MEMORANDUM
DATE: November 18, 2025
TO: City Council
Ann Marie McKay, City Clerk
VIA: Dave Kiff, City Manager
FROM: Michelle Bannigan, Finance Director
SUBJECT: Fiscal Year 2025-2026 Carryover Appropriations; Request for New Funds Creation; Transfer of Budgetary Appropriations (Consent Item No. 12) A minor correction to the staff report referenced above was identified after the agenda packet for tonight’s City Council meeting was published. Attachment No. 2 includes a revenue carryover request of $61,100 for the Adult Education Program funded by the Adult Education Block Grant the City receives through the Laguna Beach Unified School District (Fund 110-General Fund). However, Attachment No. 1 does not include a carryover appropriation for this program. A revised Attachment No. 1 is attached with the additional line item highlighted in yellow.
As a result, staff would like to amend Recommendation #1 to increase the request for carryover appropriations by $61,100 as follows:
1. Carryover appropriations of $13,939,300 to Fiscal Year 2025-26 to provide continuing funding of projects in progress at the end of last fiscal year.
Attachment 1
City of Laguna Beach
Carryover Appropriations
Fiscal Year 2025-26
Encumbered
Approp. Total
(Outstanding Unencumber FY
Fund Org Object Project Department Description of Carryover POs) Approp. Carryover General Fund
110 1101781 79999 S2503 Non-Departmental City-Wide Document Management - 50,000 50,000 110 1101781 80010 Non-Departmental Office Furniture and Equipment - 33,500 33,500 110 1101205 70411 Information Technology CAD/RMS - 948,900 948,900 110 1101601 72007 Human Resources Employee Training & Development - 50,000 50,000 110 1101601 72090 Human Resources Citywide Classification & Compensation Study 121,800 - 121,800 110 1101701 55036 Finance Finance Consulting Services - 45,000 45,000 110 1102401C 80015 S2502 Fire Seagrave Restoration 105,200 - 105,200 110 1102401C 80010 Fire EOC Design 75,000 150,000 225,000 110 1102406 72027 Fire Fire Hazard Mitigation Contracts - 331,000 331,000 110 1102120 72088 Police Animal Shelter Donation Account 1,497,850 - 1,497,850 110 1102102 72069 Police Traffic Safety (OTS)-DUI Grant - 49,500 49,500 110 1102102 55080 Police Jail Improvements - 49,050 49,050 110 1102601C 80020 Marine Safety Marine Vessel Conversion & Maintenance - 41,700 41,700 110 1103112 72030 Public Works Landscape Weed Abatement 47,000 - 47,000 110 1103106 55036 Public Works Susi Q Trellis Replacement Design Svcs 2,000 - 2,000 110 1103604 71000 A2412 Public Works SWA -Design Services for Mermaid St 3,600 - 3,600 110 1103120 51005 Public Works Part-Time Salaries/ Waste Management 49,800 - 49,800 110 1103120 55036 Public Works 2025-26 CRV Recycling Campaign 5,000 168,500 173,500 110 1103120 72031 Public Works Recycling Grant Programs 16,200 - 16,200 110 1103120 72032 Public Works Used Oil Recycling 12,300 - 12,300 110 1103120 72033 Public Works Waste Management Programs 188,500 - 188,500 110 1103120 72031 Public Works Solid Waste Landfills Importation 707,600 - 707,600 110 1103120 72017 Public Works Recycling and Organics Program 670,200 - 670,200 110 1103120 79999 G2511 Public Works Solid Waste & Recycling - HD43 Grant 50,000 - 50,000 110 1103112 55036 G2515 Public Works FY25 Urban & Community Forestry Grant 100,000 - 100,000 110 1103120 79999 G2510 Public Works FY25 CalRecycle SB1383 Grant 75,000 - 75,000 110 1103602 55036 Transit & Community Services Adult Education Block Grant 61,100 - 61,100 110 1104101 72038 Community Development Heritage Committee 5,000 - 5,000 110 1104106 72043 Community Development Update Downtown Plan 160,000 - 160,000 110 1104106 72044 Community Development New Projects and Programs 190,000 - 190,000 110 1104106 72076 Community Development Zoning Code Update 130,350 - 130,350 110 1104106 72077 Community Development Blufftop Major Remodel Study 59,600 - 59,600 110 1101781 71000 Transit & Community Services Community Assistance Grant 9,000 - 9,000 Subtotal, General Fund: 237,800 6,021,450 6,259,250
