Agenda packet, workshop — Laguna Beach City Council, May 12, 2026 (part 1 of 2)

CITY OF LAGUNA BEACH
CITY COUNCIL AGENDA
MAY 12, 2026
COUNCIL CHAMBERS – 505 FOREST AVENUE, LAGUNA BEACH, CA 92651 STUDY SESSION
MARK ORGILL, Mayor
HALLIE JONES, Mayor Pro Tem
SUE KEMPF, Councilmember
ALEX ROUNAGHI, Councilmember
BOB WHALEN, Councilmember
DAVE KIFF, City Manager
MEGAN GARIBALDI, City Attorney
LAURA PARISI, City Treasurer
ANN MARIE McKAY, City Clerk
LEVINE ACT DISCLOSURE: Pursuant to the Levine Act (Govt Code Section 84308), any party to a permit, license, contract, or other entitlement before the City Council is required to disclose on the record any campaign contribution, including aggregated contributions, of more than $500 commencing on January 1, 2025, made by the party or the party’s agents within the preceding 12 months to any City official.

Participants and agents are requested to make this disclosure as well. The disclosure should be made when the agenda item is called and must include the name of the party, participant, or agent, and any other person making the contribution, the name of the recipient, the amount of the contribution, and the date the contribution was made. Council Members are also required to make such disclosures and recuse themselves.

Public Participation: You may submit comments in person on any agenda item or any item not on the agenda. You may also submit written comments on any agenda item or on any item not on the agenda via mail to the City Clerk at 505 Forest Avenue, Laguna Beach, CA. 92651 or by email to [email protected]. In order to allow sufficient time for members of the City Council and staff to review and consider your written comments, written comments will be accepted for consideration up until the close of business (i.e., 5:30 p.m.) on the business day before the date on which this public meeting is scheduled. Written comments WILL NOT be read aloud during the City Council Meeting. Please note that written comments are posted on the City’s website, so do not include any personal information you do not want posted on the web. Any comments received after the deadline for submittal may not become part of the public record for that meeting. For comments submitted on a topic not on the agenda, please indicate that you would like your comments included in the official record for this meeting. 1 of 325
[email protected]. In order to allow sufficient time for members of the City Council and staff to review and consider your written comments, written comments will be accepted for consideration up until the close of business (i.e., 5:30 p.m.) on the business day before the date on which this public meeting is scheduled. Written comments WILL NOT be read aloud during the City Council Meeting. Please note that written comments are posted on the City’s website, so do not include any personal information you do not want posted on the web. Any comments received after the deadline for submittal may not become part of the public record for that meeting. For comments submitted on a topic not on the agenda, please indicate that you would like your comments included in the official record for this meeting.

Courtesy Virtual Broadcast: Please take notice that the City also plans to broadcast the meeting via the below listed mediums. These virtual broadcast mediums are also provided as a courtesy only and are not guaranteed to be technically feasible or uninterrupted. Thus, in order to guarantee livetime viewing, members of the public are encouraged to attend in person.

1. Online on the City of Laguna website: www.lagunabeachcity.net/meetings

2. Cox cable channel 852

3. Online on YouTube: https://www.youtube.com/channel/UCQsj8cEM7IvTH6p4uf3NUzQ STUDY SESSION BUDGET WORKSHOP
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A. ROLL CALL 3:00 p.m.

B. STUDY SESSION.

1. FISCAL YEAR 202627 BUDGET WORKSHOP
Recommendations:

1. Receive a presentation regarding the Proposed Budget for Fiscal Year 202526; and

2. Provide feedback to the City Manager on the Proposed Budget or other direction as appropriate.

C. PUBLIC HEARINGS NON APPEALS. This section is for matters (other than appeals) that are structured as Public Hearings. Public hearings are different from regular business items in that there is a specific time period where a formal hearing is opened by the presiding officer, public comment is accepted from any member of the public, and the hearing is closed by the presiding officer. Generally each public speaker has one opportunity to speak. The City Council conducts all Public Hearings in accordance with the provisions of applicable Laguna Beach procedure and State law. The presiding officer shall have discretion to establish the time allocated for public comment.

2. CITY STAFF VACANCIES AND RECRUITMENT AND RETENTION EFFORTS (COMPLIANCE WITH ASSEMBLY BILL 2561/GOVERNMENT CODE SECTION 3502.3) Recommendations:

1. Receive and file this report on the City’s workforce vacancies, and recruitment and retention efforts in compliance with Assembly Bill (“AB”) 2561. (Gov. Code § 3502.3.);

2. Allow the recognized employee organizations for each bargaining unit to make presentations during the public hearing concerning vacancies and recruitment and retention efforts. (Gov. Code § 3502.3(b).); and

3. Find that the recommended action is not subject to the California Environmental Quality Act pursuant to Section 15378 of the CEQA Guidelines because it does not constitute a project.

D. ADJOURNMENT. The Laguna Beach City Council will adjourn to its next regular or other meeting, tentatively set for:
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3. Find that the recommended action is not subject to the California Environmental Quality Act pursuant to Section 15378 of the CEQA Guidelines because it does not constitute a project.

D. ADJOURNMENT. The Laguna Beach City Council will adjourn to its next regular or other meeting, tentatively set for:

No Meeting Scheduled
LAGUNA BEACH CITY HALL
COUNCIL CHAMBERS
505 FOREST AVENUE, LAGUNA BEACH, CA
CLOSED SESSION AT 4:00 P.M. AND
REGULAR CITY COUNCIL MEETING AT .

ADA ACCOMMODATIONS
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Pursuant to the Americans with Disabilities Act, persons with a disability who require a disabilityrelated modification or accommodation in order to participate in a meeting, including auxiliary aids or services, may request such modification or accommodation from the City Clerk at (949) 4970705 (telephone) or (949) 4970771 (facsimile). Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to the meeting.

COMPLIANCE WITH GOVERNMENT CODE SECTION 54957.5
********************************************************* Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packets are available for public inspection in the City Clerk's Office at 505 Forest Avenue, Laguna Beach, California, during normal business hours. 3 of 325

STAFF REPORT
Meeting Date:

May 12, 2026

STUDY SESSION
1 SUBJECT: FISCAL YEAR 2026-27 BUDGET WORKSHOP
RECOMMENDATION: It is recommended that the City Council:

1. Receive a presentation regarding the Proposed Budget for Fiscal Year 2025-26; and

2. Provide feedback to the City Manager on the Proposed Budget or other direction as appropriate.

SUMMARY OF THE MATTER
City staff will present and answer questions about the Proposed Budget for FY 2026-27 (Proposed Budget) at the budget workshop from 3:00 – 5:00 p.m. The City Council will also consider public input and provide direction to the City Manager before adopting the budget on either June 9, 2026, or June 23, 2026 (depending on the number of changes and follow up items requested during the workshop).

The Proposed Budget is provided in Attachment 1. It is advisable for the public to review the Proposed Budget transmittal letter from the City Manager, which provides an overview of the current fiscal climate and outlines proposed changes for the upcoming fiscal year. The letter is located at the beginning of the Proposed Budget. Additionally, the recommended capital equipment and vehicle replacement list is provided as Attachment 2
Please note that, as in previous years, the Proposed Budget did not accommodate all requests, some of which will be highlighted in the presentation during the workshop.

ATTACHMENTS

1. Proposed Budget
https://www.lagunabeachcity.net/home/showpublisheddocument/25763

2. Equipment and Vehicle Requests
Submitted By: .Michelle Bannigan Approved: Gavin Curran, for Michelle Bannigan, Director of
Administrative Services
Dave Kiff, City Manager
Report Prepared By: Coordinated With:

Michelle Bannigan, Director of Administrative
Services
Dave Kiff, City Manager
Gavin Curran, Assistant City Manager
Jeremy Frimond, Assistant City Manager
Megan Garabaldi, City Attorney
Mark McAvoy, Director of Public Works & Utilities
Jeff Calvert, Police Chief
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FISCAL YEAR 2026-27 BUDGET WORKSHOP
May 12, 2026

Page 2 of 2 ends

Niko King, Fire Chief
Matthew Schneider, Director of Community
Development
Alexis Braun, Interim Transit and Community
Services Director
Kai Bond, Marine Safety Chief
Thomas Perez, City Engineer
Steve Montano, Interim Finance Manager
Leyna Nguyen, Senior Administrative Analyst,
Administrative Services
Dante Chegini, Administrative Analyst,
Administrative Services
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FISCAL YEAR
2026-2027

PROPOSED BUDGET &

CAPITAL IMPROVEMENT PROGRAM CITY OF

LAGUNA BEACH
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Alex Rounaghi
Councilmember
Bob Whalen
Councilmember
Sue Kempf
Councilmember
Mark Orgill
Mayor
Hallie Jones
Mayor Pro Tem

CITY CLERK - ANN MARIE MCKAY

CITY TREASURER - LAURA PARISI

EXECUTIVE TEAM

CITY MANAGER - DAVE KIFF

CITY ATTORNEY - MEGAN GARIBALDI

ASSISTANT CITY MANAGER - JEREMY FRIMOND

DIRECTOR OF ADMINISTRATIVE SERVICES - MICHELLE BANNIGAN

DIRECTOR OF PUBLIC WORKS AND UTILTIES - MARK MCAVOY

DIRECTOR OF TRANSIT AND COMMUNITY SERVICES - ALEXIS BRAUN, INTERIM

POLICE CHIEF - JEFF CALVERT

FIRE CHIEF - NIKO KING

MARINE SAFETY CHIEF - KAI BOND

CITY OF LAGUNA BEACH

ELECTED OFFICIALS
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Table of
Contents
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City of Laguna Beach
Table of Contents
Proposed Budget — Fiscal Year 2026-27

INTRODUCTION
Introduction (Section Divider)............................................................................................ 1 City Manager's Budget Transmittal Letter................................................................................... 2 Pensions ........................................................................................................................................ 12 Budget Development Process....................................................................................................14 Budget Development Process — Step by Step..........................................................................15 How to Use This Budget..............................................................................................................18 Community Profile & Statistical Information................................................................ 20 Community Profile Overview......................................................................................................21 Population & Demographics ......................................................................................................23 Local Economy & Key Industries ................................................................................................24 Arts, Culture & Recreation...........................................................................................................25 Transportation & Infrastructure...................................................................................................26 SECTION I — CITY-WIDE SUMMARIES
Beginning and Ending Fund Balance ........................................................................................28 Sources and Uses of Funds .........................................................................................................29 Authorized Full-Time Positions...................................................................................................31 SECTION II — REVENUES
Revenue Detail — All Funds .........................................................................................................33 General Fund Analysis — Revenue Summary ............................................................................39 General Fund — Expenditure by Department ...........................................................................40 General Fund — Property Tax History.........................................................................................41 General Fund — Transient Occupancy Tax History ...................................................................42 All Funds Analysis — Revenue Sources ......................................................................................43 All Funds Revenue Source & Expenditure by Department......................................................43 Description of Key Revenue Sources .........................................................................................44 8 of 319
SECTION III — EXPENDITURES
General Government..........................................................................................................49 Budget Structure..........................................................................................................................50 Summary of Services (City Council, City Treasurer) .................................................................51 Budget Summary — All Divisions ................................................................................................54 City Council (Division 1101)........................................................................................................57 City Clerk (Division 1301)............................................................................................................59 City Treasurer (Division 1401).....................................................................................................61 City Attorney (Division 1501) ......................................................................................................64 City Manager........................................................................................................................67 Summary of Services....................................................................................................................69 Budget Summary — All Divisions ................................................................................................72 City Manager (Divisions 1201/1202)..........................................................................................76 Communications (Division 1204) ...............................................................................................77 Information Technology (Division 1205) ...................................................................................78 Cultural Arts — Grants (Division 1270)........................................................................................80 Cultural Arts — Programs (Division 1275) ..................................................................................82 Administrative Services.....................................................................................................83 Summary of Services....................................................................................................................85 Budget Summary — All Divisions ................................................................................................89 Human Resources (Division 1601)..............................................................................................94 Finance (Division 1701) ...............................................................................................................95 Police Department..............................................................................................................99 Summary of Services..................................................................................................................102 Budget Summary — All Divisions ..............................................................................................105 Support Services (Division 2101)..............................................................................................110 Field and Investigative Services (Division 2102).....................................................................112 Measure LL / South Laguna (Division 2103)............................................................................115 Animal Services (Division 2120) ...............................................................................................116 Parking Enforcement (Division 2121).......................................................................................119 Neighborhood Enhancement Team (Division 2130) .............................................................120 Fire Department................................................................................................................122 Summary of Services..................................................................................................................124 Budget Summary — All Divisions ..............................................................................................128 Fire Operations (Division 2401)................................................................................................131 Fire Ambulance (Division 2402) ...............................................................................................132 Fire Emergency Management (Division 2405)........................................................................134 9 of 319
Fire Prevention Division (Division 2406)..................................................................................137 Measure LL — Fire (Division 2401/2406)..................................................................................139 Wildfire Mitigation and Fire Safety Fund.................................................................................140 Marine Safety.....................................................................................................................141 Summary of Services..................................................................................................................143 Budget Summary — All Divisions ..............................................................................................146 Marine Safety — General Fund (Division 2601) .......................................................................149 Marine Safety — Measure LL Fund ............................................................................................150 Marine Safety — Parking Fund...................................................................................................152 Marine Safety — South Laguna Fund (Division 2603) .............................................................156 Public Works ......................................................................................................................157 Summary of Services..................................................................................................................159 Budget Summary — All Divisions ..............................................................................................164 Administration (Division 3100) .................................................................................................169 Engineering (Division 3102)......................................................................................................170 Fleet Maintenance (Division 3104)...........................................................................................172 Building & Facilities Maintenance (Division 3106) .................................................................174 Street Maintenance (Division 3108) .........................................................................................176 South Laguna Division (Division 3108) ....................................................................................179 Utility Undergrounding (Division 3110)...................................................................................180 Landscape Maintenance (Division 3112).................................................................................182 Street Lighting Fund ..................................................................................................................184 Solid Waste Division (Division 3120)........................................................................................185 Measure LL — Public Works .......................................................................................................188 Parking Management & Operations (Division 3151)..............................................................191 Neighborhood Services (Division 3152)..................................................................................192 Water Quality (Division 3136)...................................................................................................193 Wastewater Fund — Wastewater Division (Division 3132) .....................................................196 North Coast Interceptor (Division 3132)..................................................................................197 Capital Improvement Program Fund.......................................................................................198 Transit & Community Services .......................................................................................199 Summary of Services..................................................................................................................202 Budget Summary — All Divisions ..............................................................................................205 Recreation & Social Services (Division 3602) ..........................................................................207 Community Assistance (Division 3604)....................................................................................210 Swimming Pool Division (Division 3605) .................................................................................211 Transit Maintenance Division (Division 3652) .........................................................................214 City-Funded Transit Services (Division 3654)..........................................................................215 Grant-Funded Transit Services (Division 3655).......................................................................217 Parking & Sign Maintenance (Divisions 3657/3658) ..............................................................220 10 of 319
Community Development...............................................................................................221 Summary of Services..................................................................................................................223 Budget Summary — All Divisions ..............................................................................................226 Administration (Division 4101) .................................................................................................229 Code Enforcement (Division 4103)..........................................................................................231 Building Safety (Division 4104).................................................................................................233 Planning (Division 4106)............................................................................................................235 Internal Service Fund .......................................................................................................237 Insurance & Benefits Budget Summary ...................................................................................239 Vehicle Replacement Budget Summary ..................................................................................240 Exhibit C — Capital Outlay Detail ..............................................................................................241 Vehicle Replacement Requests ................................................................................................242 SECTION IV — APPENDIX: BUDGET DETAILS BY FUND
All Funds Summary Fund Detail ...............................................................................................245 General Fund Summary Fund Detail........................................................................................247 Measure LL Fund Detail.............................................................................................................249 Parking Fund Summary Fund Detail ........................................................................................250 Wastewater Fund Summary Fund Detail .................................................................................251 South Laguna Fund Detail.........................................................................................................252 SECTION V — CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview................................................................................254 Capital Improvement Projects Listing......................................................................................259 Capital Improvement Fund (Fund 616) Projects.....................................................................262 Street Lighting & Utility Fund (Fund 634) Projects .................................................................271 Parking Authority Fund (Fund 618) Projects ...........................................................................274 Gas Tax Fund (Fund 632) Projects ...........................................................................................279 RMRA Fund (Fund 602) Projects...............................................................................................281 OCTA Measure M Fund (Fund 601) Projects ..........................................................................284 Wastewater Fund (Fund 637) Projects.....................................................................................286 Seven-Year CIP Summary — Year One (FY 2026/27) ..............................................................288

BUDGET GLOSSARY
Definitions of Key Terms, Acronyms & Abbreviations ...........................................................297 11 of 319
Our Mission
By providing dedicated public service to our diverse community, we passionately care for, protect and enhance our unique environment and artistic heritage.

Our Core Values
P

CITY OF LAGUNA BEACH EMPLOYEES

MISSION, VISION & VALUES
Passionate and Professional
We serve our mission with passion, professionalism
and teamwork
Respectful and Responsive
We are respectful and responsive to our environment,
each other and those we serve
Integrity and Innovation
We act with integrity by doing what's right with
honesty and always seek innovative solutions
Dedicated and Diverse
We are dedicated to working together toward our
vision as we celebrate diversity and wellness
Enthusiasm and Excellence
We serve with enthusiasm and excellence in mind
Our Vision
To create the most liveable City through leadership, innovation, and commitment to people, the environment, and the arts and our unique history.

R
I
D
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Introduction
City of Laguna Beach 1 Proposed Budget Fiscal Year 2026-27 13 of 319
May 12, 2026
City Council
City of Laguna Beach
505 Forest Avenue
Laguna Beach, CA 92651
Re: Proposed Budget for Fiscal Year 2026-27
To the Laguna Beach City Council and Community:

I am pleased to present the City’s proposed Fiscal Year 2026-27 annual budget for your review and consideration, with possible amendment and adoption by the close of June 2026. As I write this letter introducing the budget, these things are on our minds:
 Economic Volatility: The broader economic environment reflects moderating growth rather than sharp contraction. Key local indicators, particularly property tax and sales activity, suggest a cooling from the stronger post-pandemic period – local consumer spending seems more measured. While the regional economy remains stable, growth is expected to be gradual and uneven across sectors.  Tourism Impacts: Tourism, as the community knows, is a double-edged sword for us. Someday tourism can overwhelm services as well as area beaches, roads, and open space. This seemingly costs well more than any offsetting parking fees or sales tax from purchases. But restaurant and hotel patronage are essential to our City’s survival, producing well over $20 million in general fund and other revenues. The Stewardship Effort – where we don’t seek new arrivals, but we seek to help teach visitors how to protect our culture, heritage, and environment – is a focus for us in FY 26-27 and in the years to come.  Rising Costs: Cost pressures continue to persist across nearly all areas of City operations. Inflation in labor, materials, and contracted services—combined with ongoing wage growth, insurance costs, healthcare costs, and regulatory requirements—continues to place upward pressure on expenditures. While inflation has moderated from peak levels, it remains a key driver of both service delivery costs and long-term financial planning assumptions.

Given these concerns, I am presenting a budget with modestly lowered revenue projections (especially for hotel bed taxes and sales taxes) and a cautious approach to new spending. A net of eight (8) positions are proposed for elimination. At the same time, some other positions may remain on the books but stay unfunded and vacant to prepare for potential revenue declines.

I sought to reflect the priorities that Council considered on January 30, 2026, at its strategy session – those being:
 Wildfire Mitigation and Fire Safety. This budget moves another $2.2M into the Wildfire Mitigation and Fire Safety fund to support recommendations from the Ad Hoc Committee working on implementing the 2025 Wildfire Mitigation and Fire Safety Report. Sources here were the Street Lighting and Utility Fund and the Capital Improvement Fund.
 City Fiscal Sustainability. As noted, some positions are slated for removal. In another instance, we consolidated Finance and HR into one Admin Services Department. We pared back multiple line items from requested amounts and should be able to embark on a focused organizational efficiency effort in FY 2026-

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Proposed Budget - Fiscal Year 2026-27
May 12, 2026
 Stewardship & the City’s Centennial. This budget envisions $100K to continue the support of tidepool docent work done by the Laguna Ocean Foundation, $50K in new one-time support for the Hortense Miller Garden, as well as numerous activities that address various quality of life issues (parking, traffic, debris left in parks and beaches) that can sometimes come from overtourism. It allocates the entirety of the Cultural and Environmental Stewardship fund (roughly $500K) towards 18 months of programs and activities relating to the City’s 100th year (from July 1, 2026, through December 2027).  Moving forward with Advanced Planning Activities. We will be continuing our work to prepare for changes to our Zoning Code, as well as our General Plan (including the Housing Element, Open Space and Conservation Element, and Safety Element), our Local Coastal Program, and more.

The proposed budget is balanced and does not draw from reserves. We will maintain our 20% General Fund Operational Reserve, as well as our $7M in our Disaster Contingency Reserve. However, the proposed budget looks differently at the traditional amount allocated towards capital improvements in FY 2026-27. While in the recent past, these improvements have all been more “brick and mortar” projects and managed by Public Works, this year the items proposed for funding include:
 Replacing our near-end-of-life 800MHz radios (we have over 400 of them);  Setting aside more dollars for fire station replacements; and,  Replenishing a shortfall in our Insurance Fund.

Last year I suggested transferring $1.5M from the Capital Improvement Fund and this year I had to mirror that to a lesser degree. The transfer in the proposed FY 2026-27 budget is $1.4M. consideration for this transfer is project management capacity – we have a backlog of capital projects to work on, and not adding to that backlog makes sense. So, we will use the funds to address some of our other pressing needs.

Key Program Elements for FY 2026-27:

1. A second allocation to the Wildfire Mitigation and Fire Safety Fund (we allocated $3.9M last year and will send another $2.2M to this fund in FY 2026-27).

2. The construction of one or more additional Fuel Modification Zones (FMZs) to protect the community, the next one being one that surrounds the Diamond-Crestview area, with Hobo Canyon next in line.

3. A contribution of $4.1 million to replenish our Insurance Reserve.

4. Modest staffing reductions are proposed (subject to meet and confer processes) to the City’s Human Resources team and City Manager’s office (all currently vacant positions thus far), as well as positions that were term-limited in Community Development.

5. Our transit systems – the Laguna Local and the Trolley – which will remain robust, are proposed for modest reductions in off-season service hours and days, based in part on the expense of providing the routes. We also, for the first time, have proposed a small fare - $5 per ride – for Laguna Local to offset in part relatively high costs per ride.

Looking to the medium-term future. We keep saying that there are headwinds and tailwinds in our future. The key fiscal headwinds are these:

1. Our unfunded liability for our pension program. We’ve made good progress here, but the significance of the remaining expense – roughly $95 million – is critical for our budgeting. Cal-PERS, the pension administrator, has wisely lowered their assumed “discount rate” or rate of return. It’s now 6.8%. With the lower rates assumed, participating agencies’ investment balances had to increase. Cal-PERS smooths out the increase over multiple years. Our “peak” of the smoothed amounts hits hardest starting this coming year and lasts through roughly 2028-29. Then our projected payments fall. This peak though means we have to City of Laguna Beach 3 Proposed Budget Fiscal Year 2026-27 15 of 319
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be prepared to fund upwards of $1.5 million more in annual pension costs. These are non-discretionary payments.

I want to remind our readers that this is a legacy problem involving (in large part) workforces long retired from Laguna Beach. Current employees, especially those hired after 2013 in the pension reform tier (known as PEPRA), are required to pay more for their pensions and pay more when investment returns don’t meet the discount rate. Further, the PEPRA tier’s benefits are less generous than the older tiers. PEPRA tier employees make up more than a majority of all City employees today.

2. Our South Laguna Fund, which came from the County of Orange when the City proposed taking over responsibility for South Laguna’s beaches, is on a trajectory towards zero. We try to slow that down by carefully managing costs and by seeking out new revenues (such as from parking), but in 3-5 years, we’ll want to consider the South Laguna activities (predominantly Marine Safety and beach maintenance, and in the range of $4-$4.5M a year) part of our regular General Fund expenditures. We’ll include offsetting revenues, too.

3. Changes in the local Hotel Environment. We all are frustrated that the Hotel Laguna remains closed – as a historic property, it was an anchor to our downtown and its economic development. We miss it. Another large hotel will be closed for renovation across two fiscal years – FY 2026-27 and 2027-28 – but will reopen (hopefully) in Summer 2028 with an even better product. We’re hopeful that two other hotels which had been closed – the Mara and the Woods Cove Inn – will be open and busy across the coming months and years.

4. Capital Needs. I mentioned that I had proposed pulling back on sending new funding towards our General Fund-like capital program (think city facilities like fire stations, City Hall, beach accessways, park improvements, and more), but I did so only because we need to catch up a bit on backlogged projects. The greater need is still there – for the millions it will cost to construct a new Fire Station 1 (and two other fire stations soon after), or to refurbish parts of City Hall, to help residents offset costs of undergrounding more utilities, to replace older lifeguard towers, and to invest in better technology for crime prevention (such as camera networks) or for fire suppression (such as early-look drones or AI cameras). Yes, we can muddle through for a time without these investments – but it’s not good practice and the costs will be greater in the long run.

5. Visitor Impacts. As I noted, we’re a busy town that swells well above our core population of 23,000 - and getting busier. Laguna’s beaches are the region’s beaches, and the region grows day by day. Folks in the new homes and apartments just inland from us will see Laguna Beach as their go-to beach. Why wouldn’t they? They love it, we love it, too. As Lagunans know, those folks who visit us might spend a little here (or not), but they come with a cost – more lifeguarding, more maintenance, more Police response (including our Park Rangers), more wear and tear. These are among the costs that are pushing us towards structural imbalance. Parking rates can offset some of these costs, but parking rates are regulated and capped by the Coastal Commission. There is no cover charge to use a beach in California. We need to find a solid way to offset visitor costs with new revenues (which visitors would pay, too), so that the place we know and love is preserved into the future.

The last two items are worth re-emphasizing. Without new revenues, we’ll not be able to effectively respond to visitor impacts nor replace our aging facilities. Those who respectfully argue that we should “just live within your means, then – we have to!” make an effective point. And I do respect it. Doing so is possible, but to me it may result in effective disarmament against the same visitor impacts that folks here are concerned about. It would likely mean less park rangers, shorter hours for our maintenance contracts and staff, less lifeguard hours, and more funds spent on costly remedial repairs of very old buildings. OK, soapbox dismounted.

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The tailwinds that support us remain our strong property tax base, buttressed by an amazing quality of life we all enjoy year (from public safety to good schools to a great climate). That’s topped with the creativity of our business, culture, and arts communities, as well as the commitment of each one of our residents to an alwaysbetter Laguna Beach. The Laguna Beach city employees are proud to support you all in that worthy ideal.

I will close my formal introduction to the Proposed Budget by welcoming the Laguna Beach City Council’s and public’s dialogue about it. It is a proposal – one that reflects our best estimates and analyses at the time printed.

Lastly, I offer my appreciation to our hard-working Administrative Services team, including Michelle Bannigan, Leyna Nguyen, Dante Chegini, Steve Montano and Carol Jacobs (as retired annuitants), Gavin Curran (in his last year with us) and the team that supports them all. Thank you so very much.

Sincerely,
City of Laguna Beach 5 Proposed Budget Fiscal Year 2026-27 17 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026

EXECUTIVE OVERVIEW
A public workshop and hearing concerning the Proposed Budget is scheduled for 3:00 p.m. to 5:00 p.m. on May 12, 2026. A second public forum and budget adoption is scheduled in June.

The Proposed Budget for the FY 2026-27 is $167.2 million in estimated operating revenues and $169.9 million in proposed operating and capital project appropriations. The FY 2026-27 estimated operating revenues for the major funds are expected to decrease by $4.2 million, or 3 1%, from FY 2025-26 year-end estimates and increase

1.4% over the FY 2025-26 Adopted Budget. Fiscal Year 2025-26 year-end estimated revenues include $5.2 million in transfers from other funds that are not included in the Fiscal Year 2026-27 Proposed Budget. After adjusting for these interfund transfers, then the Fiscal Year 2026-27 Proposed Budget for revenues in the City’s major funds represents a 0.68% increase from the Fiscal Year 2025-26 year-end estimates. Proposed appropriations for the major funds will decrease by $3.7 million, or 2.7%, over the FY 2025-26 Adopted Budget, primarily due to reduced expenditures for capital project funding and transit operations and the elimination of an $800,000 transfer from the Parking Fund for General Fund operations. The General Fund, the City's primary operating fund, has a Proposed Budget of $101.8 million in estimated revenues and transfers and $101.8 million in expenditures.

The revenues forecast for next year is conservative, and the General Fund continues to meet its 20% reserve requirement, however, a transfer from the Capital Improvement Fund of $1.4 million was needed to structurally balance the City’s General Fund. In comparison with the Fiscal Year 2025-26-year end estimates presented at the Fiscal Year 2025-26 mid-year budget presentation on April 24, 2026, property tax is expected to increase by

5.5%, sales tax is expected to increase slightly by 1.4%, and transient occupancy tax (lodging tax received from hotels and short-term rentals) is estimated to increase by 4.8%. Table 1 highlights the revenue of the major funds.

TABLE 1

REVENUE CHANGES-MAJOR FUNDS
The Proposed Budget includes new funding for capital improvement projects of $12.3 million for infrastructure, equipment and facilities, funded through a mix of current-year revenues and previously allocated funds. The Proposed Budget does not include an increase for wastewater service charges next year. The City’s current wastewater service charges are sufficient to fund wastewater operations next year. However, funding for wastewater capital improvement projects is limited to the required capital contribution the City will make to South Orange County Wastewater Authority (SOCWA) next year. A multi-year wastewater rate study project is currently underway and will be completed in early 2027. In the Transit Fund, the Proposed Budget includes City Council consideration of charging for Laguna On-Demand Service and reduction of some transit services in the off-season. The result of these changes is a reduction on the subsidy from the Parking Fund from the Fiscal Year 2025-26 transfer of $4.9 million to $2 million needed from the Parking Fund to fund transit operations in Fiscal Fund Name
Actuals
FY 2024-25
Adopted
Budget
FY 2025-26
Year-End
Estimate
FY 2025-26
Proposed
Budget
FY 2026-27
Change from
Year-End
Estimate
% Chng
vs FY26
Est.
% Chng
vs FY26
Adopted
General Fund $101,791,850 $97,927,500 $100,112,847 $101,806,100 $1,693,253 1.7% 4.0% Measure LL 2,930,871 3,361,000 3,511,000 3,458,500 ($52,500) -1.5% 2.9% Capital Improvement 10,128,218 8,437,000 9,400,000 8,305,000 ($1,095,000) -11.6% -1.6% Parking 10,885,348 10,700,700 11,032,500 11,833,200 $800,700 7.3% 10.6% Gas Tax 1,471,744 707,800 1,335,235 711,700 ($623,535) -46.7% 0.6% Street Lighting & Utility 2,594,184 2,593,700 2,637,300 2,685,900 $48,600 1.8% 3.6% Transit 6,339,438 8,689,300 10,460,690 5,428,000 ($5,032,690) -48.1% -37.5% Totals $136,141,653 $132,417,000 $138,489,572 $134,228,400 ($4,261,172) -3.1% 1.4% City of Laguna Beach 6 Proposed Budget Fiscal Year 2026-27 18 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026
Year 2026-27. If the City Council decides not to charge a fare for on-demand service or chooses not to reduce off-season transit services, then the amount of the subsidy needed from the Parking Fund would need to increase.

The Proposed Budget includes reductions in almost every department. In addition, certain capital items requested by Departments are not included in Proposed Budget. In considering potential additions or modifications, the City Council should avoid adding new ongoing programs and services that are not supported by ongoing revenues and may not be sustainable in the future.

The General Fund maintains a reserve of 20% next year, and the Disaster Fund provides another 7.5% reserve.

Table 2 below summarizes the proposed appropriations by major fund for FY 2026-27, including a comparison to the FY 2025-26 Adopted Budget. A summary of proposed appropriations by major funds follows this table.

TABLE 2

EXPENDITURE CHANGES-MAJOR FUNDS

GENERAL FUND
The General Fund is the City's largest fund. It provides funding for core services, including Police, Fire, Marine Safety, Public Works, Recreation, Planning, Building, Code Enforcement, and all City administrative functions.

The General Fund revenue estimate for FY 2026-27 is $101.8 million or 1.7% over the current year's estimate.

General Fund appropriations are $101.8 million or 6.6% above the Adopted Budget for FY 2025-26.

General Fund Revenue
The FY 2026-27 General Fund revenues are expected to increase by 1.7%, or $1.7 million, over the FY 2025-26 year-end estimates. The General Fund's top three revenue sources are Property Taxes, Sales Taxes, and Transient Occupancy Tax, collectively accounting for approximately 75% of all General Fund revenues. The City expects to receive $76.5 million from these three revenue sources in FY 2026-27, representing a $3.3 million increase(4.5%) compared to the current estimate for FY 2025-26.

Table 3 highlights General Fund Revenue by category and compares the growth from the current revenue estimate for FY 2025-26 to the Proposed Budget for FY 2026-27.

Fund Name
Actuals
FY 2024-25
Adopted
Budget
FY 2025-26
Proposed
Budget
FY 2026-27
Change from
Adopted
Budget
% Chng
vs FY26
Adopted
General Fund $102,056,928 $98,204,650 $101,806,600 $3,601,950 3.7% Measure LL 3,293,780 4,050,400 4,398,600 348,200 8.6%
Capital Improvement 11,638,118 8,283,700 7,525,920 ($757,780) -9.1% Parking 12,128,179 12,644,000 9,783,826 ($2,860,174) -22.6% Gas Tax 3,343,603 1,900,000 ($1,220,000) -64.2% 680,000 Street Lighting & Utility 2,762,354 2,909,700 1,962,500 ($947,200) -32.6% Transit 5,614,595 8,689,300 6,854,100 ($1,835,200) -21.1% Totals $140,837,557 $136,681,750 $133,011,546 ($3,670,204) -2.7% City of Laguna Beach 7 Proposed Budget Fiscal Year 2026-27 19 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026
TABLE 3

REVENUE CHANGES-GENERAL FUND
Property Tax is expected to grow by 5.5% over the current estimate for FY 2025-26. It is the City's single largest source of revenue, and the City expects to receive $59 million next year. Property Tax accounts for 58% of the total revenue in the General Fund. Laguna Beach has approximately 12,000 parcels with an assessed valuation of $22.3 billion. The properties are approximately 85% residential and 11% industrial and commercial. Each 1% change in secured property tax is $483,000.

Transient Occupancy Tax (TOT) is the City's second-largest revenue source, accounting for 10% of all General Fund revenues. TOT revenue for FY 2026-27 is estimated to be $10.4 million, representing a 1.1% increase compared to the estimate for FY 2025-26 due to closed and renovated hotels expected to be operational for the full fiscal year. Each 1% change in hotel tax represents $98,000.

Fines and Penalties are increasing $519,500 as staff is recommending parking citation revenue collected above the “normal estimate” of $600,000 is a General Fund revenue rather than a Capital Improvement revenue. Total parking citation revenue in Fiscal Year 2026-27 is estimated at $1.1 million.

Sales Tax accounts for 7% of the General Fund revenue. Typically, the top twenty-five sales tax producers generate roughly 49% of total sales tax revenue, with 42% of all sales tax revenue attributable to restaurant sales.

Sales Tax is expected to increase slightly as economic conditions leave customers cautious on spending patterns. Statewide growth is projected to increase moderately. Therefore, the estimate for sales tax revenue for the next fiscal year, FY 2026-27, is $7 million, representing a 1% increase from the Fiscal Year 2025-26 estimate.

Each 1% change in sales tax represents $71,000.

Business License Tax is estimated at approximately $1.2 million for FY 2026-27. Growth in business license revenue is expected to increase moderately.

Other Taxes is projected to reach $1.8 million for FY 2026-27, an increase of $444,000 over FY2025-26 due largely to a recently renegotiated franchise tax revenue from the City’s waste hauler CR&R.

Fund Name
Actuals
FY 2024-25
Adopted
Budget
FY 2025-26
Year-End
Estimate
FY 2025-26
Proposed
Budget
FY 2026-27
Change from
FY 26
Estimate
% Chng
vs FY26 Est.

Property Tax $ 53,112,901 $ 55,850,200 $ 55,989,215 $ 59,084,800 $ 3,095,585 5.5% Sales Tax 7,372,476 7,100,000 6,954,335 7,049,100 94,765 1.4% Transient Occupancy Tax 7,414,706 9,830,000 10,300,000 10,413,000 113,000 1.1% Business License Tax 1,179,995 1,100,000 1,180,000 1,197,700 17,700 1.5% Other Taxes 1,689,087 1,330,000 1,738,000 1,765,000 27,000 1.6% Licenses and Permits 3,414,134 3,545,000 3,303,500 3,835,000 531,500 16.1% Fines and Penalties 3,472 11,000 11,000 530,500 519,500 4722.7% Use of Money and Property 7,960,406 3,858,000 3,797,900 3,877,000 79,100 2.1% Revenue from Other Agencies 2,121,183 1,101,000 1,981,755 811,300 (1,170,455) -59.1% Charges for Current Services -LBTMD 2,784,150 3,000,000 3,000,000 3,000,000 - 0.0% Charges for Current Services 6,895,208 7,806,700 8,363,692 7,860,400 (503,292) -6.0% Reimbursements and Contributions 846,447 895,600 840,900 894,300 53,400 6.4% Other Revenue 3,619,160 200,000 152,550 65,000 (87,550) -57.4% Transfers from Other Funds 3,387,625 2,300,000 2,500,000 1,423,200 (1,076,800) -43.1% Totals $ 101,800,949 $ 97,927,500 $ 100,112,847 $ 101,806,300 $ 1,693,453 1.7% City of Laguna Beach 8 Proposed Budget Fiscal Year 2026-27 20 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026
General Fund Appropriations
Some of the key changes to the Proposed Budget include:
 Pension costs are expected to increase by about $2.3 million next year for both the normal cost and required unfunded liability payment. Additional information about pensions can be found immediately following this letter.
 Increased contract costs for the fuel modification program to increase the number of fuel modification zones in the City increased these costs by $468,200, 61% in Fiscal Year 2026-27.  The Proposed Budget includes unfunding four regular full-time positions(Community Services Manager, Digital Marketing Coordinator, Human Resources Senior Management Analyst, and Human Resources Administrative Analyst) and four limited term full-time positions (Associate Planners) in the Community Development Department. In addition, funding for two part-time Jailer positions was eliminated to fund one full-time Jailer position. The net impact of these changes is a reduction of 7 regular full-time positions.

MEASURE LL FUND
Prioritization of Measure LL spending includes protecting beaches from pollution; augmenting fire prevention, police protection, and emergency response services; undergrounding utilities to prevent fire and power outages; improving the cleanliness of public areas such as sidewalks and streets and providing other related service enhancements.

The projected Measure LL revenue for FY 2026-27 is $3.5 million. The Proposed Budget includes appropriation requests totaling $4.4 million. These appropriations include approximately $3.3 million for public safety services, which encompass beach patrols, a community services officer, additional patrols at Main Beach, Heisler Park, South Laguna, administrative support in Finance, and funding for the Technology Services position to enhance cybersecurity. In Fiscal Year 2026-27, the budget includes a 50% reduction in the Lyons Security contract costs, which impact expenditures in the Measure LL and South Laguna Funds. The annual transfer of $1 million from the Measure LL Fund to the Wildfire and Fire Safety Fund, which is typically used to fund future undergrounding projects, is $200,000 in Fiscal Year 2026-27.

PARKING FUND
The Parking Fund Proposed Budget includes a revenue forecast of $11.9 million that will pay for $5.8 million on parking enforcement, parking operations, and maintenance. The Proposed Parking Fund budget also includes a transfer of $2 million to the Transit Fund.

In addition, the Parking Fund includes $1.4 million in requests for capital improvement projects that include $650,000 for Glenneyre parking structure striping, $350,000 for the replacement of parking pay stations, and $200,000 for Mermaid parking lot beautification.

Parking rates are scheduled to increase by 10% in all City parking lots and meter zones during the summer of 2026. While parking revenue continues to outpace expenditures in the Parking Fund, the long-term projection of the available fund balance has decreased due to the increased transfer needed from the Parking Fund to the Transit Fund each year to subsidize transit system programs.

At the end of FY 2026-27, the Parking Fund is projected to have an ending fund balance of approximately $5.7 million.

TRANSIT FUND
The trolley service employs a contract operator, LAZ Parking, which provides the drivers and dispatchers for the City-owned trolleys. The trolley service plan for next year will be discussed during the budget workshop. The City of Laguna Beach 9 Proposed Budget Fiscal Year 2026-27 21 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026
Proposed Budget anticipates charging passengers for the Laguna On-Demand Service and a reduction in transit services during the off-season.

STREET LIGHTING AND UTILITY FUND
The Street Lighting Fund continues to be adequately funded from a dedicated portion of the Property Tax revenue. Property tax revenue is expected to grow by $184,000 next year, with the City expected to receive approximately $2.7 million. The Proposed Budget includes setting aside $1 million to be transferred to the Wildfire Mitigation and Fire Safety Fund.

GAS TAX FUND
The Gas Tax fund revenue is projected to be approximately $711,700. The Proposed Budget allocates $680,000 for Zone 4 Downtown Street Resurface (C2217).

OPEN SPACE, PARK IN-LIEU, HOUSING IN-LIEU, PARKING IN-LIEU, ART IN-LIEU, AND DRAINAGE IN-LIEU,

HOUSING FUNDS
Appropriations from Open Space, Park In-Lieu, Housing In Lieu, Parking In-Lieu, Art In-Lieu, Drainage In Lieu, and Housing Fund occur as opportunities present themselves.

CAPITAL IMPROVEMENT
The Capital Improvement Program (CIP) is the City’s planning document that identifies capital projects, revenue projections, and financing required. The proposed CIP budget for Fiscal Year 2026-27 is supported by a combination of funding sources including the Capital Improvement Fund, Parking Fund, Gas Tax Fund, Measure M Fund, Road Maintenance and Rehabilitation Account (RMRA) Fund, and Wastewater Fund. Only the Year 1 CIP budget is adopted upon adoption of the City’s budget by City Council. Future year forecasts shown in the CIP guide the planning of capital repairs, replacements, and new construction. This long-term strategic planning ensures the City sustains a strong financial position while maintaining the City’s assets and overall service to the community. The proposed Capital Improvement Program budget includes $12.3 million in new capital project funding next year. Below are a few key proposed Capital Improvement Fund projects for FY 2026-27 include:
 $2 million additional funding for Fire Station 4 Replacement,  $2 million for the replacement of some of the over 400 800 mhz radios,  $1.5 million to fund SOCWA capital projects, and
 $850,000 for Agate Storm Drain Improvements..

A detailed overview of all proposed capital projects and associated funding can be found in the Capital Improvement Program book in Section V of the Proposed Budget.

WASTEWATER FUND
The Proposed Budget does not include a rate increase for wastewater services. The rates that went into effect on July 1, 2025, represent the final 6% increase that was included in the Wastewater Financial Plan approved by the City Council on February 16, 2021. Staff is working on a multi-year wastewater rate study with a target study session with the City Council at a public meeting in early 2027. The Wastewater Fund’s estimated revenues of $12.3 million next year are sufficient to fund the $9.8 million in operating expenses and $1.5 million capital contribution to SOCWA.

DISASTER CONTINGENCY FUND
The Disaster Contingency Fund continues to earn interest, bringing the ending balance for this Fund to roughly $7.4 million at the end of FY 2026-27. There are no changes or use of the reserve proposed at this time; however, it should be noted that any expenditure from the Disaster Contingency Fund requires four affirmative votes of the City Council and requires that the City use its best efforts to replenish the Fund within thirty-six months following the allocation. The goal is to maintain the available fund balance in the Disaster Contingency Fund at City of Laguna Beach 10 Proposed Budget Fiscal Year 2026-27 22 of 319
Proposed Budget - Fiscal Year 2026-27
May 12, 2026
approximately 10% of the General Fund expenditures. The available fund balance is currently 7.5% of the General Fund expenditures.

SOUTH LAGUNA FUND
The Proposed Budget includes $3.2 million for public safety services, and $1.1 million for Public Works services.

These services encompass restroom and day porter services, maintenance and security at Aliso Beach. As previously mentioned, the Proposed Budget for Fiscal Year 2026-27 anticipates a 50% reduction in the Lyons Security services. Costs of these services are offset by $1.7 million in revenue from parking at Aliso Beach, new metered parking planned in South Laguna, and interest revenue. The net operating cost is approximately $2.8 million, indicating that the funding will last roughly four years before it is exhausted.

WILDFIRE MITIGATION AND FIRE SAFETY FUND
The Proposed Budget includes transfers from the Capital Improvement Fund, Street Lighting and Utility Fund and Measure LL Fund of $2.2 million next year . In addition, estimated expenditures of $1.3 million includes the continued funding of a part-time Community Educator position and funding of $1.2 million for the construction of new fuel modification zones next year.

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PENSIONS
The City of Laguna Beach has contracted with the California Public Employee Retirement System (CalPERS) for pension benefits since 1945. The City has approximately 295 active and 457 retired employees (members) enrolled in the pension plan. In these plans, members earn service credit towards a lifetime retirement allowance after employment (defined benefit), calculated under a formula that accounts for the employee's years of credited service, the employee's "final compensation," and age at retirement. For example, with 30 years of service, a "3 at 50" safety pension formula provides 90% of final compensation at age 50, and a "2.5 at 55" non-safety pension formula with 30 years of service provides 75% of final compensation at age 55.

Significant pension reform occurred with the passage of the Public Employees’ Pension Reform Act (PEPRA), which took effect on January 1, 2013. PEPRA created a new tier of reduced pension benefits for new public employees hired on or after that date, including a “2% at 62” formula for miscellaneous members and a “2.7% at 57” formula for safety members. The law also required new members to pay at least 50% of the normal cost of their pension and placed limits on pensionable compensation. These reforms were enacted to reduce long term pension costs and improve the financial sustainability of public retirement systems across California.

The CalPERS Board of Administration has absolute authority and fiduciary responsibility to ensure the System's integrity, the investment of monies, and the overall administration of CalPERS. An unfunded liability for pension benefits generally exists when the value of all projected benefits payable to members exceeds the projected value of assets available to pay those benefits. The amount can change over time due to changes in benefits, pay levels, demographics, actuarial assumptions, and return on investments.

State and local governments, including Laguna Beach, typically reduce their unfunded liability over time as part of their annual required pension contributions. Risk pooling was implemented by CalPERS effective June 30, 2003, to protect small employers (those with less than 100 active members in the plan) against large fluctuations in employer contribution rates caused by unexpected demographic events. Costs are allocated to Pooled plans on the actual increases or decreases to the individual plans. CalPERS's policy is to ensure equity within the risk pools by allocating the pool's experience gains/losses and assumption changes in a manner that treats each employer equitably and maintains benefit security for the members of the System while minimizing substantial variations in employer contributions. If an agency voluntarily or involuntarily terminates its contract with CalPERS, the agency member benefits are adjusted in proportion to the amount the employer can pay, and the plan is moved into a Terminated Agency Pool. This mechanism is designed to protect other agencies by eliminating the unfunded liabilities of employers who cannot, or will not, pay pension obligations.

Several historical factors have contributed to the increase in unfunded liabilities for agencies in the CalPERS system.

In 1999, Senate Bill 400 (SB400) passed overwhelmingly, permitting more generous pension benefits to employees, both prospectively and retroactively. CalPERS also incurred negative investment returns due to the "dotcom" bubble in 2000 and again in 2008 during the Great Recession. On December 21, 2016, based on the expectation of lower investment return rates over the next decade, the CalPERS Board voted to lower the discount rate (investment rate of return) from 7.5% to 7% over three years. In July 2021, CalPERS' Funding Risk Mitigation Policy automatically triggered a reduction in the discount rate from 7.0% to 6.8% after the fund achieved a 21.3% investment return for FY 2020–21. This policy, adopted in 2015, was designed to lower City of Laguna Beach 12 Adopted Budget Fiscal Year 2025-26 the discount rate in years of extraordinary investment returns to reduce future funding risk. However, in April 2024, the CalPERS Board revised its Funding Risk Mitigation Policy to eliminate the automatic reduction mechanism. Under the new policy, the Board must now deliberate and decide on any changes to the discount rate, even if investment returns exceed certain thresholds.

This change was made to provide greater oversight and flexibility in managing the fund's long-term obligations. Over the past ten years, the City Council has been proactive in addressing the City's unfunded pension liability. In 2010, the City Council approved borrowing funds internally to pay off its $10 million CalPERS "Side Fund" for Police, Fire, and Lifeguard safety plans. In 2013, the City Council approved higher employee contributions ranging from 8% to City of Laguna Beach 12 Proposed Budget Fiscal Year 2026-27 24 of 319

PENSIONS
12% of their salary. In 2014, the City Council approved a strategy to pay approximately $10 million over five years to accelerate the City's unfunded pension liability payoff. These strategies are expected to save the City $31 million over 30 years. These efforts complement the Public Employees’ Pension Reform Act (PEPRA), which mandates lower benefits and higher contributions for new employees. CalPERS aims to eliminate the UAL across the system in roughly 20 years. In 2022, the City Council evaluated the opportunity to issue Pension Obligation Bonds to pay off the City’s unfunded liability. The City Council elected not to pursue this opportunity due to rising interest rates and unfavorable market conditions.

Despite the City’s proactive efforts to manage pension liabilities, recent market volatility and possible lower-thanexpected investment returns this year could pose fiscal challenges. The City’s total Unfunded Accrued Liability (UAL) currently stands at approximately $95 million, including $36 million in the Miscellaneous Plan and $60 million across the Safety Plans (Police, Fire, and Marine Safety).

For FY 2026–27, the UAL is $9.1 million ($3.6 million for the Miscellaneous Plan and $5.5 million for the Safety Plan), representing an increase of $2.1 million, or 27.5%, over the FY 2025–26 Adopted level of $7.2 million. This increase reflects changes in both ongoing costs and the amortization of prior-year liability adjustments.

The City’s UAL is sensitive to variations in investment performance relative to CalPERS’ assumed rate of return (6.8%).

For example, investment returns of -6.1% in FY 2021–22 and 5.8% in FY 2022–23 fell below assumptions, contributing to increases in unfunded liability. These impacts are amortized over a 20-year period with a 5-year ramp-up under current CalPERS policy.

The most recent valuation also reflects a favorable 9.3% return for FY 2023–24; however, increases in the UAL were also influenced by non-investment gains and losses. These include differences between expected and actual employee behavior (e.g., retirements, turnover, mortality), variations in salary growth, changes in workforce composition, and updates to actuarial assumptions. Collectively, these factors measure how actual experience deviates from prior expectations and can materially affect pension costs.

CalPERS provides a UAL amortization schedule that establishes minimum required contributions based on current liability bases and repayment periods. While this schedule offers a structured outlook of future payments, it represents a point-in-time estimate only. Future contributions will be influenced by additional amortization bases created each year due to investment performance and actuarial experience.

These projections do not yet reflect the potential impact of recent market conditions, which could further increase future obligations. CalPERS currently amortizes the UAL over a 20-year period; however, the City may consider strategies to reduce long-term costs, such as establishing a Section 115 Pension Trust, making discretionary additional payments, or shortening the amortization period. For example, shifting to a 15-year schedule could save approximately $5 million over time, while a 10-year schedule could save up to $25 million. These options would require increased annual payments by roughly $2 million more per year under a 15-year schedule, and $4.5 million more under a 10-year schedule, and should be evaluated as part of the City’s broader long-term financial planning.

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BUDGET DEVELOPMENT PROCESS
Overview
Each year, the City of Laguna Beach prepares an annual Operating Budget and an update to the Capital Improvement Program (CIP) for the fiscal year beginning July 1 and ending June 30. The budget is the City's primary financial planning document that translates the City Council's strategic priorities into funded programs, services, and capital projects, and establishes the legal appropriation authority for all City expenditures.

California Government Code requires cities to adopt a budget by June 30 of each fiscal year. The City of Laguna Beach's fiscal year runs July 1 through June 30. The City Council adopts the budget by resolution following at least one noticed public hearing.

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Budget Development Process — Step by Step
Step 1: Long-Range Fiscal Planning (Fall)
The budget process begins in the fall with the Finance Department's preparation of a long-range fiscal forecast — a multi-year projection of revenues, expenditures, and fund balances extending five or more years beyond the current fiscal year. This forecast identifies structural fiscal trends, emerging challenges (such as pension cost growth or infrastructure needs), and the fiscal constraints that will inform the upcoming budget cycle.

The Finance Director and City Manager review the forecast and use it to establish budget targets and guidelines for departments.

The long-range forecast is published as part of the Adopted Budget document in the Appendix.

Step 2: City Council Strategy Session (January)
In January of each year, the City Council holds an annual strategy session to identify and prioritize key initiatives and policy objectives for the coming fiscal year. This session is open to the public and provides the City Manager with direct guidance on the Council's priorities before budget requests are finalized.

