CITY OF LAGUNA HILLS
CITY COUNCIL
SPECIAL MEETING AGENDA
Tuesday, March 28, 2023 – 4:00 PM
Janine Heft, Mayor
Dave Wheeler, Mayor Pro Tempore Don Caskey, Council Member Erica Pezold, Council Member Joshua Sweeney, Council Member Location: City Council Chamber, 24035 El Toro Road, Laguna Hills, CA 92653 In Person Public Comments: Any person wishing to address the City Council only on items listed on this Agenda, is asked to complete a pink “Request to Speak” form available on the table at the back of the Chamber and submit the form to the City Clerk. The Request to Speak form assists the Mayor in ensuring that all persons wishing to address the City Council are recognized and ensures accurate identification of meeting participants in the City Council Minutes.
Completion of the form is voluntary. Members of the public wishing to address the City Council can do so only on items listed on this Special Meeting Agenda during the Public Comments portion of the Agenda. It is City policy to limit public testimony to up to three minutes per person, an overall time limit of ten minutes for any one subject, and a total time limit of thirty minutes for Public Comments.
Submission of Electronic Public Comments: Those wishing to make electronic public may submit comments on items listed on this agenda only, by email to the City Clerk at [email protected], by 2:00 p.m. on March 28, 2023. In the subject line of the email, please state your name and the item number you are commenting on. All comments received by 2:00 p.m. on the date of the meeting will be provided to the City Council and will be provided for public inspection at the meeting. During the Public Comments portion of the Agenda the City Clerk will announce the name of the sender and subject matter of all electronic comments received by 2:00 p.m. on March 28, 2023. Email comments will NOT be read by the City Clerk during the meeting. Electronic public comments may only be submitted via email and comments via text and social media (Facebook, Twitter, etc.) will not be accepted.
Please note: The City Council is making every effort to follow the spirit and intent of the Brown Act and other applicable laws regulating the conduct of public meetings in order to maximize transparency and public access. For questions or assistance, please contact the City Clerk’s Office at (949) 707-2635 or via email at [email protected].
City of Laguna Hills City Council Tuesday, March 28, 2023 Special Meeting Agenda
2 CALL TO ORDER
Resolution No. 96-04-09-1 established rules of decorum for public meetings held by the City of Laguna Hills. Resolution No. 96-04-09-1 is available on the table at the back of the City Council Chamber.
ROLL CALL OF CITY COUNCIL MEMBERS
PUBLIC COMMENTS
Members of the public may address the City Council only on items listed on the Special Meeting Agenda. Public comments are limited to three minutes per person, an overall time limit of ten minutes for any one subject, and a total time limit of thirty minutes.
CITY COUNCIL WORKSHOP ITEMS
1 Budget Workshop for FY 23-24 & FY 24-25
Recommendation: That the City Council hold a workshop for the upcoming biennial budget for fiscal years 2023-2024 & 2024-2025.
CLOSED SESSION
ANNOUNCEMENT OF CLOSED SESSIONS ITEMS(S)
The City Council will convene into Closed Session, in the City Council Conference Room, City Hall, City Hall, Laguna Hills Civic Center, to consider the following matters(s):
A. CONFERENCE WITH LEGAL COUNSEL- ANTICIPATED LITIGATION Pursuant to California Government Code Section 54956.9
Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) and paragraph (1) of subdivision (e) of Government Code Section 54956.9: (1 potential case).
ADJOURN TO CITY COUNCIL CONFERENCE ROOM OR CITY COUNCIL CHAMBER
CONVENE INTO CLOSED SESSION
The City Council will convene into Closed Session to consider the matter(s) listed above.
RECONVENE TO CITY COUNCIL CHAMBER
CLOSED SESSION REPORT
City Attorney to announce whether any reportable action was taken on any matters considered during Closed Session.
City of Laguna Hills City Council Tuesday, March 28, 2023 Special Meeting Agenda
3 ADJOURNMENT
The next Regular Meeting of the City Council/Planning Agency will be March 28, 2023, at 7:00 p.m., in the City Council Chamber, located at 24035 El Toro Road, Laguna Hills, California.
CERTIFICATION
I, JENNIFER LEE, City Clerk of the City of Laguna Hills, do hereby certify that a copy of the foregoing Agenda was posted at Laguna Hills City Hall, Laguna Hills Community Center, and the Courtyard at La Paz Center by March 23, 2023, at 5:00 p.m.
March 23, 2023
Jennifer Lee, City Clerk Date
It is the intention of the City of Laguna Hills to comply with the Americans with Disabilities Act in all respects. If as an attendee or a participant at this meeting you will need special assistance beyond what is normally provided, the City of Laguna Hills will attempt to accommodate you in every reasonable manner. Please contact the office of the City Clerk at (949) 707-2635. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting.
Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available for public inspection in the City Clerk’s Office at 24035 El Toro Road, Laguna Hills, California, during normal business hours. In addition, such writings or documents will be made available for public review on the City’s website at: https://www.lagunahillsca.gov/supplementalagenda and at the respective public meeting.
City of Laguna Hills
City Council/Planning Agency
Staff Report
DATE: March 28, 2023
TO: Mayor and Council Members
FROM: Eric Hendrickson
Finance Director
ISSUE: Budget Workshop for FY 23-24 & FY 24-25
RECOMMENDATION: That the City Council hold a workshop for the upcoming biennial budget for fiscal years 2023-2024 & 2024-2025.
SUMMARY:
The City of Laguna Hills adopts a budget every two years. The biennial budget process is underway for the upcoming fiscal years 2023-2024 and 2024-2025. These revenue projections and expenditure allocations cover the period of July 1, 2023 through June 30, 2025.
It is prudent and transparent to hold budget workshops prior to adoption, so that key stakeholders can review the draft budget, provide direction, and make suggestions. The attached draft includes the General Fund operating budget, and specific other funds for discussion.
City staff is pleased to present a balanced, operating General Fund budget for the next two fiscal years. For fiscal year 2023-2024, staff estimates revenues of $26.7 million and expenses of $25.7 million, resulting in a positive difference of $969,000. For fiscal year 2024-2025, staff estimates revenues of $27.0 million and expenses of $26.9 million, resulting in a positive difference of $108,000.
This draft budget is a work-in-progress, and staff is still refining estimates and projections. Most notably, the City is still waiting on final estimates from the Orange County Sheriff's Department for police services, and waiting on the City of Mission Viejo 1 Packet Pg. 4
Budget Workshop for FY 23-24 & FY 24-25
March 28, 2023
for final animal control costs. Also, this draft does not include any Capital Improvement Projects.
