AGENDA
ALISO VIEJO CITY COUNCIL
WEDNESDAY, JUNE 4, 2025
7:00 PM REGULAR MEETING
CITY HALL
COUNCIL CHAMBERS
12 JOURNEY
ALISO VIEJO, CA
Mayor Tiffany Ackley
Mayor Pro Tem Max Duncan
Councilmember Richard Hurt
Councilmember Mike Munzing
Councilmember Tim Zandbergen
WELCOME to the City of Aliso Viejo City Council meeting. Those persons wishing to address the City Council are requested to complete and submit to the City Clerk a “Request to Address City Council” form available at the entrance to the City Council Chamber s. Speakers will be called at the appropriate time as their interested matter is heard. COMMENTS WILL BE LIMITED TO THREE MINUTES PER SPEAKER. Council proceedings are recorded.
It is the City's intention to comply with the Americans with Disabilities Act (ADA) . If you need special assistance to participate in the meeting, the City will make reasonable arrangements to ensure accessibility and/or accommodations. [28 CFR 35.102-35.104 ADA Title II] Please contact the City Clerk's Office at (949) 425-2505 at least 48 hours prior to the meeting.
Regular meetings of the City Council are held on the first and third Wednesday of the month at the City Hall Council Chambers, 12 Journey, Aliso Viejo. Copies of the agenda are available in the lobby at City Hall on the Thursday preceding a regularly scheduled City Council meeting. All communications received by the City regarding an agenda item have been included in the agenda materials. Supplemental documents relating to specif ic agenda items, including communications received after agenda delivery, are presented at the dais and in the Public Copy agenda binder at the time of the meeting. Supplemental documents are also available for review in the City Clerk's office, 12 Journey, Aliso Viejo. For more information, please contact City Hall at (949) 425-2505.
This meeting will be broadcast live on Cox Communications Channel 851, AT&T U -Verse Channel 99 and the City's website. By attending the City Council Meeting, you are giving your permission to be televised. The Council Meetings are rebroadcast on Wednesday at 7:00 p.m. on Cox Communications Channel 851, AT&T U -Verse Channel 99, and can be viewed on the internet at www.avcity.org.
MITZI ORTIZ SCOTT C. SMITH JANET MARTINEZ
CITY MANAGER CITY ATTORNEY CITY CLERK
1 1
PLEASE SILENCE ALL CELL PHONES AND OTHER
ELECTRONIC EQUIPMENT WHILE CITY COUNCIL IS IN SESSION
CALL TO ORDER: Convene Regular Meeting
ROLL CALL
PLEDGE OF ALLEGIANCE:
1. SPECIAL PRESENTATIONS:
1.1 PROCLAMATION - WILDFIRE AWARENESS AND PREVENTION SEASON
2. ADDITIONS, DELETIONS, REORDERING TO THE AGENDA:
3. COMMUNITY INPUT:
Members of the public wishing to address the City Council are requested to complete and submit to the City Clerk a "Request to Address City Council" form available at the entrance to the City Council Chambers. In compliance with the Brown Act, no discussion or action may be taken on comments received at this time, except the City Council may briefly respond to statements made or questions posed. Comments are limited to three (3) minutes per speaker.
4. CONSENT CALENDAR:
All matters listed on the Consent Calendar will be acted upon by one vote unless members of the City Council, or staff request a matter to be discussed and/or removed from the Consent Calendar for separate action. Items removed from the Consent Calendar wi ll be discussed and voted upon immediately following City Council action on the remainder of the Consent Calendar.
4.1 WAIVE THE READING OF ALL ORDINANCES AND RESOLUTIONS Recommended Action: Approve the reading by title only of all ordinances and resolutions wherein the titles appear on the public agenda; said titles shall be determined to have been ready by title, and further reading is waived.
4.2 APPROVAL OF MINUTES
Recommended Action: Approve the minutes as submitted for the May 21, 2025, Regular Meeting.
Draft Minutes - May 21, 2025 Regular Meeting
4.3 ACCOUNTS PAYABLE
Recommended Action: Ratify accounts payable checks and electronic funds transfers issued between May 9, 2025, and May 22, 2025, in the amount of $453,031.91.
Staff Report
Attachment 1 - Accounts Payable Report
2 2
4.4 TREASURER’S STATEMENT – APRIL 2025
Recommended Action: Receive and file the April 2025 Treasurer’s Statement.
Staff Report
Attachment 1 - April 2025 Treasurer’s Statement
4.5 AGREEMENT WITH TEAM ONE MANAGEMENT FOR JANITORIAL SERVICES Recommended Action:
1. Approve agreement with Team One Management to perform Janitorial Services; and
2. Authorize the City Manager to execute a maintenance services agreement with Team One Management for an amount not to exceed $633,600.
Staff Report
Attachment 1 - Agreement
4.6 AGREEMENT FOR FY 2025-26 LAW ENFORCEMENT SERVICES
Recommended Action: Authorize the City Manager to execute the agreement with the County of Orange for FY 2025-26 law enforcement services.
Staff Report
Attachment 1 - Law Enforcement Services Agreement
Attachment 2 - Cost Spreadsheet
4.7 AGREEMENT FOR FY 2025-26 CROSSING GUARD SERVICES
Recommended Action: Authorize the City Manager to execute the agreement with All City Management Services, Inc. for school crossing guard services for FY 2025-26.
Staff Report
Attachment 1 - Crossing Guard Agreement Pricing Letter
Attachment 2 - Crossing Guard Services Agreement
5. PUBLIC HEARINGS:
5.1 REPORT ON STAFF VACANCIES, RECRUITMENT, AND RETENTION EFFORTS Recommended Action:
1. Conduct the public hearing; and
2. Receive and file the report on staff vacancies, recruitment, and retention efforts.
Staff Report
6. DISCUSSION:
6.1 PROPOSED ANNUAL BUDGET FOR FISCAL YEAR 2025-26
Recommended Action:
1. Adopt a Resolution adopting the Annual Budget for Fiscal 2024-25; and
2. Adopt a Resolution approving City Salary Schedules.
Staff Report
Attachment 1 - FY 2025-26 Budget Resolution
Attachment 2 - Proposed Budget
Attachment 3 - Salary Schedule Resolution
Attachment 4 - Salary Schedule
Attachment 5 - Presentation
3 3
7. CITY MANAGER' S REPORT:
8. ANNOUNCEMENTS / COUNCIL COMMENTS / COMMITTEE UPDATES:
9. ADJOURNMENT:
The next regularly scheduled City Council meeting is June 18, 2025.
4 4
Regular Meeting Minutes
CITY OF ALISO VIEJO
CITY COUNCIL MINUTES
REGULAR MEETING
MAY 21, 2025, 7:00 PM
Council Chambers, City Hall, 12 Journey
Aliso Viejo, California
CALL TO ORDER: Mayor Ackley called the Regular Meeting of the City Council of the City of Aliso Viejo to order at 7:02 p.m.
ROLL CALL
PRESENT: MAYOR TIFFANY ACKLEY
MAYOR PRO TEM MAX DUNCAN (via teleconference)
COUNCILMEMBER RICHARD W. HURT
COUNCILMEMBER MIKE MUNZING
COUNCILMEMBER TIM A. ZANDBERGEN
ABSENT: NONE
STAFF PRESENT: MITZI ORTIZ, CITY MANAGER
SCOTT SMITH, CITY ATTORNEY
LAUREN TORRES, MANAGEMENT ANALYST
ANN EIFERT, FINANCIAL SERVICES DIRECTOR
SHAUN PELLETIER, PUBLIC WORKS DIRECTOR
SO KIM, COMMUNITY DEVELOPMENT DIRECTOR
LIZZY MENDOZA, RECREATION & COMMUNITY SERVICES MANAGER
ISAAC AZIZ, INFORMATION TECHNOLOGY MANAGER
CAPT. RYAN BUHR, CHIEF OF POLICE SERVICES
PLEDGE OF ALLEGIANCE: Don Juan Avila Middle School student, Ashlyn, led the pledge of allegiance.
1. SPECIAL PRESENTATIONS:
1.1 NATIONAL ANTHEM PERFORMED BY DON JUAN AVILA MIDDLE SCHOOL CHOIR
Mayor Ackley introduced the Don Juan Avila Middle School Choir and Music Director Elena Rodriguez, who performed the National Anthem. Mayor Ackley expressed her appreciation.
5
Regular Meeting Minutes
1.2 BUSINESS OF THE MONTH – MINISO
Mayor Ackley introduced the video and presented the certificate of recognition to MINISO’s Area Manager, Royce Isagawa and Store Manager Christian Muyot. Mr.
Isagawa and Mr. Muyot provided a brief history of the business and expressed their appreciation.
1.3 PROCLAMATION - DROWNING PREVENTION AND AWARENESS SEASON
Mayor Ackley presented the proclamation to OCFA Division Chief Mike Summers. Chief Summers expressed his appreciation and commented on the importance of the designation.
1.4 PROCLAMATION - JEWISH AMERICAN HERITAGE MONTH
Councilmember Zandbergen presented the proclamation to Rabi Tzali Stillerman. Rabi Stillerman expressed his appreciation and commented on the importance of the designation.
Mayor Ackley opened for public comment and the following individuals spoke:
1. Julie Heiman expressed her appreciation of the proclamation and recognition to the Jewish community.
2. Dalia Bromberg expressed her appreciation of the proclamation and recognition to the Jewish community.
2. ADDITIONS, DELETIONS, REORDERING TO THE AGENDA:
None.
3. COMMUNITY INPUT:
1. Briana Heathcott expressed traffic safety concerns on Hummingbird Lane.
4. CONSENT CALENDAR:
Unless otherwise indicated below, the following pertains to all items on the Consent Calendar.
Motion: Councilmember Hurt moved and Mayor Pro Tem seconded to approve the recommended actions. Motion carried 5-0.
6
Regular Meeting Minutes
4.1 WAIVE THE READING OF ALL ORDINANCES AND RESOLUTIONS
Recommended Action: Approve the reading by title only of all ordinances and resolutions wherein the titles appear on the public agenda; said titles shall be determined to have been ready by title, and further reading is waived.
4.2 APPROVAL OF MINUTES
Recommended Action: Approve the minutes as submitted for the May 7, 2025 Regular Meeting.
4.3 SECOND READING AND ADOPTION OF LOCAL RESPONSIBILITY AREA FIRE
HAZARD SEVERITY ZONES MAP ORDINANCE
Recommended Action: Consider and adopt Ordinance No. 2025 -245 entitled: AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALISO VIEJO
DESIGNATING MODERATE, HIGH, AND VERY HIGH FIRE HAZARD SEVERITY
ZONES IN THE LOCAL RESPONSIBILITY AREAS IN ACCORDANCE WITH GOVERNMENT CODE SECTION 51179.
4.4 ACCOUNTS PAYABLE
Recommended Action: Ratify accounts payable checks and electronic funds transfers issued between April 11, 2025, and May 8, 2025, in the amount of $1,770,557.81.
4.5 CONTRACT WITH SAVI CONSTRUCTION, INC. FOR THE FY24 -25 A DA CURB RAMP PROJECT – CDBG
Recommended Action:
1. Approve Contract Documents, Specifications, and Plans for the FY24-25 ADA Curb Ramp Project - CDBG;
2. Award a contract in the amount of $248,800.00 to Savi Construction, Inc. as the lowest responsible bidder for the FY24-25 ADA Curb Ramp Project - CDBG;
3. Authorize the City Manager to execute a contract with Savi Construction, Inc.;
4. Authorize City staff to make total compensation to Savi Construction Inc. up to $248,800 plus $24,880 (10% of the contract amount) t o allow for contingencies, totaling $273,680; and
5. Declare this project categorically exempt from the California Environmental Quality Act (CEQA) process Per Title 14 of the California Code of Regulations, Chapter 3, Article 19, Section 15301 (Class 1: Existing Facilities).
4.6 THIRD AMENDMENT TO THE AGREEMENT WITH SCA of CA, LLC FOR STREET
SWEEPING SERVICES
Public Works Director Shaun Pelletier responded to questions regarding prevailing wage and amendment terms.
7
Regular Meeting Minutes
Recommended Action:
1. Approve a third amendment to the agreement SCA of CA, LLC (SCA) to perform street sweeping services that renews the agreement for an additional five-year term and increases the total compensation under the agreement by $749,076.67 for a total agreement amount of $1,249,076.67; and
2. Authorize the City Manager to execute the third amendment to the agreement.
Motion: Councilmember Hurt moved and Councilmember Munzing seconded to approve the recommended actions. Motion carried 5-0.
5. PUBLIC HEARINGS:
None.
6. DISCUSSION:
6.1 DECLARATION OF RESTRICTIVE COVENANTS FOR 38 COLONIAL WAY AND 89
PLAYA CIRCLE
City Manager Mitzi Ortiz introduced Community Development Director So Kim, who provided an overview. Staff responded to questions regarding tenant application process and selection, CDBG guidelines , compliance with state requirements , and communications between Vantis, Family A ssistance Ministries and the city . Mayor Ackley opened for public comment and the following person spoke:
1. Anna Conti with Family Assistance Ministries expressed support for the item.
Recommended Action:
1. Find that the proposed actions are not a “project” subject to the California Environmental Quality Act (“CEQA”);
2. Approve a restrictive covenant for 38 Colonial Way related to affordable housing and authorize the City Manager to take all necessary steps to execute and record said covenant; and
3. Approve a restrictive covenant for 89 Playa Circle related to affordable housing and authorize the City Manager to take all necessary st eps to execute and record said covenant.
Motion: Councilmember Hurt moved and Councilmember Munzing seconded to approve the recommended actions. Motion carried 5-0.
6.2 CITY COUNCIL GOAL AND PRIORITY SETTING REPORT
City Manager Mitzi Ortiz provided an overview. Staff responded to questions regarding fee schedules , quarterly strategy updates, grant monitoring /tracking system , and frequency of future strategic planning workshops.
8
Regular Meeting Minutes
Recommended Action:
1. Receive and file the City Council Goal and Priority -Setting Workshop Report and Implementation Action Plan from Baker Tilly; and
2. Adopt the following Strategic Goals:
a. Financial Stability. Continue to ensure the City’s financial stability through careful planning and evaluation of revenue and investment opportunities; b. Infrastructure Investment. Maintain, replace, and fund the City’s capital assets through infrastructure investment; and
c. Aliso Viejo Ranch. Develop a plan to establish the Ranch as a prized community asset.
Motion: Councilmember Hurt moved and Councilmember Zandbergen seconded to approve the recommended actions. Motion carried 5-0.
6.3 PROPOSED ANNUAL BUDGET FOR FISCAL YEAR 2025-26
City Manager Mitzi Ortiz introduced Finance Director Ann Eifert, who provided an overview. Staff responded to questions regarding organic waste mandates, OCSD staffing costs, sales tax revenue estimates, annual reserve fund, property tax revenue, potential capital improvement projects, IT equipment replacement schedule, cost and timeline of Aquatic Center pool deck rehabilitation, grant funding for bike lane improvements, and potential feasibility studies for economic development projects.
Recommended Action:
1. Review the proposed Fiscal Year (FY) 2025-26 Annual Budget; and
2. Provide any additional direction to staff regarding the draft FY 2025-26 Budget.
The City Council directed staff to include city -wide computer replacement and surveillance camera replacement at the Aliso Viejo Center and Aquatic Center in the capital improvement projects. No further action was taken.
7. CITY MANAGER' S REPORT:
City Manager Mitzi Ortiz announced Movie Night on June 1, 2025, starting at 7:00 p.m. at Aliso Viejo Ranch; registration for spring recreation classes and summer camps; Memorial Day holiday closures; and provided an update on recent conferences attended.
8. ANNOUNCEMENTS / COUNCIL COMMENTS / COMMITTEE UPDATES:
Councilmember Munzing:
Attended Aliso Viejo Chamber of Commerce Networking Breakfast Attended OCSD Coffee with a Cop
Attended OCFA Budget and Finance Committee Meeting
Attended ACC-OC tour
9
Regular Meeting Minutes
Councilmember Zandbergen
Attended ICSC Conference
Attended OCSD Medal of Valor event
Councilmember Hurt:
Attended OC Mosquito and Vector Control District Board of Trustees Meeting Attended SJHTCA Board of Directors Meeting
Attended ICSC Conference
Expressed appreciation for City Attorney Scott Smith
Mayor Pro Tem Duncan:
Commented on Aliso Viejo Little League Championship game
Mayor Ackley:
Attended ICSC Conference
Attended OCSD Coffee with a Cop
9. ADJOURNMENT: Mayor Ackley adjourned the meeting at 8:58 p.m. to the regularly scheduled City Council meeting of June 4, 2025.
Respectfully submitted: Approved by:
________________________ ________________________
JANET MARTINEZ TIFFANY ACKLEY
CITY CLERK MAYOR
10 City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Ann Eifert, Director of Financial Services
SUBJECT: ACCOUNTS PAYABLE
Recommended Action:
Ratify accounts payable checks and electronic funds transfers issued between May 9, 2025, and May 22, 2025, in the amount of $453,031.91.
Fiscal Impact:
Expenditures in the amount of $453,031.91.
Background:
The City issues accounts payable checks on a bi-weekly basis and presents it to City Council for ratification at its next regularly scheduled City Council meeting.
Discussion:
The attached registers containing checks and electronic funds transfers issued between May 9, 2025, and May 22, 2025, for $453,031.91, are being presented for ratification. All payments have been made in compliance with the City’s purchasing policy and procedures. Payments have been reviewed and approved by the appropriate departmental staff. The issued accounts payable checks and electronic funds transfers have been reviewed and deemed in accordance with the fiscal year budget by the Director of Financial Services.
Attachment:
1. Accounts Payable Report
11 Accounts Payable
Description (Item)Vendor Name Amount
101 - GENERAL FUND
JUN'25 LIFE INSURANCEUNITED OF OMAHA LIFE INSURANCE CO. 1,580.91 JUN'25 DENTAL - DDCHOICE BUILDER 145.88
JUN'25 VISION - DDCHOICE BUILDER 24.19
JUN'25 DENTAL - TZCHOICE BUILDER 96.90
JUN'25 DENTAL - RHCHOICE BUILDER 96.90
JUN'25 DENTAL INSURANCECHOICE BUILDER 1,830.38
JUN'25 VISION - RHCHOICE BUILDER 15.03
JUN'25 VISION INSURANCECHOICE BUILDER 283.36
JUN'25 TZ - HEALTH PREMIUMCALPERS HEALTH 1,571.50
JUN'25 CALPERS HEALTH PREMIUMCALPERS HEALTH 28,430.42
JUN'25 TZ - HEALTH PREMIUM PEMCA MINIMUMCALPERS HEALTH 158.00 REF0011726848 - 4/3 PH CUP REV. OF 27141 ALISO CRKCALIFORNIA NEWSPAPERS PARTNERSHIP 302.63 REF0011731067 - 4/24 PH CUP-26711 ALISO CRK STE200CALIFORNIA NEWSPAPERS PARTNERSHIP 345.89 APR'25 TRAFFIC CONSULTANT SERVICESSTC TRAFFIC, INC 820.00 APR'25 TRAFFIC CONSULTANT SERVICESSTC TRAFFIC, INC 400.00 36,101.99
CITY MANAGER
JUN'25 PG - HEALTH PREMIUMCALPERS HEALTH 158.00
CITY MANAGER TOTAL: 158.00
HUMAN RESOURCES
FEB-APR'25 TB TESTS & EMPLOYEE EXAMSOC FAMILY MEDICINE 2,035.00 HUMAN RESOURCES TOTAL: 2,035.00
CITY CLERK
REF0011731054 - 4/24 PH FIRE MAPCALIFORNIA NEWSPAPERS PARTNERSHIP 280.48 APR'25 CCLK OFFICE SUPPLIESSTAPLES ADVANTAGE 160.44
CITY CLERK TOTAL: 440.92
CITY ATTORNEY
APR'25 BBK GENERAL RETAINER LEGAL SERVICESBEST BEST & KRIEGER 24,150.00 CITY ATTORNEY TOTAL: 24,150.00
FINANCE
JUN'25 ADMIN FEECHOICE BUILDER 35.00
JUN'25 CALPERS ADMIN FEECALPERS HEALTH 78.53
FY24-25 GASB 75 ACTUARIAL VALUATION - 2ND INSTALLMTOTAL COMPENSATION SYSTEMS, INC. 810.00 MAR'25 PARS REP FEESPARS (PHASE II SYSTEMS AND CALIFORNIA CORPORATION) 300.00 FINANCE TOTAL: 1,223.53
INFORMATION TECHNOLOGY
3/22/25-4/21/25 CH AT&T CALNET ALARM/POTS LINEAT&T 3,770.13 IA 3/28 EOC YOUTUBE SUBSCRUS BANK PURCHASING CARD PROGRAM 82.99 IA 4/16 WAITWHILE SUBSCRIPTIONUS BANK PURCHASING CARD PROGRAM 196.00 IA 3/24 MISAC - AI TRAININGUS BANK PURCHASING CARD PROGRAM 50.00 IA 3/31 PHILZ COFFEE - DEPT MEETINGUS BANK PURCHASING CARD PROGRAM 22.20 IA 4/4 OTTER AI-BUSINESS SUBSCRIPTION4/4/25-4/4/26US BANK PURCHASING CARD PROGRAM 140.01 IA 4/3 OTTER AI - PRO SUBSCRIPTION 4/03/25-4/03/26US BANK PURCHASING CARD PROGRAM 99.99 INFORMATION TECHNOLOGY TOTAL: 4,361.32
NON-DEPARTMENTAL
MAY'25 - RECORDS OFF SITE STORAGECERTIFIED RECORDS MANAGEMENT 478.08 MAR'25 RICOH 2504 BACK OFFICE PRINTS (4542)RICOH USA 18.35 MAR'25 RICOH 2504EX FRONT COUNTER PRINTS (4456)RICOH USA 79.83 APR'25 RICOH RSI CLOUD SUBSCRIPTION (SW1860708)RICOH USA 24.31 APR'25 RICOH 2504 BACK OFFICE PRINTS (4542)RICOH USA 21.13 APR'25 RICOH 2504EX FRONT COUNTER PRINTS (4456)RICOH USA 107.20 FEB-APR'25 RICOH 2504EX SUITE 200 PRINTS (2936)RICOH USA 47.64 MAY'25 RICOH RSI CLOUD SUBSCRIPTION (SW1860708)RICOH USA 24.31 MAY'25 RICOH 2504 BACK OFFICE PRINTS (4542)RICOH USA 18.35 12 Description (Item)Vendor Name Amount
MAY'25 LANDSCAPE MAINTENANCE VISTA PARKNIEVES LANDSCAPE INC 1,064.97 APR'25-3.83HRS-PIO/ENEWS/CTY MGR MSG/MYR OUTREACHKYRSTI NICOLE ASHMALL 344.70 EM 4/10 HOME DEPOT-VISTA PARK MATERIALSUS BANK PURCHASING CARD PROGRAM 32.26 EM 4/19 BLISS CW - F150 CAR WASHUS BANK PURCHASING CARD PROGRAM 35.00 APR'25 BANNER REMOVAL - SPRINGVIGICABI INC 1,449.00
NON-DEPARTMENTAL TOTAL: 3,745.13
C. S. ADMINISTRATION
JUN'25 DP - HEALTH PREMIUMCALPERS HEALTH 158.00
JUN'25 HW - HEALTH PREMIUMCALPERS HEALTH 158.00
APR'25 SMP R&CS CONTRIBUTIONCABCO YELLOW INC 608.00
C. S. ADMINISTRATION TOTAL: 924.00
IGLESIA PARK
MAY'25 LANDSCAPE MAINTENANCE IGLESIA PARKNIEVES LANDSCAPE INC 7,085.61 PLAYGROUND BRIDGE AND HARDWARE-IGLESIA PARKMIRACLE RECREATION EQUIPMENT COMPANY, INC 668.74 APR'25 ACCT#7997 IGLESIA PARK ELECTRICITYSO CAL EDISON 35.87 EM 4/17 HOME DEPOT-CONCRETE CURB MATL IGLESIA PARKUS BANK PURCHASING CARD PROGRAM 266.71 EM 4/18 HOME DEPOT-CURB MATL IGLESIA PARKUS BANK PURCHASING CARD PROGRAM 27.97 EM 4/04 HOME DEPOT- MATERIALS IGLESIA PARKUS BANK PURCHASING CARD PROGRAM 41.70 IGLESIA PARK TOTAL: 8,126.60
IGLESIA BUILDING
APR'25 ACCT#7997 IGLESIA BLDG ELECTRICITYSO CAL EDISON 1,007.25 IGLESIA BUILDING TOTAL: 1,007.25
PLANNING
JUN'25 MF - HEALTH PREMIUMCALPERS HEALTH 158.00
APR'25 AFFORD. HOUSING CONSULTANT SERVICESREBECCA J CAHA 1,725.00 REF0011729962 - 4/24 PH CNCEPT RVW 27081 ALISO CRKCALIFORNIA NEWSPAPERS PARTNERSHIP 317.39 PLANNING TOTAL: 2,200.39
BUILDING
APR'25 CAA CONTRACT SERVICES - BUILDINGCHARLES ABBOTT ASSOC INC 44,644.79 BUILDING TOTAL: 44,644.79
CODE ENFORCEMENT
APR'25 CAA CONTRACT SERVICES - CODE ENFORCEMENTCHARLES ABBOTT ASSOC INC 7,735.00 CODE ENFORCEMENT TOTAL: 7,735.00
ENGINEERING (GENERAL)
EM 4/01 HOME DEPOT-TOOLSUS BANK PURCHASING CARD PROGRAM 26.91 EM 3/27 HOME DEPOT-TOOLSUS BANK PURCHASING CARD PROGRAM 107.72 MAY'25 SOUTH OCC ENG MEETING REIMB - QLQUANG LE 31.00
ENGINEERING (GENERAL) TOTAL: 165.63
STREET MAINTENANCE
APR'25 PVM STREET MAINTENANCE-HORSE TRAIL GRAFFITIPV MAINTENANCE INC 629.44 EM 4/02 HOME DEPOT-GRAFITTI REMOVAL MATERIALSUS BANK PURCHASING CARD PROGRAM 153.58 EM 4/09 WHITE CAP-CONCRETE REPAIR MATERIALSUS BANK PURCHASING CARD PROGRAM 308.11 STREET MAINTENANCE TOTAL: 1,091.13
LAW ENFORCEMENT-OTHER
4/27/25-5/10/25 460 HRS-CROSSING GUARD SERVICESALL CITY MANAGEMENT SERVICES 15,419.20 PARKING CITATIONSDENNIS L. WEISS 2,663.61
FEB'25 BMW REPAIR - FLAT TIRE & OIL SERVICESEAVCO INC 728.78 APR'25 BMW REPAIR - BRAKESSEAVCO INC 1,486.72
LAW ENFORCEMENT-OTHER TOTAL: 20,298.31
ANIMAL CONTROL
APR-JUN'25 - ANIMAL SERVICESCITY OF MISSION VIEJO 132,655.00 ANIMAL CONTROL TOTAL: 132,655.00
GENERAL FUND TOTAL: 291,063.99
102 - GEN. FD-CITY HALL
NON-DEPARTMENTAL
MAY'25 LANDSCAPE MAINTENANCE CHNIEVES LANDSCAPE INC 701.73 MAY'25 CH ELEVATOR MAINTENANCETHURSTON ELEVATOR CONCEPTS INC 137.00 EM 4/03 HOME DEPOT-CARPET REPAIR MATERIALS CHUS BANK PURCHASING CARD PROGRAM 27.97 13 Description (Item)Vendor Name Amount
