26,841,585$ 345
General Fund Expenditures
• Salaries & Benefits
• COLA - 3.1% (Full-time & Part-time employees) - $134,730 • CalPERS Unfunded Pension Liability – $158,270
• Cafeteria Allowance
• Economic Development - $50,000
• Completion of Safety Element - $50,000
• Master Fee Schedule Study - $50,000
• Budget Reductions/Offsets Over $600K
4346
General Fund Budget Reductions
• Professional Services
• OCSD
• Continue to freeze motor position
• Full-Time EOC to Part-Time
• PLHA Grant Offset
• OCSD Behavior Health Bureau Costs
• Affordable Housing Units
• Recreation
• Partnership with AVCA/Camps
• Misc Supplies
5 Proposed Budget Reductions Amount
Wages - OT (Finance) 5,000$
Professional Services / Misc
Finance 10,000
Comm Dev. 56,500
Public Works 25,000
IT 10,000
Legal 11,000
OCSD Contract
Freeze Motor Officer 331,785
EOC (Reduce to Part-Time) 143,488
PLHA Grant Offset 48,415
Recreation 19,395
Total Reductions 660,583$
347
Admin & Support
17%
Community
Services
11%
Comm & Econ
Dev
14%
Public Works
7%
Public Safety
43%
City Hall
1%
Debt Service
2%
Transfers
1%
Capital
Improvement
4%
In Millions
FY 2025-26 General Fund Appropriations
6 OCSD – $10.8
Other - $0.3
Animal Care - $0.6
EOC - $0.1
Council - $0.2
CM - $0.6
HR - $0.2
Govt Services - $0.6
City Attorney - $0.5
Finance - $1.0
IT - $1.1
Central Svcs - $0.7
Admin - $0.3
Iglesia - $0.4
Recreation-$2.4
Econ Dev - $2.0
Planning - $0.9
Building - $0.8
C.E. - $0.2
General Fund
Appropriations
FY 2023-2024
Actuals
FY 2024-25
Amended
Budget
FY 2024-25
Year-End Est.

