CITY OF LAGUNA HILLS
CITY COUNCIL
SPECIAL MEETING AGENDA
Tuesday, May 23, 2023 – 2:30 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 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.
The completed form is to be submitted to the City Clerk prior to an individual being heard by the City Council. Completion of the form is voluntary. All persons may attend the meeting regardless of whether this form is completed.
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 with a time limitation of 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: While you may attend this meeting in person, 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 12:30 p.m. on May 23, 2023. In the subject line of the email, please state your name and the item number you are commenting on. Any public comment received that does not specify a particular agenda item number will be announced during the general public comment portion of the agenda. If you wish to submit a public comment on more than one agenda item, please send a separate email for each item you are commenting on. All comments received by 12:30 p.m. on the date of the meeting will be provided to the City Council in advance to allow time for the Council Members to read them.
Announcement of Electronic Public Comments: During the applicable agenda item, the City Clerk will announce the name of the sender and subject matter of all email comments received by 12:30 p.m. on May 23, 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. The email comments, including your name, will become part of the record of the City Council meeting and will be public information.
City of Laguna Hills City Council Tuesday, May 23, 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 Public Services and Public Facilities Safety Training Seminar Recommendation: That the City Council hold a training seminar on public services and public facilities safety.
2 Study Session for Draft Budget for Fiscal Years 2023/2024 & 2024/2025 Recommendation: That the City Council hold the second workshop for the upcoming biennial budget for fiscal years 2023/2024 & 2024/2025.
ADJOURNMENT
The next Regular Meeting of the City Council/Planning Agency will be May 23, 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 May 22, 2023, at 2:30 p.m.
May 19, 2023
Jennifer Lee, City Clerk Date
City of Laguna Hills City Council Tuesday, May 23, 2023 Special Meeting Agenda
3 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: May 23, 2023
TO: Mayor and Council Members
FROM: Eric Hendrickson
Finance Director
ISSUE: Study Session for Draft Budget for Fiscal Years 2023/2024 & 2024/2025 RECOMMENDATION: That the City Council hold the second 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 City Council held the first budget workshop on March 28, 2023.
This is the second budget workshop in the process, with final adoption scheduled for the regularly scheduled meeting on June 13, 2023.
The attached draft includes the General Fund operating budget, all Special Revenue Funds, and the Capital Improvement Budget. 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 $33,914,809 and expenses of $33,570,425, resulting in a positive difference of $344,384. For fiscal year 2024/2025, staff estimates revenues of $27,416,882 and expenses of 2 Packet Pg. 4
Budget Study Session
May 23, 2023
$27,352,876, resulting in a positive difference of $64,006.
The attached draft includes refined estimates and updated projections since the March study session. The most notable update is the inclusion of the Capital Improvement Program (CIP) project expenditures and related funding transfers.
Most of these CIP expenses are funded with non-General Fund monies; however, some projects require General Funds when no other funding source is available.
The total CIP budget is $7.6 million next year, with $675,000 coming from the General Fund. Other refinements include updated property tax and sales tax figures, investment income revenue, and minor edits to departmental expenditures budget.
ATTACHMENTS:
• Bienniel Budget
2 Packet Pg. 5
CITY OF LAGUNA HILLS
California
BIENNIAL BUDGET
Fiscal Years 2023/24 - 2024/25
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Attachment: Bienniel Budget (3163 : Budget Study Session)
CITY OF LAGUNA HILLS,
CALIFORNIA
PROPOSED OPERATING AND
CAPITAL IMPROVEMENT BUDGET
FISCAL YEARS 2023/2024
& 2024/2025
Prepared by:
Jarad Hildenbrand
City Manager
Eric Hendrickson
Finance Director
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Attachment: Bienniel Budget (3163 : Budget Study Session) 1 3
4 5
6 7
9 12
19 24
30 39
47 53
55 83
101
106
109
110
Transfers Out………..….....................................................................................................
GENERAL INFORMATION
Organizational Chart………………………………………………………….…………………………………………… City Officials……………….……………………………………………………………………………………….………… Budget Glossary……………………..........................……………………..………………………………………… City of Laguna Hills Profile…...…………………………………………..…………………………………………… Public Works…..…............................................................................................................
FINANCIAL SUMMARIES
APPENDIX
CAPITAL IMPROVEMENT PROGRAM…...................................................................................
Public Safety……..............................................................................................................
Other Funds…………………………………………………………………………………...……………………………… City of Laguna Hills
Proposed Budget
For Fiscal Years 2023/24 & 2024/25
Table of Contents
Summary of Sources and Uses by Fund...…........................................................................
General Fund Summary….....……………………………………………..…………………………………………… General Fund Revenue Detail….........……………………………………………………………………………… General Fund Expenditures
General Government…...................................................................................................
Summary of Transfers In and Out……....…..........................................................................… Community Development...….........................................................................................
Community Services…......…............................................................................................
City Demographics……………………………..………………………………..………………………………………… Non‐departmental..........................................................................................................
Classification of Funds………………………………………………………….………………………………………… Financial Policies…….…...........……………………………………………….…………………………………………
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Attachment: Bienniel Budget (3163 : Budget Study Session) Janine Heft
Mayor
Dave Wheeler Erica Pezold Don Caskey Joshua Sweeney
Mayor Pro Tem Council Member Council Member Council Member Jarad L. Hildenbrand
City Manager
David Reynolds Jennifer Lee
Deputy City Manager City Clerk
Capt. William Burk Larry Longenecker
Chief of Police Services Community Development Director Eric Hendrickson Gregory E. Simonian
Finance Director City Attorney
Joseph Ames
Public Works Director
City Executive Staff
City of Laguna Hills
Proposed Budget
For Fiscal Years 2023/24 & 2024/25
City Officials
Mayor and City Council
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Attachment: Bienniel Budget (3163 : Budget Study Session) City of Laguna Hills Profile
The City of Laguna Hills, located in South Orange County, has approximately 6.6 square miles of land in its corporate boundary and is now home to 30,525 people. The majority of the area in the City has a distinctive residential character. Yet, the City has a commercial base in its northern part. This area, or “urban village”, is anchored by upcoming development of The Village at Laguna Hills, the Oakbrook Village Retail Center, and Saddleback Memorial Hospital. It includes
retail, restaurant, professional office, and
medical related building space. When the City
annexed the “North Laguna Hills” area in July of
1996, the City acquired 1.2 square miles of
primarily light industrial, professional office,
specialty retail, hotel, and residential uses. This
annexed area contains a furniture row, office
headquarters, and the only light
industrial/manufacturing establishments in the
City. In September of 2000, the City grew by
another 150 acres as a result of the annexation
of residential properties identified as West
Laguna Hills.
Laguna Hills is built on one of the major land grants developed during the rancho area. Following Mexico’s independence from Spain in 1821, those who had served in the government or who had friends in authority were given vast lands for cattle grazing. Rancho Lomas de Santiago, Rancho San Joaquin, and Rancho Niguel covered much of the western portion of the Saddleback Valley. Don Juan Avila was granted the 13,000‐acre Rancho Niguel on which Laguna Hills is located.
In 1874, Lewis Moulton purchased Rancho Niguel from Don Juan Avila and increased the original grant to 22,000 acres. Moulton and his partner, Jean Piedrea Daguerre, used the ranch to raise sheep and cattle. The Moulton ranch was eventually subdivided in the early 1960s, part of which is recognized as Laguna Hills. 2 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) Incorporation efforts began
in 1987 and on March 5,
1991, the goal of
incorporation was finally
achieved with 86% of the
residents voting in favor of
forming the City of Laguna
Hills. On December 20,
1991, Laguna Hills officially
became a City.
The City of Laguna Hills is a
General Law City that operates under the Council/Manager form of government. The voters elect five of their fellow citizens to the City Council for overlapping four‐year terms. The Council, in turn, selects one of its members to serve as Mayor for a one‐year term. The City Council holds regular public meetings on the second and fourth Tuesday of each month.
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Attachment: Bienniel Budget (3163 : Budget Study Session) City of Laguna Hills
Organizational Chart
City Council/Planning Agency
Commissions City Manager City Attorney
Finance
Director
City Clerk Public Works
Director
Community
Development
Director
Deputy City
Manager
Public Safety
Community
Services
Information
Technology
Solid Waste
Animal
Services
Police
Services
Fire Authority
Emergency
Management
Planning
Building &
Safety
Code
Enforcement
Street
Maintenance
Engineering
Park
Maintenance
Elections
Agenda &
Records
Management
Municipal
Code
Budget
Accounting &
Auditing
Payroll &
Benefits
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Attachment: Bienniel Budget (3163 : Budget Study Session) Estimated
Fund Balance
June 30, 2023
Estimated
Revenues &
Transfers In
Estimated
Expenditures
& Transfers
Out
Estimated
Fund Balance
June 30, 2024
Estimated
Revenues &
Transfers In
Estimated
Expenditures
& Transfers
Out
Estimated
Fund Balance
June 30, 2025
100 General Fund 16,788,019 33,914,809 33,570,425 17,132,403 27,416,882 27,352,876 17,196,410 210 Gas Tax 809,098 846,000 1,650,000 5,098 871,000 150,000 726,098 211 Road Maintenance Rehab. 583,657 745,000 1,300,000 28,657 775,000 ‐ 803,657 212 Measure M2 47,000 943,000 940,000 50,000 748,000 765,000 33,000 214 AB 2766 ‐ AQMD 101,317 41,000 ‐ 142,317 41,000 60,000 123,317 221 Senior Transportation 216,163 64,590 51,400 229,353 66,275 49,900 245,728 301 CARITS 1,280,481 1,280,000 5,000 5,481 100 ‐ 5,581 302 CDBG ‐ ‐ ‐ ‐ ‐ ‐ ‐
305 Beverage Recycling 16,748 9,100 25,324 524 9,100 9,624 0 306 CR&R Fee 53,950 150,300 185,300 18,950 150,300 169,250 0 307 C&D Forfeiture 18,978 100,200 100,000 19,178 100,200 100,000 19,378 309 SB1383 Grant 24,972 ‐ 24,972 0 ‐ ‐ 0 311 Park In‐Lieu 2,020,000 ‐ 2,000,000 20,000 ‐ ‐ 20,000 312 CASp Fund 26,948 5,150 5,000 27,098 5,150 5,000 27,248 322 Water Conservation 346,540 3,460 350,000 ‐ ‐ ‐ ‐ 400 Grants & Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐
401 Public Art 193,180 1,700 ‐ 194,880 1,700 ‐ 196,580 411 Public Art ‐ VALH 355,000 6,000 ‐ 361,000 6,000 ‐ 367,000 421 SLESF ‐ 151,000 151,000 ‐ 151,000 151,000 ‐ 432 American Rescue Plan ‐ ‐ ‐ ‐ ‐ ‐ ‐
451 Liability Self‐Insurance 100,000 ‐ ‐ 100,000 ‐ ‐ 100,000 452 Park Equipment Replacem. 65,700 ‐ ‐ 65,700 ‐ ‐ 65,700 454 Sports Complex Equip. Repl. 20,000 ‐ ‐ 20,000 ‐ ‐ 20,000 455 Comm. Center Equip. Repl. 20,000 ‐ ‐ 20,000 ‐ ‐ 20,000 456 Storm Drain/Slope Reserve 31,771 ‐ 31,771 ‐ ‐ ‐ ‐ 600 Capital Impr. Program ‐ 7,636,771 7,636,771 ‐ 500,000 500,000 ‐ 650 Debt Service Fund 1,445,955 10,000 387,622 1,068,333 10,000 1,078,333 ‐ ALL FUNDS 24,565,478 44,633,080 49,689,585 19,508,974 30,851,707 30,390,983 19,969,698 City of Laguna Hills
Proposed Budget
For Fiscal Years 2023/24 & 2024/25
SUMMARY OF SOURCES AND USES BY FUND
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Attachment: Bienniel Budget (3163 : Budget Study Session) Transfer Out From Transfer In To FY 23/24 FY 24/25
1 421‐000‐790100 (SLESF) 100‐000‐490421 (General Fund) 151,000 151,000 To record transfer of SLESF (COPS grant) to General Fund to support Public Safety 2 100‐000‐790221 (General Fund) 221‐000‐490100 (Senior Mobility) 10,000 10,000 To record transfer of funds for 20% General Fund match as required by the Senior Mobility guidelines 3 100‐600‐790600 (General Fund) 600‐000‐490100 (CIP) 7,636,771 500,000 To record initial transfer of funds from the General Fund into the CIP fund for capital projects 4 210‐000‐790100 (Gas Tax HUTA) 100‐000‐490210 (General Fund) 1,650,000 150,000 211‐000‐790100 (RMRA) 100‐000‐490211 (General Fund) 1,300,000 ‐ 212‐000‐790100 (Measure M2) 100‐000‐490212 (General Fund) 200,000 ‐ 301‐000‐790100 (CARITS) 100‐000‐490301 (General Fund) 1,280,000 ‐ 311‐000‐790100 (Quimby Park In‐Lieu) 100‐000‐490310 (General Fund) 2,000,000 ‐ 322‐000‐790100 (Water Conservation) 100‐000‐490322 (General Fund) 350,000 ‐ 456‐000‐790100 (Storm Drain) 100‐000‐490456 (General Fund) 31,771 ‐ To record the reimbursement from Special Revenue Funds into the General Fund for CIP project expenditures 5 650‐000‐790100 (Debt Service Fund) 100‐000‐490650 (General Fund) ‐ 685,354 To record the close out of the Debt Service Fund and return of bond reserves to the General Fund.
The 2010 Certificates of Participation issuance matures in February 2025.
