Aliso Viejo City Council
June 3, 2026

402
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES OTHER SERVICES PROFESSIONAL & TECH. SERVICES

PERSONNEL - BENEFITS PERSONNEL - WAGES & SALARIES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $332,771 $464,842 $437,524 $491,490 $526,000 $555,000 PART TIME WAGES $48,393 $972 - - - -
OVERTIME PAY $1,115 - $91 - - -
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$668K$668K $668K
$821K$821K $821K $776K$776K $776K $885K$885K $885K $962K$962K $962K $1,001K$1,001K $1,001K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Financial Services
FY 2026-27 BUDGET | Aliso Viejo

403
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
LEAVE CASH OUT - - $6,479 $15,717 $15,500 $16,050
Total PERSONNEL - WAGES
& SALARIES $382,278 $465,814 $444,093 $507,206 $541,500 $571,050

PERSONNEL - BENEFITS
RETIREMENT $54,088 $82,085 $82,500 $96,676 $115,145 $110,645 FICA/MEDICARE $6,123 $7,469 $7,571 $8,570 $7,900 $9,900 STATE UNEMPMNT INS $1,103 $735 $644 $644 $705 $705
MEDICAL INSURANCE $24,381 $39,227 $15,524 $17,039 $21,760 $24,500 DENTAL INSURANCE $2,707 $3,673 $1,165 $560 $560 $560
VISION INSURANCE $398 $421 $122 $92 $95 $95
LIFE INSURANCE $1,882 $2,650 $2,382 $2,644 $2,960 $3,500 FLEX BENEFITS $1,163 $1,578 - - - -
BENEFIT CASH OUT $57,487 $57,494 $86,827 $92,955 $89,415 $87,900 VEHICLE/CELL $1,200 $1,575 $900 $900 $900 $900
Total PERSONNEL -
BENEFITS $150,532 $196,909 $197,636 $220,080 $239,440 $238,705 PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES $82,072 $101,761 $93,518 $103,282 $101,545 $109,700 TECHNOLOGY SERVICES $22,325 $17,981 $19,163 $26,568 $39,640 $41,325

OTHER CONTRACTUAL
SERVICES $26,435 $26,734 $17,842 $14,760 $18,160 $18,320 Total PROFESSIONAL &
TECH. SERVICES $130,832 $146,475 $130,523 $144,609 $159,345 $169,345

OTHER SERVICES
POSTAGE - $5 $73 $10 $250 $250
PRINTING - $1,448 $301 - $500 $500
MTGS/CONF/TRNG $2,413 $3,551 $2,597 $3,321 $8,960 $8,960 MEMBERSHIP & DUES $675 $950 $535 $1,130 $1,580 $1,580

SUBSCRIPTION
FINANCING PRINCIPAL - $5,067 - $8,544 $8,325 $8,850

SUBSCRIPTION
FINANCING INTEREST - $76 - $56 $535 $280
Total OTHER SERVICES $3,088 $11,097 $3,506 $13,061 $20,150 $20,420

SUPPLIES
SUPPLIES $831 $898 $314 $389 $1,500 $1,500
PUBLICATIONS $20 - - - $205 $205
Total SUPPLIES $851 $898 $314 $389 $1,705 $1,705
Total Expenditures $667,581 $821,193 $776,072 $885,345 $962,140 $1,001,225 Financial Services
FY 2026-27 BUDGET | Aliso Viejo

404
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) 2023 2024 2025 2026 2027
Information Technology Manager 1.0 1.0 1.0 1.0 1.0
Systems Administrator 1.0 1.0 1.0 1.0 1.0
IT Analyst 1.0 1.0 1.0 1.0 1.0
Total 3.0 3.0 3.0 3.0 3.0
Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Information Technology
FY 2026-27 BUDGET | Aliso Viejo

405
Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES OTHER SERVICES PROFESSIONAL & TECH. SERVICES

PERSONNEL - BENEFITS OPERATING EXPENDITURES PERSONNEL - WAGES & SALARIES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $316,728 $344,465 $368,477 $392,275 $414,000 $432,000 PART TIME WAGES $198 - - - - -
LEAVE CASH OUT - - $6,623 $6,808 $9,500 $9,800
Total PERSONNEL - WAGES
& SALARIES $316,925 $344,465 $375,100 $399,084 $423,500 $441,800

PERSONNEL - BENEFITS
RETIREMENT $51,193 $50,844 $58,144 $65,394 $75,857 $76,080 FICA/MEDICARE $4,989 $5,376 $5,805 $6,249 $6,200 $7,620 STATE UNEMPMNT INS $441 $588 $483 $483 $530 $530
MEDICAL INSURANCE $42,026 $45,271 $49,248 $54,067 $55,720 $60,000 DENTAL INSURANCE $4,177 $4,213 $4,592 $4,810 $4,810 $3,855 VISION INSURANCE $580 $557 $535 $535 $535 $535
LIFE INSURANCE $1,750 $1,870 $2,158 $2,286 $2,600 $2,700 BENEFIT CASH OUT $28,848 $26,137 $29,404 $28,854 $28,810 $28,105 VEHICLE/CELL $2,625 $2,614 $2,700 $2,700 $2,700 $2,700
Total PERSONNEL -
BENEFITS $136,629 $137,471 $153,070 $165,377 $177,762 $182,125 PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES $81,490 $24,748 $32,170 $27,610 $40,000 $30,000 TECHNOLOGY SERVICES $116,657 $119,011 $112,917 $111,535 $132,281 $111,821 Total PROFESSIONAL &
TECH. SERVICES $198,147 $143,759 $145,087 $139,145 $172,281 $141,821

OPERATING

EXPENDITURES
COMPUTER EXPENSE $204,361 $283,664 $295,794 $237,063 $236,222 $266,867 Total OPERATING
EXPENDITURES $204,361 $283,664 $295,794 $237,063 $236,222 $266,867

OTHER SERVICES
$865K$865K $865K $917K$917K $917K
$1,090K$1,090K $1,090K $987K$987K $987K $1,065K$1,065K $1,065K $1,088K$1,088K $1,088K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Information Technology
FY 2026-27 BUDGET | Aliso Viejo

406
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
MTGS/CONF/TRNG $7,691 $4,134 $7,212 $8,767 $10,500 $10,500 MEMBERSHIP AND DUES $490 $2,468 - - $1,060 $1,060

SUBSCRIPTION
FINANCING PRINCIPAL - - $111,883 $35,321 $34,456 $34,456

SUBSCRIPTION
FINANCING INTEREST - - $473 $110 $2,039 $2,039
Total OTHER SERVICES $8,181 $6,602 $119,569 $44,199 $48,055 $48,055

SUPPLIES
SUPPLIES $653 $884 $1,331 $1,452 $6,500 $6,500
PUBLICATIONS - $319 $549 $240 $500 $500
OPERATING SUPPLIES - $32 - - - -
MINOR EQUIPMENT $62 - - - $500 $500
Total SUPPLIES $715 $1,234 $1,880 $1,692 $7,500 $7,500
Total Expenditures $864,958 $917,195 $1,090,498 $986,561 $1,065,320 $1,088,168 Information Technology
FY 2026-27 BUDGET | Aliso Viejo

407
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
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Central Services & City Hall
FY 2026-27 BUDGET | Aliso Viejo

408
Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES

OTHER SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES $18,065 $19,227 $10,589 $4,317 $12,000 $12,000 WEBSITE SERVICES $5,470 $5,595 $6,937 $12,569 $11,140 $12,500

PROFESSIONAL
SERVICES $5,791 - $7,965 - $27,000 $17,000
Total PROFESSIONAL &
TECH. SERVICES $29,326 $24,822 $25,490 $16,886 $50,140 $41,500

OPERATING

EXPENDITURES
EQUIPMENT RENTAL $4,965 $4,257 $4,301 $3,495 $8,525 $6,325

EQUIP RENTAL LEASE -
PRINCIPAL $8,625 $8,682 $7,129 $7,408 $7,610 $7,610
BLDG & GROUNDS $34,357 $27,446 $53,849 $55,059 $57,101 $57,109 RENT $14,034 $15,065 $11,282 $11,316 $13,230 $13,980
UTILITIES $85,274 $92,415 $91,741 $85,511 $112,000 $110,000 BLDG & GROUNDS $105,955 $107,806 $100,389 $109,121 $143,455 $143,115 Total OPERATING
EXPENDITURES $253,210 $255,672 $268,692 $271,910 $341,921 $338,139

OTHER SERVICES
POSTAGE $1,852 $3,763 $4,307 $3,081 $5,000 $5,000
PRINTING $4,404 $5,184 $5,027 $2,558 $11,460 $11,460
FUEL $3,734 $6,434 $7,564 $5,859 $7,000 $7,000
VEHICLE MAINTENANCE $1,108 $3,660 $1,689 $3,144 $3,000 $3,000 MTGS/CONF/TRNG - $243 - - - -
MEMBERSHIP & DUES $47,869 $53,291 $55,210 $58,014 $63,000 $61,115 INSURANCE EXPENSES $282,261 $330,395 $403,928 $389,281 $415,000 $493,760

INTEREST EXPENSE -
LEASE $137 $75 $168 $909 $725 $725
COMMUNITY BRANDING $16,888 $25,226 $9,920 $10,263 $16,500 $17,000 TAXES/FEES/PERMITS $1,923 $999 $1,052 $1,099 $850 $1,200 $672K$672K $672K $748K$748K $748K $810K$810K $810K $785K$785K $785K $944K$944K$944K $1,010K$1,010K $1,010K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Central Services & City Hall
FY 2026-27 BUDGET | Aliso Viejo

409
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Total OTHER SERVICES $360,176 $429,271 $488,865 $474,209 $522,535 $600,260

SUPPLIES
SUPPLIES $13,268 $10,940 $11,431 $6,247 $14,900 $11,900 OPERATING SUPPLIES $15,675 $13,456 $15,515 $15,606 $14,881 $17,781 MINOR EQUIPMENT - $13,994 - - - -
Total SUPPLIES $28,943 $38,390 $26,945 $21,854 $29,781 $29,681 Total Expenditures $671,655 $748,155 $809,992 $784,859 $944,377 $1,009,580 Central Services & City Hall
FY 2026-27 BUDGET | Aliso Viejo

410
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 confiscated 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) 2023 2024 2025 2026 2027
Director of Community Development 1.0 1.0 1.0 1.0 1.0
Senior Planner 2.0 1.0 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 - - - - -
Permit Technician 1.0 2.0 2.0 2.0 2.0
Total 6.0 5.0 5.0 5.0 5.0
Community and Economic Development
FY 2026-27 BUDGET | Aliso Viejo

411
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures by Department

CODE ENFORCEMENT BUILDING PLANNING

ECONOMIC DEVELOPMENT
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$6M
$2M$2M$2M
$2M$2M$2M
$4M$4M $4M
$5M$5M$5M
$5M$5M$5M $5M$5M$5M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Community and Economic Development
FY 2026-27 BUDGET | Aliso Viejo

412
FY27 Expenditures by Department
ECONOMIC DEVELOPMENT $3,320,500 61.45%
PLANNING $1,006,515 18.63%
BUILDING $920,960 17.04%
CODE ENFORCEMENT $155,600 2.88%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PLANNING $821,285 $916,187 $751,630 $822,379 $987,967 $1,006,515 BUILDING $565,536 $769,902 $827,552 $865,223 $909,531 $920,960 CODE ENFORCEMENT $84,369 $91,801 $111,242 $104,012 $155,200 $155,600 ECONOMIC DEVELOPMENT $481,443 $717,707 $2,292,371 $2,993,575 $3,321,200 $3,320,500 Total Expenditures $1,952,632 $2,495,596 $3,982,795 $4,785,189 $5,373,898 $5,403,575 Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES OTHER SERVICES PROFESSIONAL & TECH. SERVICES

PERSONNEL - BENEFITS PERSONNEL - WAGES & SALARIES CONTRACT SERVICES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &
SALARIES $590,201 $496,902 $575,382 $633,959 $675,550 $708,150 PERSONNEL - BENEFITS $221,525 $199,652 $232,354 $249,324 $269,473 $277,340

5.4M
Expenditures by Department
$2M$2M$2M
$2M$2M$2M
$4M$4M $4M
$5M$5M$5M
$5M$5M$5M $5M$5M$5M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Expenditures by Expense Type
Community and Economic Development
FY 2026-27 BUDGET | Aliso Viejo

413
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES $138,248 $245,509 $87,057 $88,934 $219,575 $216,975 OTHER SERVICES $42,426 $182,474 $146,737 $112,467 $111,600 $118,010 SUPPLIES $1,791 $1,820 $1,382 $5,233 $7,900 $7,900
CONTRACT SERVICES $958,440 $1,369,240 $2,939,883 $3,695,272 $4,089,800 $4,075,200 Total Expenditures $1,952,632 $2,495,596 $3,982,795 $4,785,189 $5,373,898 $5,403,575 Community and Economic Development
FY 2026-27 BUDGET | Aliso Viejo

414
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
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Planning
FY 2026-27 BUDGET | Aliso Viejo

415
Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES CONTRACT SERVICES OTHER SERVICES
PROFESSIONAL & TECH. SERVICES PERSONNEL - BENEFITS PERSONNEL - WAGES & SALARIES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $487,768 $331,999 $407,774 $444,498 $479,500 $498,000 PART TIME WAGES $24,975 $9,351 - - - -
LEAVE CASH OUT - - $1,969 $12,901 $9,250 $19,150
Total PERSONNEL - WAGES
& SALARIES $512,743 $341,350 $409,742 $457,399 $488,750 $517,150

PERSONNEL - BENEFITS
RETIREMENT $79,570 $61,773 $67,298 $78,311 $95,107 $92,680 FICA/MEDICARE $7,678 $5,854 $6,925 $7,351 $7,150 $8,700 STATE UNEMPMNT INS $865 $695 $483 $483 $530 $530
MEDICAL INSURANCE $70,710 $8,508 $11,679 $29,466 $41,795 $44,000 DENTAL INSURANCE $4,008 $2,765 $2,964 $2,964 $2,965 $3,470 VISION INSURANCE $568 $408 $446 $446 $450 $470
LIFE INSURANCE $2,534 $1,773 $2,295 $2,384 $2,700 $3,100 BENEFIT CASH OUT $21,048 $57,315 $68,262 $54,219 $44,145 $43,530 VEHICLE/CELL $750 $750 $900 $900 $900 $900
Total PERSONNEL -
BENEFITS $187,731 $139,841 $161,253 $176,526 $195,742 $197,380 PROFESSIONAL & TECH.

SERVICES

PLANNING TECHNOLOGY
SERVICES - - $7,210 $30,919 $52,975 $56,475

OTHER CONTRACTUAL
SERVICES $74,472 $189,042 $63,168 $43,770 $100,400 $95,000 Total PROFESSIONAL &
TECH. SERVICES $74,472 $189,042 $70,378 $74,690 $153,375 $151,475

OTHER SERVICES
PRINTING $87 $508 $1,410 $1,969 $2,500 $5,000
MTGS/CONF/TRNG $822 $2,261 $11,496 $11,414 $14,500 $14,500 MEMBERSHIP & DUES $1,707 $1,904 $1,414 $1,659 $2,500 $2,500 SPECIAL PROJECTS $30,642 $86,983 $31,285 - $100 $100
$821K$821K $821K $916K$916K $916K
$752K$752K $752K $822K$822K $822K
$988K$988K $988K $1,007K$1,007K $1,007K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Planning
FY 2026-27 BUDGET | Aliso Viejo

416
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

SUBSCRIPTION
FINANCING PRINCIPAL - $62,655 $58,031 $71,784 $78,000 $72,000

SUBSCRIPTION
FINANCING INTEREST - $1,997 $6,621 $1,568 - $8,910
Total OTHER SERVICES $33,258 $156,308 $110,257 $88,395 $97,600 $103,010

SUPPLIES
SUPPLIES $677 $118 - $2,500 $2,500 $2,500
PUBLICATIONS $99 - - - - -
Total SUPPLIES $776 $118 - $2,500 $2,500 $2,500

CONTRACT SERVICES
GENERAL PLAN $12,305 - - $22,870 $50,000 $35,000
C.S-PLANNING - $89,529 - - - -
Total CONTRACT SERVICES $12,305 $89,529 - $22,870 $50,000 $35,000 Total Expenditures $821,285 $916,187 $751,630 $822,379 $987,967 $1,006,515 Planning
FY 2026-27 BUDGET | Aliso Viejo

417
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
Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES OTHER SERVICES PERSONNEL - BENEFITS

PERSONNEL - WAGES & SALARIES CONTRACT SERVICES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$566K$566K $566K
$770K$770K $770K $828K$828K $828K $865K$865K $865K $910K$910K $910K $921K$921K $921K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$250K
0 $250K
$500K
$750K
$1,000K
Building and Safety
FY 2026-27 BUDGET | Aliso Viejo

418
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $77,459 $155,552 $165,639 $176,560 $185,000 $191,000 LEAVE CASH OUT - - - - $1,800 -
Total PERSONNEL - WAGES
& SALARIES $77,459 $155,552 $165,639 $176,560 $186,800 $191,000

PERSONNEL - BENEFITS
RETIREMENT $6,079 $10,966 $12,854 $14,334 $15,671 $21,005 FICA/MEDICARE $1,213 $2,663 $3,183 $3,341 $2,750 $3,600 STATE UNEMPMNT INS $147 $588 $322 $322 $355 $355
MEDICAL INSURANCE $16,898 $18,498 - - - -
DENTAL INSURANCE $2,505 $2,037 - - - -
VISION INSURANCE $354 $295 - - - -
LIFE INSURANCE $428 $787 $989 $1,051 $1,200 $1,250
BENEFIT CASH OUT $6,170 $23,977 $53,753 $53,750 $53,755 $53,750 Total PERSONNEL -
BENEFITS $33,793 $59,811 $71,101 $72,798 $73,731 $79,960

OTHER SERVICES
PRINTING $15,003 $12,396 $16,863 $17,100 $5,500 $5,500
MTGS/CONF/TRNG $175 - $1,836 $1,000 $3,500 $3,500
TAXES/FEES/PERMITS -$15,810 $8,202 $12,781 $973 - $1,000 Total OTHER SERVICES -$632 $20,598 $31,480 $19,073 $9,000 $10,000

SUPPLIES
SUPPLIES $1,016 $621 $1,113 $2,002 - -
OPERATING SUPPLIES - - $79 $500 $5,000 $5,000
Total SUPPLIES $1,016 $621 $1,192 $2,502 $5,000 $5,000

CONTRACT SERVICES
C.S-BUILDING $453,900 $533,319 $558,140 $594,290 $635,000 $635,000 Total CONTRACT SERVICES $453,900 $533,319 $558,140 $594,290 $635,000 $635,000 Total Expenditures $565,536 $769,902 $827,552 $865,223 $909,531 $920,960 Expenditures by Expense Type
Building and Safety
FY 2026-27 BUDGET | Aliso Viejo

419
Building and Safety
The Code Enforcement Division investigates complaints  and enforces regulations regarding zoning, signage, public nuisance, noise, and other City codes. The division aims to achieve voluntary compliance with City Ordinances to ensure the health and welfare of City residents. Operating costs include contract services for code enforcement, task force for street vending, and self-storage rental for confiscated items.  Code Enforcement services are provided through contract.

Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Code Enforcement
FY 2026-27 BUDGET | Aliso Viejo

420
Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES OTHER SERVICES PERSONNEL - BENEFITS

PERSONNEL - WAGES & SALARIES CONTRACT SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $77,459 $155,552 $165,639 $176,560 $185,000 $191,000 LEAVE CASH OUT - - - - $1,800 -
Total PERSONNEL - WAGES
& SALARIES $77,459 $155,552 $165,639 $176,560 $186,800 $191,000

PERSONNEL - BENEFITS
RETIREMENT $6,079 $10,966 $12,854 $14,334 $15,671 $21,005 FICA/MEDICARE $1,213 $2,663 $3,183 $3,341 $2,750 $3,600 STATE UNEMPMNT INS $147 $588 $322 $322 $355 $355
MEDICAL INSURANCE $16,898 $18,498 - - - -
DENTAL INSURANCE $2,505 $2,037 - - - -
VISION INSURANCE $354 $295 - - - -
LIFE INSURANCE $428 $787 $989 $1,051 $1,200 $1,250
BENEFIT CASH OUT $6,170 $23,977 $53,753 $53,750 $53,755 $53,750 Total PERSONNEL -
BENEFITS $33,793 $59,811 $71,101 $72,798 $73,731 $79,960

OTHER SERVICES
PRINTING $15,003 $12,396 $16,863 $17,100 $5,500 $5,500
MTGS/CONF/TRNG $175 - $1,836 $1,000 $3,500 $3,500
TAXES/FEES/PERMITS -$15,810 $8,202 $12,781 $973 - $1,000 Total OTHER SERVICES -$632 $20,598 $31,480 $19,073 $9,000 $10,000

SUPPLIES
SUPPLIES $1,016 $621 $1,113 $2,002 - -
OPERATING SUPPLIES - - $79 $500 $5,000 $5,000
Total SUPPLIES $1,016 $621 $1,192 $2,502 $5,000 $5,000

CONTRACT SERVICES
C.S-BUILDING $453,900 $533,319 $558,140 $594,290 $635,000 $635,000 Total CONTRACT SERVICES $453,900 $533,319 $558,140 $594,290 $635,000 $635,000 Total Expenditures $565,536 $769,902 $827,552 $865,223 $909,531 $920,960 $566K$566K $566K
$770K$770K $770K $828K$828K $828K $865K$865K $865K $910K$910K $910K $921K$921K $921K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$250K
0 $250K
$500K
$750K
$1,000K
Expenditures by Expense Type
Code Enforcement
FY 2026-27 BUDGET | Aliso Viejo

421
Economic Development
The Economic Development Division promotes investment in the City of Aliso Viejo, focusing on attracting new businesses, promoting existing businesses, and developing connections between the public and private sectors. The Division acts as a business liaison, promotes City initiatives, and develops economic tools for the business community.