ATTACHMENTS:
• Proposed Draft Budget for March 28 Workshop
1 Packet Pg. 5
Fiscal Years
2023 2024 & 2024-2025
Proposed General Fund Budget
Budget Workshop 3/28/2023
1 1.a
Packet Pg. 6
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Summary
2 1.a
Packet Pg. 7
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 7,213,482 7,915,995 13,024,596 16,713,473 17,682,806 REVENUE SUMMARY
PROPERTY TAXES 11,930,665 12,340,523 12,619,039 12,921,963 13,234,266 SALES TAXES 5,825,883 6,940,812 7,309,042 7,187,393 7,395,579 OTHER TAXES & FEES 107,932 110,193 1,733,305 1,718,533 609,000 FRANCHISE FEES 1,198,416 1,231,305 1,142,095 1,160,000 1,175,000 TRANSIENT OCCUPANCY TAXES 678,706 1,021,089 1,045,000 1,105,000 1,135,000 FINES & FORFEITURES 146,395 173,454 194,375 190,000 190,000 INTEREST INCOME 2,844 (141,330) 354,683 300,000 310,000 CHARGES FOR SERVICES 1,414,092 1,829,693 1,781,830 1,923,100 2,042,718 MISCELLANEOUS REVENUE 194,777 142,014 20,000 50,000 50,000 TOTAL REVENUE 21,499,710 23,647,753 26,199,369 26,555,989 26,141,563 TRANSFERS IN 1,626,947 7,804,102 5,088,464 151,000 836,354 TOTAL REVENUES & TRANSFERS IN 23,126,656 31,451,855 31,287,833 26,706,989 26,977,917 EXPENDITURE SUMMARY
GENERAL GOVERNMENT 2,487,491 2,501,022 2,983,873 3,208,825 3,346,903 NON‐DEPARTMENTAL 1,232,970 1,537,316 1,716,484 1,617,919 1,584,523 COMMUNITY DEVELOPMENT 1,372,093 1,310,633 1,927,613 1,684,330 1,687,963 COMMUNITY SERVICES 1,304,559 1,921,076 2,659,042 2,402,582 2,519,663 PUBLIC WORKS 4,625,197 4,847,514 4,595,620 5,490,951 5,378,113 PUBLIC SAFETY 8,669,580 9,031,000 10,343,995 11,323,049 12,342,099 TOTAL EXPENDITURES 19,691,890 21,148,560 24,226,627 25,727,656 26,859,264 TRANSFERS OUT 2,732,254 5,194,693 3,372,329 10,000 10,000 TOTAL EXPENDITURES & TRANSFERS OUT 22,424,144 26,343,253 27,598,956 25,737,656 26,869,264 REVENUE OVER/(UNDER) EXPENDITURES 702,513 5,108,602 3,688,877 969,333 108,653 ENDING FUND BALANCE 7,915,995 13,024,596 16,713,473 17,682,806 17,791,459 SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 4,883,752 4,708,570 5,650,862 5,584,424 5,841,897 MATERIALS, SUPPLIES, & SERVICES 14,808,138 16,439,990 18,575,765 20,143,232 21,017,367 TRANSFERS OUT 2,732,254 5,194,693 3,372,329 10,000 10,000 TOTALS 22,424,144 26,343,253 27,598,956 25,737,656 26,869,264 GENERAL FUND RESERVES SCENARIOS
35% OF OPERATING EXPENDITURES 6,892,162 7,401,996 8,479,319 9,004,680 9,400,742 FUND BALANCE ABOVE 35% RESERVE 1,023,833 5,622,600 8,234,154 8,678,126 8,390,717 7,915,995 13,024,596 16,713,473 17,682,806 17,791,459 50% OF OPERATING EXPENDITURES 9,845,945 10,574,280 12,113,314 12,863,828 13,429,632 FUND BALANCE ABOVE 50% RESERVE (1,929,950) 2,450,316 4,600,160 4,818,978 4,361,827 7,915,995 13,024,596 16,713,473 17,682,806 17,791,459 City of Laguna Hills
General Fund Summary
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 8
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Revenues
4 1.a
Packet Pg. 9
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐000‐400000 Prop Taxes ‐ Secured Current 7,669,806 7,959,207 8,200,000 8,364,000 8,531,280 100‐000‐400100 Prop Taxes ‐ Secured Homeowner 37,377 37,047 35,000 34,000 33,000 100‐000‐400200 Prop Taxes ‐ Secured Supp Roll 149,911 185,834 190,000 193,800 197,676 100‐000‐400300 Prop Taxes ‐ Sec Public Utilit 70,618 69,703 70,000 71,400 72,828 100‐000‐401000 Prop Taxes ‐ Unsecured Current 232,361 251,992 250,000 255,000 260,100 100‐000‐402000 Prop Taxes ‐ Prior Yr Secured 57,815 55,592 50,580 48,000 46,000 100‐000‐402100 Prop Taxes ‐ Prior Yr Unsecrd 3,044 5,517 5,000 5,000 5,000 100‐000‐402200 Prop Taxes ‐ Prior Yr Supplemntl 6,916 5,246 5,000 5,000 5,000 100‐000‐403100 Prop Taxes ‐ Penalty‐Sec Prior 13,531 14,378 14,000 15,000 15,000 100‐000‐403200 Prop Taxes ‐ Penalty‐SuppPrior 1,941 1,421 1,500 1,500 1,500 100‐000‐403300 Prop Taxes ‐ Interest Various 5,906 2,277 3,000 3,000 3,000 100‐000‐404000 Real Property Transfer Tax 410,033 336,620 250,000 260,000 270,000 100‐000‐406000 In Lieu VLF 3,261,711 3,404,462 3,522,959 3,646,263 3,773,882 100‐000‐407000 Prop Taxes ‐ Miscellaneous 9,696 11,228 22,000 20,000 20,000 PROPERTY TAX REVENUE 11,930,665 12,340,523 12,619,039 12,921,963 13,234,266 100‐000‐410000 Sales & Use Tax 5,825,883 6,940,812 7,309,042 7,187,393 7,395,579 SALES TAX REVENUE 5,825,883 6,940,812 7,309,042 7,187,393 7,395,579 100‐000‐413000 Motor Vehicle In Lieu Tax 23,109 35,897 26,266 25,000 25,000 100‐000‐416000 Special State Subvention 9,895 ‐ ‐ ‐ ‐ 100‐000‐419050 County Landfill Agreement 55,246 53,732 72,493 60,000 63,000 100‐000‐436001 Admin Fee ‐ Waste Recycling 19,682 20,564 21,013 20,000 21,000 100‐000‐452051 DA Community Benefit Fee ‐ 1, ‐ 613,533 1,613,533 500,000 OTHER TAXES AND FEES 107,932 110,193 1,733,305 1,718,533 609,000 100‐000‐430000 Franchise Fees ‐ Cable TV 414,995 386,651 360,000 350,000 350,000 100‐000‐431000 Franchise Fees ‐ SDGE 191,973 204,645 190,000 200,000 205,000 100‐000‐432000 Franchise Fees ‐ So CA Edison 198,825 223,055 181,425 195,000 200,000 100‐000‐433000 Franchise Fees ‐ So CA Gas Co 72,974 85,064 81,825 85,000 90,000 100‐000‐434000 Franchise Fees ‐ Waste Disposal 319,649 331,891 328,845 330,000 330,000 FRANCHISE FEES 1,198,416 1,231,305 1,142,095 1,160,000 1,175,000 100‐000‐435001 TOT ‐ The Hills 239,463 326,827 340,000 360,000 370,000 100‐000‐435002 TOT ‐ Marriott 148,089 339,106 345,000 365,000 375,000 100‐000‐435003 TOT ‐ Laguna Hills Lodge 208,357 355,156 360,000 380,000 390,000 100‐000‐435004 TOT ‐ Comfort Inn 82,797 ‐ ‐ ‐ ‐ TRANSIENT OCCUPANCY TAXES 678,706 1,021,089 1,045,000 1,105,000 1,135,000 100‐000‐460000 Vehicle Code Fines 80,384 92,864 102,500 100,000 100,000 100‐000‐460100 Parking Revenues 48,423 68,421 76,875 75,000 75,000 100‐000‐461000 Court Fines 17,588 12,169 15,000 15,000 15,000 FINES & FORFEITURES 146,395 173,454 194,375 190,000 190,000 100‐000‐470000 Interest Earnings ‐ Investments 2,844 13,353 200,000 300,000 310,000 100‐000‐470100 Interest Earnings ‐ Fair Market Value ( ‐ 154,683) 154,683 ‐ ‐ INTEREST INCOME 2,844 ( 141,330) 354,683 300,000 310,000 City of Laguna Hills
General Fund Revenue Detail
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 10
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐000‐442000 Building Related Permits 610,059 537,607 600,000 660,000 690,000 100‐000‐442005 Plan Check Fees ‐ Fee Base 165,749 241,490 200,000 220,000 230,000 100‐000‐442007 Imaging Plans & Documents Fee 41,815 43,518 40,000 44,000 46,000 100‐000‐443001 Transportation Permit 1,432 1,362 1,500 1,500 1,500 100‐000‐443003 Traffic Permit & License Fees 2,355 6,690 2,000 2,000 2,000 100‐000‐444000 Encroachment Permit 181,813 232,929 175,000 175,000 175,000 100‐000‐451000 Recreation Fees 53,313 100,211 85,000 100,000 150,000 100‐000‐451100 Recreation Fees ‐ Reservation (593) 121,649 160,000 175,000 190,000 100‐000‐451105 Recreation Fees ‐ Outdoor Reservations 6,750 40,950 42,000 45,000 50,000 100‐000‐451200 Recreation Fees ‐ Special Events 7/4 ‐ (450) 4,761 5,000 5,000 100‐000‐451600 Recreation Fees ‐ 5K Registration 55,094 165,799 170,000 170,000 170,000 100‐000‐451601 Recreation Fees ‐ 5K Sponsorship 2,650 3,500 3,500 5,000 5,000 100‐000‐451700 Recreation Fees ‐ Heritage Day Booth ‐ ‐ 8,369 8,000 8,000 100‐000‐451701 Recreation Fees ‐ Heritage Day