EM 4/02 HOME DEPOT-CARPET REPAIR MATERIALS CHUS BANK PURCHASING CARD PROGRAM 113.62 NON-DEPARTMENTAL TOTAL: 980.32
GEN. FD-CITY HALL TOTAL: 980.32
103 - GF-AV RECREATION SERVICES
FACILITY RENTAL REFUND REC#86327176ALEXANDRA ROSA 85.00 REFUND FOR DOUBLE CHARGE/PMT_CLARE SCHULLER RYANCLARE RYAN 3,184.00 3,269.00
RECREATION SERVICES
3/22/25-4/21/25 AVR AT&T CALNET ALARM/POTS LINEAT&T 1,256.70 APR'25 CREDIT CARD SERVICE FEES - POSCSG FORTE PAYMENTS, INC 1,212.45 APR'25 CREDIT CARD SERVICE FEES - WEBCSG FORTE PAYMENTS, INC 3,566.36 04/11 AVR DRY CLEANINGPRESTIGIOUS CLEANERS LLC 68.22
04/17 AVR DRY CLEANINGPRESTIGIOUS CLEANERS LLC 435.46
04/25 AVR DRY CLEANINGPRESTIGIOUS CLEANERS LLC 217.73
04/27 AVR DRY CLEANINGPRESTIGIOUS CLEANERS LLC 653.37
05/01 AVR DRY CLEANINGPRESTIGIOUS CLEANERS LLC 108.86
MAR'25 AVR REPAIR - PRESSURE SWITCHPRITCHARD SUPPLY, INC 98.43 APR'25 AVR EVENT SECURITY SERVICESLYONS SECURITY SERVICE IN 1,947.00 APR'25 GCF SECURITY SERVICESLYONS SECURITY SERVICE IN 924.00 SPRING2025-SPR057 PIANO-8 PARTICIPANTSSOPHI ALBERT 672.00 SPRING2025-SPR059 GUITAR/UKULELE- 6 PARTICIPANTSRONALD GORMAN 414.00 SPRING2025-SPR009 LITTLE EXPLORERS-5 PARTICPANTSLAURELINDA HAUKSSON 300.00 SPRING2025-SPR067/SPR034 TENNIS-17 PARTICIPANTSJOHN DAVID ALLEN JR 559.80 SPRING2025-SPR082 DIPS & CHUTNEYS-5 PARTICIPANTSSUJATA CHIPLUNKAR 135.00 SPRING2025-SPR701 PICKELBALL-1 PARTICIPANTL & O ALISO VIEJO, LLC 49.00 JAN-MAR'25 C2500 AVR PRINTS (8774)RICOH USA 280.66
APR'25 AVR JANITORIAL SERVICESTEAM ONE MANAGEMENT SERVICES 5,000.00 MAY'25 AVR FIRST AID SUPPLIESCINTAS CORPORATION NO. 2 215.93 MAY'24-APR'25 AVR ANNUAL FOG FEEMOULTON NIGUEL WATER DIST 160.00 MAY'25-APR'26 AVR ANNUAL FOG FEEMOULTON NIGUEL WATER DIST 160.00 MAY'25 LANDSCAPE MAINTENANCE AVRNIEVES LANDSCAPE INC 2,341.86 APR'25 ACCT#4551 FARM ELECTRICITYSO CAL EDISON 386.51
APR'25 ACCT#6247 AVR ELECTRICITYSO CAL EDISON 3,858.63
APR'25 RENEWABLE FARMSAARON FLORA 21,927.72
RECREATION SERVICES TOTAL: 46,949.69
GF-AV RECREATION SERVICES TOTAL: 50,218.69
203 - GAS TAX
TRAFFIC ENGINEERING
APR'25 TRAFFIC SIGNAL MONITORINGHARTZOG & CRABILL INC 2,126.25 TRAFFIC ENGINEERING TOTAL: 2,126.25
STREET MAINTENANCE
APR'25 TRAFFIC SIGNAL MAITNENANCE RESPONSEBEAR ELECTRICAL SOLUTIONS INC 6,384.29 APR'25 TRAFFIC SIGNAL MAINTENANCE ROUTINEBEAR ELECTRICAL SOLUTIONS INC 3,225.90 MAY'25 LANDSCAPE MAINTENANCE MEDIANSNIEVES LANDSCAPE INC 1,641.51 APR'25 ST LIGHTS & TRAFFFIC CTRLRSSAN DIEGO GAS & ELECTRIC 2,854.85 APR'25 ACCT#8254 TC1 ST LIGHTS ELECTRICITYSO CAL EDISON 4,102.61 STREET MAINTENANCE TOTAL: 18,209.16
GAS TAX TOTAL: 20,335.41
204 - MEASURE M
GEN-MEASURE M
APR'25 M2 FUND TRANSPORTATION SVCCABCO YELLOW INC 2,432.00 GEN-MEASURE M TOTAL: 2,432.00
MEASURE M TOTAL: 2,432.00
14 Description (Item)Vendor Name Amount
251 - FEDERAL GRANTS
GEN-FEDERAL GRANT
REF0011726846 - 4/3 PH CDBG AAP FY25-26CALIFORNIA NEWSPAPERS PARTNERSHIP 698.91 GEN-FEDERAL GRANT TOTAL: 698.91
FEDERAL GRANTS TOTAL: 698.91
261 - CITY FAC.-AQUATIC CENTER
GEN-AQUATIC CENTER
MAR'25 AQC POOL CHEMICALS - CHLORINE & ACIDHASA INC 1,113.98 MAY'25 LANDSCAPE MAINTENANCE AQCNIEVES LANDSCAPE INC 944.42 GEN-AQUATIC CENTER TOTAL: 2,058.40
CITY FAC.-AQUATIC CENTER TOTAL: 2,058.40
311 - STREET IMPROVEMENTS
ALISO CREEK ENTERPRISE TO 73 REHAB- PP#2 RETENTIONALL AMERICAN ASPHALT (4,314.75) -4,314.75
STREETS & HIGHWAYS
ALISO CREEK ENTERPRISE TO 73 REHAB - PP#2ALL AMERICAN ASPHALT 86,295.00 APR'25 ALISO VIEJO PARKWAY REHAB DESIGNENGINEERING RESOURCES OF SOUTHERN CALIFORNIA 1,340.00 MAR'25 ALISO CREEK ROAD REHAB GEOTECHGMU GEOTECHNICAL INC 1,923.94 STREETS & HIGHWAYS TOTAL: 89,558.94
STREET IMPROVEMENTS TOTAL: 85,244.19
GRAND TOTAL: 453,031.91
Fund Summary
Payment AmountFund Expense Amount
101 - GENERAL FUND 291,063.99291,063.99
102 - GEN. FD-CITY HALL 980.32980.32
103 - GF-AV RECREATION SERVICES 50,218.6950,218.69
203 - GAS TAX 20,335.4120,335.41
204 - MEASURE M 2,432.002,432.00
251 - FEDERAL GRANTS 698.91698.91
261 - CITY FAC.-AQUATIC CENTER 2,058.402,058.40
311 - STREET IMPROVEMENTS 85,244.1985,244.19
453,031.91Grand Total: 453,031.91
15 Accounts Payable Payable Dates: 05/09/2025 - 05/22/2025 5/21/2025 2:51:10 PM Page 5 of 6
Report Summary
Fund Summary
Payment AmountFund
101 - GENERAL FUND 291,063.99
102 - GEN. FD-CITY HALL 980.32
103 - GF-AV RECREATION SERVICES 50,218.69
203 - GAS TAX 20,335.41
204 - MEASURE M 2,432.00
251 - FEDERAL GRANTS 698.91
261 - CITY FAC.-AQUATIC CENTER 2,058.40
311 - STREET IMPROVEMENTS 85,244.19
453,031.91Grand Total:
Account Summary
Payment AmountAccount Number Account Name
101-1203-000 ACCOUNTS RECEIVABLE 1,838.47
101-2505-000 DENTAL INSURANCE PA… 1,927.28
101-2506-000 MEDICAL INSURANCE P… 28,588.42
101-2507-000 LIFE INSURANCE PAYABLE 1,580.91
101-2508-000 VISION INSURANCE PAY… 298.39
101-2602-000 PLANNING DEPOSIT 1,868.52
101-4-1501-4206-000 MEDICAL INSURANCE 158.00
101-4-1503-4309-000 OTHER CONTRACTUAL S… 2,035.00
101-4-1601-4303-000 LEGAL NOTICES 280.48
101-4-1601-4601-000 SUPPLIES 160.44
101-4-2101-4304-000 LEGAL SERVICES 24,150.00
101-4-2501-4301-000 PROFESSIONAL SERVICES 810.00
101-4-2501-4309-000 OTHER CONTRACTUAL S… 413.53
101-4-3101-4305-000 TECHNOLOGY SERVICES 3,853.12
101-4-3101-4481-000 COMPUTER EXPENSE 196.00
101-4-3101-4520-000 MTGS/CONF./TRNG & D… 72.20
101-4-3101-4611-000 PUBLICATIONS/REF MAT… 240.00
101-4-3501-4301-000 PROFESSIONAL SERVICES 344.70
101-4-3501-4431-000 BUILDING & GROUND M… 1,097.23
101-4-3501-4471-000 RENT 478.08
101-4-3501-4513-000 PRINTING 341.12
101-4-3501-4517-000 VEHICLE MAINTENANCE 35.00
101-4-3501-4553-000 COMMUNITY BRANDING 1,449.00
101-4-4101-4206-000 MEDICAL INSURANCE 316.00
101-4-4101-4524-000 RECREATION-SENIOR TR… 608.00
101-4-4102-4411-000 UTILITIES 35.87
101-4-4102-4431-000 BUILDING & GROUND M… 7,421.99
101-4-4102-4461-000 OTHER EQUIPMENT MA… 668.74
101-4-4103-4411-000 UTILITIES 1,007.25
101-4-4401-4206-000 MEDICAL INSURANCE 158.00
101-4-4401-4309-000 OTHER CONTRACTUAL S… 1,725.00
101-4-4401-4513-000 PRINTING 317.39
101-4-4402-4751-000 C.S-BUILDING 44,644.79
101-4-4403-4761-000 C.S-CODE ENFORCEMENT 7,735.00
101-4-4501-4520-000 MTGS/CONF/TRNG & D… 31.00
101-4-4501-4612-000 OPERATING SUPPLIES 134.63
101-4-4503-4771-000 C.S-STREET MAINTENAN… 1,091.13
101-4-5102-4517-000 VEHICLE MAINTENANCE 2,215.50
101-4-5102-4612-000 OPERATING SUPPLIES 2,663.61
101-4-5102-4721-000 C.S-CROSSING GUARDS 15,419.20
101-4-5301-4722-000 C.S-ANIMAL CARE SERVI… 132,655.00
102-4-3501-4431-000 BUILDING & GROUND M… 980.32
103-34130 FACILITY RENTAL 85.00
103-37831 FARM RENTAL REVENUE 3,184.00
103-4-4105-4305-000 TECHNOLOGY SERVICES 1,537.36
16 Accounts Payable Payable Dates: 05/09/2025 - 05/22/2025 5/21/2025 2:51:10 PM Page 6 of 6
Account Summary
Payment AmountAccount Number Account Name
103-4-4105-4309-000 OTHER CONTRACTUAL S… 2,129.80
103-4-4105-4411-000 UTILITIES 3,858.63
103-4-4105-4431-000 BUILDING & GROUND M… 9,387.29
103-4-4105-4451-000 FARM OPERATING EXPE… 23,238.23
103-4-4105-4561-000 TAXES/FEES/PERMITS 5,098.81
103-4-4105-4601-000 SUPPLIES 215.93
103-4-4105-4612-000 OPERATING SUPPLIES 1,483.64
203-4-4502-4301-000 PROFESSIONAL SERVICES 2,126.25
203-4-4503-4411-000 UTILITIES 6,957.46
203-4-4503-4771-000 C.S-STREET MAINTENAN… 11,251.70
204-4-6104-4309-000 OTHER CONTRACTUAL S… 2,432.00
251-4-6151-4309-000 OTHER CONTRACTUAL S… 698.91
261-4-6161-7421-000 BUILDING & GROUND M… 944.42
261-4-6161-7425-000 POOL MAINTENANCE 1,113.98
311-2103-000 RETENTIONS PAYABLE -4,314.75
311-4-8301-5501-000 DESIGN 1,340.00
311-4-8301-5601-000 CONSTRUCTION MANA… 1,923.94
311-4-8301-5701-000 CONSTRUCTION 86,295.00
Grand Total: 453,031.91
Project Account Summary
Payment AmountProject Account Key
**None** 359,474.65
1002SPRING 2,129.80
1345601 1,923.94
1345701 86,295.00
1385501 1,340.00
DRP-2025-00002 400.00
SDP-2024-00002 820.00
USE-2024-00009 302.63
USE-2025-00005 345.89
Grand Total: 453,031.91
17 City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Ann Eifert, Director of Financial Services/City Treasurer
SUBJECT: TREASURER’S STATEMENT – APRIL 2025
Recommended Action:
Receive and file the April 2025 Treasurer’s Statement.
Fiscal Impact:
No Fiscal Impact.
Background:
Per City policy, the Finance Department presents the monthly Treasurer’s Statement for the City Council’s review . This statement shows the cash balance for all City funds, a breakdown of bank account balances, investment account balances and the effective yield earned from investments.
Discussion:
The City’s portfolio consists of investments in Certificates of Deposits, US Treasuries, US Federal Agencies, Corporate Bonds, and Local Agency Investment Fund (LAIF). All funds invested with LAIF are available for withdrawal within 24 hours.
The Treasurer’s Statement provides information regarding the City’s investment portfolio and activity during the reporting month. The City’s investment portfolio is in compliance with all government codes as well as the City’s investment policy . Interest is credited to the City’s bank account monthly and allocated among the City’s funds. The current portfolio provides sufficient cash flow liquidity to meet the upcoming operating expenses and spending requirements for the next 6 months.
Attachment:
1. April 2025 Treasurer’s Statement
18 TREASURER'S MONTHLY CASH STATEMENT
BEGINNING ENDING
BALANCE RECEIPTS DISBURSEMENTS BALANCE
CASH BALANCE (ALL FUNDS) 12,999,649.42$ 4,115,094.45$ 2,443,322.67$ 14,671,421.20$ CITY TRUST FUNDS:
AV RANCH FOUNDATION 100.00$ 100.00
CFD 2005-01 (5,668.00)$ 661,671.24 664,866.28 (8,863.04) COMMUNITY TRUST 6,562.68$ 6,562.68
CASH BALANCE TOTALS 13,000,644.10$ 4,776,765.69$ 3,108,188.95$ 14,669,220.84$ SUMMARY OF CASH:
DEMAND DEPOSITS: GENERAL ACCOUNT 423,708.48$
INVESTMENTS: LOCAL AGENCY INVESTMENT FD 9,019,140.47$
MONEY MARKET/SWEEP ACCOUNT 5,226,371.89$
TOTAL CASH 14,669,220.84$
Years to Maturity for April 2025 1.48
Weighted Average Yield for April 2025 4.010%
All investments are placed in accordance with the City of Aliso Viejo's Investment Policy.
The above summary provides sufficient cash flow liquidity to meet the next six month's estimated expenditures.
Other monies held include Cash with Fiscal Agent, Investments, Payroll and AV Center. 39,106,555.05$ Cash With Fiscal Agent COPS/CFD 2005-01 2,735,462.77
Cash With Investment Advisor City Investments 34,143,767.89 AV Center 1,877,326.38
PR Account 348,073.40
Petty Cash 1,924.61
GRAND TOTAL OF CITY FUNDS 53,775,775.89$
CITY OF ALISO VIEJO
April 30, 2025
19 CURRENT
MONTH
Beginning 39,253,066.04
0.00 0.00
(248.45)
588.00
0.00 Interest Received 116,734. 19
ENDING 39,370, 139.78
45.59%
18.35%
11.22%
10.63%
8.81%
5.40%
CITY OF ALISO VIEJO
20 CUSIP DESCRIPTION INTEREST
YIELD TO
MOODY'S
S&P
LGIP
CALAIF California LAIF 04/30/2025
04/30/2025 9,019, 140.47 9,019, 140.47
0.00 9,019, 140.47 4.28 1 1.00
9,019, 140.47
0.00 9,019, 140.47 18.35 NA
9,019, 140.47 9,019, 140.47
0.00 9,019, 140.47 4.28 1 1.00
9,019, 140.47
0.00 9,019, 140.47 18.35
31846V567 FIRST AMER:GVT
OBLG;Z
04/30/2025
04/30/2025 5,226,371.89 5,226,371.89
0.00 5,226,371.89 4.23 1 1.00
5,226,371.89
0.00 5,226,371.89 10.63 Aaa
AAA
5,226,371.89 5,226,371.89
0.00 5,226,371.89 4.23 1 1.00
5,226,371.89
0.00 5,226,371.89 10.63
912797LB1 US TREASURY BILL
05/15/25
06/11/2024
06/13/2024 1,000,000.00 953,923.20
0.00 953,923.20 5. 19 05/15/2025 15 99.84
998,363.69
46,489.82
951,873.87 2.03 P- 1
A- 1+
912797LB1 US TREASURY BILL
05/15/25
05/31/2024
05/31/2024 1,000,000.00 951,873.87
0.00 951,873.87 5.24 05/15/2025 15 99.84
998,363.69
44,440.49
953,923.20 2.03 P- 1
A- 1+
91282CHL8 US TREASURY 4.625
06/30/25
11/10/2023
11/10/2023 1,000,000.00 993,398.44
0.00 993,398.44 5.05 06/30/2025 61 100.04
1,000,429.69
7,031.25
993,398.44 2.04 Aaa
AA+
91282CEY3 US TREASURY 3.000
07/15/25
05/30/2023
05/30/2023 1,000,000.00 973,437.50
0.00 973,437.50 4.32 07 /15/2025 76 99.71
997,070.31
23,632.81
973,437.50 2.03 Aaa
AA+
91282CFE6 US TREASURY 3. 125
08/15/25
01/13/2023
01/13/2023 1,000,000.00 980,078. 13
0.00 980,078. 13 3.94 08/15/2025 107 99.65
996,484.38
16,406.25
980,078. 13 2.03 Aaa
AA+
91282CFP1 US TREASURY 4.250
10/15/25
05/30/2023
05/30/2023 1,000,000.00 1,000,625.00
0.00 1,000,625.00 4.22 10/15/2025 168 100.03
1,000,273.44
(351.56)
1,000,625.00 2.03 Aaa
AA+
912828M56 US TREASURY 2.250
11/15/25
05/30/2023
05/30/2023 1,000,000.00 955, 117. 19
0.00 955, 117. 19 4. 19 11/15/2025 199 98.98
989,804.69
34,687.50
955, 117. 19 2.01 Aaa
AA+
91282CGL9 US TREASURY 4.000
02/15/26
05/30/2023
05/30/2023 1,000,000.00 997,578. 13
0.00 997,578. 13 4.09 02/15/2026 291 99.98
999,765.63
2, 187.50
997,578. 13 2.03 Aaa
AA+
91282CGV7 US TREASURY 3.750
04/15/26
01/22/2024
01/22/2024 1,200,000.00 1, 187,437.50
0.00 1, 187,437.50 4.24 04/15/2026 350 99.85
1, 198, 171.87
10,734.37
1, 187,437.50 2.44 Aaa
AA+
91282CCF6 US TREASURY 0.750
05/31/26
06/13/2022
06/13/2022 1,000,000.00 915,976.56
0.00 915,976.56 3.01 05/31/2026 396 96.71
967,070.31
51,093.75
915,976.56 1.97 Aaa
AA+
91282CCJ8 US TREASURY 0.875
06/30/26
06/29/2022
06/29/2022 1,000,000.00 913, 125.00
0.00 913, 125.00 3.20 06/30/2026 426 96.64
966,445.31
53,320.31
913, 125.00 1.97 Aaa
AA+
91282CCP4 US TREASURY 0.625
07/31/26
01/13/2023
01/13/2023 1, 100,000.00 987,292.97
0.00 987,292.97 3.73 07 /31/2026 457 96. 16
1,057,718.75
70,425.78
987,292.97 2. 15 Aaa
AA+
91282CJT9 US TREASURY 4.000
01/15/27
01/22/2024
01/22/2024 1,000,000.00 996,718.75
0.00 996,718.75 4. 12 01/15/2027 625 100.55
1,005,546.88
8,828. 13
996,718.75 2.05 Aaa
AA+
912828X88 US TREASURY 2.375
05/15/27
06/29/2022
06/29/2022 1,000,000.00 962,851.56
0.00 962,851.56 3.20 05/15/2027 745 97.59
975,937.50
13,085.94
962,851.56 1.99 Aaa
AA+
9128282R0 US TREASURY 2.250
08/15/27
01/13/2023
01/13/2023 1,050,000.00 990,322.27
0.00 990,322.27 3.60 08/15/2027 837 97.09
1,019,402.35
29,080.08
990,322.27 2.07 Aaa
AA+
21 CUSIP DESCRIPTION INTEREST
YIELD TO
MOODY'S
S&P
9128284N7 US TREASURY 2.875
05/15/28
09/18/2024
09/19/2024 1,000,000.00 979,882.81
0.00 979,882.81 3.47 05/15/2028 1, 111 97.93
979,296.88
(585.93)
979,882.81 1.99 Aaa
AA+
91282CCR0 US TREASURY 1.000
07/31/28
09/18/2024
09/19/2024 1,000,000.00 910,507.81
0.00 910,507.81 3.50 07 /31/2028 1, 188 92.07
920,703. 13
10, 195.32
910,507.81 1.87 Aaa
AA+
91282CCV1 US TREASURY 1. 125
08/31/28
12/21/2023
12/21/2023 1,000,000.00 878,750.00
0.00 878,750.00 3.98 08/31/2028 1,219 92.25
922,500.00
43,750.00
878,750.00 1.88 Aaa
AA+
91282CDF5 US TREASURY 1.375
10/31/28
12/21/2023
12/21/2023 1,500,000.00 1,328,906.25
0.00 1,328,906.25 3.98 10/31/2028 1,280 92.66
1,389,843.75
60,937.50
1,328,906.25 2.83 Aaa
AA+
91282CJR3 US TREASURY 3.750
12/31/28
01/22/2024
01/22/2024 1,000,000.00 987,695.31
0.00 987,695.31 4.03 12/31/2028 1,341 100.38
1,003,750.00
16,054.69
987,695.31 2.04 Aaa
AA+
91282CLR0 US TREASURY 4. 125
10/31/29
11/25/2024
11/26/2024 1,000,000.00 996,445.31
0.00 996,445.31 4.21 10/31/2029 1,645 101.80
1,017,968.75
21,523.44
996,445.31 2.07 Aaa
AA+
91282CGB1 US TREASURY 3.875
12/31/29
02/07/2025
02/10/2025 1,000,000.00 978,828. 13
4,388.81 983,216.94 4.36 12/31/2029 1,706 100.73
1,007,343.75
28,515.62
978,828. 13 2.05 Aaa
AA+
22,850,000.00 21,820,771.69
4,388.81 21,825, 160.50 4.05 654 98. 17
22,412,254.75
591,483.06
21,820,771.69 45.59
3137EAEX3 FREDDIE MAC 0.375
09/23/25 MTN
10/20/2020
10/20/2020 500,000.00 497,505.00
0.00 497,505.00 0.48 09/23/2025 146 98.49
492,440.00
(5,065.00)
497,505.00 1.00 Aaa
AA+
3130AK5J1 FHLBANKS 0.700
09/18/26 '25
02/16/2023
02/16/2023 1,000,000.00 872,060.00
0.00 872,060.00 4.61 09/18/2026 506 95.59
955,930.00
83,870.00
872,060.00 1.94 Aaa
AA+
3130ASD63 FHLBANKS 3.250
06/28/27
06/28/2022
06/28/2022 1,000,000.00 1,000,000.00
0.00 1,000,000.00 3.25 06/28/2027 789 98.68
986,750.00
(13,250.00)
1,000,000.00 2.01 Aaa
AA+
3133EPAU9 FED FARM CR BNKS
3.875 07 /14/27
02/16/2023
02/16/2023 1,000,000.00 990,390.00
0.00 990,390.00 4. 12 07 /14/2027 805 100.40
1,004,040.00
13,650.00
990,390.00 2.04 Aaa
AA+
3136G4X99 FANNIE MAE 0.740
08/25/27 '25
04/06/2023
04/06/2023 1,000,000.00 876,610.00
0.00 876,610.00 3.82 08/25/2027 847 92.76
927,590.00
50,980.00
876,610.00 1.89 Aaa
AA+
3133EMSX1 FED FARM CR BNKS
1.550 03/15/29 '25
02/06/2025
02/07/2025 500,000.00 447, 120.00
0.00 447, 120.00 4.39 03/15/2029 1,415 91.39
456,940.00
9,820.00
447, 120.00 0.93 Aaa
AA+
3130B2GZ2 FHLBANKS 4.200
08/13/29 '26
08/21/2024
08/23/2024 250,000.00 250,000.00
0.00 250,000.00 4.20 08/13/2029 1,566 99. 15
247,867.50
(2, 132.50)
250,000.00 0.50 Aaa
AA+
3133EL6D1 FED FARM CR BNKS
1.230 09/10/29 '25
02/06/2025
02/07/2025 500,000.00 434,525.00
0.00 434,525.00 4.41 09/10/2029 1,594 88.98
444,875.00
10,350.00
434,525.00 0.91 Aaa
AA+
5,750,000.00 5,368,210.00
0.00 5,368,210.00 3.72 847 96.08
5,516,432.50
148,222.50
5,368,210.00 11.22
866264DP6 SUMMIT ST A TE BNK
0.850 05/15/25
05/18/2020
05/18/2020 245,000.00 244,402.20
0.00 244,402.20 0.90 05/15/2025 15 99.87
244,674. 15
271.95
244,402.20 0.50 NA
NA
33847E3J4 FLAGST AR BNK 0.900
05/15/25
05/15/2020
05/15/2020 245,000.00 245,000.00
0.00 245,000.00 0.90 05/15/2025 15 99.87
244,679.05
(320.95)
245,000.00 0.50 NA
NA
89235MJS1 TOYOT A FINL SVGS
0.800 06/30/25
06/30/2020
06/30/2020 245,000.00 245,000.00
0.00 245,000.00 0.80 06/30/2025 61 99.43
243,601.05
(1,398.95)
245,000.00 0.50 NA
NA
59013KLQ7 MERRICK BANK 0.550
12/30/25
12/30/2020
12/30/2020 245,000.00 245,000.00
0.00 245,000.00 0.55 12/30/2025 244 97.64
239,218.00
(5,782.00)
245,000.00 0.49 NA
NA
22 CUSIP DESCRIPTION INTEREST
YIELD TO
MOODY'S
S&P
02007GXG3 ALL Y BANK 3.450
08/04/26
08/04/2022
08/04/2022 245,000.00 245,000.00
0.00 245,000.00 3.45 08/04/2026 461 99.42
243,576.55
(1,423.45)
245,000.00 0.50 NA
NA
38149MYB3 GOLDMAN BANK USA
1.000 08/11/26
08/11/2021
08/11/2021 245,000.00 245,000.00
0.00 245,000.00 1.00 08/11/2026 468 96.38
236, 140.80
(8,859.20)
245,000.00 0.48 NA
NA
90348JR93 UBS USA 0.950
08/11/26
08/11/2021
08/11/2021 245,000.00 245,000.00
0.00 245,000.00 0.95 08/11/2026 468 96.33
236,015.85
(8,984. 15)
245,000.00 0.48 NA
NA
254673N44 DISCOVER BANK
3.500 07 /29/27
08/03/2022
08/03/2022 245,000.00 245,000.00
0.00 245,000.00 3.50 07 /29/2027 820 97. 19
238, 105.74
(6,894.26)
245,000.00 0.48 NA
NA
87164XN93 SYNCHRONY BANK
3.500 08/05/27
08/05/2022
08/05/2022 245,000.00 245,000.00
0.00 245,000.00 3.50 08/05/2027 827 97. 17
238,059. 11
(6,940.89)
245,000.00 0.48 NA
NA
02589ADQ2 AM EX BK 3.450
08/10/27
08/12/2022
08/12/2022 245,000.00 243,775.00
0.00 243,775.00 3.56 08/10/2027 832 99.56
243,917. 10
142. 10
243,775.00 0.50 NA
NA
58404DVV0 MEDALLION BANK
3.800 08/30/29
08/21/2024
08/30/2024 245,000.00 245,000.00
0.00 245,000.00 3.80 08/30/2029 1,583 100.00
245,000.00
0.00 245,000.00 0.50 NA
NA
2,695,000.00 2,693, 177.20
0.00 2,693, 177.20 2.09 526 98.46
2,652,987 .40
(40, 189.80)
2,693, 177.20 5.40
14913UAR1 CTRPLLR FIN SERV
4.400 10/15/27 MTN
11/25/2024
11/26/2024 500,000.00 498,865.00
0.00 498,865.00 4.48 10/15/2027 898 100.82
504, 120.00
5,255.00
498,865.00 1.03 A2
A
24422EWR6 JOHN DEERE CAP
4.750 01/20/28 MTN
11/25/2024
11/26/2024 500,000.00 504,235.00
0.00 504,235.00 4.46 01/20/2028 995 101.87
509,370.00
5, 135.00
504,235.00 1.04 A1
A
931142FB4 WALMART 3.900
04/15/28 '28
11/25/2024
11/26/2024 325,000.00 320,619.00
0.00 320,619.00 4.33 04/15/2028 1,081 100.21
325,689.00
5,070.00
320,619.00 0.66 Aa2
AA
58933YBD6 MERCK & CO 1.900
12/10/28 '28
11/25/2024
11/26/2024 500,000.00 452,905.00
0.00 452,905.00 4.47 12/10/2028 1,320 92.97
464,855.00
11,950.00
452,905.00 0.95 Aa3
A+
17275RBR2 CISCO SYSTEMS
4.850 02/26/29 '29
11/01/2024
11/04/2024 500,000.00 506,060.00
0.00 506,060.00 4.53 02/26/2029 1,398 102.55
512,750.00
6,690.00
506,060.00 1.04 A1
AA-
023135CG9 AMAZON.COM 3.450
04/13/29 '29
11/01/2024
11/04/2024 500,000.00 481,580.00
0.00 481,580.00 4.37 04/13/2029 1,444 98.25
491,245.00
9,665.00
481,580.00 1.00 A1
AA
30303M8S4 MET A PLA TFORMS
4.300 08/15/29 '29
11/01/2024
11/04/2024 500,000.00 496,070.00
0.00 496,070.00 4.48 08/15/2029 1,568 100.85
504,250.00
8, 180.00
496,070.00 1.03 Aa3
AA-
857449AE2 ST A TE STR BK TR 4.782
11/23/29
11/25/2024
11/26/2024 500,000.00 502, 115.00
66.42 502, 181.42 4.69 11/23/2029 1,668 101.67
508,350.00
6,235.00
502, 115.00 1.03 Aa2
AA-
713448GB8 PEPSICO 4.600
02/07/30 '30
02/05/2025
02/07/2025 500,000.00 499, 160.00
0.00 499, 160.00 4.64 02/07/2030 1,744 101.78
508,895.00
9,735.00
499, 160.00 1.04 A1
A+
4,325,000.00 4,261,609.00
66.42 4,261,675.42 4.50 1,358 100. 19
4,329,524.00
67 ,915.00
4,261,609.00 8.81
CITY OF ALISO VIEJO
TOTAL 49,865,512.36 48,389,280.25
4,455.23 48,393,735.48 4.01 542 49, 156,711.02
767,430.77
48,389,280.25 100.00
49,865,512.36 48,389,280.25
4,455.23 48,393,735.48 4.01 542 49, 156,711.02
767,430.77
48,389,280.25 100.00
23 CUSIP DESCRIPTION
NET
04/08/2025 04/08/2025 14042RPG0 Capital One, National Association 1.6 04/08/2025 (245,000.00) 244,412.00 245,000.00 588.00 (245,000.00) 244,412.00 245,000.00 588.00
24 Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
CITY OF ALISO VIEJO
DIRECTOR OF FINANCIAL SVCS/ CITY TREAS
12 JOURNEY , #100
ALISO VIEJO, CA 92656
Account Number: 98-30-007
April 2025 Statement
Effective
Date
Transaction
Date
Tran
Type Confirm
Number
Web
Confirm
Number Authorized Caller Amount
4/8/2025 4/8/2025 RW 1770247 1730813 ANN EIFERT -1,000,000.00 4/15/2025 4/14/2025 QRD 1772376 N/A SYSTEM 84,792.01
4/16/2025 4/16/2025 RD 1772781 1733350 ANN EIFERT 800,000.00 4/18/2025 4/18/2025 RD 1772908 1733475 ANN EIFERT 1,000,000.00 4/30/2025 4/30/2025 RD 1773298 1733865 ANN EIFERT 675,000.00 Account Summary
Total Deposit: 2,559,792.01 Beginning Balance: 7,459,348.46 Total Withdrawal: -1,000,000.00 Ending Balance: 9,019,140.47 25 April 4.281
March 4.313
February 4.333
January 4.366
December 4.434
November 4.477
(2)LAIF Apportionment Rate : 4.48
(2) LAIF Earnings Ratio : 0.00012266258268207
(1)* LAIF Administrative Cost : 0.26
(1) LAIF Fair Value Factor : 1.000849191
(1)PMIA Daily : 4.30
(1)PMIA Quarter to Date : 4.34
(1)PMIA Average Life : 244
Treasuries
52.98%
Agencies
26.95%
Certificates of
Deposit/Bank Notes
9.25%
Time
Deposits
3.31%
Commercial
Paper
6.76%
Corporate
Bonds
0.60%
Loans
0.15%
Notes: The apportionment rate includes interest earned on the CalPERS Supplemental Pension Payment pursuant to Government Code 20825 (c)(1) and interest earned on the Wildfire Fund loan pursuant to Public Utility Code 3288 (a). *The percentage of administrative cost equals the total administrative cost divided by the quarterly interest earnings. The law provides that administrative costs are not to exceed 5% of quarterly EARNINGS of the fund. However, if the 13-week Daily Treasury Bill Rate on the last day of the fiscal year is below 1%, then administrative costs shall not exceed 8% of quarterly EARNINGS of the fund for the subsequent fiscal year.