For FY 2026-27, the City Council held its strategy session on January 30, 2026, and identified the following priority areas:
• Wildfire Mitigation and Fire Safety
• City Fiscal Sustainability, including City Charter, Revenue Measure, Economic Development • Stewardship Implementation
• All Things Advanced Planning
Step 3: Departmental Budget Requests (January–February) Following the strategy session, the Finance Department distributes budget preparation instructions and salary/benefit projections to all City departments. Department Directors prepare their budget requests, which include:
• Personnel requests (new positions, reclassifications, or eliminations) • Operating expense needs (services, supplies, contracts, and maintenance) • Capital outlay requests (vehicles, equipment, and technology) • Performance measures and departmental goals aligned with Council priorities • CIP project requests for the seven-year Capital Improvement Program Departments submit their requests through the City's budget system, with supporting justifications for any increases or new programs above the prior year baseline.

Step 4: City Manager Budget Review (February–March)
The City Manager and Assistant City Managers conduct individual budget review meetings with each Department Director. During these sessions, departmental requests are evaluated against available resources, Council priorities, and citywide fiscal constraints.

Decisions are made on which requests to include in the Proposed Budget, defer, or decline.

The Finance Department concurrently finalizes revenue projections for all funds, drawing on data from the City's sales tax consultant, Orange County Assessor property valuation information, hotel TOT performance data, and state allocation estimates from the California State Controller's Office.

Step 5: Proposed Budget Preparation (March–April)
Following budget review sessions, the Finance Department assembles the Proposed Budget document. This document includes all departmental narratives, position summaries, revenue and expenditure schedules, fund balance projections, and the Capital Improvement Program. The City Manager prepares the Budget Transmittal Letter, which summarizes the overall financial position, highlights major changes from the prior year, and explains how the budget reflects Council priorities.

Step 6: Budget Workshop — Public Presentation (May)
The City Manager and Finance staff present the Proposed Budget to the City Council and public at an agendized Budget Workshop held at a regular or special City Council meeting. The workshop provides a comprehensive overview of the budget, including revenue trends, expenditure changes by department, fund balances, pension costs, CIP highlights, and long-range projections.

The Budget Workshop is open to the public. Members of the community may attend in person at City Hall (505 Forest Avenue) or watch live on the City's website, YouTube channel, or Cox Cable Channel 852. Recordings are posted to the City's YouTube channel following the meeting.

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Step 7: Public Hearing & Budget Adoption (June)
Prior to final adoption, the City Council holds a noticed public hearing on the budget, as required by the California Government Code. The public hearing allows residents, businesses, and stakeholders to provide oral or written comments directly to the City Council. Written comments may be submitted to the City Clerk prior to the hearing.

Following the close of the public hearing, the City Council deliberates and may direct modifications to the Proposed Budget. The Council then adopts the budget by resolution, which establishes the appropriation authority for all City expenditures for the fiscal year.

All City Council meetings — including budget workshops and public hearings — are noticed and open to the public in compliance with the Ralph M. Brown Act. Agendas are posted at least 72 hours in advance on the City's website at www.lagunabeachcity.net and at City Hall.

FY 2026-27 Budget Calendar
The following calendar summarizes the key milestones in the FY 2026-27 budget development process.

Public Participation
The City of Laguna Beach is committed to providing meaningful opportunities for community participation in the budget process.

Residents, businesses, property owners, and other stakeholders can engage in the following ways:
• Attend City Council Meetings — All budget-related meetings — including strategy sessions, budget workshops, and public hearings — are open to the public and held at City Hall, 505 Forest Avenue, Laguna Beach. Meetings generally begin at 5:00 p.m.

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• Public Comment — Members of the public may provide oral public comment on any budget-related agenda item at any City Council meeting. Written comments may be submitted to the City Clerk before a meeting. • Watch Online — Budget meetings are live-streamed on the City's website (lagunabeachcity.net) and the City's YouTube channel. Recordings and searchable transcripts are posted following each meeting. • Television Broadcast — City Council meetings are broadcast live on Cox Cable Channel 852. • Radio Broadcast — Meetings are also broadcast live on KXFM 104.7 FM. • Written Correspondence — Residents may submit written input on the budget to the City Manager's Office or Finance Department at any time during the budget development process. • Contact Finance Directly — Questions about the budget may be directed to the Finance Division at [email protected] or (949) 497-0317.
• Online Access — The Proposed and Adopted Budget documents are published on the City's website at www.lagunabeachcity.net/government/departments/administrative-services/finance-division/city-budgets.

Budget Amendments & Mid-Year Adjustments
The Adopted Budget reflects the City Council's appropriation authority for the fiscal year. During the year, circumstances may arise that require adjustments to the adopted appropriations. The City uses the following mechanisms to manage mid-year changes:

City Manager Authority
The City Manager has authority to transfer appropriations between accounts within a department without City Council approval, provided the transfer does not change the total departmental appropriation. The City Manager may also approve minor program adjustments that fall within the overall adopted budget.

City Council Budget Amendments
Any change that increases or decreases total appropriations by fund, or that involves a new program not included in the adopted budget, requires City Council approval by resolution. Budget amendments are typically brought forward as a City Council agenda item with a staff report explaining the need, the funding source, and the fiscal impact.

Mid-Year Budget Review
Typically in January or February of each fiscal year, the Finance Department presents a mid-year budget status report to the City Council. This report compares actual revenues and expenditures through the mid-point of the fiscal year to the adopted budget, identifies any significant variances, and recommends adjustments as needed. The mid-year review helps the Council make informed decisions about the remainder of the fiscal year and informs the development of the following year's budget.

Carry-Forward Appropriations
Capital project appropriations and certain one-time program funds that are unspent at fiscal year-end may be carried forward into the following fiscal year with City Manager or City Council approval, depending on the amount and funding source. This ensures that multi-year capital projects are not disrupted by the fiscal year calendar.

Supplemental Appropriations
In the event of a declared local emergency, natural disaster, or other unforeseen circumstance, the City Council may authorize a supplemental appropriation outside of the normal budget cycle. The City maintains a Disaster Contingency Fund, separate from the General Fund operating reserve, to provide initial resources in such circumstances without requiring an immediate budget amendment.

Basis of Budgeting
Governmental funds (General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds) are budgeted on a modified accrual basis, consistent with Generally Accepted Accounting Principles (GAAP) for governmental funds. Revenues are recognized when they are measurable and available, and expenditures are recognized when the related liability is incurred.

Proprietary funds (Enterprise Funds and Internal Service Funds) are budgeted on a full accrual basis, consistent with GAAP for proprietary funds. Revenues are recognized when earned, and expenses are recognized when incurred.

In some cases, there may be differences between the budgetary basis and the GAAP basis used in the City's Annual Comprehensive Financial Report (ACFR). The most common differences relate to encumbrances, carry-forward appropriations, and the timing of certain transfers. A reconciliation of budgetary and GAAP basis figures, where applicable, is provided in the City's ACFR.

City of Laguna Beach 17 Proposed Budget Fiscal Year 2026-27 29 of 319

INTRODUCTION

HOW TO USE THIS BUDGET
The Proposed Budget for the City of Laguna Beach for fiscal year 2026-27 was submitted to the City Council by May 1, 2026.

The Introduction follows the City Manager’s Budget Transmittal that accompanied the Proposed Budget. The discussion of issues in the City Manager’s Executive Summary refers only to the Proposed Budget as submitted at that time.

This document is divided into five sections:

1. City-Wide Summaries

2. Revenues

3. Expenditures

4. Appendix (Budget Detail by Fund)

5. Capital Improvement Program
If you are not familiar with the City’s budget, you may wish to review the section on city-wide summaries first.

This will provide you with a broad overview of the City’s revenues, expenditures, beginning and ending balances, and it will also assist you in better understanding the issues raised in the Budget Transmittal and modifications to the Proposed Budget.

The following provides a brief description of each of the sections contained in the Proposed Budget.

SECTION I: CITY-WIDE SUMMARIES
This section provides the broadest overview of the Proposed Budget. The first chart, “Beginning and Ending Balances,” shows all of the City’s Funds and indicates the estimated beginning balances, revenues, transfers, expenditures and ending balances. At the top of this chart are shown the City’s operating and capital project Funds and at the bottom the City’s internal service Funds are shown.

Following is a chart entitled “Sources and Uses of Funds - Summary by Department and Fund.” Similar to the first chart, this chart also shows the revenues, expenditures and balances for each Fund. The difference is that this chart also indicates how funding is allocated among the various departmental budgets. A page number is provided next to each department which refers to the pages within this budget document that provide more detailed information regarding that department’s budget.

SECTION II: REVENUE BUDGET
The Revenue Budget begins with a summary of all projected revenues shown by major source within each Fund.

It is followed by a bar and pie chart analysis of the City’s General Fund which summarizes various aspects of the General Fund’s revenues, expenditures, and history.

This section concludes with a detailed breakdown and history for each individual revenue source organized by Fund and a description of key sources of revenues.

SECTION III: EXPENDITURE BUDGET

1. Organization by Department and Division
The expenditure budgets in this document are organized by department and are disaggregated down to the division level. For the most part, all the expenditure items within each division are funded from a single Fund City of Laguna Beach 18 Proposed Budget Fiscal Year 2026-27 30 of 319

INTRODUCTION

HOW TO USE THIS BUDGET
source and that Fund is shown at the top right-hand corner of the division budget. In the few cases where a particular expenditure item is funded from a source other than the Fund shown at the top of the division budget, a footnote is included indicating the source of funding.

Each division budget includes the Actual Expenditures for FY2024-25, Adopted Budget for FY 2025-26, and Proposed Budget for FY2026-27.

The chart that appears in the introductory section to the Expenditure Section shows all the City’s departments and divisions and how they are organized within the Expenditure Section of this budget.

2. Internal Service Funds
The City has two Internal Service Funds, one for vehicle replacement and a second one for insurance and benefits. They are both shown at the end of the Expenditure Budget Section. An Internal Service Fund is a revolving fund which is established to isolate the costs of a particular function and then to allocate those costs to the various operating divisions.

Costs for the functions of the Internal Service Funds are allocated to individual operating divisions through the use of an annual rate which is adjusted each year to reflect anticipated costs. For example, the rates for vehicle replacement are based on the specific vehicles assigned to each division and the rates for employee medical insurance are based on the number of employees in each division.

Based on this rate, each division pays to the Internal Service Fund an annual amount which is shown as an expenditure item in each division’s budget. This payment becomes the revenue for the Internal Service Fund which in turn directly pays for the goods and services provided, such as new vehicles or medical insurance.

The advantage of establishing rate-based Internal Service Funds is that they provide an accounting mechanism to build up reserves to pay for very expensive items, such as the purchase of a fire truck or the payment of a large insurance claim. This allows the City to spread out the cost for these items over many years. Additionally, a rate-based vehicle replacement Internal Service Fund more accurately assigns the cost of equipment over the period during which the equipment is used.

SECTION IV: APPENDIX
This section shows the detailed expenditure budgets for the City’s principal Funds including the General Fund, the Parking Fund, the Sewer Fund and the Transit Fund. It also shows a summary for all Funds combined.

In the Expenditure Section of this budget document, these detailed expenditure budgets are arrayed by Department and Division; in this Appendix Section, however, the detailed expenditure budgets are arrayed by Fund.

SECTION V: CAPITAL IMPROVEMENT PROGRAM
This section contains a listing of all capital improvement projects budgeted for this year. Additionally, it indicates the source of funding and provides a more detailed description of the scope and location for each project. The amounts budgeted for each project are also included within the expenditure budgets for each of the operating departments that are responsible for managing the projects.

This section also contains the City’s Capital Improvement Plan which indicates by year the estimated cost and funding source for each project included within the plan.

City of Laguna Beach 19 Proposed Budget Fiscal Year 2026-27 31 of 319
Community
City of Laguna Beach 20 Proposed Budget Fiscal Year 2026-27 32 of 319

COMMUNITY PROFILE & STATISTICAL

OVERVIEW
Location & Geography
Laguna Beach is a seaside resort city in Orange County, California, located along the Pacific Ocean approximately 50 miles south of Los Angeles and 75 miles north of San Diego. The City encompasses 8.89 square miles, with 7.5 miles of coastline spanning more than 20 beaches and coves — protected by nearly 7.1 miles of state marine reserve and conservation area, among the most extensive coastal protections of any California city. Inland, the City borders 7,000 acres of Laguna Coast Wilderness Park. Laguna Beach enjoys a mild Mediterranean climate, with an average annual temperature of 63°F and approximately 13.5 inches of annual rainfall.

History & Incorporation
The area now known as Laguna Beach was historically home to the Tongva people before passing through Spanish and Mexican governance. Following the Mexican-American War, American settlers arrived in the 1870s, and the city was officially founded in 1887 and incorporated on June 29, 1927 as the first incorporated city in South Orange County. The scenic coastline and hills drew pleinair painters in the early 1900s, including William Wendt, Frank Cuprien, and Edgar Payne, who in 1918 co-founded the Laguna Beach Art Association, later the Laguna Art Museum, establishing the city as one of California's premier artist communities. The completion of Pacific Coast Highway in 1926 spurred incorporation, as residents sought to preserve the city's small-town character. The councilmanager form of government, adopted in 1944, remains in place today.

Laguna Beach is celebrating its centennial as an incorporated city in 2027 — nearly 100 years of balancing growth,
preservation, and community identity.

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City of Laguna Beach 22 Proposed Budget Fiscal Year 2026-27 34 of 319
Population & Demographics
According to the U.S. Census Bureau's Population Estimates, Laguna Beach has a population of approximately 22,564 residents. The City's population has remained relatively stable over recent decades, constrained by its geography, greenbelt protections, and commitment to preserving its village character.

Governmental Structure
Laguna Beach operates under the council-manager form of government, adopted in 1944. Under this structure, the five-member City Council serves as the legislative body of the City, setting policy and adopting the annual budget. Council members are elected atlarge and serve four-year terms. The Mayor and Mayor Pro Tem are selected by the Council from among its members.

The City Manager is appointed by the City Council and serves as the City's chief executive officer, responsible for implementing Council policies, overseeing day-to-day City operations, and directing all City departments. The City Clerk and City Treasurer are independently elected officials serving four-year terms.

In addition to its core operating departments, the City is served by numerous advisory boards, commissions, and committees appointed by the City Council, including the Planning Commission, Design Review Board, Arts Commission, Personnel Board, Citizens' Audit Review & Investment Advisory Committee, and Emergency Disaster Preparedness Committee, among others.

Laguna Beach is a full-service city, meaning it directly provides all major municipal services including police, fire, marine safety, public works, community development, transit, and recreation rather than contracting these functions to the County or other agencies. This full-service model is reflected in the size and structure of the City's operating budget.

City of Laguna Beach 23 Proposed Budget Fiscal Year 2026-27 35 of 319
Local Economy & Key Industries
Tourism is the primary economic driver of Laguna Beach, with an estimated three million visitors annually drawn by the City's beaches, arts festivals, galleries, and coastal amenities. The visitor economy is directly reflected in the City's revenue structure: Transient Occupancy Tax (hotel bed tax), Sales Tax, and Laguna Beach Tourism Marketing District assessments together account for approximately 20% of General Fund revenues.

Public Safety
Laguna Beach is a full-service city with its own Police, Fire, and Marine Safety departments, a distinction shared by few cities of comparable size in California.
• Police Department — The Laguna Beach Police Department maintains 107 total full-time positions. The Department responds to approximately 45,000 calls for service annually and operates specialized units including Animal Services, Parking Enforcement, and Neighborhood Enhancement.
• Fire Department — The Fire Department maintains 64 total full-time positions. The Department operates from four stations within the City - Station 1 at City Hall, Station 2 on Agate Street, State 3 at Top of the World, and Station 4 in South Laguna. • Marine Safety Department — The Marine Safety Department provides lifeguard services along the City's 7.5 miles of coastline, including beaches in both central Laguna Beach and South Laguna. The Department provides water rescue, first aid, and coastal safety education.

City of Laguna Beach 24 Proposed Budget Fiscal Year 2026-27 36 of 319
Arts, Culture & Recreation
Laguna Beach's identity as an artist community is woven into its history, economy, and governance. The City is home to more than 100 art galleries, making it one of the highest concentrations of galleries per capita in the United States.

Education
Laguna Beach Unified School District serves the City's K-12 population. The District operates Laguna Beach High School, Thurston Middle School, and elementary schools. The community is notable for its high educational attainment — 97.4% of residents are high school graduates or higher, and 69.3% hold a bachelor's degree or higher, both significantly above state and national averages.

Laguna College of Art and Design (LCAD), founded in 1961 with support from the Festival of Arts, is a private college offering bachelor's and master's degrees in fine arts, illustration, animation, game art, and related fields.

City of Laguna Beach 25 Proposed Budget Fiscal Year 2026-27 37 of 319
Transportation & Infrastructure
Laguna Beach is accessible primarily via Pacific Coast Highway (State Route 1) and Laguna Canyon Road (State Route 133), which connects the City to Interstate 5 and the broader freeway network. The City's geography, bounded by the Pacific Ocean to the west and hills and canyons to the east, constrains road access and contributes to significant traffic congestion during peak summer months.

The City operates one of Orange County's most robust local transit systems, including seasonal trolley service along the coast and through the village, and year-round on-demand microtransit service (Laguna Local) serving the canyon and El Toro neighborhoods.

Sources: U.S. Census Bureau; Laguna Beach Historical Society; Festival of Arts/Pageant of the Masters; City of Laguna Beach City of Laguna Beach 26 Proposed Budget Fiscal Year 2026-27 38 of 319
Section I
City-Wide Summaries
City of Laguna Beach 27 Proposed Budget Fiscal Year 2026-27 39 of 319

BEGINNING AND ENDING FUND BALANCE
ALL FUNDS1
Estimated Estimated Estimated Estimated
Ending Balance Estimated Operating CIP Transfers Transfers Ending Balance June 30, 2026 Revenues Expenditures Expenditures In Out June 30, 2027 Operating and Capital Project Funds
General Fund (110/112) 134,895 100,382,900 (101,056,600) 1,423,200 9 (750,000) 2 134,395 Library Impact Fees (111) 84,680 84,680
Measure LL (113) 1,156,292 3,458,500 (4,198,600) (200,000) 6 216,192 Open Space (114/614) 986,044 986,044
Capital Improvement(116/616) 8,555,999 8,305,000 (177,800) (7,150,000) 132,555 3,5 (6,523,200) 6,9 3,142,554 Parking (118/618) 3,024,952 11,883,200 (7,783,500) (1,400,000) 1,038 4 (2,000,000) 7 3,725,690 Transportation Infrastructure (119) - - -
Parking in Lieu (120) 1,038 (1,038) 4 -
Park in Lieu (122) 47,058 (47,058) 3 -
Art in Lieu (123) 392,204 392,204
Drainage (124) 85,497 (85,497) 5 -
Housing in Lieu (127) 753,812 753,812
Gas Tax (132/632) 967,106 711,700 (680,000) 998,806
Street Lighting and Utility (134/634) 647,305 2,685,900 (612,500) (350,000) (1,000,000) 6 1,370,705 Federal Asset Foreiture Fund (135) 63,711 63,711
South Laguna Fund (136/138) 11,980,707 1,670,000 (4,320,800) 9,329,907 State Asset Foreiture Fund (138) 51,439 51,439
Wastewater (137/637)10 (7,493,261) 12,349,700 (10,004,000) (1,500,000) (6,647,561) Disaster Contingency (140) 7,279,626 142,500 7,422,126
Wildfire Mitigation & Fire Safety (141/641) 1,785,950 (1,313,600) 2,200,000 6 2,672,350 Animal Shelter Donations Fund (142) 1,522,850 1,522,850 Air Quality Management District Fund (143) 114,038 30,000 144,038 Housing (146) 1,379,000 110,000 1,489,000
National Opiod Settlement Fund (148) 76,819 76,819
Cultural and Environmental Stewardship (149) 599,872 (550,000) 750,000 2 799,872 Solid Waste Fund (200) - -
Measure M Fund (201/601) - 641,800 (615,000) 26,800
Road Maintenance Rehab Account Fund (202/602) 2,116 665,000 (645,000) 22,116 Senior Mobility Transportation Fund (203) - 53,255 (53,255) 8 - Transit 1,426,100 3,374,700 (6,854,055) 2,053,255 7,8 - Subtotal 35,625,849 146,464,155 (136,871,455) (12,340,000) 6,560,048 (10,660,048) 28,778,549 Internal Service Funds
Insurance and Benefits (4,008,393) 18,048,000 (15,567,700) 4,100,000 9 2,571,907 Vehicle Replacement 10,992,827 2,641,800 (5,151,000) 8,483,627 Subtotal 6,984,434 20,689,800 (20,718,700) - 4,100,000 - 11,055,534 Total - All Funds 42,610,283 167,153,955 (157,590,155) (12,340,000) 10,660,048 (10,660,048) 39,834,083 Notes:
1 - Includes all operating, capital project and internal service funds. Excludes trust and agency and special assessment district funds 2 - Annual funding per the Laguna Beach Tourism Marketing District (LMBTMD) Management District Plan 3 -Funding for Village Green Park Playground Renovation Project (C2301) 4 -Funding for parking facilities
5 -Funding for Storm Drain Bolsa Way St Anns Project (C1708) 6 -Funding for the Wildfire Mitigation & Fire Safety Fund from the Capital Improvement Fund ($1,000,000); Street Lighting & Utility Fund ($1,000,000) and Measure LL Fund ($200,000) 7 -Funding for the City's transit program (deficit between program expenditures compared to program revenues) 8 -OCTA grant funding for the Senior Mobility Transportation Program (operated by Sally's Fund) City of Laguna Beach 28 Proposed Budget Fiscal Year 2026-27 40 of 319
SOURCES AND USES OF FUNDS1

ALL FUNDS

SUMMARY BY DEPARTMENT AND FUND
Internal
General Library Measure LL Open Capital Parking Parking Park Art Drainage Housing Gas Street Federal Asset State Asset Wastewater Disaster Housing Wildfire Animal Shelter Transportation South Laguna Transit Cultural & Envi AQMD National Opiod SMP Measure M Road Main. Service Funds Fund Impact Fees Fund Space Improvement Authority In Lieu In Lieu In Lieu Fund In Lieu Tax Lighting Forfeiture Forfeiture Fund Contingency Fund Mitigation Donations Infrastructure Fund Fund Stew Fund Fund Settlement Fund Fund Rehab Fund Vehicle Repl. Insurance

SOURCES OF FUNDS
BEGINNING BALANCE: July 1, 2026 51,830,307 134,895 1,156,292 84,680 986,044 8,555,999 3,024,952 47,058 1,038 392,204 753,812 85,497 967,106 647,305 63,711 (7,493,261) 51,439 7,279,626 1,379,000 ######## 1,522,850 11,980,707 - 1,426,100 599,872 114,038 76,819 - - 18,474,761 2,116 (2,270,303) Revenues ########## ########## 3,458,500 - 8,305,000 - ######### - - - - 711,700 - 2,685,900 - ######### 142,500 - 110,000 - - 1,670,000 - 3,374,700 30,000 - 53,255 - 641,800 665,000 2,641,800 ######### Transfers: In/(Out) 673,200 - (200,000) - (6,390,645) - (1,998,962) (47,058) (1,038) (85,497) - - (1,000,000) - - - - - ######## - - - 2,053,255 - 750,000 - (53,255) - - - 4,100,000 - TOTAL SOURCES OF FUNDS ########## ########## 84,860 4,414,792 986,044 10,470,354 ######### - - 392,204 753,812 - 1,678,806 2,333,205 63,711 51,439 4,856,439 7,422,126 1,489,000 ######## 1,522,850 13,650,707 - 6,854,055 1,349,872 144,038 76,819 641,800 - 667,116 21,116,561 #########

USES OF FUNDS
City Council 177,000 177,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - City Manager (Includes IT & Cultural Arts) 11,295,200 10,522,300 222,900 - - - - - - - - - - - - - - - - - - - - - 550,000 - - - - - City Clerk 791,000 791,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - City Treasurer 302,400 302,400 - - - - - - - - - - - - - - - - - - - - - - - - - - - - City Attorney 2,121,800 2,121,800 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Administrative Services 5,260,400 4,960,300 273,400 - - 11,700 - - - - - - - - - 15,000 - - - - - - - - - - - - - - Police 31,075,100 26,576,000 1,629,900 - - 2,769,200 - - - - - - - - - - - - - - - - 100,000 - - - - - - - Fire 24,620,700 22,081,800 1,225,300 - - - - - - - - - - - - - - - ######## - - - - - - - - - - - Marine Safety 8,868,600 4,884,900 423,800 - - 571,200 - - - - - - - - - - - - - - - 2,988,700 - - - - - - - - Public Works and Utilities 28,324,900 14,984,600 423,300 - - 177,800 1,032,300 - - - - - 612,500 - - 9,989,000 - - - - - 1,105,400 - - - - - - - - Transit and Community Services 13,610,600 3,230,700 - - - 3,399,100 - - - - - - - - - - - - - - - - 126,700 6,854,055 - - - - - - Community Development 10,423,800 10,423,800 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Capital Improvement Program 12,340,000 - - - 7,150,000 - 1,400,000 - - - - 680,000 - 350,000 - 1,500,000 - - - - - - - - - - - 615,000 - 645,000 TOTAL USES OF FUNDS ########## ########## 4,198,600 - 7,327,800 - 9,183,500 - - - - 680,000 - 962,500 - ######### - - ######## - - 4,320,800 - 6,854,055 550,000 - - 615,000 - 645,000 5,151,000 ######### ENDING BALANCE: June 30, 2027 48,964,287 134,395 84,860 216,192 986,044 3,142,554 3,725,690 - 392,204 - 753,812 - 998,806 1,370,705 63,711 (6,647,561) 51,439 7,422,126 1,489,000 ######## 1,522,850 9,329,907 - - 799,872 144,038 76,819 26,800 - 22,116 15,965,561 4,219,997 Total Budget Allocated by Fund 1 Includes all operating, capital project, and internal service funds. Excludes trust and agency, carryover, and special assessment district funds. N O
TA
P
PL
ICA
B
L
E
City of Laguna Beach 29 Proposed Budget Fiscal Year 2026-27 41 of 319

SOURCES AND USES OF FUNDS

ALL FUNDS
1 Includes all operating and capital project funds. Excludes trust and agency, carryover, contingency reserves, and special assessment district funds.

General

69.2%
Measure LL

2.4%
Capital Improvement

5.7%
Parking Authority

8.2%
Gas Tax

0.5% South Laguna Fund

1.2% Street Lighting

1.9%
Wastewater

8.4%
Revenue Source by Fund
General 77.5%
Measure LL 3.2%
Capital Improvement 7.2%
Cultural and Envir 0.4% Parking Authority 7.0%
Gas Tax 0.5%
South Laguna Fund 3.3%
Street Lighting 0.7%
Wildfire Mitigation and Fire
Safety 0.1%
Expenditures by Fund
City of Laguna Beach 30 Proposed Budget Fiscal Year 2026-27 42 of 319

AUTHORIZED FULL TIME POSITIONS
Fiscal City City City City Admin Marine Public Comm Transit Year Clerk Manager Treasurer Attorney Services Police Fire Safety Works Dev CS Total 17-18 2 4 0.625 13.6 95 41 8 56 32 273.225
18-19 2 4 0.681 13.6 95 41 8 56 32 273.281
19-20 2 4 0.681 16 94 42 8 57 35 279.681
20-21 2 4 0.681 16 96 42 8 57 35 282.681
21-22 2 4 0.681 19 100 44 12 60 37 295.681
22-23 2 7 0.681 23 100 60 11 54 44 10 327.681
23-24 2 8 0.681 25 104 60 17 70 44 13 343.681
24-25 2 8 0.681 26 104 63 17 70 42 13 347.681
25-26 2 18 0.681 4 21 106 64 17 71 44 13 360.681
26-27 3 16 0.681 4 19 107 64 17 71 43 13 357.681
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Section II
Revenues
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REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED GENERAL FUND (110/112)
Property Tax
41200/41205 Current Secured 44,987,211 47,976,000 48,076,000 50,515,900 41210 Current Unsecured 1,484,326 1,739,800 1,577,590 1,688,000 41215 Interest & Penalties - Delinquencies 281,036 113,400 114,700 115,000 41220 Other Property Taxes - 5,000 5,000 -
41225 Prior Years 399,524 216,000 330,000 385,100
41230 In Lieu of VLF 4,366,273 4,555,000 4,603,925 4,790,700 41235 Public Utility 481,157 445,000 482,000 492,700
41240 Supplemental Apportionment 1,113,374 800,000 800,000 1,097,400 Total Property Taxes 53,112,901 55,850,200 55,989,215 59,084,800 Other Taxes
41100 Business License Tax 1,179,995 1,100,000 1,180,000 1,197,700 41300 Sales Tax - Public Safety 472,753 480,000 480,000 486,300 41305 Sales Tax - General 6,899,723 6,620,000 6,474,335 6,562,800 41400 TOT-Short Term Lodging 586,768 930,000 1,000,000 1,020,000 41410 Transient Occupancy Tax 6,827,938 8,900,000 9,300,000 9,393,000 41415 TOT-Penalties & Interest - - 40,000 -
41500 Franchise Tax - Cable TV 420,876 510,000 395,000 400,000 41505 Franchise Tax - Electricity 356,423 400,000 375,000 390,000 41510 Franchise Tax - Natural Gas 122,961 120,000 120,000 125,000 41515 Franchise Tax - Trash 788,827 300,000 808,000 850,000 Total Other Taxes 17,656,264 19,360,000 20,172,335 20,424,800 Licenses and Permits
43000 Business License Tax 16,656 - 18,500 18,500
43005 Sales Tax - Public Safety 40,901 58,000 58,000 40,000 43010 Sales Tax - General 2,562,843 2,500,000 2,500,000 2,750,000 43015 TOT-Short Term Lodging (909) 5,000 7,000 5,000
43020 Transient Occupancy Tax (5,833) - 3,000 3,000
43025 TOT-Penalties & Interest 111,977 130,000 130,000 110,000 43030 Franchise Tax - Cable TV 179,255 175,000 175,000 192,500 43035 Franchise Tax - Electricity 27,845 300,000 15,000 16,000 43040 Franchise Tax - Natural Gas 102,443 98,000 98,000 100,000 43045 Franchise Tax - Trash 111,375 70,000 70,000 165,000 43050 Public Works Permits 49,500 65,000 65,000 95,000
43055 Grading Permits 59,755 30,000 30,000 66,000
43060 Temporary Use Permits 16,360 10,000 10,000 14,000 43065 Conditional Use Permits 71,149 52,000 52,000 130,000 43070 Encroachment Permits 42,475 30,000 30,000 88,000
43075 Alarm Permits 28,342 22,000 42,000 42,000
Total Licenses and Permits 3,414,134 3,545,000 3,303,500 3,835,000 Fines and Penalties
46000 Franchise Tax - Natural Gas 3,472 10,000 10,000 5,000 46010 Franchise Tax - Natural Gas - 1,000 1,000 500
46030 Municipal Code Fines-Parking - - - 525,000
Total Fines and Penalties 3,472 11,000 11,000 530,500
Use of Money and Property
47005 Interest Earnings 3,049,364 3,300,000 3,300,000 3,400,000 47006 Investment Market Fluctuation 4,444,093 - - -
47100 Rent - Anneliese Pre-School at Lang Park 110,275 150,000 123,900 127,000 47105 Rent - Community Center 12,020 10,000 25,000 25,000 47110 Rent - Festival of Arts 234,492 250,000 213,000 213,000 47115 Lease-Food Pantry 12,000 12,000 12,000 12,000
47120 Miscellaneous Rents 49,760 75,000 75,000 50,000
47125 Rent - Moulton - 15,000 - -
47130 Rent-Veterans Memorial Comm.Center 48,402 46,000 49,000 50,000 City of Laguna Beach 33 Proposed Budget Fiscal Year 2026-27 45 of 319

REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED Total Use of Money and Property 7,960,406 3,858,000 3,797,900 3,877,000 Intergovernmental
41040 Motor Vehicle In-Lieu Tax 36,245 26,000 35,145 35,000 41245 Homeowners Property Tax Relief 176,641 184,000 169,000 170,000 45000 Grant Revenue - Federal 560,969 140,000 361,000 140,300 45100 Grant Revenue - State 923,555 371,000 992,500 80,000 45124 Mutual Aid Contract 314,362 300,000 300,000 300,000 45200 Grant Revenue - Local 109,411 80,000 124,110 6,000 45125 County Importation Fees - - - 80,000
Total Intergovernmental 2,121,183 1,101,000 1,981,755 811,300 Charges for Current Services
42500 Intergovernmental Revenue - 200,000 539,900 295,000 44005 Police Accident Reports 11,592 10,000 10,000 10,000 44010 Ambulance Revenue 956,729 1,000,000 1,860,000 1,977,300 44015 Ambulance Service Charges 50 - - -
44020 Fire Life Inspection Fee 111,629 - 120,000 140,000 44030 Animal Services - Laguna Woods 109,666 125,000 124,392 129,000 44035 Animal Shelter Fees 15,496 10,000 15,000 15,500
44050 Basic Life Support Fee 810,671 860,000 - -
44055 Assessment District Service Fees - - - -
44065 C & D Administration Fees 16,255 5,000 5,000 15,000 44075 Design Review 509,975 550,000 550,000 660,000
44080 Design Review Appeals 10,000 20,000 20,000 45,000 44085 Document Retention Fee 321 30,000 30,000 1,000
44090 False Alarm Fees 15,860 30,000 20,000 35,000
44105 Fingerprinting 5,061 5,000 18,000 10,000
44110 Floor Area Fee - Diamond/Crestview 2,147 1,000 1,000 3,000 44140 Landscape Development Fee 64,642 75,000 75,000 55,000 44145 Library Impact Fees 200 1,000 - -
44150 Lifeguard Services - Private Beaches 245,613 35,000 100,000 205,000 44165 Marine Safety Beach Classes 140,900 150,000 150,000 141,700 44170 Marine Safety Tidepool Tours 210 - - -
44175 Misc Refuse/Recycling Revenue 181,712 10,000 10,000 5,000 44180 Moulton Parkway Fees - - - -
44185 Other Filing & Permit Fees 175,748 100,000 100,000 200,000 44195 Passport to Laguna Tickets 1,983 5,000 5,000 12,000 44200 Vehicle Towing & Release Fees 91,390 100,000 120,000 125,000 44210 Plan Check Fee - Plumbing 5,129 10,000 10,000 5,500 44215 Plan Check Fees - Building 1,349,479 1,600,000 1,600,000 1,760,000 44220 Plan Check Fees - Zoning 338,010 300,000 300,000 415,000 44225 Police Booking Fees - - - -
44230 Police Evidence Money 6,924 3,000 3,000 3,000
44235 Pool Fees 130,259 165,000 165,000 -
44240 Pool Passes 39,543 25,000 25,000 -
44245 Real Property Report 168,290 175,000 175,000 20,000 44250 Recreation - Adult Softball 10,800 12,700 12,700 12,700 44255 Recreation - Film Permits 114,220 100,000 100,000 100,000 44260 Recreation - Misc. Sports Programs 538,793 625,000 625,000 425,000 44270 Recreation - Park Weddings 94,502 120,000 120,000 120,000 44275 Recreation - Social & Cultural 402,873 525,000 525,000 525,000 44280 Recreation - Special Programs 3,510 2,000 2,000 2,000 44285 Refuse Service Charges 45,194 - 5,500 -
44290 Returned Check Fee 560 - 200 -
44295 Sale of Maps, Books & Copying - 1,000 1,000 1,000 44310 Special Policing Fees 15,084 5,000 5,000 -
44315 Subdivision Fees 1,186 15,000 15,000 2,000
44325 Use & Occupancy Inspection Fees 30,548 30,000 30,000 38,500 44330 Variance 24,472 50,000 50,000 10,000
City of Laguna Beach 34 Proposed Budget Fiscal Year 2026-27 46 of 319

REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED 44335 Water Quality Inspection Fees 66,066 150,000 150,000 95,000 44340 Weed & Lot Cleaning 23,173 30,000 30,000 20,000
44350 Laguna Beach Tourism & Marketing District 2,784,150 3,000,000 3,000,000 3,000,000 48135 Recreation - Miscellaneous Fees 690 2,000 2,000 56,000 48135 Community Development-Other Misc. Fees (1,048) 539,000 539,000 - 48135 Miscellaneous Income 9,099 - - -
44400 Credit Card Convenience Fee - - - 170,000
Total Current Charges for Services 9,679,356 10,806,700 11,363,692 10,860,200 7,860,200
Other Revenue
48105 Cash-Over and Short - - - -
48125 Heritage Committee Events 475 - - -
48135 Miscellaneous Income 87,720 154,000 85,000 50,000 48145 Police Auction 4,321 5,000 5,000 5,000
48150 Sale of Real & Personal Property 3,469,439 1,000 3,500 - 48155 Subpoenas 8,155 10,000 10,000 10,000
48180 Advertising 49,050 30,000 49,050
Total Other Revenue 3,619,160 200,000 152,550 65,000
Reimbursements & Contributions
48000 Animal Shelter Donations 450 25,000 - -
48010 Donations 11,750 50,000 6,500 -
48015 Emergency Kit Backpacks 3,579 2,000 2,000 2,000
48025 Homeless Meters - 1,000 100 -
48030 Lifeguard Training - SA College - 10,000 10,000 15,000 48060 Miscellaneous 33,744 35,000 65,000 135,000
48070 Other Agencies 49 5,000 5,000 -
48055 Recreation - Administrative Fees - - -
48075 Property Damage - 5,000 5,000 -
48080 Reimbursements-School District 146,367 45,000 106,100 60,000 48085 Workers' Compensation Insurance 132 - - -
48095 Solid Waste Contractual 7,637 100,000 - -
48100 LB School District - School Officer 171,536 181,000 170,000 181,000 48175 CR&R Regulatory Fee 471,203 436,600 471,200 501,300 Total Reimbursements and Contributions 846,447 895,600 840,900 894,300 Transfers In
49112 Transfer In from CIP - - - 1,423,200
49116 Donations - - - -
49118 Transfer In from CIP 525,000 800,000 800,000.000 - 49174 Donations 15 - - -
49175 Transfer In from CIP 110 - - -
49616 Donations 2,862,500 1,500,000 1,700,000 -
Total Reimbursements and Contributions 3,387,625 2,300,000 2,500,000 1,423,200 GENERAL FUND - TOTAL $ 101,800,949 $ 97,927,500 $ 100,112,847 $ 101,806,100 MEASURE LL FUND (113)
41400 TOT-Short Term Lodging $ 146,862 $ 271,000 $ 271,000 160,000 41410 Transient Occupancy Tax 2,740,231 3,000,000 3,150,000 3,213,000 47005 Interest Earnings 43,778 90,000 90,000 85,500
MEASURE LL FUND - TOTAL 2,930,871 3,361,000 3,511,000 3,458,500 City of Laguna Beach 35 Proposed Budget Fiscal Year 2026-27 47 of 319

REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED CAPITAL IMPROVEMENT FUND (116)
41000 Real Property Transfer Tax 717,437 700,000 700,000 650,000 41005 Building Construction Tax 124,395 110,000 110,000 100,000 41405 Trans Occupancy Tax 6,932,182 6,740,000 6,500,000 6,760,000 44045 Auto Immobilization Fee - 1,000 1,000
45100 Grant Revenue - State 1,225,000 - - -
46005 Admin Citations-Police 12,241 20,000 45,000 30,000 46020 Municipal Code Fines-Other 14,153 15,000 15,000 20,000 46025 Municipal Code Fines Dmv Holds 135,274 126,000 135,000 140,000 46030 Municipal Code Fines-Parking 961,514 575,000 1,000,000 600,000 46035 Vehicle Code Fines 4,041 150,000 5,000 5,000
47005 Interest Earnings 1,981 - - -
49110 Transfer from General Fund - - 150,000 -
49122 Transfer from Park In-Lieu -
49141 Transfer from Wildfire Safety & Fire Mitigation Fund - - 739,000 - 49122 Transfer in from Park-in-Lieu 47,058
49124 Transfer in from Drainage 85,497
CAPITAL IMPROVEMENT FUND - TOTAL 10,128,218 8,437,000 9,400,000 8,437,555 PARKING FUND (118/618)
42xxx Parking Meter Zones 6,174,187 6,073,200 6,500,000 6,680,500 42xxx Parking Lot Meters & Fees 3,304,354 3,505,100 3,705,100 3,842,000 42115 Parking Permits 998,709 412,000 412,000 950,000
44345 Electric Vehicle Charging Station 52,053 25,700 80,700 28,200 47120 Miscellaneous Rents 216,290 206,000 206,000 226,600 48020 Festival Parking Plan Reimbursement 38,004 51,500 51,500 71,000 48060 Reimburse Miscellaneous 1,667 - - -
48135 Miscellaneous Income (401) 350,000 - -
48140 Parking Meter Bag 100,485 77,200 77,200 84,900
49120 Transfer in from Parking-in-Lieu - - 1,038
PARKING FUND - TOTAL 10,885,348 10,700,700 11,032,500 11,884,238 GAS TAX FUND (132/632)
42500 OCTA Gas Tax Exchange - - - -
41015 Gasoline Tax - Section 2105 142,821 146,300 147,705 150,300 41020 Gasoline Tax - Section 2106 96,891 97,600 99,020 100,700 41025 Gasoline Tax - Section 2107 189,464 199,700 197,410 201,000 41030 Gasoline Tax - Section 2107.5 5,000 5,000 5,000 5,000 41035 Gasoline Tax - Section 2103 219,613 209,200 220,300 224,700 41036 Road Maintenance Rehabilitation Account (RMRA) 627,322 603,100 - - 41310 Sales Tax - Measure M 586,303 615,800 - -
47005 Investment Earnings 117,955 50,000 50,000 30,000
49202 Transfer from Measure M Fund - - 615,800 -
49616 Transfer from Capital Improvement Fund 700,000 - - - GAS TAX FUND - TOTAL 2,685,369 1,926,700 1,335,235 711,700 STREET LIGHTING & UTILITY FUND (134/634)
41200/41205 Current Secured 1,543,349 1,605,800 1,629,000 1,661,600 41210 Current Unsecured 50,523 51,000 51,000 55,000
41215 Interest & Penalties 3,414 2,100 2,100 3,400
41220 Other Property Taxes 732,791 729,600 750,000 750,000 41225 Prior Years 13,611 7,300 7,300 8,000
41235 Public Utility 16,476 20,800 20,800 16,800
41240 Supplemental Apportionment 37,979 20,800 20,800 30,000 41245 Homeowners Property Tax Relief 6,025 6,300 6,300 6,100 47005 Investment Earnings 190,016 150,000 150,000 155,000 STREET LIGHTING & UTILITY FUND TOTAL 2,594,184 2,593,700 2,637,300 2,685,900 WASTEWATER FUND (137/637)
44305/41200 Wastewater Service Charges 10,983,747 11,912,600 11,313,000 11,313,000 City of Laguna Beach 36 Proposed Budget Fiscal Year 2026-27 48 of 319

REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED 44300 Wastewater Connection Charges 102,329 110,000 110,000 100,000 47005 Investment Earnings 536,180 100,000 200,000 200,000 45000 Hazard Mitigation Grant-Irvine Cove - - - -
48060 Reimburse Miscellaneous 676,663 - 676,665 676,700 48065 North Coast Interceptor - 60,000 60,000 60,000
48135 Miscellaneous Income 34,143 - - -
48160 Loan Proceeds - 1,500,000 - -
WASTEWATER FUND - TOTAL 12,333,062 13,682,600 12,359,665 12,349,700 TRANSIT FUND (310)
41010 Transportation Tax - Operating 1,433,700 1,496,000 1,496,000 1,480,400 42135 Lot 16 - Act V Parking 109,843 100,000 100,000 100,000 44060 Bus Charter Fees 115,352 50,000 100,000 52,000
45000 Grant Revenue - Federal 410,105 854,000 854,000 - 45100 Grant Revenue - State 460,362 34,900 34,900 34,900 45200 Grant Revenue - Local 120,634 1,214,300 2,885,390 1,260,400 47005 Interest Earnings 15,547 - - -
47120 Miscellaneous Rents 415 - - -
48075 Reimburse Property Damage - - - -
49118 Transfer from Parking Fund 3,673,480 - 4,940,100 2,000,000 49203 Transfer from Senior Mobility Transportation Fund - - 50,300 53,255 44096 Laguna Local Passenger Fares - - - 391,000
44100 Festival Reimbursement - - - 42,000
48080 Reimburse School District - - - 14,000
TRANSIT FUND - TOTAL 6,339,438 3,749,200 10,460,690 5,427,955 TRANSPORTATION INFRASTRUCTURE (119)
47005 Interest Earnings 51,788 30,000 - -
TRANSPORTATION INFRASTRUCTURE - TOTAL 51,788 30,000 - - SOUTH LAGUNA (136)
42111 Parking Meters - South Laguna - - - 150,000
42125 Lot 22 - Aliso Beach Lot 780,793 925,000 - 945,000 47005 Interest Earnings 462,211 570,000 - 525,000
48135 Miscellaneous Income - 50,000 - 50,000
SOUTH LAGUNA - TOTAL 1,243,004 1,545,000 - 1,670,000
DISASTER RELIEF (140)
47005 Interest Earnings 192,310 150,000 - 142,500
DISASTER RELIEF - TOTAL 192,310 150,000 - 142,500
AQMD (143)
42515 Vehicle Registration Fees - - - 30,000
AQMD - TOTAL - - - 30,000
HOUSING FUND (146)
41400 TOT-Short Term Lodging 81,637 65,000 - 110,000
HOUSING FUND - TOTAL 81,637 65,000 - 110,000
WILDFIRE MITIGATION FUND (141)
45200 Grant Revenue - Federal - 1,094,250 - -
49134 Transfers In from Street Light - - - 1,000,000
49116 Transfer In from CIP - - - 1,000,000
49113 Transfers in from MLL - - - 200,000
WILDFIRE MITIGATION FUND - TOTAL - 1,094,250 - 2,200,000 CULTR AND ECON STEWARDSHIP FUND (149)
49112 Transfers In from BID - - 750,000
CULTR AND ECON STEWARDSHIP FUND - TOTAL - - - 750,000
SMP FUND (203)
45200 Grant Revenue - Local - - - 53,255
SMP FUND - TOTAL - - - 53,255
City of Laguna Beach 37 Proposed Budget Fiscal Year 2026-27 49 of 319

REVENUE DETAIL

ALL FUNDS
2024-2025 2025-2026 2025-2026 2026-2027

OBJECT ACCOUNT ACTUAL ADOPTED YEAR-END ESTIMATE PROPOSED MEASURE M FUND (201)
41310 Sales Tax Measure M - - - 621,800
47005 Investment Earnings 20,000
MEASURE M FUND - TOTAL - - - 641,800
ROAD MAIN REHAB FUND - (202)
41310 Road Maint Rehab Acct (RMRA) - - - 645,000
47005 Investment Earnings 20,000
ROAD MAIN REHAB FUND - TOTAL - - - 665,000
TOTAL MAJOR FUNDS $ 151,266,178 $ 145,262,650 $ 150,849,237 $ 153,024,203 City of Laguna Beach 38 Proposed Budget Fiscal Year 2026-27 50 of 319

GENERAL FUND ANALYSIS

REVENUE SUMMARY
As shown on the Revenue Summary, the City relies on the General Fund as its primary source of operating revenues. The chart below provides an overview of the history of General Fund revenues. The additional charts on succeeding pages provide a history for significant components of the General Fund revenue, including property tax, sales tax, transient occupancy tax, and investment income.

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EXPENDITURE BY DEPARTMENT
General Fund expenditures for the City of Laguna Beach reflect the City's commitment to delivering high-quality municipal services to residents, visitors, and businesses. The FY 2026-27 Proposed General Fund budget totals approximately $101.1 million across twelve departments, spanning public safety, infrastructure, administration, and community services.

Public safety represents the largest share of General Fund expenditures, with the Police Department ($26.6 million), Fire Department ($22.1 million), and Marine Safety Department ($4.9 million) collectively accounting for approximately 53 percent of the total General Fund budget. This concentration reflects Laguna Beach's status as a full-service city and its obligation to protect both a permanent population of approximately 22,564 residents and an estimated three million annual visitors.

Public Works and Utilities is the second largest General Fund allocation at $15.0 million, supporting the maintenance and operation of the City's 93 miles of streets and roads, sidewalks, trails, sewer infrastructure, and public facilities. Community Development ($10.4 million) and the City Manager's Office ($10.5 million, which includes Information Technology and Cultural Arts) round out the top five departments by General Fund allocation.

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PROPERTY TAX

SALES TAX
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TRANSIENT OCCUPANCY TAX

INVESTMENT INCOME
Does not include unrealized gain/loss.

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ALL FUNDS ANALYSIS

ALL FUNDS REVENUE SOURCE

ALL FUNDS EXPENDITURE BY DEPARTMENT
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REVENUES

DESCRIPTION OF KEY REVENUE SOURCES

PROPERTY TAX
All real and tangible personal property in the State is subject to a property tax equal to 1% of its "full cash value." Valuations of real property are frozen at the value of the property in 1975, with an allowable adjustment of up to 2% per year for inflation. However, property is reassessed to its current value when a change of ownership occurs. In addition, new construction is assessed at its current value.

PROPERTY TAX IN LIEU OF VEHICLE LICENSE FEE
In FY 2004-2005, cities and counties began receiving additional property tax to replace vehicle license fee (VLF) revenue that was cut when the state repealed the state general fund backfill for the reduction in VLF.

This property tax in lieu of VLF grows with the change in gross assessed valuation of taxable property in the jurisdiction from the prior year. Property tax in lieu of VLF allocations are in addition to other property tax apportionments.

SALES TAX
The City's share of sales tax is equal to 1% of total taxable sales generated within the City (or 1% of the

7.75% local sales tax rate). The balance of the local sales tax rate is distributed to the County of Orange, the State of California and the Orange County Transportation Authority.

TRANSIENT OCCUPANCY TAX
Hotel/motel guests within the City of Laguna Beach pay a transient occupancy tax ("bed tax") of 12% of the room charge for stays of thirty (30) days or less. The General Fund receives bed tax of 10% of the room charge, the Measure LL Fund receives bed tax of 2%.

LAGUNA BEACH TOURISM MARKETING DISTRICT
The Laguna Beach Tourism Marketing District (LBTMD) is desgined to provide specific benefits to the hotels by increase room night sales. Visit Laguna Beach is responsible for managing the LBTMD programs and presenting an annual report to the City Council at the end of each year of operation.

USE OF MONEY AND PROPERTY
This revenue category includes interest the City earns on its cash balances as well as rents it collects from various City owned property.

BUSINESS LICENSE TAX
All businesses in the City, with the exception of certain exempt concerns, pay a business license tax depending on type of business and gross receipts.

LICENSES AND PERMITS
Revenue in this category is generated from a variety of licenses and permits issued by the City such as animal licenses, building permits, grading permits and conditional use permits.

FROM OTHER AGENCIES
This revenue category reflects subventions and other payments received from other governmental agencies (federal, state and county). The majority of this revenue is from the Home Owners Property Tax Relief.

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REVENUES

DESCRIPTION OF KEY REVENUE SOURCES

CHARGES FOR CURRENT SERVICES
Revenue in this category is generated from fees collected for specific City services including police and fire service charges, land use planning fees, recreation fees, refuse charges, etc.

FRANCHISE TAX
This revenue is generated from taxes paid by businesses that have a franchise in the City involving use of the public right-of-way (e.g. cable television, natural gas and electric).

PARKING METERS AND FEES
Revenue is generated from parking meters and City-owned parking lots as well as from resident, business and shopper parking permits.

PARKING IN-LIEU FEES
When additions are made to a structure in the downtown area or there is a change in use that necessitates more parking, additional parking must be provided and/or in -lieu parking certificates equal to the number of spaces required must be purchased.

HOUSING IN-LIEU FEES
The California Government Code requires new housing developments to provide, where feasible, housing units for low income people. When developing three or more units in Laguna Beach, the City requires an in-lieu fee if the developer does not provide the affordable housing.

PARK IN-LIEU FEES
The City requires the dedication of land and/or the payment of a fee as a condition of approval for a tentative subdivision map or a parcel map. This in-lieu fee varies depending on density.

DRAINAGE IN-LIEU FEES
This fee is levied as a condition of approval for a final subdivision map and is used to defray the costs of needed drainage facilities such as new storm drains. This in-lieu fee varies depending on density.

ART IN-LIEU FEES
Depending on the size of a project, developers are required to install a public art piece or contribute funds for this purpose equal to one and one-quarter percent of the project's total value.

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REVENUES
IN LIEU CONTRIBUTIONS – USE OF MONEY

PARKING IN-LIEU
For areas designated by the City Council to be hardship areas and for which special districts are formed for the purpose or providing central or common parking facilities, the City Council may grant relief from the requirements to the extent that an individual property owner or lessee participates in or contributes to parking in the central facility by acquiring in-lieu maximum of three certificates for any one site, unless additional certificates are approved by the City Council as part of a public/private partnership project.

LBMC 25.52.004.