City of Laguna Hills
Summary of Transfers In and Transfers Out
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Summary
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 16,788,019 17,132,403 REVENUE SUMMARY
PROPERTY TAXES 11,930,665 12,340,523 12,819,039 13,082,963 13,396,286 SALES TAXES 5,825,883 6,940,812 7,059,308 7,137,442 7,377,524 OTHER TAXES & FEES 107,932 110,193 1,733,305 1,718,533 609,000 FRANCHISE FEES 1,198,416 1,231,305 1,153,250 1,180,000 1,205,000 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) 554,683 410,000 420,000 CHARGES FOR SERVICES 1,414,092 1,829,693 1,781,830 1,928,100 2,047,718 MISCELLANEOUS REVENUE 194,777 142,014 20,000 200,000 50,000 TOTAL REVENUE 21,499,710 23,647,753 26,360,790 26,952,038 26,430,528 TRANSFERS IN 1,626,947 7,804,102 5,088,464 6,962,771 986,354 TOTAL REVENUES & TRANSFERS IN 23,126,656 31,451,855 31,449,254 33,914,809 27,416,882 EXPENDITURE SUMMARY
GENERAL GOVERNMENT 2,487,491 2,501,022 2,998,873 3,248,825 3,346,903 NON‐DEPARTMENTAL 1,232,970 1,537,316 1,716,484 1,623,919 1,590,523 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 2,434,082 2,519,163 PUBLIC WORKS 4,625,197 4,847,514 4,595,620 5,538,217 5,440,627 PUBLIC SAFETY 8,669,580 9,031,000 10,415,870 11,394,281 12,257,697 TOTAL EXPENDITURES 19,691,890 21,148,560 24,313,502 25,923,654 26,842,876 TRANSFERS OUT 2,732,254 5,194,693 3,372,329 7,646,771 510,000 TOTAL EXPENDITURES & TRANSFERS OUT 22,424,144 26,343,253 27,685,831 33,570,425 27,352,876 REVENUE OVER/(UNDER) EXPENDITURES 702,513 5,108,602 3,763,423 344,384 64,006 ENDING FUND BALANCE 7,915,995 13,024,596 16,788,019 17,132,403 17,196,410 SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 4,883,752 4,708,570 5,650,862 5,720,690 5,982,411 MATERIALS, SUPPLIES, & SERVICES 14,808,138 16,439,990 18,662,640 20,202,964 20,860,464 TRANSFERS OUT 2,732,254 5,194,693 3,372,329 7,646,771 510,000 TOTALS 22,424,144 26,343,253 27,685,831 33,570,425 27,352,876 GENERAL FUND RESERVES SCENARIOS
35% OF OPERATING EXPENDITURES 6,892,162 7,401,996 8,509,726 9,073,279 9,395,007 FUND BALANCE ABOVE 35% RESERVE 1,023,833 5,622,600 8,278,294 8,059,125 7,801,403 7,915,995 13,024,596 16,788,019 17,132,403 17,196,410 50% OF OPERATING EXPENDITURES 9,845,945 10,574,280 12,156,751 12,961,827 13,421,438 FUND BALANCE ABOVE 50% RESERVE (1,929,950) 2,450,316 4,631,268 4,170,576 3,774,972 7,915,995 13,024,596 16,788,019 17,132,403 17,196,410 City of Laguna Hills
General Fund Summary
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Revenues
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 8,250,000 8,415,000 8,583,300 100‐000‐400100 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 410,033 336,620 400,000 370,000 380,000 100‐000‐406000 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 12,819,039 13,082,963 13,396,286 100‐000‐410000 Sales & Use Tax 5,825,883 6,940,812 7,059,308 7,137,442 7,377,524 SALES TAX REVENUE 5,825,883 6,940,812 7,059,308 7,137,442 7,377,524 100‐000‐413000 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 MGP 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 319,649 331,891 340,000 350,000 360,000 FRANCHISE FEES 1,198,416 1,231,305 1,153,250 1,180,000 1,205,000 100‐000‐435001 TOT ‐ The Hills
100‐000‐435002 TOT ‐ Marriott
100‐000‐435003 TOT ‐ Laguna Hills Lodge
100‐000‐435004 TOT ‐ Comfort Inn
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 13,353 400,000 410,000 420,000 100‐000‐470100 Interest Earnings ‐ Fair Market Value ‐ (154,683) 154,683 ‐ ‐ INTEREST INCOME 2,844 ( 141,330) 554,683 410,000 420,000 data withheld for confidentiality purposes
data withheld for confidentiality purposes
City of Laguna Hills
General Fund Revenue Detail
For Fiscal Years 2023/2024 & 2024/2025
data withheld for confidentiality purposes
data withheld for confidentiality purposes
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 10,000 10,000 100‐000‐451600 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 MGP Dev. Agreement Admin Fee ‐ ‐ 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 1,928,100 2,047,718 100‐000‐459000 Miscellaneous Revenue 194,777 142,014 20,000 200,000 50,000 MISCELLANANEOUS REVENUE 194,777 142,014 20,000 200,000 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 1,650,000 150,000 100‐000‐490211 Transfer In ‐ SB1 RMRA ‐ 1,214,489 1, 85,343 300,000 ‐ 100‐000‐490212 Transfer In ‐ Measure M2 793,110 767,360 200,000 200,000 ‐ 100‐000‐490214 Transfer In ‐ AB 2766 Fund 5,610 61,065 ‐ ‐ ‐ 100‐000‐490301 Transfer In ‐ CARITS ‐ ‐ ‐ 1,280,000 ‐ 100‐000‐490310 Transfer In ‐ Quimby Park Fees ‐ ‐ ‐ 2,000,000 ‐ 100‐000‐490322 Transfer In ‐ Water Conservation ‐ ‐ ‐ 350,000 ‐ 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 ‐ 31,771 ‐ 100‐000‐490650 Transfer In ‐ Debt Service Fund ‐ ‐ ‐ ‐ 685,354 TRANSFERS IN 1,626,947 7,804,102 5,088,464 6,962,771 986,354 TOTAL GENERAL FUND REVENUES 23,126,656 31,451,855 31,449,254 33,914,809 27,416,882 11 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
General Government
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Attachment: Bienniel Budget (3163 : Budget Study Session) General Government
Description
The General Government Department consists of the legislative, executive, and administrative oversight of all City operations. All expenditures and activities related to the City Council, City Manager, City Attorney, City Clerk, and Administrative Services are included in this Department. The Department is also responsible for the City’s economic development efforts.
Mission Statement
Formulate and implement policies, practices, and services that respond to the needs, values, and interests of the citizens of Laguna Hills, all the while overseeing and supporting the operations of the City so as to deliver a high level of service, in a manner that is financially sustainable and ensures legal compliance with all Federal, State, and local statutes.
Functional Areas
‐ Executive Management (City Council Support, Policy Implementation, Contract Administration, Operations Management, and Organizational Development)
‐ Intergovernmental Relations (Orange County Fire Authority, League of California Cities, Association of California Cities, Orange County Public Library Board, San Joaquin Toll Road Agency, and Miscellaneous Regional Advisory Body Representation)
‐ Legal Services (General Counsel, Special Counsel, and Litigation) ‐ Economic Development (Retention and Attraction)
‐ Finance (Financial Reporting and Analysis, Internal Control Development and Compliance, Audit Coordination and External Accountability, Budget Coordination and Program Evaluation, Cash Management and Investments, Debt Management, Purchasing, and Payroll) ‐ Risk Management (Liability Protection, Purchasing, Claims Processing and Defense, Risk Assessment, Inspections, Incident Reporting & Investigations, Safety Audits, and Safety Training) 13 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) ‐ Personnel (Training and Development, Administration of Employee Benefits and Compensation Plans, Recruitment, and Human Services)
‐ City Clerk (Municipal Code, Agenda Preparation, Custody of Records, and Elections and Campaign Statement Filings)
Budgeted Staffing
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
City Council 5.00 5.00 5.00
Full‐time 9.00 9.00 9.00
Total 14.00 14.00 14.00
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 60,000 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 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 2,998,873 3,248,825 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 677,501 746,894 978,810 1,340,100 1,377,750 TOTALS 2,487,491 2,501,022 2,998,873 3,248,825 3,346,903 City of Laguna Hills
General Fund Expenditure ‐ General Government
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 17 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) 700050 Professional Services‐ Financial 60,000 20,000 ‐ GASB updates, SB90 recovery, rebate reporting, ACFR services, fee study 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 18 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Non‐departmental
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Attachment: Bienniel Budget (3163 : Budget Study Session) Non‐Departmental
Description
The Non‐Departmental Department encompasses functions that are essential to the operation of the City but do not fall within the jurisdiction of any single department or are expenditures of an organization‐wide nature.
Most notably, this includes the Information Technology (IT) function.
The IT division is responsible for the support and management of the City’s information services, including software applications and computer hardware, at the Civic Center and the Community Center and Sports Complex.
Mission Statement
Support the operations of the City in order to maintain and enable the efficient management and administration of the City.
Functional Areas
‐ Network & Desktop Support (Data back‐up, network maintenance, desktop maintenance, printers) ‐ Software Support (Department software systems, data management, website, and intranet) ‐ Liability Protection (General liability, property, and vehicle insurance) Budgeted Staffing
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Full‐time 1.00 1.00 1.00
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 123,334 160,520 162,963 223,211 204,097 100‐195‐930000 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 1,623,919 1,590,523 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 1,101,877 1,045,312 TOTALS 1,232,970 1,537,316 1,716,484 1,623,919 1,590,523 City of Laguna Hills
General Fund Expenditure ‐ Non‐Departmental
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 223,211 204,097 ‐ 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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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Community Development
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Attachment: Bienniel Budget (3163 : Budget Study Session) Community Development
Description
The Community Development Department provides planning, code enforcement, building and safety, and receptionist functions for the City and is organized into two divisions: Planning and Building & Safety.
The Planning division is primarily responsible for implementation of the goals and strategies of the General Plan, which serves as a comprehensive strategy for the management of future growth and change within the community. The Planning Division is also responsible for implementation of the City’s Development Code, processing land use and development applications, environmental compliance, housing issues, and long‐range planning.
The Building & Safety Division is responsible for building and safety standards in the design, construction, use, and occupancy, of all buildings and structures in the City of Laguna Hills. The Division provides plan checking, permitting, and inspection services for new construction, additions, renovations, alterations, and remodels, to ensure all structures meet the life‐safety standards of the Uniform Codes and related federal, state and City‐ adopted laws and ordinances.
Mission Statement
Provide effective guidance and coordination for all land planning and development activities in the City, to preserve and enhance the health, safety and welfare for all who live, work and visit Laguna Hills, in a manner that promotes a high quality of life as a primary goal.
The Department is committed to fulfilling this mission by providing the highest level of professional service to the City Council and general public, with fair and consistent implementation of the City’s policies and regulations, striving to find innovative solutions for residents and businesses, as well as larger community issues.
Functional Areas
‐ Development Application Services (Process Planning Applications for Land Use and Development; Building Permit Plan review for Building Code/ Zoning Code Compliance; Public Inquiries Regarding Land Use and Development; Environmental Compliance)
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Attachment: Bienniel Budget (3163 : Budget Study Session) ‐ Advanced Planning Services (General Plan, Specific Plan, and Development Code Amendments; Zone Changes; Participation in Regional Housing, Transportation, Environmental, and Sustainability Planning Activities and Studies; Special Studies; Monitoring Development in Adjacent Jurisdictions) ‐ Counter Services (Public Inquiries regarding Zoning, Land Use, Development, and Building Code regulations; Building Plan Check Intake; Plan Check Routing and Tracking; Permit Fee Estimation; Building Permit Issuance; Fire Prevention Submittals, Over‐The‐Counter Plans Examination; Code Compliance Requests) ‐ Inspection Services (Zoning Code Compliance; Building Code Inspections; Property Maintenance; Code Compliance)
‐ Plan Check Services (Building Permit Reviews for ADA Compliance, Building, Mechanical, Plumbing, Fire, Electrical Codes, and Energy Codes)
Budgeted Staffing
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Full‐time 6.00 7.00 7.00
Part‐time 0.87 0.00 0.00
Total 6.87 7.00 7.00
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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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Attachment: Bienniel Budget (3163 : Budget Study Session) 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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Attachment: Bienniel Budget (3163 : Budget Study Session) 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
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Community Services
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Attachment: Bienniel Budget (3163 : Budget Study Session) Community Services
Description
Community Services programs are a valuable service that the City provides to enhance the quality of life for its citizens. Laguna Hills strives to offer superior recreation programs for all ages. The Community Services Department provides recreation classes, special events, excursions, camps, athletic programs, and disability services in response to the demands of the community. The Community Services Department is also responsible for administering the City’s franchise agreement for solid waste and recycling services and animal services.
Mission Statement
Provide quality recreation programming that promotes a healthy lifestyle, self‐esteem, family life, community spirit, and public welfare.
Functional Areas
‐ Special Events (Fourth of July, Memorial Day race, Heritage Day, and seasonal celebrations) ‐ Early Childhood and Children’s Programs (Pre‐school, sports and athletics, cooking, music, art and science classes, theatre and camp Programs)
‐ Teen Programs (Personal development and physical fitness classes, special events, and volunteer opportunities)
‐ Adult Programs (Sports leagues, physical fitness, and personal development classes) ‐ Disability Services (Circle of friends program, dances, classes, and special events) ‐ Senior Programs (Physical fitness and personal development classes, and senior dial‐a‐taxi service) ‐ Historical Information (City monument site, fossil display, classes, special events, and walking tour) ‐ Solid Waste Franchise Administration (Solid waste, recycling pPrograms) ‐ Animal Services Administration (Animal control)
‐ Cultural Arts Programs (Music and theater productions) 31 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) Budgeted Staffing
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Full‐time 6.00 6.00 6.00
Part‐time 10.00 10.00 10.00
Total 16.00 16.00 16.00
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 95,500 95,500 100‐310‐695509 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
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 48,000 48,000 100‐310‐720302 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 156,024 54,736 160,000 160,000 160,000 100‐310‐910500 Equip & Mach‐CommCtr ‐ 167,500 674 34,000 3,000 100‐310‐930000 Furniture ‐ ‐ ‐ 4,000 ‐ 100‐310‐930500 Furniture‐Program Services ‐ ‐ 3,000 60,000 ‐ TOTAL EXPENDITURES 1,304,559 1,921,076 2,659,042 2,434,082 2,519,163 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 1,268,806 1,242,806 TOTALS 1,304,559 1,921,076 2,659,042 2,434,082 2,519,163 34 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 95,500 95,500
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
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Attachment: Bienniel Budget (3163 : Budget Study Session) 700000 Professional Services 16,000 16,000
‐ Paleontology consulting
720301 Contract Services ‐ Community Ctr Property Mgmt 48,000 48,000 ‐ 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 4,000 ‐
‐ Staff chairs
930500 Furniture‐Program Services 60,000 ‐
‐ New chairs for heritage room, portable dance floor
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Public Works
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Attachment: Bienniel Budget (3163 : Budget Study Session) Public Works
Description
The Public Works Department is composed of three divisions: Engineering, Public Works, and Parks.