FY 2025-26
Proposed
Budget
Admin & Support 4,978,006$ 4,976,449$ 4,761,449$ 4,819,209$ Community Services 2,743,811 3,165,132 3,022,132 3,094,207 Comm & Econ Dev 3,982,795 4,136,826 4,186,826 3,903,498 Public Works 1,724,588 1,914,500 1,834,500 2,022,627 Public Safety 10,005,398 11,332,287 10,632,287 11,794,417 City Hall 201,147 251,290 251,290 283,305 Debt Service 655,795 658,050 658,050 657,450 Transfers 159,252 201,402 201,402 220,950 Total Operating 24,450,792$ 26,635,936$ 25,547,936$ 26,795,663$ Capital Improvement 267,472 526,000 251,000 1,001,000 Total General Fund 24,718,264 27,161,936$ 25,798,936$ 27,796,663$ 348
FY 2025-26 General Fund Appropriations
7 Rank Expenditure
FY 25-26
Proposed
Budget % of Total
1 OCSD 10,781,601$ 39%
2 Salaries & Benefits 5,912,348$ 21%
3 Subsidy Payments 1,920,000$ 7%
4 CIP 1,001,000$ 4%
5 Debt Service 657,450$ 2%
6 Building/C.E 635,000$ 2%
7 Building Maint. 633,866$ 2%
8 Animal Control 577,566$ 2%
9 Legal Services 482,500$ 2%
10 Street Maint. 438,700$ 2%
Top 10 City Expenditures 23,040,031$ 83%
Total Budget 27,796,663$ 100%
OCSD, $10,781,601
39%
Salaries & Benefits,
$5,912,348 , 21%
Subsidy
Payments,
$1,920,000 , 7%
CIP, $1,001,000 ,
4%
Debt Service,
$657,450 , 2%
Building/C.E ,
$635,000 2%
Building Maint.,
$633,866 , 2%
Animal Control,
$577,566 , 2%
Legal Services,
$482,500 , 2%
Street Maint.,
$438,700 , 2%
Top 10 City Expenditures
349
FY 2025-26 General Fund
Capital Improvement Plan
• Aquatic Center Pool Deck $ 350,000
• City Hall Carpet/Paint 275,000
• Ranch Wood Sealing - 75,000
• Aquatic Center Pool Pump - 40,000
• Wetlands - 20,000 • Replacement of computers 145,000
• Replacement of cameras 96,000
Total $ 1,001,000
8350
FY 2025-26 General Fund Summary
9 Resources 26,841,585$
Appropriations (26,795,663)
Operating Surplus (Deficit) 45,922$
Estimated Year-End 45,922$
Capital Improvement 1,001,000
Use of Reserves (1,001,000)
Estimated Beginning Fund Balance 39,109,079$
Estimated Year-End Fund Balance 38,154,001$
Estimated Change in Fund Balance (955,078)$
% Change in Fund Balance -2.4%
FY 2025-26 General Fund
Proposed Budget
351
FY 2025-26 Special Revenue Funds
10 Fund
FY 2025-26
Revenue
FY 2025-26
Appropriations
Traffic Congestion Relief 1,900$ -$
Gas Tax 1,459,500 1,374,700
Measure M 1,056,000 2,315,984
SB1 1,386,500 3,180,000
Public Safety Grants 209,000 186,677
AQMD 88,000 1,300,000
Integrated Waste Mgmt 17,000 156,000
Other Grants 365,620 365,620
Technology Grant 75,800 105,200
Development Impact 0 0
Federal Grants 630,848 630,848
AV Center 3,315,078 3,315,078
AV Aquatic Center 1,183,950 1,183,950
Total 9,789,196$ 14,114,057$
352
FY 2025-26 Special Revenue Funds
Capital Improvement Plan -$7.2M
• Accessible pedestrian signals - $183,019
• ADA Curb Ramps - $284,680
• Slurry seal - $750,000
• Glenwood street rehabilitation from SR73 to Aliso Creek - $1,510,000 • Aliso Viejo Parkway rehabilitation from Enterprise to Aliso Creek - $2,000,000 • Cedarbrook rehabilitation from Glenwood to Aliso Viejo Parkway - $1,085,000 • Columbia and Argonaut street rehabilitation - $30,000 • City Hall and Ranch ADA improvements - $74,209
• Bike Lane Implementation - $1,300,000
11353
Five-Year Forecast
12354
Assumptions
• 3% CPI
• OCSD
• No freezes, 3-5% Increase
• Labor includes CPI and merit increases
• No staffing increases
• CalPERS Unfunded Accrued Liability
• Medical/Health Benefits – 7%
• Animal Care Services – 5%
• Insurance – 15% Increases
• General Plan Update – FY 2027-28 & FY 2028-29
13 FY 2025-26 FY 2026-27 FY 2027-28 FY 28-29 FY 29-30
$158,270 $182,000 $198,000 $232,000 $238,000
355
Assumptions
• Regulatory Permits – 15%
• Elections – every two years
• Crossing Guards – 5%
• Utilities – 10%
• MOE Update – July 1, 2026 – 5%
• Continued efforts for Economic Development
14356
Five-Year Revenue Forecast
15 General Fund Resources
FY 2025-26
Proposed
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Property Tax 10,319,100$ 10,625,020$ 10,940,137$ 11,359,132$ 11,682,139$ Sales Tax 8,520,000 8,774,292 8,949,778 9,128,773 9,311,349 TOT 1,600,000 1,624,000 1,648,360 1,673,085 1,698,182 Franchise Fees 1,636,000 1,668,720 1,702,094 1,736,136 1,770,859 Recreation 1,560,000 1,606,800 1,655,004 1,704,654 1,755,794 Building & Planning 1,085,000 1,117,550 1,151,077 1,185,609 1,221,177 Fines & Forfeitures 210,000 210,000 210,000 210,000 210,000 Investment Earnings 850,000 500,000 500,000 500,000 500,000 Other 1,061,485 897,000 900,525 904,156 907,895 Total Resources 26,841,585$ 27,023,382$ 27,656,974$ 28,401,546$ 29,057,394$ 357
Five-Year Expenditure Forecast
16 General Fund
Appropriations
FY 2025-26
Proposed
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Admin & Support 4,819,209$ 5,127,145$ 5,304,472$ 5,726,902$ 5,837,831$ Community Services 3,094,207 3,216,865 3,383,683 3,560,401 3,749,715 Comm & Econ Dev 3,903,498 3,906,176 4,153,451 4,173,112 4,240,821 Public Works 2,022,627 2,065,261 2,153,164 2,251,409 2,355,778 Public Safety 11,794,417 12,305,797 12,694,392 13,135,042 13,510,103 City Hall 283,305 294,049 331,141 373,178 420,840 Debt Service 657,450 656,950 660,950 659,450 662,450 Transfers 220,950 227,579 234,406 241,438 248,681 Total Operating 26,795,663$ 27,799,821$ 28,915,658$ 30,120,933$ 31,026,218$ Capital Improvement 1,001,000 1,490,000 805,000 695,000 1,090,000 Total General Fund 27,796,663$ 29,289,821$ 29,720,658$ 30,815,933$ 32,116,218$ 358
Five-Year Summary
17 Summary
FY 2025-26
Proposed
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Revenue 26,841,585$ 27,023,382$ 27,656,974$ 28,401,546$ 29,057,394$ Operating Appropriations (26,795,663) (27,799,821) (28,915,658) (30,120,933) (31,026,218) Operating Surplus/(Deficit) 45,922$ (776,439)$ (1,258,684)$ (1,719,387)$ (1,968,824)$ CIP (1,001,000) (1,490,000) (805,000) (695,000) (1,090,000) Net Change to Fund Balance (955,078)$ (2,266,439)$ (2,063,684)$ (2,414,387)$ (3,058,824)$ 359
Forecast – 5% Increase with OCSD
18 General Fund
Appropriations
FY 2025-26
Proposed
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Admin & Support 4,819,209$ 5,127,145$ 5,304,472$ 5,726,902$ 5,837,831$ Community Services 3,094,207 3,216,865 3,383,683 3,560,401 3,749,715 Comm & Econ Dev 3,903,498 3,906,176 4,153,451 4,173,112 4,240,821 Public Works 2,022,627 2,065,261 2,153,164 2,251,409 2,355,778 Public Safety 11,794,417 12,839,319 13,480,600 14,193,349 14,861,098 City Hall 283,305 294,049 331,141 373,178 420,840 Debt Service 657,450 656,950 660,950 659,450 662,450 Transfers 220,950 227,579 234,406 241,438 248,681 Total Operating 26,795,663$ 28,333,343$ 29,701,866$ 31,179,240$ 32,377,213$ Capital Improvement 1,001,000 1,490,000 805,000 695,000 1,090,000 Total General Fund 27,796,663$ 29,823,343$ 30,506,866$ 31,874,240$ 33,467,213$ 360
Forecast – 5% Increase with OCSD
19 Summary
FY 2025-26
Proposed
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Revenue 26,835,800$ 27,023,382$ 27,656,974$ 28,401,546$ 29,057,394$ Operating Appropriations (26,795,663) (28,333,343) (29,701,866) (31,179,240) (32,377,213) Operating Surplus/(Deficit) 40,137$ (1,309,961)$ (2,044,892)$ (2,777,694)$ (3,319,819)$ CIP (1,001,000) (1,490,000) (805,000) (695,000) (1,090,000) Net Change to Fund Balance (960,863)$ (2,799,961)$ (2,849,892)$ (3,472,694)$ (4,409,819)$ 361
Recommended Actions:
20 1. Adopt a Resolution adopting the Annual Budget for Fiscal Year 2025-26; and