PARK IN LIEU
The money collected hereunder shall be used only for the purposes of providing park or recreational facilities reasonably related to serving the subdivision by way of the purchase of necessary land or, if the City Council deems that there is sufficient land available for the subdivision, for improving of such land for park and recreational purposes. LBMC 21.08.130.

ART IN LIEU
In lieu of acquiring and installing an art work, project applicants may contribute funds to the art in public places fund established pursuant to LBMC § 1.09.070 equal to one and one quarter percent of the total project valuation. The in-lieu fee shall be paid by the project applicant at the time of final subdivision map approval or issuance of a certificate of occupancy, as may be applicable, unless otherwise provided by the city council. Project applications shall indicate on their art in public places application that they wish to make an in-lieu contribution. All moneys in this fund are required for the acquisition and installation of public art works. LBMC 1.09.010.

DRAINAGE
Central Local Drainage Area Fund. A special fund is established called the “Central Local Drainage Area, Planned Local Drainage Facilities Fund.” All fees collected by the city pursuant to subsection (d) shall be deposited in said special fund. All moneys in said special fund shall be expended for the construction of local drainage facilities within the Central Local Drainage Area, and for any other purpose permissible under LBMC 21.08.160.

HOUSING IN LIEU
The City shall maintain an In-lieu Housing Fund. Payment into the fund shall provide an alternative to the provision of extremely-low to moderate-income housing in new developments, whenever the provision of such housing is deemed infeasible. Payment of an in-lieu housing fee shall also be required for conversion of two-family and multi-family developments into fewer residences, whenever such residences are located in medium or high-density zones and conform to the density standards of such zones. Such fee shall also be required for demolition or conversion of residential units located in mixed-use developments in commercial zones, and for removal of extremely-low to moderate-income housing in the Coastal Zone, which comprises the entire City with the exception of the Sycamore Hills area off El Toro Road. The fund may be expended for any costs directly related to the production or preservation of extremely-low, verylow, low and moderate-income housing and special needs housing/facilities in the City of Laguna Beach, including the following: 1) site improvements and infrastructure facilities; 2) acquiring suitable sites or writing down land costs for sites; 3) planning and engineering services; 4) grants; and 5) other costs such as subsidies, as deemed appropriate by the City Council.

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Section III
Expenditures
Each of the above departments is further broken down by division and the budgets for each division are shown within their respective departments. The Organization Chart on the next page shows all the City’s operating departments and divisions and how they are organized within the Expenditure Section of this budget.

For the most part, all the expenditure items within each division are funded from a single Fund source; that Fund is shown at the top right-hand corner of the division budget. In the few cases where a particular expenditure item is funded from a source other than the Fund shown at the top of the division budget, a footnote is included indicating the source of funding.

For a broad overview of the Expenditure Budget and a more detailed picture of the funding source for each department, see the charts and tables entitled “Sources & Uses of Funds” of this budget.

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City of Laguna Beach 48 Proposed Budget Fiscal Year 2026-27 60 of 319
General
Government
City of Laguna Beach 49 Proposed Budget Fiscal Year 2026-27 61 of 319

GENERAL GOVERNMENT

BUDGET STRUCTURE
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GENERAL GOVERNMENT

SUMMARY OF SERVICES
The General Government Operations provide the legislative and chief executive functions of the City. Included are the elected positions in the City - City Councilmembers, City Clerk and City Treasurer. The City Manager and City Attorney are appointed.

CITY COUNCIL
The five-member City Council is elected at large. Each Councilmember serves a four-year term. The Council is responsible for the legislative functions of the City. Its regular meetings are generally held on two Tuesdays each month starting at 5:00 p.m.; special meetings may occur as needed throughout the year; all meetings of the City Council are noticed in advance in accordance with the Brown Act.

In order to secure greater input regarding issues of community interest and concern, the City Council has created commissions, boards, and standing committees including but not limited to: Arts Commission; Design Review Board; Personnel Board; Planning Commission; Heritage Committee; HIV Advisory Committee; Housing and Human Services Committee; Environmental Sustainability Committee; Parking, Traffic, and Circulation Committee; Emergency Disaster Preparedness Committee; Citizens’ Audit Review & Investment Advisory Committee; Recreation Committee; and View Restoration Committee.

CITY MANAGER
Under the provisions of the Municipal Code, the City Manager is responsible for the administrative functions of the City. All City Department Heads report to the City Manager who, in turn, reports to the City Council, with the exception of the City Clerk and City Treasurer, both of whom are elected officials under the City’s Municipal Code.

The Executive Assistant assists the City Manager and the five Councilmembers.

CITY ATTORNEY
The City Attorney advises City officers in all legal matters pertaining to the business of the City. The department budget provides funds for legal services related to general City activities and for civil litigation. City Attorney services are provided via a contract with a private law firm, Best Best & Krieger, LLP. The contract provides for a retainer for hours of legal services per month, with additional litigation billed on a per-hour basis. The department budget includes funds for retention of special counsel when Best Best & Krieger, LLP has a conflict of interest, or when the City requires specialized expertise. Funds to pay for the Orange County District Attorney to prosecute Municipal Code violations are also included in this budget.

CITY CLERK
The City Clerk is elected by the City’s electorate and serves a four-year term. The department is comprised of three employees, the City Clerk, Deputy City Clerk, and Records Manager. The City Clerk is the City’s Legislative Administrator whose duties include: preparation of agendas, council packets, minutes and recaps for all City Council meetings; ensuring that all regular City Council meetings are videotaped and recorded; administration of the City’s records management system; processing of ordinances, resolutions, contracts, agreements, deeds and easements, in-lieu certificates, historic register applications, tort claims, appeals and subpoenas; responding to public records requests and ensuring that all documents are accurate, safe, organized and properly scanned and filed consistent with the goal of providing transparency to the public; and management, preparation and posting and/or publishing of legal and public notices in accordance with the law. The City Clerk’s office manages the interviews and appointments to all City Committees, Commissions, Boards and Task Forces; and the City Clerk performs domestic partnership registrations and civil marriages. The City Clerk’s office administers and files oaths of office and provides notary services to the City and the public.

The City Clerk also serves as the City’s Election Official, Fair Political Practice Commission’s official, and is responsible for municipal elections and ensuring that filing requirements are adhered to by elected as well as appointed officials pursuant with the Political Reform Act. The City Clerk is also responsible for maintaining and managing the required AB 1234 Ethics requirements. The City Clerk’s Department serves as the resource center for the public, and provides information about various documents and/or referrals to other sources.

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GENERAL GOVERNMENT

SUMMARY OF SERVICES
Goals and Accomplishments
• Updated agendas and City website to clarify for the public how to effectively provide input to their City representatives.
• Contracted with Language Network to ensure the City has on-demand language services, such as interpreters and ASL, as needed.
• Created e-signature policy to provide standards for allowing electronic and digital signatures as appropriate.

Performance Measures
Performance Measure 2024-25
Actuals
Council meetings supported (Agendas, packets, recaps, minutes, Zoom meetings) 40 Public records requests 770
FPPC filings 39
City Council resolutions 104
Ordinances 18
New contracts/amendments 180
Civil marriage ceremonies 200
Domestic partnerships 0
Notarizations 121

CITY TREASURER
The City Treasurer is elected by the City’s electorate and serves a four-year term. The City Treasurer is compensated for approximately twenty-seven hours per week. The Treasurer is the primary banker for the City and serves as the liaison between multiple banks or institutions that provide depository or custody services.

The Treasurer is the administrator for banking services, responsible for the investment of funds, cash flow preparation and management.

The City Council has annually delegated the investment responsibilities to the Treasurer who also serves as the Chief Investment Officer. In that capacity, the Treasurer invests money in accordance with the City Investment Policy and California Government Code, prepares a monthly investment report, selects and manages broker/dealers and annually recommends investment policy updates to the City Council for consideration.

The City Treasurer is responsible for Assessment District bond administration and serves as the trustee/liaison for the bondholders and homeowners in the districts. This includes management of an outside trustee, fiscal agent, and contracted district administration. Tasks include establishing annual levy by district, bond payments, continuing disclosures, delinquency management and evaluation of refunding opportunities. Periodic reviews of the Transient Occupancy Tax and Laguna Beach Marketing District Tax are performed by the Treasurer.

Accomplishments
• Investments
• Prepare a monthly report of the Treasurer for the Director of Finance withing the first fifteen days of each calendar month detailing all money in the various funds in the city treasurer as of the first calendar day of the month.

City of Laguna Beach 52 Proposed Budget Fiscal Year 2026-27 64 of 319

GENERAL GOVERNMENT

SUMMARY OF SERVICES
• Prepare a monthly report for investments in accordance with the Investment Policy and California Government Code 53646.
• Coordinate an independent auditor review of investments to validate compliance with the City Council approved investment policy.
• Assessment Districts
• Coordinate the annual levy for active assessment districts, ensure that payoffs are removed from property tax rolls.
• Analyze tax collections, identify bond calls, recalculate reserves, and pay bonds on a timely basis. • Number of parcels included in districts: 642
• Continuing Disclosure: Complete Annual Reports by December 31 • Cause the Continuing Disclosures Required to be filed with the MSRB/distribute to private placements on a timely basis
Performance Measures
Performance Measure 2024-25
Actuals
Number of bank accounts maintained for the City 12
Number of trustee accounts maintained for the Assessment Districts 43 City of Laguna Beach 53 Proposed Budget Fiscal Year 2026-27 65 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ALL DIVISIONS 1101 / 1301 / 1401 / 1501

MAJOR CATEGORY OF EXPENDITURE
Salaries and
Benefits
Maintenance and
Operations Special Programs Capital Outlay Capital Projects City Council 140,900 36,100 0 0 0 $ 177,000
City Clerk 593,200 172,800 25,000 0 0 $ 791,000
City Treasurer 201,200 101,200 0 0 0 $ 302,400
City Attorney 1,215,100 906,700 0 0 0 $ 2,121,800
Total $ 2,150,400 $ 1,216,800 $ 25,000 $ - $ - $ 3,392,200 City Council
5%
City Clerk
24%
City Treasurer
9%
City Attorney
62%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 54 Proposed Budget Fiscal Year 2026-27 66 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ALL DIVISIONS 1101 / 1301 / 1401 / 1501
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 532,073 1,308,600 1,337,500
51005 Salaries, Part Time 53,611 56,100 51,900
51010 Salaries, Overtime 144 4,500 -
53010 New Sick Leave Payoff 3,600 3,600 6,000
53015 Vacation Payoff 14,400 13,800 19,000
53039 Other Benefits 704 - 64,400
53040 Workers Compensation 2,800 3,500 6,300
53045 Employee Group Insurance 56,900 162,600 228,400
53050 Medicare Insurance 8,900 20,100 20,600
54000 P.E.R.S. Retirement 119,112 152,800 155,400
54010 P.A.R.S. Retirement 1,705 2,000 1,700
54015 PERS Unfunded Liability - 86,600 259,200
SUBTOTAL 793,949 1,814,200 2,150,400

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 21,914 67,700 48,400
55006 Electricity 6,140 10,600 11,200
55008 Water 419 5,500 5,800
55010 Telephone 9,292 22,000 23,300
55016 Materials And Supplies 39,391 31,700 69,900
55022 Rents and Leases 381 10,000 16,600
55026 General Insurance 7,624 5,600 12,000
55030 Repairs & Maint. Other - 400 -
55032 Printing 5,051 7,100 7,000
55034 Advertising - 14,000 -
55036 Contractual Services 2,418,803 852,400 993,500
55044 Postage - - 1,200
55047 IT Subscriptions 99 - 27,900
SUBTOTAL 2,509,114 1,027,000 1,216,800

SPECIAL PROGRAMS
72002 Legal Notices 24,672 - 25,000
SUBTOTAL 24,672 - 25,000
GRAND TOTAL 3,327,735 2,841,200 3,392,200
City of Laguna Beach 55 Proposed Budget Fiscal Year 2026-27 67 of 319

GENERAL GOVERNMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ALL DIVISIONS 1101 / 1301 / 1401 / 1501
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Council 5 5 5
City Clerk 1 1 1
Deputy City Clerk 1 1 1
Records Management Coordinator¹ 0 0 1
City Treasurer 1 1 1
City Attorney 0 1 1
Assistant City Attorney 0 2 2
Paralegal 0 1 1
TOTAL PERSONNEL 8 12 13
TOTAL COST 458,500 1,364,700 1,389,400
¹ One Records Management Coordinator added in Fiscal Year 2026-27 budget.

City of Laguna Beach 56 Proposed Budget Fiscal Year 2026-27 68 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CITY COUNCIL 1101
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51005 Salaries, Part Time 53,611 56,100 51,900
53039 Other Benefits 84 - 3,800
53045 Employee Group Insurance - - 81,600
53050 Medicare Insurance 824 900 700
54000 P.E.R.S. Retirement 1,300 - 1,200
54010 P.A.R.S. Retirement 1,705 2,000 1,700
SUBTOTAL 57,524 59,000 140,900

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 9,967 24,500 24,500
55010 Telephone 6,695 6,600 7,000
55016 Materials And Supplies 8,797 1,900 1,900
55032 Printing - 1,000 1,000
55036 Contractual Services 1,438 1,700 1,700
SUBTOTAL 26,897 35,700 36,100
GRAND TOTAL 84,421 94,700 177,000
City of Laguna Beach 57 Proposed Budget Fiscal Year 2026-27 69 of 319

GENERAL GOVERNMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CITY COUNCIL 1101
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Council 5 5 5
TOTAL PERSONNEL 5 5 5
TOTAL COST 54,500 56,100 51,900
City of Laguna Beach 58 Proposed Budget Fiscal Year 2026-27 70 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CITY CLERK 1301
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 277,156 294,300 388,700
51010 Salaries, Overtime 144 4,500 -
53010 New Sick Leave Payoff 2,400 2,400 2,400
53015 Vacation Payoff 5,000 4,800 4,900
53039 Other Benefits 87 - 7,600
53045 Employee Group Insurance 41,800 46,000 61,800
53050 Medicare Insurance 4,105 4,200 5,600
54000 P.E.R.S. Retirement 73,894 33,500 44,100
54015 PERS Unfunded Liability - 53,200 75,400
SUBTOTAL 406,686 445,500 593,200

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 3,166 6,100 6,100
55006 Electricity 4,085 3,800 4,000
55008 Water 231 300 300
55010 Telephone 1,065 1,300 1,400
55016 Materials And Supplies 25,192 18,800 25,000
55022 Rents and Leases 381 - 10,300
55026 General Insurance 4,555 3,900 4,900
55030 Repairs & Maint. Other - 400 -
55032 Printing 5,051 6,100 6,000
55034 Advertising - 14,000 -
55036 Contractual Services 109,715 40,000 103,800
55047 IT Subscriptions 99 - 11,000
SUBTOTAL 153,541 94,700 172,800

SPECIAL PROGRAMS
72002 Legal Notices 24,672 - 25,000
SUBTOTAL 24,672 - 25,000
GRAND TOTAL 584,899 540,200 791,000
City of Laguna Beach 59 Proposed Budget Fiscal Year 2026-27 71 of 319

GENERAL GOVERNMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CITY CLERK 1301
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Clerk 1 1 1
Deputy City Clerk 1 1 1
Records Management Specialist 0 0 1
TOTAL PERSONNEL 2 2 3
TOTAL COST 279,900 294,300 388,700
City of Laguna Beach 60 Proposed Budget Fiscal Year 2026-27 72 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CITY TREASURER 1401
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 122,913 129,200 123,700
53010 New Sick Leave Payoff 1,200 1,200 1,200
53015 Vacation Payoff 9,400 9,000 9,200
53039 Other Benefits 87 - 5,200
53040 Workers Compensation 700 900 900
53045 Employee Group Insurance 15,100 16,600 20,900
53050 Medicare Insurance 1,926 1,800 1,800
54000 P.E.R.S. Retirement 28,329 14,600 14,300
54015 PERS Unfunded Liability - 33,400 24,000
SUBTOTAL 179,655 206,700 201,200

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 3,616 6,500 3,600
55006 Electricity 2,054 1,800 1,900
55008 Water 189 200 200
55010 Telephone 1,071 1,300 1,400
55016 Materials And Supplies 5,402 1,000 1,000
55022 Rents and Leases - - 2,900
55026 General Insurance 2,038 1,700 2,200
55036 Contractual Services 70,712 110,700 88,000
SUBTOTAL 85,083 123,200 101,200
GRAND TOTAL 264,738 329,900 302,400
City of Laguna Beach 61 Proposed Budget Fiscal Year 2026-27 73 of 319
City of Laguna Beach 62 Proposed Budget Fiscal Year 2026-27 74 of 319

GENERAL GOVERNMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CITY TREASURER 1401
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Treasurer 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 124,100 129,200 123,700
City of Laguna Beach 63 Proposed Budget Fiscal Year 2026-27 75 of 319

GENERAL GOVERNMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CITY ATTORNEY 1501
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 132,005 885,100 825,100
53010 New Sick Leave Payoff - - 2,400
53015 Vacation Payoff - - 4,900
53039 Other Benefits 446 - 47,800
53040 Workers Compensation - - 2,700
53045 Employee Group Insurance - 100,000 64,100
53050 Medicare Insurance 2,046 13,200 12,500
54000 P.E.R.S. Retirement 15,589 104,700 95,800
54015 PERS Unfunded Liability - - 159,800
SUBTOTAL 150,084 1,103,000 1,215,100

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 5,165 30,600 14,200
55006 Electricity - 5,000 5,300
55008 Water - 5,000 5,300
55010 Telephone 460 12,800 13,500
55016 Materials And Supplies - 10,000 42,000
55022 Rents and Leases - 10,000 3,400
55026 General Insurance 1,030 - 4,900
55036 Contractual Services 2,236,938 700,000 800,000
55044 Postage - - 1,200
55047 IT Subscriptions - - 16,900
SUBTOTAL 2,243,593 773,400 906,700
GRAND TOTAL 2,393,677 1,876,400 2,121,800
City of Laguna Beach 64 Proposed Budget Fiscal Year 2026-27 76 of 319
City of Laguna Beach 65 Proposed Budget Fiscal Year 2026-27 77 of 319

GENERAL GOVERNMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CITY ATTORNEY 1501
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Attorney 0 1 1
Assistant City Attorney 0 2 2
Paralegal 0 1 1
TOTAL PERSONNEL 0 4 4
TOTAL COST - 885,100 825,100
City of Laguna Beach 66 Proposed Budget Fiscal Year 2026-27 78 of 319
City Manager
City of Laguna Beach 67 Proposed Budget Fiscal Year 2026-27 79 of 319

CITY MANAGER

BUDGET STRUCTURE
City of Laguna Beach 68 Proposed Budget Fiscal Year 2026-27 80 of 319

CITY MANAGER

SUMMARY OF SERVICES

CITY MANAGER
The City Manager is responsible for the administrative functions of the City. All City Department Heads report to the City Manager who, in turn, reports to the City Council. The Department has five (5) positions: City Manager, Assistant City Manager (2) Executive Assistant, Senior Management Analyst.

The City Manager is responsible for the administrative functions of the City. All City Department Heads report to the City Manager, who in turn reports to the City Council. The City Manager’s Department consists of five (5) positions:

City Manager, one (1) Assistant City Managers, an Executive Assistant, and a Senior Management Analyst.

While several other divisions report directly to the City Manager, such as Communications and Information Technology, they are not formally part of the City Manager’s Department. These functions operate independently but under the general oversight of the City Manager due to their cross-departmental roles and strategic importance.

In addition, Environmental Sustainability, Legislative Affairs and Grants, and Housing and Homeless Services are not divisions, but rather program areas of direct responsibility within the City Manager’s Office, managed through specific staff assignments or coordination with external committees. These areas represent high-priority policy initiatives and are supported through dedicated staff or consultants who focus on Council goals related to sustainability, legislative advocacy, grant acquisition, housing programs, and homeless services.

Environmental Sustainability Program - This program area is dedicated to protecting and preserving the natural resources of the community by developing and implementing a range of environmental programs. The division provides essential services aimed at promoting sustainability measures that will reduce impacts on the natural environment as well as guide the City towards meeting the City Council’s goal of becoming a Net Zero community by 2045 and is the liaison to the Environmental Sustainability Committee.

Legislative Affairs and Grants Program - This program area is responsible for advocating for the City's interests at the local, state, and federal levels and researching and securing grants for City projects and programs. The division tracks legislation, analyzes its potential impact on the City, recommends positions, and builds coalitions of support to advance the City's interests. Additionally, the division advocates for the City's priorities, and provides support to elected officials on legislative matters. Overall, the legislative affairs division ensures the City's voice is heard on critical issues and that its interests are effectively represented at all levels of government.

Housing and Homeless Services Program - This program area leads the City’s housing and homeless programs and is also the liaison to the Housing and Human Services Committee. In particular, the division is responsible for implementing a range of Housing Element programs, aimed at increasing the availability of affordable housing and reducing the number of at-risk households. At the same time, the division oversees the operations of an enrollment based homeless shelter that provides individuals with access to local and regional resources aimed at ending their homelessness. By taking a comprehensive approach that addresses housing and homelessness, the division is helping create a stronger, more inclusive community for all residents.

FY 2026-27 Performance Measures
Number of proactive communications sharing meeting information with residents Successful completion of Council's Calendar Year Priorities Overall sense of community satisfaction rating

INFORMATION TECHNOLOGY
This division provides information technology support for the City's enterprise computer network, applications, and phone system, including the operation, maintenance, repair and/or upgrades of network hardware and client workstations. IT also serves as the lead for new software and hardware implementations for the City. The division currently has eight (9) positions, plus outside contractual services: IT Manager, Security Administrator, Network Administrator, Project Manager, three (3) Senior Information Technology Analyst, Systems Analyst, and an Information Systems Specialist. Primary responsibilities include the following: day-to-day network center operation, City of Laguna Beach 69 Proposed Budget Fiscal Year 2026-27 81 of 319

CITY MANAGER

SUMMARY OF SERVICES
including the provision of a safe and secure environment for centralized data libraries and equipment; maintenance of documentation for hardware and application software components: support for email, cybersecurity defenses, routine installation, troubleshooting and repair for servers, switches, cabling, personal computers, and related peripherals; formulation and review of client/server procedures, software platforms and the acquisition of assets to ensure overall systems compatibility and the maintenance of a technologically unified workforce; provide city-wide security training and coordination for compatible and cohesive data formats, and general implementation assistance of information technology to other city departments.

Accomplishments and Initiatives
• Implementation of new network hardware for Police Department. • Implementation of Tyler Payroll System
• Energov Improvements
• Public Portal for Permits and Entitlement Applications • Digital Plan Reviews
• Public Works Right of Way Permit Application
• Continue to harden and protect the City's cybersecurity posture • Network and Switch Upgrades
• Immutable Backups
• Incidence Response Planning
Performance Measures
Performance Measure 2024-25
Actuals
Tickets Completed 1350
Mobile Devices Deployed (Tablets, and Phones) 39
Computers Deployed 85
Project Completion 16
FY 2026-27 Performance Measures
IT Help Desk Calls - customer satisfaction rating

CULTURAL ARTS
The Cultural Arts Department is comprised of two (2) divisions: the Arts Commission and the Laguna Beach Tourism Marketing District. A description of the services provided by each division is as follows:

Arts Commission - The Arts Commission consists of seven (7) members and one (1) alternate appointed by the City Council. The Commission makes recommendations to the City Council regarding policies and art related matters.

The Commission organizes special programs that include Music in the Park, Sunset Serenades, Temporary Art Installations, Exhibitions, special performance events, Artist Occupancy Permit, Public Art Ordinance, and the Artin-Public Places program.

A full-time Cultural Arts Manager, Arts Program Coordinator, and a part-time Public Art Coordinator serves as liaisons to the Commission, manages the Cultural Arts Department's programs, and implements the Cultural Arts Plan, Creative Placemaking Assessment, Artist Working and Living spaces and Public Art Policy.

Laguna Beach Tourism Marketing District (LBTMD) - The LBTMD was established in 2025 to fund activities that promote tourism and related tourist events. The funds are generated from a 2% assessment on hotel room receipts.

Visit Laguna Beach is allocated 35% in addition to 17% for Cultural & Environmental Stewardship, 10% is allocated City of Laguna Beach 70 Proposed Budget Fiscal Year 2026-27 82 of 319

CITY MANAGER

SUMMARY OF SERVICES
to the Laguna Art Museum, Laguna College of Art and Design, Laguna Playhouse and Cultural Arts Funding, and 8% for Arts Commission Special Programs.

Accomplishments and Initiatives
• Public Art Policy and Ordinance
• Expansion of the Temporary Public Art Program
• Expand opportunities for local artists to thrive in Laguna Beach • Enrich cultural programming that engages residents and enriches the identity of the community as an arts community.
• San Francisco based Circus Bella performance in June at Bluebird Park for young community audiences of all ages, with estimated total attendance of 1,100.
• $284,000 (from a budget of $300,00) paid directly to artists to work in Laguna Beach Performance Measures
Performance Measure 2024-25
Actuals
Artists engaged in Arts Commission/Cultural Arts Programming 530 Public art pieces cleaned and refurbished 72
Live events presented (Estimated total audience attendance over 15,800) 9 “Artistic Innovation Grants” 18
City of Laguna Beach 71 Proposed Budget Fiscal Year 2026-27 83 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1201 / 1202 / 1205 / 1270 / 1275

MAJOR CATEGORY OF EXPENDITURE
Salaries and
Benefits
Maintenance and
Operations Special Programs Capital Outlay Capital Projects City Manager 1,551,200 245,200 1,050,000 0 0 $ 2,846,400 Communications 0 268,000 0 0 0 $ 268,000
Information Technology 2,165,400 1,932,700 1,093,000 300,000 0 $ 5,491,100 Arts Commission 429,300 10,400 0 0 0 $ 439,700
LB Tourism Marketing District 0 0 2,250,000 0 0 $ 2,250,000 Total $ 4,145,900 $ 2,456,300 $ 4,393,000 $ 300,000 $ - $ 11,295,200 City Manager
25%
Communications
2%
Information Technology
49%
Arts Commission
4%
LB Tourism Marketing District
20%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 72 Proposed Budget Fiscal Year 2026-27 84 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1201 / 1202 / 1205 / 1270 / 1275
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 3,257,018 3,169,100 2,722,000 51005 Salaries, Part Time 104,451 103,200 122,100
51010 Salaries, Overtime 71,805 65,400 55,000
53010 New Sick Leave Payoff 9,800 9,800 9,900
53015 Vacation Payoff 12,000 11,500 11,800
53035 Residency Incentive 16,720 15,000 -
53039 Other Benefits 734 - 81,800
53040 Workers Compensation 9,600 12,100 12,400
53045 Employee Group Insurance 382,600 421,000 302,000
53050 Medicare Insurance 50,173 43,700 45,300
54000 P.E.R.S. Retirement 710,175 374,300 294,900
54010 P.A.R.S. Retirement 1,921 1,900 1,600
54015 PERS Unfunded Liability - 589,000 487,100
SUBTOTAL 4,626,996 4,816,000 4,145,900

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - - 2,000
55002 Training, Travel And Dues 64,962 75,500 64,000
55006 Electricity 31,629 21,800 23,000
55008 Water 6,335 1,200 1,300
55010 Telephone 13,717 19,300 20,300
55014 Gas and Lubricants 581 - 700
55016 Materials And Supplies 49,571 58,300 46,100
55022 Rents and Leases 595,617 1,126,300 1,358,700
55024 Equipment Replacement Charge 6,600 6,800 6,800
55026 General Insurance 24,021 19,800 25,100
55030 Repairs & Maint. Other 654 90,500 45,000
55032 Printing - 400 400
55034 Advertising 27,850 90,000 20,000
55036 Contractual Services 568,173 601,100 842,900
SUBTOTAL 1,389,710 2,111,000 2,456,300

SPECIAL PROGRAMS
70411 IT Master Plan 2,267,128 800,000 400,000
72002 Legal Notices - 1,000 -
72003 Cold Weather Shelter - 5,000 -
72004 Project Homecoming 1,254 5,000 -
72009 Microsoft 365 Licensing 55,080 482,400 543,000
72045 Art Commission Special Program - - 240,000
72046 Laguna Bch. Visitors Bureau 1,392,075 1,500,000 1,050,000 72047 Laguna Playhouse 157,241 300,000 240,000
72048 Laguna College of Art & Design 339,002 300,000 240,000 72049 Cultural Arts Funding 379,090 300,000 -
72070 Laguna Art Museum 339,002 300,000 240,000
72111 CAD/RMS - 750,000 -
72112 Citywide IT Equip Replacement - 380,600 150,000
79999 Alternative Sleeping Location 550,305 500,000 500,000 79999 Art Commission Special Program - - 240,000
79999¹ Centennial Program - - 500,000
79999¹ Hortense Miller Garden - - 50,000
SUBTOTAL 5,480,177 5,624,000 4,393,000

CAPITAL OUTLAY
80010 Office Furniture and Equipment 77,794 300,000 300,000 SUBTOTAL 77,794 300,000 300,000
GRAND TOTAL 11,574,677 12,851,000 11,295,200
City of Laguna Beach 73 Proposed Budget Fiscal Year 2026-27 85 of 319

CITY MANAGER DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1201 / 1202 / 1205 / 1270 / 1275
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Manager 1 1 1
Assistant City Manager 2 2 1
Executive Assistant 1 1 1
Administrative Analyst¹ 1 0 0
Senior Management Analyst 1 1 1
Information Technology Manager 1 1 1
Network Administrator 1 1 1
Information System Specialist 1 1 1
Senior Information Technology Analyst² 3 3 3
Project Manager 1 1 1
System Analyst 1 1 1
Cyber Security Analyst 1 1 1
Cultural Arts Manager 1 1 1
Arts Program Coordinator 1 1 1
TOTAL PERSONNEL 17 16 15
TOTAL COST $2,871,800 2,891,600.00 2,722,000.00
¹ (1) Administrative Analyst moved to Community Development in Fiscal Year 2025-26. ² (1) Senior Information Technology Analyst budgeted in Measure LL Fund.

City of Laguna Beach 74 Proposed Budget Fiscal Year 2026-27 86 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CITY MANAGER 1201 / 1202
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,520,620 1,254,400 1,074,500 53010 New Sick Leave Payoff 5,800 5,800 5,900
53015 Vacation Payoff 6,100 5,900 6,000
53035 Residency Incentive 16,720 15,000 -
53039 Other Benefits 533 - 59,400
53040 Workers Compensation 6,800 8,600 8,800
53045 Employee Group Insurance 127,800 140,600 121,000
53050 Medicare Insurance 20,814 18,500 19,900
54000 P.E.R.S. Retirement 289,482 149,500 95,200
54015 PERS Unfunded Liability - 227,900 160,500
SUBTOTAL 1,994,669 1,826,200 1,551,200

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 55,684 50,000 50,000
55006 Electricity 10,888 3,600 3,800
55008 Water 5,986 300 300
55010 Telephone 6,186 5,700 6,000
55016 Materials And Supplies 11,822 11,500 11,500
55022 Rents and Leases 29,183 61,900 1,400
55026 General Insurance 14,047 12,400 15,700
55030 Repairs & Maint. Other - 500 -
55032 Printing - 400 400
55034 Advertising 27,850 90,000 -
55036 Contractual Services 169,650 156,100 156,100
SUBTOTAL 331,295 392,400 245,200

SPECIAL PROGRAMS
72002 Legal Notices - 1,000 -
72003 Cold Weather Shelter - 5,000 -
72004 Project Homecoming 1,254 5,000 -
79999 Alternative Sleeping Location 550,305 500,000 500,000 79999¹ Centennial Program - - 500,000
79999¹ Hortense Miller Garden - - 50,000
SUBTOTAL 551,559 511,000 1,050,000
GRAND TOTAL 2,877,523 2,729,600 2,846,400
¹ Funded by the Cultural and Environmenal Stewardship Fund.

City of Laguna Beach 75 Proposed Budget Fiscal Year 2026-27 87 of 319

CITY MANAGER DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CITY MANAGER 1201 / 1202
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Manager 1 1 1
Assistant City Manager 2 2 1
Executive Assistant 1 1 1
Administrative Analyst¹ 1 0 0
Senior Management Analyst 1 1 1
TOTAL PERSONNEL 6 5 4
TOTAL COST $1,256,500 1,254,400.00 1,074,500.00
¹ (1) Administrative Analyst moved to Community Development in Fiscal Year 2025-26.

City of Laguna Beach 76 Proposed Budget Fiscal Year 2026-27 88 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND
COMMUNICATIONS 1204
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 231,008.97 277,500.00 -
53045 Employee Group Insurance 42,600.00 46,900.00 -
53050 Medicare Insurance 3,589.95 3,900.00 -
54000 P.E.R.S. Retirement 57,801.80 31,700.00 -
54015 PERS Unfunded Liability - 51,300.00 -
55002 Training, Travel And Dues 242.73 2,000.00 -
SUBTOTAL 335,243.45 413,300.00 -

MAINTENANCE AND OPERATIONS
55010 Telephone 1,076.03 2,200.00 2,300.00
55016 Materials And Supplies - 4,200.00 2,000.00
55022 Rents and Leases 8,419.40 42,000.00 7,900.00
55034 Advertising - - 20,000.00
55036 Contractual Services 68,199.50 120,000.00 235,800.00 SUBTOTAL 77,694.93 168,400.00 268,000.00
GRAND TOTAL 412,938.38 581,700.00 268,000.00
City of Laguna Beach 77 Proposed Budget Fiscal Year 2026-27 89 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
INFORMATION TECHNOLOGY 1205
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,286,370 1,409,000 1,417,400 51005 Salaries, Part Time 53,686 53,600 54,200
51010 Salaries, Overtime 71,805 65,400 55,000
53010 New Sick Leave Payoff 2,800 2,800 2,800
53015 Vacation Payoff 4,400 4,200 4,300
53039 Other Benefits 201 - 20,000
53040 Workers Compensation 1,900 2,400 2,500
53045 Employee Group Insurance 169,600 186,600 133,100
53050 Medicare Insurance 21,766 18,000 21,500
54000 P.E.R.S. Retirement 310,587 165,900 172,600
54015 PERS Unfunded Liability - 266,400 282,000
SUBTOTAL 1,923,115 2,174,300 2,165,400

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - - 2,000
55002 Training, Travel And Dues 9,035 21,500 12,000
55006 Electricity 20,741 18,200 19,200
55008 Water 349 900 1,000
55010 Telephone 6,446 11,200 11,800
55014 Gas and Lubricants 581 - 700
55016 Materials And Supplies 33,701 40,000 30,000
55022 Rents and Leases 558,015 1,022,400 1,346,500
55024 Equipment Replacement Charge 6,600 6,800 6,800
55026 General Insurance 7,072 5,300 6,700
55030 Repairs & Maint. Other 654 90,000 45,000
55036 Contractual Services 330,324 325,000 451,000
SUBTOTAL 973,517 1,541,300 1,932,700

SPECIAL PROGRAMS
70411 IT Master Plan 2,267,128 800,000 400,000
72009 Microsoft 365 Licensing 55,080 482,400 543,000
72111 CAD/RMS - 750,000 -
72112 Citywide IT Equip Replacement - 380,600 150,000
SUBTOTAL 2,322,208 2,413,000 1,093,000

CAPITAL OUTLAY
80010 Office Furniture and Equipment 77,794 300,000 300,000 SUBTOTAL 77,794 300,000 300,000
GRAND TOTAL 5,296,634 6,428,600 5,491,100
City of Laguna Beach 78 Proposed Budget Fiscal Year 2026-27 90 of 319

CITY MANAGER DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND & MEASURE LL FUND
INFORMATION TECHNOLOGY 1205
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Information Technology Manager 1 1 1
Network Administrator 1 1 1
Information System Specialist 1 1 1
Senior Information Technology Analyst¹ 3 3 3
Project Manager 1 1 1
System Analyst 1 1 1
Cyber Security Analyst 1 1 1
TOTAL PERSONNEL 9 9 9
TOTAL COST $1,393,600 1,409,000 1,417,400
¹ (1) Senior Information Technology Analyst budgeted in Measure LL Fund.

City of Laguna Beach 79 Proposed Budget Fiscal Year 2026-27 91 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CULTURAL ARTS 1270
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 219,018.40 228,200.00 230,100.00 51005 Salaries, Part Time 50,765.05 49,600.00 67,900.00 53010 New Sick Leave Payoff 1,200.00 1,200.00 1,200.00
53015 Vacation Payoff 1,500.00 1,400.00 1,500.00
53039 Other Benefits - - 2,400.00
53045 Employee Group Insurance 42,600.00 46,900.00 47,900.00 53050 Medicare Insurance 4,002.64 3,300.00 3,900.00
54000 P.E.R.S. Retirement 52,304.41 27,200.00 27,100.00 54010 P.A.R.S. Retirement 1,921.15 1,900.00 1,600.00
54015 PERS Unfunded Liability - 43,400.00 44,600.00
SUBTOTAL 374,211.65 404,200.00 429,300.00

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues - 2,000.00 2,000.00
55010 Telephone 8.78 200.00 200.00
55016 Materials And Supplies 4,048.63 2,600.00 2,600.00 55022 Rents and Leases - - 2,900.00
55026 General Insurance 2,902.39 2,100.00 2,700.00
SUBTOTAL 6,959.80 6,900.00 10,400.00
GRAND TOTAL 381,171.45 411,100.00 439,700.00
City of Laguna Beach 80 Proposed Budget Fiscal Year 2026-27 92 of 319

CITY MANAGER DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CULTURAL ARTS 1270
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Cultural Arts Manager 1 1 1
Arts Program Coordinator 1 1 1
TOTAL PERSONNEL 2 2 2
TOTAL COST 221,700.00 228,200.00 230,100.00
City of Laguna Beach 81 Proposed Budget Fiscal Year 2026-27 93 of 319

CITY MANAGER DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CULTURAL ARTS 1275
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
79999 Art Commission Special Programs* - 240,000 240,000 72046 Laguna Bch. Visitors Bureau 1,392,075 1,560,000 1,050,000 72047 Laguna Playhouse 157,241 300,000 240,000
72049 Cultural Arts Funding 379,090 300,000 240,000
72070 Laguna Art Museum 339,002 300,000 240,000
SUBTOTAL 2,606,410 3,000,000 2,250,000
GRAND TOTAL 2,606,410 3,000,000 2,250,000
*79999 - Arts Commission Special Programs (Allocations of Funds Detail) Description As of July 1, 2024 As of July 1, 2025 As of July 1, 2026 S2506 City Hall Exhibitions 7,500 8,000 8,000
S2507 Cultural Arts Info Publications 10,800 10,700 700 S2513 Banner/Palette Competitions 30,900 33,300 16,600
S2514 Performing Arts 150,600 128,450 73,600
S2515 Restoration of Public Art 25,000 25,000 25,000
S2516 Temporary Installations 95,000 94,550 116,100
TOTAL 319,800 300,000 240,000
Allocations for programs for the current year budget are based on revenues received in the preceeding fiscal year.

City of Laguna Beach 82 Proposed Budget Fiscal Year 2026-27 94 of 319
Administrative
Services
City of Laguna Beach 83 Proposed Budget Fiscal Year 2026-27 95 of 319

ADMINISTRATIVE SERVICES

BUDGET STRUCTURE
City of Laguna Beach 84 Proposed Budget Fiscal Year 2026-27 96 of 319

ADMINISTRATIVE SERVICES

SUMMARY OF SERVICES
The Administrative Services Department is comprised of three divisions: Finance, Human Resources & Risk Management, and Non-Departmental. The Director of Administrative Services oversees 20 authorized positions. A description of the services provided by each division is as follows:

HUMAN RESOURCES
Talent Acquisition: Attract talent and facilitate the hiring process to fill vacant positions throughout the organization.

Onboarding and Employee Development: Provide comprehensive orientation and onboarding programs to help new hires understand the organization's culture, policies and procedures. Provide ongoing training and development opportunities to help employees enhance their skills and advance their careers.

Employee and Labor Relations: Provide support and guidance to employees and management on a range of workplace issues, including conflict resolution, performance management and disciplinary actions. Ensure compliance with labor laws and regulations. Lead the City through contract negotiations with the City’s five (5) labor associations.

Benefits and Compensation: Manage the organization's benefits and compensation programs, including health insurance, retirement plans, and other benefits. Ensure that employees receive competitive and equitable compensation packages that are in line with industry standards.

Wellness and Engagement: Provide a variety of employee wellness and engagement programs designed to promote physical, mental and emotional well-being.

Risk Management, Leave Management and Workers Compensation: Support employees with workplace injuries, illness and other issues that could impact their ability to work. Promote workplace safety to reduce injuries and actively manage risk and other potential liabilities to minimize risk exposure for the City. Manage the City’s insurance coverage for City assets, assist with contract reviews, process tort claims and coordinate defense for litigation against the City.

Accomplishments and Initiatives
• Lead a Citywide, comprehensive Classification and Compensation Study to evaluate the City’s personnel system.
• Support the implementation of a new ERP System (Finance and Human Resources Software).

• Enhance and expand the City’s recruitment efforts to attract top talent and expedite the hiring process to reduce the time to fill vacancies.
• Expand and re-imagine the employee experience by increasing employee engagement opportunities, improving the orientation and onboarding process and providing robust professional development opportunities.
• Evaluate and offer desirable benefits and wellness programs for City employees. • Automate and streamline processes related to tort claim management, asset management and employee leave program administration.

City of Laguna Beach 85 Proposed Budget Fiscal Year 2026-27 97 of 319

ADMINISTRATIVE SERVICES

SUMMARY OF SERVICES
Performance Measures
Performance Measure 2024-25
Actuals
Full-Time Recruitments Administered 49
Part-Time Recruitments Administered 29
Internal Mobility Rate (# promotions/total positions filled) 30% Turnover Rate 12%
Turnover Rate within first year of employment 25%
Training Opportunities Offered 18
Wellness & Engagement Programs Offered 30
FY 2026-27 Performance Measures
Training Opportunities Offered
Wellness & Engagement Programs Offered
Average Days to Hire (requisition approval to start date) Employee Satisfaction Survey

FINANCE
This division performs all finance, accounting, budgetary, payroll, financial forecasting, business licensing, and cashiering functions for the City. The division currently has (13) positions: Finance Director, Finance Manager, Accounting Manager, Procurement Officer, Payroll Supervisor, (2) Senior Accountants, Senior Administrative Analyst, Administrative Analyst and four (4) Accounting Technicians. The division prepares and monitors the City's annual budget, administers transient occupancy tax and business improvement district collections. Primary responsibilities include daily processing of accounts payable, accounts receivable, capital assets, and payroll. This division is also responsible for City Hall cashiering, incoming and outgoing mail, and issuing 13,000 shoppers parking permits biannually. Annually, the division issues more than 13,000 payroll and 14,000 vendor checks. The division also provides the accounting for approximately $162 million in revenues and expenditures and coordinates inventory of the City's general capital assets. The division is responsible for closing the City's financial records at year-end and the computation, review, and placement of assessments for sewer, solid waste management, and weed abatement on the County of Orange Tax Roll. An annual audit by an independent certified public accountant is administered and financed through this division's contractual service account.

Accomplishments and Initiatives
• Implementation of a new ERP system.
• Continue to receive the Certificate of Achievement for Excellence in Finance Reporting (ACFR Program) from the Government Finance Officers Association (GFOA). • Annual Comprehensive Financial Report (ACFR) completed on time with no findings or material weaknesses.
• Regular completion of Fiscal Forecasting models
City of Laguna Beach 86 Proposed Budget Fiscal Year 2026-27 98 of 319

ADMINISTRATIVE SERVICES

SUMMARY OF SERVICES
Performance Measures
Performance Measure 2024-25
Actuals
Budget Amendments Processed 84
Accounts Payable Invoices Paid 17,800
ACH/Check Payments Issued 7,200
Timecard Lines Entered 35,400
Paychecks/Direct Deposits Issued 13,300
Journal Entries Processed 1,350
Active City Purchasing Cards 73
W2s Processed (CY 2025) 750
1099’s Processed (CY 2025) 283
FY 2026-27 Performance Measures
In person transactions vs. on-line transactions
Actual revenue and expenditure amounts at year-end close compared to adopted budget estimates Customer Satisfaction survey including aspects of Finance operations

NON-DEPARTMENTAL
This division includes city-wide costs, such as maintenance, supplies, postage, and other expenses related to multiple departments. These costs are centralized for budgetary purposes.

City of Laguna Beach 87 Proposed Budget Fiscal Year 2026-27 99 of 319

ADMINISTRATIVE SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1601 / 1701 / 1781

MAJOR CATEGORY OF EXPENDITURE
Salaries and
Benefits
Maintenance and
Operations Special Programs Capital Outlay Capital Projects Human Resource 1,248,300 420,600 67,400 0 0 $ 1,736,300 Finance 2,419,500 554,900 0 0 0 $ 2,974,400
Non-Departmental 1,840,500 (2,658,400) 1,340,900 0 0 $ 523,000 Total $ 5,508,300 $ (1,682,900) $ 1,408,300 $ - $ - $ 5,233,700 Human Resources
33%
Finance
57%
Non-Departmental
10%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 88 Proposed Budget Fiscal Year 2026-27 100 of 319

ADMINISTRATIVE SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1601 / 1701 / 1781
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 2,926,647 3,217,700 4,719,500 51005 Salaries, Part Time 192,950 113,700 78,400
51010 Salaries, Overtime 12,059 11,100 13,100
53010 New Sick Leave Payoff 11,300 11,300 11,400
53015 Vacation Payoff 48,900 47,100 48,100
53039 Other Benefits 331 - 32,300
53040 Workers Compensation 11,500 14,500 14,900
53045 Employee Group Insurance 426,000 518,600 333,400
53050 Medicare Insurance 33,770 46,700 69,200
54000 P.E.R.S. Retirement 672,161 318,700 625,000
54010 P.A.R.S. Retirement 783 7,900 500
54015 PERS Unfunded Liability - 409,700 467,500
54999 Salary/Benefits Savings - (800,000) (893,300)
SUBTOTAL 4,336,400 3,917,000 5,520,000

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 60,549 52,300 56,300
55006 Electricity 11,703 10,600 11,200
55008 Water 515 600 600
55010 Telephone 5,689 6,500 6,900
55016 Materials And Supplies 34,026 34,700 29,400
55022 Rents and Leases (385,579) (499,300) (491,500)
55026 General Insurance 23,622 21,900 27,800
55030 Repairs & Maint. Other - 4,100 2,000
55032 Printing 14,188 11,000 10,500
55034 Advertising 16,595 40,000 20,000
55036 Contractual Services 986,095 785,700 515,100
55040 Bank and Merchant Fees 10,297 18,000 55,200
55044 Postage 33,990 40,000 40,000
55046 Misc Expense 16,264 9,000 9,000
55047 IT Subscriptions 381,990 295,000 345,500
56000 Costs Redistributed (1,543,500) (1,893,700) (2,305,900) SUBTOTAL (333,557) (1,063,600) (1,667,900)

SPECIAL PROGRAMS
71005 Cross Cultural Task Force 30,000 - 30,000
72005 Dmv Requirements 7,011 7,400 7,400
72006 Educational Reimbursement 15,246 20,000 20,000
72007 Employee Training 16,165 30,000 10,000
72008 Employee Development 35,234 100,000 20,000
72010 Grant Seeking Specialist 138,849 175,000 -
72012 Lafco Funding 11,601 5,000 5,000
72013 Crossing Guard 27,631 8,000 8,000
72016 Employee Picnic - 8,000 10,000
72017 Organizational Effectiveness Consulting - - 40,000 72018 Consulting for Airplane Noise 7,075 10,000 10,000 72019 Finance Authority 221,990 881,000 872,700
72021 Contingency Unplanned Events 112,337 348,300 300,000 72113 Economic Development - 150,000 75,200
79999 City-Wide Document Management 203,405 240,000 -
SUBTOTAL 826,544 1,982,700 1,408,300
GRAND TOTAL 4,829,387 4,836,100 5,260,400
City of Laguna Beach 89 Proposed Budget Fiscal Year 2026-27 101 of 319

ADMINISTRATIVE SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND & MEASURE LL FUND
ALL DIVISIONS 1601 / 1701 / 1781
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Human Resources 1 1 0
Human Resources Manager² 0 0 1
Principle Human Resources Analyst¹ ² 1 1 1
Senior Management Analyst 0 1 0
Senior Administrative Analyst² 3 3 3
Administrative Analyst 2 1 1
Administrative Assistant 1 1 1
Director of Administrative Services² 0 0 1
Director of Finance 1 1 0
Accounting Manager³ 0 1 1
Finance Manager 1 1 1
Payroll Supervisor 1 1 1
Accounting Supervisor³ 1 0 0
Procurement Officer 1 1 1
Senior Accountant 1 2 2
Senior Administrative Analyst 1 1 1
Administrative Analyst 0 1 0
Accounting Technician 4 4 4
TOTAL PERSONNEL 19 21 19
TOTAL COST 2,728,600 2,894,000 2,841,800
¹ Partially funded by South Laguna Fund.
² Partially funded by Insurance Fund.
³ Funded by Measure LL Fund.

City of Laguna Beach 90 Proposed Budget Fiscal Year 2026-27 102 of 319
City of Laguna Beach 91 Proposed Budget Fiscal Year 2026-27 103 of 319

ADMINISTRATIVE SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND AND INSURANCE FUND
HUMAN RESOURCES 1601
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 826,200 699,900 775,500
51005 Salaries, Part Time 94,600 49,400 64,700
51010 Salaries, Overtime 400 3,100 3,100
52000 Salaries, Redistributed (119,000) - -
53010 New Sick Leave Payoff 3,700 3,700 3,700
53015 Vacation Payoff 7,600 7,300 7,500
53039 Other Benefits 100 - 10,100
53040 Workers Compensation 3,500 4,400 4,500
53045 Employee Group Insurance 170,400 187,400 112,500
53050 Medicare Insurance 14,100 9,900 12,100
54000 P.E.R.S. Retirement 213,900 80,200 96,200
54010 P.A.R.S. Retirement 800 1,900 -
54015 PERS Unfunded Liability - 129,000 158,400
SUBTOTAL 1,216,300 1,176,200 1,248,300

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 23,200 15,300 15,300
55006 Electricity 5,500 5,300 5,600
55008 Water 200 300 300
55010 Telephone 2,700 2,900 3,100
55016 Materials And Supplies 12,100 15,300 10,000
55022 Rents and Leases 2,500 700 5,500
55026 General Insurance 7,900 6,900 8,800
55030 Repairs & Maint. Other - 2,000 -
55032 Printing 1,700 2,000 1,500
55034 Advertising 16,600 40,000 20,000
55036 Contractual Services 266,907 255,500 255,500
55037 IT Subscriptions 184,493 95,000 95,000
SUBTOTAL 523,800 441,200 420,600

SPECIAL PROGRAMS
72005 Dmv Requirements 7,000 7,400 7,400
72006 Educational Reimbursement 15,200 20,000 20,000
72007 Employee Training 16,200 30,000 10,000
72008 Employee Development 35,200 100,000 20,000
72016 Employee Picnic - 8,000 10,000
SUBTOTAL 73,600 165,400 67,400
GRAND TOTAL 1,813,700 1,782,800 1,736,300
City of Laguna Beach 92 Proposed Budget Fiscal Year 2026-27 104 of 319
City of Laguna Beach 93 Proposed Budget Fiscal Year 2026-27 105 of 319

ADMINISTRATIVE SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND AND INSURANCE FUND
HUMAN RESOURCES 1601
2024-2025 2025-2026 2026-2027

City of Laguna Beach 94 Proposed Budget Fiscal Year 2026-27 106 of 319

ADMINISTRATIVE SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND & MEASURE LL FUND
FINANCE 1701
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,177,900 1,717,800 1,593,500 51005 Salaries, Part Time 98,300 64,300 -
51010 Salaries, Overtime 11,600 8,000 10,000
53010 New Sick Leave Payoff 7,600 7,600 7,700
53015 Vacation Payoff 41,300 39,800 40,600
53039 Other Benefits 200 - 19,300
53040 Workers Compensation 8,000 10,100 10,400
53045 Employee Group Insurance 255,600 331,200 220,900
53050 Medicare Insurance 19,700 24,400 22,900
54000 P.E.R.S. Retirement 313,900 138,500 185,100
54010 P.A.R.S. Retirement - 3,900 -
54015 PERS Unfunded Liability - 280,700 309,100
SUBTOTAL 1,934,100 2,626,300 2,419,500

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 12,300 11,000 15,000
55006 Electricity 6,200 5,300 5,600
55008 Water 300 300 300
55010 Telephone 3,200 3,600 3,800
55016 Materials And Supplies 19,900 7,100 7,100
55022 Rents and Leases 11,900 - 3,000
55026 General Insurance 15,700 15,000 19,000
55030 Repairs & Maint. Other - 2,100 2,000
55032 Printing 12,500 9,000 9,000
55036 Contractual Services 294,803 220,200 239,600
55037 IT Subscriptions 197,497 200,000 250,500
SUBTOTAL 574,300 473,600 554,900
GRAND TOTAL 2,508,400 3,099,900 2,974,400
City of Laguna Beach 95 Proposed Budget Fiscal Year 2026-27 107 of 319

ADMINISTRATIVE SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND & MEASURE LL FUND
FINANCE 1701
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Administrative Services¹ 0 0 1
Director of Finance 1 1 0
Accounting Manager² 0 1 1
Finance Manager 1 1 1
Payroll Supervisor 1 1 1
Accounting Supervisor² 1 0 0
Procurement Officer 1 1 1
Senior Accountant 1 2 2
Senior Administrative Analyst 1 1 1
Administrative Analyst 0 1 1
Accounting Technician 4 4 4
TOTAL PERSONNEL 11 13 13
TOTAL COST 1,512,300 1,717,800 1,593,500
¹ Partially funded by Insurance Fund.
² Funded by Measure LL Fund.