Operating costs for Economic Development include marketing, business recognition and retention programs, memberships to local business organizations, and appropriations associated with the sales tax sharing agreement with EFuels, LLC and Hunt and Sons, LLC.

Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Economic Development
FY 2026-27 BUDGET | Aliso Viejo

422
Expenditures by Expense Type
Historical Expenditures by Expense Type
OTHER SERVICES PROFESSIONAL & TECH. SERVICES CONTRACT SERVICES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES
MARKETING/OUTREACH $63,777 $56,467 $16,679 $14,244 $66,200 $65,500 Total PROFESSIONAL &
TECH. SERVICES $63,777 $56,467 $16,679 $14,244 $66,200 $65,500

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

CONTRACT SERVICES
C.S-OTHER $407,867 $655,671 $2,270,691 $2,974,331 $3,250,000 $3,250,000 Total CONTRACT SERVICES $407,867 $655,671 $2,270,691 $2,974,331 $3,250,000 $3,250,000 Total Expenditures $481,443 $717,707 $2,292,371 $2,993,575 $3,321,200 $3,320,500 $0M$0M$0M $1M$1M $1M
$2M$2M$2M
$3M$3M $3M
$3M$3M $3M $3M$3M $3M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Expenditures by Expense Type
Economic Development
FY 2026-27 BUDGET | Aliso Viejo

423
Recreation and Community Services
The Recreation and Community Services Department serves our diverse community by enhancing the quality of life through a variety of recreational, cultural and educational opportunities and maximizes City resources through collaborative partnerships within the community. Additionally, the department provides oversight of the use and maintenance of Iglesia Park, Vista Park, Aliso Viejo Ranch, Gold Coast Farm, Aliso Viejo Aquatic Center, Aliso Viejo Center, and Iglesia Park Community Center. The Recreation & Community Services Department includes the following divisions:

Community Services Administration
Iglesia Park
Iglesia Building
Iglesia Park Community Center
Recreation Services
Aliso Viejo Center
Aliso Viejo Aquatics Center
The Recreation & Community Services division is responsible for the management of the City's quarterly Community Connection brochure, providing support to community groups and organizations, City-sponsored special events, overseeing programs for all ages, summer camps, senior transportation program, rentals at Aliso Viejo Ranch, and administration of the Community Grant Program.

Community Services Administration operating expenditures include meeting and conference costs related to staff development, contract services for Community Connection design and printing, youth and senior programs, special events, and funds for community grants.

Iglesia Park division's operating expenditures include utilities, landscape maintenance, and equipment maintenance at the park.

Iglesia Building division includes costs associated with utilities, security, janitorial, and building maintenance.

Iglesia Park Community Center division is the accounting center for youth programming at Iglesia Park. Operating expenditures are comprised of contract services provided by the Boys and Girls Club.

The Recreation Services division is responsible for the administration and management of the Aliso Viejo Ranch and the City's recreation programs. The operations are comprised of revenues and expenditures associated with recreation classes, day camps, as well as utilities and maintenance of the Aliso Viejo Ranch.

Staff Summary
Authorized Positions (FTE) 2023 2024 2025 2026 2027
Recreation and Community Services Manager 1.0 1.0 1.0 1.0 1.0 Recreation and Community Services Supervisor 2.0 2.0 2.0 2.0 2.0 Recreation and Community Services Coordinator 2.0 2.0 2.0 2.0 2.0 Recreation and Community Services Specialist 2.0 2.0 2.0 2.0 2.0 Senior Recreation/Recreation Leader 11.1 5.5 5.5 5.5 5.5 Total 18.1 12.5 12.5 12.5 12.5
Recreation and Community Services
FY 2026-27 BUDGET | Aliso Viejo

424
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures

IGLESIA BUILDING IGLESIA PARK IGLESIA PARK COMMUNITY CENTER C. S. ADMINISTRATION RECREATION SERVICES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$2M$2M$2M $2M$2M$2M $3M$3M $3M $3M$3M $3M $3M$3M $3M $3M$3M $3M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Recreation and Community Services
FY 2026-27 BUDGET | Aliso Viejo

425
FY27 Expenditures by Department
RECREATION SERVICES $2,475,705 76.74%
C. S. ADMINISTRATION $316,104 9.80%
IGLESIA PARK $194,550 6.03%

IGLESIA PARK COMMUNITY
CENTER
$177,500 5.50%
IGLESIA BUILDING $62,200 1.93%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
C. S. ADMINISTRATION $456,504 $348,815 $227,380 $219,462 $265,242 $316,104 IGLESIA PARK $147,702 $149,634 $153,135 $188,563 $191,750 $194,550 IGLESIA BUILDING $43,351 $37,270 $43,062 $49,892 $66,400 $62,200

IGLESIA PARK COMMUNITY
CENTER $157,500 $177,500 $177,500 $177,500 $177,500 $177,500 RECREATION SERVICES $1,518,953 $1,757,979 $2,142,735 $2,108,391 $2,320,315 $2,475,705 Total Expenditures $2,324,010 $2,471,198 $2,743,811 $2,743,808 $3,021,207 $3,226,059 Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES PERSONNEL - BENEFITS PROFESSIONAL & TECH. SERVICES

OTHER SERVICES OPERATING EXPENDITURES PERSONNEL - WAGES & SALARIES

3.23M
Expenditures by Department
$2M$2M$2M $2M$2M$2M $3M$3M $3M $3M$3M $3M $3M$3M $3M $3M$3M $3M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Recreation and Community Services
FY 2026-27 BUDGET | Aliso Viejo

426
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &
SALARIES $594,788 $663,675 $795,663 $740,054 $813,200 $928,000 PERSONNEL - BENEFITS $229,569 $232,615 $271,206 $255,836 $304,475 $330,705 PROFESSIONAL & TECH.

SERVICES $408,807 $474,287 $473,405 $448,459 $463,460 $466,110 OPERATING EXPENDITURES $465,984 $458,045 $682,474 $787,479 $863,960 $866,400 OTHER SERVICES $595,567 $609,269 $495,074 $486,672 $530,112 $588,844 SUPPLIES $29,294 $33,308 $25,989 $25,308 $46,000 $46,000 Total Expenditures $2,324,010 $2,471,198 $2,743,811 $2,743,808 $3,021,207 $3,226,059 Expenditures by Expense Type
Recreation and Community Services
FY 2026-27 BUDGET | Aliso Viejo

427
Community Services Administration
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES PERSONNEL - BENEFITS PERSONNEL - WAGES & SALARIES

OTHER SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$457K$457K $457K
$349K$349K $349K
$227K$227K $227K $219K$219K $219K $265K$265K $265K
$316K$316K $316K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Expenditures by Expense Type
Community Services Administration
FY 2026-27 BUDGET | Aliso Viejo

428
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
REGULAR EMPLOYEES $70,808 - - - - -
Total PERSONNEL - WAGES
& SALARIES $70,808 - - - - -

PERSONNEL - BENEFITS
RETIREMENT $19,598 - - - - -
FICA/MEDICARE $1,157 - - - - -
STATE UNEMPMNT INS $147 - - - - -
MEDICAL INSURANCE $3,504 $3,600 $3,696 $3,780 $3,870 $4,000 LIFE INSURANCE $624 - - - - -
BENEFIT CASH OUT $12,485 - - - - -
VEHICLE/CELL $488 - - - - -
Total PERSONNEL -
BENEFITS $38,003 $3,600 $3,696 $3,780 $3,870 $4,000

OTHER SERVICES
ADVERTISING $167,522 $173,575 $89,823 $92,999 $100,025 $119,481 MTGS/CONF/TRNG $3,966 $2,596 $5,836 $4,166 $12,980 $20,995 MEMBERSHIP & DUES $2,575 $2,637 $2,830 $2,520 $3,395 $3,395 INSURANCE EXPENSES $2,409 $3,063 $3,516 $3,054 $4,400 $4,400

RECREATION-SENIOR
TRANSPORTATION $1,035 $5,131 $6,871 $8,398 $11,500 $13,000 CITY SPECIAL EVENTS $106,196 $101,599 $92,537 $77,204 $94,431 $109,250 PARTNER EVENTS $1,081 $2,606 $2,650 $3,750 $4,250 $5,000 YOUTH PROGRAMS $16,530 $20,742 $2,000 $2,000 $9,000 $14,500 COMMUNITY GRANTS $11,738 $7,524 $7,274 $7,705 $7,891 $8,583 COMMUNITY OUTREACH $15,421 $1,230 $1,211 $1,929 $2,000 $2,000 SPECIAL PROJECTS $3,494 $7,084 - $3,473 - -

COMMUNITY ASSISTANCE
GRANTS $15,500 $15,500 $8,750 $7,500 $9,500 $9,500
COMMUNITY EVENTS $21 - - - - -
Total OTHER SERVICES $347,488 $343,286 $223,296 $214,698 $259,372 $310,104

SUPPLIES
SUPPLIES $204 $1,929 $387 $984 $2,000 $2,000
Total SUPPLIES $204 $1,929 $387 $984 $2,000 $2,000
Total Expenditures $456,504 $348,815 $227,380 $219,462 $265,242 $316,104 Community Services Administration
FY 2026-27 BUDGET | Aliso Viejo

429
Iglesia Park
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OPERATING EXPENDITURES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OPERATING

EXPENDITURES
UTILITIES $22,864 $16,579 $17,084 $19,794 $28,200 $31,000 Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$250K
$148K$148K $148K $150K$150K $150K $153K$153K $153K
$189K$189K $189K $192K$192K $192K $195K$195K $195K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Expenditures by Expense Type
Iglesia Park
FY 2026-27 BUDGET | Aliso Viejo

430
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
BLDG & GROUNDS $124,150 $132,332 $136,050 $168,100 $158,050 $158,050 OTHER EQUIP MAINT $688 $724 - $669 $5,500 $5,500
Total OPERATING
EXPENDITURES $147,702 $149,634 $153,135 $188,563 $191,750 $194,550 Total Expenditures $147,702 $149,634 $153,135 $188,563 $191,750 $194,550 Iglesia Park
FY 2026-27 BUDGET | Aliso Viejo

431
Iglesia Park
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
$80K
$43K$43K $43K
$37K$37K $37K $43K$43K $43K
$50K$50K $50K
$66K$66K $66K $62K$62K $62K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
Expenditures by Expense Type
Iglesia Building
FY 2026-27 BUDGET | Aliso Viejo

432
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER CONTRACTUAL
SERVICES $2,973 $840 $450 $804 $1,800 $1,400
Total PROFESSIONAL &
TECH. SERVICES $2,973 $840 $450 $804 $1,800 $1,400

OPERATING

EXPENDITURES
UTILITIES $16,216 $16,825 $22,613 $22,235 $28,000 $25,000 BLDG & GROUNDS $24,162 $19,605 $19,999 $26,853 $36,600 $35,800 Total OPERATING
EXPENDITURES $40,378 $36,430 $42,612 $49,088 $64,600 $60,800 Total Expenditures $43,351 $37,270 $43,062 $49,892 $66,400 $62,200 Iglesia Building
FY 2026-27 BUDGET | Aliso Viejo

433
Iglesia Park Community Center
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

OTHER SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER SERVICES
YOUTH PROGRAMS $157,500 $177,500 $177,500 $177,500 $177,500 $177,500 Total OTHER SERVICES $157,500 $177,500 $177,500 $177,500 $177,500 $177,500 Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$158K$158K $158K
$178K$178K $178K $178K$178K $178K $178K$178K $178K $178K$178K $178K $178K$178K $178K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Expenditures by Expense Type
Iglesia Park Community Center
FY 2026-27 BUDGET | Aliso Viejo

434
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Total Expenditures $157,500 $177,500 $177,500 $177,500 $177,500 $177,500 Iglesia Park Community Center
FY 2026-27 BUDGET | Aliso Viejo

435
Recreation
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES OTHER SERVICES PERSONNEL - BENEFITS
PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES PERSONNEL - WAGES & SALARIES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Expenditures by Expense Type
Recreation
FY 2026-27 BUDGET | Aliso Viejo

436
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
REGULAR EMPLOYEES $365,500 $474,889 $525,621 $558,433 $589,000 $695,000 PART TIME WAGES $155,395 $187,373 $261,240 $180,892 $206,200 $213,000 OVERTIME PAY $3,085 $1,413 $2,276 $444 $5,000 $5,000
LEAVE CASH OUT - - $6,525 $286 $13,000 $15,000
Total PERSONNEL - WAGES
& SALARIES $523,980 $663,675 $795,663 $740,054 $813,200 $928,000

PERSONNEL - BENEFITS
RETIREMENT $41,174 $49,667 $55,326 $58,950 $70,950 $92,775 FICA/MEDICARE $9,045 $11,451 $13,356 $12,294 $12,900 $16,200 STATE UNEMPMNT INS $2,817 $3,530 $4,097 $3,788 $5,000 $5,000 MEDICAL INSURANCE $34,361 $40,092 $56,449 $60,117 $94,820 $90,000 DENTAL INSURANCE $1,778 $1,671 $2,758 $2,586 $5,260 $3,800 VISION INSURANCE $434 $484 $584 $572 $965 $825
LIFE INSURANCE $1,878 $2,590 $3,198 $3,140 $4,500 $4,500 BENEFIT CASH OUT $99,780 $116,831 $129,117 $107,909 $103,510 $110,905 VEHICLE/CELL $300 $2,700 $2,625 $2,700 $2,700 $2,700
Total PERSONNEL -
BENEFITS $191,566 $229,015 $267,510 $252,056 $300,605 $326,705 PROFESSIONAL & TECH.

SERVICES
TECHNOLOGY SERVICES $53,568 $63,903 $82,853 $109,098 $116,660 $119,710

OTHER CONTRACTUAL
SERVICES $352,266 $409,544 $390,102 $338,557 $345,000 $345,000 Total PROFESSIONAL &
TECH. SERVICES $405,834 $473,447 $472,955 $447,655 $461,660 $464,710

OPERATING

EXPENDITURES
UTILITIES $80,247 $42,304 $59,484 $60,592 $71,450 $70,450 BLDG & GROUNDS $188,422 $212,993 $197,752 $185,849 $238,660 $238,600

FARM OPERATING
EXPENDITURES $9,234 $16,684 $229,491 $303,387 $297,500 $302,000

AV FARM OPERATING
EXPENSES $387,552 $328,983 - - - -
Total OPERATING
EXPENDITURES $665,455 $600,963 $486,727 $549,828 $607,610 $611,050

OTHER SERVICES
COMMUNICATION $2,627 $2,421 $2,884 $2,073 $2,040 $2,040

SUMMER CAMP
SCHOLARSHIPS $6,645 $5,653 $4,315 $3,168 $6,000 $6,000
TAXES/FEES/PERMITS $34,423 $35,328 $48,791 $45,236 $37,200 $37,200 CITY CAMP EXPENSE $46,885 $45,081 $38,288 $43,997 $48,000 $56,000 Total OTHER SERVICES $90,579 $88,483 $94,278 $94,474 $93,240 $101,240

SUPPLIES
SUPPLIES $6,292 $10,317 $7,832 $7,553 $13,000 $13,000
OPERATING SUPPLIES $17,854 $17,850 $14,136 $12,021 $26,000 $26,000 MINOR EQUIPMENT $4,943 $3,213 $3,634 $4,750 $5,000 $5,000 Total SUPPLIES $29,089 $31,380 $25,602 $24,324 $44,000 $44,000 Total Expenditures $1,906,504 $2,086,962 $2,142,735 $2,108,391 $2,320,315 $2,475,705 Recreation
FY 2026-27 BUDGET | Aliso Viejo

437
Public Safety
The Public Safety Department includes the following divisions:

Law Enforcement
Crime Prevention
Animal Care Services
Emergency Operations Center
The City of Aliso Viejo contracts with the Orange County Sheriff's Department for law enforcement services. These services include general law enforcement and traffic safety.

General law enforcement provides an assortment of officers to provide crime prevention via around-the-clock street patrols, narcotics prevention, special investigations, and the general enforcement of laws. Traffic safety provides routine traffic patrol as a means of encouraging motorists and pedestrians to comply with traffic laws and ordinances and, when necessary, issues citations and/or warnings for violations. Traffic accidents are investigated, and their results are recorded and analyzed. This division also includes contract services for crossing guards and the administration of the City's parking citations.

Animal Care Services provides for the care, protection, and control of animals that stray from their homes or are abused by their owners. This service, currently under contract with the City of Mission Viejo, includes the pick-up of injured animals, impounding of stray dogs/cats, issuance of citations, and the provision of a shelter for homeless animals.

The preservation of life and property is an inherent responsibility of Local, State, and Federal Governments. The City of Aliso Viejo, therefore, has prepared a comprehensive Emergency Operation Plan, which serves as the basis for the City's emergency organization and emergency operations. The primary objective of this plan is to enhance the overall capabilities of the government to respond to emergencies.

Public Safety
FY 2026-27 BUDGET | Aliso Viejo

438
Expenditure Summary
Historical Expenditures
Expenditures by Department
Historical Expenditures

CRIME PREVENTION EOC LAW ENFORCEMENT-OTHER

ANIMAL CONTROL LAW ENFORCEMENT-CONTRACT
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
$9M$9M$9M $10M$10M$10M $10M$10M$10M $10M$10M$10M $12M$12M $12M $12M$12M $12M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Public Safety
FY 2026-27 BUDGET | Aliso Viejo

439
FY27 Expenditures by Department

LAW ENFORCEMENT-

CONTRACT
$11,355,260 91.78%
ANIMAL CONTROL $584,195 4.72%
LAW ENFORCEMENT-OTHER $336,675 2.72%
EOC $96,100 0.78%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

LAW ENFORCEMENT-
CONTRACT $8,659,399 $9,297,657 $9,209,787 $9,596,293 $10,606,601 $11,355,260 LAW ENFORCEMENT-OTHER $262,228 $284,924 $284,836 $313,804 $385,049 $336,675 CRIME PREVENTION $21,439 $6,474 $5,875 - - -
ANIMAL CONTROL $376,235 $405,499 $444,161 $523,469 $577,566 $584,195 EOC $21,223 $43,603 $60,740 $28,569 $100,201 $96,100
Total Expenditures $9,340,524 $10,038,157 $10,005,400 $10,462,135 $11,669,417 $12,372,230 Expenditures by Expense Type
Historical Expenditures by Expense Type

PERSONNEL - BENEFITS CAPITAL OUTLAY OPERATING EXPENDITURES

PERSONNEL - WAGES & SALARIES OTHER SERVICES SUPPLIES
CONTRACT SERVICES PROFESSIONAL & TECH. SERVICES

12.4M
Expenditures
$9M$9M$9M $10M$10M$10M $10M$10M$10M $10M$10M$10M $12M$12M $12M $12M$12M $12M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Public Safety
FY 2026-27 BUDGET | Aliso Viejo

440
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

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

SERVICES $8,661,899 $9,299,937 $9,229,998 $9,604,273 $10,606,601 $11,405,260 OPERATING EXPENDITURES $10,955 $10,388 $9,819 $9,678 $14,700 $15,250 OTHER SERVICES $30,995 $39,734 $23,411 $19,750 $38,310 $25,530 SUPPLIES $29,168 $28,639 $24,141 $18,827 $41,846 $41,845 CONTRACT SERVICES $591,479 $645,642 $700,010 $800,608 $863,309 $884,345 CAPITAL OUTLAY $2,205 - - $9,000 $50,000 -
Total Expenditures $9,340,524 $10,038,157 $10,005,400 $10,462,135 $11,669,417 $12,372,230 Expenditures by Expense Type
Public Safety
FY 2026-27 BUDGET | Aliso Viejo

441
Law Enforcement - Orange County Sheriff's
Department
Staff Summary
Authorized Positions (FTE) 2027
Captain 1.0
Sergeant - Administration 1.0
Sergeant - Patrol 1.0
Investigator 1.5
Deputy Sheriff II - Patrol 15.0
Deputy Sheriff II - Motorcycle* 2.0
Deputy Sheriff II - School Resource Officer/Motor 0.7
Community Services Officer* 2.0
Senior Emergency Management Coordinator* 1.0
Total 23.5
Regional and Shared Staff 16.9
Law Enforcement
FY 2026-27 BUDGET | Aliso Viejo

442
Expenditure Summary
Historical Expenditures
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES
LAW ENFORCEMENT $8,659,399 $9,297,657 $9,209,787 $9,596,293 $10,606,601 $11,355,260 Total PROFESSIONAL &
TECH. SERVICES $8,659,399 $9,297,657 $9,209,787 $9,596,293 $10,606,601 $11,355,260 Total Expenditures $8,659,399 $9,297,657 $9,209,787 $9,596,293 $10,606,601 $11,355,260 Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$9M$9M$9M $9M$9M$9M $9M$9M$9M $10M$10M$10M $11M$11M $11M $11M$11M $11M FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Expenditures by Expense Type
Law Enforcement
FY 2026-27 BUDGET | Aliso Viejo

443
Law Enforcement - Other
Other law enforcement expenditures include equipment maintenance and other supplies that are not included in the OCSD contract for law enforcement.   Also included are the costs for crossing guard services at the City's schools.