Sponsor ‐ ‐ 19,700 19,000 19,000 100‐000‐452000 Plan Check Fee ‐ Fee Base 59,962 60,790 25,000 35,000 37,000 100‐000‐452001 Planning & Zoning Related Fees 31,116 49,737 25,000 35,000 37,000 100‐000‐452050 Development Agreement Administration ‐ 20,000 ‐ 20,600 21,218 100‐000‐453001 Improvement Inspect 42,495 48,703 35,000 35,000 35,000 100‐000‐455001 Rental Fees 117,592 132,374 123,000 126,000 129,000 100‐000‐455002 Library Lease 42,000 42,000 42,000 42,000 42,000 100‐000‐456001 Sale of Publication & Maps 491 834 ‐ ‐ ‐ CHARGES FOR SERVICES 1,414,092 1,829,693 1,781,830 1,923,100 2,042,718 100‐000‐459000 Miscellaneous Revenue 194,777 142,014 20,000 50,000 50,000 MISCELLANANEOUS REVENUE 194,777 142,014 20,000 50,000 50,000 100‐000‐490101 Transfer In ‐ MGP Development App. 355,162 64,314 ‐ ‐ ‐ 100‐000‐490210 Transfer In ‐ Gas Tax Fund 1, 31,313 479,362 220,432 ‐ ‐ 100‐000‐490211 Transfer In ‐ SB1 RMRA 1, ‐ 214,489 85,343 ‐ ‐ 100‐000‐490212 Transfer In ‐ Measure M2 793,110 767,360 200,000 ‐ ‐ 100‐000‐490214 Transfer In ‐ AB 2766 Fund 5,610 61,065 ‐ ‐ ‐ 100‐000‐490400 Transfer In ‐ Grants & Contrib ‐ 239,224 200,000 ‐ ‐ 100‐000‐490421 Transfer In ‐ State Cops Grants 156,753 161,688 150,000 151,000 151,000 100‐000‐490432 Transfer In ‐ ARPA Fund 3, ‐ 743,412 3,732,689 ‐ ‐ 100‐000‐490452 Transfer In ‐ Park Eqpt Mtnc ‐ ‐ 300,000 ‐ ‐ 100‐000‐490454 Transfer In ‐ Sports Complex Equip. 80,000 ‐ 100,000 ‐ ‐ 100‐000‐490455 Transfer In ‐ Community Ctr Equip. 205,000 ‐ 100,000 ‐ ‐ 100‐000‐490456 Transfer In ‐ Storm Drain Reserve 73,188 ‐ ‐ ‐ ‐ 100‐000‐490650 Transfer In ‐ Debt Service Fund ‐ ‐ ‐ ‐ 685,354 TRANSFERS IN 1,626,947 7,804,102 5,088,464 151,000 836,354 TOTAL GENERAL FUND REVENUES 23,126,656 31,451,855 31,287,833 26,706,989 26,977,917 6 1.a
Packet Pg. 11
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
General Government
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Packet Pg. 12
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐155‐510000 Salaries ‐ Full‐Time 1,254,018 1,224,669 1,398,201 1,376,126 1,417,410 100‐155‐512000 Salaries ‐ Part‐Time & Temp 90,022 19,789 ‐ ‐ ‐ 100‐155‐518000 Auto Allowance 10,800 13,725 18,600 9,600 9,600 100‐155‐520000 FICA/Medicare 18,404 16,874 20,689 20,093 20,696 100‐155‐521000 Retirement 201,637 200,339 251,431 173,978 182,677 100‐155‐521002 Retirement ‐ PTS 842 819 842 842 842 100‐155‐530000 Health Insurance 224,477 267,489 318,291 316,676 326,176 100‐155‐530200 Group Life ‐ Basic 3,087 3,326 4,142 3,539 3,645 100‐155‐542000 Disability Insurance 6,704 7,098 7,867 7,871 8,107 100‐155‐610000 Memberships and Dues Expense 2,527 6,124 8,040 3,000 3,000 100‐155‐610001 Memberships and Dues ‐ LOCC 13,149 13,543 13,300 14,000 15,000 100‐155‐610002 Memberships and Dues ‐ ACC‐OC 8,407 8,407 10,000 9,000 9,500 100‐155‐610003 Memberships and Dues ‐ OCCOG 3,769 5,376 5,400 7,000 7,500 100‐155‐610004 Memberships and Dues ‐ LAFCO 4,133 4,282 4,200 4,800 5,100 100‐155‐610005 Memberships and Dues ‐ SCAG ‐ 3,512 3,650 4,250 4,500 100‐155‐610006 Memberships and Dues ‐ OC Housing Tr 4,630 ‐ 5,100 ‐ ‐ 100‐155‐611000 Training and Education 2,985 3,405 9,500 7,000 7,000 100‐155‐611001 Staff Development & Team Building ‐ ‐ ‐ 10,000 10,000 100‐155‐612000 Travel, Conferences & Meetings 480 6,876 12,450 12,000 12,000 100‐155‐612001 Travel ‐ League of CA Cities ‐ 800 11,600 21,000 21,000 100‐155‐612002 Travel ‐ ACC‐OC ‐ 5,568 9,000 7,000 7,000 100‐155‐613000 Mileage Reimbursement 977 549 400 400 400 100‐155‐620000 Office Supplies 3,955 8,534 9,600 9,000 9,000 100‐155‐622000 Operating Supplies 5,022 6,613 9,900 6,000 6,000 100‐155‐623000 Printing 315 1,199 1,650 1,000 1,000 100‐155‐624001 Advertising ‐ Legal 24,477 12,130 15,500 14,000 15,000 100‐155‐625000 Postage & Delivery 1,547 2,682 1,800 1,500 1,750 100‐155‐626000 Subscriptions & Books 8,745 8,382 7,350 3,500 3,500 100‐155‐646100 Maint & Repairs ‐ Vehicles 7,417 ‐ ‐ 1,000 1,000 100‐155‐662000 Bank & Merchant Service Fees 43,194 41,059 36,000 40,000 41,000 100‐155‐695000 CommunityAsstnc/PublicRelation 9,365 10,744 37,700 20,000 25,000 100‐155‐700000 Professional Services 12,164 46,337 58,420 40,000 40,000 100‐155‐700010 Legal Services‐General Counsel 324,419 373,584 400,000 400,000 425,000 100‐155‐700011 Legal Services‐Litigation 19,079 12,278 50,000 500,000 500,000 100‐155‐700020 Professional Services ‐ Legislative 34,800 34,800 12,000 ‐ ‐ 100‐155‐700026 Prof Svcs ‐ Business Attraction & Retent ‐ 10,000 ‐ 10,000 10,000 100‐155‐700030 Professional Svcs‐ City Clerk Functional S 3,758 6,563 20,500 15,000 15,000 100‐155‐700050 Professional Services‐ Financial 2,900 6,550 37,500 20,000 20,000 100‐155‐700051 Professional Services ‐ Annual Financial 31,845 31,600 53,250 37,500 37,500 100‐155‐700052 Compliance Audit Services ‐ Sales Tax 16,486 12,335 ‐ 15,000 15,000 100‐155‐700055 Professional Services ‐ Compliance Audi 11,171 11,522 25,000 12,150 12,500 100‐155‐720030 General Municipal Election Services 23,250 ‐ 40,000 ‐ 42,500 100‐155‐720055 County Property Tax Admin Fee 52,535 51,540 55,000 55,000 55,000 TOTAL EXPENDITURES 2,487,491 2,501,022 2,983,873 3,208,825 3,346,903 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,809,990 1,754,128 2,020,063 1,908,725 1,969,153 MATERIALS, SUPPLIES, & SERVICES 677,501 746,894 963,810 1,300,100 1,377,750 TOTALS 2,487,491 2,501,022 2,983,873 3,208,825 3,346,903 City of Laguna Hills
General Fund Expenditure ‐ General Government
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 13
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
610000 Memberships and Dues Expense 3,000 3,000 ‐ Includes CCAC, IIMC, Notary, OCCMA, & CCMF
610001 Memberships and Dues ‐ LOCC 14,000 15,000
‐ League of California Cities
610002 Memberships and Dues ‐ ACC‐OC 9,000 9,500 ‐ Association of California Cities ‐ Orange County
610003 Memberships and Dues ‐ OCCOG 7,000 7,500 ‐ Orange County Council of Governments
610004 Memberships and Dues ‐ LAFCO 4,800 5,100 ‐ Local Agency Formation Commission
610005 Memberships and Dues ‐ SCAG 4,250 4,500
‐ Southern California Association of Governments
611000 Training and Education 7,000 7,000
611001 Staff Development & Team Building 10,000 10,000 ‐ Staff lunches, Council lunches, management retreat
612000 Travel, Conferences & Meetings 12,000 12,000 612001 Travel ‐ League of CA Cities 21,000 21,000 ‐ Includes travel for 5 Councilmembers and City Manager 612002 Travel ‐ ACC‐OC 7,000 7,000
‐ Includes general meetings and Sacramento advocacy
City of Laguna Hills
General Government
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 14
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 613000 Mileage Reimbursement 400 400
620000 Office Supplies 9,000 9,000
622000 Operating Supplies 6,000 6,000
623000 Printing 1,000 1,000
624001 Advertising ‐ Legal 14,000 15,000
‐ Mandated legal publications and advertisements
625000 Postage & Delivery 1,500 1,750
626000 Subscriptions & Books 3,500 3,500
‐ Orange County Register and election materials
646100 Maint & Repairs ‐ Vehicles 1,000 1,000
662000 Bank & Merchant Service Fees 40,000 41,000 ‐ Credit card fees, banking costs
695000 Community Assistence / Public Relations 20,000 25,000 ‐ Grad night contribution, drowning prevention donation, communications and marketing materials, etc.
