Agenda packet — Laguna Hills City Council, December 10, 2024 (part 1 of 3)

City of Laguna Hills
City Council / Planning Agency
Regular Meeting Agenda
Tuesday, December 10, 2024 - 7:00 PM
(Closed Session at 6:00 p.m. when scheduled)
City Council Chamber
24035 El Toro Road
Laguna Hills, CA 92653
Dave Wheeler
Mayor
Joshua Sweeney
Mayor Pro Tempore
Don Caskey
Council Member
Janine Heft
Council Member
Erica Pezold
Council Member
In Person Public Comments: Any person wishing to address the City Council/Planning Agency on any matter, whether or not it appears on this Agenda, is asked to complete a pink “Request to Speak” form available on the table at the back of the Chamber and submit the form to the City Clerk. The Request to Speak form assists the Mayor in ensuring that all persons wishing to address the City Council are recognized and ensures accurate identification of meeting participants in the City Council/Planning Agency Minutes. Completion of the form is voluntary. It is City policy to limit public testimony to up to three minutes per person, an overall time limit of twelve minutes for any one subject, and a total time limit of thirty minutes for Public Comments. If you are commenting on an Agenda item, your comments will be heard at the time that item is scheduled on the Agenda. If you are addressing the City Council on an item not listed on the Agenda, the City Council is prohibited by law from discussing or taking any action on that item.

Submission of Electronic Public Comments: Those wishing to make electronic public comments may submit their comments by email to the City Clerk by 5:00 p.m. on Tuesday, December 10, 2024. 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. All comments received by 5:00 p.m. on the date of the meeting will be provided to the City Council and will be provided for public inspection at the meeting. During the applicable agenda item, the City Clerk will announce the name of the sender and subject matter of all electronic comments received by 5:00 p.m. on Tuesday, December 10, 2024. 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, X (formerly Twitter), etc.) will not be accepted.

For questions or assistance, please contact the City Clerk’s Office at (949) 707-2635 or via email.

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2 General Business Convening at 7:00 PM
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.

Invocation: Chaplain Jim Davis of the Orange County Sheriff's Department Pledge of Allegiance: Mayor Pro Tempore Sweeney
Roll Call of City Council Members
City Council Reorganization
Certification of the General Municipal Election Held on November 5, 2024 Recommendation: That the City Council:
1) Receive and file the Certificate of Results for the General Municipal Election held on Tuesday, November 5, 2024; and
2) Adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, Reciting the Facts of the General Municipal Election held on Tuesday, November 5, 2024, Declaring the Results and Such Other Matters as Provided by Law."
Recognition of Outgoing Council Member Janine Heft
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, recognizing the service of Council Member Janine Heft" and that the City Council present a Resolution of Commendation and City Tile to Janine Heft.

Remarks of Council Members Regarding Council Member Heft's Service to the City Recommendation: That the City Council provide remarks regarding Council Member Heft's service to the City.

Remarks of Outgoing Council Member Janine Heft
Recommendation: That the City Council receive remarks from outgoing Council Member Heft.

Recognition of Outgoing Mayor and Resolution of Commendation, Dave Wheeler, Mayor
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution

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3 of the City Council of the City of Laguna Hills, California, commending Dave Wheeler as Mayor" and that the City Council present the Resolution and a plaque to Dave Wheeler recognizing his service to the City.

Remarks of Outgoing Mayor
Recommendation: That the City Council receive remarks from Outgoing Mayor Wheeler.

Recess and Reconvene
City Council Reorganization (continued)
Oaths of Office for New Council Members
Recommendation: That the City Council Members elected at the November 5, 2024, Municipal Election, receive their ceremonial oath of office.

Roll Call of City Council Members
Recommendation: That the City Clerk conduct a roll call of the City Council.

Election of Mayor
Recommendation: That the City Council nominate and elect a Mayor to serve until December 9, 2025.

Remarks of Newly Elected Mayor
Recommendation: That the City Council receive remarks from the newly elected Mayor.

Election of Mayor Pro Tempore
Recommendation: That the City Council nominate and elect a Mayor Pro Tempore to serve until December 9, 2025.

1. Presentations and Proclamations

1.1 Laguna Hills High School Student Liaison Report
Recommendation: That the City Council receive a report from Laguna Hills High School Student Liaison Ann Pham.

1.2 Certificate of Recognition for Laguna Hills High School Student Liaison Ann Pham
Recommendation: That the Mayor present a Certificate of Recognition to Ann Pham recognizing her service as a Laguna Hills 2024 Fall Student Liaison.

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4 2. Schedule of Future Events

2.1 Schedule of Future Events
Recommendation: That the City Clerk announce the upcoming meetings and events.

3. Public Comments
This is the time to address the City Council on any matter not listed on this Agenda that is within the subject matter jurisdiction of the City Council. Public Comments are limited to three minutes per person, an overall time limit of twelve minutes for any one subject, and a total time limit of thirty minutes. Clarification questions from the City Council will not count against time limits. Speaker’s responses are limited to one minute.

4. Consent Calendar
All matters listed under “CONSENT CALENDAR” are considered to be routine and will be enacted by one motion approving the recommendation listed on the Agenda.

There will be no separate discussion unless Members of the City Council or City staff request specific items be removed from the Consent Calendar.

4.1 Waive Reading in Full of all Ordinances and Resolutions on the Agenda Recommendation: That the City Council waive reading in full of all ordinances and resolutions on the agenda and declare that said titles which appear on the public agenda shall be determined to have been read by title and further reading waived.

4.2 Approval of Minutes for November 12, 2024, 4pm Special Meeting Recommendation: That the City Council approve the City Council Minutes for the November 12, 2024, 4pm Special Meeting.

4.3 Approval of Minutes for November 12, 2024, Regular Meeting Recommendation: That the City Council approve the City Council Minutes for the November 12, 2024, Regular Meeting.

4.4 Approval of Minutes for November 19, 2024, 7pm Special Meeting Recommendation: That the City Council approve the City Council Minutes for the November 19, 2024, 7pm Special Meeting.

4.5 Ratification of December 10, 2024 Warrant Register
Recommendation: That the City Council ratify the accompanying Warrant Register for the period from November 1, 2024, to November 28, 2024, in the amount of

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5 $2,257,169.25.

4.6 Treasurer's Investment Report for October 2024
Recommendation: That the City Council receive and file the Treasurer's Investment Report for the month of October 2024.

4.7 Financial Statements for Fiscal Year Ending June 30, 2024 Recommendation: That the City Council receive and file the Annual Comprehensive Financial Report and other audit reports for fiscal year 2023/2024.

4.8 2025 City Council Meeting Calendar
Recommendation: That the City Council adopt the 2025 City Council Meeting Calendar.

4.9 Affirmation of Local Appointments List for City Boards, Commission, and Committees
Recommendation: That the City Council affirm the Local Appointments List and direct that it be posted on the City's website, at City Hall and in the Laguna Hills Branch Technology Library in accordance with Government Code Section 54972, the Maddy Act.

4.10 Resolution Updating Designation of Assistant and Deputy City Attorneys Within the Office of City Attorney as Required by Laguna Hills Municipal Code Chapter 2-20
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, Updating Designation of Assistant and Deputy City Attorneys Within the Office of the City Attorney as Required by Laguna Hills Municipal Code Chapter 2-20."

4.11 Resolution Amending and Restating City Council Policy No. 101 Regarding Procedures for the City Council Policy Manual
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, Amending and Restating City Council Policy No. 101 Regarding Procedures for the City Council Policy Manual."

4.12 Resolution Amending and Restating City Council Policy No. 125 Regarding Procedures for the City Council Policy Manual
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, Amending and Restating City Council Policy No. 125 Regarding Procedures for the Delivery of City Council

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6 Agendas."

4.13 Declare Former Globe Property (APN: 616-022-04) as Exempt Surplus Land Recommendation: That the City Council declare the former Globe Property (APN:
616-022-04) as Exempt Surplus Land, and adopt a Resolution entitled, “A Resolution of the City Council of the City of Laguna Hills, California, Declaring Real Property (APN No. 616-022-04) as Exempt Surplus Land Pursuant to the Surplus Land Act, Government Code Section 54220 Et Seq. and Making CEQA Findings.”

4.14 Assignment and Assumption Agreement for NPDES Program Management and Inspection Consulting Services
Recommendation: That the City Council: 1) Approve the proposed Assignment and Assumption Agreement relating to the 2023 Professional Services Agreement between the City of Laguna Hills and WSP USA Environment and Infrastructure, Inc. for NPDES Program Management and Inspection Consulting Services; and 2) Authorize the City Manager to execute the Assignment and Assumption Agreement.

4.15 Proposed Civic Center Office Lease with The Financial Coaching Group, Inc., a California corporation, for 24031 El Toro Road, Suite 320, Laguna Hills, California
Recommendation: That the City Council: 1) Approve the lease agreement with The Financial Coaching Group, a California corporation, for 24031 El Toro Road, Suite 320, Laguna Hills, California; 2) Authorize the City Manager to make minor modifications to and negotiate the final terms of the lease agreement, as necessary; and 3) Authorize the City Manager to execute the lease agreement.

4.16 Safe Streets for All Grant for the Development of the Laguna Hills Safety Action Plan
Recommendation: That the City Council: 1) Approve the Agreement between the United States Department of Transportation’s Federal Highway Administration and the City of Laguna Hills to receive a Safe Streets and Roads for All (SS4A) Grant for the Laguna Hills Citywide Safety Action Plan; 2) Authorize the City Manager to execute the Agreement; and 3) Authorize the Finance Director to amend the budget by allocating an expenditure of $250,000 in Professional Services (General Fund 100- 355-700000), recognize grant revenue of $200,000, and transfer $50,000 from City Engineer Services (General Fund 100-355-700100) to fund the City’s matching cost share.

4.17 Side Street Stop Sign Installation on Luna Bonita Drive at La Serra Recommendation: That the City Council: 1) Find and determine that the proposed stop control intersection is not subject to the California Environmental Quality Act

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7 pursuant to Section 15301(c) of the CEQA Guidelines, Cal. Code of Regs, Title 14, Chapter 3 (the operation and maintenance of existing highways and streets is categorically exempt); and 2) Adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, designating the intersection of Luna Bonita Drive and La Serra as a stop intersection and authorizing the installation of a one-way side street stop sign on Luna Bonita Drive at La Serra."

4.18 Development Application Status Report
Recommendation: That the City Council receive and file the report.

Items Removed from the Consent Calendar

5. Planning Agency
The Planning Agency is called to order only if there are items scheduled to be presented to the Planning Agency.

6. City Council Public Hearings

7. Administrative Reports

7.1 City Manager

7.2 City Clerk

7.2.1 Introduction and First Reading of an Ordinance Relating to Electronic and Digital Signatures
Recommendation: That the City Council introduce for first reading, read by title only, and waive further reading of an Ordinance entitled: “An Ordinance of the City of Laguna Hills, California, Adding Chapter 1-14 (Electronic and Digital Signatures) to Title 1 (General Provisions) of the Laguna Hills Municipal Code Relating to the Authorized Use of Electronic and Digital Signatures.”

8. Matters Agendized and Presented by City Council Members

9. City Council Member Committee Reports

9.1 Committee Assignment Reports
Recommendation: That the City Council receive reports from City Council Members on the City Council Committee Assignments listed in the staff report.

10. City Council Member Comments

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8 Adjournment
The next Regular Meeting of the City Council/Planning Agency will be January 14, 2025, at 6:00p.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 December 6, 2024, at 5:00p.m.

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 Council Members receive no additional compensation or stipend as a result of simultaneously convening meetings of the Laguna Hills Planning Agency.

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City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Jennifer Lee, City Clerk
Issue: Certification of the General Municipal Election Held on November 5, 2024 Recommendation: That the City Council:
1) Receive and file the Certificate of Results for the General Municipal Election held on Tuesday, November 5, 2024; and
2) Adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, Reciting the Facts of the General Municipal Election held on Tuesday, November 5, 2024, Declaring the Results and Such Other Matters as Provided by Law."
Background:

On May 28, 2024, the City Council adopted Resolution No. 2024-05-28-2 calling for the City’s General Municipal Election to be held on November 5, 2024, for the purpose of electing two members of the City Council for the full term of four years. Resolution No. 2024-05-28-3 was also adopted requesting the Orange County Board of Supervisors consolidate the Municipal Election with the November 5, 2024, Statewide General Election and provide election services through the Registrar of Voters’ Office.

On Tuesday, November 5, 2024, the General Municipal Election was conducted and the Orange County Registrar of Voters canvassed the returns and certified the results of the election on December 3, 2024. State Elections Code Section 10262(b) requires that the City Council certify the election results no later than the next regularly scheduled City Council meeting following the Orange County Registrar of Voters’ final canvass of the returns.

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Additionally, State Election Code Section 10263 requires that upon completion of the canvass and before installing the new officers, the governing body shall adopt a Resolution reciting the facts of the election and the other matters that are enumerated.

The official canvass of the election, which is attached hereto as “Exhibit A” of the proposed Resolution, contains a report of votes cast for each candidate.

Fiscal Impact:

The invoice indicating the cost for the election will be received from the County of Orange in February. At the May 21, 2024, City Clerks election meeting, the County of Orange Registrar of Voters provided the following cost estimate model:

Estimate Cost Factors:
number of registered voters (+10%) x cost per voter for similar elections Cost per voter estimates:

Consolidated General (November) Election $1.10 - $1.40
Cost Recovery $0.06 - $0.29
Required Prepaid Return Postage (AB 216) $0.662 - $0.715 According to the report of registration submitted to the Secretary of State, Laguna Hills has 20,230 registered voters. The same cost estimate model was provided for the 2022 General Municipal Election, which resulted in a cost of $1.76 per voter for 20,026 voters for a total of $35,257.80. The City’s FY2023/24-2024/25 Biennial Budget allocates $42,500 to cover the cost of election services provided by the Orange County Registrar of Voters.

Attachments:

1. Proposed Resolution

2. Exhibit A - Official Canvas of the November 5, 2024 Election

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RESOLUTION NO. 2024-12-10-X

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LAGUNA HILLS, CALIFORNIA, RECITING THE FACT OF

THE GENERAL MUNICIPAL ELECTION HELD ON
TUESDAY, NOVEMBER 5, 2024, DECLARING THE

RESULTS AND SUCH OTHER MATTERS AS PROVIDED
BY LAW
The City Council of the City of Laguna Hills, California, hereby finds, determines, declares, and resolves as follows:

WHEREAS, a General Municipal Election was held and conducted in the City of Laguna Hills, California, on Tuesday, November 5, 2024, as required by law; and WHEREAS, notice of the election was given in time, form, and manner as provided by law; that voting precincts were properly established; that election officers were appointed, and that in all respects the election was held and conducted and the votes were cast, received, and canvassed and the returns made and declared in time, form, and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, the County Elections Department canvassed the returns of the election and has certified the results to this City Council, the results are received, attached, and made a part hereof as “Exhibit A.”

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

HILLS, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. That the whole number of Vote Center ballots cast was 3,702. That the whole number of vote-by-mail ballots cast in the City was 12,486, making a total of 16,188 ballots cast in the City.

SECTION 2. That the names of persons voted for at the election for City Council Member are as follows:

Jared Mathis
Neel Patel
Don Caskey
SECTION 3. That the number of votes given at each precinct and the number of votes given in the City to each of the persons above named for the respective offices for which the persons were candidates are as listed in “Exhibit A”.

SECTION 4. The City Council does declare and determine that: Jared Mathis was elected as Member of the City Council for the full term of four years; and Don Caskey was elected as Member of the City Council for the full term of four years.

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Resolution No. 2024-12-10-X

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SECTION 5. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the election, showing: 1) the whole number of ballots cast in the City; 2) the names of the persons voted for; 3) for what office each person was voted for; 4) the number of votes given at each precinct to each person; and 5) the total number of votes given to each person.

SECTION 6. That the City Clerk shall immediately make and deliver to each of the persons so elected a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk, or designee, shall also administer to each person elected the Oath of Office prescribed in the Constitution of the State of California and shall have them subscribe to it and file it in the office of the City Clerk. Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected.

SECTION 7. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

PASSED, APPROVED, AND ADOPTED this 10th day of December 2024. _________________________________________

DAVE WHEELER, MAYOR
ATTEST:
______________________________________

JENNIFER LEE, CITY CLERK

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Resolution No. 2024-12-10-X

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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

CITY OF LAGUNA HILLS )
I, Jennifer Lee, City Clerk of the City of Laguna Hills, California, DO HEREBY CERTIFY that the foregoing is a true and correct copy of Resolution No. 2024-12-10-X adopted by the City Council of the City of Laguna Hills, California, at a Regular Meeting thereof held on the 10th day of December 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
(SEAL)
_____________________________________

JENNIFER LEE, CITY CLERK

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CERTIFICATE OF REGISTRAR OF VOTERS TO RESULT OF THE

CANVASS OF THE PRESIDENTIAL GENERAL ELECTION RETURNS

STATE OF CALIFORNIA)
)ss.

COUNTY OF ORANGE )
I, Bob Page, Registrar of Voters of Orange County, do hereby certify the following to be a full, true, and correct Statement of the Vote, consolidated with the Presidential General Election held on November 5, 2024.

CITY OF LAGUNA HILLS
MEMBER OF THE CITY COU!'NCIL

JARED MATHIS

DON CASKEY

NEEL PATEL
VOTE CENTER BALLOTS CAST:

VOTE-BY-MAIL BALLOTS CAST:

TOT AL BALLOTS CAST:
7,746
7,102
5,987
3,702
12,486
16,188
I hereby certify that the number of votes cast for each candidate is as set forth above and appears in the Certified Statement of the Vote.