Source:
(1) State of California, Office of the Treasurer
(2) State of California, Office of the Controller
PMIA Average Monthly
Effective Yields(1)
PMIA/LAIF Performance Report
as of 05/07/25
Daily rates are now available here. View PMIA Daily Rates Quarterly Performance
Quarter Ended 3/31/25
Chart does not include $1,138,000.00 in mortgages, which equates to 0.001%. Percentages may not total 100% due to rounding.
Pooled Money Investment Account
Monthly Portfolio Composition (1)
3/31/25
$156.8 billion
26 City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Shaun Pelletier, Public Works Director / City Engineer
SUBJECT: AGREEMENT WITH TEAM ONE MANAGEMENT FOR JANITORIAL
SERVICES
______________________________________________________________________
Recommended Actions:
1. Approve agreement with Team One Management to perform Janitorial Services; and
2. Authorize the City Manager to execute a maintenance services agreement with Team One Management for an amount not to exceed $633,600.
Fiscal Impact:
The contractor fee for this work is estimated to be a total of $ 633,600 through the initial three-year agreement term including a contingency for additional work beyond regular janitorial services. Janitorial maintenance is funded through the General Fund and the Aquatic/AV Center Funds. Sufficient funding is included in the FY 2025-26 Budget.
Background:
The City currently owns and maintains five (5) City facilities requiring janitorial services:
Aliso Viejo Center, Aquatic Center, Iglesia Park Community Center, City Hall, and Aliso Viejo Ranch.
Staff requested proposals for Janitorial Services in March 2025. Staff received proposals for this service from Team One Management, Omni Enterprise, and Allied Universal .
Staff reviewed the three proposals for completeness, understanding of the work, work plan, references, capabilities of the company, and fee.
Discussion:
Rankings based upon the required criteria are as follows:
1. Team One Management
2. Allied Universal
3. Omni Enterprise
27
Team One Management has provided janitorial services to the City since October 2007 , having also been the successful proposer in 2013, 2018 and 2022. The 2022 agreement could have been amended to add 2 additional years, but recently labor cost increases were above the allowed rate modification. This resulted in staff obtain ing 2 additional proposals to confirm increased costs were r easonable. Allied costs were within a few dollars, and Omni was about 7% less, but did not include all the typical supplies (rags, mops, cleaners) that the other proposals included. Staff believe the confirmed costs along with the positive experience since 2007 justify the continued partnership. Team One has also provided acceptable service at the County of Orange and other municipalities and their proposal addressed the specific tasks required in the scope of services. Team One Management is headquartered in Laguna Niguel.
Staff respectfully recommend Team One Management continue to provide the services requested at Aliso Viejo and Aquatic Centers, Iglesia Park Community Center, City Hall and Aliso Viejo Ranch for approximately $176,000 per year for regular service, plus 20% for extra cleaning and/or supplies as required. Additional costs beyond regular janitorial services, including special cleaning requests, will be authorized by City staff prior to commencing the work. The initial term of the agreement will be from July 1, 2025, through June 30, 2028. The City has the option to renew the Agreement for two additional one - year terms.
Attachment:
1. Agreement
28 CITY OF ALISO VIEJO
PROFESSIONAL SERVICES AGREEMENT
FOR
JANITORIAL SERVICES
l. PARTIES AND DATE.
This Agreement is made and entered into this _______ day of _______, 2025, by and between the City of Aliso Viejo, a municipal corporation organized under the laws of the State of California with its principal place of business at 12 Journey, Suite 100, Aliso Viejo, California 92656 ("City") and Team One Management, a corporation, with its principal place of business at 27324 Camino Capistrano, Unit 209, Laguna Niguel, CA 92677 ("Contractor").
City and Contractor are sometimes individually referred to herein as "Party" and collectively as "Parties.”
2. RECITALS.
2.1 Contractor.
Contractor desires to perform and assume responsibility for the provision of professional Janitorial services required by the City on the terms and conditions set forth in this Agreement.
Contractor represents that it is experienced in providing professional Janitorial services to public clients, is licensed in the State of California, and is familiar with the plans of City.
2.2 Project.
City desires to engage Contractor to render such services for the Janitorial Services project ("Project") as set forth in this Agreement.
3. TERMS.
3.1 Scope of Services and Term.
3.1.1 General Scope of Services. Contractor promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional Janitorial services necessary for the Project ("Services"). The Services are more particularly described in Exhibit "A" attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules and regulations.
3.1.2 Term. The term of this Agreement shall be from July 1, 2025 to June 30, 2028, unless earlier terminated as provided herein. The City Manager shall have the unilateral option, at its sole discretion, to renew this Agreement annually for no more than two additional one-year terms. Contractor shall complete the Services within the term of this Agreement, and shall meet any other established schedules and deadlines.
3.2 Responsibilities of Contractor.
60367.0l 100\33488377. l
- 1 -
29 30
31 32
33 34
35 3.2.11 Safety. Contractor shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services, the Contractor shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the work and the conditions under which the work is to be performed. Safety precautions where applicable shall include, but shall not be limited to: (A) adequate life protection and life saving equipment and procedures; (B) instructions in accident prevention for all employees and subcontractors, such as safe walkways, scaffolds, fall protection ladders, bridges, gang planks, confined space procedures, trenching and shoring, equipment and other safety devices, equipment and wearing apparel as are necessary or lawfully required to prevent accidents or injuries; and (C) adequate facilities for the proper inspection and maintenance of all safety measures.
3.3 Fees and Payments.
3.3.1 Compensation. Contractor shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth in Exhibit "C" attached hereto and incorporated herein by reference. The total compensation shall not exceed Six Hundred Thirty-Three Thousand Six Hundred Dollars ($633,600.00) ("Total Compensation") without written approval of City's City Manager. Extra Work may be authorized, as described below, and if authorized, will be compensated at the rates and manner set forth in this Agreement.
3.3.2 Payment of Compensation.
Contractor shall submit to City a monthly itemized statement which indicates work completed and hours of Services rendered by Contractor. The statement shall describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall, within 45 days of receiving such statement, review the statement and pay all non-disputed and approved charges thereon.
3.3.3 Reimbursement for Expenses. Contractor shall not be reimbursed for any expenses unless authorized in writing by City.
3.3.4 Extra Work. At any time during the term of this Agreement, City may request that Contractor perform Extra Work. As used herein, "Extra Work" means any work which is determined by City to be necessary for the proper completion of the Project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. Contractor shall not perform, nor be compensated for, Extra Work without written authorization from the City.
3.3.5 Prevailing Wages: DIR Registration.
3.3.5.1 Contractor is aware of the requirements of California Labor Code Section I 720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on "public works" and "maintenance" projects. - 8 -
60367.01 I00\33488377.l
36 37
38 39
40 41
42 SIGNATURE PAGE TO PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF ALISO VIEJO AND TEAM ONE MANAGEMENT IN WI1NESS WHEREOF, the parties have executed this Professional Services Agreement on this __ day of ____ , 2025.
CITY OF ALISO VIEJO
Approved:
By:'------------------
Mitzi Ortiz, MMC
City Manager
ATTEST:
By: _____________ _
Janet Martinez
City Clerk
APPROVED AS TO FORM:
Best Best & Krieger LLP
City Attorney
APPROVED AS TO COMPLIANCE
WITH BUDGET
By: ______________ _
Ann Eifert
Director of Financial Services
TEAM ONE MANAGEMENT
[If Corporation, TWO SIGNATURES,
President OR Vice President AND Secretary
OR Treasurer REQUIRED]
By: ______________ _
Its: ______________ _
Printed Name: __________ _
By: ·---------------
Its: ______________ _
Printed Name: ·-----------
- 16 -
60367.01100\33488377.1
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 68
69 70
71 72
73 Attachment 4 - Cost Proposal
Facility:
Aliso Viejo City Hall
12Journey
Aliso Viejo, California
Iglesia Park Community Center
24671 Via Iglesia
Aliso Viejo, California
Aliso Viejo Center
31 Santa Barbara Drive
Aliso Viejo, California
Aliso Viejo Aquatics Center
29 Santa Barbara Drive
Aliso Viejo, California
Aliso Viejo Ranch
100 Park Ave
Aliso Viejo, California
Monthly cost:
$3,400.00
$1064.00
$2,240.00
$2,352.00
$5,600.00
74 HOURLY WAGES
HOURLY HOLIDAY
RATES RATES
JANITORIAL WORKER $29.00 $38.00
JANITORIAL SUPERVISOR $33.00 $40.00
75 City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Mitzi Ortiz, City Manager
SUBJECT: AGREEMENT FOR FY 2025-26 LAW ENFORCEMENT SERVICES
Recommended Actions:
Authorize the City Manager to execute the agreement with the County of Orange for FY 2025-26 law enforcement services.
Fiscal Impact:
The agreement with the County of Orange for FY 2025-26 law enforcement services costs $11,483,950; however, the FY 2025-26 budget includes $558,206 in anticipated vacancy credits for freezing one motor officer position ($358,674) and a Senior Emergency Management Coordinator ($199,532) . The total budgeted cost for services is funded primarily by the General Fund, with public safety and other grants funding $115,433.
Background/Discussion:
The City of Aliso Viejo has contracted with the County of Orange for the Sheriff -Coroner to provide law enforcement services since 2001.
Proposed law enforcement services for FY 2025 -26 include the positions and service levels as noted on the table below.
Position Title Service Level
Captain 1.00
Sergeant 2.33
Investigator 1.50
Deputy Sheriff II - Patrol 15.00
Deputy Sheriff II - Motorcycle 2.00
Deputy Sheriff II - School Resource Officer 0.65
Community Services Officer 2.00
Senior Emergency Management Program Coordinator 1.00
76
The total cost to the City of Aliso Viejo for the FY 2025-26 contract is $11,483,950 which includes regional/shared staff. The partial positions reflect cost -sharing partnerships among the City of Aliso Viejo and the cities of Laguna Hills, Laguna Niguel and Laguna Woods, which result in cost savings and operational efficiencies.
Contract costs include salaries, wages, employee benefits, services and supplies, transportation expenses, as well as division, department and County (County-Wide Cost Allocation Plan) overhead. The FY 2025-26 cost is 6.23 percent higher ($673,269) than the previous contract $10,810,681. The increase is due to salary and benefit increases due to labor agreements.
The Sheriff law enforcement contracts have been reorganized to simplify amendments, eliminate duplicative references, and make the document easier to navigate. Contract language was revised to make the contract more readable and codify the Sheriffs’ and the Cities’ current practices.
Attachments:
1. Law Enforcement Services Agreement
2. Cost Spreadsheet
77 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
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
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
Add:
Convert: Shared SRO with Laguna Niguel DSII - Patrol to DSII - Motor Four (4) Sergeants with LH, LW ( 1/3 AV, 1/3 LH, 1/3 LW) One (1) Deputy Sheriff II - School Resources Officer (SRO) with LN (0.35) One (1) Investigator Position with LW (0.50)
DIRECT PURCHASE SERVICES & COUNTY
NO POSITIONS SALARY OVERTIME POST PAY BENEFITS SUPPLIES TRANSP. DEPT. OH DIV. OH TRAINING OH OTHER REVENUE TOTAL 1 Captain 243,028 0 14,292 220,775 8,942 0 10,616 30,203 4,753 3,242 0 0 535,851 1 Sergeant - Administrative 181,301 0 21,941 165,377 8,942 0 10,616 33,538 4,753 2,561 0 0 429,029
1.33 Sergeant - Patrol (Share with LW) 241,130 0 29,182 219,952 11,893 0 14,119 44,606 6,321 3,406 0 0 570,609
1.5 Investigator (Share w/LW) 237,750 0 21,618 216,566 13,413 0 15,924 105,312 7,130 3,269 0 0 620,982 15 DS II Patrol 2,179,560 0 140,175 1,977,000 134,130 0 159,240 530,535 71,295 29,235 0 0 5,221,170
0.65 DS II SRO/Motor (Share with LN) 101,048 0 6,074 89,584 5,812 0 6,900 22,990 3,089 1,350 0 0 236,847 2 DS II Motorcycle 303,808 0 18,690 271,426 17,884 0 21,232 70,738 9,506 4,064 0 0 717,348
22.48 Subtotal Safety $3,487,625 $0 $251,972 $3,160,680 $201,016 $0 $238,647 $837,922 $106,847 $47,127 $0 $0 $8,331,836 2 Community Services Officer 142,360 0 0 99,322 17,884 0 21,232 67,076 0 1,794 0 0 349,668 1 Sr. Emergency Mgt. Prog. Coord. (full position) 112,627 0 0 62,881 8,942 0 10,616 3,047 0 1,419 0 0 199,532
3.00 Subtotal Professional $254,987 $0 $0 $162,203 $26,826 $0 $31,848 $70,123 $0 $3,213 $0 $0 $549,200
25.48 TOTAL STAFF $3,742,612 $0 $251,972 $3,322,883 $227,842 $0 $270,495 $908,045 $106,847 $50,340 $0 $0 $8,881,036
REGIONAL / SHARED STAFF
0.6 Traffic - Sergeant 6.14% 8,829 230 808 7,255 335 528 391 746 175 122 0 0 19,419 1 Traffic - Investigator 6.14% 9,726 0 884 8,860 558 0 651 1,244 292 132 0 0 22,347 3 Traffic - Deputy Sheriff II 6.14% 33,639 3,663 1,720 27,843 1,675 3,412 1,954 3,732 875 484 0 0 78,997 2 Traffic - Investigative Assistant 6.14% 9,935 87 0 7,944 1,097 0 1,303 2,458 0 124 0 0 22,948
0.3 Auto Theft - Sergeant 4.87% 3,503 91 320 2,878 133 210 155 273 69 49 0 0 7,681 2 Auto Theft - Investigator 4.87% 16,082 2,585 1,403 14,448 886 1,648 1,034 1,820 463 249 0 0 40,618 1 Auto Theft - Investigative Assistant 4.87% 3,859 81 0 3,139 435 0 517 898 0 49 0 0 8,978 1 Auto Theft - Office Specialist 4.87% 3,027 127 0 1,982 435 0 517 735 0 39 0 0 6,862 1 DET Sergeant 8.41% 16,634 5,512 1,846 14,608 658 0 893 4,936 400 300 0 0 45,787 1 DET Investigator 8.41% 14,216 5,417 1,213 12,770 658 0 893 4,936 400 261 0 0 40,764 2 Courts - Investigative Assistant 8.72% 13,752 356 0 11,248 1,558 0 1,850 1,112 0 175 0 0 30,051 1 Motorcycle Sergeant + MDC 11.32% 21,699 1,113 2,484 19,667 1,338 1,996 1,202 2,295 538 336 1,760 0 54,428
15.90 Subtotal $154,901 $19,262 $10,678 $132,642 $9,766 $7,794 $11,360 $25,185 $3,212 $2,320 $1,760 $0 $378,880 FINAL Share:
CITY OF ALISO VIEJO One (1) Motorcycle, One (1) Motor MDC, One (1) E-Citation FISCAL YEAR 2025-26
May 7, 2025
SALARIES & EMPLOYEE BENEFITS INDIRECT COSTS
Aliso Viejo FY 2025-26 Spreadsheets/Final FY 25-26 Page 1 of 2 100
Add:
Convert: Shared SRO with Laguna Niguel DSII - Patrol to DSII - Motor Four (4) Sergeants with LH, LW ( 1/3 AV, 1/3 LH, 1/3 LW) One (1) Deputy Sheriff II - School Resources Officer (SRO) with LN (0.35) One (1) Investigator Position with LW (0.50)
FINAL Share:
CITY OF ALISO VIEJO One (1) Motorcycle, One (1) Motor MDC, One (1) E-Citation FISCAL YEAR 2025-26
May 7, 2025
SALARIES & EMPLOYEE BENEFITS INDIRECT COSTS
ADDITIONAL SERVICES & COUNTY
NO COSTS/REVENUE SALARY OVERTIME POST PAY BENEFITS SUPPLIES TRANSP. DEPT. OH DIV. OH TRAINING OH OTHER REVENUE TOTAL Overtime 1,088,446 75,750 13,714 1,177,910
Estimate: Vacancy Credit (200,000) (200,000)
Annual Leave (Pay Downs & Termination Pay) 77,239 77,239 AB109 (2011 Public Safety Realignment) (11,206) (11,206) Body Worn Cameras (BWC) and In Car Video (ICV) Costs 153,038 153,038 Contract Administration 32,521 32,521
Data Line 1,998 1,998
1 E - Citation 1,583 1,583
3 E - Citation Recurring Costs 8,062 8,062
Enhanced Helicopter Response Services 36,089 36,089
Facility Lease 83,687 83,687
Holiday Pay: Comp & Straight Time 148,675 148,675
Integrated Law & Justice Agency of Orange County 3,577 3,577 1 Mobile Data Computers (MDC) - Acquisition 5,955 5,955
18.33 Mobile Data Computers (MDC) - Recurring Costs 67,518 67,518 1 Motorcycle Cost 39,361 39,361
Patrol Training Cost Allocation (FTB) 152,972 152,972
Premium Pay 124,937 124,937
Retirement Rate Discount (Expenses for Interest and Issuance) 0 Retirement Rate Discount, (Gross) 0
Revenue/False Alarms (14,523) (14,523)
Revenue/Training Reimbursement 0
Revenue/Restitution Reimbursement (315) (315)
Services & Supplies 48,863 48,863
Transportation - Vehicle Fuel, Maintenance, Mileage Interest etc. 286,093 286,093 Subtotal $0 $1,088,446 $0 $75,750 $134,548 $322,182 $0 $0 $152,972 $13,714 $462,466 ($26,044) $2,224,034 FY 2025-26 - FINAL CONTRACT TOTAL $3,897,513 $1,107,708 $262,650 $3,531,275 $372,156 $329,976 $281,855 $933,230 $263,031 $66,374 $464,226 ($26,044) $11,483,950 FY 2024-25 - FINAL CONTRACT TOTAL $3,702,871 $1,051,912 $230,950 $3,435,855 $312,496 $354,265 $244,652 $818,005 $270,344 $58,450 $355,760 ($24,879) $10,810,681
5.26% 5.30% 13.73% 2.78% 19.09% -6.86% 15.21% 14.09% -2.71% 13.56% 30.49% 4.68% 6.23% $194,642 $55,796 $31,700 $95,420 $59,660 ($24,289) $37,203 $115,225 ($7,313) $7,924 $108,466 ($1,165) $673,269 Aliso Viejo FY 2025-26 Spreadsheets/Final FY 25-26 Page 2 of 2 101
City of Aliso Viejo
Staff Report
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Captain Ryan Buhr, Chief of Police Services
SUBJECT: AGREEMENT FOR FY 2025-26 CROSSING GUARD SERVICES
Recommended Actions:
Authorize the City Manager to execute the agreement with All City Management Services, Inc. for school crossing guard services for FY 2025-26.
Fiscal Impact:
The cost for the crossing guard services agreement is $285,742.80 for a one-year term beginning July 1, 2025, and ending June 30, 2026. This is an increase of $8,197.20 or
2.9%, primarily due to an increase in the crossing guards' wages compared to the prior year. Crossing guard services are funded by the General Fund and included in the FY 2025-26 budget.
Background:
The City of Aliso Viejo has used All City Management Services (ACMS) as the crossing guard vendor for the past 22 years. ACMS is a California -based corporation founded in 1985. They have provided crossing guard services for over 37 years and serve over 310 cities, counties, and school districts , including other South Orange County cities . ACMS manages all crossing guard program functions, including screening, recruitment, staffing, training, equipment, payroll, and supervision.
Discussion:
The City of Aliso Viejo contracts with ACMS for 10 crossing guards per school day. ACMS assigns area supervisors who are responsible for overseeing the day -to-day operations of the program. ACMS communicates with each school to ensure proper scheduling and maintains alternate guards to ensure adequate response and immediate replacement for any crossing guard absent from service for any reason. ACMS has provided quality and reliable services to the City and ha s been responsive to the needs of the City and the schools served.
102
The cost increase over FY 2025 -26 is due to increased costs in most segments of this business, especially related to ACMS attracting and retaining qualified individuals for its Crossing G uard Program. Staff will continue to monitor key crossings throughout the community and report back to the City Council if changes in coverage are warranted.
Attachments:
1. Crossing Guard Agreement Pricing Letter
2. Agreement For Crossing Guard Services
103
All City Management Services Inc.
Billing Rate for 2025 - 2026: 34.51 $
KEY:
Summer School
18 180 3240 $34.51 = $111,812.40
3 Sites at 6.00 hrs per day days/yr X Hourly Billing Rate 28 180 5040 $34.51 = $173,930.40
7 Sites at 4.00 hrs per day days/yr X Hourly Billing Rate
10.00 4.60
8,280.00 $285,742.80
Total Hrs/day X
For sites with one regularly scheduled early release day/week, use 144 regular days and 36 minimum days Year Round Calendar
For schools with no regularly scheduled early release days, use 240 regular days For schools with Summer School sessions use 19 days
Sites with traditional calendar:
Total Hrs/day X
gy y g g g g y
end, please allow this letter to serve as confirmation of our interest in extending our agreement for Crossing Guard Services Client Worksheet 2025 - 2026
Department:
City of Aliso Viejo Police Services
1008401
12 Journey Suite 100
For sites with no regularly scheduled early release days, use 180 regular days Traditional Calendar:
Aliso Viejo, CA 92656
TOTAL PROJECTED HOURS TOTAL ANNUAL PROJECTED COST
TOTAL NUMBER OF LOCATIONS
AVERAGE DAILY HOURS
104
1 AGREEMENT FOR CROSSING GUARD SERVICES
This AGREEMENT FOR CROSSING GUARD SERVICES ( the “Agreement”) is dated March 3, 2025 and is between the CITY OF ALISO VIEJO (hereinafter called the " City"), and ALL CITY MANAGEMENT SERVICES, INC., a California corporation (hereinafter called the "Contractor").
WITNESSETH
The parties hereto have mutually covenanted and agreed as follows:
1. This Agreement is for a term which commences on or about July 1, 2025 and ends on June 30, 2026 and for such term thereafter as the parties may agree upon.
2. The Contractor will provide personnel equipped and trained in appropriate procedures for crossing pedestrians in marked crosswalks. Such personnel shall be herein referred to as a “Crossing Guard”.
Contractor will perform criminal background checks and confirm employment eligibility through E- Verify on all prospective personnel . The Contractor is an independent contractor and the Crossing Guards to be furnished by it shall at all times be its employees and not those of the City.
3. The City’s representative in dealing with the Co ntractor shall be designated by the City of Aliso Viejo.
4. The City shall determine the locations where Crossing Guards shall be furnished by the Contractor.
The Contractor shall provide at each designated location personnel properly trained as herein specified for the performance of duties as a Crossing Guard. The Contractor shall provide supervisory personnel to see that Crossing Guard activities are taking place at the required places and times, and in accordance with the terms of this Agreement.
5. The Contractor shall maintain adequate reserve personnel to be able to furnish alternate Crossing Guards in the event that any person fails to report for work at the assigned time and location and agrees to provide immediate replacement.
6. In the performance of its duties the Contractor and all employees of the Contractor shall conduct themselves in accordance with the conditions of this Agreement and all applicable laws of the state in which the Services are to be performed.
7. Persons provided by the Contractor as Crossing Guards shall be trained in all applicable laws of the state in which the Services are to be performed pertaining to general pedestrian safety in school crossing areas.
8. Crossing Guard Services (the “Services”) shall be provided by the Contractor at the designated locations on all days in which school is in session in the area under City’s jurisdiction. The 105
2 Contractor also agrees to maintain communication with the designated school s to maintain proper scheduling.
9. The Contractor shall provide all Crossing Guards with apparel by which they are readily visible and easily recognized as Crossing Guards. Such apparel shall be uniform for all persons performing the duties of Crossing Guards and shall be worn at all times while performing said duties. This apparel must be appropriate for weather conditions. The Contractor shall also provide all Crossing Guards with hand-held Stop signs and any other safety equipment which may be necessary.