700000 Professional Services 40,000 40,000
700010 Legal Services‐General Counsel 400,000 425,000 700011 Legal Services‐Litigation 500,000 500,000
700026 Prof Svcs ‐ Business Attraction & Retention 10,000 10,000 ‐ Chamber of Commerce contribution
700030 Professional Svcs‐ City Clerk Functional Support 15,000 15,000 ‐ Code publishing, off‐site data storage, document imaging 10 1.a
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 700050 Professional Services‐ Financial 20,000 20,000 ‐ GASB updates, SB90 recovery, rebate reporting, ACFR services 700051 Professional Services ‐ Annual Financial Audit 37,500 37,500 ‐ City auditors and financial statement preparation
700052 Compliance Audit Services ‐ Sales Tax 15,000 15,000 ‐ HdL services to capture unreported/unallocated sales tax 700055 Professional Services ‐ Compliance Audits 12,150 12,500 ‐ Property tax audits, TOT audits, franchise fee audits 720030 General Municipal Election Services ‐ 42,500 ‐ County of Orange consolidated election cost
720055 County Property Tax Admin Fee 55,000 55,000 ‐ County of Orange cost to collect & administer property taxes 11 1.a
Packet Pg. 16
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
Non‐departmental
12 1.a
Packet Pg. 17
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐195‐510000 Salaries ‐ Full‐Time 118,282 129,213 116,874 130,653 134,573 100‐195‐520000 FICA/Medicare 2,095 1,759 1,695 1,894 1,951 100‐195‐521000 Retirement 8,820 8,792 8,473 9,887 10,381 100‐195‐522000 Unfunded Accrued Liab. (Pension UAL) 269,122 330,504 387,700 365,511 383,787 100‐195‐530000 Health Insurance 11,105 11,752 12,830 12,837 13,222 100‐195‐530200 Group Life ‐ Basic 387 394 438 405 417 100‐195‐540000 Worker Comp/Unemployment 38,778 24,869 42,000 79,600 81,988 100‐195‐542000 Disability Insurance 836 843 765 855 881 100‐195‐545000 Unemployment Claims 110 ‐ ‐ ‐ ‐ 100‐195‐550000 Employee Benefits Plan Administrative F 11,459 9,998 9,920 10,000 10,300 100‐195‐610000 Memberships and Dues Expense 90 90 400 200 200 100‐195‐611000 Training and Education 1,500 1,557 13,500 10,000 10,000 100‐195‐611001 IT Training and Education ‐ ‐ ‐ 6,500 4,500 100‐195‐617000 Recruitment 1,530 5,316 4,000 5,000 5,000 100‐195‐620000 Office Supplies 7,687 8,906 12,500 10,000 10,000 100‐195‐621000 Computer Supplies 8,307 14,180 12,574 11,000 12,500 100‐195‐622000 Operating Supplies 8,010 4,912 8,950 7,500 7,500 100‐195‐623000 Printing 1,915 1,674 2,000 3,000 3,000 100‐195‐625000 Postage & Delivery 4,122 11,347 12,000 6,000 6,000 100‐195‐630000 Telephone & Communication 50,281 47,053 48,658 47,406 47,406 100‐195‐641000 Rent/Lease ‐ Equipment 2,202 1,944 1,500 2,200 2,200 100‐195‐641200 Rent/Lease ‐ Copier 15,093 18,708 18,500 18,700 18,700 100‐195‐646000 Maint & Rep‐Equip & Machinery 656 1,220 6,450 2,500 2,500 100‐195‐647000 Maint & Repair ‐ Comp Eqpt 215 496 1,000 1,000 1,000 100‐195‐690000 General Liability Loss Coverage 340,172 430,659 424,766 181,560 187,007 100‐195‐690050 Employment Practices Liability Loss Cov 12,195 14,950 13,087 ‐ ‐ 100‐195‐690100 Property Loss Coverage 71,154 92,933 110,149 70,270 72,378 100‐195‐690150 Earthquake Loss Coverage 38,011 41,812 50,491 75,745 78,017 100‐195‐690200 Commercial Crime Loss Coverage 3,249 4,300 3,974 7,500 7,725 100‐195‐690300 Insurance Administration 44,313 47,093 53,969 10,285 10,594 100‐195‐700090 Computer Consulting Services 21,837 45,530 57,000 107,000 107,000 100‐195‐720050 Contract Serv‐Software Support 123,334 160,520 162,963 217,211 198,097 100‐195‐930000 Furniture ‐ ‐ 10,000 ‐ ‐ 100‐195‐940000 Computer Hardware & Software 16,103 63,991 107,358 205,700 155,700 TOTAL EXPENDITURES 1,232,970 1,537,316 1,716,484 1,617,919 1,584,523 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 460,993 518,124 580,695 522,042 545,211 MATERIALS, SUPPLIES, & SERVICES 771,977 1,019,191 1,135,789 1,095,877 1,039,312 TOTALS 1,232,970 1,537,316 1,716,484 1,617,919 1,584,523 City of Laguna Hills
General Fund Expenditure ‐ Non‐Departmental
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 18
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
540000 Workers' Comp/Unemployment 79,600 81,988
550000 Employee Benefits Plan Administrative Fees 10,000 10,300 ‐ Admin fees for benefits plan with SDRMA
610000 Memberships and Dues Expense 200 200 ‐ MISAC Membership
611000 Training and Education 10,000 10,000
611001 I.T. Training and Education 6,500 4,500
‐ Training specifically for Information Technology matters 617000 Recruitment 5,000 5,000
‐ Supplies and services for job postings, flyers, brochures 620000 Office Supplies 10,000 10,000
621000 Computer Supplies 11,000 12,500
‐ I.T. supplies, toner, ink, cables, minor hardware
622000 Operating Supplies 7,500 7,500
‐ Citywide building supplies and meeting items
623000 Printing 3,000 3,000
‐ Printing supplies, mailings, flyers
625000 Postage & Delivery 6,000 6,000
630000 Telephone & Communication 47,406 47,406
‐ Network and internet backbone, WiFi, wireless devices City of Laguna Hills
Non‐departmental
For Fiscal Years 2023/2024 & 2024/2025
14 1.a
Packet Pg. 19
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 641000 Rent/Lease ‐ Equipment 2,200 2,200
‐ Lease of mailing machine
641200 Rent/Lease ‐ Copier 18,700 18,700
‐ Lease of copier machines and usage charges
646000 Maint & Rep‐Equip & Machinery 2,500 2,500 ‐ Telephone support system maintenance
647000 Maint & Repair ‐ Comp Eqpt 1,000 1,000
‐ 3rd party printer & desktop maintenance and parts
690000 General Liability Loss Coverage 181,560 187,007 690100 Property Loss Coverage 70,270 72,378
690150 Earthquake Loss Coverage 75,745 78,017
690200 Commercial Crime Loss Coverage 7,500 7,725 690300 Insurance Administration 10,285 10,594
700090 Computer Consulting Services 107,000 107,000 ‐ 3rd party IT support
720050 Contract Serv ‐ Software Support 217,211 198,097 ‐ Granicus, Tyler ERP Pro, Energov, Nobel Systems, Civic Rec 940000 Computer Hardware & Software 205,700 155,700 ‐ AV upgrade for Council chamber, new servers, laptops
docking stations, new agenda software
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Packet Pg. 20
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
Community Development
16 1.a
Packet Pg. 21