112 1121270 79999 S2506 Cultural Arts City Hall Exhibitions 8,000 - 8,000 112 1121270 79999 S2507 Cultural Arts Cultural Arts Publications 10,000 - 10,000 112 1121270 79999 S2508 Cultural Arts Cultural Arts Facilities 927,900 - 927,900 112 1121270 79999 S2513 Cultural Arts Banner and Palette Competitions 33,300 - 33,300 112 1121270 79999 S2515 Cultural Arts Restoration of Public Art 25,000 - 25,000 112 1121270 79999 S2516 Cultural Arts Temporary Installations 49,700 - 49,700 Business Improvement District Fund Total 0 1,053,900 1,053,900 Measure LL Fund:
113 1133106C 80020 Public Works Downtown Trash & Recycling Receptacle 47,000 - 47,000 Measure LL Fund Total 0 47,000 47,000
Open Space Fund:
114 1141781 72087 City Manager Aliso Creek Estuary Restoration 100,000 - 100,000 Open Space Fund Total 0 100,000 100,000
118 1183657C 80020 Transit & Community Services Other Equipment 126,000 - 126,000 118 1183657 55036 Transit & Community Services Contractual Services 134,400 55,000 189,400 Parking Authority Fund Total 134,400 181,000 315,400
Art In-Lieu Fund:
123 1231275 72095 Cultural Arts Grants for Artists 17,000 - 17,000 123 1231275 72105 Cultural Arts Public Art Ordinance Consultants 10,800 - 10,800 123 1231275 72106 Cultural Arts Public Art Donation 106,200 - 106,200 Art In-Lieu Fund Total 0 117,000 117,000
127 1274101 72080 City Manager Senior Home Repair Program 20,600 - 20,600 127 1274101 72099 City Manager Housing & ADU Outreach 3,300 - 3,300 Housing In-Lieu Fund Total 0 23,900 23,900
128 1282401C 80015 Fire Fire Inspector Vehicle/Outfitting - 70,000 70,000 128 1282401C 80015 Fire Type I Fire Engine - 1,200,000 1,200,000 128 1282401C 80015 Fire (2) Command Vehicles w/upfitting 301,300 133,700 435,000 128 1282401C 80015 Fire Fire Department Utility Truck - 59,700 59,700 128 1282102C 80015 Police Vehicle Replacement - 290,000 290,000 128 1282601C 80015 Marine Safety Two Trucks: 4 Runner - 156,800 156,800 128 1283108C 80015 Public Works Street Sweeper & (2) Streets Div Trucks 741,700 - 741,700 128 1283651C 80015 Transit & Community Services Vehicle Replacement (Trolleys) 1,800,000 - 1,800,000 Vehicle Replacement Fund Total 301,300 4,451,900 4,753,200 Wastewater Fund:
137 1373132 55036 Public Works Wastewater Cost of Service Study 78,600 84,900 163,500 137 1373132C 80020 Public Works CCTV Van 325,900 - 325,900 Sewer Fund Total 78,600 410,800 489,400
Vehicle Replacement Fund:
Laguna Beach Marketing and Tourism Fund:
Parking Authority Fund:
Housing In-Lieu Fund:
Attachment 1
Wildfire Mitigation Fund:
141 1412406C 80010 Fire Fire Station Alerting - 295,000 295,000 141 1412403 79999 Fire Aspen - BBC Bio and archeological 25,300 - 25,300 141 1412403 79999 Fire FMZ 17 and 18 site monitoring 29,600 - 29,600 Wildfire Mitigation Fund Total 0 349,900 349,900
Housing Fund:
146 1461781 55036 Community Development Affordable Housing Initiatives - 281,700 281,700 Housing Fund 0 281,700 281,700
Transit Fund:
310 3103651 55036 Transit & Community Services Contractual Services 50,000 - 50,000 310 3103654 55036 Transit & Community Services Contractual Services 55,100 - 55,100 310 3103655 55036 Transit & Community Services Contractual Services 43,550 - 43,550 Transit Fund Total 148,650 0 148,650
REPORT TOTALS: 900,750 13,038,550 13,939,300