10. The Contractor shall at all times provide workers' compensation insurance covering its employees and shall provide and maintain liability insurance for Crossing Guard activities. The Con tractor will provide to the City a Certificate of Insurance naming the City and its officials, officers and employees as additional insured s. Such insurance shall include commercial general liability with a combined single limit of not less than $1 ,000,000.00 per occurrence and in aggregate for property damage and bodily injury. Such insurance shall be primary with respect to any insurance maintained by the City and shall not call on the City's insurance contributions. Such insurance shall be endorsed for contractual liability and personal i njury and shall include the City, its officers, agents and interest of the City. Such insurance shall not be canceled, reduced in coverage or limits or non -renewed except after thirty (30) days written notice has been given to the City.
11. Contractor agrees to defend, indemnify and hold harmless the City, its o fficers, employees, agents and representatives, from and against any and all actions, claims for damages to persons or property, penalties, obligations or liabilities (each a “Claim” and collectively, the “Claims”) that may be asserted or claimed by any person, firm, entity, corporation, political subdivision or other organization arising out of the sole negligent acts or omissions, or willful misconduct, of Contractor, its agents, employees, subcontractors, representatives or invitees.
a) Contractor will defend any action or actions filed in connection with any of said claims, damages, penalties, obligations or liabilities and will pay all costs and expenses including attorney's fees incurred in connection herewith.
b) In the event the City, its officers, agents or employees is made a party to any action or proceeding filed or prosecuted against Contractor for such damages or other claims arising out of or in connection with the sole negligence of Contractor hereunder, Contractor agrees to pay City, its officers, agents, or employees, any and all costs and expenses incurred by the City, its officers agents or employees in such action or proceeding, including, but not limited to, reasonable attorney's fees.
c) In the event that a court determines that liability for any Claim was caused or contributed to by the negligent act or omission or the willful misconduct of City, liability will be apportioned between Contractor and City based upon the parties’ respective degrees of culpability, as determined by the court, and Contractor’s duty to indemnify City will be limited accordingly.
d) Notwithstanding anything to the contrary contained herein, Contractor’s indemnification obligation to City for Claims under this Agreement will be limited to the maximum combined aggregate of Contractor’s general liability and umbrella insurance policies in the amount of $5,000,000 (Five Million Dollars).
106
3 12. Either party shall have the right to terminate this Agreement by giving sixty (60) days written notice to the other party.
13. The Contractor shall not have the right to assign this Agreement to any other person or entity except with the prior written consent of the City.
14. The City agrees to pay the Contractor for the Services rendered pursuant to this Agreement the sum of Thirty-four Dollars and Fifty-one Cents ($34.51) per hour, per Crossing Guard during the term.
Based on a minimum of ten (10) sites and upon a projected (8,280) hours of service the cost shall not exceed Two Hundred Eighty-five Thousand, Seven Hundred Forty-three Dollars ($285,743.00) per year.
15. Payment is due within thirty (30) days of receipt of Contractor’s properly prepared invoice.
16. Contractor may request a price increase during the term as a result of any legally-mandated increases in wages or benefits imposed in the state or municipality in which the Services are to be performed and to which Contractor’s employees would be subject . Contractor shall provide City with 60 days- notice of its r equest to increase pricing. City agrees to review and respond to said notice within 30 days of receipt.
17. The City shall have an option to renew thi s Agreement. In the event this Agreement is extended beyond the end of the term set forth above , the compensation and terms for the S ervices shall be established by mutual consent of both parties.
18 This Agreement constitutes the complete and exclusive statement of the agreement among the parties with respect to the subject matter hereof and supersedes all prior written or oral statements among the parties, including any prior statements, warranties, or representations. This Agreement is binding upon and will inure to the benefit of the parties hereto and their respective heirs, administrators, executors, successors, and assigns. Each party hereto agrees that this Agreement will be governed by the law of the state in which the Services are to be performed, without regard to its conflicts of law provisions. Any amendments, modifications, or alterations to this Agreement must be in writing and signed by all parties. There will be no presumption against any party on the ground that such party was responsible for preparing this Agreement or any part of it. Each provision of this Agreement is severable from the other provisions. If any provision of this Agreement is declared invalid or contrary to existing law, the inoperability of that provision will have no effect on the remaining provisions of the Agreement which will continue in full force and effect.
[SIGNATURES FOLLOW ON NEXT PAGE]
107
4 IN WITNESS WHEREOF , the parties hereto have executed this Agreement the day and year written below.
CITY CONTRACTOR
City of Aliso Viejo All City Management Services, Inc.
By_____________________________ By______________________________ Signature D. Farwell, Corporate Secretary
_____________________________
Print Name and Title
Date____________________________ Date____________________________
108
City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Mitzi Ortiz, City Manager
SUBJECT: REPORT ON STAFF VACANCIES, RECRUITMENT, AND RETENTION
EFFORTS
Recommended Actions:
1. Conduct the public hearing; and
2. Receive and file the report on staff vacancies, recruitment, and retention efforts.
Fiscal Impact:
None.
Background:
Assembly Bill 2561 (Government Code Section 3502.3) , effective January 1, 2025, requires public agencies to hold a public hearing to present the status of vacancies and recruitment and retention efforts prior to adoption of the annual budget . During the hearing, the agency must also identify any necessary changes to policies, procedures, and recruitment activities.
Discussion:
The City of Aliso Viejo has 29 full -time positions authorized in the budget . There is currently one vacancy, which equals 3 percent of the City’s staff . A full-time Recreation Specialist position in the Recreation & Community Services Department became vacant in June 2024. Management opted to fill the vacancy with a part -time Recreation Specialist, which has met the City’s staffing needs at this time.
In addition, the City has one part-time Office Assistant, and approximately 10- to 20 part- time Recreation Leaders and Senior Recreation Leaders at any given time. The number of Recreation Leader and Senior Recreation Leader positions is not specified in the budget and fluctuates based on the City ’s needs. For example, staffing is increase d during the summer when the City offers additional recreational programs and camps. 109
Recruitment is done online, through the City’s website and social media channels, as well as GovernmentJobs.com for all positions. Job openings may also be submitted to online job boards for professional organizations, when deemed appropriate.
Retention efforts include maintaining competitive salary and benefits, including medical, dental, vision and retirement benefits. The City hosts quarterly meetings for all employees, which include team-building activities and lunch, to bolster a positive working environment. Staff training and development is also supported and encouraged throughout the year.
The City does not anticipate the need to change policies, procedures, or recruitment activities to fill vacancies that may occur. Therefore, staff recommends the City Council hold the public hearing and receive and file the report on staff vacancies, recruitment, and retention efforts.
110
City of Aliso Viejo
AGENDA ITEM
DATE: June 4, 2025
TO: Mayor and City Council
FROM: Ann Eifert, Director of Financial Services
SUBJECT: PROPOSED ANNUAL BUDGET FOR FISCAL YEAR 2025-26
Recommended Actions:
1. Adopt a Resolution adopting the Annual Budget for Fiscal Year 2025-26; and
2. Adopt a Resolution approving City Salary Schedules.
Fiscal Impact:
The proposed FY 2025-26 budget includes appropriations for programs and projects necessary to provide essential services to the community . General Fund revenues are estimated to total $26.8 million. Staff is proposing a balanced General Fund operating budget totaling approximately $26.8 million and $1.0 million for the Capital Improvement Plan (CIP).
A General Fund operating surplus of approximately $40,000 is projected with General Fund reserves needed to fund $ 1.0 million in capital improvement s, resulting in a net decrease to fund balance in the amount of $1.0 million. The estimated year-end General Fund balance will decrease by approximately 2.4% to $38.2 million.
Resources 26,841,585$
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
111
In addition to the General Fund, the City uses “Special Revenue Funds” to fund various City expenditures. Special Revenue Funds are typically restricted funds , such as Gas Tax, SB 1, Measure M, Federal Grants, and Other Grants. These funds can only be used for specific purposes. Revenue and appropriations for all Special Revenue Funds for FY 2025-26 are approximately $9.8 million and $14.1 million, respectively.
At the end of FY 2025-26 operations, the estimated fund balance for all City funds will be approximately $43.7 million.
Background:
On April 2, 2025, a City Council study session was held to discuss the FY 2025-26 draft budget. The study session provided the Council with initial revenue and expenditure estimates, including cost-of-living adjustments for employees and capital improvement projects. The draft budget incorporated budget reductions, such as freezing of a motor officer position, converting a full-time Emergency Management Coordinator to part-time, and decreases in professional service contracts and supplies.
On May 21, 2025, staff presented the second draft of the budget which included minor changes to the City’s General Fund budget . At the meeting, the City Council directed staff to include an additional $241,000 in funding to the CIP for the replacement of desktop computers and cameras at the Aliso Viejo Aquatic Center and the Aliso Viejo Center.
Discussion:
General Fund Revenues
Revenue forecasts for FY 2025-26 were prepared using estimates and projections provided by the State, other agencies, and City consultants. General Fund resources are estimated to total $26.8 million. Table 1 below provides a summary of General Fund resources compared to the current year and FY 2023-24.
Table 1: General Fund Resources
General Fund
Resources
FY 2023-24
Actuals
FY 2024-25
Adopted
Budget
FY 2024-25
Year-End
Estimates
FY 2025-26
Proposed
Budget
Property Tax 9,911,102$ 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$ 112
The City receives 82% of its General Fund revenue from taxes. This includes property tax, sales tax, transient occupancy tax (TOT), and franchise fees . Property tax is estimated at $10.3 million and is projected to remain relatively flat compared to the current year. Although Proposition 13 allows for a maximum of 2% increase annually in a property’s assessed value, the additional revenue gained from the annual adjustment is offset by potential losses from valuation appeals and lower transfer taxes due to a slowing housing market from higher interest rates.
Sales tax is conservatively estimated at $8.5 million, a decrease of $0.4 million or 4% from the current year and at this time does not include any changes or growth with the City’s tax sharing agreements . According to the Conference Board, the consumer confidence index has declined for the fifth consecutive month, and the U.S. Department of Commerce recently reported a decrease in GDP. In addition, continued high rates of inflation and changes in economic policy regarding tariffs have sparked fears of a recession and the lower sales tax estimates reflect the economic uncertainty.
TOT and franchise fees remain consistent year after year at approximately $1.6 million.
The City has two hotels and therefore any significant growth is not anticipated. Franchise fees from the City’s utilities and waste hauler are expected to increase slightly, however, these increases are offset by decreases in cable fees and the potential loss of approximately $50,000 annually from the County as a result of a new Waste Disposal Agreement, which is currently being negotiated.
Other revenue sources include recreation fees, building and planning, traffic and parking fines, investments earnings, and net income from the Aliso Viejo Center. Recreation fees total approximately $1.6 million and include facility rentals at the Ranch , classes, and camps. Although the current year saw a decline in larger events hosted by non-residents, such as weddings, FY 2025-26 estimates anticipate a return to FY 2023-24 levels through additional marketing efforts and rental options. Building and planning fees are estimated to decline because the current year includes one-time fees from the expansion of the Kaiser facility. Investment income is estimated at $0.9 million as a result of higher interest rates. Net income from the Aliso Viejo Center is estimated at $0.7 million, an increase of approximately $0.2 million from the current year.
General Fund Appropriations
The General Fund operating budget totals $ 26.8 million and includes $0.2 million in transfers to the Aliso Viejo Aquatic Center Fund to bridge the operating gap at that facility.
The operating budget includes salaries and benefits for 29 full-time positions, five elected officials, and part -time positions primarily in Recreation & Community Services. Salary and benefit expenses include merit-based increases and cost-of-living adjustments (COLA) in accordance with the Classification and Compensation Plan approved by Council in 2018 , which is based on the Annual Consumer Price Index, Urban Wage Earners and Clerical Workers, Los Angeles-Long Beach-Anaheim (CPI-W) of 3.1%. The estimated cost of the COLA is $0.1 milli on. Attachment 3 provides the proposed salary schedule effective July 1, 2025, if approved by Council.
113
In addition, appropriations include CalPERS pension costs of $0.4 million and $0.2 million in unfunded pension liabilit y. As of the most recent CalPERS actuarial valuation, the City’s accrued liability’s funded ratio is above the required funding level of 80% , as established by Council policy in 2017.
The FY 2025-26 budget provides the necessary funding to continue essential services throughout the commun ity. The operating budget reflects an increase of approximately
4.8%, or $1.2 million compared to the FY 2024-25 year-end estimates. The year-over- year increase is primarily a result of higher public safety costs due to increases in the law enforcement contract with the Orange County Sheriff’s Department, animal care services with the City of Mission Viejo, and crossing guard services.
Budget reductions were made across all departments to offset higher costs and balance the operating budget. Reductions include freezing of a motor officer position within the law enforcement contract and the conversion of a full -time Emergency Management Coordinator to part-time, as well as reductions for professional services in Administration and Support, Public Works, and Community Development. Costs were also reduced for recreation, classes, and training. Table 2 summarizes the General Fund appropriations.
Table 2: General Fund Appropriations
Capital Improvement Plan (CIP)
Other General Fund obligations include funding for capital improvement projects totaling $1.0 million for FY 2025-26. General Fund improvements include the following projects:
Aquatic Center pool deck - $350,000
Aquatic Center pool pump - $40,000
AV Ranch wood sealing - $75,000
City Hall carpet and paint - $275,000
Dairy Fork and Wetlands monitoring projects - $20,000 Citywide Replacement of desktop computers - $145,000 General Fund
Appropriations
FY 2023-2024
Actuals
FY 2024-25
Amended
Budget
FY 2024-25
Year-End Est.
FY 2025-26
Proposed
Budget
Admin & Support 4,978,006$ 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$ 114
Replacement of cameras at the Aquatic Center and AV Center - $96,000
The CIP with funding from special revenues total $7.2 million and include the following projects:
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
Special Revenue Funds
Special Revenue Funds are expended in compliance with their funding stipulations; however, it is common to accumulate Special Revenue Funds for multiple years to fund larger City projects.
Road funds consist of Traffic Congestion Relief , Gas Taxes, Measure M and SB1-Road Maintenance Rehabilitation Account (RMRA) funds. These funds are restricted and may only be utilized for the maintenance and improvement of street and traffic projects.
Gas Tax revenues and expenditures are estimated at $1.4 million, respectively. Gas Tax funds are appropriated for street maintenance activities, such as street lighting, signal maintenance, and street sweeping.
Measure M revenues and expenditures are projected at $1.1 million and $ 2.3 million, respectively. Measure M funds are used for street capital projects and the Senior Mobility Program.
SB1-RMRA revenue totals $1.4 million and $3.2 million is appropriated for street capit al projects.
Public Safety grants include the Supplemental Law Enforcement Service Funds (SLESF) for front line local public safety programs and equipment and is expected to be about $0.2 million in revenue and expenses. These funds are used to offset contractual costs with the OCSD for various police equipment.
Air Quality Management District (AQMD) revenue is approximately $0.1 million with fund balance funding $1.3 million for the implementation of bike lanes throughout the City.
Integrated Waste Management funds are used to facilitate recycling and other waste reduction initiatives. Remaining grant funds of $0.2 million are expected to be spent in FY 2025-26.
115
Other Grants for FY 2025-26 total $0.4 million and include the Permanent Local Housing Allocation grant, which provides funding for the City’s three affordable housing units, costs associated with the Orange County Sheriff’s Behavior Health Bureau, and supportive and case management services.
The Technology Grant is provided from public, educational, and government access (PEG) fees received through cable franchises and is estimated at $0.1 million. Expenses include funds for public programming, such as Council meetings and SportsZone.
The Federal Grants budget totals $0.6 million and provides funding for the Community Development Block Grant (CDBG).
Management services for the Aliso Viejo Center and the Aquatic Center are provided by two management companies. Aliso Viejo Center revenues total approximately $3.3 million and expenses total $2.6 million, resulting in a net transfer of $0.7 million to the General Fund. The Aquatic Center revenues are $ 1.0 million, with expenditures totaling $1 .2 million. The City’s General Fund will subsidize the operating deficit with a transfer to the Aquatic Fund in the amount of $0.2 million . Table 3 summarizes the revenue and expenditure budget for the City’s special revenue funds.
Table 3: Special Revenue Funds
Staff will continue its ongoing analysis of revenues and appropriations for FY 2025 -26.
Revenues will be monitored to identify additional sales tax from new developments as well as potential shortfalls in other revenue sources . Expenditures will be analyzed for criticality, and services or purchases deemed not essential to City services will be deferred when applicable. Staff continues to explore revenue enhancement opportunities through economic development activity and seek grant opportunities when available to uphold the City’s vision of providing critical services to residents and businesses.
Fund
FY 2025-26
Revenue
FY 2025-26
Appropriations
Traffic Congestion Relief 1,900$ -$
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$
116
Attachments:
1. FY 2025-26 Budget Resolution
2. FY 2025-26 Proposed Budget
3. Salary Schedule Resolution
4. Salary Schedule
5. Proposed Budget Presentation
117
RESOLUTION NO. 2025-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, ADOPTING THE 2025-26 FISCAL YEAR BUDGET
FOR THE CITY OF ALISO VIEJO
WHEREAS, the City Council of the City of Aliso Viejo requires a fiscal plan for the City’s operation; and
WHEREAS, a proposed budget for the City of Aliso Viejo for the fiscal year commencing July 1, 2025, and ending June 30, 20 26, was submitted to the City Council, as required by Ordinance No. 2001-005; and
WHEREAS, the City Council has conducted a public meeting, has heard and considered public comments, has modified the draft budget accordingly, and wishes to adopt such budget for the fiscal year beginning July 1, 2025, and ending June 30, 2026; and
WHEREAS, preparation of the fiscal year 2025-26 Annual Budget conforms to the Management and Budget Policies adopted by the City Council on November 16, 2005 by Resolution No. 2005-056; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALISO VIEJO AS FOLLOWS:
SECTION 1. That the fiscal year 2025-26 Annual Budget is hereby adopted.
SECTION 2. That the City Manager and the Director of Financial Services are hereby authorized to make expenditures in accordance with the fiscal year 2025-26 Annual Budget, as adopted, with the exception of those expenditures that require City Council approval in accordance with the ordinances and regulations of the City.
SECTION 3. That a copy of said fiscal year 2025-26 Annual Budget is on file in the office of the City Clerk, and is incorporated by reference into this resolution.
SECTION 4. That the Director of Financial Services is directed to enter the fiscal year 2025-26 Annual Budget into the City's financial system in accordance with appropriate accounting practices, and the City Manager, with the Director of Financial Services’ assistance, shall assure compliance therewith.
SECTION 5. That the Mayor of the City of Aliso Viejo shall sign and the City Clerk shall certify to the passage and adoption of this Resolution.
118
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
119
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)
120
PROPOSED ANNUAL BUDGET
FISCAL YEAR 2025-26
121
TABLE OF CONTENTS
City Manager's Message
4 Principal Officials
6 History of the City
7 Organizational Structure
9 Basis of Budgeting
13 Budgeting Process
14 Budget Resolution
18 Financial Policies
19 Demographics
23 Executive Summary
28 Strategic Goals and Priorities
33 Funds Description and Classifications
34 Summary of Fund Balance
37 Consolidated Summary of Resources & Appropriations
38 GENERAL FUND
45 Departments Summary
54 Administration and Support
55 City Council
59 City Manager
62 Human Resources
65 Government Services
68 City Attorney
72 Financial Services
75 Information Technology
79 Central Services
82 Community and Economic Development
85 Planning
89 Building and Safety
92 Code Enforcement
95 Economic Development
98 Recreation and Community Services
101
Community Services Administration
105
Iglesia Park
108
Iglesia Building
110
Iglesia Park Community Center
112
Recreation
114
Public Safety
117
Law Enforcement
121
Law Enforcement - Other
124
Crime Prevention
126
Animal Care Services
128
Emergency Operations Management
130
Public Works
133
Transfers Out
138
Special Revenue
140
Traffic Congestion Relief Fund
145
Gas Tax
148
122
Measure M
152
Road Maintenance & Rehabilitation Account
156
Public Safety Grants
159
Air Quality Management District
162
Integrated Waste Management
165
Other Grants
169
Technology Grant
172
Federal Grants
175
Development Impact
178
AV Center
181
AV Aquatic Center
185
Debt Service
189
Capital Improvement Plan
191
One Year Plan
192
Appendix
194
Chart of Accounts
195
123
City Manager's Message
Mitzi Ortiz, City Manager
Honorable Mayor, Members of the City Council, and Residents of Aliso Viejo:
The scal year (FY) 2025-26 Annual Budget describes the proposed revenue and spending plan necessary to continue the programs, services, amenities, and projects to meet the community's vision for Aliso Viejo. The coming year brings forth scal challenges as the City's expenses continue to outpace revenue growth. The operating budget is balanced with an anticipated $45,922 surplus. The use of approximately $1.0 million in general fund reserves is needed to fund the City's capital improvement projects scheduled for FY 2025-26. In an effort to contain costs, budget reductions across all departments were made to offset higher expenses for public safety, salaries and bene ts, and other necessary expenditures. The City Council’s prudent approach towards the budget and reserves since incorporation has enabled the City to build and maintain reserves with an anticipated year-end fund balance of $38.1 million or 142% of the annual operating budget. The reserves provide a funding source for capital improvement projects at City facilities, while maintaining adequate funds to mitigate impacts on essential services in the event of an emergency and/or unexpected shortfalls in revenues.
Revenue projections are based on current market conditions, legislative developments, and the City's current economic base. According to the Conference Board, the consumer con dence index has declined for the fth consecutive month, and the U.S. Department of Commerce recently reported a decrease in GDP. Uncertainty regarding tariffs, in ation, and interest rates continues to contribute to low consumer con dence and fears of a recession. As a result, revenue estimates are conservative and projected to be at compared to FY 2024-25 year-end projections.
Property and sales tax revenue accounts for 70% of the City's General Fund. Property tax is estimated at $10.3 million, an increase of 1.4%. Although Proposition 13 allows for a maximum of 2% increase annually in a property’s assessed value, the additional revenue gained from the annual adjustment is offset by potential losses from valuation appeals from vacant of ce space as remote work remains a priority among the labor force.
Sales tax is conservatively estimated at $8.5 million, a decrease of $0.4 million or 4% from the current year and at this time does not include any changes or growth to the City’s tax sharing agreements. The City's fuel and service sector accounts for more than 40% of the total sales tax received and therefore presents a signi cant challenge to forecasting revenue as fuel and crude oil prices can be volatile and dependent on both domestic and international factors. New businesses at The Commons, such as Tesla, 99 Ranch, and other dining and retail stores, offer opportunities to diversify the City's tax base; however, the impact on revenues is yet to be seen as data is not yet available.
Appropriations have been budgeted at a level to ensure operations and services are maintained at levels the residents and businesses have come to expect. The budget provides for increases in salaries and bene ts for employees and includes a
3.1% cost of living adjustment approved by the City Council to attract and retain talent in the organization. In addition, the budget includes various facility improvements at City Hall, the Aliso Viejo Aquatic Center, Aliso Viejo Center, and the Ranch. Expenditures will be closely reviewed for criticality and services or purchases deemed not essential will be deferred when possible.
Although the FY 2025-26 operating budget is balanced, a structural de cit is forecasted for future scal years. Without signi cant new revenue sources or cost reductions, it is anticipated that reserves will be needed to balance the budget beginning in FY 2026-27 through FY 2029-30. It is more critical now than ever to focus on economic development and to pursue future revenue growth opportunities in the City. Development projects are in various planning stages and may provide additional revenue to the City in the near future. As part of the City Council's Goals and Priorities established in May 2025, Staff will be reviewing contracts, services, and operations to ensure the City's nancial stability through careful planning and evaluation of revenue and investment opportunities.
City Manager's Message
FY 2025-26 BUDGET | Aliso Viejo
124
The preparation of the Annual Budget represents the culmination of a process involving the City Council, City staff, and the community. We greatly appreciate the City Council’s support and input throughout the budget process and its scally responsible leadership and direction. I would like to recognize the collective efforts of the Executive Management Team for their contributions in developing this budget and diligence in carrying out the projects and services outlined in the budget.
City Manager's Message
FY 2025-26 BUDGET | Aliso Viejo
125
City of Aliso Viejo
List of Principal Of cials
City-Manager Form of Government
CITY COUNCIL
Tiffany Ackley, Mayor
Max Duncan, Mayor Pro Tem
Richard Hurt, Council Member, District 3
Mike Munzing, Council Member, District 5
Tim Zandbergen, Council Member, District 1
CITY MANAGER
Mitzi Ortiz
CITY ADMINISTRATION
Isaac Aziz, Information Technology Manager
Ann Eifert, Director of Financial Services/City Treasurer So, Kim, Community Development Director
Janet Martinez, City Clerk
Lizzy Mendoza, Community Services Manager
Shaun Pelletier, Public Works Director/City Engineer
Scott Smith, City Attorney (Best, Best, & Krieger)
Ryan Buhr, Police Chief (Orange County Sheriff's Department) Michael Summers, Division Chief (Orange County Fire Authority) Principal Officials
FY 2025-26 BUDGET | Aliso Viejo
126
History of the City
Aliso Viejo was originally part of the 26,000-acre Moulton Ranch. In the 1890’s, the Moulton family took ownership of land the Mexican government originally granted to Juan Avila in 1842. In 1976, the Mission Viejo Company purchased the last 6,600 acres for a new master-planned community. The ultimate vision for Aliso Viejo was to feature neighborhoods that provide a balance between work and home, services, and leisure activities. A transit-friendly, energy-conscious, and land- conserving community, Aliso Viejo was to foster a sense of community by creating a friendlier streetscape, quality infrastructure like parks, schools, and new roads, shopping close to home, community services, and neighbors that genuinely feel connected to the community and to one another.
The county approved the master plan for the community in 1979, and by March of 1982, the rst residential units were offered for sale. About eight months later, the rst residents arrived.
In February of 1995, the Self-Governance Subcommittee of Governmental Affairs, an offshoot of the Aliso Viejo Community Association (AVCA), which was the rst community-wide property owner’s association of its kind in the state, began its push to make Aliso Viejo a city. Two years later, “Aliso Viejo Cityhood 2000” was born. In March of 1999, “Aliso Viejo Cityhood 2000” introduced an initiative on the ballot for the 2001 special election. On March 6, 2001, voters (more than 90 percent) overwhelmingly decided to make Aliso Viejo a city. The City of Aliso Viejo was of cially incorporated on July 1, 2001, and operates as a general law City.
Location
Aliso Viejo encompasses approximately seven square miles and is located at the southern end of Orange County. Aliso is approximately 50 miles southeast of downtown Los Angeles, 75 miles northwest of San Diego, 15 miles south of John Wayne International Airport, and
2.7 miles inland from the Paci c Ocean. Neighboring communities include the cities of Laguna Beach, Laguna Niguel, Laguna Hills, and Laguna Woods.
More than 1,200 businesses are located in Aliso Viejo, which has roughly ve million square feet of low and mid-rise of ce, research and development, technology, and light industrial space. The City is recognized for hosting fast-growing entrepreneurial industries such as medical device, technology, software, biotech, pharmaceutical, electronic gaming, healthcare, and insurance.
History of the City
FY 2025-26 BUDGET | Aliso Viejo
127
Form of Government
The City operates under the Council-Manager form of government. Beginning with the election in 2024, the City implemented by-district elections, with the City being divided into ve districts. Council members are elected to four-year terms with elections staggered every two years. The Mayor and Mayor Pro-Tem are selected by the Council from among its members to serve one-year terms. For more information regarding the by- district election process, please visit https://avcity.org/.
The Council acts as the legislative and policy-making body of the City, enacting all laws and directing such actions as required to provide for the general welfare of the community. City Council meetings are held on a regular basis and are open to the public. The City Council also serves as the governing body of the Aliso Viejo Public Financing Corporation. The City Manager is appointed by the City Council and is responsible for overseeing the operations of the City and implementing the policy decisions made by the City Council. The City Attorney is also appointed by the City Council. All other department heads and employees are appointed by the City Manager.
The City provides municipal services through in-house staf ng for administration, nance, planning, and community services and contracts for the services of police, re, street maintenance, building, code enforcement, trash removal, street sweeping, various recreation programs, and legal services. The City owns and manages the Aliso Viejo Aquatic Center, the Aliso Viejo Center, Iglesia Park, Vista Park, and the Aliso Viejo Ranch property, in addition to maintaining all public roads. The Orange County Library System provides public library services. The Aliso Viejo Community Association, a master community association, owns and manages 20 of the 23 local parks within the City limits. This association also maintains most of the landscaped slopes and parkways.