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

OPERATING EXPENDITURES SUPPLIES CAPITAL OUTLAY

OTHER SERVICES CONTRACT SERVICES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$262K$262K $262K $285K$285K $285K $285K$285K $285K $314K$314K $314K $385K$385K $385K
$337K$337K $337K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Law Enforcement - Other
FY 2026-27 BUDGET | Aliso Viejo

444
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OPERATING

EXPENDITURES
EQUIP MAINT-800MHZ $3,545 $1,582 $744 $1,340 $5,000 $5,000 Total OPERATING
EXPENDITURES $3,545 $1,582 $744 $1,340 $5,000 $5,000

OTHER SERVICES
COMMUNICATION $533 $493 $590 $379 - -
FUEL $12,944 $11,617 $6,142 $5,177 $16,780 $4,000
VEHICLE MAINTENANCE $13,027 $23,139 $11,721 $10,289 $15,000 $15,000 MTGS/CONF/TRNG $2,094 $926 $2,319 $2,021 $3,000 $3,000
SPECIAL EVENTS $1,387 $1,687 $1,095 $1,181 $1,800 $1,800 Total OTHER SERVICES $29,986 $37,862 $21,868 $19,047 $36,580 $23,800

SUPPLIES
OPERATING SUPPLIES $8,569 $4,182 $3,699 $7,278 $7,725 $7,725 TACTICAL GEAR $2,681 $1,155 $2,677 - $1 -
Total SUPPLIES $11,249 $5,337 $6,375 $7,278 $7,726 $7,725

CONTRACT SERVICES
C.S-CROSSING GUARDS $215,244 $240,143 $255,848 $277,139 $285,743 $300,150 Total CONTRACT SERVICES $215,244 $240,143 $255,848 $277,139 $285,743 $300,150

CAPITAL OUTLAY
PUBLIC SAFETY EQUIP $2,205 - - $9,000 $50,000 -
Total CAPITAL OUTLAY $2,205 - - $9,000 $50,000 -
Total Expenditures $262,228 $284,924 $284,836 $313,804 $385,049 $336,675 Expenditures by Expense Type
Law Enforcement - Other
FY 2026-27 BUDGET | Aliso Viejo

445
Crime Prevention
Crime prevention services have previously been provided by a part-time employee.  Recently services are included in the Emergency Management and other public safety budgets as needed.

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

OTHER SERVICES PERSONNEL - BENEFITS SUPPLIES

PERSONNEL - WAGES & SALARIES OPERATING EXPENDITURES
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
$25K
$21K$21K $21K
$6K$6K $6K $6K$6K $6K
000 000 000
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
Crime Prevention
FY 2026-27 BUDGET | Aliso Viejo

446
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
PART TIME WAGES $12,452 - - - - -
Total PERSONNEL - WAGES
& SALARIES $12,452 - - - - -

PERSONNEL - BENEFITS
RETIREMENT $934 - - - - -
FICA/MEDICARE $181 - - - - -
STATE UNEMPMNT INS $257 - - - - -
Total PERSONNEL -
BENEFITS $1,372 - - - - -

OPERATING

EXPENDITURES
RENT $4,425 $5,465 $5,685 - - -
Total OPERATING
EXPENDITURES $4,425 $5,465 $5,685 - - -

OTHER SERVICES
MEMBERSHIP & DUES - - $190 - - -
Total OTHER SERVICES - - $190 - - -

SUPPLIES
OPERATING SUPPLIES $3,191 $1,009 - - - -
Total SUPPLIES $3,191 $1,009 - - - -
Total Expenditures $21,439 $6,474 $5,875 - - -
Expenditures by Expense Type
Crime Prevention
FY 2026-27 BUDGET | Aliso Viejo

447
Animal Care Services
Animal control and animal shelter services have been provided through a contract with the City of Mission Viejo since 2009.  In 2023, the City entered into a new seven-year agreement with the City of Mission Viejo, with an option to renew for an additional five-year term.  Services include administration of pet licensing, field services, and shelter services.  Field services are provided to the City seven days per week, 24 hours per day and include impounding of stray animals, transportation of injured animals , inspections, and investigations.

Costs for animal care services are shared between the cities of Aliso Viejo, Laguna Hills, Laguna Niguel, Rancho Santa Margarita, and Mission Viejo.   Each city's share of the cost is determined annually and allocated based on population.

For additional information on these services, visit https://www.cityofmissionviejo.org/departments/animal-services.

Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
Animal Care Services
FY 2026-27 BUDGET | Aliso Viejo

448
Expenditures by Expense Type
Historical Expenditures by Expense Type

CONTRACT SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

CONTRACT SERVICES
C.S-ANIMAL CARE
SERVICES $376,235 $405,499 $444,161 $523,469 $577,566 $584,195 Total CONTRACT SERVICES $376,235 $405,499 $444,161 $523,469 $577,566 $584,195 Total Expenditures $376,235 $405,499 $444,161 $523,469 $577,566 $584,195 $376K$376K $376K $405K$405K $405K $444K$444K $444K
$523K$523K $523K $578K$578K $578K $584K$584K $584K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Expenditures by Expense Type
Animal Care Services
FY 2026-27 BUDGET | Aliso Viejo

449
Emergency Operations Management
The Emergency Operations Management budget includes part-time salaries and other services and supplies.  For FY 2021-22 through FY 2024-25, a full-time Senior Emergency Management Coordinator is provided through contract with Orange County Sheriff's Department.

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

PERSONNEL - BENEFITS OTHER SERVICES OPERATING EXPENDITURES PERSONNEL - WAGES & SALARIES PROFESSIONAL & TECH. SERVICES SUPPLIES Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
$125K
$21K$21K $21K
$44K$44K $44K
$61K$61K $61K
$29K$29K $29K
$100K$100K $100K $96K$96K $96K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Emergency Operations Management
FY 2026-27 BUDGET | Aliso Viejo

450
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

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

PERSONNEL - BENEFITS
RETIREMENT - $941 $1,229 - $3,750 -
FICA/MEDICARE - $182 $238 - $725 -
STATE UNEMPMNT INS - $147 $161 - $176 -
Total PERSONNEL -
BENEFITS - $1,270 $1,628 - $4,651 -
PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES $2,500 $2,281 $20,211 $7,980 - $50,000
Total PROFESSIONAL &
TECH. SERVICES $2,500 $2,281 $20,211 $7,980 - $50,000

OPERATING

EXPENDITURES
RENT $2,985 $3,341 $3,390 $8,338 $9,700 $10,250
Total OPERATING
EXPENDITURES $2,985 $3,341 $3,390 $8,338 $9,700 $10,250

OTHER SERVICES
MTGS/CONF/TRNG $403 $853 $707 $428 $1,000 $1,000
MEMBERSHIP & DUES $606 $1,018 $646 $274 $730 $730
Total OTHER SERVICES $1,009 $1,871 $1,353 $702 $1,730 $1,730

SUPPLIES
SUPPLIES $43 $315 $499 $519 $500 $500
OPERATING SUPPLIES $14,685 $21,978 $17,267 $11,030 $33,620 $33,620 Total SUPPLIES $14,728 $22,293 $17,766 $11,549 $34,120 $34,120 Total Expenditures $21,223 $43,603 $60,740 $28,569 $100,201 $96,100 Expenditures by Expense Type
Emergency Operations Management
FY 2026-27 BUDGET | Aliso Viejo

451
Public Works
The Public Works Department oversees matters relating to City streets, public rights-of-way, capital projects, utilities, traffic-related issues, solid waste, water quality, and storm water. The Department coordinates with and provides information to the general public, contractors, developers, utility companies, and other public agencies. It coordinates City projects and plans with other governmental agencies to ensure that the City's concerns are addressed (i.e. Orange County Transportation Authority, CalTrans, County of Orange. These services are provided by a combination of City personnel and contract services. The Public Works department includes the following divisions:

Engineering
Traffic Engineering
Street Maintenance
Facilities Maintenance
The Engineering division is responsible for the day-to-day administration of all publicly owned properties, including 72 miles of streets, curbs, gutters, sidewalks, landscaped medians, 48 traffic signals, signs, streetlights, and 65 miles of storm drains, and 620 catch basins. Engineering administers capital projects, as well as various maintenance contracts for storm water, water quality, solid waste, and public works inspection and enforcement.

Operating expenditures include State and County water quality permits and contract services for NPDES, solid waste, and general engineering and landscape inspection services.

The Traffic Engineering division investigates traffic issues by conducting traffic surveys and studies and recommends solutions to the City Council and City Manager. Responsibilities include the review and development of City traffic engineering guidelines and standards, processing citizen concerns related to the existing circulation system and implementing corrective measures when appropriate, and analyzing traffic collision records to identify accident patterns and recommending any corrective measures.

The Street Maintenance Division conducts inspections of streetlights, intersection lights, and traffic controllers, monitors the City's street sweeping and removal of debris from the public right of way, and maintains and repairs streets and sidewalks.  In order to comply with the MOE for Measure M turn back funds, and other possible grant funding, the City is obligated to spend a minimum of $815,389  from  the General Fund specifically for street and traffic costs and is budgeted accordingly.

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

Staff Summary
Authorized Positions (FTE) 2023 2024 2025 2026 2027
Director of Public Works 1.0 1.0 1.0 1.0 1.0
Associate Engineer 1.0 1.0 1.0 1.0 1.0
Facilities Supervisor 1.0 1.0 1.0 1.0 1.0
Street Supervisor 1.0 1.0 1.0 1.0 1.0
Total 4.0 4.0 4.0 4.0 4.0
Public Works
FY 2026-27 BUDGET | Aliso Viejo

452
Expenditure Summary
Historical Expenditures
Historical Expenditures

STREET MAINTENANCE ENGINEERING (GENERAL)
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M
$2M$2M$2M $2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Public Works
FY 2026-27 BUDGET | Aliso Viejo

453
FY27 Expenditures by Department
ENGINEERING (GENERAL) $1,643,635 75.23%
STREET MAINTENANCE $541,200 24.77%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
ENGINEERING (GENERAL) $1,275,921 $1,284,234 $1,352,676 $1,259,416 $1,583,927 $1,643,635 STREET MAINTENANCE $543,051 $380,306 $371,914 $408,855 $438,700 $541,200 Total Expenditures $1,818,972 $1,664,540 $1,724,590 $1,668,271 $2,022,627 $2,184,835 Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES

PERSONNEL - BENEFITS OTHER SERVICES PERSONNEL - WAGES & SALARIES

CONTRACT SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

PERSONNEL - WAGES &

SALARIES
REGULAR EMPLOYEES $415,019 $522,082 $564,195 $590,975 $623,000 $645,000 LEAVE CASH OUT - - $9,421 $14,209 $22,000 $24,800
Total PERSONNEL - WAGES
& SALARIES $415,019 $522,082 $573,616 $605,184 $645,000 $669,800

PERSONNEL - BENEFITS

2.18M
Expenditures
$2M$2M$2M $2M$2M$2M $2M$2M$2M $2M$2M$2M
$2M$2M$2M $2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Expenditures by Expense Type
Public Works
FY 2026-27 BUDGET | Aliso Viejo

454
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
RETIREMENT $43,406 $54,452 $62,270 $69,328 $78,892 $86,360 FICA/MEDICARE $6,346 $7,943 $8,566 $9,167 $9,400 $11,320 STATE UNEMPMNT INS $588 $735 $644 $644 $705 $705
MEDICAL INSURANCE $50,490 $73,994 $84,578 $91,294 $94,360 $100,500 DENTAL INSURANCE $3,628 $4,833 $5,758 $6,365 $6,470 $6,470 VISION INSURANCE $626 $962 $1,049 $1,063 $1,065 $1,065
LIFE INSURANCE $2,139 $2,768 $2,980 $3,134 $3,600 $4,000 BENEFIT CASH OUT $20,796 $23,276 $21,719 $22,124 $21,635 $19,615 VEHICLE/CELL $2,558 $3,450 $3,600 $3,600 $3,600 $3,600
Total PERSONNEL -
BENEFITS $130,577 $172,413 $191,165 $206,718 $219,727 $233,635 PROFESSIONAL & TECH.

SERVICES

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

OPERATING

EXPENDITURES
RENT $12,420 $12,420 $12,420 $12,420 $13,000 $21,000
COMPUTER EXPENSE - - - - $1,500 $1,500
Total OPERATING
EXPENDITURES $12,420 $12,420 $12,420 $12,420 $14,500 $22,500

OTHER SERVICES
PRINTING - - - - $500 $500
MTGS/CONF/TRNG $3,638 $2,711 $5,959 $4,968 $11,000 $11,000 MEMBERSHIP & DUES $625 $1,382 $1,003 $857 $1,300 $1,300

MISCELLANEOUS
CHARGES/EXPENSE $1,962 - - - - -
PERMITS $176,169 $173,376 $236,974 $152,223 $257,000 $315,000 Total OTHER SERVICES $182,395 $177,469 $243,937 $158,048 $269,800 $327,800

SUPPLIES
SUPPLIES $756 $454 $997 $442 $1,000 $1,000
OPERATING SUPPLIES $1,388 $3,881 $1,945 $1,477 $3,000 $3,000 MINOR EQUIPMENT - - $493 $296 $500 $500
Total SUPPLIES $2,144 $4,335 $3,435 $2,216 $4,500 $4,500

CONTRACT SERVICES
NPDES $361,105 $220,756 $234,643 $146,873 $240,400 $240,400 AB939-SOLID WASTE $49,520 $88,848 $43,460 $47,958 $60,000 $60,000 C.S-MASTER PLANS $42,193 - - - - -
C.S-CITY ENGINEERING $78,431 $85,912 $50,000 $80,000 $70,000 $85,000 C.S-STREET MAINT $543,051 $380,306 $371,914 $408,855 $438,700 $541,200 Total CONTRACT SERVICES $1,074,300 $775,820 $700,017 $683,685 $809,100 $926,600 Total Expenditures $1,818,972 $1,664,540 $1,724,590 $1,668,271 $2,022,627 $2,184,835 Public Works
FY 2026-27 BUDGET | Aliso Viejo

455
Transfers Out
The General Fund Budget includes inter-fund transfers to the Aliso Viejo Aquatic Center, Debt Service, Capital Improvement, and Storm Water Funds.

Aquatic Center Fund - In 2015, the City entered into an agreement with Premier Aquatic Services to operate the Aquatic Center year-end.  Revenues for FY 2026-27 total approximately $0.8 million and expenses total $1.1 million.  The General Fund subsidizes the operating deficit with a transfer of approximately $0.3 million.

Debt Service Fund - In 2019, the City issued approximately $12.3 million of tax-exempt Certificates of Participation to provide financing for the construction of the Aliso Viejo Ranch.  For FY 2026-27 principal payments total $0.3 million.

Interest and fiscal charges total $0.4 million.

Capital Improvement Fund - The General Fund provides funding for capital improvements to City facilities, which include City Hall, Aliso Viejo Ranch, Aliso Viejo Aquatic Center, Aliso Viejo Center, Iglesia Park and Community Center, and Vista Park. FY 2026-27 transfers include the following capital improvement projects totaling $0.2 million.

Vista Park - Replacement of lighting, trellis, and playground resurfacing  - $47,500 Aquatic Center – Replacement of the recreation pool plaster and lighting management system - $120,000 Aliso Viejo Center – Replacement of lighting management system - $60,000 Storm Water Fund - Maintenance and monitoring projects for Dairy Fork and wetlands total approximately $20,000 annually through a transfer from the General Fund.

Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Transfers Out
FY 2026-27 BUDGET | Aliso Viejo

456
General Fund Transfers Out - Detail
Fund
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
Budget
FY 2027
Proposed
Budget
261Aquatic Center
331Capital Improvements 294,741 428,191 257,590 209,688 981,000 227,500 332Storm Water 24,692 17,130 9,883 14,833 20,000 20,000 411 Debt Service 654,436 658,747 655,795 655,369 657,450 656,450 Total Transfers Out
108,389$ 217,503$ 159,252$ 163,628$ 284,450$ 300,750$
1,082,258$ 1,321,571$ 1,082,520$ 1,043,518$ 1,942,900$ 1,204,700$ Transfers Out
FY 2026-27 BUDGET | Aliso Viejo

457
Special Revenue Funds
Expenditure Summary
Historical Expenditures Across Special Revenues
Expenditures by Fund
Historical Expenditures by Fund

TRAFFIC CONGESTION RLF TECHNOLOGY FUND INTEGRATED WASTE MGMT

DEVELOPMENT IMPACT PUBLIC SAFETY GRANTS OTHER GRANTS

AQMD MEASURE M AV AQUATIC CENTER
SB1-RMRA GAS TAX FEDERAL GRANTS

AV CENTER
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
$10M$10M$10M
$12M$12M $12M
$8M$8M$8M
$7M$7M $7M
$13M$13M $13M
$10M$10M$10M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Special Revenue
FY 2026-27 BUDGET | Aliso Viejo

458
FY27 Expenditures by Fund
AV CENTER $2,828,330 27.85%
MEASURE M $1,967,885 19.38%
GAS TAX $1,358,270 13.37%
AV AQUATIC CENTER $1,123,750 11.07%
SB1-RMRA $1,105,000 10.88%
DEVELOPMENT IMPACT $824,802 8.12%
FEDERAL GRANTS $337,619 3.32%
PUBLIC SAFETY GRANTS $242,255 2.39%
OTHER GRANTS $137,946 1.36%
TECHNOLOGY FUND $121,545 1.20%
INTEGRATED WASTE MGMT $108,000 1.06%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
TRAFFIC CONGESTION RLF $11,769 $16,567 - - - -
GAS TAX $1,162,911 $1,413,179 $1,311,251 $1,125,975 $1,465,270 $1,358,270 MEASURE M $398,961 $1,415,248 $207,157 $757,795 $1,565,984 $1,967,885 SB1-RMRA $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 PUBLIC SAFETY GRANTS $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 AQMD - - - - $1,422,918 -
INTEGRATED WASTE MGMT $15,184 $8,281 $50,910 $62,347 $180,000 $108,000 OTHER GRANTS $348,569 $38,792 $128,345 $295,320 $365,620 $137,946 TECHNOLOGY FUND $24,832 $30,216 $44,762 $65,853 $130,200 $121,545 DEVELOPMENT IMPACT - $39,095 - - - $824,802
FEDERAL GRANTS $3,007,233 $3,200,845 $547,060 $199,515 $630,848 $337,619 AV CENTER $2,686,733 $3,489,127 $3,721,550 $3,193,144 $2,630,000 $2,828,330 AV AQUATIC CENTER $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $6,913,645 $12,821,967 $10,155,402

10.2M
Expenditures by Fund
Special Revenue
FY 2026-27 BUDGET | Aliso Viejo

459
Expenditures by Program
Historical Expenditures by Program

BEV CONTR RECYL SENIOR MOBILITY PROG OTHER GRANTS

GRANTS DEV IMPACT LAW ENFORCEMENT-OTHER

TRAFFIC ENGINEERING CDBG STREET MAINTENANCE

AV AQUATIC CTR AV CENTER TRANSFERS OUT
FY27 Expenditures by Department
TRANSFERS OUT $3,611,414 35.56%
AV CENTER $2,496,220 24.58%
STREET MAINTENANCE $1,209,700 11.91%
AV AQUATIC CTR $1,123,750 11.07%
DEV IMPACT $824,802 8.12%
LAW ENFORCEMENT-OTHER $242,255 2.39%
GRANTS $216,545 2.13%
TRAFFIC ENGINEERING $148,570 1.46%
OTHER GRANTS $135,946 1.34%
CDBG $83,200 0.82%
SENIOR MOBILITY PROG $50,000 0.49%
BEV CONTR RECYL $13,000 0.13%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
TRAFFIC ENGINEERING $87,963 $214,895 $303,154 $73,508 $175,000 $148,570 STREET MAINTENANCE $943,033 $1,021,284 $1,008,097 $1,052,466 $1,269,700 $1,209,700 $10M$10M$10M
$12M$12M $12M
$8M$8M$8M
$7M$7M $7M
$13M$13M $13M
$10M$10M$10M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

10.2M
Expenditures by Department
Special Revenue
FY 2026-27 BUDGET | Aliso Viejo

460
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
LAW ENFORCEMENT-OTHER $164,879 $123,925 $120,798 $125,409 $186,677 $242,255