2. Adopt a Resolution approving City Salary Schedules.

362
21 QUESTIONS?
363

CONTRACT
With
City of Aliso Viejo
For
Law Enforcement Services

This Contract for Law Enforcement Services, (hereinafter referred to as “Contract”) is made and entered into as of the date fully executed by and between the County of Orange, a political subdivision of the State of California (hereinafter referred to as “County,”) on behalf of Orange County Sheriff’s Department, (“Sheriff”), and the City of Aliso Viejo, (hereinafter referred to as “City,”) with County and City sometimes individually referred to as “Party”, or collectively referred to as “Parties”

ATTACHMENTS

This Contract is comprised of this document and the following Attachments, which are attached hereto and incorporated by reference into this Contract:

Attachment A – Scope of Work
Attachment B – Payment Provisions
Attachment C – Level of Service
Attachment D – City Ordinances
Attachment E – TVAP Resolution
Attachment F – TVAP Form
Attachment G – Forfeited and Seized Asset Policy

RECITALS

WHEREAS, City wishes to contract with County for law enforcement services; and

WHEREAS, County is agreeable to the rendering of such services, as authorized in Government Code sections 51301, 54981, and 55632, on the terms and conditions hereinafter set forth,

NOW, THEREFORE, the Parties mutually agree as follows:

ARTICLES

General Terms and Conditions:

A. Term of Contract: This Contract shall commence July 1, 202 5 and terminate June 30, 202 6 unless earlier terminated by either Party or extended in the manner set forth herein.

B. Termination: County and City may terminate this Contract, without cause, upon one -hundred and eight y (180) days written notice to the other Party.

If the County and City have not entered into a written Contract for further law enforcement services thirty (30) days before this Contract terminates, then the County and City may execute an amendment that provides as follows and does not materially alter other terms of the Contract: County shall continue to provide to City all, or a designated part , of the law enforcement services specified herein , for sixty (60) days following the termination date of this Contract, and City shall pay County the full costs of providing such services. Such full costs may be greater than those listed herein.

C. Entire Contract: This Contract contains the entire Contract between the parties with respect to the matters herein, and there are no restrictions, promises, warranties or undertakings other than those set forth herein or referred to herein.

D. Amendments: Unless expressly provided for in this Contract, n o alteration or variation of the terms of this Contract shall be valid unless made in writing and signed by the parties; no oral understanding or Contract not 78364
County of Orange
Sheriff Coroner Department
Aliso Viejo Law Enforcement Services Page 2 of 4

incorporated herein shall be binding on either of the parties; and no exceptions, alternatives, substitutes or revisions are valid or binding on either Party unless authorized in writing.

E. Severability: If any term, covenant, condition or provision of this Contract is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remainder of the provisions hereof shall remain in full force and effect and shall in no way be affected, impaired or invalidated thereby.

F. Headings: Headings used throughout this Contract are for convenience only and shall not affect the meaning or interpretation of any provisions of this Contract.

G. Independent Contractor: County is and at all times shall be deemed to be, an independent contractor. Nothing herein contained shall be construed as creating the relationship of employer and employee, or principal and agent, between City and County or any of County’s agents or employees. County and its Sheriff shall retain all authority for rendition of services, standards of performance, control of personnel, and other matters incident to the performance of services by County pursuant to this Contract. County, its agents and employees , shall not be entitled to any rights or privileges of City employees and shall not be considered in any manner to be City employees.

H. Indemnification: County, its officers, agents, employees, subcontractors and independent contractors shall not be deemed to have assumed any liability for the negligence or any other act or omission of City or any of its officers, agents, employees, subcontractors or indep endent contractors, or for any dangerous or defective condition of any public street, work or property of City, or for any illegality or unconstitutionality of City’s municipal ordinances. City shall indemnify and hold harmless County, and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors from any claim, demand or liability whatsoever based or asserted upon the condition of any public street, work or property of City, or upon the illegality or unconstitutionality of any municipal ordinance of City that Sheriff has enforced, or upon any act or omission of City, or its elected and appointed officials, officers, agents, employees, subcontractors or independent contractors related to this Agreement, including, but not limited to, any act or omission related to the maintenance or condition of any vehicle or motorcycle that is owned or possessed by City and used by County personnel in the performance of this Agreement, for property damage, bodily injury or death or any other element of damage of any kind or nature, and City shall defend at its expense including attorney fees, and with counsel approved in writing by County, County and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors in any legal action or claim of any kind based upon or asserted upon such condition of public street, work or property, or illegality or unconstitutionality of a municipal ordinance, or alleged acts or omissions. If judg ment is entered against City and County by a court of competent jurisdiction because of the concurrent active negligence of either party, City and County agree that liability will be apportioned as determined by the court. Neither party shall request a jury apportionment.

County shall indemnify and hold harmless City and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors from any claim, demand or liability whatsoever based or asserted upon any act or omission of Cou nty or its elected and appointed officials, officers, agents, employees, subcontractors or independent contractors related to this Agreement, for property damage, bodily injury or death or any other element of damage of any kind or nature, and County shall defend, at its expense, including attorney fees, and with counsel approved in writing by City, City and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors in any legal action or claim of any kind based or asserted upon such alleged acts or omissions.

I. State Audit: Pursuant to Government Code Section 8546.7, City and County shall be subject to examination and audit by the State Auditor for a period of three years after final payment by City to County under this Contract. City and County shall retain all records relating to the performance of this Contract for said three- year period, except that those records pertaining to any audit then in progress, or to any claims or litigation, shall be retained beyond said three-year period until final resolution of said audit, claim or litigation.