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐225‐510000 Salaries ‐ Full‐Time 614,074 454,806 631,964 783,428 806,931 100‐225‐512000 Salaries ‐ Part‐Time & Temp 29,054 69,627 29,336 ‐ ‐ 100‐225‐518000 Auto Allowance 7,200 3,400 7,200 4,800 4,800 100‐225‐520000 FICA/Medicare 8,638 7,031 9,693 11,429 11,772 100‐225‐521000 Retirement 77,433 52,098 82,696 86,959 91,307 100‐225‐521002 Retirement ‐ PTS ‐ ‐ 1,100 ‐ ‐ 100‐225‐530000 Health Insurance 115,065 91,642 151,141 173,612 178,820 100‐225‐530200 Group Life ‐ Basic 1,885 1,613 2,145 2,330 2,400 100‐225‐542000 Disability Insurance 4,215 3,239 3,988 5,372 5,533 100‐225‐610000 Memberships and Dues Expense 100 40 2,300 2,300 2,300 100‐225‐611000 Training and Education 3,900 2,465 3,000 3,000 3,000 100‐225‐613000 Mileage Reimbursement ‐ ‐ 300 300 300 100‐225‐613100 Vehicle‐Fuel 685 1,525 1,500 2,000 2,000 100‐225‐622000 Operating Supplies 849 666 1,500 1,000 1,000 100‐225‐623000 Printing ‐ ‐ 750 600 600 100‐225‐626000 Subscriptions & Books 1,732 1,394 3,500 1,200 1,200 100‐225‐646100 Maint & Repairs ‐ Vehicles 1,217 1,480 500 1,000 1,000 100‐225‐700000 Prof. Svcs ‐ Building & Safety 371,011 295,444 480,000 350,000 350,000 100‐225‐700012 Legal Services ‐ Community Developme 7,128 6,160 ‐ ‐ ‐ 100‐225‐700200 General Planning Services 21,771 ‐ 15,000 15,000 15,000 100‐225‐700201 Plan Application 48,880 67,680 50,000 40,000 40,000 100‐225‐700225 Housing Element 48,637 168,171 100,000 ‐ ‐ 100‐225‐700226 Rezone & Environmental ‐ ‐ 250,000 ‐ ‐ 100‐225‐700227 Objective Design Standards ‐ ‐ 100,000 ‐ ‐ 100‐225‐720512 Contract Staffing Services 8,618 82,151 ‐ 200,000 170,000 TOTAL EXPENDITURES 1,372,093 1,310,633 1,927,613 1,684,330 1,687,963 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 857,564 683,457 919,263 1,067,930 1,101,563 MATERIALS, SUPPLIES, & SERVICES 514,529 627,177 1,008,350 616,400 586,400 TOTALS 1,372,093 1,310,633 1,927,613 1,684,330 1,687,963 City of Laguna Hills
General Fund Expenditure ‐ Community Development
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 22
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
610000 Memberships and Dues Expense 2,300 2,300 ‐ American Planning Assoc. & American Institute of Certified Planners 611000 Training and Education 3,000 3,000
‐ Workshops, seminars, & conferences with APA and PDAOC 613000 Mileage Reimbursement 300 300
‐ For planning staff reimbursement of personal vehicle usage 613100 Vehicle‐Fuel 2,000 2,000
‐ For City‐owned code enforcement vehicle
622000 Operating Supplies 1,000 1,000
623000 Printing 600 600
‐ For public notices, workshops, and meetings
626000 Subscriptions & Books 1,200 1,200
646100 Maint & Repairs ‐ Vehicles 1,000 1,000
700000 Prof. Svcs ‐ Building & Safety 350,000 350,000 ‐ Contract with Charles Abbott Associates for building
services. Expense is based upon building permit revenues. 700200 General Planning Services 15,000 15,000
‐ As needed planning studies and engineering services
700201 Plan Application 40,000 40,000
‐ 3rd party costs associated with plan applications that are not being reimbursed through deposits
City of Laguna Hills
Community Development
For Fiscal Years 2023/2024 & 2024/2025
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Packet Pg. 23
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 720512 Contract Staffing Services 200,000 170,000
‐ Funds for specific studies and services, like Density Bonus, Inclusionary Housing Ordinance, Sign Code Update,
Hillside Development Guidelines, and Business
Attraction & Retention Services
19 1.a
Packet Pg. 24
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
Community Services
20 1.a
Packet Pg. 25
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐310‐510000 Salaries ‐ Full‐Time 578,608 571,882 589,718 707,688 728,919 100‐310‐512000 Salaries ‐ Part‐Time & Temp 9,030 151,252 366,905 185,708 265,733 100‐310‐518000 Auto Allowance 7,200 7,200 7,200 7,200 7,200 100‐310‐520000 FICA/Medicare 7,811 9,982 13,975 13,059 13,451 100‐310‐521000 Retirement 97,434 111,685 133,917 94,259 98,972 100‐310‐521002 Retirement ‐ PTS 121 4,227 6,435 3,482 3,586 100‐310‐530000 Health Insurance 115,193 122,987 135,065 147,069 151,481 100‐310‐530200 Group Life ‐ Basic 1,756 1,807 2,231 2,099 2,162 100‐310‐540000 Worker Comp/Unemployment ‐ 14,540 ‐ ‐ ‐ 100‐310‐542000 Disability Insurance 3,780 3,904 4,311 4,712 4,853 100‐310‐610000 Memberships and Dues Expense 919 1,095 1,360 1,095 1,095 100‐310‐611000 Training and Education 419 1,013 6,000 6,000 6,000 100‐310‐611500 Certification/License Fees 731 758 520 811 811 100‐310‐613000 Mileage Reimbursement ‐ 28 400 200 200 100‐310‐613100 Vehicle‐Fuel 1,479 1,152 3,000 2,000 3,000 100‐310‐620500 Office Supplies ‐ Comm Ctr 1,308 2,942 5,500 3,000 3,000 100‐310‐622005 Operating Supplies Comm Ctr 1,713 3,283 3,000 3,000 3,000 100‐310‐622100 Operating Supplies ‐ Uniforms 619 360 2,500 2,500 3,000 100‐310‐622500 Supplies‐Program Services ‐ 397 4,000 2,000 3,500 100‐310‐622501 Supplies‐Youth Leagues ‐ 42 3,000 ‐ 4,500 100‐310‐622502 Supplies‐Adult Leagues 2,394 7,677 7,750 7,750 7,750 100‐310‐623500 Printing‐Program Services ‐ ‐ 500 150 150 100‐310‐624500 Advertising‐Program Services 235 1,846 3,500 3,500 3,500 100‐310‐626000 Subscriptions & Books 217 120 ‐ 300 300 100‐310‐630100 Phone & Communication Comm Ctr 6,523 4,804 4,156 5,000 5,000 100‐310‐631100 Utilities ‐ Electric Comm Ctr 60,948 100,417 93,000 100,000 100,000 100‐310‐632500 Utilities ‐ Gas Comm Ctr 3,112 2,591 2,500 3,500 3,500 100‐310‐635100 Utilities ‐ Water Comm Ctr 10,976 8,201 9,000 9,000 9,000 100‐310‐641000 Rent/Lease ‐ Equipment 1,805 7,127 10,900 4,000 4,000 100‐310‐641100 Rent/Lease ‐ Vehicle ‐ ‐ 750 1,000 1,000 100‐310‐645500 Maint&Repair‐Facility Comm Ctr 39,451 87,831 80,000 80,000 80,000 100‐310‐646100 Maint & Repairs ‐ Vehicles 5,115 (796) 5,000 5,000 5,000 100‐310‐646500 Maint&Repair‐Eqp&MachCommCtr ‐ 3,450 4,000 4,000 4,000 100‐310‐662000 Bank & Merchant Service Fees 4,442 18,438 20,534 8,000 8,000 100‐310‐690500 Insurance ‐ Recreational Classes 554 217 2,700 1,500 2,000 100‐310‐695500 Special Events‐Program Service 108,563 132,124 163,750 17,000 17,000 100‐310‐695501 Day Camps 134 4,328 20,900 ‐ 20,000 100‐310‐695502 Special Needs Program 120 120 2,277 1,500 2,000 100‐310‐695503 Build A Fort Camps ‐ ‐ ‐ 10,000 10,000 100‐310‐695504 Displays,Exhibits & Ed Program ‐ ‐ 15,500 10,000 5,000 100‐310‐695505 Cultural Excursions ‐ ‐ 1,000 1,500 2,000 100‐310‐695506 Teen Camps & Programs ‐ ‐ 15,477 ‐ 20,000 100‐310‐695507 Marathon 5k 100,263 193,580 194,000 200,000 205,000 100‐310‐695508 July Fourth Celebration 415 35,416 78,450 87,000 87,000 100‐310‐695509 Holiday Decorations ‐ ‐ ‐ 100,000 100,000 100‐310‐695510 Holiday Event Series ‐ ‐ ‐ 22,000 22,000 100‐310‐695511 Rooted Volunteer Campaign ‐ ‐ ‐ 12,000 12,000 100‐310‐695512 Movies in the Park ‐ ‐ ‐ 10,000 10,000 100‐310‐695513 Concerts ‐ ‐ ‐ 34,000 34,000 100‐310‐695530 City Anniversary Program ‐ 31,972 1,000 ‐ ‐ 100‐310‐695531 Heritage Day ‐ ‐ 60,000 60,000 60,000 City of Laguna Hills