The Engineering division provides management of the public right‐of‐way, traffic engineering, civil engineering, water quality administration and capital improvement administration. This division also provides staff support to the City’s Traffic Commission, responds to resident concerns regarding traffic safety, monitors regional transportation impacts to the community, interfaces with adjacent communities, and monitors local traffic conditions.
The Public Works division provides maintenance services for all infrastructure in the public right‐of‐way. The maintenance services, with the exception of administration and maintenance inspection, are provided on a contract basis. The Public Works maintenance function includes pavement repairs, signage, striping, concrete work and street sweeping on the 95 centerline miles of the street system, monitoring of the storm drain system, repair of bicycle trails, and maintenance of 48 traffic signals throughout the City. The division responds to resident calls regarding maintenance issues, provides weekly inspection of the local street system, prepares task orders and oversees the implementation of scheduled maintenance work.
The Parks division performs maintenance inspection and administration of contracts for landscape maintenance of the City’s 48 acres of local parks, 26 acres of sports parks, 152 acres of open space and slopes, 15 acres of median islands and parkways; graffiti removal; lighting maintenance; and a variety of repair services.
Mission Statement
Protect and preserve the public’s use and ownership of public property and rights‐of‐way throughout the City.
Provide scheduled and preventive infrastructure maintenance services within public rights‐of‐way for the benefit of the community.
Provide, create, and maintain a high‐quality park, trails and public landscape system that encourages the public’s use of park facilities and open space areas, and adds to the overall aesthetic appearance and quality of life for the residents of the City.
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Attachment: Bienniel Budget (3163 : Budget Study Session) Functional Areas
‐ Street System (Life‐cycle management of the 95‐mile street system) ‐ Traffic Control System (Monitoring of 48 signalized intersections and maintenance of 8000 signs and 4,000 pavement markings)
‐ Flood Control/Water Quality (Maintenance of drainage facilities and administration of water quality compliance)
‐ Management of the Public Right‐of‐Way (Encroachment permits, plan checking, and inspection) ‐ Traffic Engineering and Traffic Commission Support Services (Support of the Traffic Commission, traffic safety evaluation, and management of traffic control devices) ‐ Capital Improvement Administration (Planning and budgeting, design, construction management, inspection, and grant applications)
‐ Landscape Maintenance (Parks, parkways, slopes, and median islands) ‐ Open Space Maintenance (Undeveloped areas and trails and weed abatement) ‐ Urban Forestry (Tree inventory and maintenance)
Budgeted Staffing
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Full‐time 5.00 6.00 6.00
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 693,551 564,105 661,473 806,288 830,477 100‐355‐512000 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 11,761 12,114 100‐355‐521000 Retirement 98,818 78,061 70,319 92,616 97,247 100‐355‐530000 Health Insurance 86,506 87,068 115,907 133,700 137,711 100‐355‐530200 Group Life ‐ Basic 2,066 1,830 2,383 2,388 2,460 100‐355‐542000 Disability Insurance 4,378 3,871 4,106 5,164 5,319 100‐355‐610000 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 8,000 8,000 100‐355‐622000 Operating Supplies 11,559 21,047 22,000 25,000 25,000 100‐355‐623000 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 10,000 210,000 210,000 100‐355‐700041 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 44,000 44,000 100‐355‐700300 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 ‐ ‐ 125,000 130,000 130,000 100‐355‐720410 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 269,015 327,211 360,000 375,000 390,000 100‐355‐720730 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 85,000 95,000 100‐356‐700250 MOE On‐Call Engineer Services ‐ ‐ ‐ ‐ ‐ City of Laguna Hills
General Fund Expenditure ‐ Public Works
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 5,538,217 5,440,627 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 904,296 753,396 871,084 1,056,717 1,090,127 MATERIALS, SUPPLIES, & SERVICES 3,720,902 4,094,117 3,724,536 4,481,500 4,350,500 TOTALS 4,625,197 4,847,514 4,595,620 5,538,217 5,440,627 43 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 8,000 8,000
‐ Fuel expense for City owned vehicles
622000 Operating Supplies 25,000 25,000
‐ 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: Bienniel Budget (3163 : Budget Study Session) 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 210,000 210,000
‐ 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 44,000 44,000
‐ 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 130,000 130,000 ‐ 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 45 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) 720702 Tree Maintenance 375,000 390,000
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 85,000 95,000
‐ Engineering services related to traffic, streets, and signals 720420 MOE Traffic Signal Maintenance 125,000 130,000 ‐ Signal maintenance (downed poles, lights out, etc)
46 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Public Safety
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Attachment: Bienniel Budget (3163 : Budget Study Session) Public Safety
Description
The Public Safety Department includes police services, fire and emergency services, crossing guard services, and animal control services.
Police services accounts for the law enforcement contract with the Orange County Sheriff’s Department and provides a full‐time equivalent police department. Their responsibilities include protection of citizens, enforcement of laws, and crime prevention education.
Fire and emergency services are provided through the Orange County Fire Authority (OCFA). Since the City’s inception, the City has contracted with the OCFA for these services. Laguna Hills is a Structural Fire Fund city, with approximately 9.35% of every property tax dollar going directly to OCFA to fund these services.
Animal control services are provided under contract with the City of Mission Viejo. This contract provides for pet care, pet recovery, education and training for residents, licensing, adoption, population control, and other services.
Crossing guard services are provided under contract with All City Management, Inc. The purpose of this function is to provide youth safety through school crossing guards at designated intersections.
Mission Statement
The men and women of the Orange County Sheriff's Department are dedicated to the protection of all we serve.
We provide exceptional law enforcement services free from prejudice or favor, with leadership, integrity, and respect.
Functional Areas
‐ General Law Enforcement (Respond to calls for service, preventive patrol, follow‐up general and specialized investigation, and apprehension of criminal offenders)
‐ Traffic Safety (Traffic enforcement, traffic safety, DUI suppression, and collision investigation) ‐ Parking Services (Parking enforcement, citation processing, citation adjudication, and abandoned vehicle abatement)
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Attachment: Bienniel Budget (3163 : Budget Study Session) ‐ Youth Services (Drug education, teen safety programs, bicycle and pedestrian programs, and explorer program)
‐ Special Services (SWAT, narcotics enforcement, VICE/human trafficking, hazardous device section, tactical apprehension team, crisis negotiations team, canine enforcement, direct enforcement team, behavioral health bureau, school resource officer, school mobile assessment response ream, air bureau enhanced helicopter and unmanned aerial vehicle support, gang suppression, mounted patrol, major accident reconstruction team, search and rescue, and reserve bureau) ‐ Fire and Emergency Services (Full service fire department, with ambulatory services, through the Orange County Fire Authority)
‐ Crossing Guard Services (Crossing guards at designated intersections for student and pedestrian safety) Budgeted Staffing
There are no full‐time employees budgeted, as all services are contracted out. 49 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) 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 207,476 236,880 279,868 287,316 294,764 100‐420‐720800 General Law Enforcement 8,154,420 8,533,470 9,742,502 10,762,912 11,612,912 100‐420‐720821 Trauma Intervention Program 3,641 3,641 4,600 4,000 4,000 100‐420‐720822 Crossing Guard Services 84,921 122,108 130,000 161,986 166,846 100‐420‐720823 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 10,415,870 11,394,281 12,257,697 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 29,975 ‐ ‐ ‐ ‐
MATERIALS, SUPPLIES, & SERVICES 8,639,605 9,031,000 10,415,870 11,394,281 12,257,697 TOTALS 8,669,580 9,031,000 10,415,870 11,394,281 12,257,697 City of Laguna Hills
General Fund Expenditure ‐ Public Safety
For Fiscal Years 2023/2024 & 2024/2025
50 2.a
Packet Pg. 58
Attachment: Bienniel Budget (3163 : Budget Study Session) 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 287,316 294,764 ‐ Contract with Mission Viejo for Animal Control
City of Laguna Hills
Public Safety
For Fiscal Years 2023/2024 & 2024/2025
51 2.a
Packet Pg. 59
Attachment: Bienniel Budget (3163 : Budget Study Session) 720800 General Law Enforcement 10,762,912 11,612,912
‐ Contract with County of Orange for Sheriff's
720821 Trauma Intervention Program 4,000 4,000 720822 Crossing Guard Services 161,986 166,846
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
52 2.a
Packet Pg. 60
Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
General Fund Expenditures ‐
Transfers Out
53 2.a
Packet Pg. 61
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
100‐000‐790221 Transfer Out to S.M.P. Fund (2,137) 1,648 10,846 10,000 10,000 100‐000‐790451 Transfer Out to Liability Fund 7,733 ‐ 117,545 ‐ ‐ 100‐000‐790452 Transfer Out to Parks Equip. Fund 50,000 ‐ ‐ ‐ ‐ 100‐000‐790650 Transfer Out to Debt Service Fund 1,757,435 1,792,821 387,621 ‐ ‐ 100‐000‐790800 Transfer Out to Enterprise Fund ‐ ‐ 100,000 ‐ ‐ 100‐600‐790600 Transfer Out to Capital Imprv. Fund 919,223 3,400,224 2,756,317 7,636,771 500,000 TOTAL EXPENDITURES 2,732,254 5,194,693 3,372,329 7,646,771 510,000 City of Laguna Hills