WITNESS my hand and Official Seal this 3rd day of December, 2024. :..
-'ic
-�•;.t." �
•
�trl<-�

BOB PAGE
Registrar of Voters
Orange County
Resolution No. 2024-12-10-X
Exhibit A

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1267 CITY OF LAGUNA HILLS Member, City Council
Vote Center Totals
District
RegistrationBallots CastTurnout (%)JARED MATHISNEEL PATELDON CASKEY Orange County 20,220 3,702 18.3 1,967 1,092 1,519
Orange County 20,220 3,702 18.3 1,967 1,092 1,519
40th Congressional District 16,805 2,933 17.5 1,617 853 1,233 47th Congressional District 3,415 769 22.5 350 239 286
37th Senate District 0 0 0.0 0 0 0
38th Senate District 20,220 3,702 18.3 1,967 1,092 1,519 72nd Assembly District 20,220 3,702 18.3 1,967 1,092 1,519 73rd Assembly District 0 0 0.0 0 0 0
5th Supervisorial District 20,220 3,702 18.3 1,967 1,092 1,519 Laguna Hills 20,220 3,702 18.3 1,967 1,092 1,519
State Board of Equalization
(4th District)
20,220 3,702 18.3 1,967 1,092 1,519
4th District Court of Appeal 20,220 3,702 18.3 1,967 1,092 1,519 County Board of Education
Trustee Area 5
20,220 3,702 18.3 1,967 1,092 1,519
South Orange County
Community College District
20,220 3,702 18.3 1,967 1,092 1,519
South Orange County
Community College District
Trustee Area 5
17,246 3,023 17.5 1,668 870 1,272
South Orange County
Community College District
Trustee Area 6
2,974 679 22.8 299 222 247
Capistrano Unified School
District
13 0 0.0 0 0 0
Capistrano Unified School
District Trustee Area 6
13 0 0.0 0 0 0
Saddleback Valley Unified
School District
20,207 3,702 18.3 1,967 1,092 1,519
Saddleback Valley Unified
School District Trustee Area 1
3,416 769 22.5 350 239 286
Saddleback Valley Unified
School District Trustee Area 2
16,791 2,933 17.5 1,617 853 1,233
Municipal Water District of
Orange County
20,220 3,702 18.3 1,967 1,092 1,519
Municipal Water District of
Orange County Division 5
20,220 3,702 18.3 1,967 1,092 1,519
Orange County Water District 0 0 0.0 0 0 0
Orange County Water District
Division 5
0 0 0.0 0 0 0
Moulton Niguel Water District 14,925 2,616 17.5 1,457 765 1,120 El Toro Water District 5,295 1,086 20.5 510 327 399
Historical 2010 - 45th
Congressional District
20,220 3,702 18.3 1,967 1,092 1,519
Historical 2010 - 36th Senate
District
20,220 3,702 18.3 1,967 1,092 1,519
Historical 2010 - 73rd
Assembly District
20,220 3,702 18.3 1,967 1,092 1,519
Historical 2010 - State Board of
Equalization (4th District)
20,220 3,702 18.3 1,967 1,092 1,519
Historical 2010 - 5th
Supervisorial District
20,220 3,702 18.3 1,967 1,092 1,519
Historical 2010 - County Board
of Education Trustee Area 5
20,220 3,702 18.3 1,967 1,092 1,519
Proposition 2 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 3 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 4 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 5 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 6 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 32 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 33 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 34 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 35 20,220 3,702 18.3 1,967 1,092 1,519
Proposition 36 20,220 3,702 18.3 1,967 1,092 1,519

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1268 CITY OF LAGUNA HILLS Member, City Council
Vote Center Totals
District
RegistrationBallots CastTurnout (%)JARED MATHISNEEL PATELDON CASKEY United States Senator
Partial/Unexpired Term
20,220 3,702 18.3 1,967 1,092 1,519
United States Senator 20,220 3,702 18.3 1,967 1,092 1,519 President 20,220 3,702 18.3 1,967 1,092 1,519
Vote Center Totals 20,220 3,702 18.3 1,967 1,092 1,519

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1269 CITY OF LAGUNA HILLS Member, City Council
Vote by Mail
Totals
District
RegistrationBallots CastTurnout (%)JARED MATHISNEEL PATELDON CASKEY Orange County 20,220 12,486 61.8 5779 4895 5583
Orange County 20,220 12,486 61.8 5779 4895 5583
40th Congressional District 16,805 10,516 62.6 5034 4018 4853 47th Congressional District 3,415 1,970 57.7 745 877 730 37th Senate District 0 0 0.0 0 0 0
38th Senate District 20,220 12,486 61.8 5779 4895 5583
72nd Assembly District 20,220 12,486 61.8 5779 4895 5583 73rd Assembly District 0 0 0.0 0 0 0
5th Supervisorial District 20,220 12,486 61.8 5779 4895 5583 Laguna Hills 20,220 12,486 61.8 5779 4895 5583
State Board of Equalization
(4th District)
20,220 12,486 61.8 5779 4895 5583
4th District Court of Appeal 20,220 12,486 61.8 5779 4895 5583 County Board of Education
Trustee Area 5
20,220 12,486 61.8 5779 4895 5583
South Orange County
Community College District
20,220 12,486 61.8 5779 4895 5583
South Orange County
Community College District
Trustee Area 5
17,246 10,776 62.5 5150 4115 4976
South Orange County
Community College District
Trustee Area 6
2,974 1,710 57.5 629 780 607
Capistrano Unified School
District
13 10 76.9 4 5 5
Capistrano Unified School
District Trustee Area 6
13 10 76.9 4 5 5
Saddleback Valley Unified
School District
20,207 12,476 61.7 5775 4890 5578
Saddleback Valley Unified
School District Trustee Area 1
3,416 1,970 57.7 745 877 730
Saddleback Valley Unified
School District Trustee Area 2
16,791 10,506 62.6 5030 4013 4848
Municipal Water District of
Orange County
20,220 12,486 61.8 5779 4895 5583
Municipal Water District of
Orange County Division 5
20,220 12,486 61.8 5779 4895 5583
Orange County Water District 0 0 0.0 0 0 0
Orange County Water District
Division 5
0 0 0.0 0 0 0
Moulton Niguel Water District 14,925 9,388 62.9 4577 3533 4405 El Toro Water District 5,295 3,098 58.5 1202 1362 1178
Historical 2010 - 45th
Congressional District
20,220 12,486 61.8 5779 4895 5583
Historical 2010 - 36th Senate
District
20,220 12,486 61.8 5779 4895 5583
Historical 2010 - 73rd
Assembly District
20,220 12,486 61.8 5779 4895 5583
Historical 2010 - State Board of
Equalization (4th District)
20,220 12,486 61.8 5779 4895 5583
Historical 2010 - 5th
Supervisorial District
20,220 12,486 61.8 5779 4895 5583
Historical 2010 - County Board
of Education Trustee Area 5
20,220 12,486 61.8 5779 4895 5583
Proposition 2 20,220 12,486 61.8 5779 4895 5583
Proposition 3 20,220 12,486 61.8 5779 4895 5583
Proposition 4 20,220 12,486 61.8 5779 4895 5583
Proposition 5 20,220 12,486 61.8 5779 4895 5583
Proposition 6 20,220 12,486 61.8 5779 4895 5583
Proposition 32 20,220 12,486 61.8 5779 4895 5583
Proposition 33 20,220 12,486 61.8 5779 4895 5583
Proposition 34 20,220 12,486 61.8 5779 4895 5583
Proposition 35 20,220 12,486 61.8 5779 4895 5583
Proposition 36 20,220 12,486 61.8 5779 4895 5583

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1270 CITY OF LAGUNA HILLS Member, City Council
Vote by Mail
Totals
District
RegistrationBallots CastTurnout (%)JARED MATHISNEEL PATELDON CASKEY United States Senator
Partial/Unexpired Term
20,220 12,486 61.8 5779 4895 5583
United States Senator 20,220 12,486 61.8 5779 4895 5583 President 20,220 12,486 61.8 5779 4895 5583
Vote by Mail Totals 20,220 12,486 61.8 5,779 4,895 5,583

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1271 CITY OF LAGUNA HILLS Member, City Council
Grand Totals
District
RegistrationBallots CastTurnout (%)JARED MATHISNEEL PATELDON CASKEY Orange County 20,220 16,188 80.1 7746 5987 7102
Orange County 20,220 16,188 80.1 7746 5987 7102
40th Congressional District 16,805 13,449 80.0 6651 4871 6086 47th Congressional District 3,415 2,739 80.2 1095 1116 1016 37th Senate District 0 0 0.0 0 0 0
38th Senate District 20,220 16,188 80.1 7746 5987 7102
72nd Assembly District 20,220 16,188 80.1 7746 5987 7102 73rd Assembly District 0 0 0.0 0 0 0
5th Supervisorial District 20,220 16,188 80.1 7746 5987 7102 Laguna Hills 20,220 16,188 80.1 7746 5987 7102
State Board of Equalization
(4th District)
20,220 16,188 80.1 7746 5987 7102
4th District Court of Appeal 20,220 16,188 80.1 7746 5987 7102 County Board of Education
Trustee Area 5
20,220 16,188 80.1 7746 5987 7102
South Orange County
Community College District
20,220 16,188 80.1 7746 5987 7102
South Orange County
Community College District
Trustee Area 5
17,246 13,799 80.0 6818 4985 6248
South Orange County
Community College District
Trustee Area 6
2,974 2,389 80.3 928 1002 854
Capistrano Unified School
District
13 10 76.9 4 5 5
Capistrano Unified School
District Trustee Area 6
13 10 76.9 4 5 5
Saddleback Valley Unified
School District
20,207 16,178 80.1 7742 5982 7097
Saddleback Valley Unified
School District Trustee Area 1
3,416 2,739 80.2 1095 1116 1016
Saddleback Valley Unified
School District Trustee Area 2
16,791 13,439 80.0 6647 4866 6081
Municipal Water District of
Orange County
20,220 16,188 80.1 7746 5987 7102
Municipal Water District of
Orange County Division 5
20,220 16,188 80.1 7746 5987 7102
Orange County Water District 0 0 0.0 0 0 0
Orange County Water District
Division 5
0 0 0.0 0 0 0
Moulton Niguel Water District 14,925 12,004 80.4 6034 4298 5525 El Toro Water District 5,295 4,184 79.0 1712 1689 1577
Historical 2010 - 45th
Congressional District
20,220 16,188 80.1 7746 5987 7102
Historical 2010 - 36th Senate
District
20,220 16,188 80.1 7746 5987 7102
Historical 2010 - 73rd
Assembly District
20,220 16,188 80.1 7746 5987 7102
Historical 2010 - State Board of
Equalization (4th District)
20,220 16,188 80.1 7746 5987 7102
Historical 2010 - 5th
Supervisorial District
20,220 16,188 80.1 7746 5987 7102
Historical 2010 - County Board
of Education Trustee Area 5
20,220 16,188 80.1 7746 5987 7102
Proposition 2 20,220 16,188 80.1 7746 5987 7102
Proposition 3 20,220 16,188 80.1 7746 5987 7102
Proposition 4 20,220 16,188 80.1 7746 5987 7102
Proposition 5 20,220 16,188 80.1 7746 5987 7102
Proposition 6 20,220 16,188 80.1 7746 5987 7102
Proposition 32 20,220 16,188 80.1 7746 5987 7102
Proposition 33 20,220 16,188 80.1 7746 5987 7102
Proposition 34 20,220 16,188 80.1 7746 5987 7102
Proposition 35 20,220 16,188 80.1 7746 5987 7102
Proposition 36 20,220 16,188 80.1 7746 5987 7102

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12/03/2024 11:41 AM District Results Report - November 05, 2024 Page 1272 CITY OF LAGUNA HILLS Member, City Council
Grand Totals
District
RegistrationBallots CastTurnout (%)

JARED MATHISNEEL PATELDON CASKEY
United States Senator
Partial/Unexpired Term
20,220 16,188 80.1 7746 5987 7102
United States Senator 20,220 16,188 80.1 7746 5987 7102 President 20,220 16,188 80.1 7746 5987 7102
Vote Center Totals 20,220 3,702 18.3 1,967 1,092 1,519
Vote by Mail Totals 20,220 12,486 61.8 5,779 4,895 5,583 Grand Totals 20,220 16,188 80.1 7,746 5,987 7,102

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City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Jennifer Lee, City Clerk
Issue: Recognition of Outgoing Council Member Janine Heft Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, recognizing the service of Council Member Janine Heft" and that the City Council present a Resolution of Commendation and City Tile to Janine Heft.

Background:

Council Member Janine Heft, was elected to the City Council on November 8, 2016, and took her Oath of Office on December 13, 2016. During her term, she served as Mayor from December 10, 2019, through December 8, 2020, and from December 13, 2022, through December 12, 2023. It is in order to recognize Council Member Heft for admirably performing her duties and responsibilities as a member of the Laguna Hills City Council and for her service to the City and its constituents.

Attachments:

1. Proposed Resolution Commending Council Member Janine Heft

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RESOLUTION NO. 2024-12-10-X

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA HILLS, CALIFORNIA, RECOGNIZING THE

SERVICE OF COUNCIL MEMBER JANINE HEFT
The City Council of the City of Laguna Hills, California, hereby finds, determines, declares, and resolves as follows:

WHEREAS, Janine Heft was appointed to the City Council by Resolution No. 2016-12-13-1, pursuant to subdivision (a) of Section 10229 of the California Elections Code, took her original Oath of Office on December 13, 2016, was elected for a second term on November 3, 2020, served with distinction as Mayor for two terms, and has admirably performed her duties and responsibilities as a member of the Laguna Hills City Council by providing excellent and constructive contributions to the delivery of municipal services – both locally and regionally; and
WHEREAS, in addition to accepting the responsibilities and outstanding leadership throughout her term on the council, serving on the City’s Events, Communication, and Beautification Committee and 3/5 Memorial Ad Hoc Committee, and faithfully fulfilling her duties and responsibilities, Janine Heft has ably represented the City on various regional boards including serving as Chair of the San Joaquin Hills Transportation Corridor Agency, 2023-2024 President of the Association of California Cities – Orange County’s, and delegate to the League of California Cities General Assembly; and
WHEREAS, during her term, the City Council adopted the City’s Biennial Budget for the 2023/2024 & 2024/2025 fiscal years, allocating funding for two additional Orange County Sheriff’s Department deputies and one additional Community Services Officer; launched “The Round-Up” electronic newsletter; adopted five Ordinances enacting regulations regarding parking, short term rentals, the sign code and informal bidding procedures; approved multiple master sign programs, welcoming new businesses to the City; Janine Heft was very proud to honor the veterans at our Memorial Day Race event, celebrate our independence at our Fourth of July event and commemorating our roots at Heritage Day; and
WHEREAS, the performance of her duties and responsibilities as a council member have been characterized by excellent and constructive contributions to the lasting development of our City, and with detailed attention to financials and enhanced transparency, earning the respect and admiration of her colleagues.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA
HILLS, CALIFORNIA, on behalf of all our citizens, does hereby express sincere appreciation and thanks to Council Member Heft, for her distinguished service to the City of Laguna Hills, highly commend her for the manner in which she has carried out her duties as Council Member, and extend our best wishes for continued success and happiness in all her future endeavors.

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Resolution No. 2024-12-10-X

Page 2 ends

PASSED, APPROVED, AND ADOPTED this 10th day of December 2024. ____________________________________

DAVE WHEELER, MAYOR
ATTEST:
___________________________________

JENNIFER LEE, CITY CLERK

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

AYES:

NOES:

ABSENT:

ABSTAIN:
(SEAL)
_____________________________________

JENNIFER LEE, CITY CLERK

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City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Jennifer Lee, City Clerk
Issue: Recognition of Outgoing Mayor and Resolution of Commendation, Dave Wheeler, Mayor
Recommendation: That the City Council adopt a Resolution entitled: "A Resolution of the City Council of the City of Laguna Hills, California, commending Dave Wheeler as Mayor" and that the City Council present the Resolution and a plaque to Dave Wheeler recognizing his service to the City.

Background:

Mayor David Wheeler served his second term as Mayor of the City of Laguna Hills from December 12, 2023, through December 10, 2024. It is now in order to recognize Mayor Wheeler for his service to the City as Mayor.

Attachments:

1. Proposed Resolution Commending Mayor David Wheeler

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RESOLUTION NO. 2024-12-10-X

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA HILLS, CALIFORNIA, COMMENDING

DAVID WHEELER AS MAYOR
WHEREAS, David Wheeler served with distinction as Mayor of the City of Laguna Hills from December 12, 2023, through December 10, 2024; and WHEREAS, during his tenure as Mayor, the City Council, under Mayor Wheeler’s leadership, achieved significant milestones, including the certification of the Housing Element by the Housing and Community Economic Development (HCED), the approval of Conditional Use Permits (CUPs) for several new businesses, such as Danckuts, Muirlands Animal & Aviation Hospital, Dutch Bros Coffee, Pet Food Express, Coeur Pilates, and Ralph’s Fuel Station; and
WHEREAS, under Mayor Wheeler’s guidance, and with the support of the City Council, the City also approved a new franchise agreement with the City’s solid waste hauler, facilitated the installation of additional FLOCK cameras to enhance public safety, and initiated a contract with an IT firm to overhaul the City’s network infrastructure; and
WHEREAS, Mayor Wheeler’s leadership led to the implementation of a new sidewalk vending ordinance, the initiation of renovations to five City parks, and the successful closure of illegal marijuana businesses, ensuring the safety and compliance of local businesses and residents; and
WHEREAS, Mayor Wheeler’s service has been characterized by unwavering dedication, constructive leadership, and a commitment to the long-term growth and development of Laguna Hills. His emphasis on financial stewardship, transparency, and efficient governance has earned him the respect and admiration of his colleagues, staff, and the broader community; and.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA
HILLS, CALIFORNIA, on behalf of all our citizens, does hereby express its appreciation and thanks to Mayor Wheeler, for his service to the community as Laguna Hills Mayor for 2024.

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Resolution No. 2024-12-10-X

Page 2 ends

PASSED, APPROVED, AND ADOPTED this 10th day of December 2024. ______________________________________

JOSHUA SWEENEY, MAYOR PRO TEMPORE
ATTEST:
___________________________________

JENNIFER LEE, CITY CLERK

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

AYES:

NOES:

ABSENT:

ABSTAIN:
(SEAL)
____________________________________

JENNIFER LEE, CITY CLERK

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Item No. 1.2
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Jennifer Lee, City Clerk
Issue: Certificate of Recognition for Laguna Hills High School Student Liaison Ann Pham
Recommendation: That the Mayor present a Certificate of Recognition to Ann Pham recognizing her service as a Laguna Hills 2024 Fall Student Liaison.

Background:

The City of Laguna Hills and the Laguna Hills High School PTSA established a Student Liaison Program in 1993. Ann Pham has served as a Student Liaison for the 2024 fall semester. She has served with distinction, and it is in order to recognize her service.

Fiscal Impact:

There is no fiscal impact associated with this item.

Attachments:

1. Certificate of Recognition - Ann Pham

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CITY OF LAGUNA HILLS

CERTIFICATE OF RECOGNITION

ANNPHAM
Laguna Hills High School
Student Liaison
August 27, 2024 through December 10, 2024
WHEREAS, the City of Laguna Hills and Laguna Hills High School established a Student Liaison Program to create a direct link between the School and the City Council; and
WHEREAS, Ann Pham was appointed to serve as the Student Liaison to the City Council and took the Oath of Office on August 27, 2024; and WHEREAS, Ann Pham has served as the Student Liaison
dedication and distinction, setting a fine example for those students who will serve in the future.

NOW, THEREFORE, I, , Mayor, on behalf of the City
Council of the City of Laguna Hills, California, do hereby recognize Ann Pham for their service to the Ci.ty as Student Liaison to the City Council.