General Fund Expenditure ‐ Community Services
For Fiscal Years 2023/2024 & 2024/2025
21 1.a
Packet Pg. 26
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 100‐310‐700000 Professional Services ‐ ‐ 1,000 16,000 16,000 100‐310‐720301 Contract Services ‐ Community Ctr Prop 42,000 42,000 42,000 42,000 42,000 100‐310‐720302 Contract Services ‐ Homelessness 10,973 25,860 59,861 60,000 60,000 100‐310‐721500 Contract Services ‐ Program Svce 23,462 46,518 140,000 60,000 80,000 100‐310‐721505 Contract Services‐ Janitorial & Sanitatio 54,736 156,024 160,000 160,000 160,000 100‐310‐910500 Equip & Mach‐CommCtr ‐ 167,500 674 34,000 3,000 100‐310‐930000 Furniture ‐ ‐ ‐ 2,000 ‐ 100‐310‐930500 Furniture‐Program Services ‐ ‐ 3,000 45,000 15,000 TOTAL EXPENDITURES 1,304,559 1,921,076 2,659,042 2,402,582 2,519,663 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 820,934 999,465 1,259,757 1,165,276 1,276,357 MATERIALS, SUPPLIES, & SERVICES 483,625 921,611 1,399,285 1,237,306 1,243,306 TOTALS 1,304,559 1,921,076 2,659,042 2,402,582 2,519,663 22 1.a
Packet Pg. 27
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
610000 Memberships and Dues Expense 1,095 1,095 ‐ Memberships with CPRS and NRPA
611000 Training and Education 6,000 6,000
‐ CPRS conference and staff training
611500 Certification/License Fees 811 811
‐ ASCAP & BMI ‐ music license for cover singers
613000 Mileage Reimbursement 200 200
‐ Reimbursement to staff for usage of personal vehicles 613100 Vehicle‐Fuel 2,000 3,000
‐ Expense for gasoline for City vehicles
620500 Office Supplies ‐ Comm Ctr 3,000 3,000
622005 Operating Supplies Comm Ctr 3,000 3,000
‐ Expense meeting supplies, water, coffee
622100 Operating Supplies ‐ Uniforms 2,500 3,000 ‐ Staff shirts and sweatshirts
622500 Supplies‐Program Services 2,000 3,500
‐ Materials and supplies for recreation programs
622501 Supplies‐Youth Leagues ‐ 4,500
‐ After school sports supplies, shirts, trophies
622502 Supplies‐Adult Leagues 7,750 7,750
‐ Softball, basketball, volleyball leagues, ping pong, pickleball City of Laguna Hills
Community Services
For Fiscal Years 2023/2024 & 2024/2025
23 1.a
Packet Pg. 28
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 623500 Printing‐Program Services 150 150
‐ Printed materials (trifolds)
624500 Advertising‐Program Services 3,500 3,500 ‐ Banners, social media boosts, pamphlets
626000 Subscriptions & Books 300 300
630100 Phone & Communication Comm Ctr 5,000 5,000 631100 Utilities ‐ Electric Comm Ctr 100,000 100,000 632500 Utilities ‐ Gas Comm Ctr 3,500 3,500
635100 Utilities ‐ Water Comm Ctr 9,000 9,000
641000 Rent/Lease ‐ Equipment 4,000 4,000
‐ Mini storage units
641100 Rent/Lease ‐ Vehicle 1,000 1,000
‐ Rental vehicles for programs/camps
645500 Maint&Repair‐Facility Comm Ctr 80,000 80,000 ‐ General repairs of the Community Center
646100 Maint & Repairs ‐ Vehicles 5,000 5,000
‐ Repairs of 3 vans and 1 truck
646500 Maint&Repair‐Eqp&MachCommCtr 4,000 4,000 ‐ Kitchen equipment repairs
662000 Bank & Merchant Service Fees 8,000 8,000 ‐ Credit card merchant fee for new CivicRec software
690500 Insurance ‐ Recreational Classes 1,500 2,000 ‐ SCMAF insurance for contract instructors
24 1.a
Packet Pg. 29
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 695500 Special Events‐Program Service 17,000 17,000 ‐ DD dance, Parents night out, and other misc. events
695501 Day Camps ‐ 20,000
‐ Summer day camps for 6 ‐ 10 year olds
695502 Special Needs Program 1,500 2,000
695503 Build A Fort Camp 10,000 10,000
‐ Build‐a‐fort camp (junior 6‐7) (regular 8‐12)
695504 Displays, Exhibits & Ed Program 10,000 5,000 ‐ Fossil display improvements and materials
695505 Cultural Excursions 1,500 2,000
‐ Tours, exhibitions, museums, other destination spots
695506 Teen Camps & Programs ‐ 20,000
‐ Excursion based camps for teens
695507 Marathon 5k 200,000 205,000
695508 July Fourth Celebration 87,000 87,000
695509 Holiday Decorations 100,000 100,000
695510 Holiday Event Series 22,000 22,000
695511 Rooted Volunteer Campaign 12,000 12,000
695512 Movies in the Park 10,000 10,000
695513 Concerts 34,000 34,000
695531 Heritage Day 60,000 60,000
25 1.a
Packet Pg. 30
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 700000 Professional Services 16,000 16,000
‐ Paleontology consulting
720301 Contract Services ‐ Community Ctr Property Mgmt 42,000 42,000 ‐ Essex property management
720302 Contract Services ‐ Homelessness 60,000 60,000 721500 Contract Services ‐ Program Services 60,000 80,000 ‐ Payments to contract instructors
721505 Contract Services ‐ Janitorial & Sanitation 160,000 160,000 910500 Equip & Mach‐CommCtr 34,000 3,000
‐ Heritage room AV improvements, electric cart
930000 Furniture 2,000 ‐
‐ Staff chairs
930500 Furniture‐Program Services 45,000 15,000
‐ New chairs for heritage room, portable dance floor
26 1.a
Packet Pg. 31
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
Public Works
27 1.a
Packet Pg. 32
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐355‐510000 Salaries ‐ Full‐Time 693,551 564,105 661,473 704,528 725,664 100‐355‐512000 Salaries ‐ Part‐time 1,552 7,694 ‐ ‐ ‐ 100‐355‐518000 Auto Allowance 7,800 2,925 7,200 4,800 4,800 100‐355‐520000 FICA/Medicare 9,623 7,843 9,696 10,285 10,594 100‐355‐521000 Retirement 98,818 78,061 70,319 84,605 88,835 100‐355‐530000 Health Insurance 86,506 87,068 115,907 109,951 113,250 100‐355‐530200 Group Life ‐ Basic 2,066 1,830 2,383 1,978 2,037 100‐355‐542000 Disability Insurance 4,378 3,871 4,106 4,304 4,433 100‐355‐610000 Memberships and Dues Expense 3,284 1,853 3,400 3,000 3,000 100‐355‐611000 Training and Education 837 6,126 5,000 2,500 2,500 100‐355‐613000 Mileage Reimbursement ‐ ‐ 250 250 250 100‐355‐613100 Vehicle‐Fuel 3,342 281 5,000 5,000 5,000 100‐355‐622000 Operating Supplies 11,559 21,047 22,000 22,000 22,000 100‐355‐623000 Printing 1,566 370 1,500 10,000 10,000 100‐355‐626000 Subscriptions & Books 780 ‐ 1,000 1,000 1,000 100‐355‐630000 Telephone & Communication 254 ‐ 250 250 250 100‐355‐631000 Utilities ‐ Electric 79,555 111,958 120,000 120,000 120,000 100‐355‐631400 Electric‐Street Lights/Signals 351,798 (292) ‐ ‐ ‐ 