General Fund Expenditure ‐ Transfers Out to Other Funds For Fiscal Years 2023/2024 & 2024/2025
54 2.a
Packet Pg. 62
Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
Other Funds
55 2.a
Packet Pg. 63
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 300,447 981,404 242,530 809,098 5,098 210‐000‐412003 Gas Tax Section 2103 240,072 241,360 251,000 280,000 290,000 210‐000‐412005 Gas Tax Section 2105 162,782 171,993 178,000 195,000 200,000 210‐000‐412006 Gas Tax Section 2106 104,011 111,401 116,000 120,000 125,000 210‐000‐412007 Gas Tax Section 2107 199,247 205,512 228,000 235,000 240,000 210‐000‐412075 Gas Tax Section 2107.5 6,000 6,000 6,000 6,000 6,000 210‐000‐470000 Interest Earnings ‐ Investments 157 4,222 8,000 10,000 10,000 TOTAL REVENUES 712,269 740,488 787,000 846,000 871,000 210‐000‐790100 Transfers Out ‐ To General Fund 1,479,362 31,313 220,432 1,650,000 150,000 TOTAL EXPENDITURES 31,313 1,479,362 220,432 1,650,000 150,000 NET CHANGE TO FUND BALANCE 680,957 (738,874) 566,568 (804,000) 721,000 ENDING FUND BALANCE 981,404 242,530 809,098 726,098 5,098 City of Laguna Hills
Gas Tax (Highway Users Tax) Fund
For Fiscal Years 2023/2024 & 2024/2025
56 2.a
Packet Pg. 64
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ 584,121 ‐ 583,657 28,657 211‐000‐412200 SB1 Road Maintenance Rehab Acct 584,112 627,548 665,000 740,000 770,000 211‐000‐470000 Interest Earnings 9 2,819 4,000 5,000 5,000 TOTAL REVENUES 584,121 630,368 669,000 745,000 775,000 211‐000‐790100 Transfer Out to General Fund ‐ 1,214,489 1,300,000 85,343 ‐ TOTAL EXPENDITURES ‐ 1,214,489 1,300,000 85,343 ‐ NET CHANGE TO FUND BALANCE 584,121 (584,121) 583,657 (555,000) 775,000 ENDING FUND BALANCE 584,121 ‐ 583,657 28,657 803,657 City of Laguna Hills
SB1 Road Maintenance and Rehabilitation Fund
For Fiscal Years 2023/2024 & 2024/2025
57 2.a
Packet Pg. 65
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ (35,000) 47,000 50,000 212‐000‐419300 Measure M2 ‐ Competitive 193,767 ‐ 235,000 200,000 ‐ 212‐000‐419500 Measure M2 ‐ Fair Share 599,270 731,430 735,000 740,000 745,000 212‐000‐470000 Interest Earnings ‐ Investments 73 929 2,000 3,000 3,000 TOTAL REVENUES 793,110 732,360 972,000 943,000 748,000 212‐000‐790100 Transfers Out ‐ To General Fund 793,110 767,360 200,000 200,000 ‐ 212‐355‐720400 Street Maintenance ‐ ‐ 475,000 510,000 530,000 212‐355‐720410 Street Sweeping ‐ ‐ 215,000 230,000 235,000 TOTAL EXPENDITURES 793,110 767,360 890,000 940,000 765,000 NET CHANGE TO FUND BALANCE ‐ (35,000) 82,000 3,000 (17,000) ENDING FUND BALANCE ‐ (35,000) 47,000 50,000 33,000 City of Laguna Hills
Measure M2 Fund
For Fiscal Years 2023/2024 & 2024/2025
58 2.a
Packet Pg. 66
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 269,223 304,849 226,998 101,317 142,317 214‐000‐418214 AB‐2766 Revenue 41,143 39,857 40,000 40,000 40,000 214‐000‐470000 Interest Earnings‐Investments 93 877 1,000 1,000 1,000 TOTAL REVENUES 41,235 40,734 41,000 41,000 41,000 214‐000‐790100 Transfers Out‐To General Fund 5,610 61,065 ‐ ‐ ‐ 214‐155‐900000 Vehicles ‐ 57,520 ‐ ‐ 60,000 214‐225‐900000 Vehicles ‐ ‐ 110,000 ‐ ‐ 214‐355‐900000 Vehicles ‐ ‐ 56,681 ‐ ‐ TOTAL EXPENDITURES 5,610 118,585 166,681 ‐ 60,000 NET CHANGE TO FUND BALANCE 35,626 (77,851) (125,681) 41,000 (19,000) ENDING FUND BALANCE 304,849 226,998 101,317 142,317 123,317 City of Laguna Hills
AQMD AB2766 Fund
For Fiscal Years 2023/2024 & 2024/2025
59 2.a
Packet Pg. 67
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 81,384 128,302 169,517 216,163 229,353 221‐000‐419221 Senior Mobility Plan Revenues 38,344 47,358 52,000 53,590 55,275 221‐000‐470000 Interest Earnings‐Investments 27 450 1,000 1,000 1,000 221‐000‐490100 Transfer In‐ General Fund (2,137) 1,648 10,846 10,000 10,000 TOTAL REVENUES 36,234 49,457 63,846 64,590 66,275 221‐310‐510000 Salaries ‐ Full‐Time (15,958) 4,283 5,000 5,000 5,000 221‐310‐512000 Salaries ‐ Part‐Time (890) ‐ ‐ ‐ ‐
221‐310‐622000 Operating Supplies 10 20 750 750 750 221‐310‐625000 Postage & Delivery 5 6 50 150 150
221‐310‐631100 Electricity ‐ Community Ctr 3,205 749 1,000 4,000 4,000 221‐310‐720000 Contract Services 2,944 3,184 10,000 40,000 40,000 221‐310‐910000 Equipment & Machinery ‐ ‐ 400 1,500 ‐ TOTAL EXPENDITURES (10,684) 8,242 17,200 51,400 49,900 NET CHANGE TO FUND BALANCE 46,918 41,215 46,646 13,190 16,375 ENDING FUND BALANCE 128,302 169,517 216,163 229,353 245,728 City of Laguna Hills
Senior Mobility Program Fund
For Fiscal Years 2023/2024 & 2024/2025
60 2.a
Packet Pg. 68
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 1,272,384 1,272,825 1,276,481 1,280,481 5,481 301‐000‐418301 CARITS ‐ Revenues ‐ ‐ ‐ ‐ ‐ 301‐000‐470000 Interest Earnings‐Investments 441 3,657 4,000 5,000 100 TOTAL REVENUES 441 3,657 4,000 5,000 100 301‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ 1,280,000 TOTAL EXPENDITURES ‐ ‐ ‐ 1,280,000 ‐ NET CHANGE TO FUND BALANCE 441 3,657 (1,275,000) 4,000 100 ENDING FUND BALANCE 1,272,825 1,276,481 1,280,481 5,481 5,581 City of Laguna Hills
CARITS Road Fund
For Fiscal Years 2023/2024 & 2024/2025
61 2.a
Packet Pg. 69
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ ‐ ‐
302‐000‐418302 CDBG Grant Revenue ‐ ‐ 100,000 ‐ ‐ 302‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES ‐ ‐ 100,000 ‐ ‐
302‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ ‐ ‐ 302‐220‐700000 Professional Services ‐ ‐ ‐ ‐ ‐
302‐220‐720000 Contract Services ‐ ‐ ‐ ‐ ‐
302‐225‐700000 Professional Services ‐ ‐ ‐ ‐ ‐
302‐225‐720000 Contract Services ‐ ‐ 100,000 ‐ ‐ TOTAL EXPENDITURES ‐ ‐ 100,000 ‐ ‐
NET CHANGE TO FUND BALANCE ‐ ‐ ‐ ‐ ‐
ENDING FUND BALANCE ‐ ‐ ‐ ‐ ‐
City of Laguna Hills
Community Development Block Grant (CDBG) Fund
For Fiscal Years 2023/2024 & 2024/2025
62 2.a
Packet Pg. 70
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 19,961 19,430 8,548 16,748 524 305‐000‐436000 Recycling Revenues ‐ 8,022 8,100 9,000 9,000 305‐000‐470000 Interest Earnings‐Investments 7 32 100 100 100 TOTAL REVENUES 7 8,054 8,200 9,100 9,100 305‐355‐622000 Operating Supplies 538 1,121 ‐ 4,000 4,000 305‐355‐700000 Professional Services ‐ ‐ ‐ ‐ ‐
305‐355‐910000 Equipment & Machinery ‐ 17,814 ‐ 21,324 5,624 TOTAL EXPENDITURES 538 18,935 ‐ 25,324 9,624 NET CHANGE TO FUND BALANCE (531) (10,882) 8,200 (16,224) (524) ENDING FUND BALANCE 19,430 8,548 16,748 524 0 City of Laguna Hills
Beverage Recycling Fund
For Fiscal Years 2023/2024 & 2024/2025
63 2.a
Packet Pg. 71
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 5,041 7,043 9,069 53,950 18,950 306‐000‐436000 Recycling Revenues 2,000 150,000 2,000 150,000 150,000 306‐000‐470000 Interest Earnings‐Investments 2 26 200 300 300 TOTAL REVENUES 2,002 150,200 2,026 150,300 150,300 306‐355‐622000 Operating Supplies ‐ ‐ ‐ ‐ ‐
306‐355‐700000 Professional Services ‐ ‐ 105,319 185,300 169,250 306‐355‐720000 Contract Services ‐ ‐ ‐ ‐ ‐
TOTAL EXPENDITURES ‐ ‐ 105,319 185,300 169,250 NET CHANGE TO FUND BALANCE 2,002 2,026 44,881 (35,000) (18,950) ENDING FUND BALANCE 7,043 9,069 53,950 18,950 0 City of Laguna Hills
CR&R Recycling Fee Fund
For Fiscal Years 2023/2024 & 2024/2025
64 2.a
Packet Pg. 72
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 66,433 71,151 18,778 18,978 19,178 307‐000‐436000 Recycling Revenues 115,898 115,587 100,000 100,000 100,000 307‐000‐470000 Interest Earnings‐Investments 41 92 200 200 200 TOTAL REVENUES 115,940 115,679 100,200 100,200 100,200 307‐250‐622000 Operating Supplies 155 ‐ ‐ ‐ ‐ 307‐355‐620000 Office Supplies 80 ‐ 40,000 60,000 60,000 307‐355‐700000 Professional Services 110,987 168,052 60,000 40,000 40,000 307‐355‐720000 Contract Services ‐ ‐ ‐ ‐ ‐ TOTAL EXPENDITURES 111,222 168,052 100,000 100,000 100,000 NET CHANGE TO FUND BALANCE 4,718 (52,373) 200 200 200 ENDING FUND BALANCE 71,151 18,778 18,978 19,178 19,378 City of Laguna Hills
C & D Forfeited Deposits Fund
For Fiscal Years 2023/2024 & 2024/2025
65 2.a
Packet Pg. 73
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ 44,872 24,972 0 309‐000‐436000 Recycling Revenues ‐ 44,821 ‐ ‐ ‐ 309‐000‐470000 Interest Earnings‐Investments ‐ 51 100 ‐ ‐ TOTAL REVENUES ‐ 44,872 100 ‐ ‐ 309‐250‐622000 Operating Supplies ‐ ‐ ‐ 24,972 ‐ 309‐250‐700000 Professional Services ‐ ‐ ‐ ‐ ‐
309‐250‐910000 Equipment & Machinery ‐ ‐ ‐ ‐ ‐
309‐355‐622000 Operating Supplies ‐ ‐ ‐ ‐ ‐
309‐355‐700000 Professional Services ‐ ‐ 20,000 ‐ ‐ 309‐355‐910000 Equipment & Machinery ‐ ‐ ‐ ‐ ‐
TOTAL EXPENDITURES ‐ ‐ 20,000 24,972 ‐ NET CHANGE TO FUND BALANCE ‐ 44,872 (19,900) (24,972) ‐ ENDING FUND BALANCE ‐ 44,872 24,972 0 0 City of Laguna Hills
SB 1383 Grant Fund
For Fiscal Years 2023/2024 & 2024/2025
66 2.a
Packet Pg. 74
Attachment: Bienniel Budget (3163 : Budget Study Session) 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 20,000 311‐000‐452200 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 ‐ ‐ ‐ 2,000,000 ‐ 311‐000‐790600 Transfers Out ‐ Capital Imprv ‐ ‐ ‐ ‐ ‐ TOTAL EXPENDITURES ‐ ‐ ‐ 2,000,000 ‐ NET CHANGE TO FUND BALANCE ‐ ‐ 2,020,000 (2,000,000) ‐ ENDING FUND BALANCE ‐ ‐ 2,020,000 20,000 20,000 City of Laguna Hills
Park In‐Lieu Fee Fund (VALH MGP)
For Fiscal Years 2023/2024 & 2024/2025
67 2.a
Packet Pg. 75
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 15,187 21,023 26,798 26,948 27,098 312‐000‐442000 Building Related Permits 5,832 5,706 5,000 5,000 5,000 312‐000‐470000 Interest Earnings 4 69 150 150 150
TOTAL REVENUES 5,836 5,775 5,150 5,150 5,150 312‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ ‐ ‐ 312‐225‐700000 Professional Services ‐ ‐ ‐ ‐ ‐
312‐230‐510000 Salaries ‐ Full‐Time ‐ ‐ ‐ ‐ ‐
312‐230‐622000 Operating Supplies ‐ ‐ ‐ ‐ ‐
312‐230‐700000 Professional Services ‐ ‐ 5,000 5,000 5,000 312‐230‐910000 Equipment & Machinery ‐ ‐ ‐ ‐ ‐
TOTAL EXPENDITURES ‐ ‐ 5,000 5,000 5,000 NET CHANGE TO FUND BALANCE 5,836 5,775 150 150 150 ENDING FUND BALANCE 21,023 26,798 26,948 27,098 27,248 City of Laguna Hills
CASp Fund
For Fiscal Years 2023/2024 & 2024/2025
68 2.a
Packet Pg. 76
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 342,437 342,556 343,540 346,540 ‐ 322‐000‐418400 Grants & Contributions ‐ ‐ ‐ ‐ ‐ 322‐000‐470000 Interest Earnings‐Investments 119 984 3,000 3,460 ‐ TOTAL REVENUES 119 984 3,000 3,460 ‐ 322‐000‐790100 Transfers Out‐To General Fund ‐ ‐ ‐ 350,000 ‐ 322‐310‐695000 CommunityAsstnc/PublicRelation ‐ ‐ ‐ ‐ ‐ 322‐320‐950000 Capital Improvements ‐ ‐ ‐ ‐ ‐ 322‐355‐700000 Professional Services ‐ ‐ ‐ ‐ ‐ 322‐355‐950000 Capital Improvements ‐ ‐ ‐ ‐ ‐ TOTAL EXPENDITURES ‐ ‐ ‐ 350,000 ‐ NET CHANGE TO FUND BALANCE 119 984 (346,540) 3,000 ‐ ENDING FUND BALANCE 342,556 343,540 346,540 ‐ ‐ City of Laguna Hills