J. Notices: Termination notices shall be effective when written and deposited in the United States mail, certified, return receipt requested and addressed as below. All other notices authorized or required by this Contract shall be effective when written and deposited in the United States mail, first class postage prepaid and addressed as follows:

79365
County of Orange
Sheriff Coroner Department
Aliso Viejo Law Enforcement Services Page 3 of 4

CITY: ATTN: CITY MANAGER

CITY OF ALISO VIEJO
12 JOURNEY, SUITE 100
ALISO VIEJO, CA 92629

COUNTY: ATTN: LAW ENFORCEMENT CONTRACT MANAGER

SHERIFF-CORONER DEPARTMENT
320 NORTH FLOWER STREET, SUITE 108
SANTA ANA, CA 92703

-Signature Page to Follow-

80366
County of Orange
Sheriff Coroner Department
Aliso Viejo Law Enforcement Services Page 4 of 4

IN WITNESS WHEREOF, the Parties hereto have executed this Contract on the dates opposite their respective signatures:

City: Aliso Viejo
By: Title: Mayor
Print Name: Date:

Attest:

City Clerk

Approved as to Form

By: ____________________
City Attorney

County:

By: Title: Chair of the Board of Supervisors
Print Name: Date:

Signed and certified that a copy of this Contract has been delivered to the Chair of the Board Per Government Code section 25103; Resolution 79-1535.

Attest:

Robin Stieler
Clerk of the Board
County of Orange, California

Approved as to Form
Office of the County Counsel
Orange County, California

By: ____________________
Deputy

81367

County of Orange
Sheriff Coroner Department

ATTACHMENT A

SCOPE OF WORK

A. REGULAR SERVICES BY COUNTY:

1. Sheriff shall render to City law enforcement services as hereinafter provided. Such services shall include the enforcement of lawful State statutes and lawful municipal ordinances of City, other than licensing ordinances.

2. The night, day and evening patrol and supervisory shifts will be established by Sheriff. Personnel of each shift may work varying and different times and may be deployed to other shifts when, in the opinion of Sheriff and City Manager, the need arises. Any long-term shift deployment change will be reported to the City Council.

3. The level of service, other than for licensing, to be provided by the County for this Contract is set forth in Attachment C.

4. For any service that is provided to City at less than 100% of a full-time Sheriff position, County retains the option to terminate such service in the event the other City or cities that contract(s) for the balance of the time of the employee providing the service no longer pay(s) for such service and City does not request the Contract be amended to pay 100% of the cost of the employee providing such service. The Maximum Obligation of City will be adjusted accordingly.

5. All services contracted for in this Contract may not be operational on the precise date specified in this Contract. In those instances, Sheriff shall notify City Manager of the date or dates such service or services are to be implemented. If the City pays for a service before its implementation, the County shall provide a credit, based on the vacancy credit rates calculated for that fiscal year, in the City’s final invoice of that fiscal year.

6. During emergencies, such as mutual aid situations, Sheriff will attempt to leave in City the Captain in charge of City Police Services. If Sheriff determines that the Captain is needed elsewhere, Sheriff will notify City’s Manager within four hours. Sheriff will return the Captain to City as soon as possible once the emergency situation is under control.

7. Sheriff shall receive applications for City licenses pursuant to the City’s ordinances in Attachment D and complete investigations relating to such applications. Said investigations shall be forwarded to City Manager who is responsible for the disposition of the application and notification to the applicant . County shall not provide any advisory, administrative, hearing or litigation attorney support or services related to licensing. County shall not provide any administrative or investigatory services related to the licensing ordinances, except the investigations relating to initial applications for which this subsection provides.

8. With the limitations set forth below, Sheriff, on behalf of County, is authorized to execute written amendments to this Contract to increase or decrease the level of service , when Sheriff and City mutually agree that such increase or decrease in the level of service is appropriate. Any such amendment to the Contract shall concomitantly increase or decrease the cost of services payable by City. Sheriff and appropriate City personnel shall file copies of any such amendments to this Contract with the Clerk of County’s Board of Supervisors and City’s Clerk. Except for costs related to Employee Bargaining has defined herein , changes to this Contract executed by Sheriff and City Manager may not, in the aggregate, increase or decrease the cost of services payable by City by more than one percent (1%) of the Maximum Obligation.

B. ENHANCED AND SUPPLEMENTAL SERVICES BY COUNTY:

1. Enhanced services for events on City property. At the request of City, through its City Manager, Sheriff may provide enhanced law enforcement services for functions, such as community events, conducted on property that is owned, leased or operated by City. Sheriff shall determine personnel and equipment needed for such enhanced services. City shall reimburse County for such additional services, at an amount computed by Sheriff, based on the current year’s County law enforcement cost study. The cost of t hese enhanced services shall be in addition to the Maximum Obligation of City. Sheriff shall bill City immediately after each such event. 82368

County of Orange
Sheriff Coroner Department

2. Supplemental services for occasional events operated by private individuals and entities on non -City property. At the request of City, through its City Manager, Sheriff may provide supplemental law enforcement services to preserve the peace at special events or occurrences that occur on an occasional basis and are operated by private individuals or private entities on non-City property. Sheriff shall determine personnel and equipment needed for such supplemental services, and will provide such supplemental services only if Sheriff is able to do so without reducing the normal and regular ongoing services that Sheriff otherwise would provide to City pursuant to this Contract. Such supplemental services shall be provided only by regularly appointed full-time peace officers, at rates of pay governed by a Memorandum of Understanding between County and the bargaining unit(s) representing the peace officers providing the services. Such supplemental services shall include only law enforcement duties and shall not include services authorized to be provided by a private patrol operator, as defined in Section 7582.1 of the Business and Professions Code. Law enforcement support functions, including, but not limited to, clerical functions and forensic science services, may be performed by non-peace officer personnel if the services do not involve patrol or keeping the peace and are incidental to the provision of law enforcement services. City shall reimburse County its full, actual costs of providing such supplemental services at an amount comp uted by Sheriff, based on the current year’s County law enforcement cost study. The cost of these supplemental services shall be in addition to the Maximum Obligation of City. Sheriff shall bill City immediately after each such event.

3. Supplemental services for events operated by public entities on non -City property. At the request of City, through its City Manager, Sheriff may provide supplemental law enforcement services to preserve the peace at special events or occurrences that occur on an occasional basis and are operated by public entities on non -City property.