TRAFFIC CONGESTION - - - - - -
SENIOR MOBILITY PROG $4,140 $20,524 $27,482 $33,591 $50,000 $50,000

AQMD - - - - - -
BEV CONTR RECYL $15,184 $8,281 $6,925 $15,522 $40,000 $13,000

USED OIL RECYCLING - - - - - -
OTHER GRANTS - $44,431 $50,681 $5,338 $355,427 $135,946 GRANTS $24,832 $30,216 $61,977 $105,411 $270,200 $216,545 DEV IMPACT - $67,511 - - - $824,802
CDBG $163,991 $287,371 $390,919 $60,523 $131,039 $83,200 AV CENTER $2,207,490 $2,567,314 $2,322,471 $2,435,484 $2,211,100 $2,496,220 AV AQUATIC CTR $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 TRANSFERS OUT $5,153,712 $6,712,624 $2,826,556 $2,003,019 $7,068,374 $3,611,414 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $6,913,645 $12,821,967 $10,155,402 Expenditures by Expense Type
Historical Expenditures by Expense Type

SUPPLIES OTHER SERVICES CAPITAL OUTLAY
CAPITAL IMPROVEMENT OPERATING EXPENDITURES PROFESSIONAL & TECH. SERVICES

CONTRACT SERVICES FACILITIES EXPENDITURES TRANSFERS OUT Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES $284,021 $383,982 $599,784 $235,382 $909,399 $543,646 OPERATING EXPENDITURES $279,852 $312,770 $332,416 $364,603 $434,700 $434,045 OTHER SERVICES - $17,938 $18,565 $18,565 $18,567 $18,570 SUPPLIES - - - - $5,000 $5,000
CONTRACT SERVICES $675,271 $674,180 $697,302 $727,809 $923,700 $855,700 CAPITAL OUTLAY $164,879 $176,133 $120,798 $125,409 $186,677 $242,255 TRANSFERS OUT $5,153,712 $6,712,624 $2,826,556 $2,003,019 $7,068,374 $3,611,414 CAPITAL IMPROVEMENT - $253,435 $201,168 - - $824,802
FACILITIES EXPENDITURES $3,377,622 $3,655,666 $3,420,981 $3,438,858 $3,275,550 $3,619,970 Total Expenditures $9,935,357 $12,186,727 $8,217,571 $6,913,645 $12,821,967 $10,155,402 $10M$10M$10M
$12M$12M $12M
$8M$8M$8M
$7M$7M $7M
$13M$13M $13M
$10M$10M$10M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Expenditures by Expense Type
Special Revenue
FY 2026-27 BUDGET | Aliso Viejo

461
Traffic Congestion Relief Fund
Assembly Bill 2928 established the Traffic Congestion Relief Fund (TCRF) in the State Treasury for allocating funds to cities and counties for street or road maintenance or reconstruction. Cities and counties are required to maintain their existing commitment of general funds for street or roadwork in order to remain eligible for allocation of these funds. State law requires these revenues to be deposited and accounted for in a special revenue fund.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
-$5K
0 $5K
$10K
$15K
$20K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $90,909 $76,109 $60,982 $76,068 $79,430 $81,330 Revenues
USE OF MONEY & PROPERTY -$3,031 $1,440 $15,086 $3,362 $1,900 $3,800 Total Revenues -$3,031 $1,440 $15,086 $3,362 $1,900 $3,800 Expenditures
TRANSFERS OUT $11,769 $16,567 - - - -
Total Expenditures $11,769 $16,567 - - - -
Total Revenues Less Expenditures -$14,800 -$15,127 $15,086 $3,362 $1,900 $3,800 Ending Fund Balance $76,109 $60,982 $76,068 $79,430 $81,330 $85,130 Traffic Congestion Relief Fund
FY 2026-27 BUDGET | Aliso Viejo

462
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY
FY27 Revenues by Revenue Category
USE OF MONEY & PROPERTY $3,800 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$3,031 $1,440 $15,086 $3,362 $1,900 $3,800 Total USE OF MONEY &
PROPERTY -$3,031 $1,440 $15,086 $3,362 $1,900 $3,800
Total Revenues -$3,031 $1,440 $15,086 $3,362 $1,900 $3,800 -$3K-$3K -$3K
$1K$1K $1K
$15K$15K $15K
$3K$3K $3K $2K$2K $2K $4K$4K $4K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$5K
0 $5K
$10K
$15K
$20K

3.8K
Revenues by Revenue Category
Traffic Congestion Relief Fund
FY 2026-27 BUDGET | Aliso Viejo

463
Expenditures by Expense Type
Historical Expenditures by Expense Type

TRANSFERS OUT
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

TRANSFERS OUT
TRANSFERS OUT $11,769 $16,567 - - - -
Total TRANSFERS OUT $11,769 $16,567 - - - -
Total Expenditures $11,769 $16,567 - - - -
$12K$12K $12K
$17K$17K $17K
000 000 000 000
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
Expenditures by Expense Type
Traffic Congestion Relief Fund
FY 2026-27 BUDGET | Aliso Viejo

464
Gas Tax
The City receives funds from Sections 2105, 2106, 2107 and 2107.5 of the Streets and Highways code. State law requires these revenues be recorded in a Special Revenue Fund, and that they be utilized solely for street related purposes such as new construction, rehabilitation, and maintenance.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $740,649 $732,739 $643,272 $959,679 $1,349,535 $1,343,765 Revenues
USE OF MONEY & PROPERTY -$31,431 $6,287 $203,094 $52,567 $27,000 $63,000 INTERGOVERNMENTAL REVENUE $1,186,433 $1,317,425 $1,424,564 $1,463,264 $1,432,500 $1,507,500 Total Revenues $1,155,002 $1,323,713 $1,627,658 $1,515,830 $1,459,500 $1,570,500 Expenditures
PROFESSIONAL & TECH. SERVICES $87,963 $196,958 $284,589 $54,943 $156,433 $130,000 OPERATING EXPENDITURES $267,763 $294,896 $310,795 $324,658 $346,000 $354,000 OTHER SERVICES - $17,938 $18,565 $18,565 $18,567 $18,570 CONTRACT SERVICES $675,271 $674,180 $697,302 $727,809 $923,700 $855,700 CAPITAL OUTLAY - $52,208 - - - -
TRANSFERS OUT $131,915 $177,000 - - $20,570 -
Total Expenditures $1,162,911 $1,413,179 $1,311,251 $1,125,975 $1,465,270 $1,358,270 Total Revenues Less Expenditures -$7,910 -$89,467 $316,407 $389,856 -$5,770 $212,230 Ending Fund Balance $732,739 $643,272 $959,679 $1,349,535 $1,343,765 $1,555,995 Gas Tax
FY 2026-27 BUDGET | Aliso Viejo

465
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE
FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,507,500 95.99%
USE OF MONEY & PROPERTY $63,000 4.01%
$1,155K$1,155K $1,155K $1,324K$1,324K $1,324K
$1,628K$1,628K $1,628K $1,516K$1,516K $1,516K $1,460K$1,460K $1,460K $1,571K$1,571K $1,571K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.57M
Gas Tax
FY 2026-27 BUDGET | Aliso Viejo

466
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$31,431 $6,287 $203,094 $52,567 $27,000 $63,000 Total USE OF MONEY &
PROPERTY -$31,431 $6,287 $203,094 $52,567 $27,000 $63,000

INTERGOVERNMENTAL

REVENUE
GAS TAX-2105 $277,293 $295,140 $314,534 $321,788 $325,000 $330,000 GAS TAX-2106 $176,685 $189,991 $205,140 $212,289 $200,000 $220,000 GAS TAX-2107 $331,702 $402,227 $425,749 $426,880 $440,000 $450,000 GAS TAX-ADMIN TAX $6,000 $7,500 $7,500 $7,500 $7,500 $7,500 GAS TAX-2103 $394,753 $422,567 $471,642 $494,808 $460,000 $500,000 Total

INTERGOVERNMENTAL

REVENUE
$1,186,433 $1,317,425 $1,424,564 $1,463,264 $1,432,500 $1,507,500 Total Revenues $1,155,002 $1,323,713 $1,627,658 $1,515,830 $1,459,500 $1,570,500 Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT TRAFFIC ENGINEERING STREET MAINTENANCE
FY27 Expenditures by Department
STREET MAINTENANCE $1,209,700 89.06%
TRAFFIC ENGINEERING $148,570 10.94%
Revenues by Revenue Category
$1,163K$1,163K $1,163K
$1,413K$1,413K $1,413K $1,311K$1,311K $1,311K
$1,126K$1,126K $1,126K
$1,465K$1,465K $1,465K $1,358K$1,358K $1,358K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K

1.36M
Gas Tax
FY 2026-27 BUDGET | Aliso Viejo

467
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

TRAFFIC ENGINEERING

PROFESSIONAL
SERVICES $87,963 $196,958 $284,589 $54,943 $156,433 $130,000

SUBSCRIPTION
FINANCIAL PRINCIPAL - $16,080 $17,028 $17,400 $17,781 $18,170

SUBSCRIPTION
FINANCIAL INTEREST - $1,857 $1,537 $1,165 $786 $400
Total TRAFFIC
ENGINEERING $87,963 $214,895 $303,154 $73,508 $175,000 $148,570

STREET MAINTENANCE
UTILITIES $267,763 $294,896 $310,795 $324,658 $346,000 $354,000 C.S-STREET MAINT $571,247 $599,142 $593,278 $620,144 $783,700 $710,700 C.S-STREET SWEEPING $104,024 $75,038 $104,024 $107,665 $140,000 $145,000 STREET MAINT EQUIP - $52,208 - - - -
Total STREET
MAINTENANCE $943,033 $1,021,284 $1,008,097 $1,052,466 $1,269,700 $1,209,700

TRANSFERS OUT
TRANSFERS OUT $131,915 $177,000 - - $20,570 -
Total TRANSFERS OUT $131,915 $177,000 - - $20,570 -
Total Expenditures $1,162,911 $1,413,179 $1,311,251 $1,125,975 $1,465,270 $1,358,270 Expenditures by Department
Gas Tax
FY 2026-27 BUDGET | Aliso Viejo

468
Measure M
Measure "M" is a one-half cent sales tax created for countywide transportation improvements. Measure M was originally approved by Orange County voters in November 1990 and ended in March 2011. Measure "M" was created to develop a varied transportation system that would relieve congestion on existing freeways, streets and roads, and ensure future mobility within Orange County. The Orange County Transportation Authority (OCTA) administers Measure "M" funds.

Orange County Voters approved the renewal of Measure M in November 2006. The Program took effect in April 2011 and will provide more than $11.8 billion to improve transportation in Orange County over a 30-year period.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $851,547 $1,314,964 $890,040 $1,903,028 $2,234,906 $1,724,922 Revenues
USE OF MONEY & PROPERTY -$40,196 $36,560 $244,678 $91,148 $54,000 $45,500 INTERGOVERNMENTAL REVENUE $902,573 $953,764 $975,467 $998,524 $1,002,000 $1,025,000 Total Revenues $862,377 $990,325 $1,220,146 $1,089,672 $1,056,000 $1,070,500 Expenditures
PROFESSIONAL & TECH. SERVICES $4,140 $20,524 $27,482 $33,591 $50,000 $50,000 TRANSFERS OUT $394,821 $1,394,724 $179,675 $724,204 $1,515,984 $1,917,885 Total Expenditures $398,961 $1,415,248 $207,157 $757,795 $1,565,984 $1,967,885 Total Revenues Less Expenditures $463,416 -$424,924 $1,012,989 $331,878 -$509,984 -$897,385 Measure M
FY 2026-27 BUDGET | Aliso Viejo

469
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE
FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,025,000 95.75%
USE OF MONEY & PROPERTY $45,500 4.25%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$40,196 $36,560 $244,678 $91,148 $54,000 $45,500 Total USE OF MONEY &
PROPERTY -$40,196 $36,560 $244,678 $91,148 $54,000 $45,500

INTERGOVERNMENTAL

REVENUE
MEASURE M $846,159 $917,418 $939,243 $946,306 $950,000 $975,000 MEASURE M-SMP $56,414 $36,346 $36,224 $52,219 $52,000 $50,000 Total

INTERGOVERNMENTAL

REVENUE
$902,573 $953,764 $975,467 $998,524 $1,002,000 $1,025,000 Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Ending Fund Balance $1,314,964 $890,040 $1,903,028 $2,234,906 $1,724,922 $827,537 $862K$862K $862K $990K$990K $990K
$1,220K$1,220K $1,220K $1,090K$1,090K $1,090K $1,056K$1,056K $1,056K $1,071K$1,071K $1,071K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K

1.07M
Revenues by Revenue Category
Measure M
FY 2026-27 BUDGET | Aliso Viejo

470
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Total Revenues $862,377 $990,325 $1,220,146 $1,089,672 $1,056,000 $1,070,500 Expenditures by Department
Historical Expenditures by Department

SENIOR MOBILITY PROG TRANSFERS OUT
FY27 Expenditures by Department
TRANSFERS OUT $1,917,885 97.46%
SENIOR MOBILITY PROG $50,000 2.54%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

SENIOR MOBILITY PROG

OTHER CONTRACTUAL
SERVICES $4,140 $20,524 $27,482 $33,591 $50,000 $50,000 Total SENIOR MOBILITY
PROG $4,140 $20,524 $27,482 $33,591 $50,000 $50,000

TRANSFERS OUT
TRANSFERS OUT $394,821 $1,394,724 $179,675 $724,204 $1,515,984 $1,917,885 Total TRANSFERS OUT $394,821 $1,394,724 $179,675 $724,204 $1,515,984 $1,917,885 Total Expenditures $398,961 $1,415,248 $207,157 $757,795 $1,565,984 $1,967,885 $0M$0M$0M
$1M$1M $1M
$0M$0M$0M
$1M$1M $1M
$2M$2M$2M
$2M$2M$2M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

1.97M
Expenditures by Department
Measure M
FY 2026-27 BUDGET | Aliso Viejo

471
Road Maintenance & Rehabilitation Account
(RMRA)
In 2017, Senate Bill (SB) 1 created the Road Maintenance and Rehabilitation Account (RMRA) to address deferred maintenance on the State Highway System and the local street and road system. A percentage of the RMRA fundin g is apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $783,341 $825,560 $651,355 $1,155,282 $2,574,710 $781,210 Revenues
USE OF MONEY & PROPERTY -$27,626 -$8,224 $153,163 $90,930 $36,500 $36,500 INTERGOVERNMENTAL REVENUE $1,014,000 $1,157,118 $1,337,992 $1,413,412 $1,350,000 $1,450,000 Total Revenues $986,373 $1,148,894 $1,491,155 $1,504,342 $1,386,500 $1,486,500 Expenditures
TRANSFERS OUT $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 Total Expenditures $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 Total Revenues Less Expenditures $42,220 -$174,205 $503,927 $1,419,428 -$1,793,500 $381,500 Ending Fund Balance $825,560 $651,355 $1,155,282 $2,574,710 $781,210 $1,162,710 Road Maintenance & Rehabilitation Account
FY 2026-27 BUDGET | Aliso Viejo

472
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE
FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $1,450,000 97.54%
USE OF MONEY & PROPERTY $36,500 2.46%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$27,626 -$8,224 $153,163 $90,930 $36,500 $36,500 Total USE OF MONEY &
PROPERTY -$27,626 -$8,224 $153,163 $90,930 $36,500 $36,500

INTERGOVERNMENTAL

REVENUE
SB1-RMRA $1,014,000 $1,157,118 $1,337,992 $1,413,412 $1,350,000 $1,450,000 Total

INTERGOVERNMENTAL

REVENUE
$1,014,000 $1,157,118 $1,337,992 $1,413,412 $1,350,000 $1,450,000 Total Revenues $986,373 $1,148,894 $1,491,155 $1,504,342 $1,386,500 $1,486,500 $986K$986K $986K $1,149K$1,149K $1,149K
$1,491K$1,491K $1,491K $1,504K$1,504K $1,504K $1,387K$1,387K $1,387K $1,487K$1,487K $1,487K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.49M
Revenues by Revenue Category
Road Maintenance & Rehabilitation Account
FY 2026-27 BUDGET | Aliso Viejo

473
Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT
FY27 Expenditures by Department
TRANSFERS OUT $1,105,000 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

TRANSFERS OUT
TRANSFERS OUT $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 Total TRANSFERS OUT $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 Total Expenditures $944,154 $1,323,100 $987,228 $84,914 $3,180,000 $1,105,000 $1M$1M$1M
$1M$1M$1M
$1M$1M$1M
$0M$0M $0M
$3M$3M $3M
$1M$1M$1M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M

1.11M
Expenditures by Department
Road Maintenance & Rehabilitation Account
FY 2026-27 BUDGET | Aliso Viejo

474
Public Safety Grants
Public Safety Grants are funded by the State of California for law enforcement to spend on front-line services in furtherance of public safety. This money was provided to the cities and counties for "new programs" and not intended to supplement current or planned budgets. The amount awarded to each city/county is population based with a minimum grant allocation amount of $100,000.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
$300K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $109,947 $129,018 $171,447 $288,518 $374,279 $396,602 Revenues
USE OF MONEY & PROPERTY -$4,882 $1,083 $51,710 $16,507 $9,000 $18,000 INTERGOVERNMENTAL REVENUE $161,285 $165,271 $186,159 $194,663 $200,000 $200,000 TRANSFERS IN $27,548 - - - - -
Total Revenues $183,951 $166,354 $237,869 $211,170 $209,000 $218,000 Expenditures
CAPITAL OUTLAY $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 Total Expenditures $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 Total Revenues Less Expenditures $19,071 $42,429 $117,071 $85,761 $22,323 -$24,255 Ending Fund Balance $129,018 $171,447 $288,518 $374,279 $396,602 $372,347 Public Safety Grants
FY 2026-27 BUDGET | Aliso Viejo

475
Revenues by Revenue Category
Historical Revenues by Revenue Category

TRANSFERS IN USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $200,000 91.74%
USE OF MONEY & PROPERTY $18,000 8.26%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$4,882 $1,083 $51,710 $16,507 $9,000 $18,000 Total USE OF MONEY &
PROPERTY -$4,882 $1,083 $51,710 $16,507 $9,000 $18,000

INTERGOVERNMENTAL

REVENUE
SLESF $161,285 $165,271 $186,159 $194,663 $200,000 $200,000 Total

INTERGOVERNMENTAL

REVENUE
$161,285 $165,271 $186,159 $194,663 $200,000 $200,000

TRANSFERS IN
INTERFUND TRANSFERS $27,548 - - - - -
Total TRANSFERS IN $27,548 - - - - -
Total Revenues $183,951 $166,354 $237,869 $211,170 $209,000 $218,000 $184K$184K $184K $166K$166K $166K
$238K$238K $238K $211K$211K $211K $209K$209K $209K $218K$218K $218K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$100K
0 $100K
$200K
$300K
218K
Revenues by Revenue Category
Public Safety Grants
FY 2026-27 BUDGET | Aliso Viejo

476
Expenditures by Expense Type
Historical Expenditures by Expense Type

CAPITAL OUTLAY
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

CAPITAL OUTLAY
PUBLIC SAFETY EQUIP $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 Total CAPITAL OUTLAY $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 Total Expenditures $164,879 $123,925 $120,798 $125,409 $186,677 $242,255 $165K$165K $165K
$124K$124K $124K $121K$121K $121K $125K$125K $125K
$187K$187K $187K
$242K$242K $242K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Expenditures by Expense Type
Public Safety Grants
FY 2026-27 BUDGET | Aliso Viejo

477
Air Quality Management District
Since 1991, local governments have received AB2766 subvention funds to implement programs that reduce air pollution from motor vehicles. The AB2766 Subvention Program provides a funding source for cities and counties to meet requirements of federal and state Clean Air Acts. The legislation creating this revenue source provides for oversight of the use of these monies by local governments. Primary emphasis is directed towards those projects that provide cost-effective emissions reductions.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $1,032,073 $1,041,367 $1,145,741 $1,480,498 $1,614,618 $289,700 Revenues
USE OF MONEY & PROPERTY -$38,399 $3,956 $283,550 $67,731 $38,000 $13,500 INTERGOVERNMENTAL REVENUE $47,692 $100,418 $51,207 $66,389 $50,000 $50,000 Total Revenues $9,294 $104,375 $334,756 $134,120 $88,000 $63,500 Expenditures
TRANSFERS OUT - - - - $1,422,918 -
Total Expenditures - - - - $1,422,918 -
Total Revenues Less Expenditures $9,294 $104,375 $334,756 $134,120 -$1,334,918 $63,500 Ending Fund Balance $1,041,367 $1,145,741 $1,480,498 $1,614,618 $279,700 $353,200 Air Quality Management District
FY 2026-27 BUDGET | Aliso Viejo

478
Revenues by Revenue Category
Historical Revenues by Revenue Category

INTERGOVERNMENTAL REVENUE USE OF MONEY & PROPERTY
FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $50,000 78.74%
USE OF MONEY & PROPERTY $13,500 21.26%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$38,399 $3,956 $283,550 $67,731 $38,000 $13,500 Total USE OF MONEY &
PROPERTY -$38,399 $3,956 $283,550 $67,731 $38,000 $13,500

INTERGOVERNMENTAL

REVENUE
AB2766-AIR QUALITY
MGMT DIST $47,692 $100,418 $51,207 $66,389 $50,000 $50,000 Total

INTERGOVERNMENTAL

REVENUE
$47,692 $100,418 $51,207 $66,389 $50,000 $50,000
Total Revenues $9,294 $104,375 $334,756 $134,120 $88,000 $63,500 $9K$9K $9K
$104K$104K $104K
$335K$335K $335K
$134K$134K $134K $88K$88K $88K $64K$64K $64K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$200K
0 $200K
$400K

63.5K
Revenues by Revenue Category
Air Quality Management District
FY 2026-27 BUDGET | Aliso Viejo

479
Expenditures by Expense Type
Historical Expenditures by Expense Type

TRANSFERS OUT
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

TRANSFERS OUT
TRANSFERS OUT - - - - $1,422,918 -
Total TRANSFERS OUT - - - - $1,422,918 -
Total Expenditures - - - - $1,422,918 -
000 000 000 000
$1,423K$1,423K $1,423K
000
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Expenditures by Expense Type
Air Quality Management District
FY 2026-27 BUDGET | Aliso Viejo

480
Integrated Waste Management
The Beverage Container Recycling and Litter Reduction Act authorizes the Department of Conservation to allocate funds on an annual basis to eligible cities and counties for beverage container recycling and litter cleanup activities.