100‐355‐631900 UtilitiesElectricOnBillFinancing 80,535 ‐ ‐ 90,000 90,000 100‐355‐635000 Utilities ‐ Water 414,037 486,949 500,000 515,000 530,000 100‐355‐640000 Rent/Lease ‐ Facility 6,372 7,008 9,012 10,000 10,000 100‐355‐646100 Maint & Repairs ‐ Vehicles 1,902 109 2,500 2,500 2,500 100‐355‐695000 CommunityAsstnc/PublicRelation ‐ 43 ‐ ‐ ‐ 100‐355‐696000 NPDES Permits & Fees ‐ ‐ ‐ 200,000 200,000 100‐355‐700000 Professional Services ‐ 506 10,000 185,000 185,000 100‐355‐700041 Park Improvement Needs Assessment ‐ ‐ ‐ 250,000 ‐ 100‐355‐700100 City Engineer Services 46,350 ‐ ‐ 50,000 50,000 100‐355‐700101 Traffic Engineer Services 49,538 ‐ ‐ ‐ ‐ 100‐355‐700250 On‐Call Engineer Services ‐ ‐ 10,000 50,000 50,000 100‐355‐700255 Improvement Inspection 170,432 ‐ 200,000 190,000 190,000 100‐355‐700300 Hazard Mitigation Plan ‐ 20,626 19,374 20,000 ‐ 100‐355‐720400 Street Maintenance 392,222 476,273 ‐ ‐ ‐ 100‐355‐720401 Other Public Works Maintenance ‐ ‐ 125,000 125,000 125,000 100‐355‐720410 Street Sweeping 133,202 211,190 ‐ ‐ ‐ 100‐355‐720420 Traffic Signal Maintenance 234,212 ‐ ‐ ‐ ‐ 100‐355‐720500 Graffiti Removal 92,938 118,727 120,000 120,000 120,000 100‐355‐720700 Landscape Maintenance Contract 1,041,754 1,128,647 1,300,000 1,365,000 1,433,250 100‐355‐720701 Parks Contract Repair 78,018 109,241 110,000 112,750 115,500 100‐355‐720702 Tree Maintenance 269,015 327,211 360,000 369,000 378,000 100‐355‐720730 Annual Weed Abatement Program 50,091 50,600 55,000 57,000 60,000 100‐355‐910000 Equipment & Machinery ‐ ‐ 20,000 20,000 20,000 Public Works (Measure M MOE)
100‐356‐613100 MOE Vehicle Fuel 77 4,801 ‐ ‐ ‐ 100‐356‐630000 MOE Telephone & Communiction 24 273 250 250 250 100‐356‐631400 MOE Electricity‐Streetlights & Signals 78,856 476,068 450,000 480,000 500,000 100‐356‐631900 MOE Electrcity On‐bill Financing 12,020 92,560 90,000 ‐ ‐ 100‐356‐646100 MOE Maintenance & Repairs Vehicles ‐ 6,443 ‐ ‐ ‐ 100‐356‐700100 MOE City Engineer Services 31,147 145 ‐ ‐ ‐ 100‐356‐700101 MOE Traffic Engineer Services 7,309 64,932 65,000 70,000 75,000 100‐356‐700250 MOE On‐Call Engineer Services ‐ ‐ ‐ ‐ ‐ City of Laguna Hills
General Fund Expenditure ‐ Public Works
For Fiscal Years 2023/2024 & 2024/2025
28 1.a
Packet Pg. 33
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 100‐356‐700255 MOE Improvement Inspection 87,683 186,834 ‐ ‐ ‐ 100‐356‐720420 MOE Traffic Signal Maintenance 21,196 152,586 120,000 125,000 130,000 TOTAL EXPENDITURES 4,625,197 4,847,514 4,595,620 5,490,951 5,378,113 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 904,296 753,396 871,084 920,451 949,613 MATERIALS, SUPPLIES, & SERVICES 3,720,902 4,094,117 3,724,536 4,570,500 4,428,500 TOTALS 4,625,197 4,847,514 4,595,620 5,490,951 5,378,113 29 1.a
Packet Pg. 34
Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
610000 Memberships and Dues Expense 3,000 3,000 ‐ CA Civil Engineer and Traffic Engineer license fees, American Society of Civil Engineers, American Public Works Association 611000 Training and Education 2,500 2,500
‐ Attendance at professional org. meetings and training seminars 613000 Mileage Reimbursement 250 250
‐ Reimburse employees for personal usage of vehicles
613100 Vehicle‐Fuel 5,000 5,000
‐ Fuel expense for City owned vehicles
622000 Operating Supplies 22,000 22,000
‐ Paper, pens, traffic cones, paint, asphalt cold mix, small tools 623000 Printing 10,000 10,000
‐ Reprographics printing and scanning of documents
626000 Subscriptions & Books 1,000 1,000
630000 Telephone & Communication 250 250
‐ Telephone bills related to connected irrigation systems 631000 Utilities ‐ Electric 120,000 120,000
‐ Electricity costs associated with buildings and irrigation 631900 UtilitiesElectricOnBillFinancing 90,000 90,000 ‐ Loan re‐payments related to conversion to LED lighting 635000 Utilities ‐ Water 515,000 530,000
‐ Payments to Moulton Niguel Water and El Toro Water
City of Laguna Hills
Public Works
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 640000 Rent/Lease ‐ Facility 10,000 10,000
‐ Storage units for traffic control devices and motorcycles 646100 Maint & Repairs ‐ Vehicles 2,500 2,500 696000 NPDES Permits & Fees 200,000 200,000
‐ National Pollutant Discharge Elimination System permits 700000 Professional Services 185,000 185,000
‐ As needed consultant work (water quality, park, design) 700041 Park Improvement Needs Assessment 250,000 ‐ ‐ Study to determine long term capital parks needs
700100 City Engineer Services 50,000 50,000
‐ As needed professional engineering services
700250 On‐Call Engineer Services 50,000 50,000
‐ As needed civil engineering, land surveying, mapping work 700255 Improvement Inspection 190,000 190,000
‐ Inspection for encroachment permits and CIP projects
700300 Hazard Mitigation Plan 20,000 ‐
‐ Development of Local Hazard Mitigatio Plan (LHMP) with FEMA 720401 Other Public Works Maintenance 125,000 125,000 ‐ Expenses related to non‐street, non‐ROW purposes
720500 Graffiti Removal 120,000 120,000
720700 Landscape Maintenance Contract 1,365,000 1,433,250 ‐ Citywide landscaping and maintenance
720701 Parks Contract Repair 112,750 115,500
‐ Repair of fixtures, hardscape, equipment at park facilities 31 1.a
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 720702 Tree Maintenance 369,000 378,000
720730 Annual Weed Abatement Program 57,000 60,000 ‐ Funds for abatement contractors on public and private parcels 910000 Equipment & Machinery 20,000 20,000
‐ Reserve for potential replacements (radar trailers)
Public Works (Measure M MOE)
630000 MOE Telephone & Communiction 250 250 ‐ Traffic signal communications
631400 MOE Electricity‐Streetlights & Signals 480,000 500,000 ‐ Electricity costs for streetlights and signals
700101 MOE Traffic Engineer Services 70,000 75,000 ‐ Engineering services related to traffic, streets, and signals 720420 MOE Traffic Signal Maintenance 125,000 130,000 ‐ Signal maintenance (downed poles, lights out, etc)
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
General Fund Expenditures ‐
Public Safety