City of Laguna Beach 96 Proposed Budget Fiscal Year 2026-27 108 of 319
City of Laguna Beach 97 Proposed Budget Fiscal Year 2026-27 109 of 319

ADMINISTRATIVE SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND
NON-DEPARTMENTAL 1781
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 922,543 800,000 2,350,500
51005 Salaries, Part Time - - 2,600
53039 Other Benefits - - 2,900
53050 Medicare Insurance - 12,400 34,000
54000 P.E.R.S. Retirement 144,410 100,000 343,700
54010 P.A.R.S. Retirement - 2,100 100
54999 Salary/Benefits Savings - (800,000) (893,300)
SUBTOTAL 1,066,953 114,500 1,840,500

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 25,041 26,000 26,000
55016 Materials And Supplies 2,054 12,300 12,300
55022 Rents and Leases (400,000) (500,000) (500,000)
55036 Contractual Services 42,404 15,000 5,000
55040 Bank and Merchant Fees 10,297 18,000 55,200
55044 Postage 33,990 40,000 40,000
55046 Misc Expense 16,264 9,000 9,000
56000 Costs Redistributed (1,543,500) (1,893,700) (2,305,900) SUBTOTAL (1,813,450) (2,273,400) (2,658,400)

SPECIAL PROGRAMS
71005 Cross Cultural Task Force 30,000 - 30,000
72010 Grant Seeking Specialist 138,849 175,000 -
72012 Lafco Funding 11,601 5,000 5,000
72013 Crossing Guard 27,631 8,000 8,000
72017 Lean Program - - 40,000
72018 Consulting for Airplane Noise 7,075 10,000 10,000 72019 Finance Authority 221,990 881,000 872,700
72021 Contingency Unplanned Events 112,337 348,300 300,000 72113 Economic Development - 150,000 75,200
79999 City-Wide Document Management 203,405 240,000 -
SUBTOTAL 752,887 1,817,300 1,340,900
GRAND TOTAL ` (341,600) 523,000
City of Laguna Beach 98 Proposed Budget Fiscal Year 2026-27 110 of 319
Police
Department
City of Laguna Beach 99 Proposed Budget Fiscal Year 2026-27 111 of 319

INVESTIGATIONS

SERGEANT
WATCH 1
TEAM 1B
WATCH 2
TEAM 2B
WATCH 2
TEAM 2A

JAIL SUPERVISOR
LT. WATCH

COMMANDER

FIELD/INVESTIGATIVE

SERVICES DIVISION

COMMANDER

NEW LIEUTENANT

CHIEF OF POLICE

SUPPORT SERVICES DIVISION

COMMANDER

NET SERGEANT

TRAINING OFFICER

CRIME ANALYST

SUPPORT

SERVICES SPVSR

CSO SUPPORT

SERVICES
CSO
COURT

LIAISON

RECORDS
ANIMAL

SERVICES

OFFICERS

FLEET SERVICES

DISPATCH

ADMINISTRATIVE

ASSISTANTS

SPECIAL

ENFORCEMENT
TEAM

DETECTIVES
SCHOOL

RESOURCE

OFFICERS

PSO/AI PARK RANGERS
SR. PSO

PARKING

SERVICES

OFFICERS
KENNEL

MANAGER

INFORMATION

TECHNOLOGY
WATCH 1
TEAM 1A

CSO CRIME

PREVENTION
PROF. SERVICES

ADMINISTRATOR

JAILERS

MOTOR OFFICERS
New Organizational Structure

COMMUNITY

OUTREACH

OFFICERS CSO PROPERTY

EVIDENCE
LT. WATCH

COMMANDER

APPREHENSION/
DETECTION K-9s

KENNEL AIDES

SHELTER

VOLUNTEERS

CITIZENS ON
PATROL
BUDGET

NEW TRAFFIC

SERGEANT

CHAPLAINS
CADETS

RESERVE

OFFICERS ANIMAL CARE

SPECIALIST

TRAFFIC

CONTROL AIDES
MISSION STATEMENT: To be the safest coastal community in Orange County through exceptional policing and community engagement.

City of Laguna Beach 100 Proposed Budget Fiscal Year 2026-27 112 of 319

POLICE DEPARTMENT

SUMMARY OF SERVICES
The Police Department provides general law enforcement services, including animal control and oversight and management of our local animal shelter. There are 107 full-time positions, of which 68 positions are sworn personnel.

The department augments its services with the assistance of Reserve Police Officers, Police Chaplains, Community Volunteers, Animal Shelter Volunteers, Police Explorers, Police Cadets, and Traffic Control Aides.

SUPPORT SERVICES
This division provides technical support functions for the department by managing records, facility maintenance, purchasing/audits, computer system maintenance/information technology, planning and research, public safety communications, vehicle maintenance, statistical analysis, court liaison duties, professional standards, recruitment, hiring, and training. This division also oversees the following units: Records and Communications, Property and Evidence, Jail Operations, Animal Services, and Crime Analyst.

One (1) Professional Services Administrator, one (1) Lieutenant, and a Captain oversee all divisional activities.

Records & Communications Unit – Records is responsible for assisting the public at the business counter, processing reports, compiling statistical information pursuant to local, state, and federal mandates, and preparing court documents and processing citations. Public Safety Communications personnel dispatch over 50,000 emergency and nonemergency calls annually for Police, Fire, and Marine Safety Departments.

Property & Evidence – A Community Services Officer (CSO) is assigned as a Property/ Evidence Officer who accepts, catalogs, and maintains evidence, found property, and other items collected by officers.

Jail Operations – The Jail Operations Unit consists of a full-time Jail Supervisor, two (2) full-time Jailers, and four (4) parttime Jailers.

Animal Services – The Animal Services Unit consists of a full-time Kennel Manager, two (2) full-time Animal Care Specialists, and three (3) part-time Animal Care Specialists. Supplemented by approximately 40 volunteers, the Animal Shelter cares for more than 300 impounded animals each year. Additionally, three (3) full-time Animal Services Officers enforce animal ordinances and regulations within the Cities of Laguna Beach and Laguna Woods. The staff in this unit monitor licenses issued to about 2,000 animals each year by a contract provider (Pet Data) and patrol the City’s beaches and parks for code compliance with pet regulations.

Crime Analyst – A Crime Analyst collects and analyzes crime data to identify trends and patterns, producing reports and visualizations that support investigations, guide deployment decisions, and inform command staff. This role strengthens data-driven policing, improves resource allocation, and enhances overall community safety.

FIELD AND INVESTIGATIVE SERVICES
This division consists of uniformed field personnel responsible for enforcing and investigating violations of municipal, county, state. As part of the department's community policing philosophy, sergeants and officers are responsible for identifying crime and nuisance issues and developing strategies to combat them.

Nine (9) Sergeants are assigned to this Division as supervisors, two (2) Lieutenants serve as shift/watch commanders, and a Captain oversees all divisional activities, including two (2) K-9 Officers and SWAT operations. This division is also responsible for Investigations, reserve officers, police explorers, the Neighborhood Enhancement Team (NET), the Traffic Bureau, and the Special Enforcement Team (SET).

Investigations - Responsible for investigating crimes ranging from simple-to-highly complicated criminal violations and forensic services. Two (2) School Resource Officers (SRO) also divide their time between four schools in the community.

City of Laguna Beach 101 Proposed Budget Fiscal Year 2026-27 113 of 319

POLICE DEPARTMENT

SUMMARY OF SERVICES
Neighborhood Enhancement Team (NET) – The NET is responsible for addressing the impacts of visitors in our neighborhoods, beaches, and parks. The team consists of:
• Ten (10) full-time Park Rangers, who have specialized training to address quality of life issues on a broader scale.
• A Community Services Officer that develops community engagement opportunities to reduce crime in the community and provides safety programs for our schools, businesses, and residents.

Traffic Bureau - The Traffic Bureau is dedicated to addressing traffic safety and parking enforcement throughout our community. One (1) sergeant oversees the following personnel:
• Three (3) motorcycle officers who conduct directed enforcement, investigate complex traffic collisions, and enforce traffic laws.
• Parking Services which consist of one (1) full-time Senior Parking Services Officer, three (3) full-time Parking Services Officers/Accident Investigators, (3) part-time Parking Services Officers. The Parking Services Officers enforce all parking regulations, remove traffic hazards, monitor abandoned vehicles, street sweeping enforcement and conduct traffic control when needed. All parking personnel are equipped and trained to provide immediate field support during major incidents, disasters, and traffic/crowd control and investigate minor and major traffic collisions.
• Seasonal Traffic Control Aides who are responsible for traffic control during the summer Festival season.

Measure LL - In November 2016, nearly 80% of Laguna Beach voters authorized a 2% increase in the transient occupancy tax to fund services provided to the community from the impacts associated with 6.5 million annual visitors.

The intended use of the funding is to provide an extra layer of safety to the community through the increase in service levels from the Police, Fire, and Marine Safety departments.

The Police Department has used its portion of the funding to increase service levels by hiring two (2) full-time Park Rangers, one (1) Sworn Community Outreach Officer, and supplementing funding for two (2) full-time Jailer positions.

Accomplishments
• Safest Coastal Community in Orange County for violent crime, and 2nd behind Dana Point for property crime in 2024.
• Initiated a new program to send Notification Letters to businesses that served alcoholic beverages to a driver arrested for a DUI.
• Completed a major upgrade to the department’s Report Management System (RMS). • Transitioned to the new NIBRS (National Incident Based Report System) from the former UCR (Uniform Crime Reporting) system.
• Adopted a new city ordinance to regulate e-bikes.
• Established a new Jail advertising revenue account to help offset jail improvements and operation costs. • Purchased two zero-emission electric animal control trucks, and a zero-emission electric VW Buzz for the Animal Shelter.

City of Laguna Beach 102 Proposed Budget Fiscal Year 2026-27 114 of 319

POLICE DEPARTMENT

SUMMARY OF SERVICES
Performance Measures
Performance Measure 2024-25
Actuals
Dispatched Calls for Service 25,769
Officer-Initiated Calls for Service 35,848
Physical Arrests 899
Community Outreach Events 64
Traffic Collisions 608
False Alarms 571
Citations 8,945
Parking Citations 26,578
Priority 1 Response Time 3:09
Priority 2 Response Time 6:26
Animal Shelter Impounds 127
Animal Shelter Adoptions 65
City of Laguna Beach 103 Proposed Budget Fiscal Year 2026-27 115 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, AND PARKING FUND
ALL DIVISIONS 2101 / 2102 / 2104 / 2120 / 2121 / 2130

MAJOR CATEGORY OF EXPENDITURE
Salaries and Benefits Maintenance and
Operations Special Programs Capital Outlay Capital Projects Support Services 6,655,500 2,130,800 137,500 0 0 $ 8,923,800 Field and Investigative Services 15,506,300 942,800 100,000 0 0 $ 16,549,100 Measure LL Field Services 1,522,600 7,300 200,000 0 0 $ 1,729,900 Animal Services 907,300 195,800 0 0 0 $ 1,103,100
Parking Enforcement 1,308,200 418,500 0 0 0 $ 1,726,700 Neighborhood Enhancement 826,800 215,700 0 0 0 $ 1,042,500 Total $ 26,726,700 $ 3,910,900 $ 437,500 $ - $ - $ 31,075,100 Support Services
29%
Field and Investigative
Services
52%
Measure LL Field Services
6%
Animal Services
4%
Parking Enforcement
6%
Neighborhood Enhancement
3%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 104 Proposed Budget Fiscal Year 2026-27 116 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, AND PARKING FUND
ALL DIVISIONS 2101 / 2102 / 2104 / 2120 / 2121 / 2130
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 11,277,322 13,513,600 14,999,600 51005 Salaries, Part Time 679,393 547,600 872,300
51010 Salaries, Overtime 1,502,006 1,031,300 1,191,700
52000 Salaries, Redistributed (32,258) - -
53010 New Sick Leave Payoff 94,700 109,000 109,300
53015 Vacation Payoff 270,200 293,300 294,400
53025 Comp Time Payoff 66,900 124,300 127,000
53030 Holiday Allowance 357,190 286,100 281,600
53039 Other Benefits 289 - 238,500
53040 Workers Compensation 696,700 921,400 944,000
53045 Employee Group Insurance 1,959,600 2,570,200 1,992,200 53050 Medicare Insurance 204,745 232,100 233,300
54000 P.E.R.S. Retirement 4,188,190 2,005,300 2,431,900 54010 P.A.R.S. Retirement 13,532 20,400 31,600
54015 PERS Unfunded Liability - 2,530,300 2,979,300
SUBTOTAL 21,278,510 24,184,900 26,726,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 141,818 134,500 132,000
55002 Training, Travel And Dues 120,087 98,200 99,800
55004 Gas-Natural 3,866 5,000 5,300
55006 Electricity 82,464 56,200 59,400
55008 Water 8,012 6,000 6,300
55010 Telephone 216,741 160,000 169,100
55014 Gas and Lubricants 111,567 123,700 123,300
55016 Materials And Supplies 211,448 214,050 201,500
55017 Ammunition in Field Services 17,162 - 30,000
55022 Rents and Leases 13,513 30,600 42,800
55024 Equipment Replacement Charge 582,500 655,000 655,000 55026 General Insurance 236,211 292,600 371,100
55028 Repairs & Maint. Automotive 159,320 104,400 124,000 55030 Repairs & Maint. Other 140,085 162,200 115,700
55032 Printing 29,583 28,800 16,000
55035 Temporary Help - - 48,000
55036 Contractual Services 1,310,901 1,101,050 1,258,400 55040 Bank and Merchant Fees - - 6,300
55044 Postage 815 - 1,000
55080 Jail Improvements - 52,900 20,000
56000 Costs Redistributed - - 425,900
SUBTOTAL 3,386,094 3,225,200 3,910,900

SPECIAL PROGRAMS
72022 Org Cty Human Relations Comm 3,843 3,200 -
72023 Leadership Academy & Prof Dev 181,868 150,000 100,000 72024 K-9 Program 33,673 24,000 40,000
72025 Community Support - - 17,500
72026 P.O.S.T. Reimbursable Training 805 60,000 60,000
72050 Main Beach Mgmt Plan 202,800 185,000 200,000
72067 Employee Recognition/EE Events 58,212 37,500 20,000 72069 Traffic Safety Grant-DUI1 14,835 125,000 -
SUBTOTAL 496,035 584,700 437,500

CAPITAL OUTLAY
80020 Other Equipment 100,486 46,800 -
SUBTOTAL 100,486 46,800 -
GRAND TOTAL 25,261,125 28,041,600 31,075,100
City of Laguna Beach 105 Proposed Budget Fiscal Year 2026-27 117 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND, MEASURE LL FUND, AND PARKING FUND
ALL DIVISIONS 2101 / 2102 / 2104 / 2120 / 2121 / 2130
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Police Chief 1 1 1
Police Captain 2 2 2
Police Lieutenant 3 3 3
Police Sergeant 8 9 9
Police Corporal 7 12 12
Support Services Supervisor 1 1 1
Police Civilian Administrator 1 1 1
Dispatcher 8 8 8
Senior Dispatcher 3 3 3
Records Specialist 4 4 4
Jail Supervisor 1 1 1
Jailer 2 2 3
Administrative Assitant 2 2 2
Administrative Assitant - Crime 0 1 1
Police Fleet Coordinator 1 1 1
Community Services Officer 1 3 3
Community Services Officer II 0 1 1
Police Officer 24 30 30
Park Ranger 9 10 10
Community Outreach Officer 1 1 1
Kennel Manager 1 1 1
Animal Services Officers 3 3 3
Animal Care Specialist 2 2 2
Parking Services Officer 1 1 1
Parking Services Officer / Accident Inve 2 2 2
Senior Parking Services Officer 1 1 1
TOTAL PERSONNEL 89 106 107
TOTAL COST 13,195,200 13,513,600 14,999,600
City of Laguna Beach 106 Proposed Budget Fiscal Year 2026-27 118 of 319
City of Laguna Beach 107 Proposed Budget Fiscal Year 2026-27 119 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
SUPPORT SERVICES 2101
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 2,803,058 3,370,400 3,734,400 51005 Salaries, Part Time 129,922 66,800 340,000
51010 Salaries, Overtime 486,980 222,800 250,000
52000 Salaries, Redistributed (184,000) (189,500) -
53010 New Sick Leave Payoff 21,200 35,500 21,500
53015 Vacation Payoff 56,400 87,500 55,400
53025 Comp Time Payoff 13,300 39,100 21,400
53030 Holiday Allowance 65,947 100,000 100,000
53039 Other Benefits 178 - 77,700
53040 Workers Compensation 39,500 93,300 95,900
53045 Employee Group Insurance 553,800 949,500 590,700
53050 Medicare Insurance 51,336 77,800 59,200
54000 P.E.R.S. Retirement 878,278 479,700 550,800
54010 P.A.R.S. Retirement 3,193 2,400 7,200
54015 PERS Unfunded Liability - 647,100 751,300
SUBTOTAL 4,919,091 5,982,400 6,655,500

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 14,411 12,000 120,000
55002 Training, Travel And Dues 59,643 28,900 30,000
55006 Electricity 73,637 47,300 50,000
55008 Water 1,967 1,800 1,900
55010 Telephone 166,430 100,000 105,700
55014 Gas and Lubricants 5,035 9,600 110,000
55016 Materials And Supplies 86,803 84,900 86,500
55022 Rents and Leases 3,986 30,600 11,100
55024 Equipment Replacement Charge 26,800 62,900 62,900 55026 General Insurance 75,236 139,000 176,300
55028 Repairs & Maint. Automotive 5,771 5,900 100,000
55030 Repairs & Maint. Other 124,504 138,500 100,000
55032 Printing 21,254 10,000 15,000
55035 Temporary Help - - 48,000
55036 Contractual Services 1,072,781 901,800 1,087,400
55040 Bank and Merchant Fees - - 5,000
55044 Postage 815 - 1,000
55080 Jail Improvements - 52,900 20,000
SUBTOTAL 1,739,073 1,626,100 2,130,800

SPECIAL PROGRAMS
72022 Org Cty Human Relations Comm 3,843 3,200 -
72023 Leadership Academy & Prof Dev 181,868 150,000 100,000 72025 Community Support - - 17,500
72067 Employee Recognition/EE Events 58,212 37,500 20,000 SUBTOTAL 243,923 190,700 137,500

CAPTIAL OUTLAY
80020 Other Equipment 25,500 46,800 -
SUBTOTAL 25,500 46,800 -
GRAND TOTAL 6,927,587 7,846,000 8,923,800
City of Laguna Beach 108 Proposed Budget Fiscal Year 2026-27 120 of 319
City of Laguna Beach 109 Proposed Budget Fiscal Year 2026-27 121 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
SUPPORT SERVICES 2101
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Police Chief 1 1 1
Police Captain 1 1 1
Police Sergeant 0 0 1
Police Lieutenant 1 1 1
Support Services Supervisor 1 1 1
Police Civilian Administrator 1 1 1
Dispatcher 8 8 8
Senior Dispatcher 3 3 3
Records Specialist 4 4 4
Jail Supervisor 1 1 1
Jailer¹ 0 2 3
Administrative Assitant 2 2 2
Administrative Assitant - Crime 0 1 1
Police Fleet Coordinator 1 1 1
Community Services Officer 0 1 1
Community Services Officer II 0 1 1
TOTAL PERSONNEL 24 29 31
TOTAL COST 2,836,400 3,370,400 3,734,400
¹ Partially funded by Measure LL Fund.

City of Laguna Beach 110 Proposed Budget Fiscal Year 2026-27 122 of 319
City of Laguna Beach 111 Proposed Budget Fiscal Year 2026-27 123 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
FIELD AND INVESTIGATIVE SERVICES 2102
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 7,008,326 8,368,300 8,796,100 51005 Salaries, Part Time 391,242 309,000 75,000
51010 Salaries, Overtime 916,833 514,200 650,000
52000 Salaries, Redistributed (625,400) (644,200) -
53010 New Sick Leave Payoff 62,600 62,600 76,700
53015 Vacation Payoff 194,000 186,800 219,500
53025 Comp Time Payoff 53,600 85,200 105,600
53030 Holiday Allowance 264,195 160,000 160,000
53039 Other Benefits 93 - 119,400
53040 Workers Compensation 638,400 804,400 823,800
53045 Employee Group Insurance 1,022,400 1,174,600 1,063,500 53050 Medicare Insurance 129,808 119,000 131,500
54000 P.E.R.S. Retirement 2,957,078 1,319,900 1,534,000 54010 P.A.R.S. Retirement 8,077 11,600 6,400
54015 PERS Unfunded Liability - 1,545,200 1,744,800
SUBTOTAL 13,021,253 14,016,600 15,506,300

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 116,353 110,000 -
55002 Training, Travel And Dues 52,691 60,700 60,700
55010 Telephone 36,380 54,000 57,100
55014 Gas and Lubricants 92,178 100,900 -
55016 Materials And Supplies 72,324 69,150 60,000
55017 Ammunition in Field Services 17,162 - 30,000
55022 Rents and Leases 8,921 - 29,500
55024 Equipment Replacement Charge 509,900 544,700 544,700 55026 General Insurance 133,358 126,800 160,800
55028 Repairs & Maint. Automotive 127,384 76,000 -
55030 Repairs & Maint. Other 3,473 9,000 -
55032 Printing 3,289 5,500 -
55036 Contractual Services 66,482 53,750 -
SUBTOTAL 1,239,896 1,210,500 942,800

SPECIAL PROGRAMS
72024 K-9 Program 33,673 24,000 40,000
72026 P.O.S.T. Reimbursable Training 805 60,000 60,000
72069 Traffic Safety Grant-DUI1 14,835 125,000 -
SUBTOTAL 49,312 209,000 100,000
GRAND TOTAL 14,310,462 15,436,100 16,549,100
City of Laguna Beach 112 Proposed Budget Fiscal Year 2026-27 124 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
FIELD AND INVESTIGATIVE SERVICES 2102
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Community Services Officer 0 1 1
Police Captain¹ 1 1 1
Police Lieutenant¹ 2 2 2
Police Sergeant¹ 7 8 7
Police Corporal 6 11 10
Police Officer 24 29 30
Park Ranger 5 7 7
Jailers 2 0 0
TOTAL PERSONNEL 47 59 58
TOTAL COST 669,500 8,677,300 8,871,100
¹ Partially funded by Parking Fund.

City of Laguna Beach 113 Proposed Budget Fiscal Year 2026-27 125 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

MEASURE LL FUND & SOUTH LAGUNA FUND
FIELD AND INVESTIGATIVE SERVICES 2102
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 386,893 511,400 876,500
51010 Salaries, Overtime 37,206 243,000 243,000
52000 Salaries, Redistributed 587,344 644,200 -
53010 New Sick Leave Payoff 1,200 1,200 1,200
53015 Vacation Payoff 1,500 1,400 1,500
53039 Other Benefits - - 9,600
53040 Workers Compensation 4,700 5,900 6,100
53045 Employee Group Insurance 85,200 93,700 84,600
53050 Medicare Insurance 6,151 7,400 12,700
54000 P.E.R.S. Retirement 159,108 49,300 117,400
54015 PERS Unfunded Liability - 97,400 170,000
SUBTOTAL 1,269,301 1,654,900 1,522,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - 1,000 1,000
55010 Telephone 25 100 100
55026 General Insurance 5,095 4,900 6,200
SUBTOTAL 5,120 6,000 7,300

SPECIAL PROGRAMS
72050 Main Beach Mgmt Plan 202,800 185,000 200,000
SUBTOTAL 202,800 185,000 200,000
GRAND TOTAL 1,477,221 1,845,900 1,729,900
¹ 50% funded by South Laguna Fund.

City of Laguna Beach 114 Proposed Budget Fiscal Year 2026-27 126 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

MEASURE LL
FIELD AND INVESTIGATIVE SERVICES 2102
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Park Ranger 2 2 2
Community Outreach Officer 1 1 1
Police Sergeant 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 464,200 511,400 876,500
City of Laguna Beach 115 Proposed Budget Fiscal Year 2026-27 127 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ANIMAL SERVICES 2120
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 453,870 478,500 467,900
51005 Salaries, Part Time 76,269 64,300 115,000
51010 Salaries, Overtime 8,537 8,500 10,300
53010 New Sick Leave Payoff 4,700 4,700 4,800
53015 Vacation Payoff 10,900 10,500 10,700
53030 Holiday Allowance 9,062 11,600 11,600
53039 Other Benefits - - 14,400
53040 Workers Compensation 6,900 8,700 8,900
53045 Employee Group Insurance 127,800 140,600 101,400
53050 Medicare Insurance 6,905 5,700 8,600
54000 P.E.R.S. Retirement 116,588 57,000 56,400
54010 P.A.R.S. Retirement 274 2,400 4,300
54015 PERS Unfunded Liability - 91,100 93,000
SUBTOTAL 821,805 883,600 907,300

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 3,596 5,000 5,000
55002 Training, Travel And Dues 895 4,400 4,400
55004 Gas-Natural 3,866 5,000 5,300
55006 Electricity 8,828 8,900 9,400
55008 Water 6,045 4,200 4,400
55010 Telephone 1,952 1,400 1,500
55014 Gas and Lubricants 10,429 10,100 10,000
55016 Materials And Supplies 45,690 45,000 45,000
55022 Rents and Leases 606 - 1,100
55024 Equipment Replacement Charge 22,400 23,100 23,100 55026 General Insurance 9,907 8,900 11,300
55028 Repairs & Maint. Automotive 11,370 14,500 15,000
55030 Repairs & Maint. Other 12,107 6,000 8,000
55032 Printing 112 1,000 1,000
55036 Contractual Services 38,887 25,000 50,000
55040 Bank and Merchant Fees - - 1,300
SUBTOTAL 176,692 162,500 195,800
GRAND TOTAL 998,498 1,046,100 1,103,100
City of Laguna Beach 116 Proposed Budget Fiscal Year 2026-27 128 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ANIMAL SERVICES 2120
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Kennel Manager 1 1 1
Animal Services Officers 3 3 3
Animal Care Specialist 2 2 2
TOTAL PERSONNEL 6 6 6
TOTAL COST 238,800 57,000 56,400
City of Laguna Beach 117 Proposed Budget Fiscal Year 2026-27 129 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

PARKING FUND
PARKING ENFORCEMENT 2121
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 356,503 544,000 578,200
51005 Salaries, Part Time 81,961 96,400 342,300
51010 Salaries, Overtime 30,458 21,400 24,400
52000 Salaries, Redistributed 189,798 189,500 -
53010 New Sick Leave Payoff 5,000 5,000 5,100
53015 Vacation Payoff 7,400 7,100 7,300
53030 Holiday Allowance 2,837 4,500 -
53039 Other Benefits 19 - 9,000
53040 Workers Compensation 7,200 9,100 9,300
53045 Employee Group Insurance 106,500 141,500 97,500
53050 Medicare Insurance 6,248 18,700 13,300
54000 P.E.R.S. Retirement 41,637 66,800 95,900
54010 P.A.R.S. Retirement 1,988 3,600 13,700
54015 PERS Unfunded Liability - 103,600 112,200
SUBTOTAL 837,548 1,211,200 1,308,200

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 4,111 3,500 3,000
55002 Training, Travel And Dues 4,739 2,200 2,700
55010 Telephone 8,688 800 800
55014 Gas and Lubricants 3,748 2,900 3,300
55016 Materials And Supplies 682 7,000 2,000
55022 Rents and Leases - - 1,100
55024 Equipment Replacement Charge 23,400 24,300 24,300 55026 General Insurance 12,614 13,000 16,500
55028 Repairs & Maint. Automotive 10,622 7,000 8,000
55030 Repairs & Maint. Other - 7,700 7,700
55032 Printing 4,483 11,800 -
55036 Contractual Services 129,214 120,000 120,000
56000 Costs Redistributed - - 229,100
SUBTOTAL 202,301 200,200 418,500
GRAND TOTAL 1,039,849 1,411,400 1,726,700
City of Laguna Beach 118 Proposed Budget Fiscal Year 2026-27 130 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

PARKING FUND
PARKING ENFORCEMENT 2121
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Parking Services Officer 1 1 1
Parking Services Officer / Accident Investigator 2 2 2
Senior Parking Services Officer 1 1 1
Community Services Officer 1 1 1
TOTAL PERSONNEL 5 5 5
TOTAL COST 394,700 544,000 578,200
City of Laguna Beach 119 Proposed Budget Fiscal Year 2026-27 131 of 319

POLICE DEPARTMENT DEPARTMENT BUDGET SUMMARY

PARKING FUND
NEIGHBORHOOD ENHANCEMENT TEAM 2130
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 268,672 241,000 546,500
51005 Salaries, Part Time - 11,100 -
51010 Salaries, Overtime 21,992 21,400 14,000
53030 Holiday Allowance 15,149 10,000 10,000
53039 Other Benefits - - 8,400
53045 Employee Group Insurance 63,900 70,300 54,500
53050 Medicare Insurance 4,297 3,500 8,000
54000 P.E.R.S. Retirement 35,502 32,600 77,400
54010 P.A.R.S. Retirement - 400 -
54015 PERS Unfunded Liability - 45,900 108,000
SUBTOTAL 409,511 436,200 826,800

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 3,348 3,000 3,000
55002 Training, Travel And Dues 2,118 2,000 2,000
55010 Telephone 3,266 3,700 3,900
55014 Gas and Lubricants 177 200 -
55016 Materials And Supplies 5,948 8,000 8,000
55028 Repairs & Maint. Automotive 4,173 1,000 1,000
55030 Repairs & Maint. Other - 1,000 -
55032 Printing 445 500 -
55036 Contractual Services 3,537 500 1,000
56000 Costs Redistributed - - 196,800
SUBTOTAL 23,011 19,900 215,700
GRAND TOTAL 432,523 456,100 1,042,500
City of Laguna Beach 120 Proposed Budget Fiscal Year 2026-27 132 of 319

POLICE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

PARKING FUND
NEIGHBORHOOD ENHANCEMENT TEAM 2130
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Park Ranger 2 1 1
Police Corporal 1 1 2
Police Officer 0 1 0
TOTAL PERSONNEL 3 3 3
TOTAL COST 403,300 241,000 546,500
City of Laguna Beach 121 Proposed Budget Fiscal Year 2026-27 133 of 319
Fire
Department
City of Laguna Beach 122 Proposed Budget Fiscal Year 2026-27 134 of 319

FIRE DEPARTMENT

BUDGET STRUCTURE
City of Laguna Beach 123 Proposed Budget Fiscal Year 2026-27 135 of 319

FIRE DEPARTMENT

SUMMARY OF SERVICES
The Fire Department is comprised of five (5) budgetary divisions: Fire Operations/Training, Fire Prevention, Ambulance Program, Emergency Management, and Measure LL funding. The Department responds to approximately 4,100 requests for emergency service each year. The Department has 60 positions that include Fire Chief, Fire Deputy Chief, (3) Battalion Chiefs, Administrative Fire Captain, (12) Fire Captains, (12) Fire Engineers, (15) Fire Firefighters, Administrative Assistant, Senior Administrative Analyst, Emergency Operations Coordinator, Part time Public Educator, (12) Ambulance Operators, an Ambulance Coordinator, Fire Marshal, and two Fire Safety Inspectors.

The Department maintains an all-hazard/risk fully equipped emergency response force of 13 suppression personnel and one Chief Officer on duty 24/7 (for a total of 42 suppression personnel). The staff personnel include the Fire Chief, Deputy Fire Chief, the on-duty operational Chief Officer (provides administrative duties with their operational responsibilities), an Administrative Fire Captain, Senior Administrative Analyst, Administrative Assistant, Emergency Operations Coordinator, Ambulance Program Coordinator, Fire Marshal, Fire Safety Inspector, and a part-time Fire Prevention Officer. A description of services provided by each division is as follows:

OPERATIONS AND TRAINING DIVISION
There are four (4) fire stations within the city: Station 1 at City Hall, Station 2 on Agate Street, Station 3 at Top of the World, and Station 4 in South Laguna. Each station is equipped with an engine company that is staffed by a Fire Captain, Fire Engineer, and Firefighter who work 48-hour shifts. Our back-up/surge reserve engines are staged at Stations 1, 2, and 4. Station 2 also houses four-wheel drive brush units that are specifically designed to go into the wildland interface areas, and a squad that is equipped to respond to fuel spills, water removal calls, and board-ups. Stations 1 and 3 also house utility vehicles that can respond to backcountry search and rescue incidents, as well as public service calls such as flooding and mudslides. The Department also houses and staffs a State of California Office of Emergency Services, (CalOES) funded wildland brush unit, which is activated as part of the mutual aid system in the case of a major wildland fire or other emergency.

Several of the operational personnel are licensed/trained paramedics who staff every engine company within the City.

Each of our engine companies has specialized equipment for medical emergency incidents and responds to all medical emergencies within the City. In addition to fire suppression and paramedic responsibilities, fire personnel are involved in many other activities. They maintain the stations and associated equipment; participate in skills maintenance and training programs; participate in community education programs such as C.E.R.T. (Community Emergency Response Teams), Community CPR training, Babysitter Classes, and school programs; and conduct fire-prevention inspections annually in local businesses as well as residences adjacent to open space areas.

FIRE PREVENTION DIVISION
This division supervises the daily fire prevention activities, engine company inspection program, the plan review and new construction process for commercial and high occupancy residential (over two families); Conducts new construction and highly technical in the field inspections while coordinating the state mandated inspection program, also coordinates with the fire investigators; and oversees the vegetation management programs.

The vegetation management program is divided into three (3) sub-divisions; weed abatement, fuel modification and defensible space. The weed abatement program reduces fire hazards that result from uncontrolled growth of vegetation on private properties. The fuel management program consists of approximately 350 acres surrounding the exterior of the City, along the open wildland areas, where vegetation is reduced creating fuel breaks to protect residential structures. The fuel modification program is accomplished and maintained using goats and hand crews. In 2021 City Council approved Defensible Space Guidelines enhancing the fire safety of the community. The departments two Fire Safety Inspectors manage compliance with these guidelines for homes that undergo a change of ownership due to a sale.

AMBULANCE PROGRAM DIVISION
Ambulance transportation is a vital aspect of the Fire Department’s response to medical emergencies. An ambulance Coordinator oversees this division that includes 12 full-time Ambulance Operators (AO’s) and 20 part-time AO’s. The Ambulance Operators collectively staff two (2) ambulances daily that are dispatched out of Fire Station 1 and Fire Station 4. Approximately 1,500 patients are transported by Laguna Beach ambulances annually. Cost recovery is managed by the Ambulance Coordinator through a contracted medical billing entity.

City of Laguna Beach 124 Proposed Budget Fiscal Year 2026-27 136 of 319

FIRE DEPARTMENT

SUMMARY OF SERVICES

EMERGENCY MANAGEMENT DIVISION
Prepares for and coordinates citywide response to large-scale emergencies and disasters and maintains the City’s Emergency Operations Center. The Emergency Operations Coordinator also leads the city-wide Community Emergency Response Team (CERT) program and is the staff liaison to the Emergency, Disaster, Planning Committee (EDPC). The position ensures city emergency plans are up to date and align with County, State and Federal requirements. Outreach and public education on emergency plans and preparedness are conducted by the part time public educator position that reports to the Emergency Manager.

MEASURE LL
The Fire Department is utilizing this additional funding to provide a new civilian Fire Marshal who oversees the Fire Prevention Division. In addition, the Fire Department is staffing each of the City’s four (4) fire stations with Paramedic personnel. As a result of Measure LL funding, 67 percent of the Firefighters are licensed Paramedics.

Accomplishments and Initiatives
• Utilize a current Standard of Cover and Community Risk Assessment to guide deployment models, resource allocation, and the ongoing development of Strategic Planning goals and objectives. • Enhance firefighter safety through the integration of emerging technologies, including real-time data systems, artificial intelligence–supported detection capabilities, and tools that improve situational awareness and operational effectiveness.
• Advance a comprehensive health and wellness strategy as part of a holistic approach to firefighter safety, resilience, and long-term workforce sustainability.
• Continue to address the repair, replacement, and upgrade of Fire Department facilities through the establishment of prioritized capital improvement plans aligned with available funding, including the advancement of the Fire Station 4 replacement project and developing the Emergency Operations Center. • Continue enhancing Fuel Modification, Defensible Space, and Weed Abatement programs, while developing and implementing a long-term maintenance strategy for completed fuel modification zones and advancing Community Wildfire Protection Plan (CWPP) initiatives. • Enhance community safety and emergency preparedness by engaging residents and businesses in prevention, evacuation readiness, and risk reduction strategies, supported by improved public alerting and communication systems.
• Continue to strengthen the City’s emergency medical services system through performance evaluation, datadriven decision-making, and ongoing assessment of service delivery models to ensure efficiency, reliability, and long-term sustainability.

Performance Measures
Performance Measure 2024-25
Actuals
Fire Mitigation Zones Serviced 24
Annual Fire & Life Safety Business Inspections 1,091
Wildland-Urban Interface (WUI) Inspections 234
Construction Inspection 50
Fire Permits (Plan Reviews, Yearly Operation Permits, and Special Event Permits) 163 City of Laguna Beach 125 Proposed Budget Fiscal Year 2026-27 137 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, WILDFIRE MITIGATION AND FIRE SAFETY FUND ALL DIVISIONS 2401 / 2402 / 2403 / 2405 / 2406

MAJOR CATEGORY OF EXPENDITURE
Salaries and Benefits Maintenance and
Operations Special Programs Capital Outlay Capital Projects Fire Operations 14,552,700 2,261,200 0 0 0 $ 16,813,900 Fire Ambulance 1,470,500 801,700 0 0 0 $ 2,272,200
Emergency Management 257,900 90,200 18,000 0 0 $ 366,100 Measure LL 1,137,700 26,300 61,300 0 0 $ 1,225,300
Fire Prevention 321,600 301,200 3,246,200 0 0 $ 3,869,000 Wildfire Mitigation 74,200 0 0 0 0 $ 74,200
Total $ 17,814,600 $ 3,480,600 $ 3,325,500 $ - $ - $ 24,620,700 Fire Operations
67%
Fire Ambulance
10%
Emergency Management
2%
Measure LL
6%
Fire Prevention
15%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 126 Proposed Budget Fiscal Year 2026-27 138 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND, TRANSIT FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 2401 / 2402 / 2403 / 2405 / 2406
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 7,293,771 8,130,200 8,441,700 51005 Salaries, Part Time 606,128 586,500 720,600
51010 Salaries, Overtime 2,323,478 1,862,800 2,295,800
51015 Salaries, Overtime-Mutual Aid 510,140 260,000 300,000 53010 New Sick Leave Payoff 60,900 60,900 61,500
53015 Vacation Payoff 205,500 197,800 201,800
53030 Holiday Allowance - 5,500 5,500
53039 Other Benefits 119 - 80,700
53040 Workers Compensation 653,000 822,800 845,300
53045 Employee Group Insurance 1,278,000 1,430,700 1,389,600 53050 Medicare Insurance 153,456 108,800 135,700
54000 P.E.R.S. Retirement 3,465,448 1,480,800 1,663,300 54010 P.A.R.S. Retirement 36,586 21,500 34,200
54015 PERS Unfunded Liability - 1,430,700 1,638,900
SUBTOTAL 16,586,526 16,399,000 17,814,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 120,981 177,100 133,100
55002 Training, Travel And Dues 128,971 157,400 126,500 55004 Gas-Natural 3,524 4,600 4,900
55006 Electricity 54,773 52,800 55,800
55008 Water 8,659 9,300 9,800
55010 Telephone 83,222 92,900 98,200
55014 Gas and Lubricants 81,232 112,900 112,900
55016 Materials And Supplies 116,824 126,600 123,600
55020 Paramedic Medical Supplies 97,954 87,200 87,200
55022 Rents and Leases 81,281 127,100 197,000
55024 Equipment Replacement Charge 731,500 753,509 753,500 55026 General Insurance 261,819 263,000 333,500
55028 Repairs & Maint. Automotive 219,060 189,400 189,400 55030 Repairs & Maint. Other 85,743 92,400 92,400
55032 Printing 7,011 9,000 9,000
55036 Contractual Services 888,695 917,941 978,700
55047 IT Subscriptions - - 175,100
56000 Costs Redistributed 30,000 30,000 -
SUBTOTAL 3,001,249 3,203,150 3,480,600

SPECIAL PROGRAMS
72027 Fuel Mod - Construction 1,216,768 770,000 3,217,700 72028 Hazardous Materials Mitig. 512 6,900 8,500
72029 Weed Abatement-Private Lots 92,001 22,000 20,000
72051 Paramedics 6,685 61,300 61,300
72064 Emergency Kit Backpack 18,777 10,000 5,000
72065 CERT Volunteer Program 3,155 13,000 13,000
72071 Wildfire Special Programs - 900,000 -
79999 Bluebird Canyon Fuel Modificat 34,967 1,094,300 - SUBTOTAL 1,372,865 2,877,500 3,325,500

CAPITAL OUTLAY
80020 Other Equipment - 75,000 -
SUBTOTAL - 75,000 -
GRAND TOTAL 20,960,640 22,554,650 24,620,700
City of Laguna Beach 127 Proposed Budget Fiscal Year 2026-27 139 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND, TRANSIT FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 2401 / 2402 / 2403 / 2405 / 2406
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Fire Chief 1 1 1
Deputy Fire Chief 1 1 1
Fire Division / Battalion Chief 3 3 3
Fire Captain 13 13 13
Fire Engineer 12 12 12
Firefighter² 12 12 12
Administrative Assitant 1 1 1
Senior Administrative Analyst 1 1 1
Ambulance Operators¹ 12 12 12
Ambulance Coordinator 1 1 1
Emergency Operations Coodinator 1 1 1
Fire Safety Inspector 1 2 2
Fire Marshal 1 1 1
Firefighter 0 3 3
TOTAL PERSONNEL 60 64 64
TOTAL COST 7,890,700 8,716,700 9,091,700
¹ Budgeted in Part-Time Salaries.
² (3) Firefighter funded by Measure LL.

City of Laguna Beach 128 Proposed Budget Fiscal Year 2026-27 140 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
FIRE OPERATIONS 2401
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 6,779,267 7,017,400 7,212,700 51010 Salaries, Overtime 1,963,985 1,442,000 2,050,000
51015 Salaries, Overtime-Mutual Aid 510,140 260,000 300,000 53010 New Sick Leave Payoff 49,900 49,900 50,400
53015 Vacation Payoff 187,000 180,000 183,600
53039 Other Benefits 119 - 56,700
53040 Workers Compensation 617,500 778,100 799,400
53045 Employee Group Insurance 937,200 1,030,900 889,500 53050 Medicare Insurance 131,366 97,600 105,100
54000 P.E.R.S. Retirement 3,294,039 1,432,400 1,506,000 54015 PERS Unfunded Liability - 1,324,500 1,399,300
SUBTOTAL 14,470,515 13,612,800 14,552,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 104,699 150,000 113,000
55002 Training, Travel And Dues 104,025 108,000 95,000
55004 Gas-Natural 3,524 4,600 4,900
55006 Electricity 54,773 52,200 55,200
55008 Water 8,659 8,700 9,200
55010 Telephone 80,952 89,700 94,800
55014 Gas and Lubricants 61,642 80,800 80,800
55016 Materials And Supplies 92,405 100,000 95,000
55020 Paramedic Medical Supplies 97,954 87,200 87,200
55022 Rents and Leases 77,410 5,000 7,900
55024 Equipment Replacement Charge 711,900 733,309 733,300 55026 General Insurance 135,864 128,400 162,800
55028 Repairs & Maint. Automotive 207,772 174,100 174,100 55030 Repairs & Maint. Other 85,743 71,200 71,200
55032 Printing 5,945 5,000 5,000
55036 Contractual Services 352,110 351,700 351,700
55047 IT Subscriptions - - 120,100
SUBTOTAL 2,185,378 2,149,909 2,261,200

CAPITAL OUTLAY
80020 Other Equipment - 75,000 -
SUBTOTAL - 75,000 -
GRAND TOTAL 16,655,893 15,837,709 16,813,900
City of Laguna Beach 129 Proposed Budget Fiscal Year 2026-27 141 of 319
City of Laguna Beach 130 Proposed Budget Fiscal Year 2026-27 142 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
FIRE OPERATIONS 2401
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Fire Chief 1 1 1
Deputy Fire Chief 1 1 1
Fire Division / Battalion Chief 3 3 3
Fire Captain 13 13 13
Fire Engineer 12 12 12
Firefighter 12 12 12
Administrative Assitant 1 1 1
Senior Administrative Analyst 1 1 1
TOTAL PERSONNEL 44 44 44
TOTAL COST 6,732,400 7,017,400 7,212,700
City of Laguna Beach 131 Proposed Budget Fiscal Year 2026-27 143 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
FIRE AMBULANCE 2402
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 100,996 103,000 99,200
51005 Salaries, Part Time 606,128 586,500 650,000
51010 Salaries, Overtime 340,624 351,800 193,100
53010 New Sick Leave Payoff 8,200 8,200 8,300
53015 Vacation Payoff 13,000 12,500 12,800
53030 Holiday Allowance - 5,500 5,500
53039 Other Benefits - - 15,600
53040 Workers Compensation 34,200 43,100 44,300
53045 Employee Group Insurance 276,900 304,600 363,800
53050 Medicare Insurance 15,514 1,500 13,700
54000 P.E.R.S. Retirement 23,839 12,300 12,300
54010 P.A.R.S. Retirement 36,586 21,500 31,600
54015 PERS Unfunded Liability - 19,600 20,300
SUBTOTAL 1,455,987 1,470,100 1,470,500

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 11,706 10,000 10,000
55002 Training, Travel And Dues 2,589 6,000 6,000
55006 Electricity - 600 600
55008 Water - 600 600
55010 Telephone 967 1,300 1,400
55014 Gas and Lubricants 17,148 18,200 18,200
55016 Materials And Supplies 6,220 14,000 14,000
55022 Rents and Leases 3,871 78,000 145,000
55026 General Insurance 120,642 129,500 164,200
55028 Repairs & Maint. Automotive 10,932 10,000 10,000
55030 Repairs & Maint. Other - 21,200 21,200
55032 Printing - 500 500
55036 Contractual Services 129,320 87,325 410,000
56000 Costs Redistributed 30,000 30,000 -
SUBTOTAL 333,395 407,225 801,700
GRAND TOTAL 1,789,382 1,877,325 2,272,200
City of Laguna Beach 132 Proposed Budget Fiscal Year 2026-27 144 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
FIRE AMBULANCE 2402
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Ambulance Operators¹ 12 12 12
Ambulance Coordinator 1 1 1
TOTAL PERSONNEL 13 13 13
TOTAL COST 669,500 689,500 749,200
¹ Budgeted in Part-Time Salaries.

City of Laguna Beach 133 Proposed Budget Fiscal Year 2026-27 145 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
FIRE EMERGENCY MANAGEMENT 2405
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time - 151,300 152,400
51010 Salaries, Overtime - 30,900 20,000
53010 New Sick Leave Payoff 1,700 1,700 1,700
53015 Vacation Payoff 4,000 3,900 3,900
53039 Other Benefits - - 1,200
53045 Employee Group Insurance 21,300 23,400 29,300
53050 Medicare Insurance - 2,200 1,900
54000 P.E.R.S. Retirement 15,317 - 17,900
54015 PERS Unfunded Liability - 28,800 29,600
SUBTOTAL 42,317 242,200 257,900

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 3,106 4,200 4,200
55002 Training, Travel And Dues 1,745 13,000 13,000
55010 Telephone 3 200 200
55014 Gas and Lubricants - 10,000 10,000
55016 Materials And Supplies 5,059 3,000 5,000
55028 Repairs & Maint. Automotive - 1,000 1,000
55032 Printing 764 1,800 1,800
55036 Contractual Services 17,299 55,000 -
55047 IT Subscriptions - - 55,000
SUBTOTAL 27,976 88,200 90,200

SPECIAL PROGRAMS
72064 Emergency Kit Backpack 18,777 10,000 5,000
72065 CERT Volunteer Program 3,155 13,000 13,000
SUBTOTAL 21,932 23,000 18,000
GRAND TOTAL 92,225 353,400 366,100
City of Laguna Beach 134 Proposed Budget Fiscal Year 2026-27 146 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
FIRE EMERGENCY MANAGEMENT 2405
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Emergency Operations Coodinator 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 139,900 151,300 152,400
City of Laguna Beach 135 Proposed Budget Fiscal Year 2026-27 147 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND AND WILDFIRE MITIGATION FUND
FIRE PREVENTION DIVISION 2406
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 108,609 224,900 216,300
51010 Salaries, Overtime - - 1,200
53039 Other Benefits - - 2,400
53045 Employee Group Insurance 21,300 48,400 31,200
53050 Medicare Insurance 1,958 3,200 3,100
54000 P.E.R.S. Retirement 25,233 13,500 25,400
54015 PERS Unfunded Liability - 21,600 42,000
SUBTOTAL 157,100 311,600 321,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 1,470 12,000 5,000
55002 Training, Travel And Dues 19,447 24,900 7,000
55010 Telephone 725 600 600
55016 Materials And Supplies 13,140 9,600 9,600
55022 Rents and Leases - 31,200 31,200
55024 Equipment Replacement Charge 19,600 20,200 20,200 55026 General Insurance 3,300 3,600 4,600
55028 Repairs & Maint. Automotive 356 4,300 4,300
55032 Printing 302 1,700 1,700
55036 Contractual Services 389,966 423,916 217,000
SUBTOTAL 448,306 532,016 301,200

SPECIAL PROGRAMS
72027 Fuel Mod - Construction 1,216,768 770,000 3,217,700 72028 Hazardous Materials Mitig. 512 6,900 8,500
72029 Weed Abatement-Private Lots 92,001 22,000 20,000
SUBTOTAL 1,309,281 798,900 3,246,200
GRAND TOTAL 1,914,686 1,642,516 3,869,000
City of Laguna Beach 136 Proposed Budget Fiscal Year 2026-27 148 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND AND WILDFIRE MITIGATION FUND
FIRE PREVENTION DIVISION 2406
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Fire Safety Inspector 1 2 2
TOTAL PERSONNEL 1 2 2
TOTAL COST 110,100 224,900 216,300
City of Laguna Beach 137 Proposed Budget Fiscal Year 2026-27 149 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

MEASURE LL FUND
MEASURE LL 2401 / 2406
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 304,899 633,600 761,100
51010 Salaries, Overtime 18,869 38,100 31,500
53010 New Sick Leave Payoff 1,100 1,100 1,100
53015 Vacation Payoff 1,500 1,400 1,500
53039 Other Benefits - - 4,800
53040 Workers Compensation 1,300 1,600 1,600
53045 Employee Group Insurance 21,300 23,400 75,800
53050 Medicare Insurance 4,619 4,300 10,900
54000 P.E.R.S. Retirement 107,021 22,600 101,700
54015 PERS Unfunded Liability - 36,200 147,700
SUBTOTAL 460,608 762,300 1,137,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - 900 900
55002 Training, Travel And Dues 1,165 5,500 5,500
55010 Telephone 575 1,100 1,200
55014 Gas and Lubricants 2,441 3,900 3,900
55022 Rents and Leases - 12,900 12,900
55026 General Insurance 2,013 1,500 1,900
SUBTOTAL 6,195 25,800 26,300

SPECIAL PROGRAMS
72051 Paramedics 6,685 61,300 61,300
SUBTOTAL 6,685 61,300 61,300
GRAND TOTAL 473,487 849,400 1,225,300
City of Laguna Beach 138 Proposed Budget Fiscal Year 2026-27 150 of 319

FIRE DEPARTMENT DEPARTMENT PERSONNEL SUMMARY

MEASURE LL FUND
MEASURE LL 2401 / 2406
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Fire Marshal 1 1 1
Firefighter¹ 0 3 3
TOTAL PERSONNEL 1 4 4
TOTAL COST 238,800 633,600 761,100
¹ Standards of Cover.