The goal of California's beverage container recycling program is to reach and maintain an 80 percent recycling rate for all California Refund Value (CRV) beverage containers. The recycling programs established by cities and counties assist the Department of Conservation in reaching, maintaining, and hopefully, exceeding this goal.

The California Integrated Waste Management Board's Used Oil Recycling Program was developed to promote alternatives to the illegal disposal of used oil by establishing a state-wide network of collection opportunities and undertaking outreach efforts to inform and motivate the public to recycle used oil. The City utilizes these services through a contract with the County of Orange.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $17,752 $83,592 $88,400 $70,924 $74,802 $6,802 Revenues
USE OF MONEY & PROPERTY -$2,842 $120 $20,392 $6,593 $4,000 $1,000 INTERGOVERNMENTAL REVENUE $83,866 $12,968 $13,043 $59,632 $13,000 $13,000 Total Revenues $81,024 $13,088 $33,435 $66,225 $17,000 $14,000 Expenditures
PROFESSIONAL & TECH. SERVICES $15,184 $8,281 $24,140 $55,079 $180,000 $108,000 Integrated Waste Management
FY 2026-27 BUDGET | Aliso Viejo

481
Revenues by Revenue Type
Historical Revenues by Revenue Type

INVESTMENT EARNINGS FROM OTHER AGENCIES
FY27 Revenues by Revenue Type
FROM OTHER AGENCIES $13,000 92.86%
INVESTMENT EARNINGS $1,000 7.14%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
INVESTMENT EARNINGS -$2,842 $120 $20,392 $6,593 $4,000 $1,000 FROM OTHER AGENCIES $83,866 $12,968 $13,043 $59,632 $13,000 $13,000 Total Revenues $81,024 $13,088 $33,435 $66,225 $17,000 $14,000 Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
TRANSFERS OUT - - $26,770 $7,268 - -
Total Expenditures $15,184 $8,281 $50,910 $62,347 $180,000 $108,000 Total Revenues Less Expenditures $65,840 $4,808 -$17,475 $3,878 -$163,000 -$94,000 Ending Fund Balance $83,592 $88,400 $70,924 $74,802 -$88,198 -$87,198 $81K$81K $81K
$13K$13K $13K
$33K$33K $33K
$66K$66K $66K
$17K$17K $17K $14K$14K $14K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$25K
0 $25K
$50K
$75K
$100K
14K
Revenues by Revenue Type
Integrated Waste Management
FY 2026-27 BUDGET | Aliso Viejo

482
Expenditures by Department
Historical Expenditures by Department

TRANSFERS OUT BEV CONTR RECYL GRANTS
FY27 Expenditures by Department
GRANTS $95,000 87.96%
BEV CONTR RECYL $13,000 12.04%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

BEV CONTR RECYL

OTHER CONTRACTUAL
SERVICES-BEV $15,184 $8,281 $6,925 $15,522 $40,000 $13,000 Total BEV CONTR RECYL $15,184 $8,281 $6,925 $15,522 $40,000 $13,000 GRANTS

OTHER CONTRACTUAL
SERVICES-SB1383 - - $17,215 $39,557 $140,000 $95,000
Total GRANTS - - $17,215 $39,557 $140,000 $95,000

TRANSFERS OUT
TRANSFERS OUT - - $26,770 $7,268 - -
Total TRANSFERS OUT - - $26,770 $7,268 - -
Total Expenditures $15,184 $8,281 $50,910 $62,347 $180,000 $108,000 $15K$15K $15K $8K$8K $8K
$51K$51K $51K $62K$62K $62K
$180K$180K $180K
$108K$108K $108K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
108K
Expenditures by Department
Integrated Waste Management
FY 2026-27 BUDGET | Aliso Viejo

483
Other Grants
The Other Grants Fund is used to account for state and other grants procured by the City for projects. Grants includ ed are Prop. 40 grants, Prop. 84 Grants, State Community Development Block Grants, and State Habitat Conservation Grants.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance -$38,333 -$314,029 -$178,246 $44,085 $46,438 $46,438 Revenues
USE OF MONEY & PROPERTY - - - $3,056 - $3,000
INTERGOVERNMENTAL REVENUE $72,873 $174,575 $350,676 $294,616 $365,620 $137,946 Total Revenues $72,873 $174,575 $350,676 $297,672 $365,620 $140,946 Expenditures
PROFESSIONAL & TECH. SERVICES - $11,009 $23,793 $4,627 $355,427 $128,730 TRANSFERS OUT $348,569 $27,783 $104,552 $290,692 $10,193 $9,216 Total Expenditures $348,569 $38,792 $128,345 $295,320 $365,620 $137,946 Total Revenues Less Expenditures -$275,696 $135,783 $222,331 $2,353 - $3,000 Ending Fund Balance -$314,029 -$178,246 $44,085 $46,438 $46,438 $49,438 Other Grants
FY 2026-27 BUDGET | Aliso Viejo

484
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY INTERGOVERNMENTAL REVENUE
FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $137,946 97.87%
USE OF MONEY & PROPERTY $3,000 2.13%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS - - - $3,056 - $3,000
Total USE OF MONEY &
PROPERTY - - - $3,056 - $3,000

INTERGOVERNMENTAL

REVENUE
STATE GRANTS $72,873 $174,575 $350,676 $294,616 $365,620 $137,946 Total

INTERGOVERNMENTAL

REVENUE
$72,873 $174,575 $350,676 $294,616 $365,620 $137,946
Total Revenues $72,873 $174,575 $350,676 $297,672 $365,620 $140,946 $73K$73K $73K
$175K$175K $175K
$351K$351K $351K
$298K$298K $298K
$366K$366K $366K
$141K$141K $141K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
141K
Revenues by Revenue Category
Other Grants
FY 2026-27 BUDGET | Aliso Viejo

485
Expenditures by Expense Type
Historical Expenditures by Expense Type
PROFESSIONAL & TECH. SERVICES TRANSFERS OUT
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES - $11,009 $23,793 $4,627 $355,427 $128,730
Total PROFESSIONAL &
TECH. SERVICES - $11,009 $23,793 $4,627 $355,427 $128,730

TRANSFERS OUT
TRANSFERS OUT $348,569 $27,783 $104,552 $290,692 $10,193 $9,216 Total TRANSFERS OUT $348,569 $27,783 $104,552 $290,692 $10,193 $9,216 Total Expenditures $348,569 $38,792 $128,345 $295,320 $365,620 $137,946 $349K$349K $349K
$39K$39K $39K
$128K$128K $128K
$295K$295K $295K
$366K$366K $366K
$138K$138K $138K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Expenditures by Expense Type
Other Grants
FY 2026-27 BUDGET | Aliso Viejo

486
Technology Grant
The Technology Grant is a result of negotiations between the City and Cox Communications for a new franchise agreement. These funds will be used for new technology purchases, provide City information on the Cable TV Government Access Channel, and provide services to its residents through technology upgrades at City Facilities.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $150,776 $226,755 $290,080 $397,435 $422,990 $368,590 Revenues
TAXES $107,498 $95,137 $81,921 $74,184 $66,300 $55,500
USE OF MONEY & PROPERTY -$6,686 -$1,597 $70,196 $17,224 $9,500 $17,000 Total Revenues $100,812 $93,540 $152,117 $91,408 $75,800 $72,500 Expenditures
PROFESSIONAL & TECH. SERVICES $12,743 $12,342 $23,141 $25,908 $36,500 $36,500 OPERATING EXPENDITURES $12,089 $17,874 $21,621 $39,945 $88,700 $80,045 SUPPLIES - - - - $5,000 $5,000
Total Expenditures $24,832 $30,216 $44,762 $65,853 $130,200 $121,545 Total Revenues Less Expenditures $75,980 $63,324 $107,355 $25,555 -$54,400 -$49,045 Ending Fund Balance $226,755 $290,080 $397,435 $422,990 $368,590 $319,545 Technology Grant
FY 2026-27 BUDGET | Aliso Viejo

487
Revenues by Revenue Category
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY TAXES
FY27 Revenues by Revenue Category
TAXES $55,500 76.55%
USE OF MONEY & PROPERTY $17,000 23.45%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
TAXES
FRANCHISE-PEG FEE $107,498 $95,137 $81,921 $74,184 $66,300 $55,500 Total TAXES $107,498 $95,137 $81,921 $74,184 $66,300 $55,500

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$6,686 -$1,597 $70,196 $17,224 $9,500 $17,000 Total USE OF MONEY &
PROPERTY -$6,686 -$1,597 $70,196 $17,224 $9,500 $17,000 Total Revenues $100,812 $93,540 $152,117 $91,408 $75,800 $72,500 $101K$101K $101K $94K$94K $94K
$152K$152K $152K
$91K$91K $91K $76K$76K $76K $73K$73K $73K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$50K
0 $50K
$100K
$150K
$200K

72.5K
Revenues by Revenue Category
Technology Grant
FY 2026-27 BUDGET | Aliso Viejo

488
Expenditures by Expense Type
Historical Expenditures by Expense Type
SUPPLIES PROFESSIONAL & TECH. SERVICES OPERATING EXPENDITURES Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES

OTHER CONTRACTUAL
SERVICES $12,743 $12,342 $23,141 $25,908 $36,500 $36,500 Total PROFESSIONAL &
TECH. SERVICES $12,743 $12,342 $23,141 $25,908 $36,500 $36,500

OPERATING

EXPENDITURES

IT/COMPUTER
EQUIPMENT $12,089 $17,874 $21,621 $39,945 $88,700 $80,045 Total OPERATING
EXPENDITURES $12,089 $17,874 $21,621 $39,945 $88,700 $80,045

SUPPLIES
MINOR EQUIPMENT - - - - $5,000 $5,000
Total SUPPLIES - - - - $5,000 $5,000
Total Expenditures $24,832 $30,216 $44,762 $65,853 $130,200 $121,545 $25K$25K $25K $30K$30K $30K
$45K$45K $45K
$66K$66K $66K
$130K$130K $130K $122K$122K $122K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Expenditures by Expense Type
Technology Grant
FY 2026-27 BUDGET | Aliso Viejo

489
Federal Grants
The Federal Grants Fund is used to account for Federal Grants received by the City for various projects. Grants for FY 2022-23 include funds for the Community Development Block Grants (CDBG) and the American Rescue Plan Act.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $2,854,462 -$85,717 -$33,601 -$14,062 -$87,027 -$87,027 Revenues
USE OF MONEY & PROPERTY -$127,074 $101,838 - - - -
INTERGOVERNMENTAL REVENUE $194,128 $3,150,180 $566,599 $126,549 $630,848 $337,619 TRANSFERS IN - $943 - - - -
Total Revenues $67,054 $3,252,962 $566,599 $126,549 $630,848 $337,619 Expenditures
PROFESSIONAL & TECH. SERVICES $163,991 $133,869 $216,640 $61,234 $131,039 $90,416 TRANSFERS OUT $2,843,242 $2,880,051 $129,252 $138,281 $499,809 $247,203 CAPITAL IMPROVEMENT - $186,924 $201,168 - - -
Total Expenditures $3,007,233 $3,200,845 $547,060 $199,515 $630,848 $337,619 Total Revenues Less Expenditures -$2,940,179 $52,117 $19,539 -$72,966 - - Ending Fund Balance -$85,717 -$33,601 -$14,062 -$87,027 -$87,027 -$87,027 Federal Grants
FY 2026-27 BUDGET | Aliso Viejo

490
Historical Revenues by Revenue Category

USE OF MONEY & PROPERTY TRANSFERS IN INTERGOVERNMENTAL REVENUE FY27 Revenues by Revenue Category
INTERGOVERNMENTAL REVENUE $337,619 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

USE OF MONEY &

PROPERTY
INVESTMENT EARNINGS -$127,074 $101,838 - - - -
Total USE OF MONEY &
PROPERTY -$127,074 $101,838 - - - -

INTERGOVERNMENTAL

REVENUE
FEDERAL GRANTS $194,128 $3,150,180 $566,599 $126,549 $630,848 $337,619 Total

INTERGOVERNMENTAL

REVENUE
$194,128 $3,150,180 $566,599 $126,549 $630,848 $337,619

TRANSFERS IN
INTERFUND TRANSFERS - $943 - - - -
Total TRANSFERS IN - $943 - - - -
Total Revenues $67,054 $3,252,962 $566,599 $126,549 $630,848 $337,619 $0M$0M $0M
$3M$3M$3M
$1M$1M $1M
$0M$0M$0M
$1M$1M $1M $0M$0M $0M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M
$4M
338K
Revenues by Revenue Category
Federal Grants
FY 2026-27 BUDGET | Aliso Viejo

491
Expenditures by Department
Historical Expenditures by Department

OTHER GRANTS CDBG TRANSFERS OUT
FY27 Expenditures by Department
TRANSFERS OUT $247,203 73.22%
CDBG $83,200 24.64%
OTHER GRANTS $7,216 2.14%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER GRANTS

OTHER CONTRACTUAL
SERVICES - $33,422 $26,889 $711 - $7,216
Total OTHER GRANTS - $33,422 $26,889 $711 - $7,216
CDBG

OTHER CONTRACTUAL
SERVICES $163,991 $100,447 $189,751 $60,523 $131,039 $83,200 ACQUISITION - $186,924 $201,168 - - -
Total CDBG $163,991 $287,371 $390,919 $60,523 $131,039 $83,200

TRANSFERS OUT
TRANSFERS OUT $2,843,242 $2,880,051 $129,252 $138,281 $499,809 $247,203 Total TRANSFERS OUT $2,843,242 $2,880,051 $129,252 $138,281 $499,809 $247,203 Total Expenditures $3,007,233 $3,200,845 $547,060 $199,515 $630,848 $337,619 $3M$3M$3M $3M$3M$3M
$1M$1M $1M
$0M$0M $0M
$1M$1M $1M $0M$0M $0M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
338K
Expenditures by Department
Federal Grants
FY 2026-27 BUDGET | Aliso Viejo

492
Development Impact
Through negotiated agreements with developers, the City of Aliso Viejo receives these fees for projects related to affordable housing, traffic mitigation, community enhancement, parks, trails, open space, and median improvements.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $1,410,622 $1,410,622 $1,377,777 $1,377,777 $1,377,777 $2,416,429 Revenues
OTHER REVENUES - $6,250 - - $1,038,652 -
Total Revenues - $6,250 - - $1,038,652 -
Expenditures
PROFESSIONAL & TECH. SERVICES - $1,000 - - - -
TRANSFERS OUT - -$28,416 - - - -
CAPITAL IMPROVEMENT - $66,511 - - - $824,802
Total Expenditures - $39,095 - - - $824,802
Total Revenues Less Expenditures - -$32,845 - - $1,038,652 -$824,802 Ending Fund Balance $1,410,622 $1,377,777 $1,377,777 $1,377,777 $2,416,429 $1,591,627 Development Impact
FY 2026-27 BUDGET | Aliso Viejo

493
Revenues by Revenue Category
Historical Revenues by Revenue Category

OTHER REVENUES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER REVENUES
HOUSING FEES - $6,250 - - - -

COMMUNITY
ENHANCEMENT - - - - $213,850 -

PARKS/TRAILS/OPEN
SPACE - - - - $824,802 -
Total OTHER REVENUES - $6,250 - - $1,038,652 -
Total Revenues - $6,250 - - $1,038,652 -
Expenditures by Expense Type
Historical Expenditures by Expense Type
TRANSFERS OUT PROFESSIONAL & TECH. SERVICES CAPITAL IMPROVEMENT Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
PROFESSIONAL & TECH.

SERVICES

PROFESSIONAL
SERVICES - $1,000 - - - -
000 $6K$6K $6K 000
$1,039K$1,039K$1,039K
000
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Revenues by Revenue Category
000 $39K$39K $39K 000 000 000
$825K$825K $825K
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
-$250K
0 $250K
$500K
$750K
$1,000K
Expenditures by Expense Type
Development Impact
FY 2026-27 BUDGET | Aliso Viejo

494
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Total PROFESSIONAL &
TECH. SERVICES - $1,000 - - - -

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

CAPITAL IMPROVEMENT
IMPROVEMENTS - - - - - $824,802
ACQUISITION - $66,511 - - - -
Total CAPITAL
IMPROVEMENT - $66,511 - - - $824,802
Total Expenditures - $39,095 - - - $824,802
Development Impact
FY 2026-27 BUDGET | Aliso Viejo

495
Aliso Viejo Center
The Aliso Viejo Center is a banquet hall that specializes in weddings and other events.  Since 2015, the City has contracted with Wedgewood Beverage, Inc. to operate the center. Revenues from events for FY 2025-26 are estimated at $3.3 million.  Expenditures, which include all operating expenses, such as management fees for Wedgeweood Beverage, Inc., staff, food and beverage, building and grounds maintenance, and marketing, total approximately $2.6 million, resulting in a transfer to the General Fund in the amount of $0.7 million.

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance - - $60,238 - - -
Revenues
OTHER REVENUES $2,686,733 $3,549,365 $3,661,312 $3,193,144 $2,630,000 $2,828,330 Total Revenues $2,686,733 $3,549,365 $3,661,312 $3,193,144 $2,630,000 $2,828,330 Expenditures
TRANSFERS OUT $479,243 $921,813 $1,399,079 $757,660 $418,900 $332,110 FACILITIES EXPENDITURES $2,207,490 $2,567,314 $2,322,471 $2,435,484 $2,211,100 $2,496,220 Total Expenditures $2,686,733 $3,489,127 $3,721,550 $3,193,144 $2,630,000 $2,828,330 Total Revenues Less Expenditures - $60,238 -$60,238 - - - Ending Fund Balance - $60,238 - - - -
AV Center
FY 2026-27 BUDGET | Aliso Viejo

496
Revenues by Revenue Category
FY27 Revenues by Revenue Category
OTHER REVENUES $2,828,330 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER REVENUES
FOOD & BEVERAGE $606,406 $809,834 $803,703 $745,068 $744,978 $600,000 BEVERAGE $326,177 $450,703 $426,373 $349,428 $395,219 $300,000 PACKAGE REVENUE $992,257 $1,303,320 $1,343,649 $1,335,941 $933,681 $1,154,113 RENTAL REVENUE $480 - - - - -
EQUIPMENT RENTAL $196,737 $275,424 $252,281 $193,857 $203,098 $183,667 MUSIC REVENUE $91,000 $113,800 $108,025 $99,525 $100,132 $90,550 MISCELLANEOUS $473,677 $596,284 $727,281 $469,326 $252,892 $500,000 Total OTHER REVENUES $2,686,733 $3,549,365 $3,661,312 $3,193,144 $2,630,000 $2,828,330 Total Revenues $2,686,733 $3,549,365 $3,661,312 $3,193,144 $2,630,000 $2,828,330 Expenditures by Expense Type
Historical Expenditures

TRANSFERS OUT FACILITIES EXPENDITURES

2.83M
Revenues by Revenue Category
$3M$3M $3M
$3M$3M $3M $4M$4M$4M $3M$3M $3M
$3M$3M $3M $3M$3M $3M
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
AV Center
FY 2026-27 BUDGET | Aliso Viejo

497
FY27 Expenditures by Expense Type
FACILITIES EXPENDITURES $2,496,220 88.26%
TRANSFERS OUT $332,110 11.74%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

TRANSFERS OUT
TRANSFERS OUT $479,243 $921,813 $1,399,079 $757,660 $418,900 $332,110 Total TRANSFERS OUT $479,243 $921,813 $1,399,079 $757,660 $418,900 $332,110

FACILITIES EXPENDITURES
P/R-SALARIES $109,636 $94,865 $98,916 $101,907 $113,277 $119,120 P/R-WAGES $199,887 $223,115 $226,372 $294,427 $202,205 $316,631 CONTRACT LABOR $297,215 $321,067 $295,788 $311,549 $249,783 $316,286 P/R-BENEFITS $57,956 $59,043 $57,846 $67,263 $69,178 $62,519 COST OF F&B $202,721 $240,899 $221,702 $197,786 $144,810 $210,913 MISCELLANEOUS $33,225 $54,334 $39,903 $47,326 $28,826 $26,187 MUSIC EXPENSE $59,792 $83,219 $83,280 $75,735 $77,195 $69,809 EQUIPMENT RENTAL $98,940 $109,512 $51,767 $28,723 $63,207 $57,159 PACKAGE EXPENSE $225,882 $271,623 $272,762 $274,247 $186,582 $228,645 EQUIP MAINT $21,470 $13,427 $15,226 $16,664 $26,011 $23,508 COMPUTER EXPENSE $27,477 $24,292 $29,544 $31,163 $33,860 $30,600 UTILITIES $137,162 $151,752 $126,823 $134,040 $148,320 $148,320 BLDG & GROUNDS $74,918 $77,859 $80,566 $76,091 $97,874 $90,107 SUPPLIES $54,083 $85,189 $56,313 $64,635 $76,455 $79,096 MARKETING $81,451 $97,391 $92,596 $135,555 $118,517 $142,320 FEES & PERMITS $72,666 $77,321 $73,065 $78,373 $75,000 $75,000 MANAGEMENT FEES $453,010 $582,405 $500,000 $500,000 $500,000 $500,000 Total FACILITIES
EXPENDITURES $2,207,490 $2,567,314 $2,322,471 $2,435,484 $2,211,100 $2,496,220 Total Expenditures $2,686,733 $3,489,127 $3,721,550 $3,193,144 $2,630,000 $2,828,330

2.83M
Expenditures by Expense Type
AV Center
FY 2026-27 BUDGET | Aliso Viejo

498
Aliso Viejo Aquatic Center
In 2015, the City entered into an agreement with Premier Aquatic Services to operate the Aquatic Center.  Revenues for FY 2025-26 total approximately $1.0 million and include fees for daily and season passes, events, and swim lessons.