Water Conservation Fund
For Fiscal Years 2023/2024 & 2024/2025
69 2.a
Packet Pg. 77
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 88,155 88,185 (130,237) ‐ ‐ 400‐000‐418400 Grants & Contributions ‐ ‐ 418,713 ‐ ‐ 400‐000‐424000 Grants ‐ Federal Funds ‐ 10,652 ‐ ‐ ‐ 400‐000‐459005 Various Contributions ‐ Offset Expense ‐ 6,914 ‐ ‐ ‐ 400‐000‐459007 Private Donations for Public Improveme ‐ 2,945 ‐ ‐ ‐ 400‐000‐459017 Contributions to Heritage Day ‐ ‐ ‐ ‐ ‐ 400‐000‐470000 Interest Earnings‐Investments 30 290 ‐ ‐ ‐ TOTAL REVENUES 30 20,802 418,713 ‐ ‐ 400‐000‐790100 Transfers Out‐To General Fund ‐ 239,224 288,476 ‐ ‐ TOTAL EXPENDITURES ‐ 239,224 288,476 ‐ ‐ NET CHANGE TO FUND BALANCE 30 (218,422) 130,237 ‐ ‐ ENDING FUND BALANCE 88,185 (130,237) ‐ ‐ ‐ City of Laguna Hills
Grants & Contributions Fund
For Fiscal Years 2023/2024 & 2024/2025
70 2.a
Packet Pg. 78
Attachment: Bienniel Budget (3163 : Budget Study Session) 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 72,180 193,180 194,880 401‐000‐418400 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 1,700 1,700 TOTAL REVENUES 25 121,000 207 1,700 1,700 401‐000‐790100 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 1,700 1,700 ENDING FUND BALANCE 71,973 72,180 193,180 194,880 196,580 City of Laguna Hills
Public Art Fund
For Fiscal Years 2023/2024 & 2024/2025
71 2.a
Packet Pg. 79
Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ 355,000 361,000 411‐000‐418400 Grants & Contributions ‐ ‐ ‐ ‐ ‐ 411‐000‐452300 Developer Public Art Fee ‐ ‐ 350,000 ‐ ‐ 411‐000‐456002 Sale of PublicArt Reproduction ‐ ‐ ‐ ‐ ‐ 411‐000‐470000 Interest Earnings‐Investments ‐ ‐ 5,000 6,000 6,000 TOTAL REVENUES ‐ ‐ 355,000 6,000 6,000 411‐000‐790100 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 ‐ ‐ 355,000 6,000 6,000 ENDING FUND BALANCE ‐ ‐ 355,000 361,000 367,000 City of Laguna Hills
Public Art Fund (VALH MGP)
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ ‐ ‐
421‐000‐419001 Allocation ‐ State COPS Funds 156,731 161,285 150,000 150,000 150,000 421‐000‐470000 Interest Earnings‐Investments 22 403 750 1,000 1,000 TOTAL REVENUES 156,753 161,688 150,750 151,000 151,000 421‐000‐790100 Transfers Out‐To General Fund 156,753 161,688 150,750 151,000 151,000 TOTAL EXPENDITURES 156,753 161,688 150,750 151,000 151,000 NET CHANGE TO FUND BALANCE ‐ ‐ ‐ ‐ ‐
ENDING FUND BALANCE ‐ ‐ ‐ ‐ ‐
City of Laguna Hills
State COPS (SLESF) Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ ‐ ‐
432‐000‐424003 Federal Grant ‐ ARPA Funds ‐ 3,732,689 3,732,689 ‐ ‐ 432‐000‐470000 Interest income ‐ 10,723 ‐ ‐ ‐ TOTAL REVENUES ‐ 3,743,412 3,732,689 ‐ ‐ 432‐000‐790100 Transfers Out To General Fund ‐ 3,743,412 3,732,689 ‐ ‐ TOTAL EXPENDITURES ‐ 3,743,412 3,732,689 ‐ ‐ NET CHANGE TO FUND BALANCE ‐ ‐ ‐ ‐ ‐
ENDING FUND BALANCE ‐ ‐ ‐ ‐ ‐
City of Laguna Hills
American Rescue Plan Act (ARPA) Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 193,600 200,000 132,455 100,000 100,000 451‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ 451‐000‐490100 Transfer In‐ General Fund 7,733 ‐ 117,545 ‐ ‐ TOTAL REVENUES 7,733 ‐ 117,545 ‐ ‐ 451‐155‐692000 Claims & Settlements ‐ ‐ 100,000 ‐ ‐ 451‐155‐700011 Legal Services‐Litigation 1,333 67,545 50,000 ‐ ‐ TOTAL EXPENDITURES 1,333 67,545 150,000 ‐ ‐ NET CHANGE TO FUND BALANCE 6,400 (67,545) (32,455) ‐ ‐ ENDING FUND BALANCE 200,000 132,455 100,000 100,000 100,000 City of Laguna Hills
Liability Self Insurance Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 315,700 365,700 365,700 65,700 65,700 452‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ 452‐000‐490100 Transfer In‐ General Fund 50,000 ‐ ‐ ‐ ‐ TOTAL REVENUES 50,000 ‐ ‐ ‐ ‐ 452‐000‐790100 Transfers Out‐To General Fund ‐ ‐ 300,000 ‐ ‐ TOTAL EXPENDITURES ‐ ‐ 300,000 ‐ ‐ NET CHANGE TO FUND BALANCE 50,000 ‐ (300,000) ‐ ‐ ENDING FUND BALANCE 365,700 365,700 65,700 65,700 65,700 City of Laguna Hills
Parks Equipment Maintenance Reserve Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 200,000 120,000 120,000 20,000 20,000 454‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ 454‐000‐490100 Transfer In‐ General Fund ‐ ‐ ‐ ‐ ‐
TOTAL REVENUES ‐ ‐ ‐ ‐ ‐
454‐000‐790100 Transfers Out‐To General Fund 80,000 ‐ 100,000 ‐ ‐ TOTAL EXPENDITURES 80,000 ‐ 100,000 ‐ ‐ NET CHANGE TO FUND BALANCE (80,000) ‐ (100,000) ‐ ‐ ENDING FUND BALANCE 120,000 120,000 20,000 20,000 20,000 City of Laguna Hills
Sports Complex Equipment Maintenance Reserve Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 325,000 120,000 120,000 20,000 20,000 455‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ 455‐000‐490100 Transfer In‐ General Fund ‐ ‐ ‐ ‐ ‐
TOTAL REVENUES ‐ ‐ ‐ ‐ ‐
455‐000‐790100 Transfers Out‐To General Fund 205,000 ‐ 100,000 ‐ ‐ TOTAL EXPENDITURES 205,000 ‐ 100,000 ‐ ‐ NET CHANGE TO FUND BALANCE (205,000) ‐ (100,000) ‐ ‐ ENDING FUND BALANCE 120,000 120,000 20,000 20,000 20,000 City of Laguna Hills
Community Center Equipment Maintenance Reserve Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 104,959 104,959 31,771 31,771 ‐ 456‐000‐470000 Interest Earnings‐Investments ‐ ‐ ‐ ‐ ‐ 456‐000‐490100 Transfer In‐ General Fund ‐ ‐ ‐ ‐ ‐
TOTAL REVENUES ‐ ‐ ‐ ‐ ‐
456‐000‐790100 Transfers Out‐To General Fund ‐ 73,188 ‐ 31,771 ‐ TOTAL EXPENDITURES ‐ 73,188 ‐ 31,771 ‐ NET CHANGE TO FUND BALANCE ‐ (73,188) ‐ (31,771) ‐ ENDING FUND BALANCE 104,959 31,771 31,771 ‐ ‐ City of Laguna Hills
Storm Drain / Slope Repair Reserve Fund
For Fiscal Years 2023/2024 & 2024/2025
79 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE ‐ ‐ ‐ ‐ ‐ 600‐000‐490100 Transfer In‐ General Fund 919,223 3,400,224 2,756,317 7,636,771 500,000 600‐000‐490430 Transfers in from CARES Act Fund 105,397 ‐ ‐ ‐ ‐ TOTAL REVENUES 1,024,620 3,400,224 2,756,317 7,636,771 500,000 600‐251‐950101 Annual Street Maintenance 2,664,626 14,825 ‐ 400,000 ‐ 600‐251‐950106 Concrete/Sidewalk Repairs ‐ ‐ 235,000 265,000 150,000 600‐251‐950109 La Paz Road Pavement Rehabilitation ‐ ‐ ‐ 550,000 ‐ 600‐251‐950112 Traffic Signals 75,652 ‐ ‐ ‐ ‐ 600‐251‐950153 Replacement of ILSNS ‐ ‐ ‐ 125,000 ‐ 600‐251‐950168 Traffic Signal lmprov Coordination 31,313 29,225 1,280,000 70,775 ‐ 600‐251‐950170 Access Ramps ‐ ‐ ‐ 100,000 ‐ 600‐251‐950181 Oso Parkway Pavement Rehabilitation ‐ ‐ ‐ 1,885,000 ‐ 600‐251‐950184 LaPazWidening (McIntyre‐Cabot) ‐ ‐ 100,000 ‐ 100,000 600‐252‐950211 Pickleball Courts at Comm. Center ‐ ‐ ‐ 200,000 ‐ 600‐252‐950213 Splash Pad at Comm. Center ‐ ‐ ‐ 1,300,000 ‐ 600‐252‐950237 Parks Refurbishment Project 3,585 238,068 1,933 ‐ ‐ 600‐252‐950238 Community Ctr & Sports Field Renova 22,344 ‐ 252,656 ‐ 250,000 600‐252‐950241 General Park Renovations ‐ ‐ 300,000 ‐ ‐ 600‐253‐950309 Laguna Hills Drive Median Island ‐ ‐ ‐ 750,000 ‐ 600‐254‐950403 Misc Storms Drains ‐ 73,188 ‐ 31,771 ‐ 600‐254‐950410 NPDES Permit & Fees 152,905 152,840 200,000 ‐ ‐ 600‐254‐950412 Water Quality Improvements 250,000 ‐ 250,000 250,000 ‐ 600‐255‐950505 Civic Center Improvements 279,777 5,610 850,000 ‐ ‐ 600‐255‐950513 Community Center Renovation 385,321 104,900 4,800 500,000 ‐ 600‐255‐950514 Sports Complex Renovations ‐ ‐ 100,000 ‐ ‐ 600‐255‐950516 Touchless Facility Upgrades 105,410 ‐ ‐ ‐ ‐ 600‐255‐950517 El Toro Rd Bus Shelter @ PDV ‐ 36,633 ‐ ‐ ‐ 600‐255‐950518 Automated License Plate Readers ‐ 55,000 50,000 ‐ ‐ 600‐255‐950519 Holiday Pavilion Landscape ‐ 10,521 ‐ ‐ ‐ 600‐256‐950622 Luna Bonita Slope Renovation ‐ 69,338 4,919 ‐ ‐ TOTAL EXPENDITURES 1,024,620 3,400,224 2,756,317 7,636,771 500,000 NET CHANGE TO FUND BALANCE ‐ ‐ ‐ ‐ ‐ ENDING FUND BALANCE ‐ ‐ ‐ ‐ ‐ City of Laguna Hills
Capital Improvement Project Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 1,831,729 1,810,911 1,787,496 1,445,955 1,068,333 650‐000‐470000 Interest Earnings ‐ Investments 10,670 (16,315) 47,840 10,000 10,000 650‐000‐490100 Transfer In ‐ General Fund 1,757,435 1,792,821 2,041 ‐ ‐ TOTAL REVENUES 1,768,104 1,776,506 49,881 10,000 10,000 650‐000‐680000 Interest Expense 206,881 127,881 44,381 30,581 15,938 650‐000‐681000 Principal 1,580,000 1,670,000 345,000 355,000 375,000 650‐000‐790100 Transfer Out to General Fund ‐ ‐ ‐ ‐ 685,354 650‐000‐791000 Other Financing Uses 2,041 2,041 2,041 2,041 2,041 TOTAL EXPENDITURES 1,788,922 1,799,922 391,422 387,622 1,078,333 NET CHANGE TO FUND BALANCE (20,818) (23,416) (341,541) (377,622) (1,068,333) ENDING FUND BALANCE 1,810,911 1,787,496 1,445,955 1,068,333 ‐ City of Laguna Hills
Debt Service Fund
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) FY 20/21
Actuals
FY 21/22
Actuals
FY 22/23
Budget /
Estimate
FY 23/24
Request
FY 24/25
Request
BEGINNING FUND BALANCE 6,489,951 5,796,325 5,768,385 5,018,420 5,018,420 800‐000‐455001 Rental Fees 1,161,834 1,189,964 1,216,741 n/a n/a 800‐000‐455002 Deferred Revenue (5,174) 4,743 ‐ n/a n/a 800‐000‐455003 CAM Revenues 78,633 111,534 130,661 n/a n/a 800‐000‐455005 Late Revenue Fee ‐ 1,628 ‐ n/a n/a 800‐000‐455008 Contra Rent Revenue (549,965) (549,965) (549,965) n/a n/a 800‐000‐455009 NSF Revenue 75 ‐ ‐ n/a n/a 800‐000‐455010 Contra CAM Revenue (83,523) (101,398) (103,355) n/a n/a 800‐000‐455011 CAM Rec Revenue 16,672 16,507 ‐ n/a n/a 800‐000‐455012 GASB 87 ‐ Lease Clearing Revenue ‐ (418,549) ‐ n/a n/a 800‐000‐455014 GASB 87 ‐ Other Revenue ‐ 168,002 ‐ n/a n/a 800‐000‐455015 GASB 87 ‐ Lease Revenue ‐ 257,208 ‐ n/a n/a 800‐000‐458000 Other Current Service Fees ‐ 78 ‐ n/a n/a 800‐000‐458001 EV Charging Station Service Charges ‐ 2,765 ‐ n/a n/a 800‐000‐470000 Interest Earnings‐Investments 47 76 ‐ n/a n/a 800‐000‐470010 GASB 87 ‐ Interest Revenue ‐ 23,065 ‐ n/a n/a TOTAL REVENUES 618,598 705,659 694,082 ‐ ‐ 800‐000‐696100 Direct/Operating Expenses 534,360 607,247 641,612 n/a n/a 800‐000‐696101 Other Expenses‐ Admin & Other Indirec 20,016 27,650 52,435 n/a n/a 800‐000‐696102 Depreciation Expense 757,849 98,703 750,000 n/a n/a TOTAL EXPENDITURES 1,312,224 733,599 1,444,047 ‐ ‐ NET CHANGE TO FUND BALANCE (693,626) (27,940) (749,965) ‐ ‐ ENDING FUND BALANCE 5,796,325 5,768,385 5,018,420 5,018,420 5,018,420 Note: The budget for the Civic Center is produced in conjuction with Essex Management and the Public Works department. This fund's budget will be proposed at a future date.
Note: This fund is classified as an Enterprise Fund, and uses a full‐accrual method of accounting. This means that the Fund Balance above includes the value of the civic center land and building, and is not available to be spent.
