ORG No. Description
FY 2024/25
Actual
FY 2025/26
Adopted
Budget
FY 2025/26
Revised
Budget*
Increase
(Decrease)
FY 2025/26
Mid-Year
Budget
GENERAL FUND (#110/112)
General Government
1101101 City Council 124,983 $ 94,700 $ 94,700 $ - $ 94,700 $ 1101301 City Clerk 585,428 540,200 588,200 112,000 700,200 1101401 City Treasurer 264,738 329,900 329,900 - 329,900 1101501 City Attorney 2,407,337 1,876,400 1,876,400 - 1,876,400 Total General Government 3,382,486 2,841,200 2,889,200 112,000 3,001,200 City Manager
1101201 City Manager Administration 2,526,079 2,219,600 2,219,600 (15,000) 2,204,600 1101202 Special Projects 551,607 510,000 560,000 - 560,000 1101204 Communications 415,896 581,700 581,700 - 581,700 1101205 Information Technology 5,889,647 6,229,600 7,252,250 51,635 7,303,885 1101270 Cultural Arts 382,683 411,100 411,100 - 411,100 1101275 Laguna Beach Tourism & Marketing District 3,002,834 3,000,000 4,053,900 (510,000) 3,543,900 Total City Manager 12,768,746 12,952,000 15,078,550 (473,365) 14,605,185 Administrative Services
1101601 Human Resources 1,865,449 1,782,800 1,954,600 - 1,954,600 1101701 Finance 2,348,290 2,810,300 2,882,300 84,000 2,966,300 1101781 Non-Departmental 490,863 (341,600) (252,850) 30,000 (222,850) Total Administrative Services 4,704,602 4,251,500 4,584,050 114,000 4,698,050 Police
1102101 Police Support Services 7,129,852 7,846,000 7,825,050 20,000 7,845,050 1102102 Police Field Services 14,600,360 15,526,100 15,861,600 - 15,861,600 1102104 Police Investigative Services 2,627,534 - - - - 1102120 Animal Services 1,024,383 1,046,100 1,046,100 - 1,046,100 Total Police 25,382,129 24,418,200 24,732,750 24,752,750 20,000 Fire
1102401 Fire Operations 16,796,929 15,837,709 16,034,078 - 16,034,078 1102402 Fire Ambulance 1,850,999 1,877,325 2,036,111 - 2,036,111 1102405 Fire Emergency Operations 103,456 353,400 353,400 - 353,400 1102406 Fire Prevention 1,657,867 1,139,716 1,470,716 - 1,470,716 Total Fire 20,409,251 19,208,150 19,894,305 - 19,894,305 Marine Safety
1102601 Marine Safety 4,387,651 4,700,150 4,741,850 - 4,741,850
CITY OF LAGUNA BEACH
OPERATING EXPENDITURES AND TRANSFERS OUT BY FUND
FISCAL YEAR 2025/26
MAJOR FUNDS
*= Revised Budget is as of March 31, 2026. Page 1 of 4
Attachment 3
19 ORG No. Description
FY 2024/25
Actual
FY 2025/26
Adopted
Budget
FY 2025/26
Revised
Budget*
Increase
(Decrease)
FY 2025/26
Mid-Year
Budget
CITY OF LAGUNA BEACH
OPERATING EXPENDITURES AND TRANSFERS OUT BY FUND
FISCAL YEAR 2025/26
MAJOR FUNDS
Public Works
1103100 Public Works Administration 619,617 680,680 680,680 - 680,680 1103102 Engineering 1,593,974 1,780,200 1,780,200 - 1,780,200 1103104 Fleet Maintenance 916,515 693,420 693,420 - 693,420 1103106 Buildings & Facilities 3,588,623 3,587,780 3,589,780 - 3,589,780 1103108 Street Maintenance 3,135,577 3,637,900 3,637,900 - 3,637,900 1103110 Utility Undergrounding 166,707 360,300 360,300 - 360,300 1103112 Landscape Maintenance 2,623,667 3,052,370 3,199,370 - 3,199,370 1103120 Solid Waste 367,249 749,000 2,642,100 - 2,642,100 1103125 Homeless Program 57,878 - - - -
1103136 Water Quality 517,968 673,100 673,100 - 673,100 Total Public Works 13,587,775 15,214,750 17,256,850 17,256,850 - Transit & Community Services
1103602 Recreation & Social Services 1,786,731 2,449,400 2,510,500 2,510,500 - 1103604 Community Assistance 255,387 236,000 239,600 - 239,600 1103605 Swimming Pool Division 506,271 700,400 700,400 - 700,400 Total Transit & Community Services 2,548,389 3,385,800 3,450,500 3,450,500 - Community Development
1104101 Community Development Administration 1,176,622 2,232,700 2,237,700 (112,000) 2,125,700 1104102 Zoning 1,677,152 - - - -
1104103 Code Enforcement 757,437 962,600 962,600 - 962,600 1104104 Building Safety 3,233,957 3,823,500 3,823,500 3,823,500 - 1104106 Planning 2,325,163 4,214,100 4,754,050 4,754,050 - Total Community Development 9,170,331 11,232,900 11,777,850 (112,000) 11,665,850 Transfers Out
59111 To Library Impact Fees Fund 83,680 - - - -
59128 To Vehicle Replacement Fund 1,000,000 - - - -
59142 To Animal Shelter Donations Fund 1,497,850 - - - - 59143 To Air Quality Management District Fund 84,038 - - - - 59146 To Housing Fund 500,000 - - - -