Dated this 10th day of December 2024.
, MAYOR

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Item No. 2.1
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Jennifer Lee, City Clerk
Issue: Schedule of Future Events
Recommendation: That the City Clerk announce the upcoming meetings and events Meetings:

City Council/Planning Agency Regular Meetings
Tuesday, January 14, 6:00 p.m., Laguna Hills Civic Center Council Chamber Tuesday, January 28, 6:00 p.m., Laguna Hills Civic Center Council Chamber Traffic Commission Regular Meeting
Wednesday, January 15, 6:00 p.m., Laguna Hills Civic Center Council Chamber Events:

Laguna Hills Holiday Lights Tour (pre-registration required, $10 per person) Wednesday, December 11, 6:00 p.m. - 8:30 p.m., meet at Laguna Hills Community Center Winter Wreath Workshop (pre-registration required, $100 per person) Thursday, December 12, 6:00 p.m. - 8:00 p.m., meet at Laguna Hills Community Center Parents Night Out (pre-registration required, $5 per child) Friday December 13, 6:00 p.m. - 8:30 p.m., Laguna Hills Community Center Breakfast with Santa (pre-registration required, $10 per person, under 2 yrs old free) Saturday, December 14, 9:00 a.m. - 11:00 a.m., Laguna Hills Community Center Holiday Dance & Music Extravaganza (pre-registration required) Saturday, December 14, 7:00 p.m. - 9:00 p.m., Laguna Hills Community Center Excursion to San Diego Central Library (pre-registration required, $20 residents; $25 non-residents) Sunday, December 15, 11:00 a.m. – 7:00 p.m., meet at Laguna Hills Community Center

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Item No. 2.1
Excursion to Downtown Palm Springs (pre-registration required, $25 residents; $30 non-residents) Thursday, December 19, 11:30 a.m. – 10:00 p.m., meet at Laguna Hills Community Center Laguna Hills Holiday Lights Tour (pre-registration required, $10 per person) Friday, December 20, 6:00 p.m. - 8:30 p.m., meet at Laguna Hills Community Center “Home Alone” Movie & Trivia Night
Saturday, December 21, 4:00 p.m. – 7:00 p.m., Laguna Hills Community Center County of Orange 2025-2029 Consolidated Plan-Resident Needs Survey Survey Deadline - Tuesday, December 31, 2024
Attachments:

1. Event Flyers

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lagunahillsca.gov
949.707.2680
F O R MO RE I N F O RMA T I O N :

All events will take place at the Laguna Hills Community Center and Sports Complex - 25555 Alicia Parkway
Holiday Events

CITY OF LAGUNA HILLS
DECEMBER 6: TREE LIGHTING 6P-8P
Kick off the holiday season with an evening of festive lights, carolers, refreshments, crafts, snow, and a visit from Santa! We will have a snow play area in the parking lot so dress warm!
DECEMBER 13: PARENT’S NIGHT OUT 6P-8:30P
Parents, get your holiday shopping done and let the Community Services staff watch the kids (ages 6-14)! Pre-registration is required and the event costs $5 per child. Dinner will be served.

DECEMBER 14: BREAKFAST WITH SANTA 9A-11A
Join Santa for a pancake breakfast! The event will feature crafts, pictures with Santa, and a delicious breakfast. Pre-registration is required and the event costs $10 per person, children under 2 years old are free.

DECEMBER 14: HOLIDAY DANCE & MUSIC
EXTRAVAGANZA 7P*-9P
Enjoy an evening of holiday dance and music performances from local artists. *Doors open at 6:30pm. Pre-registration is required. Scan QR code below for more information.

And so much more! Scan here to register and see all of the other events and programs including floral workshops, holiday movie night, and a special light tour! Space is limited so sign up today!

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Hop on the van and join us as we head to Downtown San Diego for a selfguided tour of the San Diego Central Library covering the building’s art or special collections. Designed by local architect Rob Wellington Quigley, the 9-story structure is topped with an iconic steel-and-mesh lattice dome.

Explore some of the 150-individual works of art from the City of San Diego Civic Art Collection, the largest display in the history of the Commission for Arts and Culture. Enjoy a special look in the Hervey Family Rare Books Room that holds the Library’s treasured Wangenheim Collection. Then, enjoy the conclusion of the Fall Concert Series: The Odeum Guitar Duo “Masterworks for Two Guitars”. Bring water, snacks and sack lunch or enjoy lunch on your own in the popular and picturesque Seaport Village.

Participants meet at the Laguna Hills Community Center where City staff will provide transportation. Call (949) 707-2680 for more information. No refunds or transfers for this event.
*Registration starts on November 12, 2024 Class# 1475
12/15 11:00AM-7:00PM Sunday
Fee: Resident $20, Non-Resident $25
Like us on
at www.facebook.com/lagunahillscc
To register or for more information, please call (949) 707-2680 or visit www.lagunahillsca.gov

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Travel with us to explore this desert oasis situated in the western end of the Coachella Valley. While there we plan on site seeing, including architectural sites, walk the stars, visiting the Agua Caliente Cultural Museum, Palm Springs Art Museum, and Village Fest – an open-air street market. Bring water, snacks, and a sack lunch or purchase from food vendors. Participants meet at the Laguna Hills Community Center where City staff will provide transportation. Call (949) 707-2680 for more information. No refunds or transfers for this event.
*Registration begins November 12, 2024 Class# 1476
12/19 11:30AM-10:00PM Thursday
Fee: Resident $25, Non-Resident $30
Like us on at www.facebook.com/lagunahillscc
To register or for more information, please call (949) 707-2680 or visit www.lagunahillsca.gov

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Come down to the Community Center for a special feature and festivities in celebration of the Christmas classic “Home Alone,” which stars Macaulay Culkin, Joe Pesci, Daniel Stern, John Heard, and Catherine O’Hara. This 1990 hit movie is considered one of the top Christmas movies and highest-grossing Christmas film ever made. The age rating is PG and recommended for ages 10+. Thereafter, we will test your knowledge in a round of trivia. Popcorn will be provided on-site and feel free to bring a blanket or beach chair to enjoy the movie in the front of our Heritage room. However, chairs and tables will be available further away.

You are encouraged to bring a dish, snacks, or drink as this event encourages a potluck-style banquet. Prizes will be for Best Potluck item, Arts & Craft, and Trivia. Registration is limited to room capacity.

Class# 1525
12/21 4:00PM-7:00PM Saturday
Fee: Resident $0, Non-Resident $0
To register or for more information, please call (949) 707-2680 or visit www.lagunahillsca.gov

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RESIDENT NEEDS
SURVEY
County of Orange Housing & Community Development Seeks Input from Laguna Hills Residents for 2025-2029 Consolidated Plan
The County of Orange receives approximately $4 million in federal funds from the U.S.

Department of Housing and Urban Development (HUD) each year for housing and community development projects in certain County jurisdictions, which includes the City of Laguna Hills.

These annual grants can be used to provide decent housing, suitable living environments, and expanded economic opportunities, for low- and moderate-income persons in our city.

In creating the 2025-2029 Consolidated Plan, the County needs your help to identify the priorities for improvements and public services in our community.

To have a voice in how the County invests this money in Laguna Hills, please complete the Resident Needs Survey by December 31, 2024.

Please select the survey link or QR code in your preferred language to complete the survey.

English: https://www.surveymonkey.com/r/K2MDFX5
Spanish: https://www.surveymonkey.com/r/K2HYSFY
Chinese: https://www.surveymonkey.com/r/5LPQQY9
Korean: https://www.surveymonkey.com/r/5V8HSKT
Vietnamese: https://www.surveymonkey.com/r/5V7PWJK

E N G L I S H S P A N I S H C H I N E S E K O R E A N V I E T N A M E S E 2 0 2 5 - 2 0 2 9 C O N S O L I D A T E D P L A N

FOR MORE INFORMATION
VISIT OCHCD.ORG/COMMUNITY-DEVELOPMENT
OR CALL 714-480-2996

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City of Laguna Hills
City Council
Special Meeting
Minutes
Tuesday, November 12, 2024
Call to Order
The meeting was called to order at 4:01 p.m. by Mayor Wheeler.

Roll Call of City Council Members

Present:

Mayor Dave Wheeler
Mayor Pro Tempore Joshua Sweeney
Council Member Don Caskey
Council Member Erica Pezold

Absent:

Council Member Janine Heft
Public Comments
There were no public comments on the special meeting items.

Announcement of Closed Session Item(s)
A. Public Employee Performance Evaluation
Pursuant to Government Code Section 54957(b)(1)
Public Employee Title: City Attorney - Annual Performance Review Adjourn to City Council Conference Room or City Council Chamber Convene into Closed Session
The City Council convened into closed session to consider the matter listed above.

Reconvene to City Council Chamber
The City Council reconvened the City Council Meeting at 5:15 p.m. with a quorum of 4 Council Members present in Chamber.

Closed Session Report
A. Public Employee Performance Evaluation
Pursuant to Government Code Section 54957(b)(1)
Public Employee Title: City Attorney - Annual Performance Review

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City Council Special Meeting Minutes
Tuesday, November 12, 2024
2 City Attorney Simonian stated that the City Council convened into closed session pursuant to the authorities listed on the agenda with no reportable action.

City Council Workshop Items
1 Update on Comprehensive Review of City Council Policies and Administrative Orders
Recommendation: That the City Council review the modifications made to the City Council Policies and provide direction to staff.

Mayor Wheeler provided information on the item.

A motion to approve the discussed changes to City Council Policy No. 101 was moved by Mayor Wheeler, seconded by Council Member Pezold.

Result: Passed
Yes 4, No 0, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Pezold
Nays: None
Abstain: None
City Manager Hildenbrand responded to Council Member requests for additional information.

City Attorney Simonian responded to Council Member requests for additional information.

Deputy City Manager/Community Services Director responded to Council Member requests for additional information.

A motion to approve the discussed changes to City Council Policy No. 125 was moved by Mayor Wheeler, seconded by Council Member Pezold.

Result: Passed
Yes 4, No 0, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Pezold
Nays: None
Abstain: None
Adjournment
There being no further business before the City Council at this session, Mayor Wheeler declared the meeting adjourned at 5:57 p.m.

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City Council Special Meeting Minutes
Tuesday, November 12, 2024
3 ____________________________________
Jennifer Lee, City Clerk
ATTEST:
____________________________________
, Mayor
Approved at meeting of December 10, 2024.

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City of Laguna Hills
City Council / Planning Agency
Regular Meeting
Minutes
Tuesday, November 12, 2024
Closed Session - Convening at 6:00 PM
Call to Order
The meeting was called to order at 6:00 p.m. by Mayor Wheeler.

Roll Call of City Council Members

Present:

Mayor Dave Wheeler
Mayor Pro Tempore Joshua Sweeney
Council Member Don Caskey
Council Member Erica Pezold

Absent:

Council Member Janine Heft
Announcement of Closed Session Item(s)
A. Public Employee Performance Evaluation
Pursuant to Government Code Section 54957(b)(1)
Public Employee Title: City Manager - Annual Performance Review B. Conference with Labor Negotiator
Pursuant to Government Code Section 54957.6
Agency Negotiator: Dave Wheeler, Mayor
Unrepresented Employee: Jarad Hildenbrand, City Manager Public Comments
There were no public comments on the closed session items.

Adjourn to City Council Conference Room or City Council Chambers Convene into Closed Session
The City Council convened into closed session to consider the matters listed above.

Reconvene to City Council Chamber
Recess

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City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
2 General Business Convening at 7:00 PM
Call to Order
The meeting was called to order at 7:06 p.m. by Mayor Wheeler.

Invocation: Elder Tom Munson of Christ Community Church Pledge of Allegiance: Council Member Pezold
Roll Call of City Council Members

Present:

Mayor Dave Wheeler
Mayor Pro Tempore Joshua Sweeney
Council Member Don Caskey
Council Member Erica Pezold

Absent:

Council Member Janine Heft
Closed Session Report
A. Public Employee Performance Evaluation
Pursuant to Government Code Section 54957(b)(1)
Public Employee Title: City Manager - Annual Performance Review B. Conference with Labor Negotiator
Pursuant to Government Code Section 54957.6
Agency Negotiator: Dave Wheeler, Mayor
Unrepresented Employee: Jarad Hildenbrand, City Manager City Attorney Simonian stated that the City Council convened into closed session pursuant to the authorities listed on the agenda with no reportable action.

1. Presentations and Proclamations

1.1 Laguna Hills High School Student Liaison Report
The City Council received a report from Laguna Hills High School Fall Student Liaison Alternate Forrest Frey.

Mayor Wheeler provided remarks on a Veterans Day event and recognized the veterans present at the meeting and thanked them for their service.

2. Schedule of Future Events

2.1 Schedule of Future Events
City Clerk Lee announced the upcoming meetings and events.

Page 45 of 459 ends

City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
3 3. Public Comments
There were no public comments on non-agendized items.

4. Consent Calendar
Jackie Lloyd and Geoff and Khanh Hager, residents of Alicia Place neighborhood, submitted electronic public comments opposing Item No. 4.8, that were forwarded to the City Council prior to the meeting, posted on the City's website, and announced into the record by City Clerk Lee.

The following individual(s) provided public comments in favor of Item No. 4.8:

Nancy Norcross
Robert Wheelhouse
Natalie Lindsay
The following individual(s) provided public comments opposing Item No. 4.8:

Deanna Jacobson
Bonnie Hanna
Public Works Director/City Engineer Ames responded to Council Member requests for additional information.

David Oslinker, a resident of Laguna Hills, submitted an electronic public comment in favor of Item No. 4.10, that was forwarded to the City Council prior to the meeting, posted on the City's website, and announced into the record by City Clerk Lee.

Morgan Gallagher of Cox, Castle & Nicholson LLP submitted an electronic public comment on behalf of KB Ridge Route, LLC, KB Mill Creek, DST, and KB Spectrum Summit Plaza, LLC, opposing Item No. 4.10, that was forwarded to the City Council prior to the meeting, posted on the City's website, and announced into the record by City Clerk Lee.

The following individual(s) provided public comments opposing Item No. 4.10:

Tibor Keleman
Morgan Gallagher
A motion to approve the balance of the Consent Calendar with Council Member Pezold and Council Member Caskey removing Item No. 4.8 and Item No. 4.10 was moved by Council Member Pezold, seconded by Mayor Pro Tempore Sweeney.

Result: Passed
Yes 4, No 0, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Pezold

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City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
4 Nays: None
Abstain: None

4.2 Approval of Minutes for October 22, 2024, 4pm Special Meeting Recommendation: That the City Council approve the City Council Minutes for the October 22, 2024, 4pm Special Meeting

4.3 Approval of Minutes for October 22, 2024, 6pm Special Meeting Recommendation: That the City Council approve the City Council Minutes for the October 22, 2024, 6pm Special Meeting

4.4 Approval of Minutes for October 22, 2024, Regular Meeting Recommendation: That the City Council approve the City Council Minutes for the October 22, 2024, Regular Meeting.

4.5 Ratification of November 12, 2024 Warrant Register
Recommendation: That the City Council ratify the accompanying Warrant Register for the period from October 11, 2024, to October 31, 2024, in the amount of $579,749.66.

4.6 Second Reading and Adoption of Proposed Ordinance Changing the Start Time of City Council Regular Meetings From 7:00 p.m. to 6:00 p.m.

Recommendation: That the City Council: 1) Adopt Ordinance No. 2024-3 changing the start time for City Council regular meetings, entitled: “An Ordinance of the City of Laguna Hills, California, Amending and Restating Section 2-04.010 (Time of Regular Meetings) of Chapter 2-04 (City Council) of Title 2 (Administration and Personnel) of the Laguna Hills Municipal Code Establishing the Dates and Time of City Council Regular Meetings”; and 2) Authorize the Mayor/Mayor Pro Tempore to execute the Ordinance.

4.7 Orange County Transportation Authority Regional Traffic Signal Synchronization Projects: Avenida de la Carlota, La Paz Road, and Cabot Road Recommendation: That the City Council adopt Resolution No. 2024-11-12-1: “A Resolution of the City Council of the City of Laguna Hills, California, Approving the Submittal of Three Improvement Projects to the Orange County Transportation Authority for Funding Under the Comprehensive Transportation Funding Programs.”

Page 47 of 459 ends

City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
5 4.9 OCTA Regional Traffic Signal Synchronization Project: Paseo De Valencia - Moulton Parkway Confluence Bypass Corridor
Recommendation: That the City Council authorize the City Manager to sign the Cooperative Agreement for the Paseo de Valencia – Moulton Parkway Confluence Bypass Corridor Project.

4.11 Cooperative Agreement with the City of Laguna Woods for Storm Drain Repairs on Ridge Route Drive
Recommendation: That the City Council: 1) Authorize the City Manager and City Attorney to make minor modifications as may be necessary to finalize the Cooperative Agreement for the Ridge Route Drainage Repair Project; 2) Authorize the City Manager to execute the Cooperative Agreement for the Ridge Route Drainage Repair Project; and 3) Authorize the Finance Director to amend the budget by allocating $110,930.00 from the Gas Tax HUTA fund into CIP No. 403.

4.12 Development Application Status Report
Recommendation: That the City Council receive and file the report.

Items Removed from the Consent Calendar

4.8 Alicia Place Neighborhood Permit Parking Program
Recommendation: That the City Council: 1) Find and determine that the proposed permit parking controls are not subject to the California Environmental Quality Act pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, Cal. Code of Regs, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly; and 2) Adopt Resolution No. 2024-11-12-2: "A Resolution of the City Council of the City of Laguna Hills, California, Establishing a Residential Permit Parking Area and a No Parking Zone During Days and Hours of Street Sweeping on Certain Streets in the Alicia Place Neighborhood.”
Council Member Pezold and Council Member Caskey removed Item No. 4.8 from the Consent Calendar to allow for discussion on the item.

Public Works Director/City Engineer Ames responded to Council Member requests for additional information.

A motion to approve staff's recommendation was moved by Council Member Pezold, seconded by Mayor Pro Tempore Sweeney.

Page 48 of 459 ends

City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
6 Result: Passed
Yes 3, No 0, Abstained 1
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Pezold
Nays: None
Abstain: Council Member Don Caskey

4.10 Establishment of a No Parking Overnight Zone on Mill Creek Drive Recommendation: That the City Council: 1) Find and determine that the proposed parking regulation is not subject to the California Environmental Quality Act pursuant to Sections 15301 (the activity applies to the operation of existing streets, and will not expand the use of those existing streets) and 15061(b)(3) (the activity has no potential for causing a significant effect on the environment) of the CEQA Guidelines, Cal. Code of Regs, Title 14, Chapter 3; and 2) Adopt Resolution No. 2024-11-12-3: "A Resolution of the City Council of the City of Laguna Hills, California, establishing a No Overnight Parking Zone from 9:00 p.m. to 6:00 a.m. on the entirety of Mill Creek Drive.”
Council Member Pezold and Council Member Caskey removed Item No. 4.10 from the Consent Calendar to allow for discussion on the item.

Public Works Director/City Engineer Ames responded to Council Member requests for additional information.

At Council Member Pezold's request, Tibor Kelerman provided further public comments opposing Item No. 4.10.

A motion to approve staff's recommendation was moved by Mayor Wheeler, seconded by Council Member Pezold. This motion was withdrawn.

City Attorney Simonian responded to Council Member requests for additional information.