City of Laguna Hills
Enterprise Fund ‐ Civic Center
For Fiscal Years 2023/2024 & 2024/2025
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Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
Capital Improvement Projects
83 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) # Project Name
Estimated
7 Year Cost Funding Source FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 FY 27‐28 FY 28‐29 Future Gas Tax ‐ HUTA ‐ 1,600,000 400,000 ‐ 1,600,000 ‐ 1,600,000 Gas Tax ‐ SB1 RMRA ‐ ‐ 1,300,000 ‐ 1,300,000 ‐ 1,300,000 Total 400,000 ‐ 2,900,000 ‐ 2,900,000 ‐ 2,900,000 Gas Tax ‐ HUTA 115,000 150,000 150,000 150,000 150,000 150,000 1,000,000 SVUSD Cost Share 150,000 ‐ ‐ ‐ ‐ ‐ ‐
Total 265,000 150,000 150,000 150,000 150,000 150,000 1,000,000 109 La Paz Road Pavement Rehabilitation $ Gas Tax ‐ HUTA 550,000 550,000 ‐ ‐ ‐ ‐ ‐ ‐ 153 Replacement of Internally Illuminated Street
Name Signs $ General Fund 500,000 125,000 ‐ 125,000 ‐ 125,000 ‐ 125,000 Gas Tax ‐ HUTA ‐ ‐ 75,000 ‐ 75,000 ‐ 75,000 CARITS 1,280,000 ‐ ‐ ‐ ‐ ‐ ‐
Total 1,280,000 ‐ 75,000 ‐ 75,000 ‐ 75,000 170 Access Ramps $ General Fund 100,000 100,000 ‐ ‐ ‐ ‐ ‐ ‐ Gas Tax ‐ HUTA 585,000 ‐ ‐ ‐ ‐ ‐ ‐
Gas Tax ‐ SB1 RMRA 1,300,000 ‐ ‐ ‐ ‐ ‐ ‐
Total 1,885,000 ‐ ‐ ‐ ‐ ‐ ‐
184 La Paz Road Widening $ General Fund 100,000 ‐ 100,000 ‐ ‐ ‐ ‐ ‐ 211 Pickleball Courts at the Community Center
Park $ Quimby Act 200,000 200,000 ‐ ‐ ‐ ‐ ‐ ‐ 213 Splash Pad at Community Center Park $ Quimby Act 1,300,000 1,300,000 ‐ ‐ ‐ ‐ ‐ ‐ 238 Community Center and Sports Complex Field
Renovations $ General Fund 750,000 ‐ 250,000 ‐ 250,000 ‐ 250,000 ‐ General Fund 400,000 ‐ ‐ ‐ ‐ ‐ ‐
Funds on Deposit from MNWD 350,000 ‐ ‐ ‐ ‐ ‐ ‐ Total 750,000 ‐ ‐ ‐ ‐ ‐ ‐
403 Storm Drain / Slope Repairs $ Capital Reserve Fund (Fund 456) 31,771 31,771 ‐ ‐ ‐ ‐ ‐ ‐ General Fund 50,000 ‐ 50,000 ‐ 50,000 ‐ 50,000 Measure M2 ‐ Comp. Grant 200,000 ‐ 200,000 ‐ 200,000 ‐ 200,000 Total 250,000 ‐ 250,000 ‐ 250,000 ‐ 250,000 513 Community Center Renovations $ Quimby Act Funds 500,000 500,000 ‐ ‐ ‐ ‐ ‐ ‐ Grand Totals 20,286,771 $ $ 7,636,771 $ 500,000 $ 3,500,000 $ 400,000 $ 3,500,000 $ 400,000 $ 4,350,000 Total by Funding Sources 7‐Year Total FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 FY 27‐28 FY 28‐29 Future Capital Reserve Funds 31,771 31,771 ‐ ‐ ‐ ‐ ‐ ‐ CARITS 1,280,000 1,280,000 ‐ ‐ ‐ ‐ ‐ ‐ Funds on Deposit from MNWD 350,000 350,000 ‐ ‐ ‐ ‐ ‐ ‐ Gas Tax ‐ HUTA 8,425,000 1,650,000 150,000 1,825,000 150,000 1,825,000 150,000 2,675,000 Gas Tax ‐ SB1 RMRA 5,200,000 1,300,000 ‐ 1,300,000 ‐ 1,300,000 ‐ 1,300,000 General Fund 2,050,000 675,000 350,000 175,000 250,000 175,000 250,000 175,000 Measure M2 Competitive 800,000 200,000 ‐ 200,000 ‐ 200,000 ‐ 200,000 Quimby Act 2,000,000 2,000,000 ‐ ‐ ‐ ‐ ‐ ‐ SVUSD Cost Share 150,000 150,000 ‐ ‐ ‐ ‐ ‐ ‐ Grand Totals 20,286,771 $ $ 7,636,771 $ 500,000 $ 3,500,000 $ 400,000 $ 3,500,000 $ 400,000 $ 4,350,000 412 Water Quality Improvements $ 1,000,000
181 Oso Parkway Pavement Rehabilitation $ 1,885,000 309 Laguna Hills Drive Median Island $ 750,000 106 Citywide Concrete Repair Project $ 2,015,000
168 Traffic Signal Improvements/Coordination
Projects $ 1,505,000
City of Laguna Hills
Capital Improvement Projects
For Fiscal Years 2023‐24 through 2028‐29
101 Citywide Local Street Rehabilitation Project 9,100,000 $ 84 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 101
PROJECT NAME: Citywide Local Street Rehabilitation Project DESCRIPTION:
ESTIMATED COST: $ 9,100,000 GL Account: 600‐251‐950101 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ Gas Tax HUTA 400,000
FY 24‐25 $ ‐
FY 25‐26 $ 2,900,000 $1.6M Gas Tax & $1.3 SB1 RMRA
FY 26‐27 $ ‐
FY 27‐28 $ 2,900,000 $1.6M Gas Tax & $1.3 SB1 RMRA
FY 28‐29 $ ‐
Future $ 2,900,000 $1.6M Gas Tax & $1.3 SB1 RMRA
TOTAL $ 9,100,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Pavement maintenance and resurfacing of all of the City's residential and collector (local) streets on an approximate six‐year return cycle. 85 2.a
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 106
PROJECT NAME: Citywide Concrete Repair Project
DESCRIPTION:
ESTIMATED COST: $ 2,015,000 GL Account: 600‐251‐950106 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ $115k Gas Tax / $150k SVUSD Cost Share 265,000 FY 24‐25 $ Gas Tax 150,000
FY 25‐26 $ Gas Tax 150,000
FY 26‐27 $ Gas Tax 150,000
FY 27‐28 $ Gas Tax 150,000
FY 28‐29 $ Gas Tax 150,000
Future $ Gas Tax 1,000,000
TOTAL $ 2,015,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
As‐needed removal and replacement of deficient sidewalk, ramps and walkways, removal and replacement of curb and gutter, driveway aprons, and driveways within the public right‐of‐way, or the grinding of uplifted sidewalk panels within the public right‐of‐way.
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 109
PROJECT NAME: La Paz Road Pavement Rehabilitation
DESCRIPTION:
ESTIMATED COST: $ 550,000 GL Account: 600‐251‐950109 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 550,000 $ Gas Tax HUTA
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 550,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Pavement rehabilitation of La Paz Road from West City Limits to Alameda Avenue.
Work to include pavement removals/rehabilitation, curb and gutter repairs, sidewalk repairs, access ramp construction, asphalt concrete overlay, and striping.
Project length: 3300 LF.
87 2.a
Packet Pg. 95
Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 153
PROJECT NAME: Replacement of Internally Illuminated Street Name Signs DESCRIPTION:
ESTIMATED COST: $ 500,000 GL Account: 600‐251‐950153 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 125,000 $ General Fund
FY 24‐25
FY 25‐26 125,000 $ General Fund
FY 26‐27
FY 27‐28 125,000 $ General Fund
FY 28‐29
Future 125,000 $ General Fund
TOTAL $ 500,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Replace antiquated and deteriorated fluorescent tube internally illuminated street name signs (ILSNS) with light emitting diode (LED) modern signs with updated street names on all signs.
PASEO DE VALENCIA
CITY OF LAGUNA HILLS
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 168
PROJECT NAME: Traffic Signal Improvements/Coordination Projects DESCRIPTION:
ESTIMATED COST: $ 1,505,000 GL Account: 600‐251‐950168 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ CARITS Road Fund 1,280,000
FY 24‐25
FY 25‐26 $ Gas Tax 75,000
FY 26‐27
FY 27‐28 $ Gas Tax 75,000
FY 28‐29
Future $ Gas Tax 75,000
TOTAL $ 1,505,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
This project will replace antiquated video detection systems at 25 intersections with new radar detection in FY 2023‐2024, and will interconnect traffic signals, provide for timing/coordination plans, synchronize traffic signals and connect individual locations to a central control.
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 170
PROJECT NAME: Access Ramps
DESCRIPTION:
ESTIMATED COST: $ 100,000 GL Account: 600‐251‐950170 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 100,000 $ General Fund
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 100,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Installation of access ramps meeting Federal and State approved design standards at all intersections as required by the Americans with Disability Act.
Approximately 1000 ramps will eventually be constructed for all intersections in the City not currently meeting the required standards. This project can be phased over several years.
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 181
PROJECT NAME: Oso Parkway Pavement Rehabilitation
DESCRIPTION:
ESTIMATED COST: $ 1,885,000 GL Account: 600‐251‐950181 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ $585k Gas Tax & $1.3M SB1 RMRA 1,885,000
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 1,885,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Pavement rehabilitation of Oso Parkway from Cabot Road to West City Limits.
Work to include pavement removals/rehabilitation, curb and gutter repairs, sidewalk repairs, access ramp construction, asphalt concrete overlay, and striping.
Project length: 9200 LF.
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Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 184
PROJECT NAME: La Paz Road Widening
DESCRIPTION:
ESTIMATED COST: $ 100,000 GL Account: 600‐251‐950184 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24
FY 24‐25 100,000 $ General Fund
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 100,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
The widening of easterly bound La Paz Road from McIntrye Street to Cabot Road to add a third through lane. Right of way acquisition will be required. 92 2.a
Packet Pg. 100 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 211
PROJECT NAME: Pickleball Courts at the Community Center Park DESCRIPTION:
ESTIMATED COST: $ 200,000 GL Account: 600‐252‐950211 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 200,000 $ Quimby Act Funds
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 200,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
This project provides for the construction of new pickleball courts at the Community Center and Sports Park.
93 2.a
Packet Pg. 101 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 213
PROJECT NAME: Splash Pad at Community Center Park
DESCRIPTION:
ESTIMATED COST: $ 1,300,000 GL Account: 600‐252‐950213 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ Quimby Act Funds 1,300,000
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 1,300,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
This project provides for the construction of a new splash pad the Community Center and Sports Park.
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Packet Pg. 102 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 238
PROJECT NAME: Community Center and Sports Complex Field Renovations DESCRIPTION:
ESTIMATED COST: $ 750,000 GL Account: 600‐252‐950238 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24
FY 24‐25 250,000 $ General Fund
FY 25‐26
FY 26‐27 250,000 $ General Fund
FY 27‐28
FY 28‐29 250,000 $ General Fund
Future
TOTAL $ 750,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Replacement of sports turf at the Community Center and Sports Complex on two soccer fields every other year and as needed irrigation and drainage modifications/reconstruction. The baseball fields at the Community Center and at Cabot Park receive additional maintenance at the same time. 95 2.a
Packet Pg. 103 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 309
PROJECT NAME: Laguna Hills Drive Median Island
DESCRIPTION:
ESTIMATED COST: $ 750,000 GL Account: 600‐253‐950309 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 750,000 $ $400k General Fund & $350k MNWD deposit FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 750,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Construct landscaping within the vacant raised median island on Laguna Hills Drive from Paseo de Valencia to 800' e/o Indian Hill Lane per City Landscape Guidelines. Project length: 1,900 LF.
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Packet Pg. 104 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 403
PROJECT NAME: Storm Drain / Slope Repairs
DESCRIPTION:
ESTIMATED COST: $ 31,771 GL Account: 600‐254‐950403 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 31,771 $ Capital Reserve Fund (Fund 456) FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 31,771
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Stand‐by funding for drainage or slope repair projects resulting from storm events causing unexpected infrastructure impacts.
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Packet Pg. 105 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 412
PROJECT NAME: Water Quality Improvements
DESCRIPTION:
ESTIMATED COST: $ 1,000,000 GL Account: 600‐254‐950412 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 $ $50k General Fund & $200k M2 Grant 250,000 FY 24‐25
FY 25‐26 $ $50k General Fund & $200k M2 Grant 250,000 FY 26‐27
FY 27‐28 $ $50k General Fund & $200k M2 Grant 250,000 FY 28‐29
Future $ $50k General Fund & $200k M2 Grant 250,000 TOTAL $ 1,000,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
Install debris gates at inlets to catch basins, and in‐basin trash screens, at approximately 600 storm drain entry locations throughout the City to reduce the influx of litter, leaves and soil into the storm drain system. 98 2.a
Packet Pg. 106 Attachment: Bienniel Budget (3163 : Budget Study Session) PROJECT NUMBER: 513
PROJECT NAME: Community Center Renovations
DESCRIPTION:
ESTIMATED COST: $ 500,000 GL Account: 600‐255‐950513 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 500,000 $ Quimby Act Funds
FY 24‐25
FY 25‐26
FY 26‐27
FY 27‐28
FY 28‐29
Future
TOTAL $ 500,000
City of Laguna Hills
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2028‐29
This project provides for various maintenance and equipment replacement at the Community Center building including replacement/modification of exterior doors to meet ADA compliance, backup generator, electrical system upgrades, fire panel replacement, refurbishment of the dance room floor, upgrades to the Heritage Room floors and stage floor, new storage loft/racking system in gym storage room, scoreboard replacement for gym, addition of air conditioning to gym, painting and restoration of metal fencing, restroom fixture and surface enhancements and replacements
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Packet Pg. 107 Attachment: Bienniel Budget (3163 : Budget Study Session) Fiscal Years
2023 2024 & 2024/2025
Appendix
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Packet Pg. 108 Attachment: Bienniel Budget (3163 : Budget Study Session) Budget Glossary
ACCOUNTABILITY: The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry ‐‐ to justify the raising of public resources and the purposes for which they are used.
ACCRUAL BASIS: Revenues are recognized when earned, and expenses are recognized when incurred.
APPROPRIATED BUDGET: The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes.
APPROPRIATION: Amount of money budgeted for a given program. Appropriations do not mean the money will be fully expended but are the means by which legal authority is given to expend public monies.
ASSETS: Property which has monetary value and is owned by a government.
AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of management’s internal accounting controls and is intended to: (1) ascertain whether financial statements fairly present financial position and results of operations; (2) test whether transactions have been legally performed; (3) identify areas for possible improvements in accounting practices and procedures; (4) ascertain whether transactions have been recorded accurately and consistently; and (5) ascertain the stewardship of officials responsible for governmental resources.
BALANCED BUDGET: A budget in which available resources exceed or equal expenditures.
BASIS OF ACCOUNTING/BUDGETING: A term used to refer to when revenues, expenditures, expenses and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements.
BUDGET: A plan of financial and program operation which lists appropriations and the means of financing them for a given time period.
BUDGET ADOPTION: Formal adoption by the City Council which sets the spending path for the year.
BUDGET CALENDAR: The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.
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Attachment: Bienniel Budget (3163 : Budget Study Session) BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues.
CAPITAL IMPROVEMENTS: New, replacement, or improved infrastructure which has a minimum life expectancy of five years and a minimum expense of $20,000. However, some capital projects fall outside this definition, for example: one‐time expenditures for initial studies that are associated with other capital improvement projects.
CAPITAL OUTLAY: A budget category which accounts for all furniture and equipment with a useful life of more than one year. (See “Expenditure Categories”.)
CATEGORY: A summary of account detail within the budget account structure level. For example, salaries and benefits are grouped together in the Category level as "Personnel"; office supplies, printing, equipment maintenance, etc., are grouped together in the Category level "Maintenance & Operations".
CHARGES FOR SERVICES: Fees imposed upon users of services provided by the City.
CONTINUING APPROPRIATION: An appropriation that, once established, is automatically renewed without further legislative action, period after period, until altered or revoked.