59149 To Cultural Environmental Stewardship Fund - - 510,000 - 510,000 59616 To Capital Improvement Fund 2,550,000 - 150,000 - 150,000 Total Transfers Out 5,715,568 - 150,000 510,000 660,000 GENERAL FUND - TOTAL $ 102,056,928 $ 98,204,650 $ 104,555,905 $ 170,635 $ 104,726,540 *= Revised Budget is as of March 31, 2026. Page 2 of 4
20 ORG No. Description
FY 2024/25
Actual
FY 2025/26
Adopted
Budget
FY 2025/26
Revised
Budget*
Increase
(Decrease)
FY 2025/26
Mid-Year
Budget
CITY OF LAGUNA BEACH
OPERATING EXPENDITURES AND TRANSFERS OUT BY FUND
FISCAL YEAR 2025/26
MAJOR FUNDS
MEASURE LL FUND (#113)
1131205 Information Technology $ 124,592 $ 199,000 $ 199,000 $ - $ 199,000 1131701 Finance 102,947 289,600 289,600 - 289,600
1132102 Police Support Services 1,491,458 1,845,900 1,845,900 1,845,900 - 1132401 Fire Operations 352,534 549,900 549,900 - 549,900 1132406 Fire Prevention 320,628 299,500 299,500 - 299,500 1132601 Marine Safety 482,782 427,700 427,700 - 427,700 1133106 Building & Facilities 146,448 73,000 120,000 - 120,000 1133108 Street Maintenance 343,879 365,800 365,800 - 365,800 1133110 Utility Undergrounding (71,488) - - - -
MEASURE LL FUND - TOTAL 3,293,780 4,050,400 4,097,400 4,097,400 - CAPITAL IMPROVEMENT FUND (#116)
1163102 Engineering 1,710 83,700 83,700 - 83,700
59110 Transfer to General Fund 2,600,000 1,500,000 1,500,000 200,000 1,700,000 CAPITAL IMPROVEMENT FUND - TOTAL 1,583,700 2,601,710 1,583,700 200,000 1,783,700 PARKING FUND (#118)
1181701 Finance - - - 15,000 15,000
1182104 Police Investigative Services 22,100 - - - -
1182121 Parking Enforcement 1,039,849 1,411,400 1,411,400 1,411,400 - 1182130 Neighborhood Enhancement Team 433,663 456,100 456,100 - 456,100 1182601 Marine Safety 462,275 486,400 486,400 - 486,400 1183151 Parking Management/Operations 214,770 604,100 604,100 - 604,100 1183152 Neighborhood Services 275,000 275,000 275,000 - 275,000 1183657 Parking & Sign Maintenance 2,953,982 3,355,200 3,670,600 3,670,600 - 1183658 Parking Management/Operations 224,196 15,700 15,700 - 15,700 59110 Transfer to General Fund 525,000 800,000 800,000 - 800,000 59126 Transfer to Insurance and Benefits Fund - - 1,000,000 - 1,000,000 59128 Transfer to Vehicle Replacement Fund 300,000 300,000 300,000 - 300,000 59140 Transfer to Disaster Contingency Fund - - 115,905 - 115,905 59310 Transfer to Transit Fund 3,673,480 4,940,100 4,940,100 4,940,100 - PARKING FUND - TOTAL 10,124,315 12,644,000 12,959,400 1,130,905 14,090,305 GAS TAX FUND (132)
59202 Transfer to RMRA Fund - - 1,058,721 - 1,058,721
GAS TAX FUND - TOTAL - - 1,058,721 - 1,058,721
*= Revised Budget is as of March 31, 2026. Page 3 of 4
21 ORG No. Description
FY 2024/25
Actual
FY 2025/26
Adopted
Budget
FY 2025/26
Revised
Budget*
Increase
(Decrease)
FY 2025/26
Mid-Year
Budget
CITY OF LAGUNA BEACH
OPERATING EXPENDITURES AND TRANSFERS OUT BY FUND
FISCAL YEAR 2025/26
MAJOR FUNDS
STREET LIGHTING & UTILITY FUND (134)
1341701 Finance - Assessment Loan Program - - - 200,000 200,000 1343150 Utility Undergrounding 1,034,677 909,700 909,700 - 909,700 59141
Transfer to Wildfire Mitigation and Fire Safety
Fund 1,000,000 2,000,000 2,000,000 - 2,000,000
59853
Transfer to AD 21-1 West Street
Undergrounding - - 578,200 - 578,200
STREET LIGHTING & UTILITY FUND - TOTAL 2,034,677 2,909,700 3,487,900 200,000 3,687,900 WASTEWATER FUND (137)
1371781 Non-Departmental 11,384 - - - -
1373132 Sewer Operations 5,044,998 8,243,400 8,732,800 - 8,732,800 1373134 North Coast Interceptor 338,737 426,100 426,100 - 426,100 WASTEWATER FUND - TOTAL 5,395,119 8,669,500 9,158,900 - 9,158,900 TRANSIT FUND (310)
3101781 Non-Departmental 298,164 - - - -
3103651 Transit Administration 107,068 628,088 678,088 - 678,088 3103652 Transit Maintenance 294,169 837,100 837,100 - 837,100 3103653 Transit Festival Operations 1,520,225 - - - -
3103654 Transit Neighborhood On Demand 2,232,284 3,722,894 3,977,994 - 3,977,994 3103655 Trolley-Off Season Weekend' 1,162,685 3,501,218 3,614,768 - 3,614,768 TRANIST FUND - TOTAL 5,614,595 8,689,300 9,107,950 9,107,950 - TOTAL OPERATING EXPENDITURES & TRANSFERS OUT 131,121,124 $ $ 136,751,250 $ 144,951,155 $ 2,760,261 $ 147,711,416 *= Revised Budget is as of March 31, 2026. Page 4 of 4
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