History of the City
FY 2025-26 BUDGET | Aliso Viejo
128
Organizational Chart
Organization Chart
Residents of Aliso Viejo
Aliso Viejo City Council
City Attorney City Manager
Human Resources
Employee Relations
Recruitment
Financial Services
Budget
Accounting & FinancialReporting
Purchasing
Treasury
Information Technology
Software Maintenance
Hardware Maintenance
Cyber Security
Recreation & CommunityServices
Recreation Activities
Recreation Facilities
Special Events
Community & EconomicDevelopment
Planning
Building & Safety
Code Enforcement
Economic Development
Public Works
Engineering
Street & BuildingMaintenance
EnvironmentalCompliance
Capital Improvement
Public Safety
Law Enforcement
Emergency OperationsManagement
Animal Control
Crime Prevention
City Clerk
Organizational Structure
FY 2025-26 BUDGET | Aliso Viejo
129
Staf ng
The table below represents budgeted staf ng levels by department for the past ve years. The FY 2025-26 budget includes salaries and bene ts for 5 elected of cials, 29 full-time employees, and approximately 6.0 part-time or full-time equivalents (FTE).
Five-Year Budgeted Staf ng Levels
Department (FTE) 2022 2023 2024 2025 2026
City Council (Elected Of cials) 5.0 5.0 5.0 5.0 5.0
City Manager 3.0 3.0 3.0 3.0 2.0
Government Services 2.5 2.5 2.5 2.5 3.5
Human Resources 1.0 1.0 1.1 1.0 1.0
Financial Services 4.4 4.3 4.0 4.0 4.0
Information Technology 2.4 3.0 3.0 3.0 3.0
Recreation and Community Services 12.0 18.0 12.5 12.5 12.5 Community and Economic Development 7.0 5.8 5.0 5.0 5.0
Public Works 3.0 4.0 4.0 4.0 4.0
Public Safety - - 0.5 - -
Total 40.3 46.6 40.6 40.0 40.0
Organizational Structure
FY 2025-26 BUDGET | Aliso Viejo
130
Fiscal Year
Employer
Contribution
Rate (Classic)
Employer
Contribution
Rate
(PEPRA)
Estimated
Annual
Employer
Normal Cost
Employer
Unfunded
Accrued Liability
Contribution
Estimated Total
Contributions
2021-22 10.340 % 7.590 % $251,480 $82,347 $333,827
2022-23 10.320 % 7.470 % $294,455 $98,471 $392,926
2023-24 11.840 % 7.680 % $321,208 $89,913 $411,121
2024-25 11.880 % 7.870 % $343,645 $126,925 $470,570
2025-26 11.940 % 7.960 % $344,130 $158,270 $502,400
Employee Compensation and Bene ts
The City of Aliso Viejo provides various bene ts to employees in addition to maintaining competitive salaries.
Work Schedule: The City operates on a 9/80 work schedule, with every other Friday off.
Salary: The City has a Pay-For-Performance Compensation System. Salaries are based on experience and knowledge of job responsibilities. Each classi cation title has a corresponding salary range. The compensation system and cost-of-living increases have been incorporated for FY 2025-26.
Medicare: All employees contribute a portion of gross salary for Medicare coverage as determined by Federal regulations.
Retirement Bene ts: The City formally joined the California Public Employees Retirement System (CalPERS) in December 2002 under the CalPERS 2% @ 55 Plan. It is a multiple-employer public employee de ned bene t pension plan. Each year, an independent actuary engaged by the pension plan calculates the amount of the annual contribution that the City must make to the pension plan to ensure that the plan will be able to fully meet its obligations to retired employees on a timely basis. The City received its actuarial valuation in July 2024 for FY 2025-26. The City’s annual employer contribution rate for FY 2024-25 was 11.88% of base wages and is expected to be 11.94% for FY 2025-26. The City also pays the employees’ portion of the retirement contribution of 7% of base wages.
On January 1, 2013, the Public Employees’ Pension Reform Act (PEPRA) was implemented by CalPERS. This legislation created a bene t group, PEPRA, for new members in CalPERS. All employees, hired by the city on or after January 1, 2013, who have a lapse in membership or no prior membership with CalPERS, are placed into the PEPRA bene t group. The de ned bene t formula is 2% @ 62. The annual employer contribution rate for FY 2024-25 is 7.87% of base wages and is expected to be 7.96% in FY 2025-26. Employees in the new bene t group are required to contribute at least 50% of the total normal cost rate for their de ned bene t plan. As such, the employee contribution rate in FY 2025-26 is 7.75% of base wages. Reducing unfunded liabilities has become a priority for both CalPERS and the City’s contracted public safety agencies.
The following table shows the City’s employer contributions, including unfunded liability contributions, towards CalPERS over the last 5 scal years.
CalPERS Contributions
Total contributions do not include the employee contribution rate which is paid by the City for classic members.
Source: CalPERS, City of Aliso Viejo, Department of Financial Services 1 1
Organizational Structure
FY 2025-26 BUDGET | Aliso Viejo
131
Annual Leave: Employees earn 176 to 240 hours of annual leave per year depending on years of service. Accrual of annual leave and maximum accrual amounts increase based upon number of years of service. The City also allows an annual cash payout of accrued leave in the amount of 40 hours for 1-5 years of service and 80 hours for 6 or more years of service.
Cafeteria Bene ts Plan: The City provides its employees a speci c dollar amount which can be applied toward medical, dental, vision insurance and/or other bene ts offered on a pre-tax basis through the City’s Section 125 Cafeteria Plan. A variety of medical insurance plans are available through the CalPERS Health Bene ts program. Flexible Spending Accounts are provided and funded by the employees.
Life and Long-Term Disability: The City provides life and long-term disability insurance.
Deferred Compensation: City contributions to a Governmental 457(b) deferred compensation plan are provided to active Council Members of up to $2,242.58 per month. The City also provides an employer contribution to the City Manager of an amount equal to 3% of base salary. The program is optional for all other employees and funded by employee contributions through payroll deductions.
Organizational Structure
FY 2025-26 BUDGET | Aliso Viejo
132
Basis of Budgeting
The City of Aliso Viejo’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP), using the modi ed accrual basis of accounting. Under this method of accounting, revenues are recognized in the accounting period in which they become measurable and available to nance expenditures of the current scal period, while expenditures are recognized in the accounting period in which the liability is incurred. Each of the City's funds are considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue, and expenditures. Funds are established and segregated for the purpose of recording speci c programs or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The General Fund accounts for all revenue of the City not speci cally levied or collected for a particular purpose. The City of Aliso Viejo has 13 Special Revenue Funds that are used to account for speci c revenues that are legally restricted for particular purposes. The Capital Project Funds are used to account for the acquisition or construction and improvement of major capital projects. The budget is prepared on a line item basis by fund and department. The City currently does not have any Enterprise or Internal Service funds.
Basis of Budgeting
FY 2025-26 BUDGET | Aliso Viejo
133
Budgeting Process
The responsibility for preparation of the Annual Budget is set forth in Ordinance No. 2001-005, whereby the City Manager is tasked with the preparation and submittal of the Annual Budget for its approval by City Council. The Financial Services Department prepares budget reports and provides detailed instructions and assistance to each department with respect to the preparation of their particular department budgets. The budgeting process is generally an incremental one which starts with a historically-based budget. Requests for changes in appropriations are made at the departmental level and initially compiled and reviewed by the Director of Financial Services. A draft budget is then presented to the City Manager, who reviews the requests and ensures that all budget decisions are in full accordance with stated City Council policies and goals, and all applicable federal, state, and local laws and regulations.
PREPARATION OF THE BUDGET DOCUMENT
Altogether, budget preparation takes approximately four months. Departments begin preparing their budget requests and revenue estimates in February. All budget submissions for new and additional services, positions, capital outlay, and capital improvement projects are reviewed. The overall picture of estimated revenues and proposed appropriations is also carefully studied. In addition to providing the most ef cient, effective and economical service levels possible, public safety, legal requirements, and adherence to City Council nancial policies are also major considerations throughout the budget process.
Budget workshops are open to the public and are held starting in April. The City Manager presents the Draft Budget to the City Council and the public for review. Changes to the budget as directed by the City Council are incorporated into the Proposed Budget and presented for adoption. The budget is adopted annually by the City Council prior to the beginning of the scal year and serves as the foundation for the City’s nancial planning and control. A majority vote is required to pass, approve, and adopt the nal Budget by resolution at a City Council meeting.
BUDGET CALENDAR – SUMMARY
The following calendar highlights some of the key deadlines used for the preparation of the FY 2025-2026 Budget:
February 26, 2025 - City Council Goals & Priority Setting Workshop April 2, 2025 - City Council Study Session - FY 2025-26 Draft Budget May 21, 2025 - City Council Meeting - FY 2025-26 Revised Draft Budget & Financial Forecast June 4, 2025 - Present Proposed Budget for City Council Adoption BUDGET IMPLEMENTATION, TRANSFERS AND CONTROL
Upon adoption of the budget by the City Council, the responsibility of implementing each department’s budget lies with each Department Head with oversight by the Director of Financial Services, with ultimate responsibility resting with the City Manager. Department Heads are expected to operate their departments within the appropriations established in the budget.
The annual budget is arranged by fund, function, and department. The level of budgetary control is established at the fund level. Transfers of appropriations between department budgets can be made with the Director of Financial Services' approval. The City Council’s approval is required for all budget amendments that result in a change to any fund balance in the adopted budget. The budget is reviewed mid-year in January by the City Manager and the Director of Financial Services to ensure compliance with City Council direction. The Mid-Year budget is reviewed by the City Council and consideration is given to necessary adjustments for new programs, projects, and other adjustments to ensure that expenditures and revenues are in line with the budgeted projections.
Budgeting Process
FY 2025-26 BUDGET | Aliso Viejo
134
A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of nancial and budgetary records for use in the preparation of nancial statements, as well as accountability for all City assets. The concept of reasonable assurance recognizes that the cost of control should not exceed the bene ts and that the evaluation of costs and bene ts requires estimates and judgments by management. The system is reviewed as regularly as possible and as required by law, by either internal audit staff and/or independent, certi ed public accountants. The City also maintains an encumbrance accounting system as an additional method of accomplishing budgetary control. Estimated purchase amounts are encumbered prior to the release of purchase orders to a vendor. At scal year-end, all operating budget appropriations lapse and are re-appropriated in the next year’s budget.
FINANCIAL REPORTS
Annual Comprehensive Financial Report (ACFR): The ACFR is a detailed report that covers the nancial statements for the City prepared in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). This report includes an introductory section, the Independent Auditors’ Report, and the Management’s Discussion and Analysis (MD&A), which offers readers a narrative description as well as an analysis of the nancial activity of the City for the scal year ended. The report continues with the government- wide statements, fund nancial statements, and notes to the nancial statements. Statements for major funds are then presented, followed by all non-major fund activity, and nally, the statistical section. The City prepared its rst ACFR in 2001 in the GASB Statement Number 34 format and included a citywide valuation of infrastructure assets. The ACFR complies with all GASB pronouncements applicable to the City of Aliso Viejo. The City has consistently received the prestigious “Certi cate of Achievement for Excellence in Financial Reporting” award presented by Government Finance Of cers Association since 2001.
OTHER INFORMATION
Capital Improvement Program (CIP): The Capital Improvement Program (CIP) Budget is submitted to the City Council with the budget document in order to provide more detailed descriptions of projects scheduled to take place over the next ve years. A CIP project is de ned as an addition or improvement to the City's infrastructure or public facilities.
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 re ects previously identi ed Council goals. The CIP document is designed to give an easily understandable overview of the multi- year projects to which the City Council has made a long-term commitment.
Debt: On August 13, 2019, the City issued $12,250,000 of tax-exempt Certi cates 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%. Interest is payable semi- annually in amounts ranging from $9,525 to $212,325 and is due on May 1 and November 1 of each year commencing on November 1, 2019. The interest payments have rates ranging from 0.96% to 3.09%.
Budgeting Process
FY 2025-26 BUDGET | Aliso Viejo
135
Debt without Government Commitment - Community Facilities District No. 2005-01: In November, 2007, the City issued $34,070,000 in Special Tax Bonds for the acquisition and improvement of various public facilities within Community Facilities District No. 2005-01 (CFD No. 2005-01). In September 2014, the City re nanced the Special Tax Bonds with the issuance of the 2014 Special Tax Bonds for a total of $32,270,000.
In December 2023, the City re nanced $26,605,000 in principal outstanding on the 2014 Special Tax Bonds for a total of $23,430,000. Principal payments commence on September 1, 2024, and are paid annually in amounts ranging from $880,000 to $2,440,000 until September 2038. Interest payments will commence September 1, 2024, and paid semiannually thereafter on September 1 and March 1 of each year.
LEGAL DEBT MARGIN
The general laws of the State of California for municipalities provide for a legal debt limit of 15% of assessed valuation.
However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective with scal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modi ed to 3.75% (one-fourth of the limit of 15%) for the purpose of this calculation for consistency with the original intent of the State’s debt limit.
The following chart details the calculation of the City’s Legal Debt Margin.
Computation of Legal Debt Margin
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Assessed Valuation 11,357,669,581 11,846,251,958 12,279,351,745 12,734,593,722 13,037,996,994 Legal Debt Limit 3.75% 425,912,609 444,234,448 460,475,690 477,547,265 488,924,887 Amount of Debt Applicable to
Limit
11,785,000 11,545,000 11,295,000 11,035,000 10,765,000
Legal Debt Margin 414,127,609 432,689,448 449,180,690 466,512,265 478,159,887 Source: County of Orange Auditor Controller
HDL Coren & Cone,
City of Aliso Viejo Department of Financial Services
APPROPRIATIONS LIMIT (GANN)
The voters of California, during a special election in 1979, approved Article XIII-B of the California State Constitution.
Informally known as the “Gann Initiative,” Article XIII-B provides limits regarding the total amount of appropriations in any scal year from “the proceeds of taxes.” Every year the City Council adopts an appropriations limit, via resolution, for the proposed scal year.
The State Legislature, in 1980, added Section 9710 to the Government Code, providing that the governing body of each local jurisdiction must establish, by resolution, an appropriations limit for the following year. The appropriation limit for any scal year was equal to the previous year’s limit, adjusted for population changes and the changes in the US Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance. However, the original Article XIII-B (Proposition 4) and its implementing legislation were modi ed by Proposition 111 and SB 88 by the voters in June 1980. The changes were incorporated into the FY 1990-91 and FY 1991-92 Appropriations Limits. Beginning with the FY 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include growth in the California Per Capita Income or growth in the non- residential assessed valuation due to construction within the City and the population growth within the county or the city.
Budgeting Process
FY 2025-26 BUDGET | Aliso Viejo
136
The following chart details the City’s Annual Appropriation Five-Year Limit history.
Annual Appropriations Limit
Fiscal Year Appropriations Limit Percentage
Change Subject to Limit Variance
2021-22 48,200,927 4.84% 13,862,840 34,338,087
2022-23 53,660,602 11.33% 15,361,280 38,299,322
2023-24 56,164,572 4.67% 16,182,063 39,982,509
2024-25 58,378,143 3.94% 19,534,385 38,843,758
2025-26 62,243,329 6.62% 19,588,263 42,655,0666
Budgeting Process
FY 2025-26 BUDGET | Aliso Viejo
137
RESOLUTION NO. 2025-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO VIEJO, CALIFORNIA, ADOPTING THE 2025-26 FISCAL YEAR BUDGET FOR THE CITY OF ALISO VIEJO WHEREAS, the City Council of the City of requires a scal plan for the City’s operation; and WHEREAS, a proposed budget for the City of Aliso Viejo for the scal year commencing July 1, 2025, and ending June 30, 2026, was submitted to the City Council, as required by Ordinance No. 2001-005; and WHEREAS, the City Council has conducted a public meeting, has heard and considered public comments, has modi ed the draft budget accordingly, and wishes to adopt such budget for the scal year beginning July 1, 2025, and ending June 30, 2026; and
WHEREAS, preparation of the scal year 2025-26 Annual Budget conforms to the Management and Budget Policies adopted by the City Council on November 16, 2005 by Resolution No. 2005-056; and NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AS FOLLOWS:
SECTION 1. That the scal year 2025-26 Annual Budget is hereby adopted.
SECTION 2. That the City Manager and the Director of Financial Services are hereby authorized to make expenditures in accordance with the scal year 2025-26 Annual Budget, as adopted, with the exception of those expenditures that require City Council approval in accordance with the ordinances and regulations of the City.
SECTION 3. That a copy of said scal year 2025-26 Annual Budget is on le in the of ce of the City Clerk, and is incorporated by reference into this resolution.
SECTION 4. That the Director of Financial Services is directed to enter the scal year 2025-26 Annual Budget into the City's nancial system in accordance with appropriate accounting practices, and the City Manager, with the Director of Financial Services’ assistance, shall assure compliance therewith.
SECTION 5. That the Mayor of the City of shall sign and the City Clerk shall certify to the passage and adoption of this Resolution.
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 Budget Resolution
FY 2025-26 BUDGET | Aliso Viejo
138
City of Aliso Viejo
Council Policy
SUBJECT
FINANCIAL MANAGEMENT AND BUDGET POLICIES
RES. NO
2005-056
POLICY NO.
300-3
EFF. DATE
11/16/2005
01/07/2009
06/19/2019
PURPOSE
The following City nancial policies establish the framework for the City of Aliso Viejo’s overall scal planning and management. They set forth guidelines against which current budgetary performance can be measured and proposals for future programs can be evaluated. The nancial policies also improve the City’s scal stability by helping City of cials plan scal strategy with a consistent approach. Adherence to adopted nancial policies promotes sound nancial management, which can lead to improvement in City bond ratings and lower cost of capital.
POLICY
. Operating Management Policies
a. All departments will participate in the responsibility of meeting policy goals and ensuring long-term nancial health. Future service plans and program initiatives will be developed to re ect current policy directives, projected resources and future service requirements.
b. All departments will notify the Director of Finance Services of all City transactions involving the receipt, transfer, appropriations and expenditure of funds prior to the commitment of such funds. All staff reports shall be submitted to the Financial Services Department for veri cation of nancial information. . Revenue Policies
a. Revenues will not be dedicated for speci c purposes, unless required by law or generally accepted accounting practices (GAAP). All non-restricted revenues will be deposited in the General Fund and appropriated by the budget process.
b. Current revenues will fund current expenditures. The City will endeavor to maintain a diversi ed and stable revenue base to minimize the effects of economic uctuations on revenue generation. c. Development impact fees, as permitted by state law for capital expenses attributable to new development, will be reviewed to ensure that such fees cover all direct and indirect development-related expenses. d. The City will review user fees and charges and attempt to set them at a level that fully supports the total direct and indirect cost of the activity as permitted by law.
e. City staff will seek out, apply for and effectively administer federal, state and other grants that address the City’s priorities and policy objectives and provide a positive bene t to the City. Before any grant is pursued, staff shall provide a detailed pro-forma that addresses the immediate and long-term costs and bene ts to the City. f. Grant funding will be considered to leverage City funds. Inconsistent and/or uctuating grants should not be used to fund ongoing programs. In the event of reduced grant funding, programs nanced with grant monies will be substituted with City resources only after all program priorities and alternatives are considered during the budget process.
g. The City will follow a policy of collecting revenues that is aggressive and consistent, but sensitive to the circumstances. The City’s goal for collections is to have no more than .5 of 1% of the total City revenue being adjusted for bad debts annually.
. Budget Policies
Financial Policies
FY 2025-26 BUDGET | Aliso Viejo
139
. The budget process is intended to weigh all competing requests for City resources, within expected scal constraints. Requests for new, ongoing programs made outside the budget process are discouraged. . Budget development will use strategic multi-year scal planning, conservative revenue forecasts. The process will include a diligent review of programs by staff, management, and City Council. . Balanced revenue and expenditure forecasts will be prepared to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, and capital improvements. The forecast will be updated biennially, will focus on a three-year horizon, and will include a ve-year outlook. . All budgetary procedures will conform to state regulations and generally accepted accounting principles. . The levels of budgetary authority to amend appropriations are as follows:
. Department Heads can request to move appropriations from one object to another within the budget categories of operating expenditures, other services and supplies with the approval of the Director of Financial Services.
. The Director of Financial Services will have the authority to transfer appropriations between objects, categories, departments and funds.
. The City Manager will have the authority to transfer appropriations between funds. . City Council’s approval will be required to amend revenue or appropriations, which result in a change to the adopted budget.
. Cash Management Policies
a. Investments and cash management will be the responsibility of the City Treasurer. b. Cash and Investment programs will be maintained in accordance with the City’s adopted investment policy and will ensure that proper controls and safeguards are maintained. City funds will be managed in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and nancial return on principal, in that order. c. The City invests all idle cash as determined by analysis of anticipated cash ow needs. Speci c emphasis will be placed on future cash requirements when selecting maturity dates to avoid forced liquidations and the potential corresponding loss of investment earnings.
d. In order to maximize yields from the overall portfolio, the City will consolidate cash balances from all funds for investment purposes, and will allocate investment earnings to each fund in accordance with generally accepted accounting principles.
e. All investments and evaluation of such investments shall be made with regard to the "prudent investor" standard. The standard to be used by investment of cials shall be that of a “prudent person” and shall be applied in the context of managing all aspects of the City’s investment portfolio. The prudent person standard is as follows: Investments will be made with the care, skill, prudence and diligence under the circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the professional management of their business affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.
f. The investment of cer, acting in accordance with written procedures and the investment policy and exercising due diligence, shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported within a timely manner and appropriate action is taken to control adverse developments.
g. The City Treasurer shall maintain a system of internal controls designed to ensure compliance with the Investment Policy and to prevent losses due to fraud, employee error, and misrepresentations by third parties or unanticipated changes in nancial markets.
h. The City Treasurer will generate a monthly report to the City Manager and City Council in conformance with all State laws and City investment policy requirements.
. Capital Management Policies
a. A ve-year Capital Improvement Plan will be developed and updated annually, including anticipated funding sources. Capital improvement projects are de ned as infrastructure or equipment purchases or construction, Financial Policies
FY 2025-26 BUDGET | Aliso Viejo
140
which results in a capitalized asset costing more than $5,000 and having a useful (depreciable life) of ve years or more.
b. The capital improvement plan will include, in addition to current operating maintenance expenditures, adequate funding to support repair and replacement of deteriorating infrastructure and avoidance of a signi cant unfunded liability.
c. Capital improvement lifecycle costs will be coordinated with the development of the Operating Budget. Future operating, maintenance and replacement costs associated with new capital improvements will be forecast, matched to available revenue sources and included in the Operating Budget. Capital project contract awards will include a scal impact statement disclosing the expected operating impact of the project and when such cost is expected to occur.
d. City assets shall be systematically and accurately recorded, properly classi ed and adequately documented in the Fixed Asset Accounting System. The City shall establish an internal control structure over all assets to provide reasonable assurance of effective and ef cient operations, reliable nancial reporting and compliance with applicable laws and regulations. Refer to the Fixed Asset Policy and Procedure for guidelines. . Debt Management Policies
a. A ratio of current assets to current liabilities of at least 2/1 will be maintained to ensure the City’s ability to pay short-term obligations.
b. Debt nancing should not exceed the useful life of the infrastructure improvement or project. c. The City will not use long-term nancing for any recurring purpose such as current operating and maintenance expenditures. Short-term debt instruments such as revenue, tax, or bond anticipation notes shall be excluded from this limitation. d. All bond issue proposals should include an analysis showing how the new issue, combined with any current debt, impacts the City’s debt capacity and conformance with City policies. e. Community Facility District (CFD) Bonds shall be permitted only when there is a general City bene t. Refer to the Local Goals and Policies for the Use of the Mello-Roos Community Facilities Act of 1982. Exhibit A. f. A debt service fund will be maintained to account for restricted revenues and debt payments, as well as any additional debt amounts deemed to be advisable and necessary for any public or municipal purposes. g. Refer to Policy 300-XX Debt Issuance and Management Policy for compliance with SB 1029. h. Refer to Policy 300-XX Post Issuance and Continuing Disclosure Policy for compliance with SB 1029. . Reserve Policies
a. All fund designations and reserves will be evaluated annually for long-term adequacy and use requirements in conjunction with development of the City’s nancial forecasts. b. General Fund Stabilization Reserve of 15 percent of the annual General Fund operating budget will be maintained for unforeseen emergencies or catastrophic impacts to the City. c. The unappropriated fund balance in the General Fund will be maintained at a level suf cient to provide adequate working capital and to accommodate required adjustments to other reserve accounts, including the reserves for advances to other funds, deposits and prepaid items. d. General Fund Economic Uncertainty Reserve will be budgeted and appropriated annually to avoid the need for service level reductions in the event an economic downturn that causes revenues to be less than anticipated in the budget.
e. General Fund Self-Insurance Reserves will be maintained at a level, which, together with purchased insurance policies, will adequately indemnify the City’s property, liability, and health bene t risk. f. General Fund Contingency Reserves to be determined annually will be maintained to offset unanticipated revenue shortfalls and/or unexpected expenditure increases.
Contingency reserves may also be used for unanticipated and/or inadequately budgeted events threatening the public health or safety. Use of contingency funds should be utilized only after all budget sources have been examined for available funds, and subject to City Council approval.
Financial Policies
FY 2025-26 BUDGET | Aliso Viejo
141
g. The City will assign funds within its General Fund reserves for cash ow and investment purposes. Interest earnings from these funds will be utilized to assist with debt service payments for the City. Funds utilized to assist with debt service payments on tax exempt obligations shall be unencumbered, i.e., not pledged to make such debt service payments, if necessary to comply with the provisions of the Internal Revenue Code and regulations in order to maintain the tax-exempt status on such obligations.
A minimum fund balance of 25 percent of estimated Gas Tax revenues for the current year will be set aside as a reserve for street repair emergencies and other unanticipated traf c safety projects. . Financial Reporting Policies
a. The City’s accounting and nancial reporting systems will be maintained in conformance with all state and federal laws, generally accepted accounting principles (GAAP), and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Of cers Association (GFOA). b. An annual audit will be performed by an independent public accounting rm, with an audit opinion to be included with the City’s published Comprehensive Annual Financial Report (CAFR). c. The City’s CAFR will be submitted to the Government Finance Of cers Association and California Society of Municipal Finance Of cers for the Certi cation of Achievement for Excellence in Financial Reporting Program.
The nancial report should be in conformity with GAAP, demonstrate compliance with nance-related legal and contractual provisions, disclose thoroughness and detail suf ciency, and minimize ambiguities and potentials for misleading inference.
d. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis.
e. The City will prepare periodic nancial reports, for review by the City Council, to provide information on the status of the City’s nancial condition.
. Use of Funds
The City's accounting system is organized and operated on a "fund basis" under which each fund is a distinct self- balancing accounting entity. A fund is "an independent scal and accounting entity used to record all nancial transactions related to the speci c purpose for which the fund was created." Funds are established for the purpose of carrying on speci c activities or attaining certain objectives in accordance with special regulations, legal restrictions or limitations. The fund balance is the amount that remains in a fund at the end of the scal year after revenues have been received and expenditures have been paid. In the case of restricted special funds, it is not unusual for large one- time capital expenditures to exceed one- year revenues. This is because some of these funds take a number of years to build up a balance adequate to pay for large projects.
10. Asset Improvement and Replacement Reserve
An Asset Improvement and Replacement Reserve will be maintained to fund the rehabilitation or replacement costs of existing City buildings, recreational facilities, furniture and xtures, and equipment when they reach the end of their useful lives. Rehabilitation and replacement costs shall include design, construction and administration costs related to the projects. The reserve level will be analyzed by staff every two years as part of the Five-Year Strategic Plan update process, for changes in assets, useful lives, estimated replacement costs, and appropriate funding level. This fund is to be maintained at a level suf cient to fund 50% of accumulated depreciation of the assets, based on estimated replacement costs, including design, construction and administration costs.
Financial Policies
FY 2025-26 BUDGET | Aliso Viejo
142
Demographics
Aliso Viejo was the rst planned community in California to provide a balance between its estimated 18,000 on-site jobs and the resident workforce. With a population of 50,068, all residents live within 2.5 miles of Aliso Viejo Town Center, which is located near the geographic center of the City. This "downtown" includes over 800,000 square feet of retail shops and specialty stores, restaurants, medical of ces, business of ces, and entertainment venues. In 2024, Aliso Viejo was ranked the 2nd safest city in California by safety consulting rm, Safewise.