CONTINGENCY: A budgetary reserve set aside for emergencies or unanticipated expenditure and/or revenue shortfalls.
DEPARTMENT: An organizational unit comprised of divisions. Each department is managed by a single director.
DEPRECIATION: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.
ENCUMBRANCES: Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved.
EXPENDITURES: Expenditures include current operating expenses which require the current or future use of net current assets, service and capital outlays.
EXPENDITURE CATEGORIES: The individual expenditure accounts used to record each type of expenditure are categorized into groups of similar types. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:
PERSONNEL – Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, and other benefits. MAINTENANCE AND OPERATIONS – Supplies and other materials/services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, printing, travel, and utilities.
CAPITAL OUTLAY – A budget category which budgets all equipment having a unit cost of more than $500 and an estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment, and other types of fixed assets.
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Attachment: Bienniel Budget (3163 : Budget Study Session) EXPENSES: Decreases in net total assets. Expenses represent total cost of operations during a period, regardless of the timing of related expenditures.
FEE: The payment for direct receipt of a public service by the party who benefits from the service.
FISCAL YEAR: A twelve‐month period of time used for budgeting, accounting, or tax collection purposes which may differ from a calendar year. Laguna Hills operates on a July 1 to June 30 fiscal year.
FIXED ASSETS: Assets of a long‐term nature such as land, buildings, machinery, furniture, and other equipment.
The City has defined such assets as those with an expected life in excess of five years and an acquisition cost in excess of $20,000.
FINES AND FORFEITURES: Revenue collected by the City from the issuance of misdemeanor and infraction citations which are the result of vehicle code traffic violations and municipal code parking violations.
FRANCHISE: A special privilege granted by a government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation.
FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).
FUND: An independent fiscal and accounting term used to record all financial transactions related to the specific purpose for which the fund was created.
FUND BALANCE: The amount of financial resources available for use. Generally, this represents a summary of all the annual operating surpluses and deficits since the fund’s inception.
FUND TYPE: The highest level in the City’s budget account structure. The level includes General, Special Revenue, Capital Projects, and Internal Service. Included in each Fund Type may be several funds.
GANN LIMIT: A California ballot initiative adopted in 1980, and modified by Proposition 111 which passed in 1990, to limit the amount of tax proceeds state and local governments can spend each year. It now appears in California’s State Constitution as Article XIIIB.
GENERAL FUND: The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use.
GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities ‐‐ except those accounted for in proprietary funds and fiduciary funds.
In essence, these funds are accounting segregations of financial resources.
GRANT: Contributions or gifts of cash or other assets from another governmental or private entity to be used or expended for a specific purpose, activity, or facility.
IMPACT FEES: Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g., parks, sidewalks). 103
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Attachment: Bienniel Budget (3163 : Budget Study Session) INFRASTRUCTURE: Facilities on which the continuance and growth of a community depend, such as roads, water lines, sewers, public buildings, parks, and so forth.
IN‐LIEU TAX: Tax levied in place of another tax or taxes. The State of California provides in‐lieu motor vehicle fees to local governments to compensate for local personal property, not subject to property tax.
INTERFUND TRANSFERS: Transfers are classified into residual equity transfers and operating transfers. Residual equity transfers are non‐recurring or non‐routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies between funds. An example of operating transfer is when the General Fund would report its annual subsidy to fund capital improvements in the Capital Projects Fund.
INTERGOVERNMENTAL REVENUE: Funding from Federal, State, and local grants and revenue sharing programs.
INTERNAL CONTROL: A plan of organization for purchasing, accounting and other financial activities which, among other things, provides that: (1) the duties of employees are subdivided so that no single employee handles a financial action from beginning to end; (2) proper authorizations from specific responsible officials are obtained before key steps in the processing of a transaction are completed; and, (3) records and procedures are arranged appropriately to facilitate safekeeping and effective control.
INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department or agency to the other departments or agencies of a government, or to other governments, on a cost‐ reimbursement basis.
LICENSES AND PERMITS: Fees charged to recover the costs of regulating certain activities in the interest of the overall community. The fee may not exceed the actual cost and often does not fully recover regulatory costs. (e.g., building permits, encroachment permits, grading permits).
MAINTENANCE AND OPERATIONS: A budget category which accounts for all the supplies, goods, and services required to support a program or activity. (See “Expenditure Categories”.) MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported in therein, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).
MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund‐type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, meaning that is when they become both “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed.
MUNICIPAL: In its broadest sense, an adjective denoting the State and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments. 104
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Attachment: Bienniel Budget (3163 : Budget Study Session) MUNICIPAL CODE: A book that contains the City Council approved ordinances currently in effect. The Municipal Code defines City policy. The Municipal Code contains the “laws” of the City.
OBLIGATIONS: Amounts a government may be required legally to meet out of its resources. They include not only actual liabilities, but also unliquidated encumbrances.
OPERATING BUDGET: A financial, programmatic, and organization plan for furthering the goals of the City Council through the City departments, which does not include one‐time capital improvement projects.
ORDINANCE: A formal legislative enactment by the City Council. An ordinance has the full force and effect of law within the City boundaries, unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has a higher legal standing than a resolution.
PERSONNEL: Budget category used to denote salaries and all personnel associated benefits. (See “Expenditure Categories”.)
PROPOSITION 13: Enacted as Article XIIIA of the California Constitution. Initiative constitutional amendment approved in the June 1978 ballot which imposes a 1% limit on property taxes, various assessment restrictions, and limitations on the levy of new taxes.
RESOLUTION: A special order of the City Council, which requires less legal formality than an ordinance, in terms of public notice, and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance.
REVENUE: Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.
SPECIAL REVENUE FUNDS: These funds are separately administered because revenues are restricted by the State of California, the Federal government, or other governmental agencies as to how the City may spend them.
STATUTE: A written law enacted by a duly organized and constituted legislative body.
SUBVENTIONS: Revenue collected by the State (or other level of government), which are allocated to the City on a formula basis. The major subventions received by the City, from the State of California, include motor vehicle in‐ lieu, gasoline taxes, and homeowner’s property tax exemptions.
TAXES: Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges.
TRANSIENT OCCUPANCY TAX: A tax levied on lodging rentals (e.g., hotels, motels) where occupancy is less than 30 days and paid by the lodger.
USE OF MONEY AND PROPERTY: Funds include interest earned on the City’s investment portfolio, rental income, and fees collected for other uses of City properties (e.g., for the privilege of using the City’s rights‐of‐way). 105
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Attachment: Bienniel Budget (3163 : Budget Study Session) Classification of Funds
General Fund: Used to account for the financial resources and expenditures associated with most City operations where revenue is not required to be recorded in a separate fund.
Revenues collected in the General Fund are not restricted as to the program or purpose they may be spent upon. They are derived primarily from taxes which are well over 75% of all General Fund revenues. Other General Fund revenue sources include licenses and permits, fines and forfeitures, use of money and property, intergovernmental revenues, charges for services, and other miscellaneous revenues.
Gas Tax Fund: Used to account for revenues received and expenditures made for general street maintenance. Financing is provided by the City’s share of state gasoline taxes collected under the Street and Highway Code, Sections 2103, 2105, 2106, 2107 and 2107.5. Sections 2103, 2105, 2106, and 2107 revenue can be used for street maintenance and construction, while Section 2107.5 revenue is restricted to street engineering activities.
SB1 RMRA Fund: Used to account for revenues received from the State SB1 taxes. Expenditures are restricted to basic road maintenance, rehabilitation, and critical safety projects.
Measure “M2” Fund: Used to account for revenues received and expenditures made for street improvement and maintenance. Financing is provided by the City’s allocation from the Orange County Transportation Authority.
Air Quality Improvement Fund: Used to account for revenues received under AB2766 and expenditures made for air quality improvements. AB2766 was enacted to authorize air pollution control districts to impose fees on motor vehicles. The California Department of Motor Vehicles collects the fees by assessing an amount on each registered vehicle in the South Coast District. This fee is distributed by the South Coast Air Quality Management District to local governments on a prorated basis based on population in the area. 106
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Packet Pg. 114 Attachment: Bienniel Budget (3163 : Budget Study Session) Senior Mobility Program Fund: Used to account for revenues and expenditures related to help design and operate a transit program that best fits the needs of older adults under the OCTA Senior Mobility Program.
CARITS Fund: Used to account for revenues and expenditures related to the cooperative agreement with the County of Orange for Coastal Area Road Improvement and Traffic Signals (CARITS) fee program.
Community Development Block Grant Fund: Used to account for revenues received and expenditures made for Community Development Block Grant eligible grants and capital projects. Eligible projects include, but are not limited to, local and national housing objectives for low‐ and moderate‐income families, and capital projects such as wheelchair access ramps.
Financing is provided by the U.S. Department of Housing and Urban Development.
Beverage Recycling Fund: Used to account for revenues and expenditures related to grant funding received from the California State Department of Conservation for the purpose of implementing and supporting beverage container recycling programs within the City.
CR&R Recycling Fees Fund: Used to account for contractual revenues received from the City’s franchised hauler, CR&R, for the purposes of recycling consulting services and general recycling activity expenditures.
C & D Forfeited Deposits Fund: Used to account for Construction and Demolition Waste Recycling Program security deposits, which have been forfeited by the applicant, used for administration costs of the program, or on programs to divert the waste from construction, demolition and alteration projects from landfill disposal, or other recycling programs.
SB 1383 Grant Fund: Used to account for a one‐time grant program meant to provide aid in the implementation of regulations adopted by CalRecycle pursuant to Chapter 395, Statutes of 2016 and SB170 Budget Act of 2021.
Park In‐Lieu Fund: Used to account for revenues received and expenditures made related to park fees. The Quimby Act authorizes a city to require residential subdivisions to dedicate land for parks or pay fees in lieu of dedication.
CASP Fund: (Certified Access Specialist Program) Used to account for revenues and expenditures related to Senate Bill 1186 funds that are to be used for disability access and compliance with construction‐related accessibility requirements.
Water Conservation Fund: Used to account for revenues and expenditures related to water use efficiency and conservation programs.
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Packet Pg. 115 Attachment: Bienniel Budget (3163 : Budget Study Session) Grants & Contributions Fund: Used to account for revenues and expenditures made for specific projects including landscape improvements and certain capital expenditures. Land developers and builders, as well as other public agencies provide financing.
Public Art Fund: Used to account for revenues and expenditures related to the City’s Public Art program designed to enhance the cultural and aesthetic environment and to encourage creativity, education and appreciation of the arts.
SLESF/COPS BRULTE Fund: Used to account for revenues received and expenditures made for front‐line law enforcement services related to the allocations received through the State Supplemental Law Enforcement Services Fund (SLESF)/COPS program.
ARPA Fund: Used to account for revenues received and expenditures made related to the American Rescue Plan Act (ARPA) funding. The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program authorized by the American Rescue Plan Act, delivers $350 billion to state, territorial, local, and Tribal governments across the country to support their response to and recovery from the COVID‐19 public health emergency.
CIP Fund: Used to account for expenditures related to capital projects.
Debt Service Fund: Used to account for the City’s debt service obligation related to the 2010 Certificates of Participation (debt issuance).
Civic Center Fund: Used to account for the revenues received and expenditures made related to the leasing activity of the City Hall Civic Center.
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Packet Pg. 116 Attachment: Bienniel Budget (3163 : Budget Study Session) City Demographics
Population Estimate: 30,525 people
Per Capita Personal Income: $67,864
City Unemployment Rate: 2.2%
Median Age: 41.8 years
Percentage of Population with High School Diploma: 92.8% Percentage of Population with Bachelor’s Degree: 50.4%
Principal Employers
Business Name Number of
Employees
% of Total
Employment
Memorial Care Saddleback Medical Center 1,838 10.88%
Saddleback Valley Unified School District 227 1.34%
Laguna Hills Health and Rehabilitation Center 193 1.14% Moulton Niguel Water District 176 1.04%
BJ's Restaurant & Brewhouse 135 0.80%
United States Postal Service 130 0.77%
Orange Coast Women's Medical Group 120 0.71%
Memorial Care Home Health 110 0.65%
Villa Valencia Healthcare Center 103 0.61%
The Wellington 91 0.54%
Total City Employment Estimate: 16,900 3,123 18.48%
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Packet Pg. 117 Attachment: Bienniel Budget (3163 : Budget Study Session)
CITY OF LAGUNA HILLS
City Council Policy
Subject: Financial Policies
Policy No. 105
Effective Date: July 1, 2015
Last Revision: July 1, 2013
PURPOSE:
Provide the framework and direction for financial planning and decision making by the City Council and City staff. These policies are designed to ensure the financial integrity of the City and a service delivery system that addresses the needs and desires of the citizens of Laguna Hills.
These policies establish financial parameters that will guide the budget development and deliberation process, safeguard financial assets, and maintain the City’s strong financial condition.
BACKGROUND:
These policies have been designed to safeguard financial assets, maintain the integrity of financial and accounting systems, and ensure the long-term fiscal viability of the City. The emphasis in these policies is that the long-term implications of financial decisions are fully understood and taken into account in the decision-making process. These policies will be reviewed by the City Council at the beginning of each biennial budget development process.
POLICY:
A. BUDGETING
1. The City Manager shall present a proposed budget to the City Council on a biennial basis to be adopted no later than June 30th preceding the commencement of the two-year budget cycle. The budget will be prepared, presented, and administered by the City Manager and Assistant City Manager/Finance Director. It will serve as the policy document of the City Council for implementing City Council goals and objectives.
2. The City will maintain a long-range fiscal perspective through the use of a two- year operating budget, six-year Capital Improvement Plan, and an Eight-Year Resource Allocation Plan. The Budget will be developed and adopted with a sharp focus on long-term financial solvency and compliance with these Financial Policies.
3. The budget is a resource-allocation document and serves as the financial plan for the City. It will serve as the policy document of the City Council and will 110
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provide policy direction to the City Manager in the areas of desired service levels and funding priorities.
4. Opportunities will be provided for public input during the City Council’s public review and budget adoption process. Although not required by State or local laws, the City will hold a noticed public hearing prior to the adoption of the budget.