City of Laguna Beach 139 Proposed Budget Fiscal Year 2026-27 151 of 319

FIRE DEPARTMENT DEPARTMENT BUDGET SUMMARY

WILDFIRE MITIGATION AND FIRE SAFETY FUND
WILDFIRE MITIGATION 2401 / 2403
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51005 Salaries, Part Time - - 70,600
53050 Medicare Insurance - - 1,000
54010 P.A.R.S. Retirement - - 2,600
SUBTOTAL - - 74,200

SPECIAL PROGRAMS
79999 Bluebird Canyon Fuel Modificat 34,967 1,094,250 - SUBTOTAL 34,967 1,094,250 -
GRAND TOTAL 34,967 1,094,250 74,200
City of Laguna Beach 140 Proposed Budget Fiscal Year 2026-27 152 of 319
Marine Safety
City of Laguna Beach 141 Proposed Budget Fiscal Year 2026-27 153 of 319

MARINE SAFETY

BUDGET STRUCTURE
City of Laguna Beach 142 Proposed Budget Fiscal Year 2026-27 154 of 319

MARINE SAFETY

SUMMARY OF SERVICES
The Marine Safety Department is responsible for seven and a half miles of the City coastline and 22.5 square miles of ocean. Marine Safety has 17 full-time positions: Marine Safety Chief, Captain, three (3) Lieutenants, 11 Marine Safety Officers, and one (1) Administrative Assistant. A Marine Safety Officer is assigned to serve as the Marine Protection Officer. During the year, the Marine Safety Department augments operations with Recurrent Hourly Lifeguards and approximately 200 Seasonal Ocean Lifeguards.

Marine Safety’s primary duties include ocean rescue, emergency medical response, drowning prevention, ordinance enforcement, and marine protection. The Department also provides technical rescue response in scuba search-andrescue/recovery, coastal cliff rescue, backcountry extrication, and flood rescue. During an average year, Marine Safety personnel rescue approximately 5,500 individuals from the ocean and provide medical attention to another 5,000 people. The Marine Safety staff enforces municipal ordinances and state codes, averaging approximately 220,000 enforcement contacts annually.

FIELD OPERATIONS – PEAK DEPLOYMENT
Staff approximately 95 positions daily, with ocean lifeguard coverage for all City-maintained beaches and Irvine Cove.

The Department’s Level One operation is structured as three (3) sections and two (2) functional divisions:

Section One - encompasses Irvine Cove to Sleepy Hollow Beach and is covered by 15 lifeguard towers and two (2) rescue patrol vehicles. This section includes Main Beach, which serves as the base deployment division for relief lifeguard operations in Sections One and Two.

Section Two - covers Saint Anns Beach to Treasure Island Beach, has 17 lifeguard towers and two (2) rescue patrol vehicles.

Section Three - encompasses North Aliso Beach to Three Arch Bay, has 18 lifeguard towers, and two (2) rescue patrol units. Aliso Beach serves as the base deployment division for relief lifeguard operations in Section Three.

Functional Divisions
• Division VII - the first of two functional divisions includes Marine Safety Dispatch, vessel operations, administration, seasonal ocean lifeguard training, and field maintenance. • Division VIII - the second functional division, oversees marine protection, public education, and marine ordinance enforcement.

Junior Lifeguards - This program educates and instructs the youth of Laguna Beach and surrounding cities about ocean awareness, aquatic safety, marine ecology, basic first aid, and responsible enjoyment of coastal resources.

Approximately 550 children, ages eight to fifteen, participate in the program each year. Ocean Lifeguards serve as instructors for the program.

FIELD OPERATIONS – NON-PEAK DEPLOYMENT
During non-peak months, operations consist of 17 full-time marine safety personnel, one of whom is assigned as the Marine Protection Officer, Recurrent Hourly Lifeguards, and approximately 50 Ocean Lifeguards. The Department utilizes non-peak deployment schedules to address varying demands. Field Operations include patrol, emergency rescue, 24-hour response, municipal ordinances, and State code enforcement. During level two and three staffing, the Marine Safety Department completes most of the year’s training in four specific disciplines: (1) Marine Safety Officer certification training, (2) technical rescue training, (3) Ocean Lifeguard I, II & III recurrent training, and (4) the Ocean Lifeguard Academy.

Marine Education and Enforcement – The Department assigns a Marine Safety Officer to serve as the Marine Protection Officer. The Officer’s primary duty is patrolling the marine environment to educate the public about marine resources and issue citations for violations when necessary. Marine Safety Tide Pool Educators are deployed to the intertidal habitat during certain times of the year to educate beach patrons and school groups about Laguna Beach’s marine resources.

City of Laguna Beach 143 Proposed Budget Fiscal Year 2026-27 155 of 319

MARINE SAFETY

SUMMARY OF SERVICES
Measure LL – The Marine Safety Department used the Measure LL allocation to hire two (2) additional full-time Marine Safety Officers. Also, Measure LL provides lifeguard tower shifts during non-peak months. The transient occupancy tax allows Marine Safety to staff responsively during large surf conditions and other regularly occurring high-demand days year-round.

Laguna Beach Neighborhood and Environmental Protection Plan – The City provides year-round lifeguard coverage at high-impact beaches to address life safety issues and to reduce nuisance violations. The City installed a lifeguard tower during the Summer months at Mermaids Beach (North Victoria).

Marine Safety Services in South Laguna – Lifeguard coverage on beaches beginning March 1, 2023. Marine Safety coverage includes lifeguards in towers and patrolling lifeguard units to provide ocean rescue, emergency medical response, drowning prevention, ordinance enforcement, and marine protection.

Accomplishments and Initiatives
• Replace lifeguard chairs with enclosed lifeguard towers that provide ocean lifeguards with sustained protection from the environment.
• Install cameras at key locations to monitor coastal activity and enhance resource management.

Performance Measures
Performance Measure CY 2025
Actuals
Ocean Rescues 12,191
Preventative and Educational Contacts 552,924
Ordinance Enforcement Contacts 197,127
Ecologocal (Marine Protection) Contacts 50,680
City of Laguna Beach 144 Proposed Budget Fiscal Year 2026-27 156 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 2601 / 2603

MAJOR CATEGORY OF EXPENDITURE
Salaries and
Benefits
Maintenance and
Operations Special Programs Capital Outlay Capital Projects Marine Safety 3,880,900 929,000 0 75,000 0 $ 4,884,900
Measure LL Fund 417,800 6,000 0 0 0 $ 423,800
Parking Fund 523,500 47,700 0 0 0 $ 571,200
South Laguna Fund 2,309,900 648,800 0 0 30,000 $ 2,988,700 Total $ 7,132,100 $ 1,631,500 $ - $ 75,000 $ 30,000 $ 8,868,600 Marine Safety
54%
Measure LL Fund
5% Parking Fund
6%
South Laguna Fund
35%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 145 Proposed Budget Fiscal Year 2026-27 157 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 2601 / 2603
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 2,002,465 2,214,400 2,112,500 51005 Salaries, Part Time 2,982,786 2,949,100 3,101,000 51010 Salaries, Overtime 240,900 270,500 238,600
53010 New Sick Leave Payoff 23,300 23,300 23,600
53015 Vacation Payoff 38,700 37,300 38,000
53030 Holiday Allowance 7,493 6,000 6,000
53039 Other Benefits 174 - 28,900
53040 Workers Compensation 179,100 225,600 231,800
53045 Employee Group Insurance 384,200 422,600 360,100
53050 Medicare Insurance 76,307 31,700 75,200
54000 P.E.R.S. Retirement 417,814 294,200 315,300
54010 P.A.R.S. Retirement 139,085 117,600 147,300
54015 PERS Unfunded Liability - 403,600 453,800
SUBTOTAL 6,492,325 6,995,900 7,132,100

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 156,288 167,000 177,400
55002 Training, Travel And Dues 34,760 38,500 40,500
55004 Gas-Natural 1,097 1,500 1,600
55006 Electricity - 8,500 9,000
55008 Water 42,551 43,700 46,100
55010 Telephone 52,177 50,500 53,300
55014 Gas and Lubricants 38,157 98,000 102,900
55016 Materials And Supplies 122,075 146,400 153,700
55022 Rents and Leases 4,969 22,500 25,700
55024 Equipment Replacement Charge 255,900 263,600 263,600 55026 General Insurance 68,452 67,200 85,300
55028 Repairs & Maint. Automotive 24,047 23,100 29,500
55030 Repairs & Maint. Other 54,713 63,600 66,800
55032 Printing 591 2,100 7,500
55036 Contractual Services 316,845 82,750 75,900
55047 IT Subscriptions 6 59,500 62,500
56000 Costs Redistributed 342,000 342,000 430,200
SUBTOTAL 1,514,626 1,480,450 1,631,500

SPECIAL PROGRAMS
72050 Main Beach Mgmt Plan - 230,000 -

CAPITAL OUTLAY
80020 Other Equipment 249,762 165,000 105,000
SUBTOTAL 249,762 395,000 105,000
GRAND TOTAL 8,256,714 8,871,350 8,868,600
City of Laguna Beach 146 Proposed Budget Fiscal Year 2026-27 158 of 319

MARINE SAFETY DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND, MEASURE LL FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 2601 / 2603
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Chief of Marine Safety 1 1 1
Marine Safety Captain 1 1 1
Marine Safety Lieutenant 3 3 3
Marine Safety Officer 11 11 11
Administrative Analyst 0 0 1
Administrative Assisstant 1 1 0
TOTAL PERSONNEL 17 17 17
TOTAL COST 2,081,200 2,214,400 2,112,500
City of Laguna Beach 147 Proposed Budget Fiscal Year 2026-27 159 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

GENERAL FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 990,880 1,155,200 1,093,700
51005 Salaries, Part Time 1,657,084 1,668,400 1,750,100 51010 Salaries, Overtime 133,014 156,900 125,000
53010 New Sick Leave Payoff 15,300 15,300 15,500
53015 Vacation Payoff 25,400 24,500 24,900
53039 Other Benefits 174 - 17,500
53045 Employee Group Insurance 170,400 187,400 187,900
53050 Medicare Insurance 42,132 16,300 41,100
54000 P.E.R.S. Retirement 270,884 180,100 177,000
54010 P.A.R.S. Retirement 78,854 62,500 83,100
54015 PERS Unfunded Liability - 201,800 212,200
SUBTOTAL 3,502,223 3,817,200 3,880,900

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 140,412 145,000 154,300
55002 Training, Travel And Dues 28,651 28,100 29,500
55004 Gas-Natural 1,097 1,000 1,100
55008 Water 42,551 30,600 32,300
55010 Telephone 40,319 32,400 34,200
55014 Gas and Lubricants 31,562 89,600 94,100
55016 Materials And Supplies 94,283 106,700 112,000
55022 Rents and Leases 4,969 15,000 15,800
55024 Equipment Replacement Charge 209,900 216,200 216,200 55026 General Insurance 42,930 42,400 53,800
55028 Repairs & Maint. Automotive 20,109 19,100 25,300
55030 Repairs & Maint. Other 44,078 52,000 54,600
55032 Printing 591 1,600 7,000
55036 Contractual Services 131,008 55,250 48,400
55047 IT Subscriptions 6 48,000 50,400
SUBTOTAL 832,466 882,950 929,000

CAPITAL OUTLAY
80020 Other Equipment 45,747 - 75,000
SUBTOTAL 45,747 - 75,000
GRAND TOTAL 4,380,436 4,700,150 4,884,900
City of Laguna Beach 148 Proposed Budget Fiscal Year 2026-27 160 of 319

MARINE SAFETY DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Chief of Marine Safety 1 1 1
Marine Safety Captain 1 1 1
Marine Safety Lieutenant 2 2 2
Marine Safety Officer 4 4 4
TOTAL PERSONNEL 8 8 8
TOTAL COST 1,075,600 1,155,200 1,093,700
City of Laguna Beach 149 Proposed Budget Fiscal Year 2026-27 161 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

MEASURE LL FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 239,166 189,500 193,500
51005 Salaries, Part Time 115,915 118,600 122,800
51010 Salaries, Overtime 5,094 2,200 2,200
53010 New Sick Leave Payoff 200 200 200
53015 Vacation Payoff 1,500 1,400 1,500
53039 Other Benefits - - 2,400
53045 Employee Group Insurance 42,600 46,900 16,300
53050 Medicare Insurance 5,210 2,700 4,600
54000 P.E.R.S. Retirement 54,116 13,400 26,900
54010 P.A.R.S. Retirement 4,804 7,700 5,800
54015 PERS Unfunded Liability - 36,100 37,500
SUBTOTAL 471,804 422,700 417,800

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 651 700 700
55002 Training, Travel And Dues 282 1,000 1,100
55026 General Insurance 3,341 3,300 4,200
SUBTOTAL 4,274 5,000 6,000
GRAND TOTAL 476,079 427,700 423,800
City of Laguna Beach 150 Proposed Budget Fiscal Year 2026-27 162 of 319

MARINE SAFETY DEPARTMENT PERSONNEL SUMMARY

MEASURE LL FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Marine Safety Officer 2 2 2
TOTAL PERSONNEL 2 2 2
TOTAL COST 193,000 189,500 193,500
City of Laguna Beach 151 Proposed Budget Fiscal Year 2026-27 163 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

PARKING FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 126,940 110,400 113,300
51005 Salaries, Part Time 266,136 289,200 307,000
51010 Salaries, Overtime 10,921 15,000 15,000
53039 Other Benefits - - 1,200
53045 Employee Group Insurance 21,300 23,400 28,700
53050 Medicare Insurance 5,619 1,600 6,000
54000 P.E.R.S. Retirement 14,390 15,000 15,700
54010 P.A.R.S. Retirement 15,122 10,800 14,600
54015 PERS Unfunded Liability - 21,000 22,000
SUBTOTAL 460,429 486,400 523,500

MAINTENANCE AND OPERATIONS
56000 Costs Redistributed - - 47,700
SUBTOTAL - - 47,700
GRAND TOTAL 460,429 486,400 571,200
City of Laguna Beach 152 Proposed Budget Fiscal Year 2026-27 164 of 319

MARINE SAFETY DEPARTMENT PERSONNEL SUMMARY

PARKING FUND
MARINE SAFETY 2601
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Marine Safety Officer 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 96,100 110,400 113,300
City of Laguna Beach 153 Proposed Budget Fiscal Year 2026-27 165 of 319

MARINE SAFETY DEPARTMENT BUDGET SUMMARY

SOUTH LAGUNA FUND
MARINE SAFETY 2603
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 645,479 759,300 712,000
51005 Salaries, Part Time 943,651 872,900 921,100
51010 Salaries, Overtime 91,871 96,400 96,400
53010 New Sick Leave Payoff 7,800 7,800 7,900
53015 Vacation Payoff 11,800 11,400 11,600
53030 Holiday Allowance 7,493 6,000 6,000
53039 Other Benefits - - 7,800
53040 Workers Compensation 57,800 72,800 74,800
53045 Employee Group Insurance 149,900 164,900 127,200
53050 Medicare Insurance 23,345 11,100 23,500
54000 P.E.R.S. Retirement 78,425 85,700 95,700
54010 P.A.R.S. Retirement 40,304 36,600 43,800
54015 PERS Unfunded Liability - 144,700 182,100
SUBTOTAL 2,057,869 2,269,600 2,309,900

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 15,225 21,300 22,400
55002 Training, Travel And Dues 5,827 9,400 9,900
55004 Gas-Natural - 500 500
55006 Electricity - 8,500 9,000
55008 Water - 13,100 13,800
55010 Telephone 11,858 18,100 19,100
55014 Gas and Lubricants 6,594 8,400 8,800
55016 Materials And Supplies 27,792 39,700 41,700
55022 Rents and Leases - 7,500 9,900
55024 Equipment Replacement Charge 46,000 47,400 47,400 55026 General Insurance 22,181 21,500 27,300
55028 Repairs & Maint. Automotive 3,938 4,000 4,200
55030 Repairs & Maint. Other 10,634 11,600 12,200
55032 Printing - 500 500
55036 Contractual Services 185,837 27,500 27,500
55047 IT Subscriptions - 11,500 12,100
56000 Costs Redistributed 342,000 342,000 382,500
SUBTOTAL 677,886 592,500 648,800

SPECIAL PROGRAMS
72050 Main Beach Mgmt Plan - 230,000
SUBTOTAL - 230,000 -

CAPITAL OUTLAY
80020 Other Equipment 204,016 165,000 30,000
SUBTOTAL 204,016 165,000 30,000
GRAND TOTAL 2,939,771 3,257,100 2,988,700
City of Laguna Beach 154 Proposed Budget Fiscal Year 2026-27 166 of 319
City of Laguna Beach 155 Proposed Budget Fiscal Year 2026-27 167 of 319

MARINE SAFETY DEPARTMENT PERSONNEL SUMMARY

SOUTH LAGUNA FUND
MARINE SAFETY 2603
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Marine Safety Lieutenant 1 1 1
Marine Safety Officer 4 4 4
Administrative Analyst 0 0 1
Administrative Assisstant 1 1 0
TOTAL PERSONNEL 6 6 6
TOTAL COST 716,500 759,300 712,000
City of Laguna Beach 156 Proposed Budget Fiscal Year 2026-27 168 of 319
Public Works
City of Laguna Beach 157 Proposed Budget Fiscal Year 2026-27 169 of 319

PUBLIC WORKS

BUDGET STRUCTURE
City of Laguna Beach 158 Proposed Budget Fiscal Year 2026-27 170 of 319

PUBLIC WORKS

SUMMARY OF SERVICES
The Mission of the Public Works & Utilities Department is to preserve, maintain, and enhance the City's infrastructure and natural resources, and provide services and environmental stewardship for the benefit of Laguna Beach residents, businesses, and visitors.

The department is organized into the following divisions: Administration, Engineering, Fleet Maintenance, Building and Facilities Maintenance, Street Maintenance, Utility Undergrounding, Landscape Maintenance and Urban Forestry, Solid Waste, Water Quality, Wastewater, and Signs Maintenance.

The department oversees the Capital Improvement Program (CIP). CIP projects are funded by several different funds including the Capital Improvement Fund, Parking Authority Fund, Gas Tax Fund, Wastewater Fund and Street Light Fund. A complete list of projects is included within the Capital Improvement Program Section of the budget.

Laguna Beach Vital Services Measure (Measure LL) revenues are also used by the department annually to enhance the cleanliness of public areas such as sidewalks and beaches by increasing the frequency of Downtown and Coast Highway sidewalk steam cleaning, restroom cleaning, and utility undergrounding strategies.

There are 71 full-time employees and 16 part-time employees in the department. The following are descriptions of services provided by each division:

ADMINISTRATION
This division has three (3) employees who manage departmental administration, budget development, strategic planning and media relations. One (1) position provides oversight of the Solid Waste Division.

ENGINEERING
This division has seven (7) employees and two (2) part-time employees who are responsible for providing engineering and development review services, planning and implementing the City's Capital Improvement Program, coordinating projects with other utility and government agencies, approving and inspecting various construction projects within the public rights-of-way, coordinating with the Parking Traffic and Circulation Committee, securing external funding sources, conducting engineering studies, and performing records management and clerical functions.

FLEET MAINTENANCE
This division has five (5) employees who are responsible for the routine repair and maintenance of over 200 vehicles and pieces of equipment, including a variety of heavy and light-duty trucks, cars, tractors, loaders, transit buses, trolleys, fire engines, ambulances, and specialized equipment.

BUILDING AND FACITILIES MAINTENANCE
This division has nine (9) employees and two (2) part-time employees who perform routine and specialized maintenance activities at City owned buildings and facilities, including City Hall, City Hall North, the Police Station, Marine Safety HQ, City Hall West (479 Ocean Avenue), the Corporation Yard, Laguna Beach Community and Susi Q Senior Center, the Laguna Beach Community and Recreation Center, the Animal Shelter, four (4) fire stations, 12 public restroom buildings, the community pool, the downtown public library, as well as numerous beach and park facilities. Maintenance services include HVAC, lighting, electrical, plumbing, carpentry, painting, furniture services, trash/recycling collection, custodial services, and other specialized tasks as needed to support City operations.

STREET MAINTENANCE
This division has twelve employees, that includes two positions dedicated to South Laguna and one position in Measure LL, and three (3) part-time employees who maintain City streets, sidewalks, parking lots, beaches, and storm drains. The division budget provides citywide street sweeping services, sidewalk and beach access ramp sweeping, asphalt/concrete pavement repair, street striping, sidewalk pressure washing, trash/recycling collection, litter control, beach maintenance, including South Laguna beaches, and disposal of construction debris and litter.

City of Laguna Beach 159 Proposed Budget Fiscal Year 2026-27 171 of 319

PUBLIC WORKS

SUMMARY OF SERVICES

UNDERGROUNDING UTILITY
The three (3) employees in this division are responsible for coordinating and managing Utility Undergrounding Districts by overseeing the formation of districts, preliminary engineering, creation of assessments, preparation of final design, coordinating with various utility companies, construction, and removal of overhead wires and poles. The division also manages maintenance and operation of the street light system. The division is partially funded by the Street Light Fund. This fund represents property tax revenue collected for lighting the City's public rights-of-way. These funds provide for the operation, maintenance, repair, and reconstruction of streetlights and associated facilities and can be used for replacing overhead electrical wires and equipment with underground facilities where streetlights are also replaced or installed.

LANDSCAPE AND URBAN FORESTRY
This division has thirteen employees and five (5) part-time employees responsible for maintenance of the City’s landscaping and urban forest. There are approximately 95 separate landscape locations citywide including parks, streetscapes, and beach access staircases, and over 3,300 City maintained trees. The division provides tree inspection, tree risk assessment, routine tree trimming, irrigation management, athletic field maintenance, and general landscape maintenance services citywide.

SOLID WASTE
This division has two (2) full-time employees and two (2) part-time employees responsible for the administration of the Solid Waste Franchise Agreement, City recycling programs, and recycling events. This division is also responsible for ensuring compliance with environmental regulations and mandates, and handling requests from residents and businesses for information, special services, and complaint resolution. State grant funds augment the division's programming for beverage container recycling, hazardous waste, and used oil recycling. This division's costs are recovered through an annual administrative cost reimbursement fee from the City’s hauler as required in the Solid Waste Franchise Agreement.

WATER QUALITY
This division has two (2) full-time employees who are responsible for compliance efforts required by various State and Regional environmental permits issued to the City, primarily the National Pollution Discharge Elimination System (NPDES) and Municipal Separate Storm Sewer (MS4) Permits. These prescriptive permits require the development of plans and programs which are approved by City Council and implemented by the division. The overarching goals of the division are to protect the recreational value and other beneficial uses of the receiving water within local jurisdictional boundaries, and to maintain compliance with Regional, State and Federal regulations.

WASTEWATER
This division has thirteen full-time employees and two (2) part-time employees who are responsible for maintaining 95 miles of sewer lines, 26 lift stations, the four-mile North Coast Interceptor that transmits wastewater to the Coastal Treatment Plant, and 22 urban runoff diversion systems. Key functions include maintaining the wastewater collection system, securing grants and managing low-interest funding, coordinating with the South Orange County Wastewater Authority, complying with mandates from the Environmental Protection Agency and the Regional Water Quality Control Board, and advocating the City policies necessary to meet Federal Clean Water Act requirements.

SIGNS MAINTENANCE
This division has two (2) full-time employees and maintains all City signage located in the public right-of-way. The division administers the annual sidewalk and intersection nuisance abatement program. These positions are shown in the Parking and Sign Maintenance Division.

City of Laguna Beach 160 Proposed Budget Fiscal Year 2026-27 172 of 319

PUBLIC WORKS

SUMMARY OF SERVICES
Accomplishments and Initiatives
• Complete construction of the Woods Cove Underground Utility Assessment District No. 2014-2 to underground overhead utilities for approximately 400 properties. • Complete design of the Glenneyre Street Lighting Improvements project, including installation of 29 new streetlights.
• Construction of the Agate Street Storm Drain Improvements in Summer 2026. • Begin construction of the West Street Underground Utility Assessment District No. 2021-1 in March 2026. • Construction of Fire Station #4 in South Laguna.
• Construction of the permanent Promenade (Lower Forest Avenue pedestrian promenade). • Continue construction of the Cleo Street and Anita Street beach access and stairway reconstruction projects, which were initiated in FY26.
• Reduce sewer spills by implementing priority wastewater capital projects identified through a ten-year wastewater CIP.
• Reduce sewer spills caused by roots through continuous implementation of the private sewer laterals program.
• Continued implementation of programs to reduce water pollution and meet new water quality regulations.
• Continued implementation of the City’s adopted Sewer System Management Plan (SSMP).

Performance Measures
Performance Measure CY 2025
Actuals
Administration
Employee appreciation events 3
Team Building Events 8
Participation in local and regional industry related training and networking APWA Public Works Institute for Managers & Supervisors (attended) 6 APWA National Conference (attended) 4
Engineering
Average turnaround time to complete development reviews (days) 10 Percentage of capital improvement projects completed within the appropriated budget at time of construction contract award 100%
Public Works permits issued (Right of Way Encroachment Permits) 283 Water Quality
Water quality inspections conducted 1758
City of Laguna Beach 161 Proposed Budget Fiscal Year 2026-27 173 of 319

PUBLIC WORKS

SUMMARY OF SERVICES
Performance Measure CY 2025
Actuals
Fleet Maintenance Division
Work orders completed for City vehicles and equipment 685 Building & Facilities Maintenance
Average time to complete maintenance work orders (days) 5 Landscaping and Urban Forestry Division
New tree planted 33
New shrubs planted 1,052
Seasonal plants planted 5,940
Tree Wells repaired 11
Street Maintenance Division
Sidewalks repaired (sq ft) 160
Residential sidewalk repaired (sq ft) 640
Sidewalk grinding completed (linear ft) 220
Kelp removed (tons) 175
Distance of routine street sweeping (miles) 27,195
Signs Division
Street signs replaced 93
Street signs installed 58
Vegetation encroachments identified and 100% abated 122 Solid Waste Division
Targeted recycling campaign flights (SB 1383 Organics, Holiday Organics, and Holiday CRV recycling flights), generating over 400,409 total impressions, 881 total clicks/engagement actions, and 73,424 video plays.
6 Citywide recycling events – (1,053 attendees/vehicles, diverting over 69.97 tons from landfill disposal through event-based recovery. 4
Wastewater Division
System incident responses 769
Wastewater pipeline cleaned (ft) 459,111
Wastewater pipelines inspected (ft) 211,594
City of Laguna Beach 162 Proposed Budget Fiscal Year 2026-27 174 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, STREET LIGHTING FUND, SOUTH LAGUNA FUND, AND WASTEWATER FUND

ALL DIVISIONS

MAJOR CATEGORY OF EXPENDITURE
Salaries and Benefits Maintenance and
Operations
Special
Programs Capital Outlay Capital Projects
Administration 689,500 31,700 - - - $ 721,200
Engineering 1,309,800 233,000 - - 7,150,000 $ 8,692,800 Fleet Maintenance 556,800 247,300 - - - $ 804,100
Building & Facilities Maintenance 1,617,500 1,980,200 - - - $ 3,597,700 Street Maintenance 1,387,600 2,388,500 - - - $ 3,776,100 Neighborhood Services Division - 275,000 - - - $ 275,000 South Laguna 301,800 803,600 - - - $ 1,105,400
Landscape Maintenance 1,845,200 1,001,900 100,000 - - $ 2,947,100 Street Lighting 164,100 442,400 6,000 - 350,000 $ 962,500 Utility Undergrounding 89,400 10,100 - - - $ 99,500
Solid Waste 318,900 291,000 105,900 - - $ 715,800
Measure LL 171,700 251,600 - - - $ 423,300
Parking 374,200 383,100 - - 1,400,000 $ 2,157,300
Water Quality 308,000 311,100 161,200 - - $ 780,300
Wastewater 2,422,200 6,882,900 53,800 - 1,500,000 $ 10,858,900 North Coast Interceptor 1,500 393,600 - - - $ 395,100
CIP 748,000 177,800 - - 1,940,000 $ 2,865,800
Total $ 12,306,200 $ 16,104,800 $ 426,900 $ - $ 12,340,000 $ 41,177,900 Measure LL
4%
Parking
6%
Water Quality
Wastewater 6%
74%
North Coast Interceptor
3%
CIP
7%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 163 Proposed Budget Fiscal Year 2026-27 175 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND, MEASURE LL FUND, STREET LIGHTING FUND, SOUTH LAGUNA FUND, AND WASTEWATER FUND

ALL DIVISIONS
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 6,450,160 7,397,200 7,154,100 51005 Salaries, Part Time 308,496 392,100 482,900
51010 Salaries, Overtime 289,886 362,700 294,900
52000 Salaries, Redistributed (187,025) (243,200) -
53010 New Sick Leave Payoff 71,900 71,900 73,900
53015 Vacation Payoff 174,794 149,700 152,600
53025 Comp Time Payoff 7,500 11,900 12,000
53035 Residency Incentive - - 45,500
53039 Other Benefits 420 - 98,000
53040 Workers Compensation 222,000 279,700 287,300
53045 Employee Group Insurance 1,491,000 1,694,600 1,351,900 53050 Medicare Insurance 105,280 105,500 109,700
54000 P.E.R.S. Retirement 1,558,022 807,500 828,700
54010 P.A.R.S. Retirement 11,677 13,300 18,000
54015 PERS Unfunded Liability - 1,349,600 1,396,700
SUBTOTAL 10,504,111 12,392,500 12,306,200

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 34,773 47,500 48,500
55002 Training, Travel And Dues 105,970 103,400 94,700
55004 Gas-Natural 20,819 31,700 33,500
55006 Electricity 627,177 634,800 671,000
55008 Water 561,886 285,100 301,400
55010 Telephone 24,934 31,700 34,900
55014 Gas and Lubricants 142,825 170,800 153,500
55016 Materials And Supplies 782,774 801,280 977,500
55018 Materials And Supplies - Other 160,540 135,100 136,000 55022 Rents and Leases 33,433 24,600 32,400
55024 Equipment Replacement Charge 716,800 738,600 738,600 55026 General Insurance 1,692,329 1,828,700 2,314,500
55028 Repairs & Maint. Automotive 234,029 237,000 241,800 55030 Repairs & Maint. Other 249,835 474,200 514,200
55032 Printing 4,469 23,500 17,900
55034 Advertising - - 1,000
55036 Contractual Services 4,152,367 5,042,248 5,012,900 55044 Postage 10 3,100 2,600
55047 IT Subscriptions 1,827 104,720 105,500
55050 Vehicle Maint Cost Recovery (210,872) (150,000) (150,000) 55052 Bond Interest 378,622 434,600 350,700
55054 Loan Administration Fees 42,174 45,300 38,700
55067 Contractual MNWD - - 1,140,000
55068 Contractual SOCWA 2,419,269 - 2,256,000
55082 Pool Maintenance 99,134 79,300 20,800
56000 Costs Redistributed 613,100 613,100 1,016,200
SUBTOTAL 12,888,225 11,740,348 16,104,800
City of Laguna Beach 164 Proposed Budget Fiscal Year 2026-27 176 of 319

SPECIAL PROGRAMS
70000 Contractual SOCWA 340,680 2,500,000 -
72030 Abatement of Invasive Weeds 40,656 99,500 100,000 72031 Recycling Grant Programs - 6,700 6,000
72032 Used Oil Recycling 5,200 7,000 5,000
72033 Waste Management Programs 31,016 34,900 34,900
72034 Solid Waste Landfills - 80,000 60,000
72035 Public Education 6,023 9,000 9,000
72036 Total Maximum Daily Load Comp 865 7,000 10,000
72037 Npdes Storm Water Permit 83,695 141,100 142,200
72052 Lag Cyn Ambassador Program 21,600 18,000 -
72058 Wastewater Grease Control Prog - 15,100 -
72059 Private Sewer Lateral Asst. 64,179 50,900 53,800
72063 Street Light Shields - 6,000 6,000
72071 Wildfire Special Programs 60,621 900,000 -
72074 Sewer Fund Reserve 31,832 100,000 -
SUBTOTAL 686,366 3,975,200 426,900

CAPITAL OUTLAY
80010 Office Furniture and Equipment - 3,600 -
SUBTOTAL - 3,600 -

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Projects¹ 28,000,000 7,590,000
SUBTOTAL - 28,000,000 7,590,000
GRAND TOTAL 24,078,702 56,111,648 36,427,900
¹ Funded in CIP Fund.

City of Laguna Beach 165 Proposed Budget Fiscal Year 2026-27 177 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND, MEASURE LL FUND, STREET LIGHTING FUND, SOUTH LAGUNA FUND, AND WASTEWATER FUND

ALL DIVISIONS
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Aborist 1 1 1
Administrative Analyst 1 1 1
Administrative Assistant 3 3 3
Assistant City Engineer 1 1 1
Associate Civil Engineer 1 1 1
Capital Program Manager 1 1 1
City Engineer 1 1 1
Deputy Director of Public Works 2 2 2
Director of Public Works 1 1 1
Engineering Technician 1 1 1
Environmental Technician 0 1 1
Equipment Mechanic 3 3 3
Equipment Operator 2 2 2
Maintenance Lead Worker 4 4 4
Maintenance Supervisor 2 3 3
Maintenance Worker I 11 12 12
Maintenance Worker II 7 7 7
Motor Sweeper Operator 2 2 2
Parks Gardener 4 3 3
Project Director 0 0 0
Project Manager 3 3 3
Senior Equipment Mechanic 1 1 1
Senior Fleet Maintenance Supervisor 1 1 1
Senior Project Manager 2 2 2
Senior Public Works Analyst 1 1 1
Senior Water Quality Analyst 1 1 1
Wastewater Collection Supervisor 1 1 1
Wastewater Mech & Facilities Supervisor 1 1 1
Wastewater Technician I 1 1 1
Wastewater Technician II 1 1 1
Wastewater Utility Lead Worker 1 1 1
Wastewater Utility Worker I 5 4 4
Wastewater Utility Worker II 2 2 2
Water Quality Building Inspector 1 1 1
TOTAL PERSONNEL 70 71 71
TOTAL COST 6,756,300 7,397,200 7,154,100
City of Laguna Beach 166 Proposed Budget Fiscal Year 2026-27 178 of 319
City of Laguna Beach 167 Proposed Budget Fiscal Year 2026-27 179 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ADMINISTRATION 3100
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 459,958 510,100 436,000
51010 Salaries, Overtime 791 700 700
52000 Salaries, Redistributed (51,200) (85,900) -
53010 New Sick Leave Payoff 2,700 2,700 2,700
53015 Vacation Payoff 9,000 8,700 8,800
53039 Other Benefits 105 - 8,200
53040 Workers Compensation 2,600 3,300 3,400
53045 Employee Group Insurance 63,900 70,300 89,000
53050 Medicare Insurance 6,784 6,800 6,100
54000 P.E.R.S. Retirement 98,627 55,000 50,000
54015 PERS Unfunded Liability - 88,700 84,600
SUBTOTAL 593,265 660,400 689,500

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 8,454 7,400 7,400
55008 Water - 200 200
55010 Telephone 1,053 1,100 1,200
55016 Materials And Supplies 5,134 5,100 5,100
55022 Rents and Leases 572 - 9,900
55026 General Insurance 6,546 5,300 6,700
55030 Repairs & Maint. Other - 400 400
55032 Printing 174 - -
55036 Contractual Services 4,419 - -
55047 IT Subscriptions - 800 800
SUBTOTAL 26,352 20,300 31,700
GRAND TOTAL 619,617 680,700 721,200
City of Laguna Beach 168 Proposed Budget Fiscal Year 2026-27 180 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ADMINISTRATION 3100
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Public Works 1 1 1
Administrative Analyst 1 1 1
Administrative Assistant 1 1 1
TOTAL PERSONNEL 3 3 3
TOTAL COST 469,000 510,100 436,000
City of Laguna Beach 169 Proposed Budget Fiscal Year 2026-27 181 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ENGINEERING 3102
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 959,841 967,900 783,600
51005 Salaries, Part Time 19,792 68,300 66,900
51010 Salaries, Overtime 11,557 11,200 6,500
53010 New Sick Leave Payoff 11,500 11,500 12,900
53015 Vacation Payoff 37,900 36,500 37,200
53039 Other Benefits 170 - 9,500
53040 Workers Compensation 8,800 11,100 11,400
53045 Employee Group Insurance 127,800 140,600 124,000
53050 Medicare Insurance 15,001 13,600 12,100
54000 P.E.R.S. Retirement 220,024 111,600 91,200
54010 P.A.R.S. Retirement 777 1,600 2,500
54015 PERS Unfunded Liability - 174,500 152,000
SUBTOTAL 167,195 1,548,400 1,309,800

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 20,819 16,600 15,100
55004 Gas-Natural 1,171 1,600 1,700
55006 Electricity 11,595 9,900 10,500
55008 Water 409 500 500
55010 Telephone 4,751 7,300 7,700
55014 Gas and Lubricants 488 700 700
55016 Materials And Supplies 7,789 11,700 11,700
55022 Rents and Leases 2,797 10,500 8,600
55024 Equipment Replacement Charge 8,600 8,900 8,900
55026 General Insurance 17,659 15,800 20,000
55030 Repairs & Maint. Other 290 1,200 1,200
55032 Printing 2,710 7,000 7,000
55034 Advertising - - 1,000
55036 Contractual Services 88,116 119,500 119,500
55047 IT Subscriptions - 20,600 18,900
SUBTOTAL 167,195 231,800 233,000

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Projects¹ 8,600,000 7,150,000
SUBTOTAL - 8,600,000 7,150,000
GRAND TOTAL 334,390 10,380,200 8,692,800
¹ Funded in CIP Fund.

City of Laguna Beach 170 Proposed Budget Fiscal Year 2026-27 182 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ENGINEERING 3102
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
City Engineer 1 1 1
Assistant City Engineer 1 1 1
Associate Civil Engineer 1 1 1
Project Manager 1 1 2
Engineering Technician 1 1 1
Administrative Assistant 1 1 1
TOTAL PERSONNEL 6 6 7
TOTAL COST 898,100 967,900 783,600
¹ Partially funded by Parking Fund.

City of Laguna Beach 171 Proposed Budget Fiscal Year 2026-27 183 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
FLEET MAINTENANCE DIVISION 3104
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 525,414 334,400 339,900
51010 Salaries, Overtime 15,170 23,900 10,000
52000 Salaries, Redistributed (137,500) (141,600) -
53010 New Sick Leave Payoff 1,800 1,800 1,800
53015 Vacation Payoff 19,800 19,100 19,400
53039 Other Benefits - - 3,600
53040 Workers Compensation 3,000 3,800 3,900
53045 Employee Group Insurance 106,500 117,200 67,500
53050 Medicare Insurance 7,925 4,800 4,800
54000 P.E.R.S. Retirement 116,803 39,900 40,000
54015 PERS Unfunded Liability - 63,700 65,900
SUBTOTAL 658,912 467,000 556,800

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 2,952 5,500 5,500
55002 Training, Travel And Dues 4,616 10,100 10,100
55004 Gas-Natural 5,924 9,800 10,400
55006 Electricity 13,936 13,100 13,800
55008 Water 1,584 1,200 1,300
55010 Telephone 9 200 200
55014 Gas and Lubricants 6,486 9,100 9,500
55016 Materials And Supplies 20,761 21,000 21,000
55022 Rents and Leases 191 800 200
55024 Equipment Replacement Charge 16,200 16,700 16,700 55028 Repairs & Maint. Automotive 211,230 210,000 210,000 55030 Repairs & Maint. Other 5,084 8,800 8,800
55032 Printing 409 300 300
55036 Contractual Services 64,476 66,720 64,300
55047 IT Subscriptions - 3,100 25,200
55050 Vehicle Maint Cost Recovery (210,872) (150,000) (150,000) SUBTOTAL 142,986 226,420 247,300
GRAND TOTAL 801,898 693,420 804,100
City of Laguna Beach 172 Proposed Budget Fiscal Year 2026-27 184 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
FLEET MAINTENANCE DIVISION 3104
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Equipment Mechanic 3 3 3
Senior Equipment Mechanic 1 1 1
Senior Fleet Maintenance Supervisor 1 1 1
TOTAL PERSONNEL 5 5 5
TOTAL COST 429,300 334,400 339,900
City of Laguna Beach 173 Proposed Budget Fiscal Year 2026-27 185 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
BUILDING AND FACILITIES MAINTENANCE 3106
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 904,595 874,200 849,600
51005 Salaries, Part Time 15,393 33,300 123,900
51010 Salaries, Overtime 36,027 43,500 35,000
52000 Salaries, Redistributed (71,000) (73,100) -
53010 New Sick Leave Payoff 16,300 16,300 16,500
53015 Vacation Payoff 18,500 17,800 18,200
53025 Comp Time Payoff 7,300 11,600 11,700
53039 Other Benefits 12 - 11,200
53040 Workers Compensation 44,800 56,400 57,900
53045 Employee Group Insurance 234,300 257,700 210,700
53050 Medicare Insurance 14,296 12,600 13,800
54000 P.E.R.S. Retirement 220,659 102,700 99,600
54010 P.A.R.S. Retirement 609 1,200 4,600
54015 PERS Unfunded Liability - 164,700 164,800
SUBTOTAL 1,441,791 1,518,900 1,617,500

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 7,754 9,900 9,900
55002 Training, Travel And Dues 14,572 15,000 8,000
55004 Gas-Natural 4,212 6,500 6,900
55006 Electricity 118,227 64,700 68,400
55008 Water 480,966 235,400 248,800
55010 Telephone 6,138 5,600 5,900
55014 Gas and Lubricants 17,944 68,700 20,300
55016 Materials And Supplies 268,898 290,200 298,600
55022 Rents and Leases 701 5,000 4,700
55024 Equipment Replacement Charge 128,500 132,400 132,400 55026 General Insurance 37,763 37,400 47,400
55028 Repairs & Maint. Automotive (81) - -
55030 Repairs & Maint. Other 26,543 166,300 165,200
55032 Printing - 100 100
55036 Contractual Services 934,091 941,800 941,800
55047 IT Subscriptions - 10,600 1,000
55082 Pool Maintenance 99,134 79,300 20,800
SUBTOTAL 2,145,363 2,068,900 1,980,200
GRAND TOTAL 3,587,154 3,587,800 3,597,700
City of Laguna Beach 174 Proposed Budget Fiscal Year 2026-27 186 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
BUILDING AND FACILITIES MAINTENANCE 3106
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Deputy Director of Public Works 1 1 1
Maintenance Supervisor 1 1 1
Maintenance Worker II 2 2 2
Maintenance Worker I 5 3 3
Administrative Assistant 1 1 1
Maintenance Lead Worker 1 1 1
TOTAL PERSONNEL 11 9 9
TOTAL COST 989,100 874,200 849,600
City of Laguna Beach 175 Proposed Budget Fiscal Year 2026-27 187 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
STREET MAINTENANCE DIVISION 3108
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 562,717 747,200 704,500
51005 Salaries, Part Time 61,579 56,700 91,600
51010 Salaries, Overtime 91,805 71,200 71,200
53010 New Sick Leave Payoff 8,200 8,200 8,300
53015 Vacation Payoff 25,000 24,100 24,500
53039 Other Benefits - - 10,800
53040 Workers Compensation 118,700 149,600 153,700
53045 Employee Group Insurance 170,400 187,400 88,300
53050 Medicare Insurance 10,870 11,000 11,700
54000 P.E.R.S. Retirement 170,838 81,400 82,900
54010 P.A.R.S. Retirement 2,511 2,100 3,400
54015 PERS Unfunded Liability - 142,300 136,700
SUBTOTAL 1,222,620 1,481,200 1,387,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 8,912 6,300 7,800
55002 Training, Travel And Dues 15,267 6,300 5,400
55004 Gas-Natural 3,646 6,100 6,400
55006 Electricity 14,616 13,700 14,500
55008 Water 44,647 29,100 30,800
55010 Telephone 1,107 1,300 1,400
55014 Gas and Lubricants 71,037 55,500 62,300
55016 Materials And Supplies 206,314 148,900 282,000
55022 Rents and Leases 191 1,500 500
55024 Equipment Replacement Charge 264,100 272,100 272,100 55026 General Insurance 665,541 724,100 918,300
55030 Repairs & Maint. Other - 10,000 3,000
55032 Printing 329 500 500
55036 Contractual Services 616,883 881,100 783,100
55047 IT Subscriptions - 200 400
SUBTOTAL 1,912,589 2,156,700 2,388,500
GRAND TOTAL 3,135,209 3,637,900 3,776,100
City of Laguna Beach 176 Proposed Budget Fiscal Year 2026-27 188 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
STREET MAINTENANCE DIVISION 3108
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Maintenance Supervisor 1 1 1
Motor Sweeper Operator 2 2 2
Maintenance Worker II 1 1 1
Maintenance Worker I 3 4 4
Equipment Operator 1 1 1
TOTAL PERSONNEL 8 9 9
TOTAL COST 643,600 747,200 704,500
City of Laguna Beach 177 Proposed Budget Fiscal Year 2026-27 189 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

SOUTH LAGUNA FUND
SOUTH LAGUNA DIVISION 3108
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 161,939 166,300 171,600
51010 Salaries, Overtime 34,999 20,000 30,000
53039 Other Benefits - - 2,400
53045 Employee Group Insurance 42,600 46,900 41,900
53050 Medicare Insurance 2,753 2,400 2,400
54000 P.E.R.S. Retirement 19,117 19,800 20,200
54015 PERS Unfunded Liability - 31,700 33,300
SUBTOTAL 261,409 287,100 301,800

MAINTENANCE AND OPERATIONS
55016 Materials And Supplies 21,690 52,500 52,500
55036 Contractual Services 636,771 676,500 678,200
56000 Costs Redistributed - - 72,900
SUBTOTAL 658,460 729,000 803,600
GRAND TOTAL 919,869 1,016,100 1,105,400
City of Laguna Beach 178 Proposed Budget Fiscal Year 2026-27 190 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

SOUTH LAGUNA FUND
SOUTH LAGUNA DIVISION 3108
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Maintenance Worker II 1 1 1
Equipment Operator 1 1 1
TOTAL PERSONNEL 2 2 2
TOTAL COST 153,700 166,300 171,600
City of Laguna Beach 179 Proposed Budget Fiscal Year 2026-27 191 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
UTILITY UNDERGROUNDING 3110
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 407,314 569,200 44,800
52000 Salaries, Redistributed (474,600) (488,800) -
53010 New Sick Leave Payoff 2,500 2,500 2,500
53015 Vacation Payoff 9,800 9,400 9,600
53039 Other Benefits - - 500
53040 Workers Compensation 7,800 9,800 10,100
53045 Employee Group Insurance 85,200 93,700 7,200
53050 Medicare Insurance 6,131 8,100 700
54000 P.E.R.S. Retirement 115,707 52,800 5,300
54015 PERS Unfunded Liability - 95,000 8,700
SUBTOTAL 159,853 351,700 89,400

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 3,788 5,000 5,000
55010 Telephone 1,107 1,600 3,100
55016 Materials And Supplies 145 1,500 1,500
55032 Printing - 500 500
SUBTOTAL 5,040 8,600 10,100
GRAND TOTAL 164,892 360,300 99,500
City of Laguna Beach 180 Proposed Budget Fiscal Year 2026-27 192 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
UTILITY UNDERGROUNDING 3110
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Capital Program Manager 1 1 1
Senior Project Manager 1 1 1
Project Manager 2 2 1
TOTAL PERSONNEL 4 4 3
TOTAL COST 598,200 569,200 44,800
City of Laguna Beach 181 Proposed Budget Fiscal Year 2026-27 193 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
LANDSCAPE MAINTENANCE DIVISION 3112
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 991,195 1,129,900 1,100,200
51005 Salaries, Part Time 128,718 129,200 94,200
51010 Salaries, Overtime 23,831 88,400 40,000
53039 Other Benefits - - 15,600
53045 Employee Group Insurance 255,600 281,200 240,100
53050 Medicare Insurance 16,620 16,500 17,100
54000 P.E.R.S. Retirement 234,132 124,200 121,000
54010 P.A.R.S. Retirement 5,171 3,300 3,500
54015 PERS Unfunded Liability - 215,200 213,500
SUBTOTAL 1,655,267 1,987,900 1,845,200

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 9,266 14,300 14,300
55002 Training, Travel And Dues 4,709 6,700 5,900
55014 Gas and Lubricants 22,602 - 25,000
55016 Materials And Supplies 160,990 141,000 150,000
55024 Equipment Replacement Charge 55,400 57,100 57,100 55032 Printing - 100 -
55036 Contractual Services 668,975 735,168 736,000
55047 IT Subscriptions - 10,600 13,600
SUBTOTAL 921,941 964,968 1,001,900

SPECIAL PROGRAMS
72030 Abatement of Invasive Weeds 40,656 99,500 100,000 SUBTOTAL 40,656 99,500 100,000
GRAND TOTAL 2,617,864 3,052,368 2,947,100
City of Laguna Beach 182 Proposed Budget Fiscal Year 2026-27 194 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
LANDSCAPE MAINTENANCE DIVISION 3112
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Maintenance Supervisor 0 1 1
Maintenance Lead Worker 1 1 1
Parks Gardener 4 3 3
Maintenance Worker I 2 4 4
Maintenance Worker II 3 3 3
Aborist 1 1 1
TOTAL PERSONNEL 11 13 13
TOTAL COST 1,064,000 1,129,900 1,100,200
City of Laguna Beach 183 Proposed Budget Fiscal Year 2026-27 195 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

STREET LIGHTING FUND
STREET LIGHTING DIVISION 3150
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 2,352 20,200 107,700
52000 Salaries, Redistributed 575,275 488,800 -
53039 Other Benefits 3 - 2,200
53045 Employee Group Insurance - - 19,200
53050 Medicare Insurance 33 300 1,600
54000 P.E.R.S. Retirement 170 800 12,500
54015 PERS Unfunded Liability - 3,800 20,900
SUBTOTAL 577,833 513,900 164,100

MAINTENANCE AND OPERATIONS
55006 Electricity 212,163 234,800 248,200
55016 Materials And Supplies 375 3,000 3,000
55030 Repairs & Maint. Other 50,127 85,000 85,000
55036 Contractual Services 57,473 67,000 67,000
56000 Costs Redistributed - - 39,200
SUBTOTAL 320,138 389,800 442,400

SPECIAL PROGRAMS
72063 Street Light Shields - 6,000 6,000
SUBTOTAL - 6,000 6,000

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Projects¹ - - 350,000
SUBTOTAL - - 350,000
GRAND TOTAL 897,971 909,700 962,500
¹ Funded in CIP Fund.

City of Laguna Beach 184 Proposed Budget Fiscal Year 2026-27 196 of 319
City of Laguna Beach 185 Proposed Budget Fiscal Year 2026-27 197 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
SOLID WASTE DIVISION 3120
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 120,336 172,400 179,300
51005 Salaries, Part Time 43,177 42,800 39,700
51010 Salaries, Overtime - - 2,700
52000 Salaries, Redistributed (28,000) (28,800) -
53010 New Sick Leave Payoff 1,100 1,100 1,100
53015 Vacation Payoff 2,200 2,100 2,200
53039 Other Benefits 18 - 2,900
53040 Workers Compensation 2,600 3,300 3,400
53045 Employee Group Insurance 21,300 77,900 27,600
53050 Medicare Insurance 2,529 2,600 3,100
54000 P.E.R.S. Retirement 32,036 22,100 20,600
54010 P.A.R.S. Retirement 1,694 2,800 1,500
54015 PERS Unfunded Liability - 22,900 34,800
SUBTOTAL 198,991 321,200 318,900

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 758 1,100 1,100
55010 Telephone 465 200 200
55016 Materials And Supplies 1,555 1,300 1,300
55026 General Insurance 2,953 2,800 3,600
55032 Printing 695 7,000 7,000
55036 Contractual Services 35,339 203,500 203,500
55044 Postage 10 2,500 2,500
55047 IT Subscriptions - 5,300 5,300
56000 Costs Redistributed 75,500 75,500 66,500
SUBTOTAL 117,275 299,200 291,000

SPECIAL PROGRAMS
72031 Recycling Grant Programs - 6,700 6,000
72032 Used Oil Recycling 5,200 7,000 5,000
72033 Waste Management Programs 31,016 34,900 34,900
72034 Solid Waste Landfills - 80,000 60,000
SUBTOTAL 36,216 128,600 105,900
GRAND TOTAL 352,482 749,000 715,800
City of Laguna Beach 186 Proposed Budget Fiscal Year 2026-27 198 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
SOLID WASTE DIVISION 3120
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Senior Public Works Analyst 1 1 1
Environmental Technician 0 1 1
TOTAL PERSONNEL 1 2 2
TOTAL COST 144,200 172,400 179,300
City of Laguna Beach 187 Proposed Budget Fiscal Year 2026-27 199 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

MEASURE LL
MEASURE LL PUBLIC WORKS 3106 / 3108 / 3110
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 105,914 105,600 106,400
51010 Salaries, Overtime 5,670 6,400 6,400
53010 New Sick Leave Payoff 1,200 1,200 1,200
53015 Vacation Payoff 1,500 1,400 1,500
53039 Other Benefits - - 1,200
53040 Workers Compensation 3,200 4,000 4,100
53045 Employee Group Insurance 21,300 23,400 16,300
53050 Medicare Insurance 1,611 1,500 1,500
54000 P.E.R.S. Retirement 12,881 12,600 12,500
54015 PERS Unfunded Liability - 20,100 20,600
SUBTOTAL 153,277 176,200 171,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - 1,000 1,000
55014 Gas and Lubricants - 5,600 5,600
55030 Repairs & Maint. Other - 3,000 -
55036 Contractual Services 245,075 235,000 245,000
SUBTOTAL 245,075 244,600 251,600

SPECIAL PROGRAMS
72052 Lag Cyn Ambassador Program 21,600 18,000 -
SUBTOTAL 21,600 18,000 -
GRAND TOTAL 419,952 438,800 423,300
City of Laguna Beach 188 Proposed Budget Fiscal Year 2026-27 200 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

MEASURE LL
MEASURE LL PUBLIC WORKS 3106 / 3108 / 31110
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Maintenance Lead Worker 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 102,600 105,600 106,400
City of Laguna Beach 189 Proposed Budget Fiscal Year 2026-27 201 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

PARKING FUND
PARKING MANAGEMENT AND OPERATIONS 3151
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time (2,131) 195,700 242,000
51010 Salaries, Overtime 211 6,000 6,000
53039 Other Benefits 1 - 3,000
53045 Employee Group Insurance 42,600 46,900 44,400
53050 Medicare Insurance 39 2,600 3,500
54000 P.E.R.S. Retirement 303 22,100 28,400
54015 PERS Unfunded Liability - 35,400 46,900
SUBTOTAL 41,023 308,700 374,200

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - 1,100 1,100
55010 Telephone 29 1,600 1,700
55016 Materials And Supplies 40,777 50,000 50,000
55026 General Insurance 1,007 700 900
55030 Repairs & Maint. Other - 11,000 -
55032 Printing - 4,500 -
55036 Contractual Services 131,933 226,500 240,000
56000 Costs Redistributed - - 89,400
SUBTOTAL 173,747 295,400 383,100

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Projects¹ 3,100,000 1,400,000
SUBTOTAL - 3,100,000 1,400,000
GRAND TOTAL 214,770 3,704,100 2,157,300
¹ Funded in CIP Fund.