A motion to approve staff's recommendation for a temporary six-month period and revisit the item on May 27, 2025, was moved by Council Member Caskey, seconded by Mayor Pro Tempore Sweeney.

Result: Passed
Yes 4, No 0, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Pezold
Nays: None
Abstain: None

Page 49 of 459 ends

City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
7 5. Planning Agency
There were no separate Planning Agency Business Items for this meeting.

6. City Council Public Hearings
There were no City Council public hearings.

7. Administrative Reports

7.1 City Manager
The City Manager provided no administrative reports.

8. Matters Agendized and Presented by City Council Members

8.1 Update on Comprehensive Review of City Council Policies and Administrative Orders
Recommendation: That the City Council review the modifications made to the City Council Policies and provide direction to staff.

This item was not discussed, as it was completed during the special meeting held on November 12, 2024.

9. City Council Member Committee Reports

9.1 Committee Assignment Reports
The City Council received reports from City Council Members on the City Council Committee Assignments listed in the staff report.

10. City Council Member Comments
Council Member Pezold
Council Member Pezold provided a reminder that trading committee and leadership positions can be viewed as a quid pro quo.

Mayor Pro Tempore Sweeney
Mayor Pro Tempore Sweeney encouraged everyone to sign up for the countywide mass notification system, Alert OC and reported on a wildland firefighter training he recently attended.

Consideration of Compensation for City Manager
1 Consideration of Compensation for City Manager
Recommendation: Following completion of the annual performance evaluation of the City Manager, the City Council will take such action as it so determines.

Page 50 of 459 ends

City Council/Planning Agency Regular Meeting Minutes
Tuesday, November 12, 2024
8 This item was not discussed, as the public employee performance evaluation is not yet complete. The evaluation has been continued to a meeting in January Adjournment
There being no further business before the City Council at this session, Mayor Wheeler declared the meeting adjourned at 8:33 p.m.
____________________________________
Jennifer Lee, City Clerk
ATTEST:
____________________________________
, Mayor
Approved at meeting of December 10, 2024.

Page 51 of 459 ends

City of Laguna Hills
City Council
Special Meeting
Minutes
Tuesday, November 19, 2024
Call to Order
The meeting was called to order at 7:01 p.m. by Mayor Wheeler.

Roll Call of City Council Members

Present:

Mayor Dave Wheeler
Mayor Pro Tempore Joshua Sweeney
Council Member Don Caskey
Council Member Janine Heft
Council Member Erica Pezold

Absent:

Pledge of Allegiance: Council Member Heft
Public Comments
There were no public comments prior to the staff report and presentation of the special meeting item.

City Council Workshop Items
1 Consideration of Design Proposals for the 3rd Battalion, 5th Marines Darkhorse Memorial Bronze Sculpture
Recommendation: The 3/5 Battalion Memorial Ad Hoc Committee recommends that the City Council:
1) Approve the “Five Figures on Patrol Design
2) Authorize the Mayor to execute the Amended and Restated Agreement with the Artist; and
3) Authorize the Finance Director to amend the budget by allocating $307,000 of Public Art Funds towards the 3/5 Memorial Sculpture project.

City Manager Hildenbrand reviewed the information provided in the staff report.

Page 52 of 459 ends

City Council Special Meeting Minutes
Tuesday, November 19, 2024
2 Council Member Heft provided information on the item, provided a PowerPoint presentation on the twenty-five 3rd Battalion, 5th Marines Darkhorse fallen soldiers, and read into the record a letter from Cpl Travis Haggerty in support of the item.

Council Member Caskey provided information on the item.

Artist Brittany Ryan provided information on the item, provided a presentation of the maquettes of the proposed sculptures, read a letter of support of the item, and responded to Council Member requests for additional information.

The following individual(s) provided public comments in support of the item:

Karen Robbins, Board Member, Laguna Hills Team Darkhorse Support Committee Evan Gost, Board Member, Laguna Hills Team Darkhorse Support Committee Laura Dickson, Board Member, Laguna Hills Team Darkhorse Support Committee A motion to approve the "Five Figures on Patrol Design" with flexibility on the final location placement was moved by Council Member Heft, seconded by Council Member Caskey.

A substitute motion to approve the "Single Arch Design" with flexibility on the final location placement was moved by Mayor Wheeler, seconded by Council Member Pezold.

Roll Call Vote Result: Failed
Yes 2, No 3, Abstained 0
Ayes: Mayor Wheeler, Council Member Pezold
Nays: Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Heft
Abstain: None
Mayor Wheeler called for a vote on the main motion.

A motion to approve the "Five Figures on Patrol Design" with flexibility on the final location placement was moved by Council Member Heft, seconded by Council Member Caskey.

Roll Call Vote Result: Passed
Yes 4, No 1, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Heft
Nays: Council Member Pezold
Abstain: None

Page 53 of 459 ends

City Council Special Meeting Minutes
Tuesday, November 19, 2024
3 A motion to approve and authorize the Mayor to execute the Amended and Restated Agreement with the Artist and Authorize the Finance Director to amend the budget by allocating $307,000 of Public Art Funds towards the 3/5 Memorial Sculpture project was moved by Council Member Heft, seconded by Mayor Pro Tempore Sweeney.

Roll Call Vote Result: Passed
Yes 4, No 1, Abstained 0
Ayes: Mayor Wheeler, Mayor Pro Tempore Sweeney, Council Member Caskey, Council Member Heft
Nays: Council Member Pezold
Abstain: None
Adjournment
There being no further business before the City Council at this session, Mayor Wheeler declared the meeting adjourned at 9:03 p.m.
____________________________________
Jennifer Lee, City Clerk
ATTEST:
____________________________________
, Mayor
Approved at meeting of December 10, 2024.

Page 54 of 459 ends

Item No. 4.5
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Eric Hendrickson, Finance Director
Issue: Ratification of December 10, 2024 Warrant Register Recommendation: That the City Council ratify the accompanying Warrant Register for the period from November 1, 2024, to November 28, 2024, in the amount of $2,257,169.25.

Background:

The City issues accounts payable disbursements on a regular basis and presents it to the City Council for ratification at its next regularly scheduled City Council Meeting. The attached Warrant Register containing checks and electronic funds transfers for the period from November 1, 2024, to November 28, 2024, is being presented for ratification by the City Council. Payments have been reviewed and approved by the appropriate departmental staff. The Finance Director certifies to the accuracy of the attached register and to the availability of monies for payment thereof.

Fiscal Impact:

Ratification of the accompanying Warrant Register includes disbursements totaling $2,257,169.25.

Attachments:

1. Warrant Register - December 10, 2024

2. Payables Detail Report - December 10, 2024

Page 55 of 459 ends

4421 S-2250 SPARKLETTS 11/08/2024 237.31
12/3/2024 10:49:52 AM Page 1 of 5
4419 S-2330 SOCALGAS 11/08/2024 78.81
4420 S-2323 SOUTH COAST FAMILY MEDICAL CENTER, INC. 11/08/2024 170.00 4417 S-2194 SECURE LIVE SCAN 11/08/2024 105.00
4418 S-2296 SHUTE, MIHALY WEINBERGER LLP 11/08/2024 39.40 4415 S-1902 SAN DIEGO GAS AND ELECTRIC 11/08/2024 11,775.45 4416 S-2332 SANTA MARGARITA PLUMBING AND AIR 11/08/2024 245.00 4413 R-1977 RJ ELECTRIC 11/08/2024 3,893.27
4414 R-1806 RJM DESIGN GROUP, INC. 11/08/2024 12,504.93 4411 Q-1716 QUADIENT LEASING USA, INC. 11/08/2024 530.22 4412 R-1985 REGIONAL FIRST AID, INC 11/08/2024 323.04
4409 O-1614 ORANGE COUNTY SCHOOL OF THE ARTS FOUNDATION 11/08/2024 162.50 4410 P-1839 PAPER DEPOT 11/08/2024 67.00
4407 O-1546 OFFICE SOLUTIONS 11/08/2024 530.39
4408 Z-CD-0492 OPTIMA RPM, INC 11/08/2024 7,143.00
4405 M-1302 MOULTON NIGUEL WATER DISTRICT 11/08/2024 215.75 4406 M-1606 MTM YEE CORP 11/08/2024 400.00
4403 J-1071 JCTEES.COM CORPORATION 11/08/2024 1,586.60
4404 M-1388 MOBILE MINI, INC. 11/08/2024 868.31
4401 I-0960 IRV SEAVER MOTORCYCLES 11/08/2024 2,965.09
4402 J-1057 JAMEY CLARK, INC. 11/08/2024 50,116.89
4399 Z-CD-0251 HOYT ROOFS INC 11/08/2024 840.00
4400 H-0960 HR GREEN PACIFIC, INC. 11/08/2024 9,731.25
4397 G-0571 HOLLAND GANNON 11/08/2024 64.33
4398 H-0934 HOME DEPOT 11/08/2024 22.56
4395 N-1502 HAROON NOORI 11/08/2024 906.45
4396 H-0848 HDL, COREN AND CONE 11/08/2024 3,307.25
4393 E-0600 EWING IRRIGATION PRODUCTS, INC 11/08/2024 215.32 4394 F-0604 FEDERAL EXPRESS CORPORATION 11/08/2024 45.04 4391 E-0606 EIDE BAILLY LLP 11/08/2024 21,000.00
4392 E-0504 EL TORO WATER DISTRICT 11/08/2024 21,369.48 4389 D-0575 DOG WASTE DEPOT 11/08/2024 619.45
4390 D-0523 DUDEK 11/08/2024 59,710.09
4387 D-0578 DE NOVO PLANNING GROUP 11/08/2024 2,350.00
4388 D-0561 DOCU-TRUST 11/08/2024 115.00
4385 C-1122 CROSSTOWN ELECTRICAL AND DATA, INC. 11/08/2024 3,644.70 4386 D-0572 DAILY JOURNAL CORPORATION 11/08/2024 1,333.33 4383 C-1008 COUNTY OF ORANGE, NPDES 11/08/2024 75,324.62 4384 C-0023 COX COMMUNICATION 11/08/2024 1,050.91
4381 C-1181 CIVICPLUS, LLC 11/08/2024 889.27
4382 P-1640 COSTCO MEMBERSHIP 11/08/2024 130.00
4379 C-1177 CANON FINANCIAL SERVICES, INC. 11/08/2024 1,901.87 4380 C-0324 CITY OF MISSION VIEJO 11/08/2024 7,354.51
4377 B-0304 BEE MAN, THE 11/08/2024 530.00
4378 B-0222 BILL'S SOUND AND SECURITY 11/08/2024 130.00 4375 A-0138 ALL CITY MANAGEMENT, INC. 11/08/2024 8,999.20 4376 A-0365 AT AND T - CALNET 3 11/08/2024 382.53
4373 A-0388 ABTECH TECHNOLOGIES, INC. 11/08/2024 27,892.50 4374 Z-CS-0497 ADRIAN BANOS 11/08/2024 100.00
4371 S-1904 SOUTHERN CALIFORNIA EDISON 11/04/2024 120.54 4372 S-2250 SPARKLETTS 11/04/2024 792.37
Payment Type: Regular
4370 M-1302 MOULTON NIGUEL WATER DISTRICT 11/04/2024 29,258.38 Warrant Register - December 10, 2024
City of Laguna Hills, CA By Check Number
Date Range: 11/01/2024 - 11/28/2024
Check Number Vendor Number Vendor Name Payment Date Payment Amount

Page 56 of 459 ends

12/3/2024 10:49:52 AM Page 2 of 5
4481 S-2095 STONE IMAGERY 11/27/2024 181.02
4482 S-2209 STUDIO TWO BLACK DIAMOND 11/27/2024 24.24
4479 S-2250 SPARKLETTS 11/27/2024 212.33
4480 S-1980 STATE DEPARTMENT OF JUSTICE ACCOUNTING OFFICE 11/27/2024 64.00 4477 S-2319 SCA OF CA, LLC 11/27/2024 17,381.78
4478 S-2323 SOUTH COAST FAMILY MEDICAL CENTER, INC. 11/27/2024 525.00 4475 R-1806 RJM DESIGN GROUP, INC. 11/27/2024 1,883.20
4476 S-1902 SAN DIEGO GAS AND ELECTRIC 11/27/2024 35,239.86 4473 O-1615 ORANGE COUNTY HAULING 11/27/2024 1,300.00
4474 Z-CD-0487 PACIFIC ROOFING SYSTEMS 11/27/2024 2,376.41 4471 M-1609 MITSUBISHI ELECTRIC US, INC. 11/27/2024 487.40 4472 M-1388 MOBILE MINI, INC. 11/27/2024 341.83
4469 M-1304 MARTIN LOCK AND SAFE CO. 11/27/2024 361.51
4470 A-0317 MICHAEL ABRAHAM 11/27/2024 3,712.05
4467 J-1057 JAMEY CLARK, INC. 11/27/2024 13,891.98
4468 J-1071 JCTEES.COM CORPORATION 11/27/2024 2,385.91
4465 G-0821 G2 CONSTRUCTION INC. 11/27/2024 12,500.00
4466 H-0829 HARTZOG AND CRABILL, INC. 11/27/2024 6,467.35 4463 E-0554 ECONOMICS, INC. 11/27/2024 28,724.92
4464 E-0600 EWING IRRIGATION PRODUCTS, INC 11/27/2024 63.28 4461 D-0584 DAVID VOLZ DESIGN LANDSCAPE ARCHITECTS, INC. 11/27/2024 50,960.83 4462 D-0583 DMS FACILITY SERVICES, LLC 11/27/2024 103,990.00 4459 C-0324 CITY OF MISSION VIEJO 11/27/2024 87,359.78
4460 C-1226 CREATIVE VISION GROUP, LLC 11/27/2024 1,200.00 4457 B-0452 BRITTANY MARIE RYAN 11/27/2024 118,000.00
4458 C-1144 CHARLES ABBOTT ASSOCIATES, INC 11/27/2024 109,406.21 4455 A-0365 AT AND T - CALNET 3 11/27/2024 355.78
4456 B-0304 BEE MAN, THE 11/27/2024 310.00
4453 W-2452 WSP USA ENVIRONMENT AND INFRASTRUCTURE INC 11/14/2024 10,536.95 4454 A-0138 ALL CITY MANAGEMENT, INC. 11/27/2024 8,099.28 4451 T-2712 TOTAL SOURCE OFFICEWORKS 11/14/2024 889.72
4452 W-2451 W.G. ZIMMERMAN ENGINEERING, INC. 11/14/2024 20,821.00 4449 O-1575 SOUTHERN CALIFORNIA NEWS GROUP 11/14/2024 2,191.69 4450 S-2209 STUDIO TWO BLACK DIAMOND 11/14/2024 96.98
4447 S-1904 SOUTHERN CALIFORNIA EDISON 11/14/2024 12,355.70 4448 S-1904 SOUTHERN CALIFORNIA EDISON 11/14/2024 5,501.78 4445 Z-CD-0018 PREMIER POOL AND SPA 11/14/2024 500.00
4446 Z-CD-0496 ROBERTO PEREZ 11/14/2024 660.00
4443 M-1302 MOULTON NIGUEL WATER DISTRICT 11/14/2024 15,116.10 4444 C-1003 ORANGE COUNTY TREASURER-TAX COLLECTOR 11/14/2024 2,034.00 4441 I-0942 IRVINE RANCH WATER DISTRICT 11/14/2024 249.26 4442 J-1057 JAMEY CLARK, INC. 11/14/2024 14,768.94
4439 Z-CD-0495 ETERNAL WATER POOLS 11/14/2024 500.00
4440 G-0868 GLASER WEIL FINK HOWARD AVCHEN & SHAPIRO LLP 11/14/2024 787.50 4437 D-0461 DATA TICKET, INC. 11/14/2024 633.82
4438 D-0583 DMS FACILITY SERVICES, LLC 11/14/2024 2,710.00 4435 C-1191 COUNTY OF ORANGE 11/14/2024 6,184.62
4436 C-1122 CROSSTOWN ELECTRICAL AND DATA, INC. 11/14/2024 14,331.60 4433 C-1144 CHARLES ABBOTT ASSOCIATES, INC 11/14/2024 20,806.05 4434 C-1181 CIVICPLUS, LLC 11/14/2024 11,807.00
4431 A-0365 AT AND T - CALNET 3 11/14/2024 30.81
4432 B-0304 BEE MAN, THE 11/14/2024 155.00
4429 A-0349 A SOURCE OF PRIDE 11/14/2024 33.91
4430 Z-CD-0494 ANM CONSTRUCTION INC 11/14/2024 5,000.00 4427 Z-CD-0493 WARMINGTON PROPERTIES 11/08/2024 13,642.00 4428 W-2337 WEST COAST ARBORISTS, INC. 11/08/2024 58,417.10 4425 T-2698 TPX COMMUNICATIONS 11/08/2024 735.31
4426 U-2165 UNDERGROUND SERVICE ALERT OF SO CALIFORNIA 11/08/2024 183.20 4423 R-1888 THE RITZ COMPANIES 11/08/2024 11,713.00
4424 T-2712 TOTAL SOURCE OFFICEWORKS 11/08/2024 43.09
Check Number Vendor Number Vendor Name Payment Date Payment Amount 4422 S-2095 STONE IMAGERY 11/08/2024 7,347.19
Warrant Register - December 10, 2024 Date Range: 11/01/2024 - 11/28/2024

Page 57 of 459 ends

Total Regular: 1,256,886.77
12/3/2024 10:49:52 AM Page 3 of 5
4485 W-2451 W.G. ZIMMERMAN ENGINEERING, INC. 11/27/2024 2,440.00 4486 W-2337 WEST COAST ARBORISTS, INC. 11/27/2024 29,629.10 4483 T-2712 TOTAL SOURCE OFFICEWORKS 11/27/2024 1,199.10 4484 V-2224 VERIZON WIRELESS 11/27/2024 940.39
Warrant Register - December 10, 2024 Date Range: 11/01/2024 - 11/28/2024 Check Number Vendor Number Vendor Name Payment Date Payment Amount

Page 58 of 459 ends

209 125 0.00 2,257,169.25
12/3/2024 10:49:52 AM Page 4 of 5
Bank Drafts 24 8 0.00 1,000,282.48
EFT's 0 0 0.00 0.00
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Total Bank Draft: 1,000,282.48
Bank Code 1 - General Summary
Payable
Count
Payment
Payment Type Count Discount Payment
Regular Checks 185 117 0.00 1,256,886.77
DFT0002989 H-0966 HIGH LEVEL SECURITY SOLUTIONS, INC. 11/21/2024 7,224.00 DFT0002991 U-2170 US BANK CORPORATE PAYMENT SYSTEMS 11/20/2024 38,012.99 DFT0002981 W-2450 WEX BANK 11/15/2024 283.50
DFT0002982 W-2450 WEX BANK 11/15/2024 585.58
DFT0002979 W-2450 WEX BANK 11/15/2024 388.34
DFT0002980 W-2450 WEX BANK 11/15/2024 289.27
Payment Type: Bank Draft
DFT0002970 C-1007 OCSD LAW ENFORCEMENT CONTRACT, OC TREASURER-TAX COLLECTOR 11/07/2024 946,274.80 DFT0002971 H-0966 HIGH LEVEL SECURITY SOLUTIONS, INC. 11/07/2024 7,224.00 Warrant Register - December 10, 2024 Date Range: 11/01/2024 - 11/28/2024 Check Number Vendor Number Vendor Name Payment Date Payment Amount