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

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

Revenues vs Expenditures Summary
Comprehensive Fund Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2022 2023 2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Comprehensive Fund Summary
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
Beginning Fund Balance $19,500 - - - - -
Revenues
OTHER REVENUES $1,042,244 $871,792 $939,259 $839,745 $780,000 $823,000 TRANSFERS IN $108,389 $216,560 $159,252 $163,628 $284,450 $300,750 Total Revenues $1,150,632 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 Expenditures
FACILITIES EXPENDITURES $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 Total Expenditures $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 Total Revenues Less Expenditures -$19,500 - - - - -
Ending Fund Balance - - - - - -
AV Aquatic Center
FY 2026-27 BUDGET | Aliso Viejo

499
Historical Revenues by Revenue Category

TRANSFERS IN OTHER REVENUES
FY27 Revenues by Revenue Category
OTHER REVENUES $823,000 73.24%
TRANSFERS IN $300,750 26.76%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER REVENUES
FOOD & BEVERAGE $8,030 $6,307 $7,611 $6,543 $10,000 $8,000 AQUATIC FEES $163,386 $144,058 $143,844 $149,050 $115,000 $75,000 POOL USE FEES $7,869 $8,393 $8,810 $7,963 $10,000 $10,000 AQUATIC CLASSES $849,605 $704,428 $772,914 $671,226 $637,000 $725,000 MERCHANDISE $13,354 $8,607 $6,081 $4,963 $8,000 $5,000
Total OTHER REVENUES $1,042,244 $871,792 $939,259 $839,745 $780,000 $823,000

TRANSFERS IN
INTERFUND TRANSFERS $108,389 $216,560 $159,252 $163,628 $284,450 $300,750 Total TRANSFERS IN $108,389 $216,560 $159,252 $163,628 $284,450 $300,750 Total Revenues $1,150,632 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 $1,151K$1,151K $1,151K $1,088K$1,088K $1,088K $1,099K$1,099K $1,099K $1,003K$1,003K $1,003K $1,064K$1,064K $1,064K $1,124K$1,124K $1,124K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K

1.12M
Revenues by Revenue Category
AV Aquatic Center
FY 2026-27 BUDGET | Aliso Viejo

500
Expenditures by Expense Type
Historical Expenditures

FACILITIES EXPENDITURES
FY27 Expenditures by Expense Type
FACILITIES EXPENDITURES $1,123,750 100.00%
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

FACILITIES EXPENDITURES
P/R-SALARIES $83,771 $94,078 $113,648 $103,672 $126,100 $131,000 P/R-WAGES $464,912 $515,909 $488,409 $420,319 $335,500 $395,000 P/R-BENEFITS $66,076 $66,696 $70,377 $64,673 $68,000 $65,000 COST OF F&B $4,071 $2,015 $4,121 $3,041 $5,000 $5,000

MISCELLANEOUS
EXPENSE $871 - - - - -
ANHS POOL RENTAL $3,010 $1,457 $2,913 $3,399 $7,000 $7,000

CONTRACT INSTRUCTOR
PAYMENTS $4,301 - - - - -
EQUIP MAINT $59,256 $34,850 $43,954 $49,451 $61,000 $61,000 COMPUTER EXPENSE $5,123 $2,573 $3,248 $3,780 $14,360 $8,250 UTILITIES $74,603 $91,903 $63,419 $66,234 $86,240 $85,240 BLDG & GROUNDS $55,291 $58,705 $64,902 $65,856 $75,450 $83,210 POOL MAINTENANCE $16,683 $22,350 $25,133 $17,693 $26,200 $26,200 SUPPLIES $2,766 $2,791 $1,766 $900 $3,000 $3,000
$1,170K$1,170K $1,170K $1,088K$1,088K $1,088K $1,099K$1,099K $1,099K $1,003K$1,003K $1,003K $1,064K$1,064K $1,064K $1,124K$1,124K $1,124K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K

1.12M
Expenditures by Expense Type
AV Aquatic Center
FY 2026-27 BUDGET | Aliso Viejo

501
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed
MINOR EQUIPMENT $7,762 $1,182 $1,700 $937 $2,500 $2,500 OPERATING SUPPLIES $8,845 $11,669 $1,635 $6,233 $10,000 $10,000 MERCHANDISE $5,371 $4,361 $6,216 $450 $5,000 $5,000
MTGS/CONF./TRNG $795 $991 $562 $540 $1,500 $750
MARKETING $19,817 $3,647 $10,737 $13,540 $15,500 $20,000 FEES & PERMITS $35,161 $28,175 $32,659 $27,682 $27,100 $20,600 MANAGEMENT FEES $251,648 $145,000 $163,111 $154,976 $195,000 $195,000 Total FACILITIES
EXPENDITURES $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 Total Expenditures $1,170,132 $1,088,352 $1,098,511 $1,003,374 $1,064,450 $1,123,750 AV Aquatic Center
FY 2026-27 BUDGET | Aliso Viejo

502
Debt Service
On August 13, 2019, the City issued $12,250,000 of tax-exempt Certificates of Participation to provide financing for the construction of the Aliso Viejo Ranch.  The principal is due annually in amounts ranging from $230,000 to $635,000 on November 1 of each year commencing in 2020 through the year 2049 with a coupon rate ranging from 2% to 4%.  At the end of FY 2026-27, the total outstanding principal will be $10,485,000.

For FY 2026-27 the principal payment totals $280,000 and interest and fiscal charges total $376,450.  Total debt service for FY 2026-27 is $656,450. Debt service is funded through a transfer from the General Fund.

Expenditure Summary
Historical Expenditures
Expenditures Actual Expenditures Budgeted
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
Debt Service
FY 2026-27 BUDGET | Aliso Viejo

503
Expenditures by Expense Type
Historical Expenditures by Expense Type

OTHER SERVICES
Category FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adjusted
FY 2027
Proposed

OTHER SERVICES
PRINCIPAL PAYMENT $235,000 $240,000 $250,000 $260,000 $270,000 $280,000 INTEREST & FISCAL CHGS $422,705 $415,751 $405,974 $395,921 $387,450 $376,450 Total OTHER SERVICES $657,705 $655,751 $655,974 $655,921 $657,450 $656,450 Total Expenditures $657,705 $655,751 $655,974 $655,921 $657,450 $656,450 $658K$658K $658K $656K$656K $656K $656K$656K $656K $656K$656K $656K $657K$657K $657K $656K$656K $656K FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Expenditures by Expense Type
Debt Service
FY 2026-27 BUDGET | Aliso Viejo

504
Capital Improvement Plan
The Capital Improvement Program (CIP) Budget is submitted to the City Council with the budget document in order to provide more detailed descriptions of projects scheduled to take place over the next five years. A CIP project is defined as an addition or improvement to the City’s infrastructure or public facilities.

Capital Budgeting Process
Financial Services coordinates the budget preparation including, review of fund cash flows to ensure adequate funding over the project life. Many projects span multiple fiscal years and have multiple funding sources, including grant funding and special revenue funds. Special attention is paid to projects requiring General Fund dollars and typically reflects previously identified Council goals. The CIP document is designed to give an easily understandable overview of the multi-year projects to which the City Council has made a long-term commitment.

Capital Improvement Plan
FY 2026-27 BUDGET | Aliso Viejo

505
One Year Plan
CIP Funding Sources
One Year Plan - Funding Sources
FY 2026-27 BUDGET | Aliso Viejo

506
One Year Plan
One Year Plan - Detail
FY 2026-27 BUDGET | Aliso Viejo

507
Appendix
Appendix
FY 2026-27 BUDGET | Aliso Viejo

508
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.

Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one- time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the Glossary
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betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment.

Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Glossary
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Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.

Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery — direct, indirect, and capital costs — are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Glossary
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Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.

Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

Glossary
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General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.

Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Glossary
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Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use.

As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as Glossary
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directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

Glossary
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Funds
GENERAL FUND      DEBT SERVICE FUND
101 General Fund 411 Debt Service
102 General Fund - City Hall      FOUNDATION
103 AV Recreation Services 511 AV Ranch Foundation SPECIAL REVENUE FUND      INTERNAL SERVICE FUND
202 Traffic Congestion Relief Fund (AB 2928) 611 Equipment Replacement 203 Gas Tax      TRUST AND AGENCY FUND
(2103, 2105, 2106, 2107 & Gas Tax Admin)
711 Refundable Deposit
204 Measure M
721 Community Trust
205 SB1-RMRA
731 CFD 2005-01
215 Public Safety Grants (CLEEP, SLESF)
741 Renewable Farms
221 AQMD Air Quality (AB2766)
ACCOUNT GROUPS
225 Integrated Waste Management
805 General Fixed Asset Group
231 Other Grants
807 General Long Term Debt Group
241 Technology Grant
999 Pooled Cash
245 Development Impact
251 Federal Grants
260 City Facilities - Aliso Viejo Center
261 City Facilities - Aquatic Center
CAPITAL PROJECTS FUND
311 Street Improvements
331 Capital Improvements
332 Storm Water
340 COP
341 CFD 2005-01
Chart of Accounts
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Departments
DEPARTMENT DEPARTMENT  PROGRAM#
Elected Officials 11XX
1101
City Manager 15XX
1501
1502
1503
City Clerk 16XX
1601
City Attorney 21XX
2101
Finance 25XX
2501
Information Technology 31XX
3101
Non-Departmental 35XX
3501
Community Services & Recreation 41XX
4101
4102
4103
4104
4105
Community Development 44XX
4401
4402
4403
Public Works 45XX
4501
4502
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4503
Public Safety 5XXX
5101
5102
5103
5201
5301
5401
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Special Revenue 61XX
6102
6103
6104
6111
6115
6121
6125
6126
6131
6141
6145
6151
6160
6161
6180
Debt Service 71XX
7101
Trust & Agency 75XX
7501
Capital Improvement 8XXX
8101
8201
8301
8401
8501
8601
8701
8901
Transfers Out 95XX
9501
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General Ledger
ASSETS
Current Assets 11XX - 15XX
1101 Cash
1102 Petty Cash
1103 Flex One Cash Account
1104 Payroll Account
1105 Cash with Fiscal Agent
1106 Cash-City Facility
1107 LAIF
1108 Merchant Services
1201 Interest Receivable
1202 Taxes Receivable
1203 Accounts Receivable
1301 Prepaid Expenses
1302 Inventory
1401 Due from Other Funds
1402 Due from Other Governments
Fixed Assets 16XX - 17XX
1601 Land
1602 Buildings
1603 Improvements Other than Buildings
1604 Vehicles & Equipment
1605 Furniture & Fixtures
1606 Construction in Progress
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1607 Infrastructure
1608 Land - Streets
1699 Accumulated Depreciation
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Other  18XX - 19XX
1801 Amount to be Provide - Bonds Payble
1802 Amount to be provided for Compensated Absences
1804 Amount to be provided for Long Term Debt

LIABILITIES
Current Liabilities 21XX - 25XX
2101 Accounts Payable
2102 Vouchers Payable
2103 Retentions Payable
2104 Interest Payable
2105 Deposits Payable
2201 Due to Other Funds
2202 Due to Other Governments
2301 Sales Tax Payable
2401 Deferred Revenue
2402 Unearned Revenue
2501 Accrued Payroll
2502 Federal Withholding Payable
2503 State Withholding Payable
2504 Medicare Payable
2505 Dental Insurance Payable
2506 Medical Insurance Payable
2507 Life Insurance Payable
2508 Vision Insurance Payable
2509 Deferred Compensation Payable
2510 PERS Payable
Chart of Accounts
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2511 SDI Payable
2512 Worker's Compensation Payable
2513 Flex Benefits
2514 FICA Withholding Payable
2599 Miscellaneous Payable
Chart of Accounts
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Deposits
26XX
2601 Refundable Deposits
2602 Planning Deposit
2603 Engineering Deposit
2604 Building Deposit
2605 Grading Bond Deposit
2606 C & D Deposit
2607 Miscellaneous Deposits
2608 Finance Deposit
2609 Security Deposit
2610 Miscellaneous Deposits Payable
Long Term Liabilities 27XX
2701 Bonds Payable
2702 Compensated Absences Payable
2704 Long Term Debt
Fixed Assets 28XX
2801 Investment in Fixed Assets - General Fund
2802 Investment in Fixed Assets - Public Safety
2803 Investment in Fixed Assets - CIP Fund
2804 Investment in Fixed Assets - Equipment Improvement & Replacement 2805 Investment in Fixed Assets - CIP
2899 Depreciation Expense
FUND EQUITY 29XX
2911 Fund Balance
2912 Fund Reserve
2921 Budgetary Fund Balance
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2931 Revenue
2932 Revenue
2941 Estimated Revenue
2942 Estimated Revenue
2951 Expenditures
2961 Appropriations
2971 Encumbrances
2981 Reserve for Encumbrances
2985 Reserve for Contingencies
2991 Reserve for CIP
2995 Reserve for Debt Service
2996 Reserve for Capital
Chart of Accounts
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REVENUE ACCOUNTS
TAXES 31XXX
General Property Taxes
31010 Current, Secured
31020 Current, Unsecured
31030 Prior Year Taxes
31040 Supplemental Roll
31050 Miscellaneous Property Tax
31060 CSA 4
31070 Property Tax in Lieu
31075 Real Property Transfer Tax
31076 Homeowner Prop Tax Relief
31080 CFD 2005-01 Assessments
Sales & Use Tax
31210 General Sales Tax
31211 Sales Tax in Lieu
Franchise Taxes
31310 Franchise - Electric
31320 Franchise - Gas
31330 Franchise - Cable TV/Peg Fee
31340 Franchise - Waste Collection
31350 Franchise - Other
Other Taxes
31520 County Fire Tax Credit
31530 Public Utility Tax
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31540 Transient Occupancy Tax
LICENSE & PERMIT FEES 32XXX
Construction Permits
32010 Building Permits
32020 Electrical Permits
32030 Plumbing Permits
32040 Mechanical Permits
32050 Grading Permits
32055 C & D Permit
32060 AUP
32061 TUP
32062 Exception Permit
32063 Zoning/HOA/Review
32070 Signage
32080 Re-Inspection/Special Inspection Permits
32085 Use Permit
32090 Issuance Fee
32091 Massage License Fees
32095 Water Quality
FINES & FORFEITURES 33XXX
Vehicle Code Fines
33010 Vehicle Code Fines
O
33150 Other Fines & Forfeitures
33160 Parking Citations
REVENUE - USE OF MONEY & PROPERTY 34XXX
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Investment Earnings
34010 Investment Earnings
Rents & Concessions
34120 Rent - City Hall Lease
34130 Facility Rental
34150 Other Income
34160 Program Revenue
34161 Contract Classes
34162 City Camp Revenue
34169 Refunds
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INTERGOVERNMENTAL REVENUES 35XXX
State Shared Taxes
35010 Motor Vehicle License Fee
35020 Miscellaneous VLF
35030 Off Highway Tax
35040 Intergovernmental Reimbursement
35050 Gas Tax - 2105
35060 Gas Tax - 2106
35070 Gas Tax - 2107
35080 Gas Tax - Admin Tax
35090 Gas Tax - 2103
35095 SB1-RMRA
State grants & Reimbursement
35220 State Mandated Reimbursement
35230 State Grants
35330 County Grants - Other (Inactive)
Federal Grants & Reimbursements
35430 Federal Grants
From Other Agencies
35602 AB 2928-Traffic Congestion Relief
35603 Prop. 1B
35604 Measure M
35605 Measure M Competitive
35606 Measure M - Senior Mobility Program
35615 CLEEP
35616 SLESF
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35621 AB2766-Air Quality Mgmt District
35625 Beverage Container Recycling Fund
35622 MSRC Grant
35626 Used Oil Recycling Grant
35631 Other Grants
35632 State Habitat Conservation Fund
35633 U.S. Fish & Wildlife Service
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CURRENT SERVICE CHARGES 36XXX
General Government Charges
36010 Sales of Publications
(Maps, Plans, Bid documents, Budgets etc)
36640 Business Registration Fees (Inactive)
Engineering Charges
36210 Subdivision & Parcel Map Fees
36220 Engineering Inspection Fees
36270 Engineering Fees
36280 Transportation Permit
36290 Encroachment Permits
36295 WQMP
Planning & Zoning Charges
36310 Planning Fees
36320 Environmental Fees/CEQA
36330 Development Agreement
36340 Site Plan Review
36345 Tentative Tract/Parcel Map
36350 General Plan
36355 Housing Administration
36360 Special Events Fees
36365 Sidewalk Vendor Permit
36370 Marijuana Cultivation Permit
36390 Public Notification Fee
Building Regulation Charges
36410 Building Plan Check Fees
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36420 SMIP
36425 CASP Cert/Training
36430 Building Standard Fee (CBSC)
36440 Scanning
36450 Code Enforcement Citations
Chart of Accounts
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OTHER REVENUES 37XXX
Sales of Property
37010 Housing Fee
37020 Traffic Mitigation
37030 Community Enhancement
37040 Parks/Trails/Open Space
37050 Median Improvement
37060 Visual Art in Public Places
Miscellaneous Revenues
37505 Information Technology Fees
37510 Insurance Reimbursements
37530 Miscellaneous Revenue
37540 Administrative Revenue
37550 Donations
37560 Returned Check Charges
City Facility Revenue
37810 Food & Beverage
37820 Beverage
37830 F&B-Tourney
37831 Rental Fees
37832 Equipment Rental Fees
37835 Aquatic Fees
37836 Use Fees
37840 Pool Use Fees
37845 Aquatic Classes
37860 Merchandise Sales
Chart of Accounts
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37865 Miscellaneous Revenue
OTHER FINANCING SOURCES 38XXX
38010 Bond Proceeds
TRANSFERS IN 39XXX
39999 Interfund transfers
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EXPENDITURE ACCOUNTS
PERSO 41XX
4101 Regular Employees
Salaries paid to regular City employees.
4102 Part Time Wages
4103 City Council Compensation
4104 Overtime Pay
Additional wages paid to employees for overtime hours worked PERSONNEL SERVICES - BENEFITS 42XX
4201 Retirement
PERS & Survivor benefit contributions for regular employees 4202 FICA/Medicare
City paid FICA & Medicare for all employees
4203 State Unemployment Insurance/Claims
4206 Medical Insurance
4207 Dental Insurance
4208 Vision Insurance
4209 Life Insurance
4221 Flex Benefits
4222 COBRA
4224 Deferred Compensation
4225 Vehicle Allowance/Cell Allowance
4226 Pension Plan
PROFESSIONAL & TECHNICAL SERVICES 43XX
4301 Professional Services
Contractual services for independent professional assistance (i.e. health, accounting, appraisal and consultant services). Economic development marketi 4302 Economic Development Marketing
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4303 Legal Notices
4304 Legal Services
4305 Technology Services
Contractual services for network support, website support and any other technology services
4306 Website Services
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

536
4308 Law Enforcement
4309 Other Contractual Services
Contractual planning services, building services, and any other contracted services not covered under another object.
4310 Contractual Employment Services
Temporary employees obtained through a service
OPERATING EXPENDITURES 44XX
4401 Equipment Maintenance
Contracts and charges for equipment maintenance
4411 Utilities
Charges for utility services, such as electric, gas, water, sewer & waste disposa 4421 Equipment Rental
4431 Building & Ground Maintenance
Contracts and charges for building & ground maintenance 4451 Farm Operating Expenditures
4461 Other Equipment Maintenance
Contracts and charges for maintenance of equipment, other than vehicles and office equipment
4462 Equip Maint-800 Mhz Maint/Back
4471 Rent
4481 Computer Expenses
Charges for computer & computer accessories
OTHER SERVICES 45XX
4501 Advertising & Promotions
4502 Awards & Recognition
4511 Communication
Charges for cell phones, smart phones or other communication services 4512 Postage
Charges for postage & messenger services
4513 Printing
Charges for printing, microfilming, photographic and reproduction services 4514 Travel
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