City of Laguna Beach 190 Proposed Budget Fiscal Year 2026-27 202 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

PARKING FUND
PARKING MANAGEMENT AND OPERATIONS 3151
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Maintenance Lead Worker 1 1 1
Maintenance Worker I 1 1 1
TOTAL PERSONNEL 2 2 2
TOTAL COST 166,800 195,700 242,000
City of Laguna Beach 191 Proposed Budget Fiscal Year 2026-27 203 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

PARKING FUND
NEIGHBORHOOD SERVICES DIVISION 3152
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

MAINTENANCE AND OPERATIONS
55036 Contractual Services 275,000 275,000 275,000
SUBTOTAL 275,000 275,000 275,000
GRAND TOTAL 275,000 275,000 275,000
City of Laguna Beach 192 Proposed Budget Fiscal Year 2026-27 204 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

GENERAL FUND
WATER QUALITY DIVISION 3136
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 189,458 224,300 201,000
51010 Salaries, Overtime - 5,000 -
53010 New Sick Leave Payoff 2,400 2,400 2,400
53015 Vacation Payoff 2,800 2,700 2,700
53025 Comp Time Payoff 200 300 300
53039 Other Benefits - - 2,400
53040 Workers Compensation 2,300 2,900 3,000
53045 Employee Group Insurance 21,300 23,400 31,200
53050 Medicare Insurance 2,826 3,300 2,800
54000 P.E.R.S. Retirement 35,934 26,700 23,200
54015 PERS Unfunded Liability - 42,700 39,000
SUBTOTAL 257,217 333,700 308,000

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 1,661 2,700 2,700
55006 Electricity 5,986 5,600 5,900
55008 Water 227 6,500 6,900
55010 Telephone 1,190 1,500 1,600
55014 Gas and Lubricants 47 200 200
55016 Materials And Supplies - 500 500
55022 Rents and Leases - 5,600 8,000
55024 Equipment Replacement Charge 5,600 5,800 5,800
55026 General Insurance 4,590 4,600 5,800
55028 Repairs & Maint. Automotive - 600 600
55030 Repairs & Maint. Other - 500 500
55032 Printing 272 500 500
55036 Contractual Services 109,116 147,600 272,000
55044 Postage - 100 100
SUBTOTAL 128,689 182,300 311,100

SPECIAL PROGRAMS
72035 Public Education 6,023 9,000 9,000
72036 Total Maximum Daily Load Comp 865 7,000 10,000
72037 Npdes Storm Water Permit 83,695 141,100 142,200
SUBTOTAL 90,583 157,100 161,200
GRAND TOTAL 476,489 673,100 780,300
City of Laguna Beach 193 Proposed Budget Fiscal Year 2026-27 205 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
WATER QUALITY DIVISION 3136
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Senior Water Quality Analyst 1 1 1
Water Quality Building Inspector 1 1 1
TOTAL PERSONNEL 2 2 2
TOTAL COST 249,300 224,300 201,000
City of Laguna Beach 194 Proposed Budget Fiscal Year 2026-27 206 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

WASTEWATER FUND
WASTEWATER DIVISION 3132
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,061,257 1,382,300 1,379,500 51005 Salaries, Part Time 39,837 61,800 66,600
51010 Salaries, Overtime 69,823 86,400 86,400
53010 New Sick Leave Payoff 24,200 24,200 24,500
53015 Vacation Payoff 48,294 27,900 28,500
53035 Residency Incentive - - 45,500
53039 Other Benefits 111 - 17,600
53040 Workers Compensation 27,000 34,000 34,900
53045 Employee Group Insurance 298,200 328,000 276,800
53050 Medicare Insurance 17,862 19,400 21,100
54000 P.E.R.S. Retirement 280,790 135,800 161,900
54010 P.A.R.S. Retirement 915 2,300 2,500
54015 PERS Unfunded Liability - 248,900 276,400
SUBTOTAL 1,868,290 2,351,000 2,422,200

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 5,890 9,400 8,900
55002 Training, Travel And Dues 30,864 31,000 34,000
55004 Gas-Natural 5,866 7,700 8,100
55006 Electricity 103,788 85,400 90,300
55008 Water 34,053 11,100 11,700
55010 Telephone 8,605 10,500 11,100
55014 Gas and Lubricants 24,221 27,300 29,900
55016 Materials And Supplies 38,483 67,200 88,100
55018 Materials And Supplies - Other 46,508 5,100 -
55022 Rents and Leases 28,982 1,200 500
55024 Equipment Replacement Charge 238,400 245,600 245,600 55026 General Insurance 956,271 1,038,000 1,311,800
55028 Repairs & Maint. Automotive 22,800 25,400 31,200
55030 Repairs & Maint. Other 144,320 180,000 230,000
55032 Printing 54 3,000 2,000
55036 Contractual Services 277,041 406,900 384,000
55044 Postage - 500 -
55047 IT Subscriptions 1,827 53,500 40,300
55052 Bond Interest 378,622 434,600 350,700
55054 Loan Administration Fees 42,174 45,300 38,700
55067 Contractual MNWD - - 1,140,000
55068 Contractual SOCWA 2,419,269 - 2,256,000
56000 Costs Redistributed 534,100 534,100 570,000
SUBTOTAL 5,342,136 3,222,800 6,882,900

SPECIAL PROGRAMS
70000 Contractual SOCWA 340,680 2,500,000 -
72058 Wastewater Grease Control Prog - 15,100 -
72059 Private Sewer Lateral Asst. 64,179 50,900 53,800
72074 Sewer Fund Reserve 31,832 100,000 -
SUBTOTAL 436,691 2,666,000 53,800

CAPITAL OUTLAY
80010 Office Furniture and Equipment - 3,600 -
SUBTOTAL - 3,600 -

CAPITAL IMPROVEMENT PROJECTS
Capital Improvement Projects¹ 16,300,000 1,500,000
SUBTOTAL - 16,300,000 1,500,000
GRAND TOTAL 7,647,116 24,543,400 10,858,900
¹ Funded in CIP Fund.

City of Laguna Beach 195 Proposed Budget Fiscal Year 2026-27 207 of 319

PUBLIC WORKS DEPARTMENT PERSONNEL SUMMARY

WASTEWATER FUND
WASTEWATER DIVISION 3132
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Deputy Director of Public Works 1 1 1
Senior Project Manager 1 1 1
Wastewater Collection Supervisor 1 1 1
Wastewater Mech & Facilities Supervisor 1 1 1
Wastewater Utility Lead Worker 1 1 1
Wastewater Technician I 1 1 1
Wastewater Technician II 1 1 1
Wastewater Utility Worker I 5 4 4
Wastewater Utility Worker II 2 2 2
TOTAL PERSONNEL 14 13 13
TOTAL COST 1,214,400 1,382,300 1,379,500
City of Laguna Beach 196 Proposed Budget Fiscal Year 2026-27 208 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY

WASTEWATER FUND
NORTH COAST INTECEPTOR 3132
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
53040 Workers Compensation 1,200 1,500 1,500
SUBTOTAL 1,200 1,500 1,500

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 461 1,500 -
55006 Electricity 146,865 207,600 219,400
55008 Water - 1,100 1,200
55010 Telephone 480 800 800
55014 Gas and Lubricants - 3,700 -
55016 Materials And Supplies 9,864 7,400 12,200
55018 Materials And Supplies - Other 114,032 130,000 136,000 55028 Repairs & Maint. Automotive - 1,000 -
55030 Repairs & Maint. Other 23,471 8,000 20,100
55036 Contractual Services 12,079 60,000 3,500
56000 Costs Redistributed 3,500 3,500 400
SUBTOTAL 310,751 424,600 393,600
GRAND TOTAL 311,951 426,100 395,100
City of Laguna Beach 197 Proposed Budget Fiscal Year 2026-27 209 of 319

PUBLIC WORKS DEPARTMENT BUDGET SUMMARY
CAPITAL IMPROVEMENT PROGRAM FUND 116
CIP
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time - - 508,000
52000 Salaries, Redistributed - 83,700 -
53039 Other Benefits - - 6,900
53045 Employee Group Insurance - - 67,700
53050 Medicare Insurance - - 7,400
54000 P.E.R.S. Retirement - - 59,400
54015 PERS Unfunded Liability - - 98,600
SUBTOTAL - 83,700 748,000

MAINTENANCE AND OPERATIONS
56000 Costs Redistributed - - 177,800
SUBTOTAL - - 177,800

CAPITAL IMPROVEMENT PROJECTS
Fund
601 Zone 8 Street Slurry Seal/Rehabilitation - - 615,000 602 Zone 8 Street Slurry Seal/Rehabilitation - - 245,000 602 Annual Concrete Repairs - - 400,000
632 Zone 4 Downtown St Resurface - - 680,000
SUBTOTAL - - 1,940,000
GRAND TOTAL - 83,700 2,865,800
City of Laguna Beach 198 Proposed Budget Fiscal Year 2026-27 210 of 319
Transit &
Community Services
City of Laguna Beach 199 Proposed Budget Fiscal Year 2026-27 211 of 319

TRANSIT AND COMMUNITY SERVICES

BUDGET STRUCTURE
City of Laguna Beach 200 Proposed Budget Fiscal Year 2026-27 212 of 319

TRANSIT AND COMMUNIY SERVICES

SUMMARY OF SERVICES
The mission of the Transit and Community Services Department is to provide programs, services and transportation options that enhance the lives of the City’s residents, employees and visitors.

The Transit and Community Services Department is comprised of three (3) divisions: Transit, Parking, and Recreation and Aquatics.

The department oversees the year-round operation of the City’s trolley and on-demand microtransit services; manages maintenance and revenue collection in the City’s public parking lots and meter zones; issues film, photo and wedding permits; and organizes recreation programming and special events.

There are 13 full-time positions in the department. The following are descriptions of services provided by each division:

TRANSIT
This division is responsible for administering, operating and maintaining the City’s transit system, including both trolley and on-demand microtransit services. There is one (1) full-time position in this division and approximately 15 part-time staff members throughout the year, including fuelers/washers and seasonal trolley ambassadors. The City’s contracts with LAZ Parking for transit operations. The City receives revenue from a variety of sources to fund transit operations, including State sales and gas taxes, Air Quality Subvention funds, Orange County Transit Authority (OCTA) Project V grant funds, and other local transit funds, as well as private trolley charter revenue.

Parking revenues also partially subsidize transit operations. The transit fund includes revenues for senior transportation services provided through Sally’s Fund. The transit budget also provides funding for the maintenance and replacement of transit vehicles.

Accomplishments and Initiatives
• Continue to improve the reliability and convenience of the City's transit services, while increasing ridership to pre-pandemic levels
Performance Measures
Performance Measure 2024-25 Actuals
Trolley services (hours operated) 33,516
Trolley services (miles) 250,000
Trolley services (boardings) 567,000+
Laguna Local On-Demand services (boardings) 83,000
Laguna Local On-Demand services Satisfaction Rating 95%

PARKING
This division has six (6) full-time employees and one (1) part-time employee who maintain 3,500 paid public parking spaces, including nearly 1,700 parking meters, 58 pay stations and 22 off-street parking lots. Additional functions include collecting parking revenue, maintenance of meters and pay stations, completing meter bag requests, and implementing parking requests for special events.

Accomplishments and Initiatives
• Continuing to replace single-space parking meters with multi-space pay stations • Improve adoption of mobile parking payment
City of Laguna Beach 201 Proposed Budget Fiscal Year 2026-27 213 of 319

TRANSIT AND COMMUNIY SERVICES

SUMMARY OF SERVICES
• Begin to implement recommendations included in the Parking Master Plan and Electric Vehicle Fleet Plan • Expand parking and other City services to South Laguna beaches Performance Measures
Performance Measure 2024-25
Actuals
Parking (total revenue) $10,404,400
Frog Transactions (mobile transactions) 512,000
Ventek Transactions (credit card/cash at pay stations) 438,000 IPS Transactions (credit card/coin) 1,217,660

RECREATION AND ACQUATICS
Oversees recreation classes, aquatics programs and a variety of other community services. The division consists of six (6) full-time employees, and up to 35 seasonal and part-time employees. The division is responsible for providing indoor and outdoor recreation programming for youth and adults: including sports programs, senior programs, dance, fitness, and art classes, as well as citywide special events like Hospitality Night and the Brooks Street Surf Contest. The division is also responsible for managing the community pool in coordination with the Laguna Beach Unified School District, with whom costs are shared. Aquatics programs include swim lessons, lap swimming and water polo. Approximately 70 percent of the division’s budget is generated through class fees, special program reimbursements, rents and leases, and film, photo, wedding, parking and alcohol-permit fees. The division also supports the City’s Recreation Committee, manages field allocations for local sports organizations, staffs the City’s emergency shelter, and oversees the City’s annual Community Assistance Grant program, which provides funding to support local community organizations.

Accomplishments and Initiatives
• Expand programming at the Laguna Beach Community and Recreation Center. • Continuing to expand recreation program offerings to the community. • Implement the new special events policy city-wide.
• Support City’s Centennial planning efforts.
• Opened and expanded recreation programming at the Laguna Beach Community and Recreation Center, the Community and Susi Q Center, and parks.
• Special Events – Hosted and supported community special events including Patriots’ Day Parade, City Youth Track Meet, Brooks St. Surf Contest, professional and amateur skim contests, college, professional, and local beach volleyball tournaments, outdoor family movie nights, July 4 fireworks show, World Kindness Day, LOVE Laguna, preschool Halloween event, Hospitality Night, and Parents’ Night/Day Out. • Facility Updates –The Community and Recreation Center continues to provide weekly drop-in sports in the gymnasium as well as pre-school classes, summer camps, senior fitness, and skateboard classes. The City of Laguna Beach 202 Proposed Budget Fiscal Year 2026-27 214 of 319

TRANSIT AND COMMUNIY SERVICES

SUMMARY OF SERVICES
grass field has been converted for use as overflow parking to support increased programming and facility usage. The Aquatics Division continues to work closely with Laguna Beach Unified School District on their upcoming pool modernization project and looks forward to the new facility opening in summer of 2027.

In addition to recreation programming, meetings and events, the Community and Susi Q Center remain home to local nonprofit organizations—Age Well Senior Services, Laguna Beach Seniors, and Sally’s Fund Transportation Services—all which support and serve our senior community. One additional temporary volleyball court is available at Main Beach during the off-season, from Labor Day to Memorial Day.

Performance Measures
Performance Measure 2024-25
Actuals
Programs provided 1,960
Transactions 11,239
Community Assistance Grants awarded ($236,000) 5
Permits Issued 900
City of Laguna Beach 203 Proposed Budget Fiscal Year 2026-27 215 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND, TRANSIT FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 3602 / 3604 / 3605 / 3651 / 3652 / 3654 / 3655 / 3657 / 3658

MAJOR CATEGORY OF EXPENDITURE
Salaries and Benefits Maintenance and
Operations Special Programs Capital Outlay Capital Projects Recreation and Social Services 1,218,000 1,387,000 0 0 0 $ 2,605,000 Community Assitance Grants 0 0 234,500 0 0 $ 234,500
Swimming Pool Division 212,400 178,800 0 0 0 $ 391,200
Transit 1,192,900 5,488,200 173,000 0 0 $ 6,854,100
Parking and Sign Maintenance 830,400 2,484,200 131,200 80,000 0 $ 3,525,800 Total $ 3,453,700 $ 9,538,200 $ 538,700 $ 80,000 $ - $ 13,610,600 Administration
18%
Code Enforcement
8%
Building Safety
35%
Planning
39%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 204 Proposed Budget Fiscal Year 2026-27 216 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND, TRANSIT FUND, PARKING FUND, AND SOUTH LAGUNA FUND ALL DIVISIONS 3602 / 3604 / 3605 / 3651 / 3652 / 3654 / 3655 / 3657 / 3658 2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,197,190 1,656,100 1,832,500 51005 Salaries, Part Time 462,167 646,600 500,000
51010 Salaries, Overtime 16,130 31,700 15,900
52000 Salaries, Redistributed 140,833 40,000 -
53010 New Sick Leave Payoff 10,800 10,800 10,900
53015 Vacation Payoff 24,955 22,800 23,200
53039 Other Benefits 190 - 39,900
53040 Workers Compensation 25,200 37,200 38,300
53045 Employee Group Insurance 277,700 305,500 360,100
53050 Medicare Insurance 28,858 24,900 33,400
54000 P.E.R.S. Retirement 292,145 185,200 214,100
54010 P.A.R.S. Retirement 15,415 23,500 17,400
54015 PERS Unfunded Liability - 314,700 368,000
SUBTOTAL 2,491,583 3,299,000 3,453,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 5,654 10,500 12,000
55002 Training, Travel And Dues 16,290 32,800 28,600
55004 Gas-Natural 74,677 68,400 72,300
55006 Electricity 207,433 159,200 168,200
55008 Water 66,213 44,100 46,600
55010 Telephone 6,843 7,800 8,100
55014 Gas and Lubricants 124,307 298,700 296,500
55016 Materials And Supplies 150,743 254,600 224,600
55022 Rents and Leases 123,015 593,509 556,200
55024 Equipment Replacement Charge 36,200 37,387 37,400 55026 General Insurance 62,973 73,100 92,700
55028 Repairs & Maint. Automotive 87,025 242,000 208,500 55030 Repairs & Maint. Other 79,762 107,000 121,500
55032 Printing 72,168 85,250 89,600
55036 Contractual Services 4,725,465 9,041,704 5,798,900 55037 Instructor Payments - - 665,000
55040 Bank and Merchant Fees - - 719,100
55044 Postage 14,861 17,800 16,300
55047 IT Subscriptions - 1,850 3,100
56000 Costs Redistributed 558,400 558,400 373,000
SUBTOTAL 6,412,028 11,634,100 9,538,200

SPECIAL PROGRAMS
71000 Communtiy Assistant Grant 251,500 236,000 234,500 72053 Summer Festival Parking 10,069 36,800 45,000
72054 Winter Express Trolley 8,972 18,000 18,000
72055 Summer Breeze 26,504 47,000 42,000
72061 Paratransit Costs 143,000 143,000 143,000
72062 Trolley Charters 24,458 30,000 30,000
72066 Electric Vehicle Charging Sta. 12,582 26,200 26,200 SUBTOTAL 477,085 537,000 538,700

CAPITAL OUTLAY
80020 Other Equipment 15,559 80,000 80,000
SUBTOTAL 15,559 80,000 80,000
GRAND TOTAL 9,396,255 15,550,100 13,610,600
City of Laguna Beach 205 Proposed Budget Fiscal Year 2026-27 217 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ALL DIVISIONS 3602 / 3604 / 3605 / 3651 / 3652 / 3654 / 3655 / 3657 / 3658 2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Transit and Community Services¹ 1 1 1
Senior Administrative Analyst¹ 1 1 1
Administrative Assistant¹ 1 1 1
Maintenance Worker I 1 1 1
Maintenance Worker II 1 1 1
Parking Supervisor 1 1 1
Senior Services Coordinator 1 1 0
Recreation Coordinator 2 2 2
Recreation Supervisor 1 1 2
Recreation Manager 1 1 1
Aquatics Recreation Coordiator 1 1 1
Transit Supervisor 1 1 1
TOTAL PERSONNEL 13 13 13
TOTAL COST 1,527,000 1,656,100 1,832,500
City of Laguna Beach 206 Proposed Budget Fiscal Year 2026-27 218 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND
RECREATION AND SOCIAL SERVICES 3602
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 201,208 619,900 630,000
51005 Salaries, Part Time 120,168 203,500 183,500
51010 Salaries, Overtime 4,811 5,000 4,000
52000 Salaries, Redistributed - 113,100 -
53010 New Sick Leave Payoff 1,600 1,600 1,600
53015 Vacation Payoff 4,000 3,900 3,900
53039 Other Benefits 159 - 15,900
53040 Workers Compensation 5,000 6,300 6,500
53045 Employee Group Insurance 106,500 117,200 114,300
53050 Medicare Insurance 9,269 9,000 11,800
54000 P.E.R.S. Retirement 116,616 70,500 73,500
54010 P.A.R.S. Retirement 2,684 7,600 5,600
54015 PERS Unfunded Liability - 117,400 167,400
SUBTOTAL 572,015 1,275,000 1,218,000

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 439 1,500 1,200
55002 Training, Travel And Dues 6,552 13,400 13,000
55004 Gas-Natural 2,020 4,400 4,700
55006 Electricity 153,781 61,100 64,600
55008 Water 31,609 23,800 25,200
55010 Telephone 482 2,600 2,700
55014 Gas and Lubricants 565 500 500
55016 Materials And Supplies 40,075 50,200 38,600
55022 Rents and Leases 34,544 36,300 39,800
55024 Equipment Replacement Charge 5,900 6,100 6,100
55026 General Insurance 15,667 15,000 19,000
55028 Repairs & Maint. Automotive 1,759 1,500 3,000
55030 Repairs & Maint. Other 73,162 81,300 98,000
55032 Printing 42,366 47,300 62,100
55036 Contractual Services 772,864 925,600 295,000
55037 Instructor Payments - - 665,000
55040 Bank and Merchant Fees - - 31,500
55044 Postage 14,861 15,800 15,800
55047 IT Subscriptions - 1,200 1,200
SUBTOTAL 1,196,647 1,287,600 1,387,000
GRAND TOTAL 1,768,663 2,562,600 2,605,000
City of Laguna Beach 207 Proposed Budget Fiscal Year 2026-27 219 of 319
City of Laguna Beach 208 Proposed Budget Fiscal Year 2026-27 220 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
RECREATION AND SOCIAL SERVICES 3602
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Senior Services Coordinator 1 1 0
Recreation Coordinator 2 2 2
Recreation Supervisor 1 1 2
Recreation Manager 1 1 1
TOTAL PERSONNEL 5 5 5
TOTAL COST 472,600 619,900 630,000
City of Laguna Beach 209 Proposed Budget Fiscal Year 2026-27 221 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND
COMMUNITY ASSISTANCE 3604
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SPECIAL PROGRAMS
71000 Community Assistance Grant 251,500 236,000 234,500 SUBTOTAL 251,500 236,000 234,500
GRAND TOTAL 251,500 236,000 234,500
City of Laguna Beach 210 Proposed Budget Fiscal Year 2026-27 222 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

GENERAL FUND
SWIMMING POOL DIVISION 3605
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 29,411 63,100 68,900
51005 Salaries, Part Time 247,195 243,200 85,500
51010 Salaries, Overtime 3,950 4,500 500
53015 Vacation Payoff 10,000 9,600 9,800
53039 Other Benefits 9 - 1,600
53040 Workers Compensation 2,200 2,800 2,900
53045 Employee Group Insurance 21,300 23,400 16,300
53050 Medicare Insurance 4,621 900 2,200
54000 P.E.R.S. Retirement 6,307 7,500 8,100
54010 P.A.R.S. Retirement 9,917 9,200 3,200
54015 PERS Unfunded Liability - 12,000 13,400
SUBTOTAL 334,909 376,200 212,400

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 3,615 4,200 6,000
55002 Training, Travel And Dues 5,006 6,900 6,700
55004 Gas-Natural 66,240 52,600 55,600
55006 Electricity 3,244 63,800 67,400
55008 Water 19,267 11,100 11,700
55010 Telephone 281 700 700
55016 Materials And Supplies 7,894 20,200 22,000
55026 General Insurance 4,300 4,700 6,000
55036 Contractual Services 61,515 160,000 1,500
55047 IT Subscriptions - - 1,200
SUBTOTAL 171,362 324,200 178,800
GRAND TOTAL 506,271 700,400 391,200
City of Laguna Beach 211 Proposed Budget Fiscal Year 2026-27 223 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
SWIMMING POOL DIVISION 3605
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Aquatics Recreation Coordiator 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 71,100 63,100 68,900
City of Laguna Beach 212 Proposed Budget Fiscal Year 2026-27 224 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

TRANSIT FUND
ADMINISTRATION 3651
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 104,537 215,900 277,700
51010 Salaries, Overtime 4,080 5,100 5,000
53010 New Sick Leave Payoff 3,500 3,500 3,500
53015 Vacation Payoff 5,255 3,900 3,900
53039 Other Benefits 8 - 7,900
53040 Workers Compensation 7,600 9,600 9,900
53045 Employee Group Insurance 21,300 23,400 57,100
53050 Medicare Insurance 1,615 2,900 3,900
54000 P.E.R.S. Retirement 26,158 20,000 32,200
54015 PERS Unfunded Liability - 39,000 37,500
SUBTOTAL 174,053 323,300 438,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 69 1,000 1,000
55002 Training, Travel And Dues - 3,000 1,000
55004 Gas-Natural 493 700 700
55010 Telephone 403 600 600
55016 Materials And Supplies 4,597 11,000 6,000
55022 Rents and Leases - 5,130 2,200
55026 General Insurance 4,690 4,900 6,200
55030 Repairs & Maint. Other - 200 -
55032 Printing - 10,000 4,000
55036 Contractual Services 18,790 202,608 48,600
55047 IT Subscriptions - 150 200
56000 Costs Redistributed 65,500 65,500 78,400
SUBTOTAL 94,541 304,788 148,900
GRAND TOTAL 268,594 628,088 587,500
City of Laguna Beach 213 Proposed Budget Fiscal Year 2026-27 225 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

TRANSIT FUND
TRANSIT MAINTENANCE DIVISION 3652
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 6,680 223,000 226,600
51005 Salaries, Part Time 23,149 61,300 56,700
51010 Salaries, Overtime 42 2,800 1,500
52000 Salaries, Redistributed 141,833 141,600 -
53010 New Sick Leave Payoff 1,200 1,200 1,200
53015 Vacation Payoff 1,500 1,400 1,500
53039 Other Benefits - - 2,400
53040 Workers Compensation 2,600 3,300 3,400
53045 Employee Group Insurance - - 45,000
53050 Medicare Insurance 456 3,400 4,000
54000 P.E.R.S. Retirement 10,854 27,600 26,700
54010 P.A.R.S. Retirement 903 2,300 2,100
54015 PERS Unfunded Liability - 44,300 44,000
SUBTOTAL 189,218 512,200 415,100

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 105 500 500
55002 Training, Travel And Dues - 1,000 1,000
55008 Water 1,584 1,200 1,300
55010 Telephone 551 700 700
55014 Gas and Lubricants 1,518 5,000 3,000
55016 Materials And Supplies 3,085 32,500 20,000
55026 General Insurance 5,542 5,000 6,300
55028 Repairs & Maint. Automotive 82,436 235,000 200,000 55030 Repairs & Maint. Other - 3,500 1,500
55032 Printing - 500 -
55036 Contractual Services 903 40,000 35,000
56000 Costs Redistributed - - 85,300
SUBTOTAL 95,724 324,900 354,600
GRAND TOTAL 284,941 837,100 769,700
City of Laguna Beach 214 Proposed Budget Fiscal Year 2026-27 226 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

TRANSIT FUND
CITY FUNDED TRANSIT SERVICES 3654
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 2,053 93,000 93,700
51005 Salaries, Part Time - 68,300 121,200
51010 Salaries, Overtime 616 1,000 -
52000 Salaries, Redistributed - (23,200) -
53039 Other Benefits 7 - 1,000
53040 Workers Compensation - 5,400 5,500
53045 Employee Group Insurance - - 23,400
53050 Medicare Insurance 37 2,300 3,100
54000 P.E.R.S. Retirement 252 11,100 11,000
54010 P.A.R.S. Retirement - 2,600 4,500
54015 PERS Unfunded Liability - 17,700 18,200
SUBTOTAL 2,965 178,200 281,600

MAINTENANCE AND OPERATIONS
55004 Gas-Natural 5,924 10,700 11,300
55006 Electricity 15,471 14,400 15,200
55008 Water 5,266 4,000 4,200
55010 Telephone 25 1,700 1,800
55014 Gas and Lubricants 72,050 96,000 96,000
55026 General Insurance 22,690 33,400 42,400
55032 Printing 13,642 - 500
55036 Contractual Services 1,865,533 3,188,294 2,602,500 56000 Costs Redistributed - - 37,000
SUBTOTAL 2,000,601 3,348,494 2,810,900

SPECIAL PROGRAMS
72061 Paratransit Costs 143,000 143,000 143,000
72062 Trolley Charters 24,458 30,000 30,000
SUBTOTAL 167,458 173,000 173,000
GRAND TOTAL 2,171,024 3,699,694 3,265,500
City of Laguna Beach 215 Proposed Budget Fiscal Year 2026-27 227 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT PERSONNEL SUMMARY

TRANSIT FUND
CITY FUNDED TRANSIT SERVICES 3654
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Transit Supervisor 1 1 1
TOTAL PERSONNEL 1 1 1
TOTAL COST 112,800 93,000 93,700
City of Laguna Beach 216 Proposed Budget Fiscal Year 2026-27 228 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

TRANSIT FUND
GRANT FUNDED TRANSIT SERVICES 3655
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 513 23,200 23,400
51005 Salaries, Part Time 10,306 16,700 19,100
51010 Salaries, Overtime 154 500 400
53039 Other Benefits 2 - 200
53045 Employee Group Insurance - - 5,900
53050 Medicare Insurance 159 300 600
54000 P.E.R.S. Retirement 63 2,800 2,800
54010 P.A.R.S. Retirement 387 600 700
54015 PERS Unfunded Liability - 4,400 4,500
SUBTOTAL 11,583 48,500 57,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry - 1,300 1,300
55014 Gas and Lubricants 43,727 180,000 180,000
55016 Materials And Supplies 91 33,000 33,000
55022 Rents and Leases - 335,000 335,000
55036 Contractual Services 829,307 2,890,418 1,602,500
56000 Costs Redistributed - - 9,000
SUBTOTAL 873,125 3,452,718 2,173,800
GRAND TOTAL 884,708 3,501,218 2,231,400
City of Laguna Beach 217 Proposed Budget Fiscal Year 2026-27 229 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT BUDGET SUMMARY

PARKING FUND AND SOUTH LAGUNA FUND
PARKING AND SIGN MAINTENANCE 3657 / 3658
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 852,788 418,000 512,200
51005 Salaries, Part Time 61,349 53,600 34,000
51010 Salaries, Overtime 2,477 12,800 4,500
52000 Salaries, Redistributed (1,000) (101,600) -
53010 New Sick Leave Payoff 4,500 4,500 4,600
53015 Vacation Payoff 4,200 4,000 4,100
53039 Other Benefits 6 - 10,900
53040 Workers Compensation 7,800 9,800 10,100
53045 Employee Group Insurance 128,600 141,500 98,100
53050 Medicare Insurance 12,701 6,100 7,800
54000 P.E.R.S. Retirement 131,895 45,700 59,800
54010 P.A.R.S. Retirement 1,525 1,200 1,300
54015 PERS Unfunded Liability - 79,900 83,000
SUBTOTAL 1,206,840 675,500 830,400

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 1,426 2,000 2,000
55002 Training, Travel And Dues 4,733 8,500 6,900
55006 Electricity 34,936 19,900 21,000
55008 Water 8,488 4,000 4,200
55010 Telephone 5,101 1,500 1,600
55014 Gas and Lubricants 6,447 17,200 17,000
55016 Materials And Supplies 95,001 107,700 105,000
55022 Rents and Leases 88,471 217,100 179,200
55024 Equipment Replacement Charge 30,300 31,300 31,300 55026 General Insurance 10,083 10,100 12,800
55028 Repairs & Maint. Automotive 2,829 5,500 5,500
55030 Repairs & Maint. Other 6,600 22,000 22,000
55032 Printing 16,160 14,500 10,000
55036 Contractual Services 1,176,553 1,634,800 1,213,800 55040 Bank and Merchant Fees - - 687,600
55044 Postage - 2,000 500
55047 IT Subscriptions - 500 500
56000 Costs Redistributed 492,900 492,900 163,300
SUBTOTAL 1,980,028 2,591,500 2,484,200

SPECIAL PROGRAMS
72053 Summer Festival Parking 10,069 36,800 45,000
72054 Winter Express Trolley 8,972 18,000 18,000
72055 Summer Breeze 16,704 47,000 22,000
72055 Summer Breeze Trolley Service 9,800 - 20,000
72066 Electric Vehicle Charging Sta. 12,582 26,200 26,200 SUBTOTAL 58,127 128,000 131,200

SPECIAL PROGRAMS
80020 Other Equipment 15,559 80,000 80,000
SUBTOTAL 15,559 80,000 80,000
GRAND TOTAL 3,260,554 3,475,000 3,525,800
City of Laguna Beach 218 Proposed Budget Fiscal Year 2026-27 230 of 319
City of Laguna Beach 219 Proposed Budget Fiscal Year 2026-27 231 of 319

TRANSIT & COMMUNITY SERVICES DEPARTMENT PERSONNEL SUMMARY

PARKING FUND AND SOUTH LAGUNA FUND
PARKING AND SIGN MAINTENANCE 3657 / 3658
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Transit and Community Service 1 1 1
Senior Administrative Analyst¹ 1 1 1
Administrative Assistant¹ 1 1 1
Maintenance Worker I 1 1 1
Maintenance Worker II 1 1 1
Parking Supervisor 1 1 1
TOTAL PERSONNEL 6 6 6
TOTAL COST 706,900 418,000 512,200
¹ Partially funded by General Fund
City of Laguna Beach 220 Proposed Budget Fiscal Year 2026-27 232 of 319
Community
Development
City of Laguna Beach 221 Proposed Budget Fiscal Year 2026-27 233 of 319

COMMUNITY DEVELOPMENT

BUDGET STRUCTURE

City of Laguna Beach 222 Proposed Budget Fiscal Year 2026-27 234 of 319

COMMUNITY DEVELOPMENT

SUMMARY OF SERVICES
The Community Development Department is organized into the following four (4) divisions: Administration, Building, Planning, and Code Enforcement. A description of the services provided by each division is as follows:

ADMINISTRATION DIVISION
The Administrative Division consists of the Department Director and two Assistant Deputy Directors, as well as several administrative support staff. The Department Director is responsible for the overall operation of the Department, including establishing work priorities, managing the budget, overseeing personnel, and coordinating project scheduling. One Deputy Director oversees the day-to-day operations of the Building and Code Enforcement Divisions, while the other oversees the Planning Division. Administrative support staff serve as secretaries for the Department’s various boards and commissions, such as the Planning Commission and Design Review Board, and also support other department operations, including accounts payable and department timekeeping.

BUILDING SAFETY DIVISION
The Building Safety Division is managed by the Building Deputy Director. The division provides building plan checks (for compliance with the California Building Code), issues building permits, conducts all field inspections, and provides clerical support at the public counter.

PLANNING DIVISION
This Division is managed by the Planning Deputy Director and is responsible for all current and advanced planning projects, including residential and commercial projects, Conditional Use Permits, Design Review, Subdivisions, Specific Plans, and the City General Plan. This Division principally engages in zoning plan check functions for single-family residential projects. The Division implements the View Preservation and Restoration Ordinance and the Hedge Height Ordinance. The Planning Division provides staff support to the Planning Commission, Design Review Board, the Administrative Community Development Director Meeting, the Housing and Human Services Committee, and the View Restoration Committee. The Division also provides staff support for the Heritage Committee and implements the City's Historic Preservation Program for residential and commercial projects. This Division is intended to be financially selfsustaining, with planning application fees covering the operational expenses of the Division. The Division staff is also involved in the processing of certificates of use and real property disclosures.

CODE ENFORCEMENT DIVISION
This Division is led by the Code Enforcement Supervisor and is responsible for enforcing the standards of the Laguna Beach Municipal Code. Code Enforcement investigates possible violations of the code, including sign regulations, zoning, property maintenance, business license requirements, and noise abatement. Code Enforcement also works with property and business owners to implement the City's Floodplain Management Ordinance.

Accomplishments and Initiatives
• Comprehensive update to Zoning Code to simplify development regulations; reduce regulatory barriers to housing; update non-residential parking standards; and establish objective design standards • Implementation of Housing Element programs
• Phase II Downtown Specific Plan Update
• Design Review Efficiency Ordinance
• Initiate comprehensive update to the General Plan
• Refinement of the Historic Preservation Program, including updates to the Mills Act application process and clean-up of the City’s Historic Register list
• Local Coastal Program amendment to update ADU regulations City of Laguna Beach 223 Proposed Budget Fiscal Year 2026-27 235 of 319

COMMUNITY DEVELOPMENT

SUMMARY OF SERVICES
Performance Measures
Performance Measure 2024-25
Actuals
Planning Division
Planning Applications Received 515
City Council Approvals 14
City Council Appeals 13
Planning Commission Agenda Items Presented 57
Design Review Board Agenda Items Presented 203
Admin Design Review Approvals 145
Real Property Reports Completed 379
Building Division
Inspections 14,159
Plan Check Reviews 4,219
Permits Issued 2,031
Permits Finaled 1,312
ADU Building Permits Issued 65
Code Enforcement Division
Inspections 2,471
Cases closed 1,159
View Restorations and Trees
View Restoration Completed 8
View Preservation Completed 49
City of Laguna Beach 224 Proposed Budget Fiscal Year 2026-27 236 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ALL DIVISIONS 4101 / 4103 / 4104 / 4106

MAJOR CATEGORY OF EXPENDITURE
Salaries and
Benefits
Maintenance and
Operations Special Programs Capital Outlay Capital Projects Administration 1,418,100 520,300 6,000 0 0 $ 1,944,400
Code Enforcement 781,700 65,100 0 0 0 $ 846,800
Building Safety 2,886,800 679,600 0 0 0 $ 3,566,400
Planning 3,407,500 516,700 142,000 0 0 $ 4,066,200
Total $ 8,494,100 $ 1,781,700 $ 148,000 $ - $ - $ 10,423,800 Administration
18%
Code Enforcement
8%
Building Safety
35%
Planning
39%

SUMMARY BY DEPARTMENT TOTAL
City of Laguna Beach 225 Proposed Budget Fiscal Year 2026-27 237 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ALL DIVISIONS 4101 / 4103 / 4104 / 4106
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 4,102,558 5,683,200 5,472,100 51005 Salaries, Part Time 105,915 109,800 51,000
51010 Salaries, Overtime 125,642 97,700 97,700
53010 New Sick Leave Payoff 24,100 33,100 33,500
53015 Vacation Payoff 73,000 92,900 94,800
53025 Comp Time Payoff - 4,300 4,300
53039 Other Benefits 225 - 72,900
53040 Workers Compensation 36,700 59,100 60,700
53045 Employee Group Insurance 785,758 1,009,200 772,800 53050 Medicare Insurance 66,075 71,400 79,100
54000 P.E.R.S. Retirement 980,928 518,500 638,300
54010 P.A.R.S. Retirement 882 1,800 -
54015 PERS Unfunded Liability - 962,000 1,116,900
SUBTOTAL 6,301,783 8,643,000 8,494,100

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry (110) 5,500 4,000
55002 Training, Travel And Dues 76,455 67,800 61,100
55006 Electricity 25,663 22,500 23,800
55008 Water 906 1,000 1,000
55010 Telephone 9,774 19,100 37,400
55014 Gas and Lubricants 5,170 7,300 6,100
55016 Materials And Supplies 76,985 69,000 97,000
55022 Rents and Leases 9,950 14,700 28,500
55024 Equipment Replacement Charge 30,500 31,500 31,500 55026 General Insurance 78,255 94,200 119,300
55028 Repairs & Maint. Automotive 8,718 14,900 15,200
55030 Repairs & Maint. Other 316 3,800 4,100
55032 Printing 12,654 15,100 2,900
55036 Contractual Services 817,459 1,655,000 1,065,000
55040 Bank and Merchant Fees - - 79,800
55047 IT Subscriptions 298 200,500 205,000
SUBTOTAL 1,152,994 2,221,900 1,781,700

SPECIAL PROGRAMS
72002 Legal Notices - - 75,000
72038 Heritage Committee 3,701 2,000 5,000
72039 Public Outreach 7,229 1,000 1,000
72040 Historic Inventory Consultant - 30,000 -
72041 Landscape Review Consulting - 60,000 67,000
72042 Document Scanning 10,259 84,000 -
72076 Zoning Code Update - 191,000 -
SUBTOTAL 21,189 368,000 148,000
GRAND TOTAL 7,475,967 11,232,900 10,423,800
City of Laguna Beach 226 Proposed Budget Fiscal Year 2026-27 238 of 319

COMMUNITY DEVELOPMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ALL DIVISIONS 4101 / 4103 / 4104 / 4106
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Community Development 1 1 1
Deputy Director of Community Develop 1 2 2
Senior Management Analyst 1 0 0
Senior Administrative Analyst 1 0 0
Administrative Analyst 0 1 1
Records Management Coordinator 1 1 1
Administrative Assistant 1 1 1
Building Code Enforcement Inspector 0 1 0
Code Enforcement Supervisor 1 1 1
Code Enforcement Officer 2 2 2
Code Enforcement Technician 1 1 1
Senior Office Specialist 3 4 4
Building Official 1 1 0
Senior Plan Checker 1 1 1
Chief Building Inspector 1 1 1
Senior Building Inpsector/Plan Checker 3 3 3
Building Plan Checker 1 2 2
Building Inpsector 2 1 1
Senior Permit Technician 4 4 3
Permit Services Supervisor 1 1 2
Permit Technician 1 0 0
Planning Manager 1 2 2
Senior Planner 1 3 3
Principal Planner 3 4 4
Assistant Planner 0 0 1
Associate Planner 2 4 4
Planning Technician 2 2 1
TOTAL PERSONNEL 37 44 42
TOTAL COST 5,031,000 6,066,300 5,472,100
City of Laguna Beach 227 Proposed Budget Fiscal Year 2026-27 239 of 319
City of Laguna Beach 228 Proposed Budget Fiscal Year 2026-27 240 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
ADMINISTRATION 4101
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 490,634 1,355,400 954,900
51010 Salaries, Overtime 11,538 7,100 7,100
53010 New Sick Leave Payoff 3,200 3,200 3,200
53015 Vacation Payoff 10,700 10,300 10,500
53039 Other Benefits 87 - 21,400
53040 Workers Compensation 3,000 3,800 3,900
53045 Employee Group Insurance 127,800 140,600 109,800
53050 Medicare Insurance 7,690 13,100 13,900
54000 P.E.R.S. Retirement 160,394 90,700 109,100
54015 PERS Unfunded Liability - 168,500 184,300
SUBTOTAL 815,043 1,792,700 1,418,100

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 30,514 14,000 10,000
55006 Electricity 17,447 15,300 16,200
55008 Water 616 700 700
55010 Telephone 2,765 4,800 5,100
55016 Materials And Supplies 15,760 20,000 27,000
55022 Rents and Leases 4,851 4,600 7,500
55026 General Insurance 25,178 25,900 32,800
55030 Repairs & Maint. Other - 800 800
55032 Printing 331 400 400
55036 Contractual Services 237,700 150,000 135,000
55040 Bank and Merchant Fees - - 79,800
55047 IT Subscriptions 298 200,500 205,000
SUBTOTAL 335,460 437,000 520,300

SPECIAL PROGRAMS
72038 Heritage Committee 3,701 2,000 5,000
72039 Public Outreach 7,229 1,000 1,000
SUBTOTAL 10,931 3,000 6,000
GRAND TOTAL 1,161,434 2,232,700 1,944,400
City of Laguna Beach 229 Proposed Budget Fiscal Year 2026-27 241 of 319

COMMUNITY DEVELOPMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
ADMINISTRATION 4101
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Director of Community Development 1 1 1
Deputy Director of Community Development 1 2 2
Senior Management Analyst 1 0 0
Senior Administrative Analyst 1 0 0
Administrative Analyst 0 1 1
Records Management Coordinator 1 1 1
Administrative Assistant 1 1 1
TOTAL PERSONNEL 6 6 6
TOTAL COST 822,000 1,355,400 954,900
City of Laguna Beach 230 Proposed Budget Fiscal Year 2026-27 242 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
CODE ENFORCEMENT 4103
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 456,456 588,500 493,600
51010 Salaries, Overtime 3,989 5,600 5,600
53010 New Sick Leave Payoff 2,900 2,900 2,900
53015 Vacation Payoff 11,400 11,000 11,200
53039 Other Benefits 26 - 7,200
53040 Workers Compensation 4,800 6,000 6,200
53045 Employee Group Insurance 104,158 117,200 94,200
53050 Medicare Insurance 6,737 8,600 7,100
54000 P.E.R.S. Retirement 108,846 70,100 58,000
54015 PERS Unfunded Liability - 93,100 95,700
SUBTOTAL 699,312 903,000 781,700

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 4,498 5,000 5,000
55010 Telephone 2,207 2,600 2,700
55014 Gas and Lubricants 514 800 1,600
55016 Materials And Supplies 15,626 10,000 10,000
55022 Rents and Leases 953 2,900 5,200
55026 General Insurance 7,829 6,500 8,200
55028 Repairs & Maint. Automotive 271 300 600
55032 Printing - 500 500
55036 Contractual Services 25,961 30,000 30,000
SUBTOTAL 58,125 59,600 65,100
GRAND TOTAL 757,437 962,600 846,800
City of Laguna Beach 231 Proposed Budget Fiscal Year 2026-27 243 of 319

COMMUNITY DEVELOPMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
CODE ENFORCEMENT 4103
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Building Code Enforcement Inspector 0 1 0
Code Enforcement Supervisor 1 1 1
Code Enforcement Officer 2 2 2
Code Enforcement Technician 1 1 1
Senior Office Specialist 1 1 1
TOTAL PERSONNEL 5 6 5
TOTAL COST 476,000 588,500 493,600
City of Laguna Beach 232 Proposed Budget Fiscal Year 2026-27 244 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
BUILDING SAFETY 4104
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,735,171 1,932,300 1,861,400 51005 Salaries, Part Time - 61,800 -
51010 Salaries, Overtime 58,996 26,800 26,800
53010 New Sick Leave Payoff 11,600 11,600 11,800
53015 Vacation Payoff 45,700 44,000 44,900
53039 Other Benefits 43 - 19,600
53040 Workers Compensation 21,700 27,300 28,000
53045 Employee Group Insurance 362,100 423,300 253,200
53050 Medicare Insurance 26,773 24,000 27,100
54000 P.E.R.S. Retirement 420,547 169,300 218,500
54015 PERS Unfunded Liability - 364,200 395,500
SUBTOTAL 2,682,631 3,084,600 2,886,800

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry (110) 5,500 4,000
55002 Training, Travel And Dues 35,769 26,700 24,000
55006 Electricity 8,216 7,200 7,600
55008 Water 290 300 300
55010 Telephone 3,871 8,700 26,400
55014 Gas and Lubricants 4,656 6,500 4,500
55016 Materials And Supplies 34,916 22,100 25,000
55022 Rents and Leases 2,240 3,600 6,500
55024 Equipment Replacement Charge 30,500 31,500 31,500 55026 General Insurance 27,895 26,200 33,200
55028 Repairs & Maint. Automotive 8,447 14,600 14,600
55030 Repairs & Maint. Other - 1,000 1,000
55032 Printing 483 1,000 1,000
55036 Contractual Services 383,893 500,000 500,000
SUBTOTAL 541,067 654,900 679,600

SPECIAL PROGRAMS
72042 Document Scanning 10,259 84,000 -
SUBTOTAL 10,259 84,000 -
GRAND TOTAL 3,233,957 3,823,500 3,566,400
City of Laguna Beach 233 Proposed Budget Fiscal Year 2026-27 245 of 319

COMMUNITY DEVELOPMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
BUILDING SAFETY 4104
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Building Official 1 1 0
Senior Plan Checker 1 1 1
Chief Building Inspector 1 1 1
Senior Building Inpsector/Plan Checker 3 3 3
Building Plan Checker 1 2 2
Building Inpsector 2 1 1
Senior Permit Technician 4 4 3
Permit Services Supervisor 1 1 2
Permit Technician 1 0 0
Senior Office Specialist 2 2 2
TOTAL PERSONNEL 17 16 15
TOTAL COST 1,873,600 1,932,300 1,861,400
City of Laguna Beach 234 Proposed Budget Fiscal Year 2026-27 246 of 319

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET SUMMARY

GENERAL FUND
PLANNING 4106
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,420,298 2,190,100 2,162,200 51005 Salaries, Part Time 105,915 48,000 51,000
51010 Salaries, Overtime 51,119 58,200 58,200
53010 New Sick Leave Payoff 6,400 15,400 15,600
53015 Vacation Payoff 5,200 27,600 28,200
53025 Comp Time Payoff - 4,300 4,300
53039 Other Benefits 69 - 24,700
53040 Workers Compensation 7,200 22,000 22,600
53045 Employee Group Insurance 191,700 328,100 315,600
53050 Medicare Insurance 24,876 25,700 31,000
54000 P.E.R.S. Retirement 291,141 188,400 252,700
54010 P.A.R.S. Retirement 882 1,800 -
54015 PERS Unfunded Liability - 336,200 441,400
SUBTOTAL 2,104,797 3,245,800 3,407,500

MAINTENANCE AND OPERATIONS
55002 Training, Travel And Dues 5,675 22,100 22,100
55010 Telephone 932 3,000 3,200
55016 Materials And Supplies 10,683 16,900 35,000
55022 Rents and Leases 1,906 3,600 9,300
55026 General Insurance 17,353 35,600 45,100
55030 Repairs & Maint. Other 50 1,000 1,000
55032 Printing 11,839 13,200 1,000
55036 Contractual Services 169,904 975,000 400,000
SUBTOTAL 218,342 1,070,400 516,700

SPECIAL PROGRAMS
72002 Legal Notices - - 75,000
72040 Historic Inventory Consultant - 30,000 -
72041 Landscape Review Consulting - 60,000 67,000
72076 Zoning Code Update - 191,000 -
SUBTOTAL - 281,000 142,000
GRAND TOTAL 2,323,139 4,597,200 4,066,200
City of Laguna Beach 235 Proposed Budget Fiscal Year 2026-27 247 of 319

COMMUNITY DEVELOPMENT DEPARTMENT PERSONNEL SUMMARY

GENERAL FUND
PLANNING 4106
2024-2025 2025-2026 2026-2027

POSITION ADOPTED ADOPTED PROPOSED
Planning Manager 1 2 2
Senior Planner 1 3 3
Principal Planner 3 4 4
Assistant Planner 0 0 1
Associate Planner 2 4 4
Planning Technician 2 2 1
Senior Office Specialist 0 1 1
TOTAL PERSONNEL 9 16 16
TOTAL COST 1,130,200 2,190,100 2,162,200
City of Laguna Beach 236 Proposed Budget Fiscal Year 2026-27 248 of 319
Internal Service
Fund
City of Laguna Beach 237 Proposed Budget Fiscal Year 2026-27 249 of 319

INTERNAL SERVICE FUND

SUMMARY OF SERVICES
The following pages contain the budgets for the City’s two internal service funds: one for the Vehicle Replacement Fund and one for the Insurance and Benefits Fund. As explained earlier in this budget document, an internal service fund is a revolving fund established to isolate the costs of a particular function and then allocate those costs to the various operating divisions.

Costs for the functions of the internal service funds are allocated to individual operating divisions using an annual rate adjusted each year to reflect anticipated costs. For example, the rates for vehicle replacement are based on the specific vehicles assigned to each division. The rates for employee medical insurance are based on the number of employees in each division.

Based on this rate, each division pays the internal service fund an annual amount, which is shown as an expenditure item in the division’s budget. This payment becomes the revenue for the internal service fund, which directly pays for the goods and services provided, such as new vehicles or health insurance.

The advantage of establishing rate-based internal service funds is that they provide an accounting mechanism to build up reserves to pay for higher-cost items, such as purchasing a fire engine or the payment of a large insurance claim. This process allows the City to spread the cost of significant expenses over many years compared to a single year. Additionally, a ratebased vehicle replacement internal service fund more accurately assigns the cost of using equipment over the useful life during which the equipment is used.