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐420‐610000 Memberships and Dues Expense 340 694 400 412 425 100‐420‐611000 Training and Education 960 349 5,000 5,150 5,304 100‐420‐613100 Vehicle‐Fuel 1,329 1,579 2,000 4,000 4,000 100‐420‐621000 Computer Supplies 87 658 500 515 530 100‐420‐622000 Operating Supplies 8,889 13,814 10,000 15,000 15,000 100‐420‐622400 Operating Supplies ‐ Emergency Prepare ‐ 1,445 3,000 3,000 3,000 100‐420‐646000 Maint & Rep‐Equip & Machinery 16,444 20,764 20,000 20,000 20,000 100‐420‐646100 Maint & Repairs ‐ Vehicles 4,204 6,519 5,000 5,150 5,304 100‐420‐650000 Minor Equipment ‐ ‐ 1,000 1,000 1,000 100‐420‐695000 CommunityAsstnc/PublicRelation 1,923 14,563 15,000 15,450 15,912 100‐420‐720000 Contract Services 1,563 922 ‐ 56,000 56,000 100‐420‐720401 Animal Care & Shelter Services 207,476 236,880 242,780 280,000 295,000 100‐420‐720800 General Law Enforcement 8,154,420 8,533,470 9,742,502 10,762,912 11,762,912 100‐420‐720821 Trauma Intervention Program 3,641 3,641 4,600 4,000 4,000 100‐420‐720822 Crossing Guard Services 84,921 122,108 95,213 98,070 101,012 100‐420‐720823 Parking Citation Processing 16,166 21,700 30,000 30,000 30,000 100‐420‐720835 Fingerprint Identification Svc 16,656 13,563 20,000 13,390 13,700 100‐420‐720850 Private Security Patrol ‐ ‐ 140,000 ‐ ‐ 100‐420‐900000 Vehicles ‐ 34,050 ‐ ‐ ‐ 100‐420‐910000 Equipment & Machinery ‐ ‐ 5,000 5,000 5,000 100‐420‐930000 Furniture ‐ 4,281 2,000 4,000 4,000 100‐430‐510000 Salaries 20,986 ‐ ‐ ‐ ‐ 100‐430‐545000 Unemployment 8,989 ‐ ‐ ‐ ‐ 100‐430‐612430 Meeting Expense 2,342 ‐ ‐ ‐ ‐ 100‐430‐622000 Operating Supplies 1,384 ‐ ‐ ‐ ‐ 100‐430‐622430 EOC POD Supplies 18,652 ‐ ‐ ‐ ‐ 100‐430‐623000 Printing Expense 226 ‐ ‐ ‐ ‐ 100‐430‐700010 Professional Services ‐ Legal 4,224 ‐ ‐ ‐ ‐ 100‐430‐720822 Contract Services ‐ Crossing Guard 26,503 ‐ ‐ ‐ ‐ 100‐430‐720830 Contract Services ‐ Public Safety 6,814 ‐ ‐ ‐ ‐ 100‐430‐720833 Contract Services ‐ Homeless Outreach 16,385 ‐ ‐ ‐ ‐ 100‐430‐721505 Contract Services ‐ Janitorial/Sanitation 20,546 ‐ ‐ ‐ ‐ 100‐430‐910000 Equipment & Machinery 17,675 ‐ ‐ ‐ ‐ 100‐430‐940000 Computer Hard/Software 5,833 ‐ ‐ ‐ ‐ TOTAL EXPENDITURES 8,669,580 9,031,000 10,343,995 11,323,049 12,342,099 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 29,975 ‐ ‐ ‐ ‐ MATERIALS, SUPPLIES, & SERVICES 8,639,605 9,031,000 10,343,995 11,323,049 12,342,099 TOTALS 8,669,580 9,031,000 10,343,995 11,323,049 12,342,099 City of Laguna Hills
General Fund Expenditure ‐ Public Safety
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Account Description FY 23/24 FY 24/25
610000 Memberships and Dues Expense 412 425 611000 Training and Education 5,150 5,304
613100 Vehicle‐Fuel 4,000 4,000
‐ Fuel for motorcycles
621000 Computer Supplies 515 530
‐ Minor IT items
622000 Operating Supplies 15,000 15,000
‐ Station supplies, plaques, water, shirts, name tags
622400 Operating Supplies ‐ Emergency Preparedness 3,000 3,000 646000 Maint & Rep‐Equip & Machinery 20,000 20,000 ‐ Radios, OCSD communication invoices
646100 Maint & Repairs ‐ Vehicles 5,150 5,304 ‐ Repairs of City owned motorcycles
650000 Minor Equipment 1,000 1,000
695000 Community Assistence / Public Relations 15,450 15,912 ‐ Community events, neighborhood watch, CPS supplies
720000 Contract Services 56,000 56,000
‐ Flock camera system (automated license plate readers) 720401 Animal Care & Shelter Services 280,000 295,000 ‐ Contract with Mission Viejo for Animal Control
City of Laguna Hills
Public Safety
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) 720800 General Law Enforcement 10,762,912 11,762,912
‐ Contract with County of Orange for Sheriff's
720821 Trauma Intervention Program 4,000 4,000 720822 Crossing Guard Services 98,070 101,012
720823 Parking Citation Processing 30,000 30,000 720835 Fingerprint Identification Svc 13,390 13,700 ‐ Laguna Hills portion of Countywide AFIS system
910000 Equipment & Machinery 5,000 5,000
‐ Camera, docking stations
930000 Furniture 4,000 4,000
‐ Furniture for Sheriff's location at City Hall
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) Fiscal Years
2023 2024 & 2024-2025
Other Funds
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ 2,020,000 2,020,000 311‐000‐452200 Developer Park Impact Fee ‐ ‐ 2,000,000 ‐ ‐ 311‐000‐470000 Interest Earnings‐Investments ‐ ‐ 20,000 ‐ ‐ TOTAL REVENUES ‐ ‐ 2,020,000 ‐ ‐ 311‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ 311‐000‐790600 Transfers Out ‐ Capital Imprv ‐ ‐ ‐ TOTAL EXPENDITURES ‐ ‐ ‐ ‐ ‐ NET CHANGE TO FUND BALANCE ‐ ‐ 2,020,000 ‐ ‐ ENDING FUND BALANCE ‐ ‐ 2,020,000 2,020,000 2,020,000 City of Laguna Hills
Park In‐Lieu Fee Fund (VALH MGP)
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 71,948 71,973 72,180 193,180 193,180 401‐000‐418400 Grants & Contributions ‐ ‐ 120,000 401‐000‐452300 Developer Public Art Fee ‐ ‐ ‐ 401‐000‐456002 Sale of Public Art Reproduction ‐ ‐ ‐ 401‐000‐470000 Interest Earnings‐Investments 25 207 1,000 TOTAL REVENUES 25 121,000 207 ‐ ‐ 401‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ 401‐000‐790600 Transfers Out ‐ Capital Imprv ‐ ‐ ‐ 401‐310‐623401 Printing ‐ Public Art Reproduction ‐ ‐ ‐ 401‐310‐625000 Postage & Delivery ‐ ‐ ‐ 401‐310‐700000 Professional Services ‐ ‐ ‐ 401‐310‐900000 Public Artwork ‐ ‐ ‐ TOTAL EXPENDITURES ‐ ‐ ‐ ‐ ‐ NET CHANGE TO FUND BALANCE 25 121,000 207 ‐ ‐ ENDING FUND BALANCE 71,973 72,180 193,180 193,180 193,180 City of Laguna Hills
Public Art Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ 353,000 353,000 411‐000‐418400 Grants & Contributions ‐ ‐ ‐ ‐ ‐ 411‐000‐452300 Developer Public Art Fee ‐ ‐ 350,000 ‐ ‐ 411‐000‐456002 Sale of PublicArt Reproduction ‐ ‐ ‐ ‐ ‐ 411‐000‐470000 Interest Earnings‐Investments ‐ ‐ 3,000 ‐ ‐ TOTAL REVENUES ‐ ‐ 353,000 ‐ ‐ 411‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ ‐ ‐ 411‐000‐790600 Transfers Out ‐ Capital Imprv ‐ ‐ ‐ ‐ ‐ 411‐000‐950510 CIP‐Public Art Civic Center ‐ ‐ ‐ ‐ ‐ 411‐310‐623401 Printing ‐ Public Art Reproduction ‐ ‐ ‐ ‐ ‐ 411‐310‐700000 Professional Services ‐ ‐ ‐ ‐ ‐ 411‐310‐900000 Public Artwork ‐ ‐ ‐ ‐ ‐ TOTAL EXPENDITURES ‐ ‐ ‐ ‐ ‐ NET CHANGE TO FUND BALANCE ‐ ‐ 353,000 ‐ ‐ ENDING FUND BALANCE ‐ ‐ 353,000 353,000 353,000 City of Laguna Hills
Public Art Fund (VALH MGP)
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 193,600 200,000 132,455 200,000 200,000 451‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ 451‐000‐490100 Transfer In‐ General Fund 7,733 ‐ 117,545 TOTAL REVENUES 7,733 ‐ 117,545 ‐ ‐ 451‐155‐700011 Legal Services‐Litigation 1,333 67,545 50,000 TOTAL EXPENDITURES 1,333 67,545 50,000 ‐ ‐ NET CHANGE TO FUND BALANCE 6,400 (67,545) 67,545 ‐ ‐ ENDING FUND BALANCE 200,000 132,455 200,000 200,000 200,000 City of Laguna Hills
Liability Self Insurance Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Proposed Draft Budget for March 28 Workshop (3107 : Budget Workshop for FY 23-24 & FY 24-25)