5. The budget document will be prepared so that it: (1) facilitates public study and (2) effectively communicates key economic issues and fiscal policies.
Assumptions for underlying revenue sources and expenditure estimates will be explained and documented.
6. It is the City’s policy to fund current year operating expenditures with current year operating revenues. In the budget proposal presented by the City Manager, recurring revenues shall meet or exceed recurring expenditures for ongoing operations. The City will strive to achieve and maintain an operating revenuesto-operating expenditures ratio of 1.1 to 1 or greater.
The formula for calculating this ratio is:
Operating Revenues(1) + Enterprise Fund Net Cash Flow
Operating Expenditures + Direct Net Debt Service
(1) For the purpose of this calculation, Operating Revenues shall include interest earnings which shall be limited to a maximum of 10% of Operating Revenues.
7. No one-time, non-recurring revenues or Gas Tax revenues may be used in determining the ratio defined in paragraph 6 of this section. In the event this ratio is impossible to maintain without cuts in service levels, the City Manager will present recommended actions to the City Council.
8. The City Council may authorize the use of reserves and/or non-recurring revenues to balance the budget when unforeseen events occur that reduce the City’s recurring revenues, and to direct the City Manager to make budgetary recommendations that will re-balance the budget within a specified timeframe.
9. All budgetary procedures will conform to state regulations and Generally Accepted Accounting Principles (GAAP) for governmental agencies.
10. The City’s budget will be presented by department with a logical breakdown of programs. The budget format will clearly outline the major service areas and the associated expenditures.
11. The budgeting process will include quarterly reports to the City Council and will include budgetary status and compliance. The City Manager will notify the City Council whenever changing operations or economic developments require corrective budgetary modifications. The City Manager shall also inform the City Council if operating revenues are projected to decrease by more than 10% from the adopted Budget.
12. All appropriations in the Operating Budget will be automatically carried over from the first year to the second year of the two-year budget period. 111
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13. Departmental budget control shall be the responsibility of the Department Head.
Department Heads shall, with the concurrence of the Assistant City Manager/Finance Director, have the authority to move appropriations between line items within their departmental budgets. At the discretion of the City Manager, expenditures may be moved from one department to another, or between funds within the Operating Budget.
14. At the discretion of the City Manager, expenditures may be moved from one capital improvement project to another within the adopted Capital Improvement Plan.
15. During the budget cycle, special circumstances may require an increase in the appropriations established in the adopted budget and would require a budget amendment. These may include:
a) changes to spending priorities;
b) increase in operating or capital expenditures;
c) decrease in operating revenues.
16. City Council approval is required to increase the total sum of the appropriations made for the Operating Budget or the Capital Improvement Plan from the adopted Budget Resolution. City Council approval is also required to move appropriations between the Operating Budget and the Capital Improvement Plan.
B. CAPITAL PLANNING
1. The purpose of the Capital Improvement Plan is to systematically plan, schedule, and finance capital projects as approved and prioritized by the City Council.
The Capital Improvement Plan will be a six-year plan and will include major rehabilitation costs to existing infrastructure and facilities, as well as the cost of new facilities or capital improvements. Staff will inventory and assess the condition of all major capital assets every two years and make recommendations to the City Council regarding any modifications to the Capital Improvement Plan as part of the budget development process.
2. Capital projects will include projected changes in operating and maintenance costs, work force requirements, productivity, and risk management considerations.
3. A capital improvement project shall be established for all projects greater than $100,000 with an expected useful life of at least 3 years that also meet the definition of a public project per Section 22002 of the State Public Contracts Code. These include projects involving construction, reconstruction, alteration, renovation, improvement, demolition or major repair work. This excludes routine, recurring and usual work for the preservation, protection, or maintenance of publicly owned land, improvements and equipment.
4. For purposes of this policy, the scope of a proposed capital improvement project may be defined as the work to be undertaken at a single location. However, if work at a specific location would not otherwise meet the cost threshold for 112
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establishing a separate capital improvement project and similar work is to take place at other locations(s) during the six-year plan, then all such similar work shall be defined as one capital improvement project.
5. The Capital Improvement Plan process will realistically assess potential future revenues and avoid commitments for projects that lack economic feasibility. The Capital Improvement Plan will recognize the borrowing limitation of the City and the debt tolerance of the City as a whole.
6. All budgeted capital improvement projects automatically re-appropriate each fiscal year until the project is completed.
C. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
1. The City’s accounting and financial reporting systems shall be maintained in accordance with generally accepted accounting principles (GAAP) and other standards promulgated by the Governmental Accounting Standards Board (GASB).
2. The City shall prepare an annual report, in a Comprehensive Annual Financial Report (CAFR) format, which shall conform to the reporting standards established by the Governmental Accounting, Auditing and Financial Reporting (GAFR).
3. The annual financial report will be audited each year by an independent auditor.
A new independent auditor shall be selected competitively, through a formal public request for proposal process, at least every six years pursuant to State law.
4. An Audit Committee shall be formed consisting of the City Manager, or his designee, and two Council Members for the purpose of providing a direct line of communication between the auditor and the City Council. The City Attorney shall be available to advise the Audit Committee.
D. CASH MANAGEMENT, INVESTMENTS, AND BANKING RELATIONS
1. Investments and cash management will be the responsibility of the Deputy Treasurer/Finance Director under the direction of the City Manager/Treasurer.
2. In accordance with Section 53646 of the Government Code, the City Council will review and update annually a specific investment and portfolio policy. The primary purpose of this policy is to set forth the City’s investment philosophy and objectives. The City’s investment objectives are: safety; compliance with Federal, State and local laws; liquidity; and yield. The policy also specifically outlines authorized investments, the acceptable percentages and maximum maturities allowed for each investment instrument and the criteria used to determine qualified depositories/dealers.
3. In the selection of banking services, a competitive public request for proposal process will be used at least every ten years.
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E. DEBT MANAGEMENT
1. The most appropriate use of debt financing is for the purchase or construction of major capital facilities that will serve as a long-term community asset. In this instance, the use of a long-term debt instrument can spread the acquisition and construction costs of the facility over the period of years during which it will be used by the community. On the one hand, today’s taxpayers need not pay for benefits enjoyed by others in the future. On the other hand, current residents should not burden their successors with costs that exceed the benefits of aging facilities.
2. The City will not use long-term debt financing for any recurring purpose such as current operating and maintenance expenditures.
3. The City’s debt management shall conform to all other budgeting and financial reporting policies where applicable. All debt issuance shall comply with Federal and State requirements.
4. The term of any City debt issue shall not exceed the useful life of the assets being acquired or constructed by the debt issue.
5. Accompanying each debt issue will be an assessment of the City’s capacity to repay the debt. The assessment will address the effects on the current Operating Budget, Capital Improvement Plan, and Eight-Year Resource Allocation Plan. Commitments to future operations, maintenance costs and stable debt retirement sources will also be identified.
6. For all outstanding General Fund debt, the City will not exceed a maximum debt burden of 12% of Operating Revenues. This debt service ratio shall be calculated as follows:
Direct Net Debt Service (1)
Operating Revenues (2) + Enterprise Fund Net Cash Flow
(1) Direct Net Debt is defined as any debt service paid by the General Fund and does not include self-supporting debt such as special assessments. (2) For the purpose of this calculation Operating Revenues shall include interest earnings which shall be limited to a maximum of 10% of General Fund Revenues.
7. In addition, the City shall calculate the Direct Net Debt Per Capita ratio and verify that it falls within the guidelines as recommended by Standard & Poor’s bond rating agency to assure that the City maintain the best possible bond rating. The ratio shall be calculated as follows:
Direct Net Debt Outstanding (1)
Population
(1) Direct Net Debt is defined as debt that is supported by the General Fund. It does not include any self-supporting debt such as special assessments. 114
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8. No bond issue will be undertaken without consulting appropriate external financial advisers, bond counsel and disclosure counsel. Financial advisers and bond counsel will be selected in a manner consistent with the City’s customary practice of hiring professional services.
9. The City will provide full disclosure on every financial report and bond prospectus and will strive to maintain the best possible bond rating on all debt issuances including an AA implied underlying General Fund rating from Standard & Poor’s, or its equivalent. Ongoing efforts will be taken to improve and enhance the City’s bond rating and the marketability of its debt.
F. REVENUE AND EXPENDITURES
1. The City will maintain a level of expenditures which will provide for the health, safety and welfare of the residents of the community.
2. The City will endeavor to maintain a diversified and stable revenue base to minimize the effects of fluctuations in any single revenue source. Efforts will be directed to optimize existing revenue sources while periodically reviewing potential new revenue sources.
3. The City will project revenues using conventional forecasting methods including trend and statistical analysis. In the case of assumption uncertainty, conservative projections will be utilized based on appropriate and available socio-political and economic factors.
4. Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the City’s Capital Improvement Plan and local government priorities, and whose operation and maintenance costs have been included in operating budget forecasts.
5. User fees shall not exceed the reasonable estimated cost of providing the service (or for administering the regulatory program) for which the fee is charged and shall not be levied for revenue generating purposes. Such costs are to be apportioned so that charges allocated to a payer bear a fair and reasonable relationship to the payer’s burdens on or benefits from the service or regulatory activity.
User fees shall be established to ensure that the fees are reasonable, fair, equitable in nature, and are proportionately representative of the costs incurred by the City. The City shall recalculate the full cost of activities supported by user fees to take into account inflation and other cost increases at least every seven years.
6. Direct development processing costs and related administrative expenses shall be totally offset by development fees, whenever possible. However, in the interest of public health, safety and welfare, the City Council may, at its discretion, establish a charge and or fee that does not fully recover the costs of providing the service.
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7. The City Manager will provide quarterly reports to the City Council that compares year-to-date actuals with revenue projections. The City Manager will notify the City Council whenever changing operations or economic developments require corrective budgetary measures.
8. Gas tax revenues will be annually earmarked to offset all costs in connection with the City’s annual street maintenance program. The City will strive to maintain this program in such a manner that will not require the infusion of General Fund revenues.
G. FUND BALANCE
1. Fund balance is essentially the difference between the assets and liabilities reported in a governmental fund. There are five separate components of fund balance, each of which identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts can be spent. Nonspendable fund balance (inherently nonspendable)
Restricted fund balance (externally enforceable limitations on use) Committed fund balance (self-imposed limitations on use) Assigned fund balance (limitation resulting from intended use) Unassigned fund balance (residual net resources)
The first two components listed above are not addressed in this policy due to the nature of their restrictions. An example of nonspendable fund balance is prepaid items. Restricted fund balance is either imposed by law or constrained by grantors, contributors, or laws or regulations of other governments. This policy is focused on financial reporting of unrestricted fund balance, or the last three components listed above.
2. Committed Fund Balance: The City Council may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment.
3. Assigned Fund Balance: These are amounts that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed.
This policy hereby delegates the authority to assign amounts to be used for specific purposes to the City Manager, or his/her designee, for the purpose of reporting these amounts in the annual financial statements.
4. Unassigned Fund Balance: These are the residual positive net resources of the general fund in excess of what can properly be classified in one of the other four categories.
5. Restricted fund balance should be spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance are available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, then committed amounts should be reduced first, followed by assigned amounts and then unassigned amounts
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H. RESERVES
1. The City will strive to achieve and maintain a minimum Assigned and Unassigned (hereafter, Unrestricted) Fund Balance Reserve of 35% of the annual operating budget for operating contingencies, emergencies caused by calamitous events, economic uncertainty and to stabilize fluctuations in cash flow requirements. The formula for calculating this ratio is:
Budgeted or Projected Year End Unrestricted Fund Balance Current Operating Expenditures
The City will also strive to achieve and maintain a minimum Unassigned Fund Balance of 25%. The formula for calculating this ratio will be the same as that above, but will exclude Assigned portions of Fund Balance.
2. In order to meet long-range maintenance and future equipment repair and replacement needs, the City shall maintain Maintenance Reserve Funds for: the Community Center; the Sports Complex; the Civic Center; and park equipment for component parts with a value of over $ 50,000. The City shall maintain a fiscally responsible funding plan that will fully fund the long-term maintenance and replacement costs of major capital equipment within these facilities.
The City shall conduct a reserve analysis study to determine the amount required to fully fund the Maintenance Reserve at least every seven (7) years.
The City will annually assign a portion of fund balance to fully fund the anticipated maintenance and replacement costs for identified components.
3. A Liability Self-Insurance Fund shall be maintained for the purpose of setting aside resources for costs not covered by the City’s insurance programs such as claims within the City’s self-insurance retention.
4. The City shall maintain a PERS Employer Contribution Stabilization Fund in order to reduce volatility in the employer contribution rates set by PERS. If the City’s Actual Required Contribution (ARC) in any given year falls below 9%, the City shall contribute to this stabilization fund the difference between 9% and the City’s actual ARC. In years when the actual ARC is above 9%, the City Manager may use monies in the Stabilization Fund to pay for any contribution amounts above 9%. The City Manager will notify the City Council when monies from this fund are used to pay any portion of the City’s ARC above 9%.
5. The City shall remain in compliance with the requirement of the Government Accounting Standards Board’s (GASB) most current Statements for the accounting and disclosure of information regarding the City’s measurement and recognition of pension expenditures and related assets and liabilities.
I. EMPLOYEE COMPENSATION
1. The City has an established employee compensation program that is designed to attract and retain highly qualified individuals who are capable of delivering a 117
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high level of service in a streamlined organization. The City will continue this commitment to competitive, market-based compensation and pay for performance.
2. For non-management employees, the City will strive to maintain a highly competitive salary and benefits program which sets the top step of salary ranges at 5% above the Comparator Agencies average for each comparable position.
The Comparator Agencies are those cities identified in the City’s 2011 Comprehensive Compensation Study. The City Manager will annually conduct a survey of comparable positions in the Comparator Agencies and recommend to the City Council salary adjustments in keeping with this policy, or any current Memorandum of Understanding.
3. Salary adjustments within a classification range may be given after the required comprehensive performance appraisal and will be based on merit only.
ATTACHMENTS:
None
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