Sheriff shall determine personnel and equipment needed for such supplemental services, and will provide such supplemental services only if Sheriff is able to do so without reducing services that Sheriff otherwise would provide to City pursuant to this Contract. City shall reimburse County its full, actual costs of providing such supplemental services at an amount computed by Sheriff, based on the current year's County law enforcement cost study. The cost of these supplemental services shall be in addition to the Maximum Obligation of City. Sheriff shall bill City immediately after each such event.

4. Notwithstanding the foregoing, City, through its permit process, may utilize the services of Sheriff at events, for which City issues permits, that are operated by private individuals or entities or public entities. Sheriff shall determine personnel and equipment needed for said events. If said events are in addition to the level of services listed in this Contract, City shall reimburse County for such additional services at an amount computed by Sheriff, based upon the current year’s County law enforcement cost study. The cost of these services shall be in addition to the Maximum Obligation of City. Sheriff shall bill City immediately after said services are rendered.

5. In accordance with Government Code Section 51350, County has adopted Board Resolution 89-1160 which identifies Countywide services, including but not limited to helicopter response. Sheriff through this contract provides enhanced helicopter response services. The cost of enhanced helicopter response services is included in the Maximum Obligation of City. County shall not charge any additional amounts for enhanced helicopter services without written notification to the City.

C. BODY WORN CAMERA AND IN CAR VIDEO:

1. As part of the law enforcement services to be provided to City, County has provided, or will provide, body worn cameras (hereinafter called “BWC”) that will be worn by Sheriff’s personnel and In Car Video (hereinafter called “ICV”) that will be mounted in vehicles designated by Sheriff for use within City service area.

2. Sheriff has the exclusive right to use said BWC and ICV for law enforcement services related to this Contract.

3. City shall pay County the full costs to County of a) the acquisition of BWC and the acquisition and installation of ICV, and b) recurring costs, as deemed necessary by County, including the costs of maintenance and contributions to a fund for replacement and upgrade of such BWC and ICV when they become functionally or technologically obsolete. The costs to be paid by City for recurring costs, including maintenance and replacement/upgrade of BWC and ICV, are included in the costs set forth in the Maximum Obligation of City, unless City has already paid such costs.

4. If, following the initial acquisition of BWC and ICV referenced above, City requires BWC and ICV for additional Sheriff’s personnel or vehicles designated for use in the City service area, County will purchase said additional BWC and ICV. Upon demand by County, City will pay to County a) the full costs of acquisition of 83369

County of Orange
Sheriff Coroner Department

additional BWC and the full cost of acquisition and installation of additional ICV, and b) the full recurring costs for said BWC and ICV, as deemed necessary by County, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such BWC and ICV when they become functionally or technologically obsolete. Said costs related to additional BWC and ICV are not included in, and are in addition to, the costs set forth in the Maximum Obligation.

5. County will replace and/or upgrade BWC and ICV as needed. The costs of replacing/upgrading BWC and ICV shall be paid by County from the replacement/upgrade funds to be paid by City in accordance with the foregoing.

City shall not be charged any additional charge to replace or upgrade BWC and ICV.

D. TRAFFIC VIOLATOR APPREHENSION PROGRAM:

1. County has established a Traffic Violator Apprehension Program (“the Program”), which is operated by Sheriff, and is designed to reduce vehicle accidents caused by unlicensed drivers and drivers whose licenses are suspended and to educate the public about the requirements of the Vehicle Code and related safety issues with regard to driver licensing, vehicle registration, vehicle operation, and vehicle parking. The Program operates throughout the unincorporated areas of the County and in the cities that contract with County for Sheriff’s law enforcement services, without regard to jurisdictional boundaries, because an area-wide approach to reduction of traffic accidents and driver education is most effective in preventing traffic accidents. In order for City to participate in the Program, City has adopted fees pursuant to Vehicle Code Section 22850.5, in the same amount as approved by County, as set forth in the resolution that is Attachment E (hereinafter called a “TVAP resolution”), and has directed that the revenue from such fee be used for the Program. City’s participation in the Program may be terminated at any time by rescission or amendment of its TVAP resolution. In the event City 1) amends said TVAP resolution, or rescinds said TVAP resolution and adopts a new TVAP resolution pertaining to the above-referenced fees and the Program, and 2) remains a participant in the Program thereafter, City’s Manager, on behalf of City, and Sheriff, on behalf of County, have authority to execute an amendment of this Contract to substitute City’s amended or new TVAP resolution for Attachment E to the Contract, as long as said amendment to this Contract does not materially change any other provision of this Contract. As County updates its fees for the Program periodically, County will provide written notice to City of the updated fees. City’s participation in the Program will terminate if City determines not to adopt the updated fees for the Program.

2. County will make available for review, at the request of City, all financial data related to the Program as may be requested by City.

3. Fee revenue generated by County and participating cities will be used to fund the following positions, which will be assigned to the Program:
• Ten one hundredths of one (0.10) Sergeant
(8 hours per two-week pay period)
• One (1) Staff Specialist
(80 hours per two-week pay period)
• One (1) Office Specialist
(80 hours per two-week pay period)

4. Fee revenue generated by City may be used to reimburse City for expenditures for equipment and/or supplies directly in support of the Program. In order for an expenditure for equipment and/or supplies to be eligible for reimbursement, City shall submit a request for and obtain pre-approval of the expenditure by using the form as shown in Attachment F.

The request shall be submitted within the budget schedule established by Sheriff. Sheriff shall approve the expenditure only if both of the following conditions are satisfied: 1) there are sufficient Program funds, attributable to revenue generated by City’s fee, to pay for the requested purchase, and 2) City will use the equipment and/or supplies, during their entire useful life, only for purposes authorized by its TVAP resolution in effect at the time of purchase.
84370

County of Orange
Sheriff Coroner Department

In the event that City terminates its participation in the Program, City agrees that the equipment purchased by City and reimbursed by Program funds will continue to be used, during the remainder of its useful life, exclusively for the purposes authorized by City’s TVAP resolution in effect at the time of purchase.