Aliso Viejo housing is comprised of single-family homes, condos, and luxury apartments. The City's commercial base includes a mixture of retail, light industrial, and service entities providing a diverse tax base for the City. According to the United States Census Bureau, Aliso Viejo residents have a median age of 37.9 years and a median household income of $131,708. The median home price is $818,500 and the median rental rate is $2,625. As of March 2024, the City is home to an estimated 28,100 employed individuals and has an unemployment rate of 3.5% compared to 3.7% in the County.
Population
TOTAL POPULATION
50,213
0.29%
vs. 2023
GROWTH RANK
5out of 503Municipalities in California
* Data Source: Client entered data for year 2024
DAYTIME POPULATION
44,898
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates 1 2
2 3
1990 1992 1994 1996 1998 20002002200420062008 2010 2012 2014 2016 2018 202020222024 0 10k
20k
30k
40k
50k
60k
Demographics
FY 2025-26 BUDGET | Aliso Viejo
143
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 3K3K3K 3K3K3K
4K4K4K
3K3K3K
2K2K2K
6K6K6K
8K8K8K 8K8K8K
4K4K4K 3K3K3K 3K3K3K
2K2K2K
948948948
<5 5-9
10-14
15-19
20-24
25-34
35-44
45-54
55-59
60-64
65-74
75-84 >85
0 2K
4K
6K
8K
10K
Demographics
FY 2025-26 BUDGET | Aliso Viejo
144
Household
TOTAL HOUSEHOLDS
19,421
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. 10%
higher than state average
10%
higher than state average
1%
higher than state average
16%
higher than state average
* Data Source: American Community Survey 5-year estimates Family Households
53%
Married Couples
54%
Singles
24%
Senior Living Alone
15%
Demographics
FY 2025-26 BUDGET | Aliso Viejo
145
Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
27%
38.77%
higher than state average
Median income
137,970
43.22%
higher than state average
Below $25,000
7%
-42.91%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Demographics
FY 2025-26 BUDGET | Aliso Viejo
146
Housing
2023 MEDIAN HOME VALUE
863,800
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
Aliso Viejo State Avg.
43%
Rent
57%
Own
44%
Rent
56%
Own
* Data Source: 2023 US Census
Bureau, American Community
Survey. Home value data
includes all types of owner-
occupied housing.
2009
2010 2011
2012
2013
2014 2015
2016
2017
2018
2019
2020 2021
2022
2023
400K
500K
600K
700K
800K
900K
1M
3K3K3K
3K3K3K
3K3K3K
468468468
200200200
474747
000
171717
108108108
102102102
152152152
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 500 1K 2K 2K 3K 3K 4K
Demographics
FY 2025-26 BUDGET | Aliso Viejo
147
Executive Summary
The proposed FY 2025-26 budget includes appropriations for programs and projects necessary to provide essential services to the community. General Fund revenues are estimated to total $26.8 million. The General Fund operating budget is balanced totaling approximately $26.8 million. The General Fund Capital Improvement Plan (CIP) totals $1.0 million. A General Fund operating surplus of approximately $40,000 is projected with General Fund reserves needed to fund $1.0 million in capital improvements, resulting in a net decrease to fund balance in the amount of $1.0 million. The estimated year-end General Fund balance will decrease by approximately 2.4% to $38.2 million.
In addition to the General Fund, the City uses “Special Revenue Funds” to fund various City expenditures. Special Revenue Funds are typically restricted funds, such as Gas Tax, SB 1, Measure M, Federal Grants, and Other Grants. These funds can only be used for speci c purposes. Revenue and appropriations for all Special Revenue Funds for FY 2025-26 are approximately $9.8 million and $14.1 million, respectively.
At the end of FY 2025-26 operations, the estimated fund balance for all City funds will be approximately $43.7 million.
General Fund Revenues
Revenue forecasts for FY 2025-26 were prepared using estimates and projections provided by the State, other agencies, and City consultants. General Fund resources are estimated to total $26.8 million. Table 1 below provides a summary of General Fund resources compared to the current year and FY 2023-24.
Table 1: General Fund Resources
Executive Summary
FY 2025-26 BUDGET | Aliso Viejo
148
The City receives 82% of its General Fund revenue from taxes. This includes property tax, sales tax, transient occupancy tax (TOT), and franchise fees. Property tax is estimated at $10.3 million and is projected to remain relatively at compared to the current year. Although Proposition 13 allows for a maximum of 2% increase annually in a property’s assessed value, the additional revenue gained from the annual adjustment is offset by potential losses from valuation appeals and lower transfer taxes due to a slowing housing market from higher interest rates.
Sales tax is conservatively estimated at $8.5 million, a decrease of $0.4 million or 4% from the current year and at this time does not include any changes or growth with the City’s tax sharing agreements. According to the Conference Board, the consumer con dence index has declined for the fth consecutive month, and the U.S. Department of Commerce recently reported a decrease in GDP. In addition, continued high rates of in ation and changes in economic policy regarding tariffs have sparked fears of a recession and the lower sales tax estimates re ect the economic uncertainty.
TOT and franchise fees remain consistent year after year at approximately $1.6 million. The City has two hotels and therefore any signi cant growth is not anticipated. Franchise fees from the City’s utilities and waste hauler are expected to increase slightly, however, these increases are offset by decreases in cable fees and the potential loss of approximately $50,000 annually from the County as a result of a new Waste Disposal Agreement, which is currently being negotiated.
Other revenue sources include recreation fees, building and planning, traf c and parking nes, investments earnings, and net income from the Aliso Viejo Center. Recreation fees total approximately $1.6 million and include facility rentals at the Ranch, classes, and camps. Although the current year saw a decline in larger events hosted by non-residents, such as weddings, FY 2025-26 estimates anticipate a return to FY 2023-24 levels through additional marketing efforts and rental options. Building and planning fees are estimated to decline because the current year includes one-time fees from the expansion of the Kaiser facility. Investment income is estimated at $0.9 million as a result of higher interest rates. Net income from the Aliso Viejo Center is estimated at $0.7 million, an increase of approximately $0.2 million from the current year.
General Fund Appropriations
The General Fund operating budget totals $26.8 million and includes $0.2 million in transfers to the Aliso Viejo Aquatic Center Fund to bridge the operating gap at that facility. The operating budget includes salaries and bene ts for 29 full- time positions, ve elected of cials, and part-time positions primarily in Community Services. Salary and bene t expenses include merit-based increases and cost-of-living adjustments (COLA) in accordance with the Classi cation and Compensation Plan approved by Council in 2018, which is based on the Annual Consumer Price Index, Urban Wage Earners and Clerical Workers, Los Angeles-Long Beach-Anaheim (CPI-W) of 3.1%. The estimated cost of the COLA is $0.1 million. Attachment 3 provides the proposed salary schedule effective July 1, 2025, if approved by Council.
In addition, appropriations include CalPERS pension costs of $0.4 million and $0.2 million in unfunded pension liability. As of the most recent CalPERS actuarial valuation, the City’s accrued liability funded ratio is above the required funding level of 80%, as established by Council policy in 2017.
The FY 2025-26 budget provides the necessary funding to continue essential services throughout the community. The operating budget re ects an increase of approximately 4.8%, or $1.2 million compared to the FY 2024-25 year-end estimates. The year-over-year increase is primarily a result of higher public safety costs due to increases in the law enforcement contract with the Orange County Sheriff’s Department, animal care services with the City of Mission Viejo, and crossing guard services.
Budget reductions were made across all departments to offset higher costs and balance the operating budget.
Reductions include freezing of a motor of cer position within the law enforcement contract and the conversion of a full- time Emergency Management Coordinator to part-time, as well as reductions for professional services in Administration and Support, Public Works, and Community Development. Costs were also reduced for recreation, classes, and training.
Table 2 summarizes the General Fund appropriations.
Executive Summary
FY 2025-26 BUDGET | Aliso Viejo
149
Table 2: General Fund Appropriations
Capital Improvement Plan (CIP)
Other General Fund obligations include funding for capital improvement projects totaling $1.0 million for FY 2025-26.
General Fund improvements include the following projects:
Aquatic Center pool deck - $350,000
Aquatic Center pool pump - $40,000
AV Ranch wood sealing - $75,000
City Hall carpet and paint - $275,000
Dairy Fork and Wetlands monitoring projects - $20,000
Citywide Replacement of Desktop Computers - $145,000
Replacement of Cameras at the Aquatic Center and AV- $96,000 The CIP with funding from special revenues total $7.2 million and include the following projects:
Executive Summary
FY 2025-26 BUDGET | Aliso Viejo
150
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
Special Revenue Funds
Special Revenue Funds are expended in compliance with their funding stipulations; however, it is common to accumulate Special Revenue Funds for multiple years to fund larger City projects.
Road funds consist of Traf c Congestion Relief, Gas Taxes, Measure M and SB1-Road Maintenance Rehabilitation Account (RMRA) funds. These funds are restricted and may only be utilized for the maintenance and improvement of street and traf c projects.
Gas Tax revenues and expenditures are estimated at $1.4 million, respectively. Gas Tax funds are appropriated for street maintenance activities, such as street lighting, signal maintenance, and street sweeping.
Measure M revenues and expenditures are projected at $1.1 million and $2.3 million, respectively. Measure M funds are used for street capital projects and the Senior Mobility Program.
SB1-RMRA revenue totals $1.4 million and $3.2 million is appropriated for street capital projects.
Public Safety grants include the Supplemental Law Enforcement Service Funds (SLESF) for front-line local public safety programs and equipment and is expected to be about $0.2 million in revenue and expenses. These funds are used to offset contractual costs with the OCSD for various police equipment.
Air Quality Management District (AQMD) revenue is approximately $0.1 million with fund balance funding $1.3 million for the implementation of bike lanes throughout the City.
Integrated Waste Management funds are used to facilitate recycling and other waste reduction initiatives. Remaining grant funds of $0.2 million are expected to be spent in FY 2025-26.
Other Grants for FY 2025-26 total $0.4 million and include the Permanent Local Housing Allocation grant, which provides funding for the City’s three affordable housing units, costs associated with the Orange County Sheriff’s Behavior Health Bureau, and supportive and case management services.
The Technology Grant is provided from public, educational, and government access (PEG) fees received through cable franchises and is estimated at $0.1 million. Expenses include funds for public programming, such as Council meetings and SportsZone.
The Federal Grants budget totals $0.6 million and provides funding for the Community Development Block Grant (CDBG).
Management services for the Aliso Viejo Center and the Aquatic Center are provided by two management companies.
Aliso Viejo Center revenues total approximately $3.3 million and expenses total $2.6 million, resulting in a net transfer of $0.7 million to the General Fund. The Aquatic Center's revenues are $1.0 million, with expenditures totaling $1.2 million. The City’s General Fund will subsidize the operating de cit with a transfer to the Aquatic Fund in the amount of $0.2 million.
Table 3 summarizes the revenue and expenditure budget for the City’s special revenue funds.
Executive Summary
FY 2025-26 BUDGET | Aliso Viejo
151
Table 3: Special Revenue Funds
Staff will continue its ongoing analysis of revenues and appropriations for FY 2025-26. Revenues will be monitored to identify additional sales tax from new developments as well as potential shortfalls in other revenue sources. Expenditures will be analyzed for criticality, and services or purchases deemed not essential to City services will be deferred when applicable. Staff continues to explore revenue enhancement opportunities through economic development activity and seek grant opportunities when available to uphold the City’s vision of providing critical services to residents and businesses.
Executive Summary
FY 2025-26 BUDGET | Aliso Viejo
152
Strategic Goals and Priorities
Over the past few years, the City has undergone signi cant staf ng changes, including directors, the appointment of a new City Manager, and newly elected Council Members. As a result of the changes, Staff considered it prudent to obtain the services of Baker Tilly Advisory Group, LP, to facilitate the development of a short-term strategic plan for the City. A strategic plan is a vital tool for cities to ensure that the City Council’s goals and priorities are effectively communicated to employees and the community. This will also include the development of an action plan to align City resources towards achieving Council’s goals.
Over the course of approximately six weeks, Baker Tilly gathered general background information regarding the City’s organizational structure, services, nancial outlook, recent accomplishments, and challenges. Baker Tilly conducted one- on-one interviews with each Council Member to identify their individual goals and priorities for the City, as well as to ascertain commonalities among Council as a group. Meetings were also held with the City’s executive staff to aid in the development of potential strategies that can be used to accomplish the goals the Council communicated. The interviews and meetings culminated in a public Council workshop that was held on February 26, 2025, that centered on team building, effective governance, and discussion regarding Baker Tilly’s ndings. The workshop was designed to formalize Council’s goals and to prioritize strategies to be implemented by Staff within the next one to two years.
At the workshop, Baker Tilly presented three proposed goals for Council consideration. Consensus was reached by the City Council on the following three goals and formally adopted by the Council on May 21, 2025. . Financial Stability – Continue to ensure the City’s nancial stability through careful planning and evaluation of revenue and investment opportunities.
. Infrastructure Investment – Maintain, replace, and fund the City’s capital assets through infrastructure investment. . Aliso Viejo Ranch – Develop a plan to establish the Ranch as a prized community asset.
To accomplish these goals, the City Council also established the following priorities:
. Identify and pursue alternative funding opportunities to support key City projects, the Capital Improvement Program, and goals.
. Monitor and routinely review contracts and agreements to ensure the appropriate delivery of services, alignment with procurement policies and procedures, and to identify potential cost savings. . Prepare a master schedule to plan and budget future maintenance needs based on the recently completed asset evaluation.
. Review expenditures and seek opportunities for cost savings at the Aliso Viejo Ranch. . Identify services and programs at the Ranch that will increase community participation. . Create a projection to increase cost recovery for the Ranch.
Strategic Goals and Priorities
FY 2025-26 BUDGET | Aliso Viejo
153
Fund Descriptions and Classi cations
MAJOR FUNDS
A “Major Fund” is typically de ned, for the purpose of this presentation, as a fund with more than 10% of total budgeted resources or expenditures in the budget year.
GENERAL FUND
The General Fund has been classi ed as a major fund and is used to account for revenues and expenditures that are not required to be accounted for in another fund.
NON-MAJOR FUNDS
A “Non-Major Fund” is typically de ned, for the purpose of this presentation, as a fund with less than 10% of total budgeted resources or expenditures in the budget year.
SPECIAL REVENUE FUNDS
Traf c Congestion Relief
Assembly Bill 2928 established the Traf c Congestion Relief Fund (TCRF) in the State Treasury for allocating funds to cities and counties for street or road maintenance or reconstruction. Cities and counties are required to maintain their existing commitment of general funds for street or roadwork to remain eligible for allocation of these funds.
Gas Tax
This fund is used to account for the City’s share of the motor vehicle gas tax imposed under the provisions of the Street and Highway Code of the State of California under Sections 2103, 2105, 2106, 2107, and 2107.5 which are legally restricted for the acquisition, construction, improvements, and maintenance of public streets.
Measure M
Measure M Fund is used to account for the City’s share of the sales tax increase authorized by Orange County’s Measure “M”. These monies are legally restricted for the acquisition, construction, and improvement of public streets.
Road Maintenance and Rehabilitation Account (RMRA)
Senate Bill 1 (SB1) created the Road Maintenance and Rehabilitation Account (RMRA) to address deferred maintenance on the State Highway System, as well as the local street and road system. These funds are legally restricted for road maintenance, rehabilitation, and critical safety projects on the local streets and roads.
Public Safety Grants
This fund is used to account for law enforcement grants received such as the Supplemental Law Enforcement Account (SLESA) and Citizens' Option for Public Safety (COPS).
Air Quality Management District (AQMD)
This fund is used to account for the City’s share of vehicle registration fees that the State of California has allocated to address air quality concerns in Southern California. These monies are used for local and/or regional air quality maintenance programs.
Funds Description and Classifications
FY 2025-26 BUDGET | Aliso Viejo
154
Integrated Waste Management
This fund is used to account for the receipt of the California Beverage and Recycling Grant. Integrated Waste Management Funds have been budgeted to promote recycling and waste management within city facilities and at city events.
Other Grants
This fund is used to account for state, local and other grants received.
Technology Grants
This includes funds received by cable franchises for public, educational, and government (PEG) channels. These funds are used for technology upgrades, equipment, community outreach, broadcast of council meetings, and provide City information on the Government Access Channel.
Development Impact Fund
This fund is used to account for revenue received as a result of negotiated developer agreements for affordable housing, traf c mitigation, community enhancement, and open spaces.
Aliso Viejo Center
This fund is used to account for the operations of the Aliso Viejo Center. The Aliso Viejo Center is a City owned facility that serves as an ideal venue to accommodate an array of functions, such as banquets, wedding celebrations, conferences, and corporate events.
Aquatics Center
This fund is used to account for the operations of the Aliso Viejo Aquatic Center. The Aliso Viejo Aquatic Center is a City owned facility that provides residents with a resort-
style swimming complex that includes a lap pool, whirlpool, tot’s wading pool, snack bar, and patio.
CAPITAL IMPROVEMENT FUNDS
Street Improvements
This fund is used to account for the City’s street improvement projects.
Capital Improvements
This fund is used to account for the City’s Capital Improvements Projects that do not fall in the Street Improvement or Storm Water categories, such as facilities and capital equipment.
Storm Water
This fund is used to account for the City’s Storm Water related improvement projects.
Certi cates of Participation
This fund is used to account for capital expenditures associated with the development and construction of the Aliso Viejo Ranch. The capital costs associated with the Aliso Viejo Ranch project include the construction of buildings, landscaping, parking lot, and hydroponic farm.
Funds Description and Classifications
FY 2025-26 BUDGET | Aliso Viejo
155
Fund / Department Relationships
Funds Description and Classifications
FY 2025-26 BUDGET | Aliso Viejo
156
Fund Balance
2021-22 2022-23 2023-24 2024-25 2025-26
Fund Actual Actual Actual Est. Year-End Budgeted
101 General Fund 30,580,168 34,426,099 37,881,758 39,109,079 38,154,001 202 TCRF 76,109 60,982 76,068 84,668 86,568
203 Gas Tax 732,739 643,272 959,679 1,353,579 1,438,379 204 Measure M 1,314,963 890,039 1,903,028 2,149,870 889,886 205 RMRA 825,561 651,356 1,155,282 2,531,195 737,695
215 Public Safety Grants 129,018 171,447 288,518 330,775 353,098 221 AQMD Air Quality 1,041,367 1,145,742 1,480,498 1,420,498 208,498 225 Integrated Waste Management 83,592 88,400 70,924 155,670 16,670 231 Other Grants (314,029) (178,246) 44,085 44,085 44,085 241 Technology Grant 226,756 290,080 397,435 419,855 390,455 245 Development Impact 1,410,622 1,377,777 1,377,777 1,377,777 1,377,777 251 Federal Grant (85,717) (33,600) (14,062) (14,062) (14,062) 260 Aliso Viejo Center - 60,238 - - -
261 Aquatic Center - - - - -
311 Street Improvements - - - - -
331 Capital Improvements - - - - -
332 Storm Water Improvements - - - - -
340 COP - - - - -
411 Debt Service (3,268) 177 546 546 546
511 AV Ranch Foundation - 100 100 100 100
Total City Fund Balance 36,017,881 39,593,863 45,621,638 48,963,635 43,683,696 Summary of Fund Balance
FY 2025-26 BUDGET | Aliso Viejo
157
Consolidated Summary of Resources &
Appropriations
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $10M
$20M
$30M
$40M
$50M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $35,154,702$36,021,150$39,593,584$45,620,992$48,962,990 Revenues
TAXES $18,528,197$19,158,967$21,716,832$22,423,614$22,141,400 LICENSE & PERMIT FEES $714,168 $876,077 $785,622 $887,900 $992,900 FINES & FORFEITURES $173,133 $227,896 $296,431 $246,595 $210,000 USE OF MONEY & PROPERTY $867,838$2,013,960$3,302,965$2,688,547$2,379,000 INTERGOVERNMENTAL REVENUE $3,727,525$7,097,023$5,062,319$5,129,484$5,111,468 CURRENT SERVICE CHARGES $331,424 $506,699 $455,008 $362,100 $92,100 OTHER REVENUES $3,799,248$4,747,470$5,506,682$4,399,729$4,693,578 TRANSFERS IN $3,753,568$4,020,599$1,714,471 $810,255$1,010,335 Total Revenues $31,895,101$38,648,692$38,840,329$36,948,224$36,630,781 Expenditures
PERSONNEL - WAGES & SALARIES $3,196,077$3,451,752$4,044,900$3,749,600$4,181,085 PERSONNEL - BENEFITS $1,333,432$1,441,620$1,561,009$1,646,139$1,731,263 Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
158
Revenues by Fund
Historical Revenues by Fund
GENERAL FUND AV CENTER GAS TAX
SB1-RMRA AV AQUATIC CENTER MEASURE M
FEDERAL GRANTS OTHER GRANTS PUBLIC SAFETY GRANTS
AQMD TECHNOLOGY FUND INTEGRATED WASTE MGMT
TRAFFIC CONGESTION RLF DEVELOPMENT IMPACT
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
PROFESSIONAL & TECH. SERVICES $10,255,578$11,104,407$11,104,568$11,720,838$13,150,969 OPERATING EXPENDITURES $1,226,782$1,332,958$1,601,615$1,940,771$1,881,003 OTHER SERVICES $1,305,691$1,685,934$1,626,371$1,603,628$1,706,168 SUPPLIES $97,391 $113,344 $87,883 $155,922 $151,732
CONTRACT SERVICES $3,542,018$3,826,886$5,134,544$5,577,267$5,287,409 CAPITAL OUTLAY $167,084 $176,133 $120,798 $178,743 $186,677 TRANSFERS OUT $6,504,847$8,034,194$3,909,076$3,355,015$9,885,693 CAPITAL IMPROVEMENT $22,134 $253,526 $201,168 $73,072 - FACILITIES EXPENDITURES $3,377,622$3,655,666$3,420,981$3,605,229$3,748,721 Total Expenditures $31,028,653$35,076,421$32,812,912$33,606,224$41,910,720 Total Revenues Less Expenditures $866,448$3,572,271$6,027,417$3,342,000-$5,279,939 Ending Fund Balance $36,021,150$39,593,421$45,621,001$48,962,992$43,683,051 $32M$32M$32M
$39M$39M$39M $39M$39M$39M $37M$37M$37M $37M$37M$37M
-$3,031-$3,031-$3,031
FY2022 FY2023 FY2024 FY2025 FY2026
-$20M
0 $20M
$40M
$60M
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
159
FY26 Revenues by Fund
GENERAL FUND $26,841,585 73.28%
AV CENTER $3,315,078 9.05%
GAS TAX $1,459,500 3.98%
SB1-RMRA $1,386,500 3.79%
AV AQUATIC CENTER $1,183,950 3.23%
MEASURE M $1,056,000 2.88%
FEDERAL GRANTS $630,848 1.72%
OTHER GRANTS $365,620 1.00%
PUBLIC SAFETY GRANTS $209,000 0.57%
AQMD $88,000 0.24%
TECHNOLOGY FUND $75,800 0.21%
INTEGRATED WASTE MGMT $17,000 0.05%
TRAFFIC CONGESTION RLF $1,900 0.01%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
GENERAL FUND $24,542,009 $26,735,460 $28,051,009 $27,026,258 $26,841,585 TRAFFIC CONGESTION RLF -$3,031 $1,440 $15,086 $8,600 $1,900 GAS TAX $1,155,002 $1,323,713 $1,627,658 $1,536,700 $1,459,500 MEASURE M $862,377 $990,325 $1,220,146 $1,218,971 $1,056,000 SB1-RMRA $986,373 $1,148,894 $1,491,155 $1,465,913 $1,386,500 PUBLIC SAFETY GRANTS $183,951 $166,354 $237,869 $221,000 $209,000 AQMD $9,294 $104,375 $334,756 $90,000 $88,000
INTEGRATED WASTE MGMT $81,024 $13,088 $33,435 $159,746 $17,000 OTHER GRANTS $72,873 $174,575 $350,676 $200,000 $365,620 TECHNOLOGY FUND $100,812 $93,540 $152,117 $120,000 $75,800 DEVELOPMENT IMPACT - $6,250 - - -
FEDERAL GRANTS $67,054 $3,252,962 $566,599 $710,054 $630,848 AV CENTER $2,686,733 $3,549,365 $3,661,312 $2,984,332 $3,315,078 AV AQUATIC CENTER $1,150,632 $1,088,352 $1,098,511 $1,206,650 $1,183,950 Total Revenues $31,895,101 $38,648,692 $38,840,329 $36,948,224 $36,630,781