City of Laguna Beach 238 Proposed Budget Fiscal Year 2026-27 250 of 319

INSURANCE AND BENEFITS BUDGET SUMMARY

INTERNAL SERVICE FUND

INSURANCE & BENEFITS
2025-2026 2026-2027

ADOPTED PROPOSED

SALARIES AND BENEFITS
Vacation Leave Payoffs 866,300 883,700
Sick Leave Payoffs 333,700 340,000
Comp Time Payoffs 140,500 143,300
Workers Comp. Insurance 2,282,100 2,391,100
Health Insurance 7,630,000 7,007,792
Dental Insurance 486,000 638,800
Life Insurance 49,000 41,300
Retiree Health Savings 393,600 443,800
Long Term Disability Insurance 65,000 67,000
Unemployment Insurance 60,000 60,000
Medicare Insurance 23,100 23,700
SUBTOTAL 12,329,300 12,040,492

MAINTENANCE AND OPERATIONS
General Liability 3,146,700 3,043,300
SUBTOTAL 3,146,700 3,043,300
GRAND TOTAL 15,476,000 15,083,792
City of Laguna Beach 239 Proposed Budget Fiscal Year 2026-27 251 of 319

VEHICLE REPLACEMENT BUDGET SUMMARY

INTERNAL SERVICE FUND

VEHICLE REPLACEMENT
2025-2026 2026-2027

DEPARTMENT VEHICLE NUMBER DESCRIPTION ADOPTED PROPOSED
City Manager
1703 CM-2026-1 One Vehicle for IT Staff (Lease) 7,500
Subtotal 7,500
Police Department
2102 PD-2026-1 Three Patrol Vehicles 160,500 -
2104 PD-2026-5 One SUV: Dodge Durango 31,000 -
2102 PD-2026-6 One SUV: Ford Explorer 36,000 -
2121 PD-2026-7 One Ford Maverick 79,000 -
2130 PD-2026-8 One Ford Maverick 83,000 -
2101 TBD One Golf cart - 30,000
2102 TBD One Hyundai Ioniq - 42,000
2102 TBD One Chevrolet Colorado - 83,000
2102 TBD One Chevrolet Colorado - 83,000
2102 TBD One Chevrolet Traverse - 75,000
Subtotal 389,500 313,000
Marine Safety
2601 TBD One Ford Lightening - 125,000
2601 TBD One Polaris Ranger XP - 50,000
Subtotal - 175,000
Public Works Department
3102 PW-2026-3 Two Toyota Prius (Lease) 15,000 -
3106 PW-2026-4 One Ford F350 90,000 -
3108 PW-2026-5 Three Trucks: Ford F350 270,000 -
3108 PW-2026-6 Two Trucks: Ford F250 150,000 -
3108 PW-2026-7 One Truck: Ford F350 90,000 -
3112 PW-2026-8 Two Ford Dump Trucks 300,000 -
3106 TBD One Ford Lightning - 90,000
3106 TBD One Ford Lightning - 90,000
3108 TBD One Ford Lightning - 90,000
3112 TBD One Dump Truck - 450,000
3112 TBD One Ford Lightning - 90,000
3132 TBD One FRHT Aquatech - 650,000
3132 TBD One Rivian - 100,000
3132 TBD One Rivian - 100,000
3132 TBD One Ford Lightning - 90,000
3132 TBD One Vactor - 650,000
Subtotal 915,000 2,400,000
Transit and Community Services
3654 TCS-2026-2 One Toyota Prius (Lease) 7,500 -
3657 TBD One Rivian - 100,000
3651 TBD Four Molley Trolleys - 1,800,000
Subtotal 7,500 1,900,000
Community Development
4104 TBD One Tesla - 40,000
4104 TBD One Tesla - 40,000
Subtotal - 80,000
Grand Total 1,319,500 4,868,000
City of Laguna Beach 240 Proposed Budget Fiscal Year 2026-27 252 of 319
Exhibit C
Proposed
Fiscal Year
Division Fund Org Obj Description 2025-26
City Manager
Information Technology 110 1101703C 80010 (R) Citywide PC Replacement 300,000 City Manager 300,000
Fire Department
Fire Operations 110 1102401C 80020 (R) Fire Hose Nozzles Replacements 75,000 Fire Department 75,000
Marine Safety
Marine Safety 110 1102601C 80020 (R) 2 Stryker Autopulse Machines 45,000 Marine Safety 110 1102601C 80020 (R) Main Lifeguard Tower Repairs 30,000 Marine Safety 75,000
Total General Fund 450,000
South Laguna
Marine Safety 136 1362603C 80020 (A) Beach Observation Camera 30,000 Total South Laguna 30,000
Total Request for Capital Outlay 930,000
Notes:
(A) = Additional Equipment (New Equipment)
(R) = Replacement Equipment
City of Laguna Beach
Capital Outlay Requests Budget - Fiscal Year 2026-27
City of Laguna Beach 241 Proposed Budget Fiscal Year 2026-27 253 of 319
Proposed
Fiscal Year
Division Fund Division No. Obj Description 2026-27
Community Development
Building Safety 128 4104 80015 (R) Tesla 40,000
Building Safety 128 4104 80015 (R) Tesla 40,000
Marine Safety 80,000
Marine Safety
Marine Safety 128 2601 80015 (R) Ford Lightening 125,000 Marine Safety 128 2601 80015 (R) Polaris Ranger XP 50,000 Marine Safety 175,000
Police Department
Police Support Services 128 2101 80015 (R) Golf cart 30,000 Police Field Services 128 2102 80015 (R) Hyundai Ioniq 42,000 Police Field Services 128 2102 80015 (R) Chevrolet Colorado 83,000 Police Field Services 128 2102 80015 (R) Chevrolet Colorado 83,000 Police Field Services 128 2102 80015 (R) Chevrolet Traverse 75,000 Police Department 313,000
Public Works
Buildings & Facilities 128 3106 80015 (R) Ford Lightning 90,000 Buildings & Facilities 128 3106 80015 (R) Ford Lightning 90,000 Street Maintenance 128 3108 80015 (R) Ford Lightning 90,000 Landscape Maintenance 128 3112 80015 (R) Dump Truck 450,000 Landscape Maintenance 128 3112 80015 (R) Ford Lightning 90,000 Sewer 128 3132 80015 (R) FRHT Aquatech 650,000
Sewer 128 3132 80015 (R) Rivian 100,000
Sewer 128 3132 80015 (R) Rivian 100,000
Sewer 128 3132 80015 (R) Ford Lightning 90,000
Sewer 128 3132 80015 (R) Vactor 650,000
Public Works 2,400,000
Transit & Community Services
Parking & Sign Maintenance 128 3657 80015 (R) Rivian 100,000 Transit Administration 128 3651 80015 (R) Four Trolleys 1,800,000 Transit & Community Svcs 1,900,000
Total Request for Vehicles 4,868,000
Notes:
(R) = Replacement Equipment
City of Laguna Beach
Vehicle Replacement Requests Budget - Fiscal Year 2026-27 City of Laguna Beach 242 Proposed Budget Fiscal Year 2026-27 254 of 319
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City of Laguna Beach 243 Proposed Budget Fiscal Year 2026-27 255 of 319
Section IV

APPENDIX
Budget Details By Fund
(For Major Funds Only)
City of Laguna Beach 244 Proposed Budget Fiscal Year 2026-27 256 of 319

ALL FUNDS SUMMARY FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 39,039,205 46,290,100 48,791,500 51005 Salaries, Part Time 5,495,896 5,504,700 5,980,200 51010 Salaries, Overtime 4,582,050 3,737,700 4,202,700
51015 Salaries, Overtime-Mutual Aid 510,140 260,000 300,000 52000 Salaries, Redistributed (78,449) (203,200) -
53010 New Sick Leave Payoff 310,400 333,700 340,000
53015 Vacation Payoff 862,449 866,200 883,700
53025 Comp Time Payoff 74,400 140,500 143,300
53030 Holiday Allowance 364,684 297,600 293,100
53035 Residency Incentive 16,720 15,000 45,500
53039 Other Benefits 3,186 - 737,400
53040 Workers Compensation 1,836,600 2,375,900 2,441,000 53045 Employee Group Insurance 7,041,758 8,535,000 7,090,500 53050 Medicare Insurance 727,563 684,900 801,500
54000 P.E.R.S. Retirement 12,403,996 6,137,300 7,166,900 54010 P.A.R.S. Retirement 221,584 209,900 252,300
54015 PERS Unfunded Liability - 8,076,200 9,167,400
54999 Salary/Benefits Savings - (800,000) (893,300)
SUBTOTAL 73,412,184 82,461,500 87,743,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 459,404 542,100 509,000
55002 Training, Travel And Dues 629,957 693,600 619,900 55004 Gas-Natural 103,984 111,200 117,600
55006 Electricity 1,046,981 977,000 1,032,600
55008 Water 695,495 396,500 418,900
55010 Telephone 422,389 409,800 451,500
55014 Gas and Lubricants 503,840 811,400 795,900
55016 Materials And Supplies 1,583,836 1,756,630 1,923,300 55017 Ammunition in Field Services 17,162 - 30,000
55018 Materials And Supplies - Other 160,540 135,100 136,000 55020 Paramedic Medical Supplies 97,954 87,200 87,200
55022 Rents and Leases 476,581 1,450,009 1,766,400
55024 Equipment Replacement Charge 2,360,000 2,486,396 2,486,400 55026 General Insurance 2,455,305 2,666,100 3,381,300
55028 Repairs & Maint. Automotive 732,199 810,800 808,400 55030 Repairs & Maint. Other 611,108 998,200 961,700
55032 Printing 145,715 182,250 160,800
55034 Advertising 44,445 144,000 41,000
55035 Temporary Help - - 48,000
55036 Contractual Services 16,184,803 20,079,893 16,541,300 55037 Instructor Payments - - 665,000
55040 Bank and Merchant Fees 10,297 18,000 860,400
55044 Postage 49,675 60,900 61,100
55046 Misc Expense 16,264 9,000 9,000
55047 IT Subscriptions 2,565 366,570 924,600
55050 Vehicle Maint Cost Recovery (210,872) (150,000) (150,000) 55052 Bond Interest 378,622 434,600 350,700
55054 Loan Administration Fees 42,174 45,300 38,700
55056 Premium Expense - - 225,000
55058 Administrative Costs - - 10,000
55067 Contractual MNWD - - 1,140,000
55068 Contractual SOCWA 2,419,269 - 2,256,000
55080 Jail Improvements - 52,900 20,000
55082 Pool Maintenance 99,134 79,300 20,800
56000 Costs Redistributed - (350,200) (60,600)
SUBTOTAL 31,538,829 35,304,548 38,687,900

SPECIAL PROGRAMS
70000 Contractual SOCWA 340,680 2,500,000 -
70411 IT Master Plan 2,267,128 800,000 400,000
71000 Communtiy Assistant Grant 251,500 236,000 234,500 71005 Cross Cultural Task Force 30,000 - 30,000
72002 Legal Notices 24,672 1,000 100,000
72003 Cold Weather Shelter - 5,000 -
72004 Project Homecoming 1,254 5,000 -
72005 Dmv Requirements 7,011 7,400 7,400
72006 Educational Reimbursement 15,246 20,000 20,000
72007 Employee Training 16,165 30,000 10,000
72008 Employee Development 35,234 100,000 20,000
72009 Microsoft 365 Licensing 55,080 482,400 543,000
72010 Grant Seeking Specialist 138,849 175,000 -
Includes all operating and capital project funds. Excludes trust and agency, internal service funds, carryovers, contingency reserves and special assessment district funds.

City of Laguna Beach 245 Proposed Budget Fiscal Year 2026-27 257 of 319
72012 Lafco Funding 11,601 5,000 5,000
72013 Crossing Guard 27,631 8,000 8,000
72016 Employee Picnic - 8,000 10,000
72017 Lean Program - - 40,000
72018 Consulting for Airplane Noise 7,075 10,000 10,000 72019 Finance Authority 221,990 881,000 872,700
72021 Contingency Unplanned Events 112,337 348,300 300,000 72022 Org Cty Human Relations Comm 3,843 3,200 -
72023 Leadership Academy & Prof Dev 181,868 150,000 100,000 72024 K-9 Program 33,673 24,000 40,000
72025 Community Support - - 17,500
72026 P.O.S.T. Reimbursable Training 805 60,000 60,000
72027 Fuel Mod - Maintenance - - 1,979,500
72027 Fuel Modification Program 1,216,768 770,000 1,238,200 72028 Hazardous Materials Mitig. 512 6,900 8,500
72029 Weed Abatement-Private Lots 92,001 22,000 20,000
72030 Abatement of Invasive Weeds 40,656 99,500 100,000 72031 Recycling Grant Programs - 6,700 6,000
72032 Used Oil Recycling 5,200 7,000 5,000
72033 Waste Management Programs 31,016 34,900 34,900
72034 Solid Waste Landfills - 80,000 60,000
72035 Public Education 6,023 9,000 9,000
72036 Total Maximum Daily Load Comp 865 7,000 10,000
72037 Npdes Storm Water Permit 83,695 141,100 142,200
72038 Heritage Committee 3,701 2,000 5,000
72039 Public Outreach 7,229 1,000 1,000
72040 Historic Inventory Consultant - 30,000 -
72041 Landscape Review Consulting - 60,000 67,000
72042 Document Scanning 10,259 84,000 -
72045 Art Commission Special Program - - 240,000
72046 Laguna Bch. Visitors Bureau 1,392,075 1,500,000 1,050,000 72047 Laguna Playhouse 157,241 300,000 240,000
72048 Laguna College of Art & Design 339,002 300,000 240,000 72049 Cultural Arts Funding 379,090 300,000 -
72050 Main Beach Mgmt Plan 202,800 415,000 200,000
72051 Paramedics 6,685 61,300 61,300
72052 Lag Cyn Ambassador Program 21,600 18,000 -
72053 Summer Festival Parking 10,069 36,800 45,000
72054 Winter Express Trolley 8,972 18,000 18,000
72055 Summer Breeze 16,704 47,000 22,000
72055 Summer Breeze Trolley Service 9,800 - 20,000
72058 Wastewater Grease Control Prog - 15,100 -
72059 Private Sewer Lateral Asst. 64,179 50,900 53,800
72061 Paratransit Costs 143,000 143,000 143,000
72062 Trolley Charters 24,458 30,000 30,000
72063 Street Light Shields - 6,000 6,000
72064 Emergency Kit Backpack 18,777 10,000 5,000
72065 CERT Volunteer Program 3,155 13,000 13,000
72066 Electric Vehicle Charging Sta. 12,582 26,200 26,200 72067 Employee Recognition/EE Events 58,212 37,500 20,000 72069 Traffic Safety Grant-DUI1 14,835 125,000 -
72070 Laguna Art Museum 339,002 300,000 240,000
72071 Wildfire Special Programs 60,621 900,000 -
72074 Sewer Fund Reserve 31,832 100,000 -
72076 Zoning Code Update - 191,000 -
72111 CAD/RMS - 750,000 -
72112 Citywide IT Equip Replacement - 380,600 150,000
72113 Economic Development - 150,000 75,200
79999 Alternative Sleeping Location 550,305 500,000 500,000 79999 Banner/Palette Competitions 24,209 33,300 16,600
79999 Bluebird Canyon Fuel Modificat 34,967 1,094,250 - 79999 City Hall Exhibitions 3,096 8,000 8,000
79999 City-Wide Document Management 203,405 240,000 -
79999 Cultural Arts Info Publication 4,350 10,700 700
79999 Performing Arts 148,653 128,450 73,600
79999 Restoration of Public Art 23,405 25,000 25,000
79999 Special Programs - (584,998) 50,000
79999 Special Programs Centennial - - 500,000
79999 Temporary Installations 90,857 94,550 116,100
SUBTOTAL 9,679,503 14,994,052 10,702,900
CAPITAL OUTLAY (162,105,500)
80010 Office Furniture and Equipment 77,800 303,600 300,000 80020 Other Equipment 86,800 201,800 230,000
Capital Outlay - 840,000 -
SUBTOTAL 164,600 1,345,400 530,000

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program 28,000,000 12,340,000
SUBTOTAL - 28,000,000 12,340,000
GRAND TOTAL 114,795,115 162,105,500 150,004,500
City of Laguna Beach 246 Proposed Budget Fiscal Year 2026-27 258 of 319

GENERAL FUND SUMMARY FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 34,170,800 39,879,300 41,020,500 51005 Salaries, Part Time 3,953,592 3,854,800 3,907,700 51010 Salaries, Overtime 4,247,569 3,159,200 3,634,800
51015 Salaries, Overtime-Mutual Aid 510,140 260,000 300,000 52000 Salaries, Redistributed (1,571,700) (1,649,400) - 53010 New Sick Leave Payoff 260,500 283,800 289,500
53015 Vacation Payoff 778,000 804,900 820,800
53025 Comp Time Payoff 74,400 140,500 143,300
53030 Holiday Allowance 339,205 277,100 277,100
53035 Residency Incentive 16,720 15,000 -
53039 Other Benefits 3,008 - 633,500
53040 Workers Compensation 1,713,000 2,214,900 2,275,700 53045 Employee Group Insurance 5,932,558 7,265,500 5,870,600 53050 Medicare Insurance 631,315 586,500 659,600
54000 P.E.R.S. Retirement 11,359,635 5,522,200 6,169,100 54010 P.A.R.S. Retirement 155,637 141,800 160,300
54015 PERS Unfunded Liability - 6,979,200 7,637,800
54999 Salary/Benefits Savings - (800,000) (893,300)
SUBTOTAL 62,574,379 68,935,300 72,907,000

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 428,581 495,400 462,200
55002 Training, Travel And Dues 579,769 628,500 555,800 55004 Gas-Natural 91,701 91,600 97,000
55006 Electricity 533,757 406,400 429,500
55008 Water 646,105 362,000 382,500
55010 Telephone 382,783 368,600 408,100
55014 Gas and Lubricants 342,915 461,200 448,400
55016 Materials And Supplies 1,335,451 1,317,630 1,501,800 55017 Ammunition in Field Services 17,162 - 30,000
55020 Paramedic Medical Supplies 97,954 87,200 87,200
55022 Rents and Leases 359,129 871,179 1,225,600
55024 Equipment Replacement Charge 2,021,900 2,137,796 2,137,800 55026 General Insurance 1,409,779 1,529,800 1,944,800
55028 Repairs & Maint. Automotive 605,402 531,900 558,500 55030 Repairs & Maint. Other 375,955 665,200 583,200
55032 Printing 110,931 123,950 130,800
55034 Advertising 44,445 144,000 41,000
55035 Temporary Help - - 48,000
55036 Contractual Services 10,214,344 9,837,373 8,982,700 55037 Instructor Payments - - 665,000
55040 Bank and Merchant Fees 10,297 18,000 172,800
55044 Postage 49,675 58,400 60,600
55046 Misc Expense 16,264 9,000 9,000
55047 IT Subscriptions 738 300,920 871,500
55050 Vehicle Maint Cost Recovery (210,872) (150,000) (150,000) 55080 Jail Improvements - 52,900 20,000
55082 Pool Maintenance 99,134 79,300 20,800
56000 Costs Redistributed (1,438,000) (1,788,200) (2,239,400) SUBTOTAL 18,125,301 18,640,048 19,485,200

SPECIAL PROGRAMS
70411 IT Master Plan 2,267,128 800,000 400,000
71000 Communtiy Assistant Grant 251,500 236,000 234,500 71005 Cross Cultural Task Force 30,000 - 30,000
72002 Legal Notices 24,672 1,000 100,000
72003 Cold Weather Shelter - 5,000 -
72004 Project Homecoming 1,254 5,000 -
72005 Dmv Requirements 7,011 7,400 7,400
72006 Educational Reimbursement 15,246 20,000 20,000
72007 Employee Training 16,165 30,000 10,000
72008 Employee Development 35,234 100,000 20,000
City of Laguna Beach 247 Proposed Budget Fiscal Year 2026-27 259 of 319
72009 Microsoft 365 Licensing 55,080 482,400 543,000
72010 Grant Seeking Specialist 138,849 175,000 -
72012 Lafco Funding 11,601 5,000 5,000
72013 Crossing Guard 27,631 8,000 8,000
72016 Employee Picnic - 8,000 10,000
72017 Lean Program - - 40,000
72018 Consulting for Airplane Noise 7,075 10,000 10,000 72019 Finance Authority 221,990 881,000 872,700
72021 Contingency Unplanned Events 112,337 348,300 300,000 72022 Org Cty Human Relations Comm 3,843 3,200 -
72023 Leadership Academy & Prof Dev 181,868 150,000 100,000 72024 K-9 Program 33,673 24,000 40,000
72025 Community Support - - 17,500
72026 P.O.S.T. Reimbursable Training 805 60,000 60,000
72027 Fuel Mod - Maintenance - - 1,979,500
72027 Fuel Modification Program 1,216,768 770,000 -
72028 Hazardous Materials Mitig. 512 6,900 8,500
72029 Weed Abatement-Private Lots 92,001 22,000 20,000
72030 Abatement of Invasive Weeds 40,656 99,500 100,000 72031 Recycling Grant Programs - 6,700 6,000
72032 Used Oil Recycling 5,200 7,000 5,000
72033 Waste Management Programs 31,016 34,900 34,900
72034 Solid Waste Landfills - 80,000 60,000
72035 Public Education 6,023 9,000 9,000
72036 Total Maximum Daily Load Comp 865 7,000 10,000
72037 Npdes Storm Water Permit 83,695 141,100 142,200
72038 Heritage Committee 3,701 2,000 5,000
72039 Public Outreach 7,229 1,000 1,000
72040 Historic Inventory Consultant - 30,000 -
72041 Landscape Review Consulting - 60,000 67,000
72042 Document Scanning 10,259 84,000 -
72045 Art Commission Special Program - - 240,000
72046 Laguna Bch. Visitors Bureau 1,392,075 1,500,000 1,050,000 72047 Laguna Playhouse 157,241 300,000 240,000
72048 Laguna College of Art & Design 339,002 300,000 240,000 72049 Cultural Arts Funding 379,090 300,000 -
72064 Emergency Kit Backpack 18,777 10,000 5,000
72065 CERT Volunteer Program 3,155 13,000 13,000
72067 Employee Recognition/EE Events 58,212 37,500 20,000 72069 Traffic Safety Grant-DUI1 14,835 125,000 -
72070 Laguna Art Museum 339,002 300,000 240,000
72076 Zoning Code Update - 191,000 -
72111 CAD/RMS - 750,000 -
72112 Citywide IT Equip Replacement - 380,600 150,000
72113 Economic Development - 150,000 75,200
79999 Alternative Sleeping Location 550,305 500,000 500,000 79999 Banner/Palette Competitions 24,209 33,300 16,600
79999 City Hall Exhibitions 3,096 8,000 8,000
79999 City-Wide Document Management 203,405 240,000 -
79999 Cultural Arts Info Publication 4,350 10,700 700
79999 Performing Arts 148,653 128,450 73,600
79999 Restoration of Public Art 23,405 25,000 25,000
79999 Temporary Installations 90,857 94,550 116,100
SUBTOTAL 8,690,555 10,117,500 8,289,400

CAPITAL OUTLAY
80010 Office Furniture and Equipment 77,794 300,000 300,000 80020 Other Equipment 71,247 121,800 75,000
SUBTOTAL 149,040 421,800 375,000
GRAND TOTAL 89,539,275 98,114,648 101,056,600
City of Laguna Beach 248 Proposed Budget Fiscal Year 2026-27 260 of 319

MEASURE LL FUND FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,172,214 1,793,600 2,278,600 51005 Salaries, Part Time 115,915 118,600 122,800
51010 Salaries, Overtime 66,838 289,700 283,100
52000 Salaries, Redistributed 587,344 644,200 -
53010 New Sick Leave Payoff 3,700 3,700 3,700
53015 Vacation Payoff 6,000 5,600 6,000
53039 Other Benefits 21 - 23,000
53040 Workers Compensation 12,400 15,500 15,900
53045 Employee Group Insurance 213,000 234,300 232,500
53050 Medicare Insurance 19,510 20,900 34,500
54000 P.E.R.S. Retirement 379,573 115,800 298,200
54010 P.A.R.S. Retirement 4,804 7,700 5,800
54015 PERS Unfunded Liability - 255,100 442,000
SUBTOTAL 2,581,318 3,504,700 3,746,100

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 651 3,600 3,600
55002 Training, Travel And Dues 1,447 6,500 6,600
55010 Telephone 600 1,200 1,300
55014 Gas and Lubricants 2,441 9,500 9,500
55022 Rents and Leases - 12,900 12,900
55026 General Insurance 10,449 9,700 12,300
55030 Repairs & Maint. Other - 3,000 -
55036 Contractual Services 245,075 235,000 245,000
SUBTOTAL 260,664 281,400 291,200

SPECIAL PROGRAMS
72050 Main Beach Mgmt Plan 202,800 185,000 100,000
72051 Paramedics 6,685 61,300 61,300
72052 Lag Cyn Ambassador Program 21,600 18,000 -
SUBTOTAL 231,084 264,300 161,300
GRAND TOTAL 3,073,067 4,050,400 4,198,600
City of Laguna Beach 249 Proposed Budget Fiscal Year 2026-27 261 of 319

PARKING FUND SUMMARY FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,548,196 1,448,900 1,928,300 51005 Salaries, Part Time 409,446 450,300 694,400
51010 Salaries, Overtime 66,058 76,600 63,900
52000 Salaries, Redistributed 188,799 87,900 -
53010 New Sick Leave Payoff 9,500 9,500 9,700
53015 Vacation Payoff 11,600 11,100 11,400
53030 Holiday Allowance 17,986 14,500 10,000
53039 Other Benefits 26 - 31,300
53040 Workers Compensation 15,000 18,900 19,400
53045 Employee Group Insurance 340,800 399,300 306,900
53050 Medicare Insurance 28,115 31,600 37,900
54000 P.E.R.S. Retirement 217,104 175,000 269,700
54010 P.A.R.S. Retirement 18,635 16,000 30,000
54015 PERS Unfunded Liability - 274,300 359,700
SUBTOTAL 2,871,264 3,013,900 3,772,600

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 8,885 9,600 9,100
55002 Training, Travel And Dues 11,589 12,700 11,600
55006 Electricity 34,936 19,900 21,000
55008 Water 8,488 4,000 4,200
55010 Telephone 17,084 7,600 8,000
55014 Gas and Lubricants 10,372 20,300 20,300
55016 Materials And Supplies 142,409 172,700 165,000
55022 Rents and Leases 88,471 217,100 180,300
55024 Equipment Replacement Charge 53,700 55,600 55,600 55026 General Insurance 23,704 23,800 30,200
55028 Repairs & Maint. Automotive 17,624 13,500 14,500
55030 Repairs & Maint. Other 6,600 41,700 29,700
55032 Printing 21,088 31,300 10,000
55036 Contractual Services 1,716,237 2,256,800 1,849,800 55040 Bank and Merchant Fees - - 687,600
55044 Postage - 2,000 500
55047 IT Subscriptions - 500 500
56000 Costs Redistributed 492,900 492,900 701,800
SUBTOTAL 2,654,087 3,382,000 3,799,700

CAPITAL OUTLAY
80020 Other Equipment 15,600 80,000 80,000
SUBTOTAL 15,600 80,000 80,000

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program 3,100,000 1,400,000
SUBTOTAL - 3,100,000 1,400,000
GRAND TOTAL 5,599,078 9,703,900 9,183,500
City of Laguna Beach 250 Proposed Budget Fiscal Year 2026-27 262 of 319

WASTEWATER FUND SUMMARY FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 1,061,257 1,382,300 1,379,500 51005 Salaries, Part Time 39,837 61,800 66,600
51010 Salaries, Overtime 69,823 86,400 86,400
53010 New Sick Leave Payoff 24,200 24,200 24,500
53015 Vacation Payoff 48,294 27,900 28,500
53035 Residency Incentive - - 45,500
53039 Other Benefits 111 - 17,600
53040 Workers Compensation 28,200 35,500 36,400
53045 Employee Group Insurance 298,200 328,000 276,800
53050 Medicare Insurance 17,862 19,400 21,100
54000 P.E.R.S. Retirement 280,790 135,800 161,900
54010 P.A.R.S. Retirement 915 2,300 2,500
54015 PERS Unfunded Liability - 248,900 276,400
SUBTOTAL 1,869,490 2,352,500 2,423,700

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 5,890 9,400 8,900
55002 Training, Travel And Dues 31,325 32,500 34,000
55004 Gas-Natural 5,866 7,700 8,100
55006 Electricity 250,653 293,000 309,700
55008 Water 34,053 12,200 12,900
55010 Telephone 9,085 11,300 11,900
55014 Gas and Lubricants 24,221 31,000 29,900
55016 Materials And Supplies 48,346 74,600 100,300
55018 Materials And Supplies - Other 160,540 135,100 136,000 55022 Rents and Leases 28,982 1,200 500
55024 Equipment Replacement Charge 238,400 245,600 245,600 55026 General Insurance 956,271 1,038,000 1,311,800
55028 Repairs & Maint. Automotive 22,800 26,400 31,200
55030 Repairs & Maint. Other 167,791 188,000 250,100
55032 Printing 54 3,000 2,000
55036 Contractual Services 289,119 466,900 402,500
55044 Postage - 500 -
55047 IT Subscriptions 1,827 53,500 40,300
55052 Bond Interest 378,622 434,600 350,700
55054 Loan Administration Fees 42,174 45,300 38,700
55067 Contractual MNWD - - 1,140,000
55068 Contractual SOCWA 2,419,269 - 2,256,000
56000 Costs Redistributed 537,600 537,600 570,400
SUBTOTAL 5,652,887 3,647,400 7,291,500

CAPITAL OUTLAY
80010 Office Furniture and Equipment - 3,600 -
SUBTOTAL - 3,600 -

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program 16,300,000 1,500,000
SUBTOTAL - 16,300,000 1,500,000
GRAND TOTAL 7,959,068 24,969,500 11,269,000
City of Laguna Beach 251 Proposed Budget Fiscal Year 2026-27 263 of 319

GENERAL FUND SUMMARY FUND DETAIL
2024-2025 2025-2026 2026-2027

ACTUAL ADOPTED PROPOSED

SALARIES AND BENEFITS
51000 Salaries, Full Time 113,783 555,100 621,400
51005 Salaries, Part Time 33,455 146,300 197,000
51010 Salaries, Overtime 4,892 9,400 6,900
52000 Salaries, Redistributed 141,833 141,600 -
53010 New Sick Leave Payoff 4,700 4,700 4,700
53015 Vacation Payoff 6,755 5,300 5,400
53039 Other Benefits 17 - 11,500
53040 Workers Compensation 10,200 18,300 18,800
53045 Employee Group Insurance 21,300 23,400 131,400
53050 Medicare Insurance 2,267 8,900 11,600
54000 P.E.R.S. Retirement 37,328 61,500 72,700
54010 P.A.R.S. Retirement 1,289 5,500 7,300
54015 PERS Unfunded Liability - 105,400 104,200
SUBTOTAL 377,819 1,085,400 1,192,900

MAINTENANCE AND OPERATIONS
55000 Uniforms And Laundry 173 2,800 2,800
55002 Training, Travel And Dues - 4,000 2,000
55004 Gas-Natural 6,417 11,400 12,000
55006 Electricity 15,471 14,400 15,200
55008 Water 6,850 5,200 5,500
55010 Telephone 979 3,000 3,100
55014 Gas and Lubricants 117,295 281,000 279,000
55016 Materials And Supplies 7,773 76,500 59,000
55022 Rents and Leases - 340,130 337,200
55026 General Insurance 32,922 43,300 54,900
55028 Repairs & Maint. Automotive 82,436 235,000 200,000 55030 Repairs & Maint. Other - 3,700 1,500
55032 Printing 13,642 23,500 17,500
55036 Contractual Services 2,714,533 6,321,320 4,288,600 55047 IT Subscriptions - 150 200
56000 Costs Redistributed 65,500 65,500 209,700
SUBTOTAL 3,063,991 7,430,900 5,488,200

SPECIAL PROGRAMS
72061 Paratransit Costs 143,000 143,000 143,000
72062 Trolley Charters 24,500 30,000 30,000
SUBTOTAL 167,500 173,000 173,000
GRAND TOTAL 3,609,310 8,689,300 6,854,100
City of Laguna Beach 252 Proposed Budget Fiscal Year 2026-27 264 of 319
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City of Laguna Beach 253 Proposed Budget Fiscal Year 2026-27 265 of 319
Section V

CAPITAL IMPROVEMENT PROGRAM
City of Laguna Beach 254 Proposed Budget Fiscal Year 2026-27 266 of 319
Capital Improvement Program
Fiscal Year 2026-2027 to 2032-2033
City of Laguna Beach
City of Laguna Beach 255 Proposed Budget Fiscal Year 2026-27 267 of 319
What is the Capital Improvement Program?
The Capital Improvement Program (CIP) is the City’s planning document that identifies capital projects, revenue projections, and financing required. The identification of capital projects to be funded is based on multiple factors including feasibility, community enhancement, asset age, safety, and preventative maintenance. City staff annually review and update the CIP; however, only the current year budget is adopted upon adoption of the City’s budget by City Council. The lifespan of a Capital project typically spans over multiple fiscal years. As such, a list of existing projects is included in the CIP to track these multi-year capital projects and provide a comprehensive look at the program in its entirety.

Future year forecasts shown in the CIP guide the planning of capital repairs, replacements, and new construction. This long-term strategic planning ensures the City sustains a strong financial position while maintaining the City’s assets and overall service to the community.

The identification of a project within the CIP does not guarantee construction. Moreover, the City Council can review, and revise projects based upon community priorities and financial resources.

What is a Capital Project?
A capital asset is a long-term resource for use in operations that will benefit the city for more than one fiscal period. A capital project is defined as an expenditure on capital assets with a value greater than $50,000, including but not limited to, publicly owned or operated streets, bridges, sidewalks, curbs, gutters, alleys, storm drains, wastewater facilities, trees and landscaping, medians, parks, playgrounds, streetlights, fences, walls, or other infrastructure. The CIP also includes other types of capital improvements including those specific to facilities including, but not limited to, City Hall, Corporation Yard, Marine Safety Headquarters, fire stations, the library, and community centers. Routine capital purchases, such as the purchase of new vehicles, computer hardware, and other equipment are not reflected in the CIP.

The following criteria must be met for a project to be included in the CIP. • Budget Threshold: $50,000
• Capital Asset Lifespan: 5+ Years
• Construction Project
• Purchase and Installation of Major Equipment/Assets
• Development of Studies/Plans to inform capital planning City of Laguna Beach 256 Proposed Budget Fiscal Year 2026-27 268 of 319
• Major maintenance or rehabilitation projects to extend the lifespan of an asset How are Capital Projects Prioritized?
The Finance Department works with the Public Works Department to formulate revenue projections for the next seven years. Using the revenue projections together with existing fund balance information, the Public Works Department re-evaluates and prioritizes projects in each year while considering additional needs based on City Council priorities.

The result is a 7-year capital planning document that recommends the capital budget for next fiscal year and plans for future year’s objectives. The CIP is a living document that continues to evolve each fiscal year through the strategic planning and budgeting process to reflect City Council and community goals, needs, and desires.

Typically, several projects are identified and requested each year; however, not all projects can be funded. An evaluation process is conducted by Public Works staff to discuss priorities and needs. A list of recommended projects is presented to the City Manager for consideration and all projects considered, but not recommended, are deferred and included for future consideration.

Additionally, there may be projects that are requested but are pending other funding sources. Projects that may be expecting such funding may not be budgeted in the current fiscal year until the funding is awarded. As a result, throughout the fiscal year, the City Council may receive recommendations to authorize new capital projects and approve budget adjustments to recognize and appropriate the necessary funding.

Capital improvement projects, whether funded or not, utilize a 7-year time horizon, and are developed using a prioritized implementation plan. The guidelines are intended to maintain consistency but allow for deviations for special considerations. 1 - Safety - projects in this category provide immediate safety concerns and are deemed high priority projects.
2 - Regulatory or Mandated Requirement - projects in this category are mandated or in accordance with government regulations. Projects in this category are required and should not be defunded or deferred without a thorough analysis. 3 - Grant Funding - projects in this category are typically subject to a timeframe outlined in the grant documents. Consequently, deferring these projects may result in forfeiture of grant funding.
4 - Master Plan - projects in this category are in conformance with City planning documents or master plans such as wastewater, storm drain, facility, or playground master plans.

City of Laguna Beach 257 Proposed Budget Fiscal Year 2026-27 269 of 319
5-Asset Condition - projects in this category may either be annual recurring large-scale maintenance costs or one-time/infrequent projects that improve the condition of the City's assets. Some projects in this category include mechanical equipment replacement, facility upgrades, street rehabilitation or sidewalk and parkway repairs.

City of Laguna Beach 258 Proposed Budget Fiscal Year 2026-27 270 of 319
Capital Improvement Projects
Because capital projects may take multiple years to complete, the CIP includes a list of ongoing projects that the City Council has authorized to re-budget and carry forward from the prior fiscal year. The Master CIP List is a transparent way to reflect all open projects with their corresponding remaining balance and new appropriations proposed for the upcoming fiscal year. The table below provides a summary of the existing program and the proposed Year 1 projects.

Capital Improvement Program Overview
# of Projects Appropriation
Ongoing CIP Projects (Existing Appropriation) 76 $75,182,373* Year 1 Appropriations (New Projects) 10 $5,260,000
Year 1 Appropriation (Existing Projects) 9 $7,080,000
Projected To Be Complete/Closed by June 30 15 ($19,010,871) Total CIP $68,511,502
* Remaining Balance as of April 14, 2026 (Mid-Year Report) At project completion, any unused funds are returned to the unassigned fund balance and are made available for other projects.

What happens when there is a funding shortfall?
If project costs at the time of bid award are more than the budgeted amounts, five options are considered by staƯ prior to making a recommendation to the City Council:
• Eliminate the project; or
• Defer the project for future budget processes; or
• Re-scope or change the phasing of the project to meet the available budget; or • Request funding from another project that has savings and/or is a lower priority; or • Request an appropriation of additional resources, from the respective fund balances.

City of Laguna Beach 259 Proposed Budget Fiscal Year 2026-27 271 of 319
Project No. Description
FY 2025/26
Mid-Year
Budget
Estimated
Expenditure By
June 30, 2026
Project
Complete Or To
Be Closed
Proposed FY
2026/27
Allocations
Estimated FY
2026/27 Budget
C1705 Coast Hwy Sidewalk Gap Closures $ 1,000,000 $ (525,750) $ - $ 474,250 C1708 Storm Drain Bolsa Way St Anns 271,473 (9,000) 300,000 562,473 C1710 Capital Equipment, Furniture and Fixture 396,884 (56,300) 500,000 840,584 C1904 Future City Facilities Funding 2,329,656 - - 2,329,656 C2101 Caltrans Project 2 Add Upgrade 686,125 (686,125) X - - C2102 Jahraus Park Renovations 348,544 (46,930) - 301,614 C2104 Sidewalk Master Plan 96,754 (96,754) X - -
C2107 Cleo Beach Access Improvements 2,413,745 (2,413,745) X - - C2115 Downtown Action Plan Improvements 1,674,014 (359,960) - 1,314,054 C2208 Fire Station 4 Replacement 9,386,737 (489,125) 2,000,000 10,897,612 C2301 Village Green Park Playground Renovation 558,841 (47,551) - 511,290 C2313 Sleepy Hollow Beach Access Improvement 9,946 - - 9,946 C2314 St Anns Drive Retaining Wall 14,034 - - 14,034
C2317 Forest Promenade Permanent Conversion 7,835,067 (5,628,890) - 2,206,177 C2403 Anita St Beach Stairs Replace 355,775 (355,775) - - C2407 Wendt Terr Retain Wall Repairs 107,344 (22,235) - 85,109 C2408 Diver Cove Bch Access Improvements 150,000 (128,346) - 21,654 C2410 Agate Storm Drain Improvements - - 850,000 850,000 C2413 Glenneyre St Lighting Improvements 43,860 (32,830) - 11,030 C2417 Police Department Facility Imp. 335,983 (12,510) - 323,473 C2418 Bluebird Canyon Dr Tree Evaluations 38,276 (38,276) X - - C2501 Storm Drain Master Plan Update 368,500 (368,500) X - - C2503 CRC Generator Transfer Switch 100,000 - - 100,000 C2504 Police Department Cabling Improvements 61,357 (61,357) X - - C2507 Fire Station 2 Emergency Generator 300,000 (140,000) - 160,000 C2509 Police Department 2nd Floor Expansion 183,396 (183,396) X - - C2510 Dog Park Slope Stabilization 100,000 (13,210) - 86,790 C2511 Enclosed Lifeguard Tower Installation 707,796 (38,375) 250,000 919,421 C2517 Facility Master Plan 131,900 - X - 131,900
C2601 City Hall Elevator Renovation 300,000 (300,000) - - C2602 Hagan Place Stairs and Susie Q Trellis 500,000 (500,000) X - - C2603 EOC Relocation 1,139,000 (1,139,000) X - -
C2604 CRC Fitness Center 200,000 (200,000) X - -
C2605 Fire Station Communication System 500,000 (36,110) - 463,890 C2606 Coast Highway Landscape Upgrades 1,000,000 (41,150) - 958,850 C2607 Fisherman's Cove Beach Access 250,000 (119,220) - 130,780 C2612 Library Capital Improvement Plan 750,000 (200,000) - 550,000 CPY01 Electric Vehicle & Charging Station MP 18,832 - - 18,832 CPY02 Solar Panels Assessment 25,000 - - 25,000
CPY07 Laguna Canyon Road Improvement 208,256 (150,000) - 58,256 CPY10 CALTRANS project 1 Add. Upgrade 235,712 (235,712) X - - TBD Facility Master Plan Improvements - 500,000 500,000 TBD 800 mhz Radio Purchase - 2,000,000 2,000,000
TBD Citywide Capital Outlay Requests - 750,000 750,000
35,132,807 (14,676,132) 7,150,000 27,606,675
Parking Fund
C1704 Citywide Parking Lot Rehabilitations $ 46,335 $ - $ - $ 46,335 C2113 Downtown Parking Structure Study 339,201 - X - 339,201 C2201 Parking Pay Station Installations 1,034,311 (121,555) 350,000 1,262,756 C2216 Future Parking Facilities and Mobility 4,995,500 - - 4,995,500 C2311 Glenneyre Parking Structure Repair 191,198 (22,470) - 168,728 C2425 Aliso Beach Parking Lot 1,500,000 - - 1,500,000
C2512 Laguna Beach CRC Parking Lot Gates 294,617 - - 294,617 C2608 Glenneyre Parking Structure Striping 250,000 - 650,000 900,000 TBD Mermaid Parking Lot Beautification - - 200,000 200,000 TBD Lot 16 Parking Structure - - 200,000 200,000
8,651,162 (144,025) 1,400,000 9,907,137
Master CIP List
Fiscal Year 2026/2027
Capital Improvement Fund (616)
Capital Improvement Fund (616) - Total
Parking Fund (618) - Total
City of Laguna Beach 260 Proposed Budget Fiscal Year 2026-27 272 of 319
Project No. Description
FY 2025/26
Mid-Year
Budget
Estimated
Expenditure By
June 30, 2026
Project
Complete Or To
Be Closed
Proposed FY
2026/27
Allocations
Estimated FY
2026/27 Budget
Master CIP List
Fiscal Year 2026/2027
C2609 Zone 7 Street Slurry Seal/Rehabilitation $ 1,700,000 $ - $ - $ 1,700,000 TBD Zone 8 Street Slurry Seal/Rehabilitation - - 245,000 245,000 TBD Annual Concrete Repairs - - 400,000 400,000
1,700,000 - 645,000 2,345,000
C2217 Zone 4 Downtown St Resurface $ 537,107 $ (24,330) $ 680,000 $ 1,192,777 C2423 Zone 7 Sidewalk Repairs 100,000 - - 100,000
C2427 Zone 6 St Slurry Seal 1,550,000 (1,550,000) X - - C2610 Annual Concrete Repairs 200,000 - - 200,000
CPY21 Zone 4 Street Concrete Rehabilitation 71,209 - - 71,209 2,458,316 (1,574,330) 680,000 1,563,986
TBD Zone 8 Street Slurry Seal/Rehabilitation $ - $ - $ 615,000 $ 615,000 - - 615,000 615,000
C2109 Bluebird UD 2020 2 $ 62,024 $ (62,024) X $ - $ -
C2118 Coast Hwy UD 2020 1 2,780,127 (69,850) - 2,710,277 CPY23 Coast Hwy Ornamental St Lights 1,942,800 - - 1,942,800 TBD Assessment District Formation - - 250,000 250,000
TBD Downtown LED Conversions - - 100,000 100,000
4,784,951 (131,874) 350,000 5,003,077
C2428 Aliso Beach Parking Lot Rehabilitation $ 596,851 $ (120,620) $ - $ 476,231.00 596,851 (120,620) - 476,231
C1807 Anita St Lift Station Reconstruction $ 308,188 $ - $ - $ 308,188 C2429 Victoria II Lift Station Rehabilitation 870,312 (29,415) - 840,897 C2431 Manhole Inspection 381,606 (15,135) - 366,471
C2432 Main Beach Lift Station Improvements 150,000 - - 150,000 C2514 Sleepy Hollow Lane Sewer Replacement 47,795 - - 47,795 C2611 TOW Rehab and Generator Replace 2,000,000 (991,000) - 1,009,000 C2220 Bluebird Lift Station Replacement 3,112,252 (127,865) - 2,984,387 C2429 Victoria II Lift Station Renovation 1,600,000 (109,000) - 1,491,000 C2434 SOCWA WWTP Projects 4,133,935 (750,000) 1,500,000 4,883,935 CPY31 Bluebird SOCWA Valve Replacement 100,000 - - 100,000 CPY32 NCI Reach 5 Replacement 9,129,998 (341,475) - 8,788,523 CPY33 ACL/NCI Improvements 24,200 - - 24,200
21,858,286 (2,363,890) 1,500,000 20,994,396
75,182,373 (19,010,871) 12,340,000 68,511,502
Road Maintenance and Rehabilitation Account (RMRA) (602) RMRA Fund (602) - Total
Wastewater Fund (637)
Wastewater Fund (637) - Total

CIP TOTALS
Gas Tax Fund (632)
Gas Tax Fund (632) - Total
Street Lighting & Utility Fund (634)
Street Lighting & Utility Fund (634) - Total
South Laguna Fund (636)
South Laguna Fund (636)
OCTA Measure M Fund
OCTA Fund (601) - Total
City of Laguna Beach 261 Proposed Budget Fiscal Year 2026-27 273 of 319
Capital Improvement Fund (616)
Project Sheets
This section provides detailed project information for projects funded by the Capital Improvement Fund. Revenues for the Capital Improvement Fund are generated through transient occupancy tax, parking fines, property tax, and building construction tax. The funds have the most flexibility and can be used to fund all types of capital projects identified in the CIP.

The following project sheets are project-specific and reflect all prior, current, and future project expenditures by phase to provide a total project cost. Project cost estimates are based on prior experience with similar projects or preliminary designs already completed.

The estimates are subject to change or escalation, particularly in the outer years. In addition, the scope of the project may change as the scope of work is further developed or following community input resulting in higher costs than the original estimate.

City of Laguna Beach 262 Proposed Budget Fiscal Year 2026-27 274 of 319
Project Location: Bolsa Way Project No.: C1708
Project Manager: Yun-Yun Lee Category: Drainage
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $271,473 $262,473 $300,000 $562,473
$0 $262,473 $300,000 $562,473
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $9,000 $9,000
Construction $550,000 $550,000
Total Expense $9,000 $550,000 $0 $0 $0 $0 $0 $559,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $271,473 $300,000 $571,473
Total Funding $271,473 $300,000 $0 $0 $0 $0 $0 $571,473 Total
Storm Drain Bolsa Way St. Anns
Drainage improvements between 720 Griffith Place and 681 St. Ann's. Improvements include installation of a storm drain pipe to replace an existing basin and damaged pipe.

Estimated Construction: September 2026 to December 2026 Funding Source
Capital Improvement Fund
City of Laguna Beach 263 Proposed Budget Fiscal Year 2026-27 275 of 319
Project Location: Citywide Project No.: TBD
Project Manager: Reza Jafari Category: Facility
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $396,884 $346,584 $500,000 $846,584
$396,884 $346,584 $500,000 $846,584
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $56,300 $500,000 $300,000 $300,000 $300,000 $300,000 $300,000 $2,056,300 Total Expense $56,300 $500,000 $300,000 $300,000 $300,000 $300,000 $300,000 $2,056,300 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $396,884 $500,000 $300,000 $300,000 $300,000 $300,000 $300,000 $2,396,884 Total Funding $396,884 $500,000 $300,000 $300,000 $300,000 $300,000 $300,000 $2,396,884 Total
Furniture Fixture Equipment Replacement
Replacement and rehabilitation of existing City Facilities in the areas of furniture, electrical, plumbing and irrigation, mechanical, HVAC, interior finishes, and building improvements. Ongoing rehabilitation of capital assets is required to extend useful life and maintain facilities in good condition.

Ongoing Annual Improvements
Funding Source
Capital Improvement Fund
City of Laguna Beach 264 Proposed Budget Fiscal Year 2026-27 276 of 319
Project Location: South Laguna Project No.: C2208
Project Manager: Thomas Perez Category: Facilities
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $9,386,737 $8,897,612 $2,000,000 $10,897,612 $9,386,737 $8,897,612 $2,000,000 $10,897,612
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $697,696 $0 $697,696
Construction $110,000 $6,000,000 $4,000,000
Total Expense $807,696 $6,000,000 $4,000,000 $0 $0 $0 $0 $10,807,696 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $9,935,021 $2,000,000 $11,935,021
Total Funding $9,935,021 $2,000,000 $0 $0 $0 $0 $0 $11,935,021 Total
Fire Station 4 or 1 Replacement
Replacement of Fire Station No. 4 in South Laguna. Fire Station 4 is outdated and does not adequately meet the modern needs of the fire station. Any unsused funding will go towards the Fire Station 1 Replacement Project which is planned to commence conceptual design in Fiscal Year 2026/2027.

Estimated Completion: 6/30/27
Funding Source
Capital Improvement Fund
City of Laguna Beach 265 Proposed Budget Fiscal Year 2026-27 277 of 319
Project Location: Woods Cove Project No.: C2410
Project Manager: Associate Engineer Category: Drainage
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $0 $0 $850,000 $850,000
$0 $0 $850,000 $850,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $850,000 $850,000
$0
Total Expense $0 $850,000 $0 $0 $0 $0 $0 $850,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $850,000 $850,000
Total Funding $0 $850,000 $0 $0 $0 $0 $0 $850,000
Total
Agate Street Storm Drain Improvements
Install storm drain improvements to collect water that discharges over the roadway and place it in a pipe that will outlet into Bluebird Creek.

Funding Source
Capital Improvement Fund
Estimated Construction: September 2026 to December 2026 City of Laguna Beach 266 Proposed Budget Fiscal Year 2026-27 278 of 319
Project Location: Citywide Beaches Project No.: C2511
Project Manager: Yun-Yun Lee Category: Facilities
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $707,796 $669,421 $250,000 $919,421
$707,796 $669,421 $250,000 $919,421
Expense Type Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $38,375 $38,375
Construction $250,000 $500,000 $750,000 $750,000 $750,000 $750,000 $3,750,000 Total Expense $38,375 $250,000 $500,000 $750,000 $750,000 $750,000 $750,000 $3,788,375 Funding Source Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $707,796 $250,000 $750,000 $750,000 $750,000 $750,000 $750,000 $4,707,796 Total Funding $707,796 $250,000 $750,000 $750,000 $750,000 $750,000 $750,000 $4,707,796 Total
Enclosed Lifeguard Tower Installation
Install enclosed lifeguard towers at multiple locations to replace existing beach chairs and portable towers.

Estimated Construction: September 2026 to June 2031
Funding Source
Capital Improvement Fund
City of Laguna Beach 267 Proposed Budget Fiscal Year 2026-27 279 of 319
Project Location: Varies Project No.: TBD
Project Manager: Pierre Sawaya Category: Facilities
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
81000 $0 $0 $500,000 $500,000
$0 $0 $500,000 $500,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Concept Design $500,000 $500,000
Design $1,000,000 $1,000,000
Total Expense $0 $500,000 $1,000,000 $0 $0 $0 $0 $1,500,000 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $500,000 $1,000,000 $1,500,000
Total Funding $0 $500,000 $1,000,000 $0 $0 $0 $0 $1,500,000 Total
Facility Master Plan Implementation
Project will examine projects identified as Tranche #1 projects in the February 24, 2026 City Council Strategic Priorities. Projects include Fire Station #1 Relocation, Forum Theater ADA Improvements, and City Hall Expansion.