5. In the event the fees adopted by County, City and other participating jurisdictions are not adequate to continue operation of the Program at the level at which it operated previously, County, at the option of City, will reduce the level of Program service to be provided to City or will continue to provide the existing level of Program services.

County will charge City the cost of any Program operations that exceed the revenue generated by fees. Such charges shall be in addition to the Maximum Obligation of City. The amount of any revenue shortfall charged to City will be determined, at the time the revenue shortfall is experienced, according to City’s share of Program services rendered.

In the event of a reduction in level of Program service, termination of Program service or adjustment of costs, the parties shall execute an amendment to this Contract so providing. Decisions about how to reduce the level of Program service provided to City shall be made by Sheriff with the approval of City.

E. MOBILE DATA COMPUTERS:

1. As part of the law enforcement services to be provided to City, County has provided, or will provide, mobile data computers (hereinafter called “MDCs”) that are or will be mounted in patrol vehicles and motorcycles, designated by County for use within City limits.

2. Sheriff has the exclusive right to use said MDCs for law enforcement services related to this Contract.

3. City shall pay County the full costs to County of a) the acquisition and installation of MDCs that are or will be mounted in patrol vehicles and motorcycles assigned to City, and b) recurring costs, as deemed necessary by County, including the costs of maintenance and contributions to a fund for replacement and upgrade of such MDCs when they become functionally or technologically obsolete.

The costs to be paid by City for recurring costs, including maintenance and replacement/upgrade of MDCs, are included in the costs set forth in the Maximum Obligation of City unless City has already paid such costs.

4. If, following the initial acquisition of MDCs referenced above, City requires MDCs for additional patrol cars or motorcycles designated for use in City, or for City’s Emergency Operations Center, County will purchase said additional MDCs. Upon demand by County, City will pay to County a) the full costs of acquisition and installation of said additional MDCs, and b) the full recurring costs for said MDCs, as deemed necessary by County, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such MDCs when they become functionally or technologically obsolete. Said costs related to additional MDCs are not included in, and are in addition to, the costs set forth in the Maximum Obligation of City.

5. County will replace and/or upgrade MDCs as needed. The costs of replacing/upgrading MDCs shall be paid by County from the replacement/upgrade funds to be paid by City in accordance with the foregoing. City shall not be charged any additional charge to replace or upgrade MDCs.

F. E-CITATION UNITS:

1. As part of the law enforcement services to be provided to City, County has provided, or will provide, E - Citation units designated by County for use within City limits.

2. Sheriff has the exclusive right to use said E -Citation units for law enforcement services related to this Contract.

3. City shall pay County the full costs to County of a) the acquisition of E -Citation units that are assigned to City, and b) recurring costs, as deemed necessary by County, including the costs of maintenance and contributions to a fund for replacement and upgrade of such E -Citation units when they become functionally or technologically obsolete.

The costs to be paid by City for recurring costs, including maintenance and replacement/upgrade of E-Citation units, are included in the costs set forth in the Maximum Obligation of City unless City has already paid such costs.

4. If, following the initial acquisition of E-Citation units referenced above, City requires additional E-Citation units designated for use in City, County will purchase said additional E -Citation units. Upon demand by County, City will pay to County a) the full costs of acquisition of said additional E -Citation units, and b) the full recurring 85371

County of Orange
Sheriff Coroner Department

costs for said E-Citation units, as deemed necessary by County, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such E -Citation units when they become functionally or technologically obsolete. Said costs related to additional E-Citation units are not included in, and are in addition to, the costs set forth in the Maximum Obligation of City.

5. County will replace and/or upgrade E-Citation units as needed. The costs of replacing/upgrading E-Citation units shall be paid by County from the replacement/upgrade funds to be paid by City in accordance with the foregoing.

City shall not be charged any additional charge to replace or upgrade E-Citation units.

G. EQUIPMENT:

1. As part of the law enforcement services to be provided to City, County shall purchase motorcycles and radios that meet certain law enforcement standards as determined by the County (hereinafter “Equipment”).

2. City shall pay County the full costs to County of a) the acquisition of Equipment, b) recurring costs, c) the costs of maintenance, and d) replacement and upgrade of such Equipment when they become functionally or technologically obsolete, as deemed necessary by County. The costs to be paid by City are included in the costs set forth in the Maximum Obligation of City.

3. The Equipment purchased by the County for services to the City shall be the property of the County.

4. Radios and motorcycles previously purchased by the City for County law enforcement services to the City shall be the property of and maintained by the City. Notwithstanding the Indemnification provisions of this Contract, County shall be responsible to City for any damage to City radios and motorcycles caused by County’s act or omission.

H. CITY OFFICE SPACE

1. In consideration of the promises contained herein, City hereby grants to County rent-free use of office space, office furniture, and office equipment and supplies located in City Hall or other City building for the provision of services under this Contract. Said office space, furniture and equipment and supplies shall be used solely by personnel of City and County, while performing their assigned duties related to services under this Contract. City and County shall mutually agree on the precise location, size and type of said office space, office furniture and office equipment supplies. City shall supply all repair, maintenance and janitorial supplies and services to said premi ses and shall be responsible for all charges for utilities supplied to said premises.

2. City shall be responsible for the cost of fuel used for services in this Contract. City may: 1) provide fuel via the City’s fuel pumps or 2) otherwise pay the County for the provision of fuel in a manner that is acceptable to both Parties. For motorcycles, the City shall pay the County for the provision of fuel in a manner that is acceptable to both Parties. For all other vehicles, City and County shall mutually agree on which method shall be utilized. Limited reimbursement of such costs is included in the costs set forth in Attachment B.

3. Persons detained in City will be booked into the Sheriff Intake-Release Center. Persons will not be booked or housed at the Police Station.