36.6M
Revenues by Fund
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
160
Revenues by Fund Type
Historical Revenues by Fund Type
GENERAL FUND SPECIAL REVENUE FUNDS
FY26 Revenues by Fund Type
GENERAL FUND $26,841,585 73.28%
SPECIAL REVENUE FUNDS $9,789,196 26.72%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
GENERAL FUND $24,542,009 $26,735,460 $28,051,009 $27,026,258 $26,841,585 SPECIAL REVENUE FUNDS $7,353,092 $11,913,232 $10,789,320 $9,921,966 $9,789,196 Total Revenues $31,895,101 $38,648,692 $38,840,329 $36,948,224 $36,630,781 $32M$32M$32M
$39M$39M$39M $39M$39M$39M $37M$37M$37M $37M$37M$37M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $20M
$40M
$60M
36.6M
Revenues by Fund Type
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
161
Expenditures by Fund
Historical Expenditures by Fund
GENERAL 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
FY26 Expenditures by Fund
GENERAL FUND $27,796,663 66.32%
AV CENTER $3,315,078 7.91%
SB1-RMRA $3,180,000 7.59%
MEASURE M $2,315,984 5.53%
GAS TAX $1,374,700 3.28%
AQMD $1,300,000 3.10%
AV AQUATIC CENTER $1,183,950 2.82%
FEDERAL GRANTS $630,848 1.51%
OTHER GRANTS $365,620 0.87%
PUBLIC SAFETY GRANTS $186,677 0.45%
INTEGRATED WASTE MGMT $156,000 0.37%
TECHNOLOGY FUND $105,200 0.25%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
GENERAL FUND $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663 $31M$31M$31M $35M$35M$35M $33M$33M$33M $34M$34M$34M
$42M$42M$42M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $20M
$40M
$60M
41.9M
Expenditures by Fund
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
162
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 $31,028,653 $35,076,421 $32,812,912 $33,606,224 $41,910,720 Expenditures by Fund Type
Historical Expenditures by Fund Type
GENERAL FUND SPECIAL REVENUE FUNDS
FY26 Expenditures by Fund Type
GENERAL FUND $27,796,663 66.32%
SPECIAL REVENUE FUNDS $14,114,057 33.68%
$31M$31M$31M $35M$35M$35M $33M$33M$33M $34M$34M$34M
$42M$42M$42M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $20M
$40M
$60M
41.9M
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
163
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
GENERAL FUND $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663 SPECIAL REVENUE FUNDS $9,935,357 $12,186,727 $8,217,571 $7,807,288 $14,114,057 Total Expenditures $31,028,653 $35,076,421 $32,812,912 $33,606,224 $41,910,720 Fund Balance
Fund Balance Projections
GENERAL FUND SPECIAL REVENUE FUNDS
Fund Balance FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
GENERAL FUND $30,580,169 $34,426,099 $37,881,758 $39,109,079 $38,154,001
SPECIAL
REVENUE FUNDS $5,440,981 $5,167,485 $7,739,234 $9,853,911 $5,529,050 Total Fund
Balance $36,021,150 $39,593,584 $45,620,992 $48,962,990 $43,683,051 Expenditures by Fund Type
$36M$36M$36M $40M$40M$40M
$46M$46M$46M $49M$49M$49M
$44M$44M$44M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $20M
$40M
$60M
Financial Summary
Consolidated Summary of Resources & Appropriations
FY 2025-26 BUDGET | Aliso Viejo
164
GENERAL FUND
Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $5M
$10M
$15M
$20M
$25M
$30M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
Beginning Fund Balance $27,131,457$30,580,169$34,426,099$37,881,758$39,109,079 Revenues
TAXES $18,420,699$19,063,829$21,634,911$22,345,614$22,075,100 LICENSE & PERMIT FEES $714,168 $876,077 $785,622 $887,900 $992,900 FINES & FORFEITURES $173,133 $227,896 $296,431 $246,595 $210,000 USE OF MONEY & PROPERTY $1,150,007$1,872,495$2,261,097$2,107,547$2,199,100 INTERGOVERNMENTAL REVENUE $64,675 $65,302 $156,612 $57,500 $67,500 CURRENT SERVICE CHARGES $331,424 $506,699 $455,008 $362,100 $92,100 OTHER REVENUES $70,271 $320,064 $906,111 $410,149 $415,500 TRANSFERS IN $3,617,632$3,803,096$1,555,219 $608,853 $789,385 Total Revenues $24,542,009$26,735,460$28,051,009$27,026,258$26,841,585 Expenditures
PERSONNEL - WAGES & SALARIES $3,196,077$3,451,752$4,044,900$3,749,600$4,181,085 PERSONNEL - BENEFITS $1,333,432$1,441,620$1,561,009$1,646,139$1,731,263 PROFESSIONAL & TECH. SERVICES $9,971,556$10,720,425$10,504,784$11,150,357$12,265,570 OPERATING EXPENDITURES $946,930$1,020,188$1,269,198$1,534,371$1,471,303
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
165
General Fund
General Fund Historical Revenues
GENERAL FUND
Sources of Revenue
Historical Revenues
TAXES TRANSFERS IN USE OF MONEY & PROPERTY
LICENSE & PERMIT FEES OTHER REVENUES CURRENT SERVICE CHARGES
FINES & FORFEITURES INTERGOVERNMENTAL REVENUE
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
Budget
FY 2026
Proposed
Budget
OTHER SERVICES $1,305,691$1,667,997$1,607,806$1,603,628$1,687,601 SUPPLIES $97,391 $113,344 $87,883 $150,922 $146,732
CONTRACT SERVICES $2,866,747$3,152,705$4,437,241$4,853,467$4,433,709 CAPITAL OUTLAY $2,205 $0 $0 $0 $0
TRANSFERS OUT $1,351,135$1,321,571$1,082,520$1,110,452$1,879,400 CAPITAL IMPROVEMENT $22,134 $92 $0 $0 $0
Total Expenditures $21,093,297$22,889,693$24,595,341$25,798,936$27,796,663 Total Revenues Less Expenditures $3,448,712$3,845,766$3,455,668$1,227,322 -$955,078 Ending Fund Balance $30,580,169$34,425,936$37,881,767$39,109,080$38,154,001 $25M$25M$25M $27M$27M$27M $28M$28M$28M $27M$27M$27M $27M$27M$27M FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
$25M$25M$25M $27M$27M$27M $28M$28M$28M $27M$27M$27M $27M$27M$27M FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
166
FY25 Revenues by Source
TAXES $22,075,100 82.24%
USE OF MONEY & PROPERTY $2,199,100 8.19%
LICENSE & PERMIT FEES $992,900 3.70%
TRANSFERS IN $789,385 2.94%
OTHER REVENUES $415,500 1.55%
FINES & FORFEITURES $210,000 0.78%
CURRENT SERVICE CHARGES $92,100 0.34%
INTERGOVERNMENTAL
REVENUE
$67,500 0.25%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
TAXES
CURRENT - SECURED $2,893,161 $3,023,925 $3,164,983 $3,420,000 $3,310,000 CURRENT - UNSECURED $90,637 $89,462 $96,534 $85,000 $95,000 PRIOR YEAR TAXES $28,433 $25,491 $28,563 $25,000 $25,000 SUPPLEMENTAL ROLL $68,707 $132,555 $84,846 $60,000 $60,000
MISCELLANEOUS
PROPERTY TAX $2,860 $12,847 $23,726 $1,000 $1,000
PROPERTY TAX IN LIEU $5,648,353 $5,894,667 $6,137,336 $6,335,000 $6,600,000
REAL PROPERTY
TRANSFER TAX $466,032 $267,009 $314,814 $200,000 $175,000
HOMEOWNER PROP
TAX RELIEF $13,555 $13,570 $13,064 $13,000 $13,000
GENERAL SALES TAX $6,117,932 $6,244,171 $8,359,623 $8,900,001 $8,520,000 FRANCHISE-ELECTRIC $446,977 $617,070 $638,922 $665,270 $678,000 FRANCHISE-GAS $92,098 $120,084 $170,479 $99,463 $102,000 FRANCHISE-CABLE TV $537,489 $475,687 $409,607 $375,674 $323,000
FRANCHISE-WASTE
COLLECTION $451,640 $471,816 $511,968 $532,118 $533,000 FRANCHISE-OTHER $108,537 $57,342 $62,636 - -
COUNTY FIRE TAX
CREDIT $315 $105 - - $100
PUBLIC UTILITY TAX $40,900 $47,503 $47,237 $40,000 $40,000
TRANSIENT OCCUPANCY
TAX $1,413,074 $1,570,525 $1,570,575 $1,594,088 $1,600,000 Total TAXES $18,420,699 $19,063,829 $21,634,911 $22,345,614 $22,075,100
26.8M
Detailed Revenues
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
167
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
LICENSE & PERMIT FEES
BUILDING PERMITS $279,321 $140,589 $100,510 $250,300 $355,300 ELECTRICAL PERMITS $75,694 $3,206 -$259 $1,000 $1,000
PLUMBING PERMITS $81,737 $94,636 $82,556 $75,000 $75,000 MECHANICAL PERMITS $79,704 $87,969 $91,589 $85,000 $85,000 C & D PERMITS $25,206 $23,497 $27,269 $25,000 $25,000
AUP $3,402 - - - -
TUP $1,167 $607 $653 $600 $600
EXCEPTION PERMIT $5,289 $3,154 $848 $1,000 $1,000
ZONING/HOA/REVIEW $2,034 $1,135 $1,152 $1,000 $1,000
SIGNAGE $4,957 $5,663 $3,087 $4,000 $4,000
RE-INSP/SPECIAL INSP
PERMITS $198 $344 $250 - -
USE PERMIT $41,543 $53,002 $40,571 $40,000 $40,000
ISSUANCE FEE $96,913 $450,892 $433,218 $400,000 $400,000 MASSAGE LICENSE FEES - $227 - - -
WATER QUALITY $17,004 $11,158 $4,179 $5,000 $5,000
Total LICENSE & PERMIT
FEES $714,168 $876,077 $785,622 $887,900 $992,900
FINES & FORFEITURES
VEHICLE CODE FINES $75,160 $70,350 $79,473 $60,000 $75,000 PARKING CITATIONS $97,973 $157,546 $216,957 $186,595 $135,000 Total FINES &
FORFEITURES $173,133 $227,896 $296,431 $246,595 $210,000
USE OF MONEY &
PROPERTY
INVESTMENT EARNINGS -$318,666 $321,058 $708,216 $800,000 $850,000 FACILITY RENTAL - - - - $22,500
PROGRAM REVENUE - $18,156 - - -
INTEREST REVENUE -
LEASE $1,669 $771 $4,200 - $982
RENT-CITY HALL LEASE $198,248 $225,898 $205,993 $147,547 $65,618 FACILITY RENTAL $441,263 $476,386 $523,836 $418,000 $500,000 OTHER INCOME $58,810 $55,494 $67,191 $110,000 $90,000
PROGRAM REVENUE $205 $410 $3,976 $1,500 $3,500
CONTRACT CLASSES $651,471 $665,316 $608,509 $516,500 $550,000 CITY CAMP REVENUE $108,538 $98,776 $129,795 $108,000 $110,000 REFUNDS $8,470 $10,230 $9,381 $6,000 $6,500
Total USE OF MONEY &
PROPERTY $1,150,007 $1,872,495 $2,261,097 $2,107,547 $2,199,100
INTERGOVERNMENTAL
REVENUE
MOTOR VEHICLE
LICENSE FEE $57,547 $53,145 $64,044 $50,000 $60,000
STATE MANDATED
REIMBURSEMENT $7,128 $12,157 $92,568 $7,500 $7,500
Total
INTERGOVERNMENTAL
REVENUE
$64,675 $65,302 $156,612 $57,500 $67,500
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
168
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
CURRENT SERVICE
CHARGES
SALES OF
PUBLICATIONS $3 - - - -
ENGINEERING FEES $3,943 $6,936 $13,589 $3,000 $3,000
TRANSPORTATION
PERMIT $3,189 $2,926 $2,905 $3,000 $3,000
ENCROACHMENT
PERMITS $4,711 $5,527 $5,447 $4,000 $4,000
WQMP $24,470 $23,393 $21,576 $10,000 $10,000
PLANNING FEES $13,726 $7,986 $12,041 $7,500 $7,500
ENVIRONMENTAL
FEES/CEQA $871 $1,003 $1,171 $1,000 $1,000
GENERAL PLAN $11,511 $42,301 $35,110 $30,000 $30,000
SPECIAL EVENTS FEES $893 $1,383 $2,000 $1,000 $1,000
SIDEWALK VENDOR
PERMIT $480 - - - -
PUBLIC NOTIFICATION
FEE $242 $1,792 $569 $500 $500
PLAN CHECK FEES $228,512 $379,443 $342,593 $275,000 $20,000 SMIP $111 $622 $339 $750 $750
CASP CERT/TRNG $3,452 $3,602 $1,322 $2,000 $2,000
BUILDING STANDARD
FEE (CBSC) $151 $292 $178 $350 $350
SCANNING $23,354 $28,292 $11,851 $20,000 $5,000
CODE ENFORCEMENT
CITATIONS $11,808 $1,200 $4,317 $4,000 $4,000
Total CURRENT SERVICE
CHARGES $331,424 $506,699 $455,008 $362,100 $92,100
OTHER REVENUES
INFORMATION
TECHNOLOGY FEE $49,541 $62,923 $54,588 $50,000 $50,000
MISCELLANEOUS
REVENUE $16,525 $244,782 $592,075 $57,949 $66,000
ADMINISTRATIVE
REVENUE $4,080 $12,233 $8,759 $22,000 $22,000
RETURNED CHECK
CHARGES $125 $125 - $200 -
FARM RENTAL REVENUE - - $250,689 $280,000 $277,500
Total OTHER REVENUES $70,271 $320,064 $906,111 $410,149 $415,500
TRANSFERS IN
INTERFUND TRANSFERS $3,348,755 $3,803,096 $1,552,629 $608,853 $789,385 INTERFUND TRANSFERS $268,877 - $2,590 - -
Total TRANSFERS IN $3,617,632 $3,803,096 $1,555,219 $608,853 $789,385 Total Revenues $24,542,009 $26,735,460 $28,051,009 $27,026,258 $26,841,585
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
169
General Fund Expenditures
General Fund Historical Expenditures
GENERAL FUND
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
GENERAL FUND $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663 Total Expenditures $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663 Expenditures by Function
Historical Expenditures by Function
PUBLIC SAFETY ADMINISTRATION & SUPPORT COMMUNITY AND ECONOMIC
DEVELOPMENT
RECREATION & COMMUNITY
SERVICES
PUBLIC WORKS TRANSFERS OUT
CAPITAL IMPROVEMENT
$21M$21M$21M $23M$23M$23M $25M$25M$25M $26M$26M$26M $28M$28M$28M FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
Total General Fund Expenditures
$21M$21M$21M $23M$23M$23M $25M$25M$25M $26M$26M$26M $28M$28M$28M FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
170
FY26 Expenditures by Function
PUBLIC SAFETY $11,794,417 42.43%
ADMINISTRATION & SUPPORT $5,102,514 18.36%
COMMUNITY AND ECONOMIC
DEVELOPMENT
$3,903,498 14.04%
RECREATION & COMMUNITY
SERVICES
$3,094,207 11.13%
PUBLIC WORKS $2,022,627 7.28%
TRANSFERS OUT $1,879,400 6.76%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
ADMINISTRATION &
SUPPORT $4,283,890 $4,898,540 $5,056,226 $5,013,739 $5,102,514
COMMUNITY AND
ECONOMIC DEVELOPMENT $1,952,632 $2,495,596 $3,982,795 $4,186,826 $3,903,498
RECREATION &
COMMUNITY SERVICES $2,324,010 $2,471,198 $2,743,811 $2,996,132 $3,094,207 PUBLIC WORKS $1,818,972 $1,664,540 $1,724,590 $1,859,500 $2,022,627 PUBLIC SAFETY $9,340,524 $10,038,157 $10,005,400 $10,632,287 $11,794,417 CAPITAL IMPROVEMENT $22,134 $92 - - -
TRANSFERS OUT $1,351,135 $1,321,571 $1,082,520 $1,110,452 $1,879,400 Total Expenditures $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663 Note: Transfers Out includes $657,450 to the City's Debt Service Fund, $1,001,000 to the Capital Improvement Fund, and $220,950 to the Aliso Viejo Aquatic Center Fund.
27.8M
Expenditures by Function
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
171
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES CONTRACT SERVICES PERSONNEL - WAGES & SALARIES
OTHER SERVICES PERSONNEL - BENEFITS TRANSFERS OUT
OPERATING EXPENDITURES SUPPLIES CAPITAL IMPROVEMENT
CAPITAL OUTLAY
FY26 Expenditures by Expense Type
PROFESSIONAL & TECH.
SERVICES
$12,265,570 44.13%
CONTRACT SERVICES $4,433,709 15.95%
PERSONNEL - WAGES &
SALARIES
$4,181,085 15.04%
TRANSFERS OUT $1,879,400 6.76%
PERSONNEL - BENEFITS $1,731,263 6.23%
OTHER SERVICES $1,687,601 6.07%
OPERATING EXPENDITURES $1,471,303 5.29%
SUPPLIES $146,732 0.53%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
PERSONNEL - WAGES &
SALARIES $3,196,077 $3,451,752 $4,044,900 $3,749,600 $4,181,085 PERSONNEL - BENEFITS $1,333,432 $1,441,620 $1,561,009 $1,646,139 $1,731,263 $21M$21M$21M $23M$23M$23M $25M$25M$25M $26M$26M$26M $28M$28M$28M FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
27.8M
Expenditures by Expense Type
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
172
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026
Proposed Budget
PROFESSIONAL & TECH.
SERVICES $9,971,556 $10,720,425 $10,504,784 $11,150,357 $12,265,570 OPERATING EXPENDITURES $946,930 $1,020,188 $1,269,198 $1,534,371 $1,471,303 OTHER SERVICES $1,305,691 $1,667,997 $1,607,806 $1,603,628 $1,687,601 SUPPLIES $97,391 $113,344 $87,883 $150,922 $146,732
CONTRACT SERVICES $2,866,747 $3,152,705 $4,437,241 $4,853,467 $4,433,709 CAPITAL OUTLAY $2,205 - - - -
TRANSFERS OUT $1,351,135 $1,321,571 $1,082,520 $1,110,452 $1,879,400 CAPITAL IMPROVEMENT $22,134 $92 - - -
Total Expenditures $21,093,297 $22,889,693 $24,595,341 $25,798,936 $27,796,663
GENERAL FUND
FY 2025-26 BUDGET | Aliso Viejo
173
Departments Summary
Organizational Structure
Authorized Full-Time Positions by Department
Department Authorized Full-Time Positions
City Manager 2.0
Community & Economic Development 5.0
Finance 4.0
Government Services 3.0
Human Resources 1.0
Information Technology 3.0
Public Works 4.0
Recreation & Community Services 7.0
Total 29.0
Organization Chart
Residents of Aliso Viejo
Aliso Viejo City Council
City Attorney City Manager
Human Resources
Employee Relations
Recruitment
Financial Services
Budget
Accounting & FinancialReporting
Purchasing
Treasury
Information Technology
Software Maintenance
Hardware Maintenance
Cyber Security
Recreation & CommunityServices
Recreation Activities
Recreation Facilities
Special Events
Community & EconomicDevelopment
Planning
Building & Safety
Code Enforcement
Economic Development
Public Works
Engineering
Street & BuildingMaintenance
EnvironmentalCompliance
Capital Improvement
Public Safety
Law Enforcement
Emergency OperationsManagement
Animal Control
Crime Prevention
City Clerk
Departments Summary
FY 2025-26 BUDGET | Aliso Viejo
174
Administration and Support
The City's Administration and Support Function includes the City Council, City Manager's Of ce, Human Resources, Government Services, City Attorney, Financial Services, Information Technology, Central Services, and maintenance of City Hall.
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
$6M
Administration and Support
FY 2025-26 BUDGET | Aliso Viejo
175
Expenditures by Department
Historical Expenditures by Department
INFORMATION TECHNOLOGY FINANCE NON-DEPARTMENTAL
CITY MANAGER CITY ATTORNEY CITY CLERK
CITY COUNCIL HUMAN RESOURCES
FY26 Expenditures by Department
INFORMATION TECHNOLOGY $1,065,320 20.88%
FINANCE $962,140 18.86%
NON-DEPARTMENTAL $944,377 18.51%
CITY MANAGER $616,610 12.08%
CITY CLERK $613,143 12.02%
CITY ATTORNEY $482,500 9.46%
HUMAN RESOURCES $210,864 4.13%
CITY COUNCIL $207,560 4.07%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
CITY COUNCIL $184,762 $183,014 $180,466 $208,820 $207,560 CITY MANAGER $686,092 $742,137 $1,008,952 $648,950 $616,610 HUMAN RESOURCES $161,248 $184,192 $189,435 $193,843 $210,864 CITY CLERK $424,599 $532,489 $514,263 $530,128 $613,143 CITY ATTORNEY $622,995 $770,164 $486,548 $482,400 $482,500 FINANCE $667,581 $821,193 $776,072 $904,940 $962,140
$4M$4M$4M
$5M$5M$5M $5M$5M$5M $5M$5M$5M $5M$5M$5M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
5.1M
Expenditures by Department
Administration and Support
FY 2025-26 BUDGET | Aliso Viejo
176
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
INFORMATION
TECHNOLOGY $864,958 $917,195 $1,090,498 $1,128,286 $1,065,320 NON-DEPARTMENTAL $671,655 $748,155 $809,992 $916,372 $944,377 Total Expenditures $4,283,890 $4,898,540 $5,056,226 $5,013,739 $5,102,514 Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES
OTHER SERVICES OPERATING EXPENDITURES CONTRACT SERVICES
SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - WAGES &
SALARIES
$1,924,335 37.71%
PERSONNEL - BENEFITS $932,937 18.28%
PROFESSIONAL & TECH.
SERVICES
$767,987 15.05%
OTHER SERVICES $751,126 14.72%
OPERATING EXPENDITURES $578,143 11.33%
CONTRACT SERVICES $101,500 1.99%
SUPPLIES $46,486 0.91%
$4M$4M$4M
$5M$5M$5M $5M$5M$5M $5M$5M$5M $5M$5M$5M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
5.1M
Administration and Support
FY 2025-26 BUDGET | Aliso Viejo
177
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES $1,583,616 $1,756,546 $2,083,847 $1,761,540 $1,924,335 PERSONNEL - BENEFITS $750,389 $835,670 $864,656 $929,449 $932,937 PROFESSIONAL & TECH.
SERVICES $760,486 $700,692 $714,323 $761,122 $767,987
OPERATING EXPENDITURES $457,571 $539,336 $564,485 $675,020 $578,143 OTHER SERVICES $454,307 $659,051 $698,647 $728,772 $751,126 SUPPLIES $34,993 $45,242 $32,935 $46,436 $46,486
CONTRACT SERVICES $242,528 $362,003 $97,332 $111,400 $101,500 Total Expenditures $4,283,890 $4,898,540 $5,056,226 $5,013,739 $5,102,514 Expenditures by Expense Type
Administration and Support
FY 2025-26 BUDGET | Aliso Viejo
178
City Council
The City Council is elected by the citizens of Aliso Viejo to serve as the legislative body of the City. The City Council establishes policies re ecting the needs and priorities of the community, adopts laws and regulations to govern Aliso Viejo, and provides direction to the City Manager to maintain the quality of municipal services with scally sustainable decisions.
Council members also represent the City on various intergovernmental organizations to achieve governmental cooperation, support legislation and create programs that are consistent with the needs of the community.
The operating costs for the City Council are mainly comprised of Council stipend and bene ts, and meeting and conference costs related to various governmental organizations.
Staff Summary
Elected Of cials 2022 2023 2024 2025 2026
Mayor 1.0 1.0 1.0 1.0 1.0
Mayor Pro Tem 1.0 1.0 1.0 1.0 1.0
City Council Members 3.0 3.0 3.0 3.0 3.0
Total 5.0 5.0 5.0 5.0 5.0
Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
City Council
FY 2025-26 BUDGET | Aliso Viejo
179
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - BENEFITS PERSONNEL - WAGES & SALARIES OTHER SERVICES
SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - BENEFITS $143,260 69.02%
OTHER SERVICES $31,700 15.27%
PERSONNEL - WAGES & SALARIES $31,200 15.03%
SUPPLIES $1,400 0.67%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
CITY COUNCIL
COMPENSATION $31,200 $31,502 $31,200 $31,200 $31,200
Total PERSONNEL - WAGES
& SALARIES $31,200 $31,502 $31,200 $31,200 $31,200
PERSONNEL - BENEFITS
RETIREMENT $5,213 $5,275 $5,314 $5,575 $5,575
FICA/MEDICARE $1,723 $1,647 $2,244 $2,405 $2,405
$185K$185K$185K $183K$183K$183K $180K$180K$180K
$209K$209K$209K $208K$208K$208K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
208K
Expenditures by Expense Type
City Council
FY 2025-26 BUDGET | Aliso Viejo
180
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
STATE UNEMPMNT
INS/CLAIMS $686 $662 $1,074 $725 $725
MEDICAL INSURANCE $37,972 $40,358 $3,360 $1,935 -
DENTAL INSURANCE $3,630 $3,546 - - -
VISION INSURANCE $471 $471 - - -
COUNCIL DEFERRED
COMP $87,645 $82,099 $127,183 $134,555 $134,555
Total PERSONNEL -
BENEFITS $137,340 $134,057 $139,175 $145,195 $143,260
OTHER SERVICES
ADVERTISING &
PROMOTIONS $725 $350 $701 $700 $1,000
AWARDS &
RECOGNITION $158 $141 $126 $500 $500
COMMUNICATION $2,966 $2,713 $3,082 $3,600 $3,600
COUNCIL EVENTS - - - $1,100 $1,100
MTGS/CONF./TRNG &
DEV. $11,774 $13,096 $6,152 $25,000 $25,000
MEMBERSHIP & DUES $150 $375 - $125 $500
Total OTHER SERVICES $15,773 $16,676 $10,060 $31,025 $31,700
SUPPLIES
SUPPLIES $449 $779 $31 $1,400 $1,400
Total SUPPLIES $449 $779 $31 $1,400 $1,400
Total Expenditures $184,762 $183,014 $180,466 $208,820 $207,560 City Council
FY 2025-26 BUDGET | Aliso Viejo
181
City Manager
The City Manager is responsible for the general management of all City operations and personnel. This responsibility includes administering City contracts and agreements, advising the City Council on legislative and administrative concerns, overseeing intergovernmental relations, public relations, providing scal management, and ensuring that all City operations are conducted economically, ef ciently, and effectively. Operating costs for the City Manager Department include memberships, meetings, and conference costs related to professional organizations.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
City Manager 1.0 1.0 1.0 1.0 1.0
Management Analyst 1.0 1.0 1.0 1.0 -
Executive Assistant 1.0 1.0 1.0 1.0 1.0
Total 3.0 3.0 3.0 3.0 2.0
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
City Manager
FY 2025-26 BUDGET | Aliso Viejo
182
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS OTHER SERVICES
SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $413,100 67.00%
PERSONNEL - BENEFITS $182,155 29.54%
OTHER SERVICES $18,755 3.04%
SUPPLIES $2,600 0.42%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $478,757 $521,584 $797,529 $410,100 $392,000 PART TIME WAGES $1,508 - $4 - -
OVERTIME PAY $10,054 $665 $1,701 $8,000 $8,000
LEAVE CASH OUT - - - - $13,100
Total PERSONNEL - WAGES
& SALARIES $490,320 $522,249 $799,235 $418,100 $413,100
PERSONNEL - BENEFITS
RETIREMENT $77,020 $86,634 $83,007 $106,990 $98,175
FICA/MEDICARE $7,845 $8,278 $12,471 $8,400 $6,025
$686K$686K$686K $742K$742K$742K
$1M$1M$1M
$649K$649K$649K $617K$617K$617K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
617K
Expenditures by Expense Type
City Manager
FY 2025-26 BUDGET | Aliso Viejo
183
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
STATE UNEMPMNT
INS/CLAIMS $467 $441 $630 $530 $355
MEDICAL INSURANCE $37,645 $35,446 $32,572 $29,135 $13,270 DENTAL INSURANCE $3,004 $2,574 $1,670 $1,760 $790
VISION INSURANCE $437 $368 $273 $290 $115
LIFE INSURANCE $1,942 $2,118 $1,865 $2,400 $1,805
FLEX BENEFITS - $385 $567 - -
BENEFIT CASH OUT $40,860 $55,049 $56,374 $54,200 $52,320 VEHICLE/CELL $12,395 $12,545 $10,123 $13,200 $9,300
Total PERSONNEL -
BENEFITS $181,614 $203,837 $199,552 $216,905 $182,155
OTHER SERVICES
COMMUNICATION $1,092 $2,202 $1,743 $1,700 $1,650
POSTAGE - $22 - - -
MTGS/CONF./TRNG &
DEV. $7,878 $8,545 $4,397 $5,515 $14,515
MEMBERSHIP & DUES $3,641 $3,587 $2,817 $4,130 $2,590
Total OTHER SERVICES $12,611 $14,356 $8,957 $11,345 $18,755
SUPPLIES
SUPPLIES $527 $202 $115 $1,500 $1,500
PUBLICATIONS/REF
MATERIAL $1,020 $1,493 $1,093 $1,100 $1,100
Total SUPPLIES $1,547 $1,695 $1,208 $2,600 $2,600
Total Expenditures $686,092 $742,137 $1,008,952 $648,950 $616,610 City Manager
FY 2025-26 BUDGET | Aliso Viejo
184
Human Resources
The Human Resources Division provides overall policy direction on human resource management issues and administrative support functions related to the management of employees for all City departments. These services include classi cation and compensation, recruitment, bene t administration, and employee development. Budget expenditures include costs associated with recruitment, such as software and background checks, training, and employee relations programs.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Human Resources Analyst 1.0 1.0 1.0 1.0 1.0
Total 1.0 1.0 1.0 1.0 1.0
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
$250K
Human Resources
FY 2025-26 BUDGET | Aliso Viejo
185
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS OTHER SERVICES PROFESSIONAL & TECH. SERVICES SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $123,835 58.73%
PERSONNEL - BENEFITS $41,927 19.88%
PROFESSIONAL & TECH. SERVICES $26,151 12.40%
OTHER SERVICES $16,551 7.85%
SUPPLIES $2,400 1.14%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $88,307 $105,981 $111,818 $122,550 $121,500 PART TIME WAGES $19,657 $3,566 - $3,450 -
LEAVE CASH OUT - - $2,203 - $2,335
Total PERSONNEL - WAGES
& SALARIES $107,964 $109,546 $114,021 $126,000 $123,835
PERSONNEL - BENEFITS
RETIREMENT $15,676 $13,663 $8,654 $9,550 $10,136
FICA/MEDICARE $1,729 $1,836 $1,846 $2,025 $1,805
$161K$161K$161K $184K$184K$184K $189K$189K$189K $194K$194K$194K $211K$211K$211K FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
211K
Expenditures by Expense Type
Human Resources
FY 2025-26 BUDGET | Aliso Viejo
186
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
STATE UNEMPMNT
INS/CLAIMS $255 $222 $161 $176 $176
MEDICAL INSURANCE $4,059 $7,810 $9,076 $9,600 $10,380
DENTAL INSURANCE $258 $567 $560 $560 $560
VISION INSURANCE $61 $112 $112 $115 $115
LIFE INSURANCE $343 $568 $615 $750 $765
BENEFIT CASH OUT $10,680 $18,398 $18,004 $18,115 $17,990 VEHICLE/CELL $150 - - - -
Total PERSONNEL -
BENEFITS $33,213 $43,176 $39,027 $40,891 $41,927
PROFESSIONAL & TECH.