537
4516 Fuel
4517 Vehicle Maintenance
4520 Meetings/Conferences/Training & Development
4521 Membership & Dues
4522 Insurance Expenses
4523 Miscellaneous Charges
Any minor charges not covered under any of the above object codes 4524 Recreation - Senior Programs
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

538
4525 Election
Any charges to the county and others in connection with a municipal election 4526 Recreation Activities
Charges associated with recreation events i.e. Founders Day, SnowFest 4527 Recreation Activities-City Special Events
4528 Recreation Activities-Partner Events
Special Events fees
4529 Recreation Activities-Youth Programs
4530 Community Grants
Enhance community relations
4531 Community Outreach
Newsletter, New Business Info
4532 Special Projects
4533 Community Assistance Grants
Competitive programs and those supported with line items 4534 Community Events
4535 Special Events
4536 Summer Camp Scholarships
4540 Cost of Issuance
4541 Principal Payment
4542 Interest & Fiscal Charges
4543 Special Tax
4551 O.C Revenue Neutrality Payment
4552 Transition Year Costs
4553 Community Branding
4561 Taxes/Fees
4562 Permits
4570 City Camp Expenses
4581 Housing Programs
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

539
SUPPLIES 46XX
4601 Supplies
4611 Publications/Reference Material
4612 Operating Supplies
4613 Tactical Gear
4620 Minor Equipment
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

540
CONTRACT SERVICES 47XX
4701 NPDES
4702 AB939-Solid Waste
4721 C.S-Crossing Guards
4722 C.S-Animal Care Services
4731 C.S-General Plan
4732 C.S-Planning
4733 C.S.-Zoning Code
4734 C.S.-Codification
4735 Litigation
4736 C.S.-Master Plans
4741 C.S-City Engineering
4742 C.S-Traffic Engineering
4751 C.S-Building
4761 C.S-Code Enforcement
4771 C.S-Street Maintenance
4772 C.S-Street Sweeping
4781 C.S-Other
CAPITAL EXPENDITURES 48XX
4802 Office Equipment
4803 Public Safety Equipment
TRANSFERS OUT 49XX
4999 Transfers Out
CIP PROJECT EXPENDITURES 5XXX
5101 Planning & Design
5202 Community Enhancement
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

541
5203 County Road Fees
5501 Design
5601 Construction Management
5701 Construction
5702 Contra-Expense Account
5901 Project Contingency
5910 Improvements
5911 Rehabilitation
5912 Water District Improvements
5920 Acquisition
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

542
TRUST ACCOUNT EXPENDITURES 6XXX
6101 FRC Program Costs
6102 After School Fun Zone
6103 Collaborative Events/Programs
6104 Community Education & Programs
6201 Building - Furniture & Equipment
6202 Park - Furniture & Equipment
FACILITIES EXPENDITURES 7XXX
7101 P/R Salaries
7102 P/R Wages
7103 Contract Labor
7201 P/R Benefits
7301 Cost of Food & Beverage
7302 Misc. P/R Reimbursement
7303 Miscellaneous Expense
7304 Music Expense
7305 Equipment Rental Expense
7306 Package Expense
7321 ANHS Pool Rental
7322 Contract Instructor Payments
7401 Equipment Maintenance
7402 Computer Expense
7411 Utilities
7421 Building & Ground Maintenance
7425 Pool Maintenance
7431 Supplies
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

543
7432 Minor Equipment
7433 Operating Supplies
7435 Merchandise
7440 Meetings/Conferences/Training & Development
7441 Marketing
7445 Fees & Permits
7448 Insurance Expenses
7451 Management Fees
7452 Accounting Fees
7501 Capital Maintenance
Chart of Accounts
FY 2026-27 BUDGET | Aliso Viejo

544

RESOLUTION NO. 2026-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO
VIEJO, CALIFORNIA, APPROVING THE FISCAL YEAR 2026-27

SALARY SCHEDULE

WHEREAS, on June 6, 2018, the City Council approved an updated Classification and Compensation Plan which included adjusting salary ranges on July 1st of each year based on the Annual Consumer Price Index, Urban Wage Earners and Clerical Workers, Los Angeles-Long Beach-Anaheim (“CPI”); and

WHEREAS, the change in the Annual CPI was 3.2% in 2025; and

WHEREAS, on June 3, 2026, Council considered a 3.2% cost-of-living adjustment effective July 1, 2026, as presented in the Proposed Annual Fiscal Year 2026-27 Budget; and

WHEREAS, it is common and necessary to review the City’s job classifications from time to time to ensure job functions, qualifications, education, experience, and salary ranges reflect the operational and organizational needs of the City, and

WHEREAS, the City Council is authorizing the addition of a new classification, Principal Civil Engineer, and the establishment of a corresponding salary range, and

WHEREAS, the retitling of the classification Senior Planner 1 to Principal Planner is needed to better align with industry standards and norms, and

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

Section 1. Effective July 1, 2026, salary ranges and base salaries for all full-time and part-time classifications shall be increased by a cost-of-living adjustment of 3.2% as contained in Exhibit A, Salary Schedule.

Section 2: Effective July 1, 2026, the positions of Principal Planner and Principal Civil Engineer shall be established and included in Exhibit A, Salary Schedule.

PASSED, APPROVED AND ADOPTED this 3rd day of June 2026.

__________________________
Max Duncan
Mayor
545

APPROVED AS TO FORM: ATTEST:

__________________________ __________________________
Scott C. Smith, City Attorney Maria Kendig, City Clerk

546

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF ALISO VIEJO )

I, Maria Kendig, City Clerk of the City of Aliso Viejo, California, DO HEREBY CERTIFY that the foregoing is the original of Resolution No. 202 6-__ duly passed and adopted by the City Council of the City of Aliso Viejo at their regular meeting held on the 3rd day of June, 2026, by the following roll call vote, to wit:

AYES:

NOES:

ABSENT:

___________________________
Maria Kendig

CITY CLERK

(SEAL)

547
Full-Time Classifications
Annual Range
Minimum
Annual Control
Point
Annual Range
Maximum
Accountant $80,768 $92,551 $111,060
Accountant/Payroll $76,923 $88,143 $105,772
Accounting Technician $57,793 $66,223 $79,469
Accounting Supervisor $111,055 $127,254 $152,700
Administrative Secretary $62,279 $77,299 $92,758
Assistant Planner $75,911 $86,983 $104,380
Associate Engineer $103,820 $118,964 $142,757
Associate Planner $89,070 $102,061 $122,474
City Clerk $135,909 $155,728 $186,874
City Manager (Contract, effective 5/18/26) $340,000
Director of Administrative Services $177,515 $208,603 $250,324 Director of Community Development $177,515 $208,603 $250,324 Director of Financial Services/City Treasurer $177,515 $208,603 $250,324 Director of Government Services $177,515 $208,603 $250,324 Director of Public Works $177,515 $208,603 $250,324
Director of Recreation and Community Services $177,515 $208,603 $250,324 Executive Assistant $76,812 $88,017 $105,620
Facilities Supervisor $91,119 $104,407 $125,289
Financial Analyst $80,768 $92,551 $111,060
Financial Services Manager $129,219 $148,068 $177,682
Human Resources Analyst $91,119 $104,408 $125,289
Human Resources Manager $123,685 $146,889 $170,093
IT Analyst $80,769 $92,551 $111,060
IT Manager $132,635 $156,952 $188,342
Junior Accountant $69,929 $80,131 $96,157
Management Analyst $83,353 $95,512 $114,614
Office Assistant $47,505 $54,435 $65,322
Office Specialist $52,256 $63,905 $76,685
Permit Technician $69,158 $79,463 $95,355
Planning Technician $63,992 $73,327 $87,992
Principal Civil Engineer $132,284 $151,344 $170,404
Principal Planner $103,645 $130,233 $156,279
Recreation Coordinator $73,725 $84,479 $101,376
Recreation and Community Services Manager$123,043 $140,992 $169,190 Recreation and Community Services Supervisor $84,784 $97,151 $116,581 Recreation Specialist $51,711 $59,255 $71,105
Secretary to the City Manager $76,812 $93,529 $112,234
Senior Accountant $92,884 $106,433 $127,720
Senior Planner $103,645 $118,763 $142,515
Streets Supervisor $91,119 $104,407 $125,289
Systems Administrator $96,841 $113,339 $136,006
City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2026

City of Aliso Viejo
Proposed Salary Schedule
Effective July 1, 2026
Elected Officials Compensation
Council Members (Municipal Code) $520
Mayor (Municipal Code) $520
Part-Time Classifications Minimum Point Maximum
Crime Prevention Specialist $34.50 $39.53 $47.44
Planning Aide $18.10 $20.74 $24.88
Recreation Leader $17.82 $19.78 $23.75
Senior Recreation Leader $20.48 $22.75 $27.31
Full-Time classifications in the City's Salary Schedule can be filled on a part-time basis at the hourly equivalent of the annual salary listed.

________________________________________________________________________________________ _
Principal Civil Engineer Page 1/5

Principal Civil Engineer

Department/Division: Public Works
Reports To: Director of Public Works
Provides Direction To: Public Works Staff
Exemption Status: Exempt
Date Prepared: May 2026
Salary Range: $132,284 – 170,404

GENERAL PURPOSE

Under general direction,
performs advanced professional engineering work, and prepares staff reports and research in matters related to the public and City staff; manages routine and more complex engineering and public works projects ; prepares budget recommendations; and performs related duties as assigned.

CLASS CHARACTERISTICS

The Principal Civil Engineer is an experienced level position with responsibilities encompassing the entire spectrum of the City’s engineering and public works function.

The Principal Civil Engineer is distinguished from the Associate Engineer by a broader scope of responsibility, greater decision making authority, and advanced professional experience. The position requires an extensive professional background in coordinating work with those of other City departments, public agencies and the public. P rofessional level support is provided to the Director of Public Works.

ESSENTIAL FUNCTIONS

The duties listed below are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this class.

• Investigate issues affecting property owners, contractors and maintenance operations; responds to citizen inquiries and complaints; provide information to the public regarding grading, encroachment permits, right -of-way and property lines, utilities, improvement plan check and payment processes.

• Issue transportation permits and encroachment permits in consultation with the Director of Public Works.

• Review plans submitted by consultant engineers and private contractors; check plans for conformance with regulations; and review engineering calculations. 550
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Principal Civil Engineer Page 2/5

• Provide technical and professional engineering support services relative to assigned area of responsibility ; perform special assignments on engineering problems as necessary.

• Assist in the selection and supervision of consultant engineers.

• Monitor the upgrade, repair, and replacement of public infrastructure.

• Assist in the preparation and administration of department budget and Capital Improvement Program.

• Oversee the GIS and Pavement Management programs.

• Review and approv e water quality management plans prepared by consulting engineers.

• Manage NPDES inspections at commercial and industrial facilities ; ensure conformance to City specifications and compliance to NPDES requirements.

• Maintain inventories necessary to complete NPDES reports.

• Provide technical and professional engineering support services related to storm water programs.

• Research and make recommendations on t echnical decisions regarding appropriate application of best management practices and low impact development standards.

• Participate in the administration of the City’s waste hauler franchise agreement.

• Recommend engineering conditions and mitigation measures for major construction or development projects.

• Coordinate with other departments during review of development plans and entitlements including grading permits, landscape permits, parcel and tract maps, bonds and deeds required for projects.

• Determine the scope of engineering projects; prepare requests for proposals and contracts for consulting services; develop plans, specifications and other contract documents for a variety of engineering projects; make technical engineering decisions and establish technical criteria and standards.

• Prepare City Council agenda items on public works matters and attend meetings as required. May be required to present reports.

• Coordinate the review of funding applications and analysis of engineering fees. 551
________________________________________________________________________________________ _
Principal Civil Engineer Page 3/5

• Prepare complex special engineering studies and reports.

• Provide technical and professional engineering support services related to traffic engineering and traffic signal maintenance operations.

• Find, coordinate, review , and submit grant applications and manage implementation documentation.

• Respond to and resolve difficult and sensitive citizen inquiries and complaints.

• Establish, maintain and foster positive and harmonious working relationships with City staff and all those contacted in the course of work.

• Perform related duties as assigned.

QUALIFICATIONS GUIDELINES

Knowledge of:

Civil engineering principles, techniques, policies and procedures. Water quality and solid waste program principles and policies. P rinciples, practices, procedures and standards related to City public works and engineering infrastructure development and maintenance. Principles of capital improvement cost estimation, project management and contract administration. Applicable laws and regulatory codes relevant to assigned area of responsibility. Principles of training and providing functional direction.

Computer applications including GIS programs. Methods, materials and techniques used in the construction of public works projects. Principles of advanced mathematics and their application to engineering work. General principles of risk management related to the functions of the assigned area. Practices of researching engineering and design issues, evaluating alternatives, making recommendations and preparing and presenting staff reports. Techniques for dealing effectively with the public, vendors, contractors and City staff, in person and over the telephone. Safe work practices. General design, layout and construction practices for public improvements.

Subdivision engineering and plan review practices. Project management principles and techniques. Capital Improvement Program budgeting practices. Engineering plan types, review practices, and permit filing and approval procedures.

Ability to:

Conduct complex civil engineering research projects, evaluate alternatives, make sound recommendations and prepare technical staff reports. Prepare, understand, and interpret engineering construction plans, specifications, and other contract documents. Conduct comprehensive engineering studies and prepare reports.

Develop and administer contracts for professional services and construction. Issue permits in accordance with established procedures. Interpret, apply and explain complex laws, codes and regulations. Make engineering design computations. Check, design and prepare engineering plans and studies. Represent the department and the 552
________________________________________________________________________________________ _
Principal Civil Engineer Page 4/5

City in meetings. Direct and review the work of support staff on a variety of projects.

Instruct staff and consultants in work procedures. Prepare clear and concise reports, policies, procedures and other written materials. Use tact, initiative, prudence and independent judgment within general procedural and legal guidelines. Make effective public presentations. Maintain accurate records and files. Establish and maintain effective working relationships. Operate modern office equipment including computer equipment and software programs. Operate a motor vehicle safely. Track the status of projects. Independently interpret and apply City engineering policies and procedures. Independently analyze engineering plans and specifications.

Independently manage complex public and private development projects.

Education/Training/Experience:

Any combination of experience and training that provides the knowledge, skills, and abilities necessary for acceptable job performance. Example combinations include:

A Bachelor’s degree, or higher, from an accredited college or university with major course work in civil engineering or related field; possession of an advanced degree is desirable; five or more years of experience in professional engineering and public works; or any combination of education, experience, and training that would likely provide the required knowledge and abilities.

Licenses; Certificates; Special Requirements:

Possession of a valid California driver’s license and a safe driving record at appointment is required.

Must posses s license as a Registered Professional Civil Engineer in the State of California.

PHYSICAL AND MENTAL DEMANDS

Physical Demands:

The sensory demands of the job typically require speaking, hearing, touching, and seeing. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Employee will be required to trave l to project locations in the field to inspect construction sites and potential projects or maintenance sites to interact with the public or to observe engineering/public works related concerns. Employee is frequently required to communicate with others, use a telephone and work on a personal computer. Close vision for reading and working on a visual display terminal screen and the ability to focus on small objects is required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard, typewriter or calculator and to operate standard office equipment. Position in this classification occasionally bend, stoop, kneel, reach, push and pull drawers open and close to retrieve and file information. 553
________________________________________________________________________________________ _
Principal Civil Engineer Page 5/5

Positions in this classification occasionally lift and carry reports and records that typically weigh less than 25 pounds.

Mental Demands:

While performing the duties of this class, employees are regularly required to use written and oral communication skills; read and interpret data; use math and mathematical reasoning; analyze and solve problems; learn and apply new information; perform highly detailed work on multiple, concurrent tasks; meet intensive and changing deadlines; and interact with City officials, City staff, customers and the public.

554
________________________________________________________________________________________ _
Principal Planner Page 1/4
Principal Planner
Department/Division: Community Development
Reports To: Director of Community Development
Provides Direction To: Planning Staff
Exemption Status: Exempt
Date Prepared: May 2026
Salary Range: $103,645 - $156,279
G

ENERAL PURPOSE
U
nder general direction, performs advanced professional planning work, and prepares staff reports and research in matters related to the public and City staff; manages routine and more complex planning projects; prepares budget recommendations; and performs related duties as assigned.

CL

ASS CHARACTERISTICS
T
he Principal Planner is the advanced level classification by the performance of the most complex planning tasks requiring a high degree of knowledge related to all areas of current and advanced planning and responsibility for assigned areas such as zoning administration, general plan administration, special projects, and housing programs. The Principal Planner performs supervisory activities such as monitoring project progress and providing technical assistance and training to other Planning staff. Assignments are broad in scope and require the use of considerable independent judgment in making technical decisions and guiding work to completion. Employees at this level are required to be fully trained in all operating procedures and policies related to assigned areas of responsibility, work independently and exercise judgment and initiative.

E

SSENTIAL FUNCTIONS
T
he duties listed below are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this class. • R
eports to the Community Development Director on a variety of projects and is responsible for both current and advanced planning activities, including processing of complex development projects.
• Research, analyze and interpret social, economic, population and land use data and trends; prepare written reports on the General Plan and other planning matters.
555
________________________________________________________________________________________ _
Principal Planner Page 2/4

• Analyze environmental impacts for projects, prepare initial studies and other relevant environmental documents; interpret and apply environmental quality laws and regulations to ensure that development, City projects and Code amendments are in compliance.
• Prepare General Plan and Zoning amendments, along with any corresponding studies.
• Perform extensive research regarding implementation of policies established by the general plan, zoning ordinance, or other land use and development ordinances.
• Participate in the development and implementation of Department goals, objectives, policies and procedures.
• Provide staff support to a variety of boards and commissions; attend and participate in professional groups and committees.
• Prepare staff reports and graphic displays and make presentations to the Planning Commission or other committees, boards, City Council and/or community groups. • Prepare grant applications for new funding sources and administer various grants. • Draft requests for proposals, interview and select consultants, administer consultant contracts related to planning projects; coordinate activities with other departments or divisions; monitor, review, evaluate, and revise project schedules; and prepare project progress reports
• Performs a variety of public contact and technical work related to the Community Development Block Grant Program and Affordable Housing Program. • Provides guidance and support to lower-level Planning staff. • Establish, maintain and foster positive and harmonious working relationships with City staff and all those contacted in the course of work. • Performs other related duties as assigned.

QUALIFICATIONS GUIDELINES

Knowledge of:

• Objectives, principles, procedures, standards, practices, and information sources of municipal urban planning; implementation of zoning and other municipal ordinances; goal setting, work plan development, implementation, evaluation, and project management.
• Basic principles and practices of budget development and administration. • Applicable Federal, State, and local laws, codes, and regulations concerning the operation of the assigned function.
• Modern principles and practices, technical and legal issues of urban and regional planning, zoning, urban economics, demographics, and environmental planning and program management.
• Geographic, socio- economic, transportation, political, environmental, and other elements related to city planning.
• Operational characteristics, services, and activities of a comprehensive environmental planning program.
• Principles of basic mathematics and geometry and their application to planning work.
556
________________________________________________________________________________________ _
Principal Planner Page 3/4

• Methods and techniques of effective technical report preparation and presentation. • Modern office methods, practices, procedures, and equipment, including computer hardware and software necessary for graphic presentation, mapping, and database management.
• Techniques for effectively representing the City in contacts with governmental agencies, community groups, various business, professional, educational and regulatory organizations, and with property owners, developers, contractors, and the public.
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors and City staff.

Ability to:

• Understand and apply complex federal, State and local planning laws, regulations, policies, procedures and standards.
• Interpret maps, site and building plans, specifications, graphs and statistical data. • Research, analyze and summarize complex planning data, including clear visual displays such as maps, graphs and illustrations.
• Prepare clear and concise technical documents, reports, correspondence and other written materials.
• Establish and maintain effective working relationships with internal and external stakeholders.
• Provide direction to lower-level Planning staff.
• Recommend and implement goals, objectives, and practices for providing effective and efficient services.
• Administer complex, technical, and sensitive planning, development, and related programs in an independent and cooperative manner.
• Evaluate and develop improvements in operations, procedures, policies, or methods.
• Research, analyze, and evaluate new service delivery methods, procedures, and techniques.
• Effectively represent the department and the City in meetings with governmental agencies, community groups, and various business, professional, and regulatory organizations and individuals.
• Coordinate assigned activities with other City departments and agencies as required.
• Direct the work of contract consultants.
• Prepare and present clear, concise, and logical written and oral reports, correspondence, policies, procedures, and other written materials. • Establish and maintain a variety of filing, record-keeping, and tracking systems. • Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines. • Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.

557
________________________________________________________________________________________ _
Principal Planner Page 4/4

Education/Training/Experience:

Equivalent to graduation from an accredited four-year college or university with major coursework in urban planning, community development, business or public administration, or a related field and eight (8) years of professional experience in planning, zoning and related community development activities, including two (2) years of supervisory experience.