86372
County of Orange
Sheriff Coroner Department

ATTACHMENT B

PAYMENT PROVISIONS

1. Compensation: Pursuant to Government Code Section 51350, City agrees to pay to County the full costs of performing the services mutually agreed upon in this Contract. The costs of services include salaries, wages, benefits, mileage, services, supplies, equipment, and divisional, departmental and County General overhead.

The Maximum Obligation of City for services to be provided by the County for the period July 1, 2025 through June 30, 2026 shall be $11,483,950 (herein “Maximum Obligation”) . The County shall provide the City with a new Maximum Obligation prior to the start of the new fiscal year term for the remaining fiscal years included in this Contract Term, if applicable.

The overtime costs included in the Contract are only an estimate. Sheriff shall notify City of actual overtime worked during each fiscal year. If actual overtime worked is above or below budgeted amounts, billings will be adjusted accordingly at the end of the fiscal year. Actual overtime costs may exceed City’s Maximum Obligation.

2. Invoice: County shall invoice City monthly and will require payment by City of one-twelfth (1/12) of the Maximum Obligation of City. If a determination is made that increases due to Employee Bargaining must be paid, County thereafter shall include the pro -rata charges for such increases in its monthly invoices to City for the balance.

3. Employee Bargaining: At the time this Contract is executed, there may be unresolved issues pertaining to potential changes in salaries and benefits for County employees. If changes result in the County incurring or becoming obligated to pay for increased costs for or on account of personnel whose costs are included in the calculations of costs charged to City hereunder, City shall pay County, the full costs of said increases to the extent such increases are attributable to work performed by such personnel after the starting date of this Contract. City shall pay County in full for such increases on a pro -rata basis over the portion of the Contract term remaining after County notifies City that increases are payable.

If City is required to pay for such increases, County, at the request of City, will thereafter reduce the level of service provided to City to a level that will make the Maximum Obligation of City an amount specified by City.

The purpose of such adjustment of service levels will be to give City the option of keeping its Maximum Obligation hereunder at the pre-increase level or at any other higher or lower level specified by City. In the event of such reduction in level of service and adjustment of costs, the parties shall execute an amendment to this Contract. Decisions about how to reduce the level of service provided to City shall be made by Sheriff with the approval of City.

4. Billing Policy: City shall pay County in accordance with County Board of Supervisors’ approved County Billing Policy dated October 27, 1992 . The provisions of the policy, including a discount for early payment, shall apply to this Contract. Payments made electronically via a credit card or through a banking system that charges Merchant Fees, Service Fees, or any other Fees shall be the responsibility of the City. If the County is charged any of the before mentioned fees, the City shall be responsible for payment of these fees to the County.

5. Late Penalties: County shall charge City late payment penalties in accordance with County Billing Policy.

6. Licensing Payments: As payment for the Licensing Services described in this Contract, County shall retain all fees paid by applicants for licenses pursuant to City ordinances. Retention of said fees by County shall constitute payment in full to County for costs incurred by County in performing the functions related to licensing; provided, however, that if any of said fees are waived or reduced by City, City shall pay to County the difference between the amount of fees retained by County and the fees that were set forth in the City’s ordinances at the time this Contract was executed. If City increases the fee schedule for the licensing ordinances, either party shall have the right to seek amendment of this Contract with respect to the division of the increased fees between City and County.

7. Fees: Fees generated or collected by Sheriff contract personnel for response to false alarms or copying of documents related to the services provided in this Contract will be at County-established rates and will be credited to City on an annual basis. Narcotic asset forfeitures will be handled pursuant to Attachment G. 87373

ATTACHMENT C
Title Detail Quantity
Cost of Service
(each)
Cost of Service
Total
MANAGEMENT:

Captain 1.00 535,851$ 535,851$
SUPERVISION:

Sergeant Administrative 1.00 429,029$ 429,029$ Sergeant Patrol 1.00 429,029$ 429,029$ Sergeant (shared) Patrol 0.33 429,029$ 141,580$ INVESTIGATION SERVICES:

Investigator 1.00 413,988$ 413,988$
Investigator (shared) 0.50 413,988$ 206,994$ PATROL AND TRAFFIC SERVICES:

Deputy Sheriff II -Patrol Patrol 15.00 348,078$ 5,221,170$ Deputy Sheriff II -Motor Traffic 2.00 358,674$ 717,348$ ADDITIONAL SERVICES:

Community Services Officer Parking Control 2.00 174,834$ 349,668$ Deputy Sheriff II - Motor (shared) School Resource Officer 0.65 364,380$ 236,847$ Senior Emerg. Mgmt. Prog. Coord. 1.00 199,532$ 199,532$ TOTAL POSITIONS 25.48 8,881,036$
REGIONAL / SHARED STAFF:

Title Regional Team Quantity % Allocation Cost $
TRAFFIC:

Sergeant Traffic 0.60 6.14% 19,419$
Investigator Traffic 1.00 6.14% 22,347$
Deputy Sheriff II Traffic 3.00 6.14% 78,997$
Investigative Assistant Traffic 2.00 6.14% 22,948$
AUTO THEFT:

Sergeant Auto Theft 0.30 4.87% 7,681$
Investigator Auto Theft 2.00 4.87% 40,618$
Investigative Assistant Auto Theft 1.00 4.87% 8,978$
Office Specialist Auto Theft 1.00 4.87% 6,862$
DET:

Sergeant DET 1.00 8.41% 45,787$
Investigator DET 1.00 8.41% 40,764$
COURTS:

Investigative Assistant Courts 2.00 8.72% 30,051$
MOTORCYCLE (shared Supervision):

Sergeant Motorcycle Supervision 1.00 11.32% 54,428$
TOTAL REGIONAL/SHARED 15.90 378,880$
OTHER CHARGES AND CREDITS:

OTHER CHARGES:

CREDITS:

TOTAL OTHER CHARGES AND CREDITS 2,224,034$
TOTAL COST OF SERVICES 11,483,950$

ORANGE COUNTY SHERIFF-CORONER

CITY OF ALISO VIEJO
FY 2025-26

LEVEL OF SERVICE
Credits include: AB109 (2011 Public Safety Realignment); estimated vacancy credits; false alarm fees; reimbursement for training and miscellaneous programs; reimbursement for restitution.