Estimated Construction: N/A
Funding Source
Capital Improvement Fund
City of Laguna Beach 268 Proposed Budget Fiscal Year 2026-27 280 of 319
Project Location: N/A Project No.: TBD
Project Manager: Police Department Category: Facility
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $0 $0 $2,000,000 $2,000,000
$0 $0 $2,000,000 $2,000,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Purchase $0 $2,000,000 $1,000,000 $1,000,000 $0 $4,000,000 Total Expense $0 $2,000,000 $1,000,000 $1,000,000 $0 $0 $0 $4,000,000 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $0 $2,000,000 $1,000,000 $1,000,000 $4,000,000 Total Funding $0 $2,000,000 $1,000,000 $1,000,000 $0 $0 $0 $4,000,000 Total
Public Safety Radio Replacements
Phased replacement of approximately 443 public safety radios, including radios utilized by Police, Fire, Marine Safety, and Public Works to ensure reliable, interoperable, and mission-critical communications across all departments. A significant portion of the City’s radio inventory was purchased between 2015 and 2017, placing many units at or beyond the upper end of their expected service life. Additionally, Motorola has discontinued manufacturing replacement parts for these radio models. This creates a critical vulnerability, as the radios will become increasingly difficult, and ultimately impossible to service or repair.

Estimated Completion: 6/30/27
Funding Source
Capital Improvement Fund
City of Laguna Beach 269 Proposed Budget Fiscal Year 2026-27 281 of 319
Project Location: Citywide Project No.: TBD
Project Manager: City Manager Category: Facilities
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6163130C 81000 $0 $0 $750,000 $750,000
$0 $0 $750,000 $750,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $0 $150,000 $0 $150,000
Construction $0 $600,000 $600,000
Total Expense $0 $750,000 $0 $0 $0 $0 $0 $750,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Capital Improvement $0 $750,000 $750,000
Total Funding $0 $750,000 $0 $0 $0 $0 $0 $750,000
Total
Citywide Capital Outlay Requests
Funding for City-wide one time capital items such as facility repairs, software, equipment, as approved by the City Manager.

Estimated Completion: 6/30/27
Funding Source
Capital Improvement Fund
City of Laguna Beach 270 Proposed Budget Fiscal Year 2026-27 282 of 319
Street Lighting & Utility Fund (634)
Project Sheets
This section provides detailed project information for projects funded by the Street Lighting & Utility Fund. Revenue in this fund is generated from a dedicated portion of the Property Tax revenue. Revenue in this fund is typically used to construct or maintain the street lighting infrastructure, fund utility undergrounding, and other utility-related improvements.

City of Laguna Beach 271 Proposed Budget Fiscal Year 2026-27 283 of 319
Project Location: Citywide Project No.: TBD
Project Manager: Pierre Sawaya Category: Street Light
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
81000 $0 $0 $250,000 $250,000
$0 $0 $250,000 $250,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $250,000 $250,000 $500,000
Total Expense $0 $250,000 $250,000 $0 $0 $0 $0 $500,000 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Street Lighting Fund $250,000 $250,000 $500,000
Total Funding $0 $250,000 $250,000 $0 $0 $0 $0 $500,000 Total
Assessment District Formation
Funding to support the ongoing creation and implementation of underground utility districts throughout the City.

Estimated Construction: N/A
Funding Source
Street Lighting Fund
City of Laguna Beach 272 Proposed Budget Fiscal Year 2026-27 284 of 319
Project Location: Downtown Project No.: TBD
Project Manager: Pierre Sawaya Category: Street Light
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
81000 $0 $0 $100,000 $100,000
$0 $0 $100,000 $100,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $100,000 $100,000
Total Expense $0 $100,000 $0 $0 $0 $0 $0 $100,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Street Lighting Fund $100,000 $100,000
Total Funding $0 $100,000 $0 $0 $0 $0 $0 $100,000
Total
Downtown LED Conversions
Replacement of existing deocrative downtown lights with equivalent LED fixtures.

Estimated Construction: September 2026
Funding Source
Street Lighting Fund
City of Laguna Beach 273 Proposed Budget Fiscal Year 2026-27 285 of 319
Parking Authority Fund (618)
Project Sheets
This section provides detailed project information for projects funded by the Parking Authority Fund. Revenues for the Parking Authority Fund are generated through parking fees collected at parking lots, parking meters, and other parking-related fees. The funds are generally used to improve and maintain parking and transit-related facilities.

City of Laguna Beach 274 Proposed Budget Fiscal Year 2026-27 286 of 319
Project Location: Citywide Project No.: C2201
Project Manager: Transit & CS Category: Parking
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6183130C 81000 $1,034,311 $912,756 $350,000 $1,262,756
$1,034,311 $912,756 $350,000 $1,262,756
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Purchase $121,555 $350,000 $350,000 $350,000 $184,000 $1,355,555 Total Expense $121,555 $350,000 $350,000 $350,000 $184,000 $0 $0 $1,355,555 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Parking Authority $1,034,311 $350,000 $350,000 $350,000 $2,084,311 Total Funding $1,034,311 $350,000 $350,000 $350,000 $0 $0 $0 $2,084,311 Total
Parking Pay Station Installations
Purchase and install multi-space pay stations to replace approximately 450 single-space parking meters.

Ongoing Annual Improvements
Funding Source
Parking Authority
City of Laguna Beach 275 Proposed Budget Fiscal Year 2026-27 287 of 319
Project Location: Glenneyre Parking Structure Project No.: C2608 Project Manager: Alpha Santos Category: Parking
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6183130C 81000 $250,000 $250,000 $650,000 $900,000
$250,000 $250,000 $650,000 $900,000
Expense Type Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $900,000 $900,000
Total Expense $0 $900,000 $0 $0 $0 $0 $0 $900,000
Funding Source Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Parking Authority $250,000 $650,000 $900,000
Total Funding $250,000 $650,000 $0 $0 $0 $0 $0 $900,000 Total
Glenneyre Parking Structure Striping/Repairs
Waterproofing of the top deck, installing new wheel stops, and restriping at the Glenneyre Parking Structure.

Estimated Construction: November 2026
Funding Source
Parking Authority
City of Laguna Beach 276 Proposed Budget Fiscal Year 2026-27 288 of 319
Project Location: Mermaid Parking Lot (Downtown) Project No.: TBD Project Manager: Christian Sanford Category: Parking
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
$0 $0 $200,000 $200,000
$0 $0 $200,000 $200,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $200,000 $200,000
Total Expense $0 $200,000 $0 $0 $0 $0 $0 $200,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Parking Authority $200,000 $200,000
Total Funding $0 $200,000 $0 $0 $0 $0 $0 $200,000
Total
Mermaid Parking Lot Beautification
Construction of new landscape planters, relocation of parking pay station, hardscape and landscape improvements.

Estimated Construction: January 2027
Funding Source
Parking Authority
City of Laguna Beach 277 Proposed Budget Fiscal Year 2026-27 289 of 319
Project Location: Lot 16 Project No.: TBD
Project Manager: Pierre Sawaya Category: Parking
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
$0 $0 $200,000 $200,000
$0 $0 $200,000 $200,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Concept Design $200,000 $200,000
Total Expense $0 $200,000 $0 $0 $0 $0 $0 $200,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Parking Authority $200,000 $200,000
Total Funding $0 $200,000 $0 $0 $0 $0 $0 $200,000
Total
Lot 16 Parking Structure
Conceptual design of a potential parking structure within Lot 16 (Corporation Yard). Project will identify number of spaces possible, cost, aesthetics, and other impacts.

Estimated Construction: N/A
Funding Source
Parking Authority
City of Laguna Beach 278 Proposed Budget Fiscal Year 2026-27 290 of 319
Gas Tax Fund (632)
Project Sheets
This section provides detailed project information for projects funded by the Gas Tax Fund.

Revenue in this fund is generated from the California user tax. Allocations are mainly based on population and registered vehicles, often under Sections 2107 and 2107.5 of the Streets and Highways Code. These funds are legally restricted to local street and road maintenance, rehabilitation, and safety projects.

City of Laguna Beach 279 Proposed Budget Fiscal Year 2026-27 291 of 319
Project Location: Downtown Project No.: C2217
Project Manager: Associate Engineer Category: Streets
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6323130C 81000 $537,107 $512,777 $680,000 $1,192,777
$537,107 $512,777 $680,000 $1,192,777
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $24,330 $24,330
Construction $1,165,000 $1,165,000
Total Expense $24,330 $1,165,000 $0 $0 $0 $0 $0 $1,189,330 Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Gas Tax $537,107 $680,000 $1,217,107
Total Funding $537,107 $680,000 $0 $0 $0 $0 $0 $1,217,107 Total
Zone 4 Downtown Street Slurry
Repair of damaged pavement and resurfacing of public streets in the Downtown. Streets included are: Forest Avenue, Ocean Avenue, Mermaid Street, 3rd Street, 2nd Street, Beach Street and segments of Ramona Avenue and Glenneyre Street bounded by Laguna Avenue and Forest Avenue.

Estimated Construction: September 2026
Funding Source
Gas Tax
City of Laguna Beach 280 Proposed Budget Fiscal Year 2026-27 292 of 319
RMRA Fund (602)
Project Sheets
This section provides detailed project information for projects funded by the RMRA Fund.

California's Road Maintenance and Rehabilitation Account (RMRA) funding, established by SB-1 (2017) are sourced from increased gas/diesel taxes and vehicle registration fees, including a fee on zero-emission vehicles and are apportioned on a formulaic basis. Revenue in this fund shall be expended for maintenance of streets.

City of Laguna Beach 281 Proposed Budget Fiscal Year 2026-27 293 of 319
Project Location: Temple Hills Project No.: TBD
Project Manager: Associate Engineer Category: Streets
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
81000 $0 $0 $245,000 $245,000
81000 $615,000 $615,000
$0 $0 $860,000 $860,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Design $50,000 $50,000
Construction $810,000 $810,000
Total Expense $0 $50,000 $810,000 $0 $0 $0 $0 $860,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total RMRA Fund (602) $245,000 $245,000
OCTA Measure M (601) $615,000 $615,000
Total Funding $0 $860,000 $0 $0 $0 $0 $0 $860,000
OCTA Measure M (601)
Total
Zone 8 Street Slurry Seal/Rehabiliation
This project includes repair of damaged pavement and slurry seal of public streets including Coast View, Buena Vista, Canyon View, Terrace Way, and Cerritos Drive.

Estimated Construction: September 2027
Funding Source
RMRA Fund (602)
City of Laguna Beach 282 Proposed Budget Fiscal Year 2026-27 294 of 319
Project Location: Temple Hills Project No.: TBD
Project Manager: Associate Engineer Category: Sidewalks Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
81000 $0 $0 $400,000 $400,000
$0 $0 $400,000 $400,000
Expense Type
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Construction $400,000 $400,000
Total Expense $0 $400,000 $0 $0 $0 $0 $0 $400,000
Funding Source
Prior
Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total RMRA Fund $400,000 $400,000
Total Funding $0 $400,000 $0 $0 $0 $0 $0 $400,000
Total
Annual Concrete Repairs
Repair of curb, gutter, sidewalk and other miscellaneous concrete in Zone 8 and ongoing sidewalk slicing to eliminate trip hazards. This year will focus on the Temple Hills area and on citywide sidewalk slicing.

Estimated Construction: September 2026
Funding Source
RMRA Fund
City of Laguna Beach 283 Proposed Budget Fiscal Year 2026-27 295 of 319
OCTA Measure M Fund (601)
Project Sheets
This section provides detailed project information for projects funded by the OCTA Measure M Fund. Revenue in this fund are generated from a 30-year one half-cent sales tax for transportation improvements in Orange County from 2011 through 2041. Revenue in this fund shall be expended for local transportation needs such as residential street projects, traffic and pedestrian safety near schools, signal priority for emergency vehicles, etc.

City of Laguna Beach 284 Proposed Budget Fiscal Year 2026-27 296 of 319
Project Location: Temple Hills Project No.: TBD
Project Manager: Associate Engineer Category: Streets
Description:

Estimated Construction: September 2027
Funding Source
RMRA Fund (602)
City of Laguna Beach 285 Proposed Budget Fiscal Year 2026-27 297 of 319
Wastewater Fund (637)
Project Sheets
This section provides detailed project information for projects funded by the Wastewater Fund. Revenues for the Wastewater Fund are generated through sewer user charges. To supplement available funding for critical infrastructure, the City worked with the California Infrastructure and Economic Development Bank (IBank) to obtain low-interest loans.

Revenue in this fund shall be expended exclusively for the purposes of improving the City’s wastewater infrastructure.

City of Laguna Beach 286 Proposed Budget Fiscal Year 2026-27 298 of 319
Project Location: Citywide Project No.: C2434
Project Manager: Thomas Perez Category: Wastewater
Description:

Org Object
FY2025-26
Budget
Remaining
Allocation New Funding
FY2026-27
Budget
6373132C 81000 $4,133,935 $383,935 $1,500,000 $1,883,935 $4,133,935 $383,935 $1,500,000 $1,883,935
Expense Type Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Reimbursement $750,000 $1,500,000 $1,500,000 $1,600,000 $1,500,000 $1,750,000 $1,500,000 $10,100,000 Total Expense $750,000 $1,500,000 $1,500,000 $1,600,000 $1,500,000 $1,750,000 $1,500,000 $10,100,000 Funding Source Prior Year(s) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Total Wastewater Fund $4,133,935 $1,500,000 $1,500,000 $1,600,000 $1,500,000 $1,750,000 $1,500,000 $13,483,935 Total Funding $4,133,935 $1,500,000 $1,500,000 $1,600,000 $1,500,000 $1,750,000 $1,500,000 $13,483,935 Total
SOCWA WWTP Projects
Funding to pay the City's fair share towards SOCWA wastewater treatment projects at the Coastal Treatment Plant (CTP), Regional Treatment Plan, North Coast Interceptor, and the Aliso Creek Ocean Outfall (ACOO).

Estimated Construction: N/A
Funding Source
Wastewater Fund
City of Laguna Beach 287 Proposed Budget Fiscal Year 2026-27 299 of 319
Seven-Year CIP
Each fiscal year includes a realistic cost estimate based on past projects of similar type or information available such as preliminary plans or vendor quotes. Cost estimates are presented at current value/current dollars and are not escalated for inflation. Additionally, although the CIP spans seven years and lists potential future projects, funds for only the first year are appropriated in the Fiscal Year 2026-27 Budget. The master project schedule provides a view of existing and proposed capital projects that could be adjusted based on changing City Council priorities or financial constraints. The 7-year CIP represents an overall well-balanced, long-term plan. All projects, including those in "future" years remain eligible for any grant funding, should opportunities arise. The Seven-Year CIP also includes a "future" sheet for projects that are not currently identified in Years 1 through 7.

City of Laguna Beach 288 Proposed Budget Fiscal Year 2026-27 300 of 319
Fiscal Year 2026/2027 Year One
Capital Improvement Fund (616)
1 C1708 Bolsa Storm Drain (Construction) $ 300,000
2 C1710 Capital Equipment, Furniture and Fixture Replacement $ 500,000 3 C2208 Fire Station 4 & 1 Relocation $ 2,000,000
4 C2410 Agate Street Storm Drain Improvements (Construction) $ 850,000 5 C2511 Enclosed Lifeguard Tower Installation (Construction) $ 250,000 6 TBD Facility Master Plan Improvements $ 500,000
7 TBD Public Safety Radio Replacements $ 2,000,000
8 TBD Citywide Capital Outlay Requests $ 750,000
Total Cost of Capital Improvement Fund Projects $ 7,150,000 Street Lighting Fund (634)
9 TBD Assessment District Formation (Design) $ 250,000
10 TBD Downtown LED Conversions $ 100,000
Total Cost of Street Lighting Fund Projects $ 350,000
Parking Authority Fund (618)
11 C2201 Parking Pay Station Installations $ 350,000
12 C2311 Glenneyre Parking Structure Striping/Repairs (Construction) $ 650,000 13 TBD Mermaid Parking Lot Beautification (Construction) $ 200,000 14 TBD Lot 16 Parking Structure (Concept Design) $ 200,000 Total Cost of Parking Authority Fund Projects $ 1,400,000 Gas Tax Fund (632)
15 C2217 Zone 4 Downtown Street Slurry (Construction) $ 680,000 Total Cost of Gas Tax Fund Projects $ 680,000
RMRA Fund (602)
16 TBD Zone 8 Street Slurry Seal/Rehabiliation (Design) $ 245,000 17 TBD Annual Concrete Repairs (Construction) $ 400,000 Total Cost of SB-1 Fund Projects $ 645,000
OCTA Measure M (601)
18 TBD Zone 8 Street Slurry Seal/Rehabiliation (Construction) $ 615,000 Total Cost of OCTA Measure M Fund Projects $ 615,000
Wastewater Fund (637)
19 C2434 SOCWA WWTP Projects $ 1,500,000
Total Cost of Sewer Fund Projects $ 1,500,000
TOTAL OF ALL PROJECTS $ 12,340,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 289 Proposed Budget Fiscal Year 2026-27 301 of 319
Fiscal Year 2027/2028 Year Two
Capital Improvement Fund (616)
1 Wendt Terrace Retaining Wall Repairs (Construction) $ 750,000 2 St. Ann's Drive Retaining Wall Replacement (Construction) $ 350,000 3 Sleepy Hollow Beach Access Improvement (Design) $ 200,000 4 Enclosed Lifeguard Tower Installation (Construction) $ 500,000 5 Bluebird Park Playground Renovation (Design) $ 100,000 6 Fire Station No. 1 (Design) $ 500,000
7 Forum Theater ADA Improvements (Design/Construction) $ 250,000 8 City Hall Expansion (Design) $ 250,000
9 Capital Equipment, Furniture and Fixture Replacement $ 300,000 10 Fisherman's Cove Beach Access Improvements (Construction) $ 2,000,000 11 Diver's Cove Beach Access Improvements (Construction) $ 1,500,000 12 Monterey Trail Improvements (Design) $ 100,000
13 Traffic Signal Synchronization (Design/Construction) $ 750,000 14 Forest Avenue & Beach Street Improvements (Concept Design) $ 100,000 15 Public Safety Radio Replacements $ 1,000,000
Total Cost of Capital Improvement Fund Projects $ 8,650,000 Street Lighting Fund (634)
16 Assessment District Formation (Design) $ 250,000
17 Downtown LED Conversions $ 100,000
Total Cost of Street Lighting Fund Projects $ 350,000
Parking Authority Fund (618)
18 Parking Pay Station Installations $ 350,000
19 Citywide Parking Lot Rehab $ 200,000
20 Future Parking Facilities and Mobility Improvements $ 1,000,000 Total Cost of Parking Authority Fund Projects $ 1,550,000 Gas Tax Fund (632)
21 Zone 9 Street Slurry (Design/Construction) $ 650,000 Total Cost of Gas Tax Fund Projects $ 650,000
SB-1 Fund (602)
22 Zone 10 Street Slurry Seal/Rehabiliation (Design) $ 250,000 23 Annual Concrete Repairs (Construction) $ 400,000
Total Cost of SB-1 Fund Projects $ 650,000
OCTA Measure M (601)
24 Zone 10 Street Slurry Seal/Rehabiliation (Construction) $ 500,000 Total Cost of OCTA Measure M Fund Projects $ 500,000
Wastewater Fund (637)
25 Urban Water Diversion Program (Design/Construction) $ 200,000 26 Generator Installation Program (Design/Construction) $ 1,000,000 27 McKnight Lift Station Rehabilitation (Design) $ 250,000 28 Manhole CIPM Lining/Mortar Repairs (Design/Construction) $ 750,000 29 NCI Reach 3 Improvements (Design) $ 800,000
30 Pipeline Rehabilitation Projects (Design) $ 250,000
31 Smart Manhole Cover Installations (Design/Construction) $ 100,000 32 Radio Survey Program (Design) $ 200,000
33 Electrical Code/Circuit Studies $ 600,000
34 Electrical and Misc. Mechanical Program (Design/Construction) $ 400,000 35 Misc. Valve, Piping, Supports & Pump Program (Design) $ 500,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 290 Proposed Budget Fiscal Year 2026-27 302 of 319
Fiscal Year 2027/2028 Year Two
36 Wet Well and Vault Rehabilitation Program (Design) $ 500,000 34 SOCWA WWTP Projects $ 1,500,000
Total Cost of Sewer Fund Projects $ 7,050,000
TOTAL OF ALL PROJECTS $ 19,400,000
City of Laguna Beach 291 Proposed Budget Fiscal Year 2026-27 303 of 319
Fiscal Year 2028/2029 Year Three
Capital Improvement Fund (616)
1 Sleepy Hollow Beach Access Improvement (Construction) $ 1,200,000 2 Dumond Drive Beach Ramp Improvements (Design/Construction) $ 750,000 3 Crescent Bay Beach Ramp Extension (Design/Construction) $ 750,000 4 Enclosed Lifeguard Tower Installation (Construction) $ 750,000 5 Glenneyre Street Sidewalk Extension (Design) $ 150,000 6 Main Beach Park Playground Renovation (Design/Construction) $ 500,000 7 Ocean Way Beach Access Improvements (Design) $ 250,000 8 Diamond Street - Ocean Way to S. Coast Highway Widening (Design) $ 100,000 9 Lang Park Improvements (Concept Design) $ 100,000
10 Monterey Trail Improvements (Construction) $ 350,000 11 Forest Avenue & Beach Street Improvements (Design) $ 100,000 12 City Hall Roof Replacement (Construction) $ 300,000
13 Storm Drain Master Plan Improvement (Design) $ 150,000 14 Capital Equipment, Furniture and Fixture Replacement $ 300,000 15 Public Safety Radio Replacements $ 1,000,000
16 Future City Facilities Funding $ 1,000,000
Total Cost of Capital Improvement Fund Projects $ 7,750,000 Parking Authority Fund (618)
17 Parking Pay Station Installations $ 350,000
18 Future Parking Facilities and Mobility Improvements $ 1,000,000 Total Cost of Parking Authority Fund Projects $ 1,350,000 Gas Tax / SB-1 / OCTA Measure M Funds (632, 602, 601)
19 Zone 9 Street Slurry Seal/Rehabilitation (Construction) $ 1,000,000 20 Annual Concrete Repairs (Construction) $ 200,000
21 Zone 10 Street Slurry Seal/Rehabilitation (Design/Construction) $ 700,000 Total Cost of Gas Tax / SB-1 / OCTA Measure M Funds Projects $ 1,900,000 Wastewater Fund (637)
22 Urban Water Diversion Program (Construction) $ 250,000 23 Generator Installation Program (Construction) $ 1,000,000 24 Pipeline Rehabilitation Program (Construction) $ 500,000 25 Radio Survey Program (Construction) $ 750,000
26 Mortar Repair/CIPM Lining Manholes (Design/Construction) $ 500,000 27 NCI Reach 3 Improvements (Construction) $ 5,000,000
28 NCI Reach 1 Improvements (Design) $ 750,000
29 Misc. Valve, Piping, Supports & Pump Program (Design) $ 1,000,000 30 Misc. Building Rehabilitation Program (Design/Construction) $ 200,000 31 Wet Well and Vault Rehabilitation Program (Construction) $ 1,000,000 32 McKnight Lift Station Rehabilitation (Construction) $ 1,800,000 33 SOCWA WWTP Projects $ 1,600,000
Total Cost of Sewer Fund Projects $ 14,350,000
TOTAL OF ALL PROJECTS $ 25,350,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 292 Proposed Budget Fiscal Year 2026-27 304 of 319
Fiscal Year 2029/2030 Year Four
Capital Improvement Fund (616)
1 Top of the World Fire Access Road (Design/Construction) $ 1,000,000 2 Aliso Beach Maintenance Storage Area (Construction) $ 750,000 3 Cress Street Beach Access Improvements (Design) $ 200,000 4 Enclosed Lifeguard Tower Installation (Construction) $ 750,000 5 Victoria Drive Beach Access Improvements (Design) $ 250,000 6 City Facilities ADA Improvements (Design) $ 200,000
7 El Toro Road Sidewalk Gap Closure (Design) $ 100,000
8 Lang Park Improvements (Design) $ 150,000
9 Forest Avenue & Beach Street Improvements (Construction) $ 1,000,000 10 Aliso Beach Playground Renovation (Design/Construction) $ 500,000 11 Storm Drain Master Plan Improvement (Design) $ 150,000 12 Capital Equipment, Furniture and Fixture Replacement $ 300,000 13 Future City Facilities Funding $ 2,000,000
Total Cost of Capital Improvement Fund Projects $ 7,350,000 Parking Authority Fund (618)
14 Future Parking Facilities and Mobility Improvements $ 1,000,000 Total Cost of Parking Authority Fund Projects $ 1,000,000 Gas Tax / SB-1 / OCTA Measure M Funds (632, 602, 601)
15 Zone 10 Street Slurry Seal/Rehabilitation (Construction) $ 600,000 16 Zone 11 Street Slurry Seal/Rehabilitation (Construction) $ 1,000,000 17 Annual Concrete Repairs (Construction) $ 100,000
18 Citywide Guard Rail Repairs (Construction) $ 100,000 Total Cost of Gas Tax / SB-1 / OCTA Measure M Funds Projects $ 1,800,000 Wastewater Fund (637)
19 Urban Water Diversion Program (Construction) $ 250,000 20 Generator Installation Program (Construction) $ 1,000,000 21 Pipeline Rehabilitation Program (Construction) $ 500,000 22 Radio Survey Program (Construction) $ 750,000
23 Mortar Repair/CIPM Lining Manholes (Construction) $ 750,000 24 NCI Reach 3 Improvements (Construction) $ 3,000,000
25 NCI Reach 1 Improvements (Construction) $ 4,000,000
26 Misc. Valve, Piping, Supports & Pump Program (Design) $ 1,500,000 27 Wet Well and Vault Rehabilitation Program (Construction) $ 1,500,000 28 SOCWA WWTP Projects $ 1,500,000
Total Cost of Sewer Fund Projects $ 14,750,000
TOTAL OF ALL PROJECTS $ 24,900,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 293 Proposed Budget Fiscal Year 2026-27 305 of 319
Fiscal Year 2030/2031 Year Five
Capital Improvement Fund (616)
1 Ocean Way Beach Access Improvements (Construction) $ 2,000,000 2 Enclosed Lifeguard Tower Installation (Construction) $ 750,000 3 Alta Laguna Playground Renovation (Design/Construction) $ 500,000 4 Diamond Street - Ocean Way to S. Coast Highway Widening (Construction) $ 300,000 5 Glenneyre Street Sidewalk Extension (Construction) $ 800,000 6 Storm Drain Master Plan Improvement (Design/Construction) $ 1,500,000 7 Capital Equipment, Furniture and Fixture Replacement $ 300,000 8 Future City Facilities Funding $ 2,000,000
Total Cost of Capital Improvement Fund Projects $ 8,150,000 Gas Tax / SB-1 / OCTA Measure M Funds (632, 602, 601)
9 Zone 12 Street Slurry Seal/Rehabilitation (Construction) $ 1,200,000 10 Annual Concrete Repairs (Construction) $ 200,000
11 Citywide Curb Ramps Installation (Design/Construction) $ 300,000 12 Del Mar Avenue Sidewalk Installation (Design) $ 200,000 Total Cost of Gas Tax / SB-1 / OCTA Measure M Funds Projects $ 1,900,000 Wastewater Fund (637)
13 Generator Installation Program (Construction) $ 1,000,000 14 Pipeline Rehabilitation Program (Construction) $ 1,500,000 15 Radio Survey Program (Construction) $ 750,000
16 NCI Reach 1 Improvements (Construction) $ 1,500,000
17 NCI Reach 2 Replacement (Design) $ 500,000
18 Wet Well and Vault Rehabilitation Program (Construction) $ 1,000,000 19 Misc. Valve, Piping, Supports & Pump Program (Design) $ 1,000,000 20 Brooks Street Lift Station Rehabilitation (Design) $ 170,000 21 Thousand Steps Lift Station Rehabilitation (Design/Construction) $ 300,000 22 Hatch and Door Replacement Program (Design/Construction) $ 350,000 23 Force Main GIS Update $ 250,000
24 Sewer Facilites and Equipment Upgrade $ 250,000
25 SOCWA WWTP Projects $ 1,750,000
Total Cost of Sewer Fund Projects $ 10,320,000
TOTAL OF ALL PROJECTS $ 20,370,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 294 Proposed Budget Fiscal Year 2026-27 306 of 319
Fiscal Year 2031/2032 Year Six
Capital Improvement Fund (616)
1 Enclosed Lifeguard Tower Installation (Construction) $ 750,000 2 City Facilities ADA Improvements (Design/Construction) $ 500,000 3 Moulton Meadows Playground Renovation (Design/Construction) $ 400,000 4 Cress Street Beach Access Improvements (Construction) $ 1,200,000 5 Victoria Drive Beach Access Improvements (Construction) $ 1,200,000 6 El Toro Road Sidewalk Gap Closure (Construction) $ 750,000 7 Lang Park Improvements (Construction) $ 1,500,000
8 Storm Drain Master Plan Improvement (Construction) $ 1,200,000 9 Capital Equipment, Furniture and Fixture Replacement $ 300,000 10 Future City Facilities Funding $ 2,000,000
Total Cost of Capital Improvement Fund Projects $ 9,800,000 Gas Tax / SB-1 / OCTA Measure M Funds (632, 602, 601)
11 Zone 13 Street Slurry Seal/Rehabilitation (Construction) $ 1,100,000 12 Del Mar Avenue Sidewalk Installation (Construction) $ 400,000 13 Annual Concrete Repairs (Construction) $ 200,000
14 Citywide Guard Rail Repairs (Construction) $ 100,000 Total Cost of Gas Tax / SB-1 / OCTA Measure M Funds Projects $ 1,800,000 Wastewater Fund (637)
15 Generator Installation Program (Construction) $ 1,500,000 16 Pipeline Rehabilitation Program (Construction) $ 1,500,000 17 Urban Water Diversion Program (Construction) $ 150,000 18 CIPP Lining (Design) $ 1,000,000
19 Brooks Street Lift Station Rehabilitation (Construction) $ 1,000,000 20 NCI Reach 4 Replacement (Design) $ 1,500,000
21 NCI Reach 2 Replacement (Construction) $ 3,500,000
22 Sewer Facilites and Equipment Upgrade $ 250,000
23 SOCWA WWTP Projects $ 1,500,000
Total Cost of Sewer Fund Projects $ 11,900,000
TOTAL OF ALL PROJECTS $ 23,500,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 295 Proposed Budget Fiscal Year 2026-27 307 of 319
Fiscal Year 2032/2033 Year Seven
Capital Improvement Fund (616)
1 Enclosed Lifeguard Tower Installation (Construction) $ 750,000 2 City Facilities ADA Improvements (Design/Construction) $ 750,000 3 Lang Park Playground Renovation (Design/Construction) $ 400,000 4 Storm Drain Master Plan Improvement (Construction) $ 2,000,000 5 Capital Equipment, Furniture and Fixture Replacement $ 300,000 6 Future City Facilities Funding $ 2,100,000
Total Cost of Capital Improvement Fund Projects $ 6,300,000 Gas Tax / SB-1 / OCTA Measure M Funds (632, 602, 601)
7 Zone 1 Street Slurry Seal/Rehabilitation (Design/Construction) $ 1,500,000 8 Annual Concrete Repairs (Construction) $ 200,000
Total Cost of Gas Tax / SB-1 / OCTA Measure M Funds Projects $ 1,700,000 Wastewater Fund (637)
9 Generator Installation Program (Construction) $ 1,500,000 10 Urban Water Diversion Program (Construction) $ 150,000 11 Pipeline Rehabilitation Program (Construction) $ 1,500,000 12 CIPP Lining (Construction) $ 2,000,000
13 NCI Reach 4 Replacement (Construction) $ 6,000,000
14 Sewer Facilites and Equipment Upgrade $ 250,000
15 SOCWA WWTP Projects $ 2,600,000
Total Cost of Sewer Fund Projects $ 14,000,000
TOTAL OF ALL PROJECTS $ 22,000,000

CAPITAL IMPROVEMENT PROJECT SUMMARY
City of Laguna Beach 296 Proposed Budget Fiscal Year 2026-27 308 of 319

BUDGET GLOSSARY
Definitions of Key Terms, Acronyms, and Abbreviations

ACRONYMS & ABBREVIATIONS
AQMD
Air Quality Management District. The regional agency responsible for regulating air pollution in Southern California. Provides some grant funding for transit-related programs.

CAD/RMS
Computer-Aided Dispatch / Records Management System. Technology systems used by police, fire, and marine safety departments to manage emergency calls, dispatch resources, and maintain operational records. The City is implementing a new CAD system in FY 2025-26.

CalOES
California Office of Emergency Services. The state agency that coordinates emergency preparedness, response, and recovery.

Provides grant funding to local agencies for emergency management and public safety programs.

CalPERS
California Public Employees' Retirement System. The state agency that administers pension and health benefits for California's public employees. Laguna Beach contracts with CalPERS to provide defined benefit retirement plans for its employees.

CBSC
California Building Standards Commission. The state body that adopts and publishes the California Building Code. Cities collect a small fee on building permits on behalf of CBSC.

CEQA
California Environmental Quality Act. A state law requiring public agencies to assess and disclose the environmental impacts of proposed projects before approval.

CIP
Capital Improvement Program. The City's multi-year planning document that identifies capital projects, funding sources, and schedules. Laguna Beach maintains a seven-year CIP.

COPS
Citizens' Option for Public Safety. A California state grant program that provides supplemental funding to local law enforcement agencies.

ERP
Enterprise Resource Planning. An integrated software system used to manage core business functions such as finance, human resources, and procurement. The City implemented Tyler Munis as its ERP system.

FEMA
Federal Emergency Management Agency. The federal agency responsible for disaster preparedness and response. Laguna Beach has received FEMA grant funding, including for the Bluebird Canyon fuel modification zone.

FPPC
Fair Political Practice Commission. The state agency that administers California's political reform laws, including financial disclosure requirements for elected and appointed officials. The City Clerk serves as the City's FPPC filing officer.

FTE
Full-Time Equivalent. A unit of measurement representing one full-time employee working a standard number of hours. Parttime positions are expressed as a fraction of an FTE (e.g., 0.5 FTE).

GEMT/IGT
Ground Emergency Medical Transport / Intergovernmental Transfer. Federal and state reimbursement programs that compensate local governments for the cost of providing emergency medical transportation services to Medi-Cal patients.

LAIF
Local Agency Investment Fund. A voluntary investment program managed by the California State Treasurer that allows local governments to pool funds for short-term investment. Laguna Beach uses LAIF as part of its cash management strategy.

City of Laguna Beach 297 Proposed Budget Fiscal Year 2026-27 309 of 319
LBTMD
Laguna Beach Tourism Marketing District. A special assessment district that charges hotel guests a 2% fee on room receipts, used to fund tourism promotion activities managed by Visit Laguna Beach and distributed to local arts organizations.

LCP
Local Coastal Program. A planning document required by the California Coastal Act that governs land use, development, and resource protection in Laguna Beach's coastal zone. City projects in the coastal zone must comply with the LCP.

OCTA
Orange County Transportation Authority. The county agency that oversees transportation planning and funding. OCTA provides operating assistance and grant funding for Laguna Beach's transit programs.

OTS
Office of Traffic Safety. A California state agency that provides grant funding to local agencies for traffic safety programs, including DUI checkpoints and enforcement activities.

PARS
Public Agency Retirement System. An alternative retirement program used for certain part-time or temporary employees who are not eligible for CalPERS.

PEPRA
Public Employees' Pension Reform Act. A 2013 California law that created a new, lower tier of pension benefits for public employees hired on or after January 1, 2013, and required new members to pay at least 50% of their pension's normal cost.

POST
Peace Officers Standards and Training. A California state program that sets training and certification standards for law enforcement and fire personnel, and provides reimbursement for certain training costs.

RMRA
Road Maintenance and Rehabilitation Account. A funding source created by California's Senate Bill 1 (2017) to provide additional state funding for local road repair and maintenance, distributed to cities through the Gas Tax Fund.

SOCWA
South Orange County Wastewater Authority. A regional agency that manages wastewater treatment facilities serving South Orange County, including some flows from Laguna Beach.

TOT
Transient Occupancy Tax. A tax charged to hotel and motel guests on the cost of their stay for periods of 30 days or less.

Laguna Beach charges 12% of the room rate: 10% goes to the General Fund and 2% to the Measure LL Fund.

UAL
Unfunded Accrued Liability. The difference between the total projected value of pension benefits owed to employees and retirees and the assets currently available to pay those benefits. Laguna Beach's UAL is approximately $96 million.

FINANCIAL & ACCOUNTING TERMS
Adopted Budget
The financial plan formally approved by the City Council at the beginning of the fiscal year. Distinguished from the Proposed Budget, which is the City Manager's recommended spending plan submitted before Council adoption.

Appropriation
A legal authorization granted by the City Council to make expenditures and incur obligations up to a specified dollar amount for a specific purpose during a fiscal year.

Assessment District
A defined geographic area where property owners are charged a special fee or assessment to fund specific public improvements or services that benefit those properties, such as utility undergrounding or lighting.

Basis of Budgeting
The method used to recognize revenues and expenditures for budget purposes. This may or may not be the same as the basis of accounting used in the City's audited financial statements.

Capital Improvement Fund
City of Laguna Beach 298 Proposed Budget Fiscal Year 2026-27 310 of 319
A fund used to account for financial resources designated for the acquisition or construction of major capital facilities and infrastructure.

Debt Service
The scheduled payments of principal and interest on outstanding debt obligations.

Discount Rate
The assumed annual rate of investment return used by CalPERS to calculate the present value of future pension obligations. A lower discount rate increases the calculated value of pension liabilities. CalPERS currently uses a 6.8% discount rate.

Enterprise Fund
A fund used to account for government activities that are operated similarly to a private business, where the costs of services are largely recovered through user fees. Laguna Beach's Wastewater Fund and Parking Authority Fund are enterprise funds.

Fund Balance
The difference between a governmental fund's assets and liabilities, representing accumulated resources available for future use. The City's General Fund maintains a minimum 20% operating reserve as a matter of policy.

General Fund
The City's primary operating fund, which accounts for all revenues and expenditures not legally required to be accounted for in another fund. It supports core City services including police, fire, marine safety, public works, and administration.

In Lieu of VLF
A property tax allocation that replaced the Vehicle License Fee (VLF) subvention to cities. Since 2004, cities receive additional property tax rather than VLF revenue, and this allocation grows with changes in assessed valuation.

Internal Service Fund
A fund that accounts for the financing of goods or services provided by one department to other departments on a costreimbursement basis. Laguna Beach has two: the Vehicle Replacement Fund and the Insurance Fund.

Modified Accrual
An accounting method used by governmental funds in which revenues are recognized when they are measurable and available, and expenditures are recognized when the related liability is incurred. This is the standard basis for governmental fund accounting under GAAP.

Net Position
The difference between total assets and total liabilities for proprietary funds (such as enterprise and internal service funds). The equivalent of fund balance for governmental funds.

Normal Cost
The portion of an employee's pension benefit that is earned in the current year and must be funded during that year. Distinct from the UAL payment, which addresses the backlog of previously underfunded obligations.

Other Financing Sources and Uses
Financial transactions that are not revenues or expenditures but affect fund balances, such as transfers between funds or proceeds from long-term debt.

Risk Pooling
A CalPERS program that groups smaller employers together to protect them from large swings in contribution rates caused by unexpected demographic events such as early retirements or deaths.

Secured Property Tax
Property tax assessed on real property (land and buildings), which is secured by the property itself as collateral. This is Laguna Beach's single largest revenue source.

Special Revenue Fund
A fund used to account for revenues that are legally restricted to specific purposes. Examples in Laguna Beach include the Measure LL Fund, Gas Tax Fund, and Housing Fund.

Supplemental Apportionment
Additional property tax revenue generated when property is reassessed at a higher value following a change of ownership or completion of new construction during the fiscal year.

Transfers In/Out
City of Laguna Beach 299 Proposed Budget Fiscal Year 2026-27 311 of 319
Movement of resources between funds that are not revenues or expenditures. For example, the Parking Fund transfers funds to the Transit Fund to subsidize trolley operations.

Unsecured Property Tax
Property tax assessed on personal property such as business equipment, boats, and aircraft, which is not secured by real estate.

REVENUE-SPECIFIC TERMS
Building Construction Tax
A tax levied on the value of new construction within the City, separate from building permit fees. Revenues support the Capital Improvement Fund.

Franchise Tax
A fee charged to private utility companies (trash, cable TV, natural gas, electricity) in exchange for the right to use City rights-ofway to deliver their services.

In-Lieu Fees
Fees paid by developers as an alternative to providing a required public benefit directly. Laguna Beach collects several types:

Parking In-Lieu (in place of required parking spaces), Park In-Lieu (in place of land dedication), Art In-Lieu (in place of installing public art), Housing In-Lieu (in place of providing affordable housing units), and Drainage In-Lieu (in place of drainage facility construction).

Measure LL
A voter-approved 2% increase to the City's hotel bed tax rate, above the base 10% TOT. Revenues are restricted to public safety enhancements, beach protection, utility undergrounding, and related service improvements.

Measure M / M2
Orange County's voter-approved half-cent sales tax for transportation improvements. A portion of Measure M2 funds flow to Laguna Beach through the OCTA Community-Based Circulators Program to support trolley and transit operations.

Real Property Transfer Tax
A tax imposed on the sale of real estate within the City, calculated based on the sale price. Revenues are deposited in the Capital Improvement Fund.

Transient Occupancy Tax (TOT)
A tax charged to hotel and motel guests on the cost of their stay for periods of 30 days or less. Laguna Beach charges 12% of the room rate: 10% goes to the General Fund and 2% to the Measure LL Fund. Short-term lodging (vacation rentals) is also subject to TOT.

Transportation Development Act (TDA)
A California state funding program that provides transit operating assistance to local agencies from a portion of statewide sales tax revenues. TDA funds are a primary revenue source for Laguna Beach's Transit Fund.

OPERATIONAL & PROGRAM TERMS
Brown Act
The California Ralph M. Brown Act, which requires that meetings of local legislative bodies be open and public and that agendas be posted in advance. All City Council meetings are subject to the Brown Act.

CCTV Inspection
Closed-circuit television inspection of underground sewer pipes to identify cracks, blockages, root intrusion, and other defects without excavation. Used by the Wastewater Division to maintain the City's collection system.

Cost of Service Study
An analysis conducted by consultants to determine the true cost of providing a specific government service and whether current fees or rates adequately recover those costs. The City is undertaking a cost of service study for wastewater rates.

Forward Lateral Program
A wastewater program that inspects and maintains the private sewer laterals connecting properties to the public sewer main, typically at the property owner's side of the connection point.

Laserfiche
The electronic records management system being implemented citywide to store, retrieve, and manage City documents and support compliance with California Public Records Act requests.

City of Laguna Beach 300 Proposed Budget Fiscal Year 2026-27 312 of 319
Pavement Management Index (PMI)
A numerical rating system (typically 0-100) used to assess the overall condition of the City's road network and prioritize maintenance and repair projects.

Pension Obligation Bonds
Bonds issued by a government agency to raise funds to pay down an unfunded pension liability. The proceeds are paid to CalPERS, and the agency repays the bonds over time. Laguna Beach evaluated but did not pursue this option in 2022.

Section 115 Pension Trust
A tax-exempt trust established under IRS Section 115 that allows government agencies to set aside funds specifically to pay future pension obligations, separate from general fund reserves.

Slurry Seal
A preventive pavement maintenance treatment that applies a thin mixture of asphalt emulsion and aggregate to extend the life of existing road surfaces.

Standards of Cover
A fire and emergency services planning document that establishes response time goals, staffing levels, and deployment strategies based on community risk and demand for service.

City of Laguna Beach 301 Proposed Budget Fiscal Year 2026-27 313 of 319
314 of 319
Proposed
Fiscal Year
Division Fund Org Obj Description 2026-27
City Manager
Information Technology 110 1101703C 80010 (R) Citywide PC Replacement 300,000 City Manager 300,000
Fire Department
Fire Operations 110 1102401C 80020 (R) Fire Hose Nozzles Replacements 75,000 Fire Department 75,000
Marine Safety
Marine Safety 110 1102601C 80020 (R) 2 Stryker Autopulse Machines 45,000 Marine Safety 110 1102601C 80020 (R) Main Lifeguard Tower Repairs 30,000 Marine Safety 75,000
Total General Fund 450,000
South Laguna
Marine Safety 136 1362603C 80020 (A) Beach Observation Camera 30,000 Total South Laguna 30,000
Total Request for Capital Outlay 930,000
Notes:
(A) = Additional Equipment (New Equipment)
(R) = Replacement Equipment
City of Laguna Beach
Capital Outlay Requests Budget - Fiscal Year 2026-27
315 of 319
Proposed
Fiscal Year
Division Fund Division No. Obj Description 2026-27
Community Development
Building Safety 128 4104 80015 (R) Tesla 40,000
Building Safety 128 4104 80015 (R) Tesla 40,000
Marine Safety 80,000
Marine Safety
Marine Safety 128 2601 80015 (R) Ford Lightening 125,000 Marine Safety 128 2601 80015 (R) Polaris Ranger XP 50,000 Marine Safety 175,000
Police Department
Police Support Services 128 2101 80015 (R) Golf cart 30,000 Police Field Services 128 2102 80015 (R) Hyundai Ioniq (#875) 42,000 Police Field Services 128 2102 80015 (R) Chevrolet Colorado (R1) 83,000 Police Field Services 128 2102 80015 (R) Chevrolet Colorado(R2) 83,000 Police Field Services 128 2102 80015 (R) Chevrolet Traverse (#822) 75,000 Police Department 313,000
Public Works
Buildings & Facilities 128 3106 80015 (R) Ford Lightning 90,000 Buildings & Facilities 128 3106 80015 (R) Ford Lightning 90,000 Street Maintenance 128 3108 80015 (R) Ford Lightning 90,000 Landscape Maintenance 128 3112 80015 (R) Dump Truck 450,000 Landscape Maintenance 128 3112 80015 (R) Ford Lightning 90,000 Landscape Maintenance 128 3112 80015 (N) Utility Truck 50,000 Sewer 128 3132 80015 (R) FRHT Aquatech 650,000
Sewer 128 3132 80015 (R) Rivian 100,000
Sewer 128 3132 80015 (R) Rivian 100,000
Sewer 128 3132 80015 (R) Ford Lightning 90,000
Sewer 128 3132 80015 (R) Vactor 650,000
Public Works 2,450,000
Transit & Community Services
Parking & Sign Maintenance 128 3657 80015 (R) Rivian 100,000 Transit Administration 128 3651 80015 (R) Four Trolleys 1,800,000 Transit & Community Svcs 1,900,000
Total Request for Vehicles 4,918,000
Notes:
(R) = Replacement Equipment
City of Laguna Beach
Vehicle Replacement Requests Budget - Fiscal Year 2026-27 316 of 319
1 McKay, Ann Marie CC
Subject: The Budget and Item #23 on the May 12th Agenda -----Original Message-----
From: Louise B. Thornton
Sent: Monday, May 11, 2026 1:12 PM
To: City Council <[email protected]>
Subject: The Budget and Item #23 on the May 12th Agenda Dear Council members:

A city government is supposed to represent all of its ciƟzens regardless of their economic status. I am sure I’m not the first person to tell you basically doubling the already high appeal fee rate puts an untenable burden on many Laguna ciƟzens.

And, the percepƟon you plan to do it again when the dust seƩles, doesn’t help. In either case, just because you can, doesn’t mean you should. There are a great many very talented people in this fair City… ask them what they would do.

And, the budget issue: CiƟ Manager Dave Kiff has expressed his concerns regarding the City‘s budget. All but one of you were on the Councils which allowed and approved the acƟons which caused our present deficit.

Since you are sƟll working on making the City an efficient, effecƟve operaƟon, add making it lean and efficient budget wise as well. The percepƟon is Dave’s is keeping the status quo by cuƫng around the edges and raising rates.

Show your ciƟzens you are trying and not shiŌing the budget problem onto them.

Don’t let percepƟon lead when acƟon should.

Louise B. Thornton
317 of 319
1 McKay, Ann Marie CC
Subject: Budget Workshop Question
From: Jacquie Schaefgen
Sent: Saturday, May 9, 2026 6:06 PM
To: McKay, Ann Marie CC <[email protected]>
Subject: Budget Workshop Question
Hi Ms. Mckay, Could you forward this to city council please? Thanks! *************************************************************** Dear Mayor Orgill and City Council Members:

I am a former member of the Housing and Human Services Committee, and I had a few questions after reviewing the proposed 2026-2027 Budget (I hope to attend the budget workshop and have sent the questions to Mr. Kiff as well)
 The proposed budget estimates starting balances as of 6/30/2026 of: $753,800 in the Housing In-Lieu Fund and $1,379,000 in the Housing Fund. The City’s financial statement shows 6/30/2025 actual year-end balances = $801,612 and $1,766,700 respectively. This balances are pretty close to what the October 2025 staff memo reported (related to the LHTF grant/reducing the amount that would need to be drawn from parking Fund) shows for those account balances. I know there was consulting work completed in the current fiscal year but I didn’t think it was $435,000 ? I was wondering what accounted for the difference.
 The housing fund has increased significantly over the past two years, derived (I believe) from two sources identified in resolution 23.045: 1- short-term lodging (STL) Transient Occupancy Tax (TOT)- specifically the annual transfer of TOT for units #128 and above (the actual unit # being originally stipulated in resolution 22.042) and 2- excess property tax revenue, which in accordance with the resolution,would be transferred to the housing fund IF actual property tax rolls exceed budget projections, up to $500,000. I was excited to see that the City was awarded $2.5 million from the State's Local Housing Trust Fund (LHTF) Program last Fall — a competitive grant that requires an ongoing local revenue source as a condition of eligibility. Per page 37 of the proposed budget, there does not seem to be any short-term lodging (STL) Transient Occupancy Tax (TOT) revenue projected to be added to the Housing Fund for the current year FY 2025-26 — though $65,000 was originally budgeted for that purpose.Is that requirement being waived for the current year ? If so, is resolution

23.045 still operative in terms of potentially allocating $ to the housing fund from excess prop tax revenue ? I’m asking because I was very excited to see that the city was awarded a $2.5 Million LHTF grant in the Fall. It’s my understanding that the LHTF grant requires that the city have an ongoing source of revenue for its LHTF (which for a practical manner, means an allocation of some amount to the housing fund each year). What a great opportunity to leverage the funds that have largely already been set aside to help finance an affordable housing project in our town…I don’t know how HCD validates the ongoing contribution, and I do recall from talking with HCD a few years ago that the $ amount allocated annually can be nominal- enough for the LHTF administrative overhead (handled by staff/some % of time presumably) but I would hate to lose this matching grant because a budget didn’t show an ongoing stream of revenue to housing (like the TOT tax) it had committed previously. 318 of 319
2 Thanks so much,
Jacquie Schaefgen
451 Nyes Pl
949-422-6850
319 of 319

STAFF REPORT
Meeting Date:

May 12, 2026

NON APPEAL
2 SUBJECT: CITY STAFF VACANCIES AND RECRUITMENT AND RETENTION EFFORTS (COMPLIANCE WITH ASSEMBLY BILL 2561/GOVERNMENT CODE SECTION 3502.3)
RECOMMENDATIONS: It is recommended that the City Council:

1. Receive and file this report on the City’s workforce vacancies, and recruitment and retention efforts in compliance with Assembly Bill (“AB”) 2561. (Gov. Code § 3502.3.);

3. Find that the recommended action is not subject to the California Environmental Quality Act pursuant to Section 15378 of the CEQA Guidelines because it does not constitute a project.

SUMMARY OF THE MATTER
AB 2561 requires public agencies, including the City, to hold at least one public hearing per fiscal year to discuss vacancies and recruitment and retention efforts. Government Code Section 3502.3 also requires the City to allow recognized employee organizations for each bargaining unit to make presentations during the public hearing.

This report satisfies the City’s annual reporting requirement and provides information regarding vacancy rates, recruitment strategies, and retention efforts. Throughout calendar year 2025, the City’s average vacancy rate across all bargaining units was 8.12%. As of December 31, 2025, each bargaining unit’s vacancy rate was below the 20% threshold that would trigger additional reporting requirements upon request by a recognized employee organization.

DISCUSSION
On September 22, 2024, Governor Newsom signed Assembly Bill 2561 (“AB 2561”) into law to amend the Meyers-Milias-Brown Act (“MMBA”) and create Government Code Section 3502.3 (GC 3502.3), thereby creating a new obligation for public agencies to publicly address the status of their vacancies. AB 2561 was introduced to address the issue of job vacancies in local government, which adversely affects the delivery of public services and employee workload. The new law took effect on January 1, 2025.

In compliance with the new legal obligations, the City is required to do the following:

1. Public Hearing: At least once each fiscal year, at a public hearing before the City Council, the City shall present information regarding the status of vacancies and recruitment and retention efforts (Gov. Code § 3502.3(a)(1)) and identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process (Gov. Code § 3502.3(a)(3)).
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CITY STAFF VACANCIES AND RECRUITMENT AND RETENTION EFFORTS (COMPLIANCE WITH ASSEMBLY BILL 2561/GOVERNMENT CODE SECTION 3502.3) May 12, 2026

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Laguna Beach City CouncilMay 12, 2026

Laguna Beach City Council
May 12, 2026