SERVICES
OTHER CONTRACTUAL
SERVICES $7,917 $7,461 $21,250 $8,001 $26,151
Total PROFESSIONAL &
TECH. SERVICES $7,917 $7,461 $21,250 $8,001 $26,151
OTHER SERVICES
MTGS/CONF./TRNG &
DEV. $9,447 $21,507 $13,046 $15,501 $15,501
MEMBERSHIP & DUES $720 $885 $498 $1,050 $1,050
Total OTHER SERVICES $10,167 $22,392 $13,544 $16,551 $16,551
SUPPLIES
SUPPLIES $855 $877 $951 $1,400 $1,400
OPERATING SUPPLIES $1,133 $740 $641 $1,000 $1,000
Total SUPPLIES $1,988 $1,617 $1,592 $2,400 $2,400
Total Expenditures $161,248 $184,192 $189,435 $193,843 $210,864 Human Resources
FY 2025-26 BUDGET | Aliso Viejo
187
Government Services
The Government Services Department supports municipal functions through the administration of legislation processes, election services, records management, public information, communications, and risk management. The City Clerk serves as the City's Election Of cial, Public Information Of cer, Political Reform Act Filing Of cer, Custodian of Records, and Compliance Of cer. The Department conducts municipal elections and administers Political Reform Act requirements related to campaign disclosure statements, con ict of interest lings, and AB1243 ethics training. The City Clerk ensures meetings, agendas, minutes, reports, public notices, resolutions, and ordinances are prepared, posted, and published pursuant to all legal statutes, as well as attends, monitors, and retains complete records of City Council proceedings. The City Clerk ensures open and transparent access to the public through records-related services, including records management, retention, and Public Records Act programs. The Department also oversees the dissemination of timely and accurate public information about City operations, projects, policies, services, and programs through traditional media, social media, and online.
Operating expenditures for the Government Services Department are composed primarily of election costs, professional and contract services related to records retention, publication of legally required notices, and maintaining and updating the Municipal Code in compliance with legal requirements.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Director of Government Services 1.0 1.0 1.0 1.0 -
City Clerk - - - - 1.0
Management Analyst - - - - 1.0
Administrative Secretary/Of ce Specialist 1.0 1.0 1.0 1.0 1.0 Of ce Assistant 0.5 0.5 0.5 0.5 0.5
Total 2.5 2.5 2.5 2.5 3.5
Government Services
FY 2025-26 BUDGET | Aliso Viejo
188
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES
OTHER SERVICES CONTRACT SERVICES SUPPLIES
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
$425K$425K$425K
$532K$532K$532K $514K$514K$514K $530K$530K$530K
$613K$613K$613K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
Government Services
FY 2025-26 BUDGET | Aliso Viejo
189
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $391,200 63.80%
PERSONNEL - BENEFITS $148,393 24.20%
PROFESSIONAL & TECH. SERVICES $50,070 8.17%
OTHER SERVICES $18,380 3.00%
CONTRACT SERVICES $4,000 0.65%
SUPPLIES $1,100 0.18%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $238,381 $261,073 $293,659 $242,300 $356,000 PART TIME WAGES $16,484 $21,246 $21,090 $25,830 $28,000 OVERTIME PAY $64 $650 $649 $2,000 $2,000
LEAVE CASH OUT - - $4,800 - $5,200
Total PERSONNEL - WAGES
& SALARIES $254,929 $282,969 $320,198 $270,130 $391,200
PERSONNEL - BENEFITS
RETIREMENT $52,449 $59,175 $70,740 $81,135 $50,507
FICA/MEDICARE $3,959 $4,340 $4,807 $4,870 $5,710
STATE UNEMPMNT
INS/CLAIMS $604 $555 $679 $528 $706
MEDICAL INSURANCE $29,848 $31,765 $35,591 $36,100 $39,860 DENTAL INSURANCE $3,326 $3,238 $3,193 $3,200 $2,965
VISION INSURANCE $466 $466 $466 $470 $435
LIFE INSURANCE $1,296 $1,476 $1,547 $1,650 $2,250
BENEFIT CASH OUT $18,213 $18,305 $16,952 $15,205 $44,160 VEHICLE/CELL $900 $900 $2,220 $900 $1,800
Total PERSONNEL -
BENEFITS $111,061 $120,220 $136,196 $144,058 $148,393
PROFESSIONAL & TECH.
SERVICES
LEGAL NOTICES $10,993 $10,881 $5,285 $8,500 $8,500
TECHNOLOGY SERVICES $34,625 $44,266 $36,400 $38,000 $38,420
OTHER CONTRACTUAL
SERVICES $1,054 $660 $385 $3,000 $3,150
613K
Expenditures by Expense Type
Government Services
FY 2025-26 BUDGET | Aliso Viejo
190
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total PROFESSIONAL &
TECH. SERVICES $46,673 $55,807 $42,070 $49,500 $50,070
OTHER SERVICES
AWARDS &
RECOGNITION $670 $902 $921 $1,000 $1,000
MTGS/CONF./TRNG &
DEV. $7,819 $9,765 $9,702 $9,000 $14,700
MEMBERSHIP & DUES $1,020 $2,095 $1,625 $1,640 $2,680
ELECTION - $55,786 $523 $50,000 -
Total OTHER SERVICES $9,509 $68,548 $12,770 $61,640 $18,380
SUPPLIES
SUPPLIES $457 $509 $419 $500 $600
PUBLICATIONS/REF
MATERIAL $44 - $427 $300 $500
OPERATING SUPPLIES - $120 $120 - -
Total SUPPLIES $501 $629 $965 $800 $1,100
CONTRACT SERVICES
CODIFICATION $1,927 $4,316 $2,063 $4,000 $4,000
Total CONTRACT SERVICES $1,927 $4,316 $2,063 $4,000 $4,000 Total Expenditures $424,599 $532,489 $514,263 $530,128 $613,143 Government Services
FY 2025-26 BUDGET | Aliso Viejo
191
City Attorney
The City Attorney serves as the legal counsel to the City Council, City Manager, and City staff on all legal aspects of municipal operations. Legal services include legal advice and analysis, preparation of legislation including ordinances and resolutions, drafting or review of contracts and agreements, conducting research and supporting the City in litigation, civil and criminal actions, and code enforcement. Other services include keeping the City Council, City Manager, and staff advised of current laws affecting decisions and programs of the City. This service is provided through a contract with the law rm of Best Best & Krieger LLP.
City Attorney operating expenditures include services for contract development and negotiations, code enforcement issues, compliance with NPDES, litigation, employment law, and general guidance on all legal matters.
Staff Summary
Legal services are provided through contract services with Best Best, and Krieger, LLP.
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
$1,000K
City Attorney
FY 2025-26 BUDGET | Aliso Viejo
192
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES CONTRACT SERVICES OTHER SERVICES FY26 Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES $310,000 64.25%
CONTRACT SERVICES $97,500 20.21%
OTHER SERVICES $75,000 15.54%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.
SERVICES
LEGAL SERVICES $347,591 $322,367 $349,903 $300,000 $310,000 Total PROFESSIONAL &
TECH. SERVICES $347,591 $322,367 $349,903 $300,000 $310,000
OTHER SERVICES
SPECIAL PROJECTS $34,803 $90,110 $41,376 $75,000 $75,000 Total OTHER SERVICES $34,803 $90,110 $41,376 $75,000 $75,000
CONTRACT SERVICES
NPDES $743 $1,745 $2,110 $5,000 $5,000
GENERAL PLAN - - $23,429 $21,000 $10,000
ZONING CODE $4,470 $5,165 $1,690 $7,500 $7,500
LITIGATION $235,388 $350,778 $68,040 $73,900 $75,000
$623K$623K$623K
$770K$770K$770K
$487K$487K$487K $482K$482K$482K $483K$483K$483K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
483K
Expenditures by Expense Type
City Attorney
FY 2025-26 BUDGET | Aliso Viejo
193
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total CONTRACT SERVICES $240,601 $357,687 $95,268 $107,400 $97,500 Total Expenditures $622,995 $770,164 $486,548 $482,400 $482,500 City Attorney
FY 2025-26 BUDGET | Aliso Viejo
194
Financial Services
The Financial Services Department administers the nancial operations of the City through Budgeting, Accounting, Treasury, Purchasing, and Payroll functions. This department is responsible for safeguarding the City's nancial assets through prudent internal control policies, providing responsive accounting services within Generally Accepted Accounting Principles, providing strategic and nancial planning support, and maintaining budgetary control over all City funds. The Financial Services Department is also responsible for the preparation and administration of the City's annual budget as well as the safety, liquidity, and maximization of the yields of the City's nancial resources in accordance with the City's Investment Policy.
Speci c functions include: annual nancial report preparation, nancial audits, treasury portfolio administration, ledger reconciliation, recordation of City revenues, banking services, accounts payable, accounts receivable, payroll, xed assets management, budget development, and maintenance of the nancial system.
Financial Services' operating costs are primarily comprised of contractual services related to the annual audit and nancial review, property and sales tax monitoring, and scal analysis and strategic planning. Included are meeting and conference costs related to staff development and technology costs related to payroll services and nancial software support.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Director of Financial Services/City Treasurer 1.0 1.0 1.0 1.0 1.0 Financial Services Manager 1.0 - - - -
Accounting Supervisor - 1.0 1.0 - -
Senior Accountant - - - 1.0 1.0
Accountant/Payroll 1.4 1.0 1.0 1.0 1.0
Accounting Technician 1.0 1.0 1.0 1.0 1.0
Of ce Assistant - 0.2 0.2 - -
Total 4.4 4.2 4.2 4.0 4.0
Financial Services
FY 2025-26 BUDGET | Aliso Viejo
195
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES
OTHER SERVICES SUPPLIES
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$668K$668K$668K
$821K$821K$821K $776K$776K$776K
$905K$905K$905K $962K$962K$962K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
Financial Services
FY 2025-26 BUDGET | Aliso Viejo
196
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $541,500 56.28%
PERSONNEL - BENEFITS $239,440 24.89%
PROFESSIONAL & TECH. SERVICES $159,345 16.56%
OTHER SERVICES $20,150 2.09%
SUPPLIES $1,705 0.18%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $332,771 $464,842 $437,524 $510,300 $526,000 PART TIME WAGES $48,393 $972 - - -
OVERTIME PAY $1,115 - $91 $5,000 -
LEAVE CASH OUT - - $6,479 - $15,500
Total PERSONNEL - WAGES
& SALARIES $382,278 $465,814 $444,093 $515,300 $541,500
PERSONNEL - BENEFITS
RETIREMENT $54,088 $82,085 $82,500 $97,135 $115,145
FICA/MEDICARE $6,123 $7,469 $7,571 $7,500 $7,900
STATE UNEMPMNT
INS/CLAIMS $1,103 $735 $644 $705 $705
MEDICAL INSURANCE $24,381 $39,227 $15,524 $27,200 $21,760 DENTAL INSURANCE $2,707 $3,673 $1,165 $1,760 $560
VISION INSURANCE $398 $421 $122 $290 $95
LIFE INSURANCE $1,882 $2,650 $2,382 $2,850 $2,960
FLEX BENEFITS $1,163 $1,578 - - -
BENEFIT CASH OUT $57,487 $57,494 $86,827 $81,055 $89,415 VEHICLE/CELL $1,200 $1,575 $900 $900 $900
Total PERSONNEL -
BENEFITS $150,532 $196,909 $197,636 $219,395 $239,440
PROFESSIONAL & TECH.
SERVICES
PROFESSIONAL
SERVICES $82,072 $101,761 $93,518 $113,100 $101,545
TECHNOLOGY SERVICES $22,325 $17,981 $19,163 $27,150 $39,640
OTHER CONTRACTUAL
SERVICES $26,435 $26,734 $17,842 $18,160 $18,160
962K
Expenditures by Expense Type
Financial Services
FY 2025-26 BUDGET | Aliso Viejo
197
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
Total PROFESSIONAL &
TECH. SERVICES $130,832 $146,475 $130,523 $158,410 $159,345
OTHER SERVICES
POSTAGE - $5 $73 $250 $250
PRINTING - $1,448 $301 $500 $500
MTGS/CONF./TRNG &
DEV. $2,413 $3,551 $2,597 $7,960 $8,960
MEMBERSHIP & DUES $675 $950 $535 $1,420 $1,580
SUBSCRIPTION
FINANCING PRINCIPAL - $5,067 - - $8,325
SUBSCRIPTION
FINANCING INTEREST - $76 - - $535
Total OTHER SERVICES $3,088 $11,097 $3,506 $10,130 $20,150
SUPPLIES
SUPPLIES $831 $898 $314 $1,500 $1,500
PUBLICATIONS/REF
MATERIAL $20 - - $205 $205
Total SUPPLIES $851 $898 $314 $1,705 $1,705
Total Expenditures $667,581 $821,193 $776,072 $904,940 $962,140 Financial Services
FY 2025-26 BUDGET | Aliso Viejo
198
Information Technology
The Information Technology (IT) Department plays a vital role in managing the City's digital infrastructure, encompassing enterprise platforms, network architecture, cybersecurity, and cloud integration. IT delivers a full suite of technology services designed to support and enhance operations across all departments, including Geographic Information Systems (GIS), telecommunication systems, and critical enterprise applications. By closely aligning with the City's priorities, the IT Department ensures the seamless performance and reliability of all technology-driven services.
IT's operating expenses include contract services for the implementation of Assets and Land Management software, ongoing GIS support, IT security, hardware purchases, licenses, and hardware and software support.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Information Technology Manager 1.0 1.0 1.0 1.0 1.0
Systems Administrator 0.5 1.0 1.0 1.0 1.0
IT Analyst 1.0 1.0 1.0 1.0 1.0
Total 2.5 3.0 3.0 3.0 3.0
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
$1,250K
Information Technology
FY 2025-26 BUDGET | Aliso Viejo
199
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES
PERSONNEL - BENEFITS OTHER SERVICES SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $423,500 39.75%
OPERATING EXPENDITURES $236,222 22.17%
PERSONNEL - BENEFITS $177,762 16.69%
PROFESSIONAL & TECH. SERVICES $172,281 16.17%
OTHER SERVICES $48,055 4.51%
SUPPLIES $7,500 0.70%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $316,728 $344,465 $368,477 $400,810 $414,000 PART TIME WAGES $198 - - - -
LEAVE CASH OUT - - $6,623 - $9,500
Total PERSONNEL - WAGES
& SALARIES $316,925 $344,465 $375,100 $400,810 $423,500
PERSONNEL - BENEFITS
RETIREMENT $51,193 $50,844 $58,144 $65,300 $75,857
$865K$865K$865K $917K$917K$917K
$1M$1M$1M $1M$1M$1M $1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
1.07M
Expenditures by Expense Type
Information Technology
FY 2025-26 BUDGET | Aliso Viejo
200
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
FICA/MEDICARE $4,989 $5,376 $5,805 $5,900 $6,200
STATE UNEMPMNT
INS/CLAIMS $441 $588 $483 $530 $530
MEDICAL INSURANCE $42,026 $45,271 $49,248 $52,100 $55,720 DENTAL INSURANCE $4,177 $4,213 $4,592 $4,810 $4,810
VISION INSURANCE $580 $557 $535 $535 $535
LIFE INSURANCE $1,750 $1,870 $2,158 $2,500 $2,600
BENEFIT CASH OUT $28,848 $26,137 $29,404 $28,630 $28,810 VEHICLE/CELL $2,625 $2,614 $2,700 $2,700 $2,700
Total PERSONNEL -
BENEFITS $136,629 $137,471 $153,070 $163,005 $177,762
PROFESSIONAL & TECH.
SERVICES
PROFESSIONAL
SERVICES $81,490 $24,748 $32,170 $80,000 $30,000
TECHNOLOGY SERVICES $116,657 $119,011 $112,917 $139,071 $142,281 Total PROFESSIONAL &
TECH. SERVICES $198,147 $143,759 $145,087 $219,071 $172,281
OPERATING
EXPENDITURES
COMPUTER EXPENSE $204,361 $283,664 $295,794 $326,090 $236,222 Total OPERATING
EXPENDITURES $204,361 $283,664 $295,794 $326,090 $236,222
OTHER SERVICES
MTGS/CONF./TRNG &
DEV $7,691 $4,134 $7,212 $10,500 $10,500
MEMBERSHIP AND
DUES $490 $2,468 - $1,060 $1,060
SUBSCRIPTION
FINANCING PRINCIPAL - - $111,883 - $34,456
SUBSCRIPTION
FINANCING INTEREST - - $473 - $2,039
Total OTHER SERVICES $8,181 $6,602 $119,569 $11,560 $48,055
SUPPLIES
SUPPLIES $653 $884 $1,331 $6,500 $6,500
PUBLICATIONS/REF
MATERIAL - $319 $549 $500 $500
OPERATING SUPPLIES - $32 - $250 -
MINOR EQUIPMENT $62 - - $500 $500
Total SUPPLIES $715 $1,234 $1,880 $7,750 $7,500
Total Expenditures $864,958 $917,195 $1,090,498 $1,128,286 $1,065,320 Information Technology
FY 2025-26 BUDGET | Aliso Viejo
201
Central Services - Non-Departmental
The Central Services, or Non-Departmental, budget provide for the accounting of expenditures that are essential to the operation of the City that do not fall within the jurisdiction of any single department. Expenditures included in this budget are costs for the maintenance of City Hall and Vista Park, which includes utilities, building and grounds maintenance, janitorial services, and landscaping. In addition, website services, dissemination of public information, and the City's insurance premiums for general liability, worker's compensation, crime, property, and pollution, are also included. Lastly, City memberships to the League of California Cities (LOCC), Southern California Association of Governments (SCAG), Association of California Cities Orange County (ACCOC), Orange County Council of Governments (OCCOG), and Local Agency Formation Commission of Orange County (LAFCO), are funded through Central Services.
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
Central Services
FY 2025-26 BUDGET | Aliso Viejo
202
Expenditures by Expense Type
Historical Expenditures by Expense Type
OTHER SERVICES OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES
SUPPLIES
FY26 Expenditures by Expense Type
OTHER SERVICES $522,535 55.33%
OPERATING EXPENDITURES $341,921 36.21%
PROFESSIONAL & TECH. SERVICES $50,140 5.31%
SUPPLIES $29,781 3.15%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PROFESSIONAL & TECH.
SERVICES
PROFESSIONAL
SERVICES $18,065 $19,227 $10,589 $12,000 $12,000
WEBSITE SERVICES $5,470 $5,595 $6,937 $11,140 $11,140
PROFESSIONAL
SERVICES $5,791 - $7,965 $3,000 $27,000
Total PROFESSIONAL &
TECH. SERVICES $29,326 $24,822 $25,490 $26,140 $50,140
OPERATING
EXPENDITURES
EQUIPMENT RENTAL $4,965 $4,257 $4,301 $7,600 $8,525
$672K$672K$672K $748K$748K$748K $810K$810K$810K $916K$916K$916K $944K$944K$944K FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
944K
Expenditures by Expense Type
Central Services
FY 2025-26 BUDGET | Aliso Viejo
203
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
EQUIP RENTAL LEASE -
PRINCIPAL $8,625 $8,682 $7,129 $9,400 $7,610
BUILDING & GROUND
MAINTENANCE $34,357 $27,446 $53,849 $69,600 $57,101
RENT $14,034 $15,065 $11,282 $16,890 $13,230
UTILITIES $85,274 $92,415 $91,741 $105,500 $112,000
BUILDING & GROUND
MAINTENANCE $105,955 $107,806 $100,389 $139,940 $143,455 Total OPERATING
EXPENDITURES $253,210 $255,672 $268,692 $348,930 $341,921
OTHER SERVICES
POSTAGE $1,852 $3,763 $4,307 $5,000 $5,000
PRINTING $4,404 $5,184 $5,027 $11,120 $11,460
FUEL $3,734 $6,434 $7,564 $8,000 $7,000
VEHICLE MAINTENANCE $1,108 $3,660 $1,689 $3,000 $3,000
MTGS/CONF./TRNG &
DEV. - $243 - - -
MEMBERSHIP & DUES $47,869 $53,291 $55,210 $65,095 $63,000 INSURANCE EXPENSES $282,261 $330,395 $403,928 $408,255 $415,000
INTEREST EXPENSE -
LEASE $137 $75 $168 $200 $725
COMMUNITY BRANDING $16,888 $25,226 $9,920 $10,001 $16,500 TAXES/FEES/PERMITS $1,923 $999 $1,052 $850 $850
Total OTHER SERVICES $360,176 $429,271 $488,865 $511,521 $522,535
SUPPLIES
SUPPLIES $13,268 $10,940 $11,431 $14,900 $14,900
OPERATING SUPPLIES $15,675 $13,456 $15,515 $14,881 $14,881 MINOR EQUIPMENT - $13,994 - - -
Total SUPPLIES $28,943 $38,390 $26,945 $29,781 $29,781
Total Expenditures $671,655 $748,155 $809,992 $916,372 $944,377 Central Services
FY 2025-26 BUDGET | Aliso Viejo
204
Community and Economic Development
The Community and Economic Development Department is dedicated to coordinating and monitoring the growth and development of the City through both long and short-term planning. The Department is comprised of four divisions:
Planning
Building and Safety
Code Enforcement
Economic Development
The Planning Division implements the vision of the City Council by drafting and maintaining the General Plan and Zoning Code. The Department prepares and administers ordinances, reviews projects for compliance with guidelines and agreements, ensures environmental review in compliance with CEQA guidelines, and provides technical support to the City Council. Operating costs include contract services for General Plan and other state-mandated updates, permitting software, and grant administration.
The Building and Safety Division coordinates and enforces building and housing regulations established by State and Local requirements. Residents may obtain building permits, seek answers to building and safety issues, and obtain copies of building plans. Operating costs include contract services for building inspections and plan checks. 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 con scated items.
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.
Staff Summary
Authorized Positions (FTE) 2022 2023 2024 2025 2026
Director of Community Development 1.0 1.0 1.0 1.0 1.0
Senior Planner 2.0 2.0 1.0 1.0 1.0
Assistant Planner 1.0 1.0 1.0 1.0 1.0
Planning Technician - - -
Planning Aide - 1.0 - - -
Administrative Secretary 1.0 - - - -
Permit Technician - 1.0 2.0 2.0 2.0
Total 5.0 6.0 5.0 5.0 5.0
Community and Economic Development
FY 2025-26 BUDGET | Aliso Viejo
205
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures by Department
ECONOMIC DEVELOPMENT PLANNING BUILDING
CODE ENFORCEMENT
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
$5M
$2M$2M$2M
$2M$2M$2M
$4M$4M$4M $4M$4M$4M $4M$4M$4M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Community and Economic Development
FY 2025-26 BUDGET | Aliso Viejo
206
FY26 Expenditures by Department
ECONOMIC DEVELOPMENT $1,991,200 51.01%
PLANNING $947,567 24.27%
BUILDING $809,531 20.74%
CODE ENFORCEMENT $155,200 3.98%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PLANNING $821,285 $916,187 $751,630 $846,086 $947,567
BUILDING $565,536 $769,902 $827,552 $859,540 $809,531
CODE ENFORCEMENT $84,369 $91,801 $111,242 $155,200 $155,200 ECONOMIC DEVELOPMENT $481,443 $717,707 $2,292,371 $2,326,000 $1,991,200 Total Expenditures $1,952,632 $2,495,596 $3,982,795 $4,186,826 $3,903,498 Expenditures by Expense Type
Historical Expenditures by Expense Type
CONTRACT SERVICES PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES OTHER SERVICES SUPPLIES
3.9M
Expenditures by Department
$2M$2M$2M
$2M$2M$2M
$4M$4M$4M $4M$4M$4M $4M$4M$4M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M
Community and Economic Development
FY 2025-26 BUDGET | Aliso Viejo
207
FY26 Expenditures by Expense Type
CONTRACT SERVICES $2,659,800 68.14%
PERSONNEL - WAGES &
SALARIES
$675,550 17.31%
PERSONNEL - BENEFITS $269,473 6.90%
PROFESSIONAL & TECH.
SERVICES
$192,522 4.93%
OTHER SERVICES $98,253 2.52%
SUPPLIES $7,900 0.20%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES $590,201 $496,902 $575,382 $632,660 $675,550
PERSONNEL - BENEFITS $221,525 $199,652 $232,354 $245,365 $269,473 PROFESSIONAL & TECH.
SERVICES $138,248 $245,509 $87,057 $156,001 $192,522
OTHER SERVICES $42,426 $182,474 $146,737 $51,100 $98,253 SUPPLIES $1,791 $1,820 $1,382 $6,900 $7,900
CONTRACT SERVICES $958,440 $1,369,240 $2,939,883 $3,094,800 $2,659,800 Total Expenditures $1,952,632 $2,495,596 $3,982,795 $4,186,826 $3,903,498
3.9M
Expenditures by Expense Type
Community and Economic Development
FY 2025-26 BUDGET | Aliso Viejo
208
Planning
The Planning Division implements the vision of the City Council by drafting and maintaining the General Plan and Zoning Code. The Department prepares and administers ordinances, reviews projects for compliance with guidelines and agreements, ensures environmental review in compliance with CEQA guidelines, and provides technical support to the City Council. Operating costs include contract services for General Plan and other state-mandated updates, permitting software, and grant administration.
Expenditure Summary
Historical Expenditures
Expenses Actual Expenses Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
Planning
FY 2025-26 BUDGET | Aliso Viejo
209
Expenditures by Expense Type
Historical Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES
OTHER SERVICES CONTRACT SERVICES SUPPLIES
FY26 Expenditures by Expense Type
PERSONNEL - WAGES & SALARIES $488,750 51.58%
PERSONNEL - BENEFITS $195,742 20.66%
PROFESSIONAL & TECH. SERVICES $126,322 13.33%
OTHER SERVICES $84,253 8.89%
CONTRACT SERVICES $50,000 5.28%
SUPPLIES $2,500 0.26%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
PERSONNEL - WAGES &
SALARIES
REGULAR EMPLOYEES $487,768 $331,999 $407,774 $453,560 $479,500 PART TIME WAGES $24,975 $9,351 - - -
LEAVE CASH OUT - - $1,969 - $9,250
Total PERSONNEL - WAGES
& SALARIES $512,743 $341,350 $409,742 $453,560 $488,750
PERSONNEL - BENEFITS
RETIREMENT $79,570 $61,773 $67,298 $78,150 $95,107
$821K$821K$821K $916K$916K$916K
$752K$752K$752K
$846K$846K$846K $948K$948K$948K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
948K
Expenditures by Expense Type
Planning
FY 2025-26 BUDGET | Aliso Viejo
210
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025 Adjusted
Budget
FY 2026 Proposed
Budget
FICA/MEDICARE $7,678 $5,854 $6,925 $6,650 $7,150
STATE UNEMPMNT
INS/CLAIMS $865 $695 $483 $530 $530
MEDICAL INSURANCE $70,710 $8,508 $11,679 $12,335 $41,795 DENTAL INSURANCE $4,008 $2,765 $2,964 $2,970 $2,965
VISION INSURANCE $568 $408 $446 $450 $450
LIFE INSURANCE $2,534 $1,773 $2,295 $2,600 $2,700
BENEFIT CASH OUT $21,048 $57,315 $68,262 $68,340 $44,145 VEHICLE/CELL $750 $750 $900 $900 $900
Total PERSONNEL -
BENEFITS $187,731 $139,841 $161,253 $172,925 $195,742
PROFESSIONAL & TECH.
SERVICES
PLANNING
TECHNOLOGY SERVICES - - $7,210 $100,000 $66,322
OTHER CONTRACTUAL
SERVICES $74,472 $189,042 $63,168 $40,001 $60,000
Total PROFESSIONAL &
TECH. SERVICES $74,472 $189,042 $70,378 $140,001 $126,322
OTHER SERVICES
PRINTING $87 $508 $1,410 $10,000 $2,500
MTGS/CONF./TRNG &
DEV. $822 $2,261 $11,496 $12,000 $14,500
MEMBERSHIP & DUES $1,707 $1,904 $1,414 $5,000 $2,500
SPECIAL PROJECTS $30,642 $86,983 $31,285 $100 $100
SUBSCRIPTION
FINANCING PRINCIPAL - $62,655 $58,031 - $60,594
SUBSCRIPTION
FINANCING INTEREST - $1,997 $6,621 - $4,059
Total OTHER SERVICES $33,258 $156,308 $110,257 $27,100 $84,253
SUPPLIES
SUPPLIES $677 $118 - $2,500 $2,500
PUBLICATIONS/REF
MATERIAL $99 - - - -
Total SUPPLIES $776 $118 - $2,500 $2,500
CONTRACT SERVICES
GENERAL PLAN $12,305 - - $50,000 $50,000
C.S-PLANNING - $89,529 - - -
Total CONTRACT SERVICES $12,305 $89,529 - $50,000 $50,000 Total Expenditures $821,285 $916,187 $751,630 $846,086 $947,567 Planning
FY 2025-26 BUDGET | Aliso Viejo
211
Building and Safety
The Building and Safety Division coordinates and enforces building and housing regulations established by State and Local requirements. Residents may obtain building permits, seek answers to building and safety issues, and obtain copies of building plans. Operating costs include contract services for building inspections and plan checks.
Expenditure Summary
Historical Expenditures
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
$800K
$1,000K
Building and Safety
FY 2025-26 BUDGET | Aliso Viejo