Page 59 of 459 ends

998 Pooled Cash & Investments 11/2024 2,257,169.25
2,257,169.25
12/3/2024 10:49:52 AM Page 5 of 5
209 125 0.00 2,257,169.25
Fund Summary
Fund Name Period Amount
Bank Drafts 24 8 0.00 1,000,282.48
EFT's 0 0 0.00 0.00
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
All Bank Codes Check Summary
Payable
Count
Payment
Payment Type Count Discount Payment
Regular Checks 185 117 0.00 1,256,886.77
Warrant Register - December 10, 2024 Date Range: 11/01/2024 - 11/28/2024

Page 60 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 1 of 13
11/08/2024 DUDEK 202408835 Housing Study & MND, USE-0147- 2023, 8/24 - 9/27/24
100-000-223000 59,710.09
11/08/2024 IRV SEAVER MOTORCYCLES 20242387 Motorcycle Maintenance, Police Svcs, Oct '24
100-420-646100 2,499.48
11/08/2024 IRV SEAVER MOTORCYCLES 20242389 Motorcycle Maintenance, Police Svcs, Oct '24
100-420-646100 148.50
11/08/2024 SANTA MARGARITA PLUMBING AND
AIR
16609-40608 Plumbing Repairs 100-310-645500 245.00
11/08/2024 HR GREEN PACIFIC, INC. 180952 Public Works Permit Inspections, Oct '24
100-355-700255 9,731.25
11/08/2024 TPX COMMUNICATIONS 182400728-0 Communications Expense, 10/23/24 - 11/22/24
100-195-630000 735.31
11/08/2024 BEE MAN, THE 132407 Bee Removal, Public Works, Oct '24 100-355-720701 180.00 11/08/2024 BEE MAN, THE 132489 Bee Removal, Public Works, Oct '24 100-355-720701 155.00 11/08/2024 SECURE LIVE SCAN 15829 Pre-Employment Fingerprinting, Oct '24
100-195-617000 105.00
11/08/2024 EL TORO WATER DISTRICT 110724 Water Usage, Public Works, Sep '24 100-355-635000 21,369.48 11/08/2024 SPARKLETTS 12194330 100924 Operating Supplies, Comm Ctr, 9/18/24 - 10/7/24
100-310-622005 237.31
11/08/2024 BEE MAN, THE 132310 Bee Removal, Public Works, Oct '24 100-355-720701 195.00 11/08/2024 HAROON NOORI 110424 Travel Reimburse, CALED Economic Training, Oct '24
100-225-613000 361.80
11/08/2024 ORANGE COUNTY SCHOOL OF THE

ARTS FOUNDATION
110424 Deposit, Ballroom Blitz, Holiday
Dance, 12/14/24
100-310-695510 162.50
11/08/2024 SAN DIEGO GAS AND ELECTRIC 110424 Utilities - Electric, 10/1/24 - 10/31/24 100-356-631400 11,775.45 11/08/2024 COX COMMUNICATION 102824 WiFi, City Hall, 10/28/24 - 11/27/24 100-195-630000 655.16 11/08/2024 MTM YEE CORP 10401 Advertising-Program Services, Nov 100-310-624500 400.00 11/08/2024 HAROON NOORI 110424 Travel Reimburse, CALED Economic Training, Oct '24
100-225-611000 544.65
11/08/2024 COSTCO MEMBERSHIP 102424 Annual Membership, Com Svcs, 12/1/24 - 6/30/25
100-310-610000 75.83
11/08/2024 HOLLAND GANNON 102424 Movie Night Supplies, Costco 100-310-695500 64.33 11/08/2024 MOULTON NIGUEL WATER DISTRICT 102424 Utilities - Water, 9/17/24 - 10/21/24 100-355-635000 88.16 11/08/2024 MOULTON NIGUEL WATER DISTRICT 101724a Utilities - Water, 9/24/24 - 10/9/24 100-355-635000 127.59 11/08/2024 SOCALGAS 101824 Utilities - Gas, Comm Ctr, 9/16/24 - 10/16/24
100-310-632500 78.81
11/08/2024 COSTCO MEMBERSHIP 102424 Annual Membership, Com Svcs, 7/1/25 - 11/30/25
100-000-140000 54.17
11/08/2024 AT AND T - CALNET 3 000022407835 Alarm, Com Ctr & City Hall Lines, 9/7/24 - 10/6/24
100-310-630100 148.48
11/08/2024 DOCU-TRUST 0054441 Offsite Data Storage, Nov '24 100-155-700030 115.00 11/08/2024 COX COMMUNICATION 101124 Cable, City Hall, 10/10/24 - 11/9/24 100-195-630000 395.75 11/07/2024 OCSD LAW ENFORCEMENT

CONTRACT, OC TREASURER-TAX
SH 69835 Law Enforcement Services, Nov '24 100-420-720800 946,274.80 11/08/2024 AT AND T - CALNET 3 000022401523 Traffic Signal, 9/6/24 - 10/5/24 100-356-630000 30.42 11/08/2024 AT AND T - CALNET 3 000022407835 Alarm, Com Ctr & City Hall Lines, 9/7/24 - 10/6/24
100-195-630000 203.63
11/04/2024 SPARKLETTS 4228482 100424 Operating Supplies, 9/18/24 - 100-195-622000 248.30 11/04/2024 SPARKLETTS 4228482 110124 Operating Supplies, 10/16/24 - 10/30/24
100-195-622000 270.79
11/07/2024 HIGH LEVEL SECURITY SOLUTIONS,
INC.
5848 Private Security Patrol, 10/21/24 -
11/3/24
100-420-720850 7,224.00
11/04/2024 MOULTON NIGUEL WATER DISTRICT 101724 Utilities - Water, 9/10/24 - 10/14/24 100-355-635000 28,420.55 11/04/2024 SOUTHERN CALIFORNIA EDISON 102124 - Acct #700076000453 Utilities - Electric, 8/30/24 - 10/20/24 100-356-631400 120.54 11/04/2024 SPARKLETTS 4228482 090624 Operating Supplies, 8/21/24 - 9/4/24 100-195-622000 273.28 Payables Detail Report
City of Laguna Hills, CA By Fund
Payment Dates 11/01/2024 - 11/28/2024
Payment Date Vendor Name Payable Number Description (Item) Account Number Fund: 100 - General Fund
11/04/2024 MOULTON NIGUEL WATER DISTRICT 101724 Utilities - Water, 9/10/24 - 10/14/24 100-310-635100 837.83

Page 61 of 459 ends

Amount
11/08/2024 MOBILE MINI, INC. 9022224805 Storage Rental, Community Center, 10/23 - 11/19/24
100-310-641000 225.71
12/3/2024 10:35:47 AM Page 2 of 13
11/08/2024 ADRIAN BANOS 79282445 Refund, Facility Deposit, R #76220840 100-000-222000 100.00 11/08/2024 FEDERAL EXPRESS CORPORATION 8-655-02843 Delivery Services, Oct '24 100-355-622000 45.04 11/08/2024 MOBILE MINI, INC. 9022129839 Storage Rental, Community Center, 10/10 - 11/6/24
100-310-641000 341.83
11/08/2024 JAMEY CLARK, INC. 75629 Park Repairs, Public Works, Oct '24 100-355-720701 622.07 11/08/2024 JAMEY CLARK, INC. 75640 Santa Vittoria Drinking Fountain Replacement
100-355-910000 8,650.00
11/08/2024 JAMEY CLARK, INC. 75650 Public Works Conference Room Conversion, CIP #505
100-000-790600 8,429.84
11/08/2024 JAMEY CLARK, INC. 75606 Costeau Park Drinking Fountain Replacement
100-355-910000 8,650.00
11/08/2024 JAMEY CLARK, INC. 75627 Graffiti Removal, Public Works, Oct 100-355-720500 2,675.63 11/08/2024 JAMEY CLARK, INC. 75628 Park Repairs, Public Works, Oct '24 100-355-720701 191.00 11/08/2024 JAMEY CLARK, INC. 75305 Park Repairs, Public Works, Jul '24 100-355-720701 16,600.00 11/08/2024 JAMEY CLARK, INC. 75311 Park Repairs, Public Works, Jul '24 100-355-720701 3,575.00 11/08/2024 JAMEY CLARK, INC. 75586 Park Repairs, Public Works, Oct '24 100-355-720701 723.35 11/08/2024 RJ ELECTRIC 63280 Electric Repairs, San Remo, Oct '24 100-355-720701 1,828.27 11/08/2024 RJ ELECTRIC 63340 Public Works Conference Room Conversion, CIP #505
100-000-790600 2,065.00
11/08/2024 DOG WASTE DEPOT 735394 Operating Supplies, Oct '24 100-355-622000 619.45 11/08/2024 BILL'S SOUND AND SECURITY 44989 Passcode Change, Oct '24 100-310-630100 65.00 11/08/2024 BILL'S SOUND AND SECURITY 45009 Passcode Change, Oct '24 100-310-630100 65.00 11/08/2024 HOME DEPOT 6093571 Operating Supplies, Comm Ctr, Sep 100-310-622005 22.56 11/08/2024 ABTECH TECHNOLOGIES, INC. 404096S-IN Contract Services, VM Ware Project, Oct '24
100-195-700090 11,092.50
11/08/2024 CROSSTOWN ELECTRICAL AND DATA,
INC.
4296-24-010 Traffic Signal Maintenance, Oct '24 100-356-720420 3,644.70 11/08/2024 DE NOVO PLANNING GROUP 4411 Hazard Mitigation Plan, Aug '24 100-355-700300 2,350.00 11/08/2024 CANON FINANCIAL SERVICES, INC. 35885506 Copier Usage SN 2XK05658, 9/1/24 - 9/30/24
100-195-641200 127.55
11/08/2024 CANON FINANCIAL SERVICES, INC. 35885506 Copier Lease SN 2XK05658, 10/1/24 - 10/31/24
100-195-641200 303.86
11/08/2024 TOTAL SOURCE OFFICEWORKS 37353 Office Supplies, Oct '24 100-195-620000 43.09 11/08/2024 CANON FINANCIAL SERVICES, INC. 35881062 Lease - Copier SN 2HT04285, 10/1/24 - 10/31/24
100-195-641200 253.84
11/08/2024 CANON FINANCIAL SERVICES, INC. 35883756 Copier Usage SN 2KS02091, 7/1/24 - 9/30/24
100-195-641200 898.80
11/08/2024 CANON FINANCIAL SERVICES, INC. 35883756 Copier Lease SN 2KS02091, 10/1/24 - 10/31/24
100-195-641200 317.82
11/08/2024 STONE IMAGERY 30049 Council Plaque, Oct '24 100-155-623000 350.18 11/08/2024 CIVICPLUS, LLC 322486 CS Dept Website Header Page, 7/1/25 - 1/16/26
100-000-140000 444.63
11/08/2024 CIVICPLUS, LLC 322486 CS Dept Website Header Page, 1/17/25 - 6/30/25
100-195-720050 444.64
11/08/2024 SOUTH COAST FAMILY MEDICAL
CENTER, INC.
2429 Recruitment, Sep '24 100-195-617000 170.00
11/08/2024 SHUTE, MIHALY WEINBERGER LLP 288303 Professional Services, Legal, Sep '24 100-155-700011 39.40 11/08/2024 STONE IMAGERY 30036 Directory Panel Engravings, CIP #505, Oct '24
100-000-790600 6,997.01
11/08/2024 WEST COAST ARBORISTS, INC. 220314 Tree Trimming Services, 9/16/24 - 9/30/24
100-355-720702 58,417.10
11/08/2024 THE RITZ COMPANIES 224989 Janitorial Services, Oct '24 100-310-721505 11,713.00 11/08/2024 EWING IRRIGATION PRODUCTS, INC 23730205 Landscape Maintenance, Public Works, Oct '24
100-355-720700 215.32
11/08/2024 REGIONAL FIRST AID, INC 206087 Operating Supplies, Comm Ctr, Sep 100-310-622005 161.52 11/08/2024 CITY OF MISSION VIEJO 21317 Homelessness Outreach, Jul '24 100-310-720302 2,383.88 11/08/2024 CITY OF MISSION VIEJO 21319 Homelessness Outreach, Aug '24 100-310-720302 4,970.63 Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/08/2024 IRV SEAVER MOTORCYCLES 20242390 Motorcycle Maintenance, Police Svcs, Oct '24
100-420-646100 317.11
11/08/2024 REGIONAL FIRST AID, INC 206086 Operating Supplies, Sep '24 100-195-622000 161.52

Page 62 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 3 of 13
11/14/2024 JAMEY CLARK, INC. 75641 Graffiti Removal, Public Works, Oct 100-355-720500 966.44 11/14/2024 JAMEY CLARK, INC. 75642 Graffiti Removal, Public Works, Oct 100-355-720500 429.75 11/14/2024 JAMEY CLARK, INC. 75665 Beckingham Park Rubber Repairs, Oct '24
100-355-720701 9,875.00
11/14/2024 WSP USA ENVIRONMENT AND

INFRASTRUCTURE INC
40109444 Professional Services, NPDES Support,
Oct '24
100-355-700000 10,536.95
11/14/2024 CROSSTOWN ELECTRICAL AND DATA,
INC.
5272 - 5328 Traffic Signal Maintenance, Oct '24 100-356-720420 14,331.60 11/14/2024 CHARLES ABBOTT ASSOCIATES, INC 68037 Professional Services, Oct '24 100-225-700000 20,806.05 11/14/2024 TOTAL SOURCE OFFICEWORKS 37500 Computer Supplies, Nov '24 100-195-621000 412.67 11/14/2024 TOTAL SOURCE OFFICEWORKS 37501 Office Supplies, Nov '24 100-195-620000 361.37 11/14/2024 TOTAL SOURCE OFFICEWORKS 37501 Operating Supplies, Nov '24 100-195-622000 7.96 11/14/2024 GLASER WEIL FINK HOWARD

AVCHEN & SHAPIRO LLP
297283 Professional Services Legal, Oct '24 100-155-700011 787.50 11/14/2024 CIVICPLUS, LLC 313995 CivicClerk Implementation (Final), 7/1/24-2/11/25
100-195-940000 11,807.00
11/14/2024 TOTAL SOURCE OFFICEWORKS 37435 Operating Supplies, Nov '24 100-195-622000 107.72 11/14/2024 SOUTHERN CALIFORNIA EDISON 110624 - Acct #700162476559 Utilities - Electric, 10/1/24 - 10/31/24 100-356-631900 4,215.07 11/14/2024 BEE MAN, THE 132533 Bee Removal, Public Works, Oct '24 100-355-720701 155.00 11/14/2024 DATA TICKET, INC. 171890 Process Fee, Parking Citations, Oct '24 100-420-720823 633.82 11/14/2024 IRVINE RANCH WATER DISTRICT 110424 Utilities - Water, 10/1/24 - 11/1/24 100-355-635000 249.26 11/14/2024 SOUTHERN CALIFORNIA EDISON 110624 - Acct #700162476559 Utilities - Electric, 8/30/24 - 10/31/24 100-355-631000 33.98 11/14/2024 SOUTHERN CALIFORNIA EDISON 110624 - Acct #700162476559 Utilities - Electric, 8/30/24 - 10/31/24 100-356-631400 1,252.73 11/14/2024 MOULTON NIGUEL WATER DISTRICT 103124 Utilities - Water, 9/24/24 - 10/28/24 100-355-635000 15,116.10 11/14/2024 SOUTHERN CALIFORNIA EDISON 110124 - Acct #700234509668 Utilities - Electric, 8/30/24 - 10/31/24 100-355-631000 (1,148.57) 11/14/2024 SOUTHERN CALIFORNIA EDISON 110124 - Acct #700234509668 Utilities - Electric, 8/30/24 - 10/31/24 100-356-631400 13,504.27 11/14/2024 SOUTHERN CALIFORNIA NEWS 0011697258 Legal Advertising, Oct '24 100-155-624001 1,490.99 11/14/2024 SOUTHERN CALIFORNIA NEWS 0011699148 Legal Advertising, Oct '24 100-155-624001 206.67 11/14/2024 STUDIO TWO BLACK DIAMOND 101931 Printing Services, Business Cards, Nov '24
100-420-622000 96.98
11/14/2024 AT AND T - CALNET 3 000022553756 Traffic Signal, 10/6/24 - 11/5/24 100-356-630000 30.81 11/14/2024 SOUTHERN CALIFORNIA NEWS 0011695359 Legal Advertising, Oct '24 100-155-624001 118.10 11/14/2024 SOUTHERN CALIFORNIA NEWS 0011695837 Legal Advertising, USE-0183-2024, Oct '24
100-000-223000 375.93
11/08/2024 HDL, COREN AND CONE SIN044249 Property Tax Audit, Oct - Dec '24 100-155-700055 3,307.25 11/08/2024 ABTECH TECHNOLOGIES, INC. W205412-IN Computer Consulting Services, Oct 100-195-700090 8,400.00 11/08/2024 ABTECH TECHNOLOGIES, INC. W205492-IN Computer Consulting Services, Nov 100-195-700090 8,400.00 11/08/2024 PAPER DEPOT IN20690-8483 Destruction Bin, Oct '24 100-155-700030 67.00 11/08/2024 COUNTY OF ORANGE, NPDES PW250146 NPDES Water Quality Ordinance, FY 24/25
100-355-696000 75,324.62
11/08/2024 QUADIENT LEASING USA, INC. Q1572641 Lease - Mailing Equipment, 8/28/24 - 11/27/24
100-195-641000 530.22
11/08/2024 EIDE BAILLY LLP EI01764399 Audit Fees through Oct '24 100-155-700051 21,000.00 11/08/2024 OFFICE SOLUTIONS I-02265970 Operating Supplies, Oct '24 100-195-622000 461.45 11/08/2024 OFFICE SOLUTIONS I-02266280 Operating Supplies, Nov '24 100-195-622000 68.94 11/08/2024 WARMINGTON PROPERTIES BLDC-0206-2022 BLDC-0206-2022, C&D Refund, REC008437-2022100-000-227001 7,143.00 11/08/2024 WARMINGTON PROPERTIES BLDC-0236-2022 BLDC-0236-2022, C&D Refund, REC010094-2023100-000-227001 6,499.00 11/08/2024 HOYT ROOFS INC BLDR-0322-2024 BLDR-0322-2024, C&D Refund, REC013566-2024100-000-227001 840.00 11/08/2024 DAILY JOURNAL CORPORATION B3859260 Legal Advertising, Oct '24 100-155-624001 235.68 11/08/2024 DAILY JOURNAL CORPORATION B3862544 Legal Advertising, Oct '24 100-155-624001 1,097.65 11/08/2024 OPTIMA RPM, INC BLDC-0018-2024 BLDC-0018-2024, C&D Refund, REC012797-2024100-000-227001 7,143.00 11/08/2024 MOBILE MINI, INC. 9022280684 Storage Rental, Community Center, 10/30 - 11/26/24
100-310-641000 217.80
11/08/2024 ALL CITY MANAGEMENT, INC. 96510 Crossing Guard Services, 10/13/24 - 10/26/24
100-420-720822 8,999.20
11/08/2024 JCTEES.COM CORPORATION 9890 Softball League T-Shirts, Oct '24 100-310-622502 1,586.60 Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/08/2024 MOBILE MINI, INC. 9022267335 Storage Rental, Community Center, 10/29 - 11/25/24
100-310-641000 82.97