Licenses; Certificates; Special Requirements:

Possession of a valid California driver’s license and a safe driving record at appointment is required.

PHYSICAL AND MENTAL DEMANDS

Physical Demands:

The sensory demands of the job typically require speaking, hearing, touching, and seeing. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Employee will be required to trave l to project locations in the field to inspect construction sites and potential projects or maintenance sites to interact with the public or to observe planning related concerns. Employee is frequently required to communicate with others, use a telephone and work on a personal computer. Close vision for reading and working on a visual display terminal screen and the ability to focus on small objects is required.

Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard, typewriter or calculator and to operate standard office equipment. Position in this classification occasionally bend, stoop, kneel, reach, push and pull drawers open and close to retrieve and file information. Positions in this classification occasionally lift and carry reports and records that typically weigh less than 25 pounds.

Mental Demands:

While performing the duties of this class, employees are regularly required to use written and oral communication skills; read and interpret data; use math and mathematical reasoning; analyze and solve problems; learn and apply new information; perform highly detailed work on multiple, concurrent tasks; meet intensive and changing deadlines; and interact with City officials, City staff, customers and the public.

558
RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALISO

VIEJO, CALIFORNIA, SETTING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27

WHEREAS, Article X111B of the Constitution of the State of California (enacted with the passage of Proposition 4 in 1979 and modified with the passage of Proposition 111 in 1990), provides that the total annual appropriations limit of such entity for the prior year be adjusted for changes in the non-residential assessed valuation or the percentage change in the California Per Capita Income and population except as otherwise specifically provided for in said Article; and

WHEREAS, Section 7910 of the Government Code provides that each year the governing body of each local jurisdiction shall, by resolution , establish its appropriations limit for the following fiscal year pursuant to Article X111B at a regularly scheduled meeting or a noticed special meeting. Prior to such meeting, documentation used in the determination of the appropriation limit shall be available to the public; and

WHEREAS, Proposition 111 as approved by the voters of the State of California, revised the method for calculating the Gann Spending Limit. It also requires a recorded vote of the City Council regarding which of the annual adj ustment factors have been selected each year; and

WHEREAS, the County of Oran ge, Local Agency Formation Commission (LAFCO), established the appropriations limit for the newly incorporated City; and

WHEREAS, the City Council of the City of Aliso Viejo wis hes to establish the appropriation limit for Fiscal Year 2026-27 for the City of Aliso Viejo.

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

Section 1. That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the City of Aliso Viejo for Fiscal Year 2026-27 was available to the public in City offices of said City at least fifteen days prior to this date.

Section 2. That pursuant to the provisions of Section 56812(b) of the California Government Code, a measure concerning the establishment of the permanent appropriations limit for the City of Aliso Viejo was submitted and approved at the General Municipal election held in the City of Aliso Viejo on November 2, 2004.

Section 3. That the factors recommended are the percentage change in the Countywide population of -0.37% and the percentage change in the California per capita personal income from the preceding year of 4.95%.
559

Section 4. That the Appropriations Limit for the City of Aliso Viejo is established in accordance with the California Government Code and is $65,082,674.

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.

PASSED, APPROVED AND ADOPTED this 3rd day of June 2026.

__________________________
Max Duncan
Mayor

APPROVED AS TO FORM: ATTEST:

________________________ __________________________
Scott C. Smith Maria Kendig
City Attorney City Clerk

560

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF ALISO VIEJO )

I, Maria Kendig, City Clerk of the City of Aliso Viejo, California, DO HEREBY CERTIFY that the foregoing is the original of Resolution No. 2026-__ duly passed and adopted by the City Council of the City of Aliso Viejo at their regular meeting held on the 3rd day of June 2026, by the following roll call vote, to wit:

AYES:

NOES:

ABSENT:

___________________________

MARIA KENDIG

CITY CLERK

(SEAL)

561
NOTICE

ARTICLE XIIIB APPROPRIATION LIMIT
Notice is hereby given that the City Council of the City of Aliso Viejo will consider the adoption of Article XIIIB Appropriation Limit ( also referred to as the "Gann Limit") at the regular City Council meeting on June 3, 2026.

The documentation used to compute the limit is available for public inspection on the City's website at avcity.org and during regular business hours at City Hall located at 12 Journey, Aliso Viejo, CA 92656. Questions should be directed to Ann Eifert, Director of Financial Services/City Treasurer at (949) 425-2520.

Dated and Posted: May 19, 2026
Maria Kendig
City Clerk
City of Aliso Viejo
562
563
564
565
566
567
568
569
570
Fiscal Year 2026-27
Proposed Annual Budget
City Council
June 3, 2026
571
FY 2026-27 General Fund Estimated Revenues
2 General Fund
Resources
FY 2024-25
Actuals
FY 2025-26
Amended
Budget
FY 2026-27
Proposed
Budget
YOY
Change
Property Tax 10,287,203$ 10,319,100$ 10,534,000$ 2.1% Sales Tax 11,154,921 11,220,000 11,400,000 1.6% TOT 1,699,738 1,600,000 1,600,000 0.0% Franchise Fees 1,738,860 1,636,000 1,727,000 5.6% Recreation 1,525,242 1,560,000 1,514,000 -2.9% Building & Planning 1,353,812 1,335,000 1,350,000 1.1% Fines & Forfeitures 293,289 255,000 235,000 -7.8% Investment Earnings 2,138,091 1,100,000 1,100,000 0.0% Other/Transfers-In 1,870,143 845,000 612,225 -27.5% Total Resources 32,061,299$ 29,870,100$ 30,072,225$ 0.7% Property Tax
35%
Sales Tax
38% TOT
5%
Franchise Fees
6%
Recreation
5%
Building &
Planning
4%
Fines &
Forfeitures
1%
Investment
Earnings
4%
Other/Transfers
-In
2%
General Fund Resources
572
FY 2026-27 General Fund Estimated Revenues

• Property Tax - $10.5M
• Affordability
• Higher interest rates
• Low Inventory
• Decrease in sales activity
• Valuation appeals
• CPI Capped – 2%
• Delinquency rates est. 2%
AV Detached Single Family Residential
Source: HDL Coren & Cone 3
573
FY 2026-27 General Fund Estimated Revenues

Property Tax Property Tax Dollar Breakdown
4 CUSD/Education,
$0.57
OCFA,
$0.12
Special
Districts, $0.25
County, $0.04
Aliso Viejo,
$0.02
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Budget
FY 26-27
Budget
Millions
VLFAA Secured Misc
574
FY 2026-27 General Fund Estimated Revenues
• Sales Tax - $11.4M
• Gas Prices
• Inflation
• Sales Tax Subsidy Agreements
5 State, 3.94%
City, 1.00%
Countywide
Transportation,

0.25%
County Realignment
Mental
Health/Welfare/Public
Safety, 1.56%
County Public
Safety , 0.50%Measure M
Transportation,

0.50%
Sales Tax Share - 7.75%
$5.1 $5.5
$6.5 $6.1 $6.3
$1.1
$1.2
$2.5 $3.0 $3.0$1.7
$2.2 $2.1 $2.1
$6.2
$8.4
$11.2 $11.2 $11.4
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
FY 22-23 FY 23-24 FY 24-25 FY 25-26
Budget
FY 26-27
Budget
Millions
Sales Tax
Other EFuel, LLC Hunt & Sons, LLC Total Sales Tax
575
FY 2026-27 General Fund Estimated Revenues

Revenue by Business Group
6 576
FY 2026-27 General Fund Estimated Revenues
Transient Occupancy Tax - $1.6M Franchise Fees - $1.7M
7 577
FY 2026-27 General Fund Estimated Revenues
8 AV Ctr -
$1.4M/$0.8M
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
Property Tax Sales Tax TOT Franchise
Fees
Recreation Building &
Planning
Fines &
Forfeitures
Investment
Earnings
Other
Millions
General Fund Resources
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2026-27
Draft
Budget
ARPA $2.9M
578
FY 2026-27 General Fund Appropriations
• Salaries & Benefits
• COLA – CPI-W 3.2% (Full-time & Part-time employees)
• CalPERS Unfunded Pension Liability – $185,379
• Cafeteria Allowance
• Contractual Increases - CPI-U – 3.2%
• Insurance Premiums – 22% increase to $494K
• Election - $57K
• Master Fee Study - $85K
• General Plan – Evacuation Assessment 35K
• Economic Development - $50K
9579
Admin & Support
17%
Community
Services
11%
Community & Econ
Dev.
18%
Public Works
7%
Public Safety
42%
City Hall
1%
Debt Service
2%
Transfers/Other
1%
Capital Improvement
1%
General Fund
(In millions)
FY 2026-27 General Fund Appropriations
OCSD – $11.4
Other - $0.3
Animal Care - $0.6
EOC - $0.1
Council - $0.2
CM - $0.7
HR - $0.2
Govt Services - $0.8
City Attorney - $0.4
Finance - $1.0
IT - $1.1
Central Svcs - $0.7
Admin - $0.3
Iglesia - $0.4
Farm - $0.3
Recreation-$2.2
Econ Dev - $3.3
Planning - $1.0
Building - $0.9
C.E. - $0.2
Eng. - $1.6
St. Maint.-
$0.6
General Fund
Expenditures
FY 24-25
Actuals
FY 25-26
Budget
FY 26-27
Proposed
Budget
YOY
Change
Admin & Support 4,235,385$ 4,819,209$ 5,195,887$ 8% Community Services 2,744,808 3,021,207 3,226,059 7% Community & Econ Dev. 4,785,189 5,373,898 5,403,575 1% Public Works 1,668,271 2,022,627 2,184,835 8% Public Safety 10,462,135 11,669,417 12,372,230 6% City Hall 195,732 283,305 271,315 -4% Debt Service 655,369 657,450 656,450 0% Transfers/Other 529,411 284,450 300,750 6% Total Operating 25,276,300$ 28,131,563$ 29,611,101$ 5% Capital Improvement 224,521 1,001,000 247,500 -75% Total 25,500,821$ 29,132,563$ 29,858,601$ 2% 580
FY 2026-27 General Fund Appropriations
11 OCSD, 38%
Salaries &
Benefits, 21%
Subsidy
Payments, 11%
Building &
Grounds
Maint./Utilities, 3%
Building & CE
Contract, 2%
Debt Service, 2%
Street Maint., 2%
Insurance, 2%
Legal Services,
1%
TOP 10 CITY EXPENDITURES
ColuGeneral Fund Expenditure
FY 2026-27
Proposed
Budget % of Total
1 OCSD 11,355,260$ 38%
2 Salaries & Benefits 6,267,418 21%
3 Subsidy Payments 3,250,000 11%
4 Building & Grounds Maint./Utilities 869,124 3% 5 Building & CE Contract 735,000 2%
6 Debt Service 656,450 2%
7 Animal Control 584,195 2%
8 Street Maint. 541,200 2%
9 Insurance 493,760 2%
10 Legal Services 443,000 1%
Top 10 City Expenditures 25,195,407$ 84%
Total Budget 29,858,601$ 100%
581
Departmental Budgets
12582
Public Safety
Top Expenditures
• Law Enforcement – OCSD Contract
• Animal Care Services (MV)
• Crossing Guards
• Emergency Management
• Equip/Misc.

Expenditure By Category - $12.4M
13 OCSD,
$11,355,260 ,
92%
Animal Care,
$584,195 , 5%
Crossing Guards,
$300,150 , 2%
Emergency Mgmt,
$96,100 , 1%
Equip/Misc,
$36,040 , 0%
Public Safety
583
Public Safety – OCSD Contract
• Direct Positions
• 1 Captain
• 1 Administrative Sergeant
• 1.33 Patrol Sergeant (Shared with LW)
• 1.5 Investigators (Shared with LW)
• 15 DS II Patrol
• 0.65 School Resource Ofc/Motor (Shared
with LN)
• 2 DS II Motor Officer*
• 2 Comm Svcs Officer
• 15.9 Regional/Shared Staff
14 • Contract $11,550,802
• General Fund - $11,355,260
• Special Revenue - $195,542
• Current costs do not include new labor
agreement negotiations (expires. June
2026)
Current Vacant Positions
FY 2026-27
Costs
CSO/ Parking Control 180,398$
Motor Officer 353,921
Emergency Ops Coord. 205,918
CSO Vehicle 70,900
Total Potential Reduction in Costs 811,137$
584
Community & Economic Development
• Planning
• Building and Safety
• Code Enforcement
• Economic Development
• Tax Sharing Agreements - $3.25M
• CDBG Administration
• 5 Full-Time Staff
• 4 Contract Staff – (CAA)
• 1 Building Official
• 1 Building Inspector
• 1 Sr. Building Inspector
• 1 PT Code Enforcement Officer
15 Econ Dev.,
$3,320,500 , 61%
Planning,
$1,006,515 , 19%
Building,
$920,960 , 17%
Code
Enforcement,
$155,600 , 3%
Community & Economic Development -$5.4M
585
Recreation & Community Services
• Recreation/Ranch
• Summer Camps
• Free Educational Lectures
• Recreational Classes
• Gold Coast Farms
• Facility Rentals
• City Special Events
• Iglesia Park/Community Center
• 7 Full-Time
• Part-Time Wages & Benefits - $236K
16 Iglesia Park,
$194,550 , 6%
Iglesia Building,
$62,200 , 2%
Iglesia Comm Ctr,
$177,500 , 5%
Administration,
$316,104 , 10%
Recreation/Ranch,
$2,475,705 , 77%
Recreation & Community Services - $3.2M
586
Recreation & Community Services
• Boys and Girls Club - $178K
• Facilities - $678K
• Building/Grounds Maintenance
• Utilities
• Computer/Technology
• Instructor/Facility Payments - $381K
• Farm - $302K
• Special Events - $109K
• Advertising/Promotions - $119K
17 Salaries and
Benefits,
$1,258,705 , 39%
Facilities, $678,610
, 21%
Instructor/Permits,
$345,000 , 11%
Farm , $302,000 ,
9%
Boys and Girls
Club, $177,500 ,
5%
Advertising ,
$119,481 , 4%
Special Events,
$114,250 , 4%
Misc, $230,513 , 7%
Recreation & Community Services
587
Aliso Viejo Ranch
18 Expenditure
FY 2024-25
Actual
FY 2025-26
Amended
Budget
FY 2026-27
Proposed
Budget
Salaries & Benefits (75%) 744,083$ 838,256$ 944,029$ Technology Services 111,171 118,700 121,750 Instructor Payments 338,557 345,000 345,000 Building & Grounds 246,441 310,110 309,050 Advertising & Promotion 92,999 100,025 119,481 City Camp 43,997 48,000 56,000 Supplies 25,308 44,000 44,000 Taxes/Fees/Permits 45,236 37,200 37,200 Summer Scholarship 3,168 6,000 6,000 Training/Memberships 6,686 16,375 24,390 Farm 303,387 297,500 302,000 Subtotal 1,961,033 2,161,166 2,308,900 Debt Service 657,450 657,450 656,450 Capital Improvement 11,510 75,000 - Total 2,629,993$ 2,893,616$ 2,965,350$ Revenue
FY 2024-25
Actual
FY 2025-26
Amended
Budget
FY 2026-27
Proposed
Budget
Facility Revenue 445,859$ 500,000$ 470,000$ Other Income 80,971 100,000 89,000 Contract Classes 531,450 550,000 540,000 City Camps 128,385 110,000 115,000 Farm 329,077 300,000 300,000 Total Revenue 1,515,742$ 1,560,000$ 1,514,000$ 588
Public Works
• Engineering Services
• Street Maintenance
• Environmental Compliance
• Facility Maintenance
- City Hall - AV Ranch
- Iglesia Comm Ctr - Iglesia Park
- AV Center - Aquatic Center
- Vista Park - 3 Affordable Housing Units
• Capital Improvement Plan
• 4 Full-Time Staff
19589
Public Works
• Street Maintenance (MOE - $815K)
• PVM - $461K
• Inspections - $70K
• Medians – 10K
• NPDES
• Permits - $315K
• Consulting -$175K
• Outfall Maintenance - $66K
• Solid Waste –
• AB939 Compliance - $60K
• Landscape Inspections / Arborist - $65K
20 Salaries &
Benefits,
$903,435 , 41%
Permits/NPDES,
$555,400 , 25%
Street Maint.,
$541,200 , 25%
Solid Waste,
$60,000 , 3%
Landscape Insp.,
$65,000 , 3%
Misc, $59,800 ,
3%
Public Works - $2.2M
590
Administration & Support
• City Council
• City Manager’s Office
• Government Services
• Human Resources
• Legal Services (BBK)
• Finance
• Information Technology
• Central Services
21 City Council,
$207,985 , 4%
City Manager,
$683,755 , 13%
Human Resources,
$240,763 , 5%
Government
Services,
$792,726 , 15%
City
Attorney,
$443,000 ,
9%
Finance,
$1,001,225 , 19%
Information
Technology,
$1,088,168 , 21%
Central
Services,
$738,265 , 14%
Administration & Support - $5.2M
591
Administration & Support
• Salaries & Benefits – $3.2M
• Insurance Premiums - $494K
• Legal Services - $443K
• City Memberships - $71K
• Computer/Technology - $518K
• Building & Grounds Maintenance - $57K
• Vista Park
• November 2026 Election - $57K
22 Salaries & Benefits,
$3,119,788 , 60%
Legal Services,
$443,000 , 8%
Insurance , $493,760
, 9%
Computer/Tech,
$518,438 , 10%
Mtgs/Conf/Trng/Dev,
$89,175 , 2%
Professional
Services, $198,671 ,
4%
Supplies/Other,
$340,055 , 7%
Administration & Support
592
City Hall
• Utilities - $110K
• Janitorial/Supplies - $50K
• HVAC - $11K
• Landscape Maint. – $11K
23 Building &
Grounds Maint.,
$143,115 , 53%
Utilities,
$110,000 , 40%
Other Services,
$18,200 , 7%
City Hall - $0.3M
593
FY 2026-27 Capital Improvement Program
24 Est. Cost
Vista Park 47,500$
Vista Park Lights 15,000$
Trellis Replacement 30,000$
Playground Resurfacing 2,500$
Aquatic Center 120,000$
Recreation Pool Plaster 85,000$
Lighting Management System 35,000$
Aliso Viejo Center 60,000$
Lighting Management System 60,000$
Dairy Fork/Wood Canyon Wetlands 20,000$
Total General Fund 247,500$
Facility
594
FY 2026-27 General Fund Summary
25 Proposed
Budget
Resources 30,072,225$
Appropriations (29,611,101)
Operating Surplus (Deficit) 461,124$
Capital Improvement (247,500)
Estimated Year-End 213,624$
Estimated Beginning Fund Balance 45,179,773$
Estimated Year-End Fund Balance 45,393,397$
Estimated Change in Fund Balance 213,624$
% Change in Fund Balance 0.5%
595
FY 2026-27 Special Revenue Funds
26 Fund
Est. Beginning
Balance
FY 2026-27
Proposed
Resources
FY 2026-27
Proposed
Budget
Est. Year-End
Balance
Traffic Congestion Relief 81,330$ 3,800$ -$ 85,130$ Gas Tax 1,343,765 1,570,500 1,358,270 1,555,995 Measure M 1,724,922 1,070,500 1,967,885 827,537 SB1 781,210 1,486,500 1,105,000 1,162,710 Public Safety Grants 396,602 218,000 242,255 372,347 AQMD 289,700 63,500 - 353,200 Integrated Waste Mgmt 6,802 14,000 108,000 (87,198) Other Grants 46,438 140,946 137,946 49,438 Technology Grant 368,590 72,500 121,545 319,545 Development Impact 2,416,429 - 824,802 1,591,627 Federal Grants (87,027) 337,619 337,619 (87,027) Aliso Viejo Center1
- 2,828,330 2,828,330 - Aquatic Center2 - 1,123,750 1,123,750 - Total 7,368,762 8,929,945$ 10,155,402$ 6,143,305$ 596
FY 2026-27 Special Revenue Funds
• Street Funds (Gas Tax, Measure M, SB1)
• Public Safety Grants
• Integrated Waste Management
• Other Grants (PLHA)
• Technology Grants (PEG Fees)
• Development Impact
• Federal Grants (CDBG)
• Aliso Viejo Center –
• Net Transfer to GF $332,110
• Aliso Viejo Aquatic Center –
Net Transfer From GF $300,750
27597
FY 2026-27 Capital Improvement
Program
• Accessible pedestrian signals (CDBG) - $ 237,203 • Street Improvement Slurry Seal Projects (Measure M) $1,910,000 • Columbia Loop Street Rehabilitation (SB1) $1,105,000 • Construction of Pump Track (Park Fees) $ 824,802 Total - $4,077,005
28598
Recommendations
• Adopt a Resolution adopting the Annual Budget for Fiscal Year 2026-27; and • Adopt a Resolution approving updated City Salary Schedules to include cost-of- living adjustments of 3.2% and the addition of Principal Civil Engineer, and Principal Planner job classificaions, effective July 1, 2026; and • Adopt a Resolution setting the annual appropriations limit for Fiscal Year 2026-27. 29599
Questions?
30600