Other Charges include: Annual leave paydowns and apportionment of cost of leave balances paid at end of employment; Body Worn Camera (BWC) and In Car Video (ICV); contract administration; data line charges; enhanced helicopter response services; E-Citation recurring costs for two (3) units; facility lease; holiday pay; Integrated Law & Justice of Orange County fees; Mobile Data Computer (MDC) recurring cost for eighteen and thirty-three hundredths (18.33) units; overtime; patrol training cost allocation; premium pay for biligual staff, education incentive pay and on-call; services and supplies; and transportation charges.

LAW ENFORCEMENT CONTRACT

88374
05/09/17
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ATTACHMENT D

CITY OF ALISO VIEJO
ORDINANCE NO. 2010-126

LICENSING

ADULT BUSINESS ENTERTAINER PERMIT INCLUDES DANCE INSTRUCTOR (NUDE), DANCE STUDIO (NUDE), FIGURE MODEL (NUDE), FIGURE MODEL

STUDIO (NUDE), INTERLOCUTRIX (NUDE), INTRODUCTORY SERVICE, AND

RAP SESSION (NUDE)

BINGO GAME

CANVASSER/SOLICITOR

ESCORT SERVICES

JUNK COLLECTOR

JUNK DEALER
MASSAGE ESTABLISHMENT (Includes FBI fees)
MASSAGE PRACTITIONER/TECHNICIAN (Includes FBI fees)

PEDDLER

POOL ROOM

PUBLIC DANCE

RETAIL SALE OF FIREARMS/GUN DEALER

SECONDHAND DEALER (PAWNBROKER)

SECURITY SYSTEM

TAXICAB STAND

89375

ATTACHMENT E
90376
91377
92378
93379
94380
95381
96382
97383
OCSD
BUDGET

USE ONLY

R E Q U E S TC ER TI F I C A T IO N A P P R O V A L S

ORANGE COUNTY SHERIFF-CORONER

TRAFFIC VIOLATOR APPREHENSION PROGRAM

CONTRACT CITY
Participating City Request to Purchase From the TVA in FY Date

APPLICABILTY

QUANTITY ITEM DESCRIPTION TO TVA PROGRAM ESTIMATED COST

THE CITY CERTIFIES THAT THE EQUIPMENT PURCHASED BY CITY AND TO BE REIMBURSED BY PROGRAM FUNDS

WILL BE USED FOR ITS ENTIRE USEFUL LIFE EXCLUSIVELY FOR THE PURPOSES OF THE TRAFFIC VIOLATOR

APPREHENSION PROGRAM
CITY MANAGER REQUEST:

Printed Name
Signature: DATE
Recommended For Approval
CITY POLICE SERVICES CHIEF MANAGER – TVA PROGRAM

ORANGE COUNTY SHERIFF-CORONER DEPARTMENT

ATTACHMENT F
98384
5/7/2020 Rev.

ATTACHMENT G
POLIC

Y FOR DISTRIBUTION OF FORFEITED AND SEIZED ASSETS

BACKGROUND
The O
range County Sheriff’s Department provides contract law enforcement services to cities in Orange County. Because of the increased likelihood that contracted patrol or investigation personnel may become involved in significant narcotic seizures, which could affect law enforcement services provided by the Sheriff’s Department to contract cities, the following policy is in effect.

CONTRACTED PATROL AND INVESTIGATION OFFICERS
Whe
n assets (cash or property) are seized in CITY by contracted patrol or investigation personnel, and subsequently forfeited to COUNTY’s Sheriff Department, hereinafter referred to as “SHERIFF”, the forfeited assets shall be shared with CITY as set forth below, for the purpose of augmenting law enforcement services in CITY, subject to guidelines by the forfeiting agency of such sharing and use of forfeited assets. A portion of forfeited assets may be retained by SHERIFF, to pay for departmental expenses not recovered through law enforcement contracts.

In suc
h cases, pursuant to the forfeiting agency’s guidelines, SHERIFF shall apply to the forfeiting agency for the return of a share of assets. In his application, SHERIFF shall specify the percentage of shared assets returned to SHERIFF that will be used to augment law enforcement services in CITY and the use of said assets by CITY.

In t
hose cases in which assets are seized within CITY by personnel assigned to CITY pursuant to this Agreement, without the involvement of other law enforcement personnel, and in which the seizure is a result solely of activities self-initiated by SHERIFF personnel assigned to CITY or initiated by said personnel in response to calls for service within CITY, SHERIFF shall apply to have all of the assets used to augment CITY law enforcement services.

In t
hose cases in which SHERIFF personnel assigned to CITY pursuant to this Agreement play an ancillary role in a seizure or in which other law enforcement personnel are involved in a seizure, SHERIFF shall determine the percentage of the total forfeited assets for which he will apply to augment CITY’s law enforcement services. This determination will be based on the circumstances of the seizure, including the pro -rata involvement of all personnel, including those assigned to CITY.

Each s
eizure will be evaluated on an individual and independent basis, and said evaluations will be available for review to CITY’s manager. Examples of those incidents which would be evaluated as set forth in this section include situations in which a contract patrol deputy provides uniformed backup at a SHERIFF’s Narcotic Bureau search warrant location or in which contract investigators participate in the service of a search warrant that was initiated by non-contract law enforcement personnel.

Ass
ets (cash or property) that are returned to SHERIFF by the forfeiting agency with the understanding that they will be used to augment CITY law enforcement services shall be used by CITY and SHERIFF only for such purposes. If the forfeiting agency attaches additional or more specific conditions to the use of said assets, CITY and SHERIFF shall also abide by those conditions. SHERIFF and CITY’s manager shall determine the specific use of said assets within the conditions imposed by the forfeiting agency.

99385