Page 63 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 4 of 13
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 CAPIO Membership, 10/30/24 -
6/30/25
100-310-695502 183.33
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Costco 100-310-695502 109.73
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Dunkin Donuts 100-310-695511 65.24 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Dick's Sporting Goods 100-310-622502 92.64 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Balvina's Mexican Kitchen 100-310-624500 66.46 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Polly's Pies 100-310-624500 11.51 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Dick's Sporting Goods 100-310-622502 92.64 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Ralphs 100-310-622005 107.44
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Dick's Sporting Goods 100-310-622502 92.64 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Dick's Sporting Goods 100-310-622502 92.64 11/15/2024 WEX BANK 100495796 PUBWKS Vehicle Maintenance, Oct '24 100-355-646100 20.00 11/15/2024 WEX BANK 100495797 COMDEV Vehicle Fuel, Oct '24 100-225-613100 283.50 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 CAPIO Membership, 7/1/25 -
10/29/25
100-000-140000 91.67
11/15/2024 WEX BANK 100495187 POLSVCS Vehicle Fuel, Oct '24 100-420-613100 585.58 11/15/2024 WEX BANK 100495376 COMSVCS Vehicle Fuel, Oct '24 100-310-613100 289.27 11/15/2024 WEX BANK 100495796 PUBWKS Vehicle Fuel, Oct '24 100-355-613100 368.34 11/14/2024 COUNTY OF ORANGE STCS002546 Communications Charges, 10/1/24 - 12/31/24
100-420-646000 6,184.62
11/14/2024 DMS FACILITY SERVICES, LLC STL-000862 Landscape Services, Oct '24 100-355-720700 2,460.00 11/14/2024 DMS FACILITY SERVICES, LLC STL-000863 Landscape Services, Oct '24 100-355-720700 250.00 11/14/2024 ORANGE COUNTY TREASURER-TAX

COLLECTOR
OCT 24 Parking Fee Surcharge, Oct '24 100-420-720823 2,034.00 11/14/2024 ETERNAL WATER POOLS POOLR-0015-2024 POOLR-0015-2024, Pool Bond Refund, REC-013020-2024
100-000-228001 500.00
11/14/2024 PREMIER POOL AND SPA POOLR-0018-2024 POOLR-0018-2024, Pool Bond Refund, REC-013229-2024
100-000-228001 500.00
11/14/2024 A SOURCE OF PRIDE 9110888 Operating Supplies, Nov '24 100-195-622000 33.91 11/14/2024 ANM CONSTRUCTION INC BLDC-0046-2023 BLDC-0046-2023, C&D Refund, REC011461-2023100-000-227001 5,000.00 11/14/2024 ROBERTO PEREZ BLDR-0316-2024 BLDR-0316-2024, C&D Refund, REC013524-2024100-000-227001 660.00 11/14/2024 JAMEY CLARK, INC. 75677 Park Repairs, Public Works, Nov '24 100-355-720701 238.75 11/14/2024 JAMEY CLARK, INC. 75678 Graffiti Removal, Public Works, Oct 100-355-720500 382.00 11/14/2024 JAMEY CLARK, INC. 75686 Park Repairs, Public Works, Nov '24 100-355-720701 955.00 Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/14/2024 JAMEY CLARK, INC. 75667 Graffiti Removal, Public Works, Oct 100-355-720500 585.00 11/14/2024 JAMEY CLARK, INC. 75676 Park Repairs, Public Works, Nov '24 100-355-720701 1,337.00

Page 64 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 5 of 13
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3772) 11.06.24 Baker Party Rentals 100-310-695531 318.83 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (4849) 11.06.24 Amazon.com 100-155-620000 7.64
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (4849) 11.06.24 Amazon.com 100-155-620000 34.22 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 King's Fish House 100-155-622000 71.03 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 ChatGPT Subscription, 10/18/24 - 11/18/24
100-155-626000 20.00
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3772) 11.06.24 Flags Express 100-310-620500 503.75 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Smartlink 100-355-720701 570.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 California Fish Grill 100-155-622000 31.19 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 Greek Bistro Inc 100-155-622000 56.59 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Devil Mountain Wholesale 100-355-720701 64.63 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Amazon 100-355-720701 11.84
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Treetop Products 100-355-720701 2,700.94 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Home Depot 100-355-720401 11.29 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Capistrano Crane Service 100-355-720700 1,600.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Amazon 100-355-720701 129.29
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2837) 11.06.24 Home Depot 100-310-646500 3.61
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Hobby Lobby 100-195-622000 119.42 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3165) 11.06.24 Home Depot 100-310-695511 182.67 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2837) 11.06.24 Exxon Circle K 100-310-646100 18.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2837) 11.06.24 Home Depot 100-310-646500 14.84 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2837) 11.06.24 Home Depot 100-310-646500 12.24 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2811) 11.06.24 Chevron 100-225-613100 135.00
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2811) 11.06.24 Intelius 100-225-626000 4.99
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2837) 11.06.24 Exxon Circle K 100-310-613100 72.90 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2803) 11.06.24 Lifetime.com, Round Tables for
Heritage Room
100-310-910500 3,598.83
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2811) 11.06.24 APA Membership, 7/1/25 - 12/31/25 100-000-140000 346.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2811) 11.06.24 APA Membership, 1/1/25 - 6/30/25 100-225-610000 346.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Laguna Hills Launderland 100-310-695531 15.45 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Mobile Zoo of Southern California 100-310-695531 2,748.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (2803) 11.06.24 Ralphs 100-310-622005 122.65
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Contemporary Services Corporation 100-310-695531 228.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (0629) 11.06.24 Facebook 100-310-695531 61.82

Page 65 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 6 of 13
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Sepulveda Building Materials 100-355-720401 129.24 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 CSMFO Membership, Jul '25 - Dec '25 100-000-140000 75.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 GFOA Membership, Jul '25 - Nov '25 100-000-140000 104.17 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-355-720401 40.70 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Resource Building Materials 100-355-720401 30.68 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-355-720401 321.50 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Amazon 100-355-720401 10.76
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-355-720401 (22.75) 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-355-720401 56.47 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Canyon Foothill Feed 100-195-622000 360.69 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-195-622000 1,076.85 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7241) 11.06.24 Home Depot 100-355-720401 16.98 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Party City 100-310-695502 17.15 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (6171) 11.06.24 MB Floral Design, Veterans Day
Wreath
100-155-695000 349.11
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (6171) 11.06.24 Panini Kabob Grill 100-195-622000 261.33 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Keycaptures Photos 100-310-695502 350.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Costco 100-310-695502 107.21
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Walmart 100-310-695502 61.72
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Exxon Circle K 100-310-646100 18.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Ralphs 100-310-695500 56.79
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Ralphs 100-310-695500 53.97
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Flags Express 100-310-620500 317.81 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Michael's 100-310-622500 3.22
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Michael's 100-310-622500 26.26
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 CPRS Membership Renewal, 10/1/24 - 6/30/25
100-310-610000 108.75
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Exxon Circle K 100-310-613100 93.61 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 Exxon Circle K 100-310-613100 110.93 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5166) 11.06.24 Eventbrite, CEAOC 11/4/24 100-355-611000 118.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5166) 11.06.24 Ansafone Communications 100-355-630000 295.83 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5958) 11.06.24 CPRS Membership Renewal, 7/1/25 - 9/30/25
100-000-140000 36.25
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5166) 11.06.24 Greek Bistro 100-155-611001 119.46 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (5166) 11.06.24 Green Thumb International 100-310-695511 2,026.73

Page 66 of 459 ends

Amount
12/3/2024 10:35:47 AM Page 7 of 13
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Chick-fil-A 100-420-695000 15.44 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 New Horizons Learning 100-195-611002 3,304.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 Verizon Wireless 100-195-620000 21.54 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 The Toll Roads of OC 100-420-646100 4.08 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Mendocino Farms 100-420-695000 61.58 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Las Golondrinas 100-420-695000 88.36 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 The Toll Roads of OC 100-420-646100 3.46 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 The Toll Roads of OC 100-420-646100 3.16 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Amazon Prime 100-420-626000 16.15 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 The Toll Roads of OC 100-420-646100 6.92 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 The Toll Roads of OC 100-420-646100 4.08 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Walmart 100-420-622000 64.76
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 Amazon 100-420-622000 161.57
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8151) 11.06.24 J & M Trophies 100-420-622000 104.57 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Big Bear Lake Oktoberfest 100-310-695505 144.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 United Valet Parking 100-310-695505 2.40 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Sonny's Enterprises Inc 100-310-910500 3,017.33 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Amazon Prime Video 100-310-695500 3.79 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Amazon 100-310-695502 27.99
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Amazon 100-310-695502 44.14
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Vizual Symphony, Nov '24 100-195-720050 1,040.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 CDW Govt 100-195-940000 1,722.57 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8097) 11.06.24 Smart & Final 100-310-695500 34.99 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 Smart and Final 100-155-611001 100.87 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 Nothing Bundt Cakes 100-155-611001 139.72 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 CSMFO 100-155-612000 45.00
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 Government Finance Officers
Association
100-155-611000 135.00
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 Terra Mia Pizzeria Inc 100-155-611001 342.65 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 Party City 100-155-611001 86.81 Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 GFOA Membership, Dec '24 - Jun '25 100-155-610000 145.83 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (7941) 11.06.24 CSMFO Membership, Jan '25 - Jun '25 100-155-610000 75.00

Page 67 of 459 ends

Amount
11/27/2024 JAMEY CLARK, INC. 75716 Graffiti Removal, Public Works, Nov 100-355-720500 286.50 12/3/2024 10:35:47 AM Page 8 of 13
11/27/2024 JAMEY CLARK, INC. 75710 Graffiti Removal, Public Works, Nov 100-355-720500 334.25 11/27/2024 JAMEY CLARK, INC. 75711 City Hall Repairs, Public Works, Nov '24
100-355-720401 1,039.25
11/27/2024 JAMEY CLARK, INC. 75712 Park Repairs, Public Works, Nov '24 100-355-720701 7,735.00 11/27/2024 CHARLES ABBOTT ASSOCIATES, INC 68048 - A (Community Center) Community Center Parking Lots, CIP #513, Oct '24
100-000-790600 (84,532.35)
11/27/2024 CHARLES ABBOTT ASSOCIATES, INC 68048 -B (Median Decorations) ECBC, Scarecrow Placements 100-355-720401 1,246.80 11/27/2024 JAMEY CLARK, INC. 75704 Park Repairs, Public Works, Nov '24 100-355-720701 429.75 11/27/2024 TOTAL SOURCE OFFICEWORKS 37553 Office Supplies, Nov '24 100-195-620000 42.01 11/27/2024 TOTAL SOURCE OFFICEWORKS 37553 Office Supplies, Nov '24 100-225-622000 44.16 11/27/2024 MITSUBISHI ELECTRIC US, INC. 507106 Elevator Maintenance, Nov '24 100-310-645500 487.40 11/27/2024 TOTAL SOURCE OFFICEWORKS 37502 Computer Supplies, Nov '24 100-195-621000 467.16 11/27/2024 TOTAL SOURCE OFFICEWORKS 37502 Office Supplies, Nov '24 100-310-620500 128.61 11/27/2024 TOTAL SOURCE OFFICEWORKS 37528 Computer Supplies, Nov '24 100-195-621000 517.16 11/27/2024 CREATIVE VISION GROUP, LLC 24-1101 Advertising - Brochure, Winter 2025 100-310-624500 1,200.00 11/27/2024 SOUTH COAST FAMILY MEDICAL
CENTER, INC.
2474 Recruitment, Nov '24 100-195-617000 525.00
11/27/2024 STONE IMAGERY 30053 City Council Nameplates, Nov '24 100-155-620000 181.02 11/27/2024 G2 CONSTRUCTION INC. 240812-LH-Ret Retention Release CIP #412-L, Phase XII
100-000-201001 12,500.00
11/27/2024 W.G. ZIMMERMAN ENGINEERING, 24-08-565 On-Call Engineer Services, Aug '24 100-355-700100 2,440.00 11/27/2024 MICHAEL ABRAHAM 24103 CRIS Service Contract, FY 24/25 100-195-720050 3,712.05 11/27/2024 WEST COAST ARBORISTS, INC. 221545 Tree Trimming Services, 10/16/24 - 10/31/24
100-355-720702 29,629.10
11/27/2024 EWING IRRIGATION PRODUCTS, INC 23561226 Landscape Maintenance, Public Works, Sep '24
100-355-720700 63.28
11/27/2024 HARTZOG AND CRABILL, INC. 24-0718(HCI#3502) Traffic Signal Mgmt Services, Oct '24 100-356-700101 6,467.35 11/27/2024 CITY OF MISSION VIEJO 21325 Homelessness Outreach, Sep '24 100-310-720302 4,970.63 11/27/2024 CITY OF MISSION VIEJO 21326 Homelessness Outreach, Oct '24 100-310-720302 4,970.63 11/27/2024 CITY OF MISSION VIEJO 21336 Animal Care Services True Up Adjustment, 23/24
100-420-720401 (2,345.48)
11/27/2024 BEE MAN, THE 132553 Bee Removal, Public Works, Nov '24 100-355-720701 155.00 11/27/2024 BEE MAN, THE 132628 Bee Removal, Public Works, Nov '24 100-355-720701 155.00 11/27/2024 CITY OF MISSION VIEJO 21322 Animal Care Services, Oct-Dec '24 100-420-720401 79,764.00 11/27/2024 SAN DIEGO GAS AND ELECTRIC 111324 Utilties - Electric, 9/7/24 - 10/8/24 100-356-631400 13,138.80 11/27/2024 SAN DIEGO GAS AND ELECTRIC 111324 Utilties - Electric, 10/1/24 - 10/31/24 100-356-631900 738.23 11/27/2024 SPARKLETTS 12194330 110624 Operating Supplies, Comm Ctr, 10/16/24 - 11/4/24
100-310-622005 212.33
11/27/2024 STUDIO TWO BLACK DIAMOND 101956 Printing Services, Business Cards, Nov '24
100-420-622000 24.24
11/27/2024 SAN DIEGO GAS AND ELECTRIC 111324 Utilties - Electric, 9/7/24 - 10/8/24 100-310-631100 13,321.31 11/27/2024 SAN DIEGO GAS AND ELECTRIC 111324 Utilties - Electric, 9/7/24 - 10/8/24 100-355-631000 8,041.52 11/27/2024 AT AND T - CALNET 3 000022555719 Alarm, Com Ctr & City Hall Lines, 10/7/24-11/6/24
100-310-630100 150.48
11/27/2024 ORANGE COUNTY HAULING 0002858 Taco Stand Removal, 10/30/24 100-225-700000 650.00 11/27/2024 ORANGE COUNTY HAULING 0002890 Tamale Stand Removal, 11/6/24 100-225-700000 650.00 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (9031) 11.06.24 Intelius 100-225-626000 4.99
11/21/2024 HIGH LEVEL SECURITY SOLUTIONS,
INC.
5852 Private Security Patrol, 11/4/24 -
11/17/24
100-420-720850 7,224.00
11/27/2024 AT AND T - CALNET 3 000022555719 Alarm, Com Ctr & City Hall Lines, 10/7/24-11/6/24
100-195-630000 205.30
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 Cox Business, WiFi, City Hall,
10/19/24 - 11/18/24
100-195-630000 182.62
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 Cox Business, Traffic Signal, 10/7/24 - 11/6/24
100-195-630000 84.00
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (9031) 11.06.24 Intelius 100-225-626000 24.86
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 Cox Business, T-1 Line, 10/5/24 - 11/4/24
100-195-630000 845.70
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (8740) 11.06.24 Cox Business, T-1 Line, 10/17/24 - 11/16/24
100-195-630000 584.68

Page 68 of 459 ends

Amount
Fund 401 - Public Art Fund Total: 118,000.00
12/3/2024 10:35:47 AM Page 9 of 13
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422873 El Conejo & Mackenzie Parks, CIP
#241, Aug '24
311-000-790600 49,788.33
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422932 El Conejo & Mackenzie Parks, CIP
#241, Oct '24
311-000-790600 1,172.50
Fund 311 - Quimby Act Park In-Lieu Fee (VALH) Fund Total: 65,348.96 Fund: 401 - Public Art Fund
11/27/2024 BRITTANY MARIE RYAN 112524 Dark Horse Memorial, Sculpting 401-310-900000 118,000.00 Fund: 311 - Quimby Act Park In-Lieu Fee (VALH) Fund
11/08/2024 RJM DESIGN GROUP, INC. 36706 Cabot Park Rehabilitation, CIP #241, Sep '24
311-000-790600 7,141.21
11/08/2024 RJM DESIGN GROUP, INC. 36707 Veeh Ranch & San Remo Rehab, CIP #241, Sep '24
311-000-790600 5,363.72
11/27/2024 RJM DESIGN GROUP, INC. 36787 Cabot Park Rehabilitation, CIP #241, Oct '24
311-000-790600 1,883.20
11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-614 Engineer Services, CIP #168, Oct '24 301-000-790600 3,118.50 Fund 301 - CARITS Road Fee Program Fund Total: 20,821.00 Fund: 306 - CR&R Recycling Fee Fund
11/27/2024 ECONOMICS, INC. 2024.4 Professional Services, Recycling Program, Oct '24
306-355-700000 28,724.92
Fund 306 - CR&R Recycling Fee Fund Total: 28,724.92
11/27/2024 SCA OF CA, LLC 136229SP Street Sweeping Services, Oct '24 212-355-720410 17,381.78 11/27/2024 CHARLES ABBOTT ASSOCIATES, INC 68048 Road Maintenance, Oct '24 212-355-720400 23,627.06 Fund 212 - Measure M2 Fund Total: 41,192.04
Fund: 301 - CARITS Road Fee Program Fund
11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-613 Engineer Services, CIP #168, Oct '24 301-000-790600 17,702.50 11/27/2024 DMS FACILITY SERVICES, LLC RC-T001432 Landscape Services, Oct '24 100-355-720700 103,990.00 Fund 100 - General Fund Total: 1,811,343.85
Fund: 212 - Measure M2 Fund
11/08/2024 UNDERGROUND SERVICE ALERT OF

SO CALIFORNIA
1020240385 Street Maintenance, Oct '24 212-355-720400 145.05 11/08/2024 UNDERGROUND SERVICE ALERT OF

SO CALIFORNIA
24-251363 Street Maintenance, Oct '24 212-355-720400 38.15 11/27/2024 PACIFIC ROOFING SYSTEMS BLDC-0065-2024 BLDC-0065-2024, Permit Cancel, REC013846-2024100-000-227001 2,104.50 11/27/2024 PACIFIC ROOFING SYSTEMS BLDC-0065-2024 BLDC-0065-2024, Permit Cancel, REC013846-2024100-000-442000 263.91 11/27/2024 MARTIN LOCK AND SAFE CO. Q94177 Padlocks, Nov '24 100-355-720701 361.51 11/27/2024 VERIZON WIRELESS 9977211734 Communication Expense, 9/26/24 - 10/25/24
100-195-630000 940.39
11/27/2024 PACIFIC ROOFING SYSTEMS BLDC-0065-2024 BLDC-0065-2024, Permit Cancel, REC013846-2024100-000-221011 4.00 11/27/2024 PACIFIC ROOFING SYSTEMS BLDC-0065-2024 BLDC-0065-2024, Permit Cancel, REC013846-2024100-000-221012 4.00 11/27/2024 ALL CITY MANAGEMENT, INC. 96937 Crossing Guard Services, 10/27/24 - 11/9/24
100-420-720822 8,099.28
11/27/2024 JCTEES.COM CORPORATION 9879 Uniforms, Community Services, Oct '24
100-310-622100 1,860.52
11/27/2024 JCTEES.COM CORPORATION 9965 Basketball Championship T-Shirts, Nov '24
100-310-622502 525.39
11/27/2024 JAMEY CLARK, INC. 75731 Graffiti Removal, Public Works, Nov 100-355-720500 1,348.50 11/27/2024 STATE DEPARTMENT OF JUSTICE

ACCOUNTING OFFICE
774427 Pre-Employment Fingerprinting, Oct
'24
100-195-617000 64.00
11/27/2024 MOBILE MINI, INC. 9022358099 Storage Rental, Community Center, 11/7 - 12/4/24
100-310-641000 341.83
11/27/2024 JAMEY CLARK, INC. 75718 Graffiti Removal, Public Works, Nov 100-355-720500 977.06 11/27/2024 JAMEY CLARK, INC. 75719 Graffiti Removal, Public Works, Nov 100-355-720500 143.25 11/27/2024 JAMEY CLARK, INC. 75724 Graffiti Removal, Public Works, Nov 100-355-720500 697.50 Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number 11/27/2024 JAMEY CLARK, INC. 75717 Park Repairs, Public Works, Nov '24 100-355-720701 900.92

Page 69 of 459 ends

Amount
Fund 600 - Capital Improvement Projects Fund Total: 169,064.70 Grand Total: 2,257,169.25
12/3/2024 10:35:47 AM Page 10 of 13
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422932 El Conejo & Mackenzie Parks, CIP
#241, Oct '24
600-252-950241 1,172.50
11/27/2024 CHARLES ABBOTT ASSOCIATES, INC 68048 - A (Community Center) Community Center Parking Lots, CIP #513, Oct '24
600-000-490100 84,532.35
11/27/2024 CHARLES ABBOTT ASSOCIATES, INC 68048 - A (Community Center) Community Center Parking Lots, CIP #513, Oct '24
600-255-950513 84,532.35
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422873 El Conejo & Mackenzie Parks, CIP
#241, Aug '24
600-000-490311 (49,788.33)
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422873 El Conejo & Mackenzie Parks, CIP
#241, Aug '24
600-252-950241 49,788.33
11/27/2024 DAVID VOLZ DESIGN LANDSCAPE
ARCHITECTS, INC.
422932 El Conejo & Mackenzie Parks, CIP
#241, Oct '24
600-000-490311 (1,172.50)
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 Abitech, Lighting for LH on the Hill 600-254-950403 2,673.78 11/27/2024 RJM DESIGN GROUP, INC. 36787 Cabot Park Rehabilitation, CIP #241, Oct '24
600-000-490311 (1,883.20)
11/27/2024 RJM DESIGN GROUP, INC. 36787 Cabot Park Rehabilitation, CIP #241, Oct '24
600-252-950241 1,883.20
11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-614 Engineer Services, CIP #168, Oct '24 600-000-490301 (3,118.50) 11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-614 Engineer Services, CIP #168, Oct '24 600-251-950168 3,118.50 11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 Abitech, Lighting for LH on the Hill 600-000-490456 (2,673.78) 11/08/2024 JAMEY CLARK, INC. 75650 Public Works Conference Room Conversion, CIP #505
600-255-950505 8,429.84
11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-613 Engineer Services, CIP #168, Oct '24 600-000-490301 (17,702.50) 11/14/2024 W.G. ZIMMERMAN ENGINEERING, 24-10-613 Engineer Services, CIP #168, Oct '24 600-251-950168 17,702.50 11/08/2024 RJ ELECTRIC 63340 Public Works Conference Room Conversion, CIP #505
600-000-490100 (2,065.00)
11/08/2024 RJ ELECTRIC 63340 Public Works Conference Room Conversion, CIP #505
600-255-950505 2,065.00
11/08/2024 JAMEY CLARK, INC. 75650 Public Works Conference Room Conversion, CIP #505
600-000-490100 (8,429.84)
11/08/2024 RJM DESIGN GROUP, INC. 36706 Cabot Park Rehabilitation, CIP #241, Sep '24
600-252-950241 7,141.21
11/08/2024 RJM DESIGN GROUP, INC. 36707 Veeh Ranch & San Remo Rehab, CIP #241, Sep '24
600-000-490311 (5,363.72)
11/08/2024 RJM DESIGN GROUP, INC. 36707 Veeh Ranch & San Remo Rehab, CIP #241, Sep '24
600-252-950241 5,363.72
Fund 456 - Storm Drain / Slope Repair Reserve Fund Total: 2,673.78 Fund: 600 - Capital Improvement Projects Fund
11/08/2024 STONE IMAGERY 30036 Directory Panel Engravings, CIP #505, Oct '24
600-000-490100 (6,997.01)
11/08/2024 STONE IMAGERY 30036 Directory Panel Engravings, CIP #505, Oct '24
600-255-950505 6,997.01
11/08/2024 RJM DESIGN GROUP, INC. 36706 Cabot Park Rehabilitation, CIP #241, Sep '24
600-000-490311 (7,141.21)
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Payment Date Vendor Name Payable Number Description (Item) Account Number Fund: 456 - Storm Drain / Slope Repair Reserve Fund
11/20/2024 US BANK CORPORATE PAYMENT

SYSTEMS
CalCard (3405) 11.06.24 Abitech, Lighting for LH on the Hill 456-000-790600 2,673.78

Page 70 of 459 ends

100-310-610000 Memberships & Dues 184.58
100-310-613100 Vehicle Fuel 566.71
100-310-620500 Office Supplies - Community 950.17
12/3/2024 10:35:47 AM Page 11 of 13
100-225-611000 Training & Education 544.65
100-225-613000 Mileage Reimbursement 361.80
100-225-613100 Vehicle Fuel 418.50
100-225-622000 Operating Supplies 44.16
100-225-626000 Subscriptions & Books 34.84
100-225-700000 Professional Services - Building & 22,106.05 100-195-641000 Equipment Rentals & Leases 530.22
100-195-641200 Copier Leases 1,901.87
100-195-700090 Computer Consulting Services 27,892.50
100-195-720050 Contract Services - Software 5,196.69
100-195-940000 Computer Hardware & Software 13,529.57
100-225-610000 Memberships & Dues 346.00
100-195-611002 Training & Education - 3,304.00
100-195-617000 Recruitment 864.00
100-195-620000 Office Supplies 468.01
100-195-621000 Computer Supplies 1,396.99
100-195-622000 Operating Supplies 3,452.16
100-195-630000 Telephone & Communications 4,832.54
100-155-626000 Subscriptions & Books 20.00
100-155-695000 Community Assistance & Public 349.11
100-155-700011 Legal Services - Litigation 826.90
100-155-700030 Professional Services - City Clerk 182.00 100-155-700051 Professional Services - Annual 21,000.00 100-155-700055 Professional Services - Prop Tax 3,307.25 100-155-611001 Staff Development & Team 789.51
100-155-612000 Travel, Conferences & Meetings 45.00
100-155-620000 Office Supplies 222.88
100-155-622000 Operating Supplies 158.81
100-155-623000 Printing 350.18
100-155-624001 Advertising - Legal 3,149.09
100-000-227001 Security Deposit - Waste 29,389.50
100-000-228001 Swimming Pool Construction 1,000.00
100-000-442000 Building Related Permits 263.91
100-000-790600 Transfers Out to Capital (67,040.50)
100-155-610000 Memberships & Dues 220.83
100-155-611000 Training & Education 135.00
100-000-140000 Prepaid Items 1,151.89
100-000-201001 Accounts Payable - Retention 12,500.00
100-000-221011 Building Standards Fee 4.00
100-000-221012 SB1186 ADA CASp Fees 4.00
100-000-222000 Refundable Deposits 100.00
100-000-223000 Plan Application Deposit 60,086.02
301 - CARITS Road Fee Program Fund 20,821.00
306 - CR&R Recycling Fee Fund 28,724.92
311 - Quimby Act Park In-Lieu Fee (VALH) Fund 65,348.96 401 - Public Art Fund 118,000.00
456 - Storm Drain / Slope Repair Reserve Fund 2,673.78
600 - Capital Improvement Projects Fund 169,064.70
Grand Total: 2,257,169.25
Account Summary
Account Number Account Name Payment Amount
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Report Summary
Fund Summary
Fund Payment Amount
100 - General Fund 1,811,343.85
212 - Measure M2 Fund 41,192.04

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100-420-720823 Parking Citation Processing 2,667.82
100-420-720850 Private Security Patrol 14,448.00
212-355-720400 Street Maintenance 23,810.26
212-355-720410 Street Sweeping 17,381.78
12/3/2024 10:35:47 AM Page 12 of 13
100-420-646000 Equipment/Machinery 6,184.62
100-420-646100 Vehicle Maintenance & Repairs 2,990.25
100-420-695000 Community Assistance & Public 165.38
100-420-720401 Animal Care & Shelter Services 77,418.52 100-420-720800 General Law Enforcement 946,274.80
100-420-720822 Crossing Guard Services 17,098.48
100-356-631900 MOE - Electric (On-Bill Financing) 4,953.30 100-356-700101 MOE - Traffic Engineer Services 6,467.35 100-356-720420 MOE - Traffic Signal Maintenance 17,976.30 100-420-613100 Vehicle Fuel 585.58
100-420-622000 Operating Supplies 452.12
100-420-626000 Subscriptions & Books 16.15
100-355-720700 Landscape Maintenance 108,578.60
100-355-720701 Parks Contract Repair 49,844.32
100-355-720702 Tree Maintenance 88,046.20
100-355-910000 Furniture & Equipment 17,300.00
100-356-630000 MOE - Telephone & 61.23
100-356-631400 MOE - Electric (Streetlights & 39,791.79 100-355-700000 Professional Services 10,536.95
100-355-700100 City Engineer Services 2,440.00
100-355-700255 Improvement Inspections 9,731.25
100-355-700300 Hazard Mitigation Plan 2,350.00
100-355-720401 Other Public Works Maintenance 2,880.92
100-355-720500 Graffiti Removal 8,825.88
100-355-622000 Operating Supplies 664.49
100-355-630000 Telephone & Communications 295.83
100-355-631000 Utilities - Electric 6,926.93
100-355-635000 Utilities - Water 65,371.14
100-355-646100 Vehicle Maintenance & Repairs 20.00
100-355-696000 NPDES Permits & Fees 75,324.62
100-310-695531 Heritage Day 3,372.10
100-310-720302 Contract Services - Homelessness 17,295.77 100-310-721505 Contract Services - Janitorial & 11,713.00 100-310-910500 Furniture & Equipment 6,616.16
100-355-611000 Training & Education 118.00
100-355-613100 Vehicle Fuel 368.34
100-310-646500 Equipment Maintenance & 30.69
100-310-695500 Special Events - Program Services 213.87 100-310-695502 Special Needs Program 901.27
100-310-695505 Cultural Excursions 146.40
100-310-695510 Holiday Event Series 162.50
100-310-695511 Rooted Volunteer Campaign 2,274.64
100-310-631100 Utilities - Electric (Community 13,321.31 100-310-632500 Utilities - Gas (Community 78.81
100-310-635100 Utilities - Water (Community 837.83
100-310-641000 Equipment Rentals & Leases 1,210.14
100-310-645500 Facility Maintenance & Repairs 732.40
100-310-646100 Vehicle Maintenance & Repairs 36.00
100-310-622005 Operating Supplies - Community 863.81
100-310-622100 Operating Supplies - Uniforms 1,860.52
100-310-622500 Supplies - Program Services 29.48
100-310-622502 Supplies - Adult Leagues 3,223.67
100-310-624500 Advertising - Program Services 1,677.97
100-310-630100 Telephone & Communications - 428.96
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024 Account Summary
Account Number Account Name Payment Amount

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12/3/2024 10:35:47 AM Page 13 of 13
600-254-950403 Storm Drains / Slope Repairs 2,673.78
600-255-950505 Civic Center Improvements 17,491.85
600-255-950513 Community Center Renovation 84,532.35
Grand Total: 2,257,169.25
Project Account Summary
Project Account Key Payment Amount
**None** 2,257,169.25
Grand Total: 2,257,169.25
600-000-490100 Transfers In from General Fund 67,040.50 600-000-490301 Transfers In from CARITS Road (20,821.00) 600-000-490311 Transfers In from Quimby Act (65,348.96) 600-000-490456 Transfers In from Storm Drains / (2,673.78) 600-251-950168 Traffic Signal Improvements 20,821.00
600-252-950241 General Park Renovations 65,348.96
Account Summary
Account Number Account Name Payment Amount
301-000-790600 Transfers Out to Capital 20,821.00
306-355-700000 Professional Services 28,724.92
311-000-790600 Transfers Out to Capital 65,348.96
401-310-900000 Public Artwork 118,000.00
456-000-790600 Transfers Out to Capital 2,673.78
Payables Detail Report Payment Dates: 11/01/2024 - 11/28/2024

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Item No. 4.6
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Eric Hendrickson, Finance Director
Issue: Treasurer's Investment Report for October 2024
Recommendation: That the City Council receive and file the Treasurer's Investment Report for the month of October 2024.

Background:

The Treasurer’s Investment Report for the month of October 2024 is submitted herewith. The City’s total portfolio as of October 31, 2024, was $29,738,438. The pooled cash portfolio managed by the City Treasurer consisted of cash on hand, demand deposits, State Local Agency Investment Fund (LAIF) and Investment Trust of California (CalTRUST) investments and totaled $28,515,323. Restricted cash and investments totaled $1,223,115, and is mainly composed of reserve funds for the 2010 bond issuance.

Interest income for the month of October was $119,847. FY2024/2025 year-to-date pooled cash interest earnings of $528,924 are 56% of the annual budget of $942,050.

The average yield on the City’s total portfolio for the month of October was 4.85%, compared to the prior month of 4.96%. The reduced yield in October corresponds with the actions taken by the Federal Reserve to lower interest rates in efforts to combat inflation. The City has budgeted conservatively in its expectation of interest earnings, and has built rate reductions into the revenue forecast.

Fiscal Impact:

There is no fiscal impact to receive and file this report.

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Item No. 4.6
Attachments:

1. Treasurer's Report October 2024

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Pooled Cash & Investments
Current Month
Market Value
Current Month
Book Value
Prior Month
Book Value
Current
Month %
of
Portfolio
Maximum
Policy Limit
Yield to
Maturity for
Month
(Annualized)
BMO Checking & Money Market Accounts 7,830,115 $ 7,830,115 $ 8,666,395 $ 27% 50% 4.70% Petty Cash (City Hall) 500 500 500 0% n/a 0.00%
Petty Cash (Community Services) 250 250 750 0% n/a 0.00% Fiscal Agent Cash - Employee FSA 12,460 12,460 12,699 0% n/a 0.00% State Local Agency Investment Fund (LAIF) 95,909 95,712 94,590 0% 100% 4.52% Investment Trust of California (CalTRUST) 20,576,286 20,576,286 20,489,611 72% 100% 4.95% 28,515,323 28,515,520 29,264,545 100% 4.88%
Restricted & Designated Cash & Investments
BNY Mellon (2010 Bond - Lease Payment Fund) 761,702 761,702 758,807 n/a n/a 4.45% BNY Mellon (2010 Bond - Reserve Fund) 397,828 397,828 396,210 n/a n/a 4.45% Fiscal Agent Cash - Essex Civic Center Mgmt 63,584 63,584 182,623 n/a n/a 0.00% 1,223,115 1,223,115 1,337,640 4.22%
Totals $ 29,738,438 29,738,635 $ 30,602,185 $ 4.85%
For the month of October 2024 $ 119,847
FY 2024-25 to Date 528,924
FY 2024-25 Budget 942,050
Certification:

Eric Hendrickson
Finance Director/Deputy City Treasurer
City of Laguna Hills
Treasurer's Investment Report
October 2024
Pooled Cash & Investment - Interest Earnings
I hereby certify that the above investment report includes all cash and investments of the City and is in conformance with all State laws and the City's investment policy approved by the City Council on November 14, 2023. At the time of the report, there is sufficient liquidity and anticipated revenues available to meet the City's budgeted expenditure requirements for the next six months.

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Reconciling items (outstanding checks and deposits in transit):

Pooled Cash & Investments Book Value:

Fund Balance Type
Nonspendable
Assigned
Unassigned
Total
GENERAL FUND RESERVES (as of most recent year end 6/30/2024Ͳcurrently being audited) 299,941
107,682.02
24,768,464
691,633
23,776,890
28,515,323.00
TOTAL CLAIM ON CASH 29,248,594.81 (840,953.83) 28,407,640.98 455Ͳ000Ͳ101455 Claim on CashͲCommunity Center Equipment Ma Ͳ 99,004.75 99,004.75 456Ͳ000Ͳ101456 Claim on CashͲStorm Drain / Slope Repair Reserv Ͳ 31,770.82 31,770.82 452Ͳ000Ͳ101452 Claim on CashͲParks Equipment Maintenance Ͳ 309,213.00 309,213.00 454Ͳ000Ͳ101454 Claim on CashͲSports Complex Equipment Maint Ͳ 87,144.46 87,144.46 421Ͳ000Ͳ101421 Claim on CashͲSLESF 3,201.36 106,876.81 110,078.17 451Ͳ000Ͳ101451 Claim on CashͲLiability SelfͲInsurance Ͳ 161,300.18 161,300.18 401Ͳ000Ͳ101401 Claim on CashͲPublic Art 195,224.24 Ͳ 195,224.24 411Ͳ000Ͳ101401 Claim on CashͲPublic Art (VALH) 367,084.81 Ͳ 367,084.81 312Ͳ000Ͳ101312 Claim on CashͲCASp Fee 34,376.29 Ͳ 34,376.29 322Ͳ000Ͳ101322 Claim on CashͲWater Conservation 376,038.94 Ͳ 376,038.94 309Ͳ000Ͳ101305 Claim on CashͲSB1383 Grant 89,084.34 Ͳ 89,084.34 311Ͳ000Ͳ101310 Claim on CashͲQuimby Act Park InͲLieu Fee (VALH 2,068,865.56 (64,231.28) 2,004,634.28 306Ͳ000Ͳ101306 Claim on CashͲCR&R Recycling Fee 241,141.05 (56,872.05) 184,269.00 307Ͳ000Ͳ101307 Claim on CashͲC&D Forfeited Deposits 329,979.60 (1,680.00) 328,299.60 301Ͳ000Ͳ101301 Claim on CashͲCARITS Road Fee Program 1,395,725.55 (2,183.70) 1,393,541.85 305Ͳ000Ͳ101305 Claim on CashͲBeverage Recycling 5,883.75 Ͳ 5,883.75 214Ͳ000Ͳ101214 Claim on CashͲAB 2766 174,651.15 Ͳ 174,651.15 221Ͳ000Ͳ101221 Claim on CashͲSenior Mobility Program 269,059.96 (1,872.00) 267,187.96 211Ͳ000Ͳ101211 Claim on CashͲGas Tax (RMRA) 1,576,032.13 71,724.39 1,647,756.52 212Ͳ000Ͳ101212 Claim on CashͲMeasure M2 12,176.82 (72,401.85) (60,225.03)

CLAIM ON CASH
100Ͳ000Ͳ101100 Claim on CashͲGeneral Fund 19,866,169.92 (898,217.76) 18,967,952.16 210Ͳ000Ͳ101210 Claim on CashͲGas Tax (HUTA) 1,555,466.13 77,903.61 1,633,369.74 Pooled Cash Report
City of Laguna Hills, CA
For the Period Ending 10/31/2024

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT
BALANCE ACCOUNT # ACCOUNT NAME

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Current Period Year-to-Date
Go Paperless.Securely access your accounts online to view your statements. Ask your BNY Mellon contact how we can help you accessyour account balances and activity in real time, receive your reports, enter your own transactions or submit an auditconfirmation online. Also be sure to ask how NEXEN(SM) Gateway, our new cloud-based ecosystem, can help you.Visit us at www.bnymellon.com CLIENT SERVICE MANAGER: LENA CHAN
Percent of all
Investments Asset Classification Market Value
100% TOTAL OF ALL INVESTMENTS 761,702.38
Estimated Market
Asset Classification Market Value Cost Accrued Income Annual Income YieldACCOUNT TOTALS 761,702.38 761,702.38 0.00 33,891.64 4.45 % Realized
Transaction Category Income Principal Gains/Losses Income PrincipalOPENING BALANCE 0.00 0.00 0.00 0.00 Account Statement
Account Overview
Summary of Assets Held by Asset ClassificationSummary of Cash Transactions by Transaction Category Statement Period 10/01/2024 Through 10/31/2024Account Base Currency = USD LAGUNA HILLS 2010 LEASE PYMT FDBNYM COPORATE TRUST, N.A333 S. HOPE ST. STE 2525LOS ANGELES, CA [email protected] 100% CASH AND SHORT TERM 761,702.38
CASH AND SHORT TERM 761,702.38 761,702.38 0.00 33,891.64 4.45 % DIVIDENDS 2,895.14 0.00 0.00 32,662.64 0.00SALES AND REDEMPTIONS 0.00 0.00 0.00 0.00 378,259.38 OTHER CASH ADDITIONS 0.00 2,895.14 0.00 0.00 65,358.85
OTHER CASH DISBURSEMENTS 2,895.14 - 0.00 0.00 32,662.64 - 378,259.38 -

Page 1 of 4 ends

e 094158 n 080705 a 02 t DOM i WI s 333,803

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Current Period Year-to-Date
Go Paperless.Securely access your accounts online to view your statements. Ask your BNY Mellon contact how we can help you accessyour account balances and activity in real time, receive your reports, enter your own transactions or submit an auditconfirmation online. Also be sure to ask how NEXEN(SM) Gateway, our new cloud-based ecosystem, can help you.Visit us at www.bnymellon.com CLIENT SERVICE MANAGER: LENA CHAN
Percent of all
Investments Asset Classification Market Value
100% TOTAL OF ALL INVESTMENTS 397,828.11
Estimated Market
Asset Classification Market Value Cost Accrued Income Annual Income YieldACCOUNT TOTALS 397,828.11 397,828.11 0.00 17,701.20 4.45 % Realized
Transaction Category Income Principal Gains/Losses Income PrincipalOPENING BALANCE 0.00 0.00 0.00 0.00 Account Statement
Account Overview
Summary of Assets Held by Asset ClassificationSummary of Cash Transactions by Transaction Category Statement Period 10/01/2024 Through 10/31/2024Account Base Currency = USD LAGUNA HILLS 2010 RESERVE FDBNYM COPORATE TRUST, N.A333 S. HOPE ST. STE 2525LOS ANGELES, CA [email protected] 100% CASH AND SHORT TERM 397,828.11
CASH AND SHORT TERM 397,828.11 397,828.11 0.00 17,701.20 4.45 % DIVIDENDS 1,618.04 0.00 0.00 17,218.72 0.00SALES AND REDEMPTIONS 0.00 0.00 0.00 0.00 32,696.21OTHER CASH ADDITIONS 0.00 1,618.04 0.00 0.00 17,218.72 OTHER CASH DISBURSEMENTS 1,618.04 - 0.00 0.00 17,218.72 - 32,696.21 -

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e 094159 n 080706 a 02 t DOM i WI s 333,807

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Corporate Class
Invesco Treasury Portfolio
Short-Term Investments Trust
Data as of October 31, 2024
NOT A DEPOSIT | NOT FDIC-INSURED | NOT GUARANTEED BY THE BANK | MAY LOSE VALUE | NOT INSURED BY ANY FEDERAL GOVERNMENT AGENCY invesco.com 11/24 Invesco Distributors, Inc. CM-FFTSY-2-E This report must be accompanied or preceded by a currently effective fund prospectus, which contains more complete information, including fees and expenses. Read it carefully before investing.

The fund pursues its objective by investing primarily in short-term, high-credit-quality money market instruments. These instruments are direct obligations of the US Treasury and repurchase agreements backed by Treasury obligations.

Investment Objective
Provide current income consistent with preservation of capital and liquidity.

Permissible Investments
Fund Highlights
The portfolio management team follows a conservative investment process with respect to minimal credit risk, interest rate risk and liquidity.
The fund is designed for short- to medium-term cash investments, operating cash, cash sweeps and the liquidity components of investment portfolios.
The fund aims to preserve capital, maintain liquidity and produce a competitive yield.

Yields (%)
The performance data quoted represents past performance. Past performance does not guarantee future results and current performance may be lower or higher than the performance data quoted above. The investment return and principal value of your investment will fluctuate so that your shares, when redeemed, may be worth more or less than their original cost. You may obtain performance data current to the most recent month-end by visiting invesco.com.

The SEC yield listed reflects fee waivers and/or expense reimbursements in effect for the period. Had the Adviser not waived fees and/or reimbursed expenses, your 7-day SEC yield would have been 4.66%. Average annual total returns reflect reinvested distributions, net of expenses for the periods. The 7-day SEC yield more closely reflects the current earnings of the fund than the total returns shown.
30-day simple and simple monthly yield are the sum of
the distribution rates for the number of days in the yield period annualized by 365 and divided by net asset value (NAV).

This does not constitute a recommendation of any
investment strategy or product for a particular investor.

Investors should consult a financial professional before making any investment decisions.

Maturity Schedule (%)

4.70 4.56 4.70 4.58
7-Day SEC 30-Day Simple
as of October 31, 2024 Average Annual Total Returns (%) Period (%)
as of October 31, 2024
Inception 1.50
10 Years 1.58
5 Years 2.28
3 Years 3.63
1 Year 5.26
Invesco Treasury Portfolio
iMoneyNet U.S. Treasury & Repo Institutional Category1
Portfolio Composition (%) 3
SEC Investment Category (%)
U.S. Treasury Repurchase Agreement 55.8
U.S. Treasury Debt 44.2
Simple Monthly Yields
Period (%)
as of October 31, 2024
October 2024 4.70
September 4.95
August 5.13
July 5.17
June 5.18
May 5.19
April 5.18
March 5.18
February 5.18
January 5.20
December 5.23
November 2023 5.25
1-7
8-30
31-60
61-90
91-180
181+
Maturity schedule is based on weighted average maturity and is subject to change.
53.9
6.7
1.3
7.4
9.4
21.3
Days to
maturity (%)
NAIC Requirements
National Association of Insurance Commissioners (NAIC)
Meets NAIC requirement of a 0% capital reserve for a
purchase by insurance companies.

Management Team
Laurie Brignac, Joe Madrid, Brandon Maitre,
Justin Mandeville, Marques Mercier, Wesley Rager,
Jennifer Brown, Ripal Tilara, and Bryn Zinser
All data provided by Invesco unless otherwise stated.
1 iMoneyNet, Inc. is an independent mutual fund performance monitor. The U.S. Treasury & Repo Institutional Category is an unmanaged group of money market funds with similar investment objectives and pricing structures as the Corporate Class of the Invesco Treasury Portfolio. iMoneyNet performance figures represent the category average. An investment cannot be made into the category.
2 A credit rating is an assessment provided by Nationally Recognized Statistical Ratings Organization (NRSRO) of the creditworthiness of an issuer with respect to debt obligations, including specific securities, money market instruments or other debts. Fund ratings are subject to change and are based on several factors, including an analysis of a portfolio's overall credit quality, market price exposure and management. Fund ratings are provided to indicate the creditworthiness of the underlying holdings in the portfolio and offer a forward-looking opinion about fixed income funds' capacity to maintain stable principal (net asset value). The ratings will generally range from AAA (highest) to D (lowest). For more information on rating methodologies, please visit the following NRSRO websites: www.standardandpoors.com and select "Understanding Ratings" under Rating Resources on the homepage; www.moodys.com and select
"Rating Methodologies" under Research and Ratings on the homepage; www.fitchratings.com and select "Ratings
Definitions" on the homepage.@FSIA_CashDisclosureLeft:
3 Portfolio composition is subject to change. An investment category listed with "other" in the name indicates that the underlying holdings did not fall into the SEC's more narrowly defined investment categories.

You could lose money by investing in the Fund.

Although the Fund seeks to preserve your
investment at $1.00 per share, it cannot
guarantee it will do so. An investment in the
Fund is not a bank account and is not insured or
guaranteed by the Federal Deposit Insurance
Corporation or any other government agency.

The Fund’s sponsor is not required to reimburse
the Fund for losses, and you should not expect
that the sponsor will provide financial support to
the Fund at any time, including during periods of
market stress.

Fund Information
Inception August 01, 2005
CUSIP 825252570

NASDAQ TYCXX
Total Net Assets $29.89 billion
Reflects all classes of the portfolio.

Weighted Average Maturity (WAM) 32 days
Weighted Average Life (WAL) 109 days
SEC Portfolio Liquidity Requirements (%)
1-day 52.46
7-day 94.95
Ratings²
Standard & Poor's AAAm
Moody's Aaa-mf
Fitch Ratings AAAmmf

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October 4.518
September 4.575
August 4.579
July 4.516
June 4.480
May 4.332
LAIF Apportionment Rate(2): 4.71
LAIF Earnings Ratio(2): 0.00012912073474208
LAIF Administrative Cost(1)*: 0.26
PMIA Average Life(1): 231
LAIF Fair Value Factor(1): 1.002061084
PMIA Daily(1): 4.58
PMIA Quarter to Date(1): 4.56
Treasuries

55.49%
Agencies

25.71%
Certificates of
Deposit/Bank Notes

8.76%
Time
Deposits

3.19%
Commercial
Paper

6.08%
Corporate
Bonds

0.51%
Loans

0.26%
Notes: The apportionment rate includes interest earned on the CalPERS Supplemental Pension Payment pursuant to Government Code 20825 (c)(1) and interest earned on the Wildfire Fund loan pursuant to Public Utility Code 3288 (a). *The percentage of administrative cost equals the total administrative cost divided by the quarterly interest earnings. The law provides that administrative costs are not to exceed 5% of quarterly EARNINGS of the fund. However, if the 13-week Daily Treasury Bill Rate on the last day of the fiscal year is below 1%, then administrative costs shall not exceed 8% of quarterly EARNINGS of the fund for the subsequent fiscal year.

Source:
(1) State of California, Office of the Treasurer
(2) State of Calfiornia, Office of the Controller
PMIA Average Monthly
Effective Yields(1)
PMIA/LAIF Performance Report
as of 11/06/24
Daily rates are now available here. View PMIA Daily Rates Quarterly Performance
Quarter Ended 09/30/24
Chart does not include $1,343,000.00 in mortgages, which equates to 0.001%. Percentages may not total 100% due to rounding.

Pooled Money Investment Account
Monthly Portfolio Composition (1)
9/30/24
$161.6 billion

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Item No. 4.7
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: December 10, 2024
To: Mayor and Council Members
From: Eric Hendrickson, Finance Director
Issue: Financial Statements for Fiscal Year Ending June 30, 2024 Recommendation: That the City Council receive and file the Annual Comprehensive Financial Report and other audit reports for fiscal year 2023/2024.

Background:

The certified public accounting firm Eide Bailly was engaged by the City to perform the audit of the City’s financial statements and render an opinion on whether the City’s fiscal year 2023/2024 financial statements are presented fairly in all material respects.

Attached to this report are the final audit reports issued by the auditors.

In the opinion of the auditors, the attached financial statements present fairly, in all material respects, the financial position of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with generally accepted accounting principles.

The financial section, which is the focal point of the Annual Comprehensive Financial Report (ACFR), consists of the independent auditors’ report, management’s discussion and analysis, and the financial statements. Along with the ACFR, are the other audit reports, including the Gann Appropriations Limit AUP and Governance Letter.

Staff is pleased to report there are no audit findings for this fiscal year. The City's General Fund ended the year on a positive note, with revenues exceeding expenditures by $3,102,818. This increase brought the General Fund balance total to $24,768,465 as

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Item No. 4.7
of June 30, 2024. These results are attributable to better than expected property tax revenue and interest earnings, City staff monitoring expenditures, community benefit fees collected from the Village at Laguna Hills project, and vacancy credits due back to the City from the Law Enforcement Contract.

Fiscal Impact:

There is no fiscal impact to receive and file these audit reports.

Attachments:

1. City of Laguna Hills 2024 Final ACFR

2. City of Laguna Hills 2024 Final Governance Letter

3. City of Laguna Hills 2024 Final GAGAS Report

4. City of Laguna Hills 2024 Final GANN Report

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City of Laguna Hills, California
Annual Comprehensive Financial Report
Year Ended June 30, 2024
City Manager
Jarad Hildenbrand
Finance Director
Eric Hendrickson

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City of Laguna Hills, California
Table of Contents
June 30, 2024

INTRODUCTORY SECTION
Letter of Transmittal................................................................................................................................................i Organizational Chart..............................................................................................................................................vi City Officials..........................................................................................................................................................vii City Executive Staff...............................................................................................................................................vii Certificate of Achievement for Excellence in Financial Reporting (GFOA)..........................................................viii

FINANCIAL SECTION
Independent Auditor’s Report ...................................................................................................................................1 Management’s Discussion and Analysis.....................................................................................................................4 Basic Financial Statements
Government Wide Financial Statements
Statement of Net Position................................................................................................................................... 16 Statement of Activities........................................................................................................................................ 17 Fund Financial Statements
Balance Sheet - Governmental Funds................................................................................................................. 19 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position............................ 20 Statement of Revenues, Expenditures and Changes in Fund Balances .............................................................. 21 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities........................................................................................... 22 Proprietary Fund Financial Statements
Statement of Net Position – Proprietary Fund.................................................................................................... 23 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Fund............................... 24 Statement of Cash Flows – Proprietary Fund...................................................................................................... 25 Notes to Financial Statements ................................................................................................................................ 26 Required Supplementary Information
Schedule of Proportionate Share of the Net Pension Liability............................................................................ 59 Schedule of Contributions................................................................................................................................... 60 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund ....................................................................................................................................................... 61 Note to Required Supplementary Information ....................................................................................................... 62

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City of Laguna Hills, California
Table of Contents
June 30, 2024
Supplementary Information
Non-Major Governmental Funds – Special Revenue:

Combining Balance Sheet.................................................................................................................................... 65 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances........................................... 71 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Capital Projects Fund – Major Fund .................................................................................................................... 77 Gas Tax Special Revenue Fund ............................................................................................................................ 78 Measure M2 Special Revenue Fund.................................................................................................................... 79 SB1 RMRA Special Revenue Fund........................................................................................................................ 80 AB 2766 Special Revenue Fund ........................................................................................................................... 81 Senior Mobility Program Special Revenue Fund ................................................................................................. 82 CARITS Special Revenue Fund ............................................................................................................................. 83 Public Art Special Revenue Fund......................................................................................................................... 84 Beverage Recycling Special Revenue Fund.......................................................................................................... 85 CR&R Recycling Fee Special Revenue Fund......................................................................................................... 86 C & D Forfeited Deposits Special Revenue Fund................................................................................................. 87 SB 1383 Grant Special Revenue Fund.................................................................................................................. 88 Park In-Lieu Special Revenue Fund...................................................................................................................... 89 CASp Special Revenue Fund ................................................................................................................................ 90 Water Conservation Special Revenue Fund ........................................................................................................ 91 Public Art VALH MGP Special Revenue Fund....................................................................................................... 92 State COPS/SLESF Special Revenue Fund ............................................................................................................ 93 Debt Service Fund................................................................................................................................................ 94

STATISTICAL SECTION
Financial Trends:

Net Position by Component ............................................................................................................................ 96 Changes in Net Position................................................................................................................................... 98 Governmental Activities Tax Revenues By Source ........................................................................................ 102 Fund Balances of Governmental Funds......................................................................................................... 103 Changes in Fund Balances of Governmental Funds...................................................................................... 105 Revenue Capacity:

Assessed Value and Estimated Actual Value of Taxable Property ................................................................ 107 Assessed Value of Property by Use Code, Citywide ...................................................................................... 108 Direct and Overlapping Property Tax Rates.................................................................................................. 110 Principal Property Taxpayers......................................................................................................................... 112 Property Tax Levies and Collections.............................................................................................................. 113 Principal Sales Tax Producers........................................................................................................................ 114

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City of Laguna Hills, California
Table of Contents
June 30, 2024
Debt Capacity:

Ratios of Outstanding Debt by Type.............................................................................................................. 115 Ratios of General Bonded Debt Outstanding ................................................................................................ 116 Direct and Overlapping Governmental Activities Debt................................................................................. 117 Legal Debt Margin Information ..................................................................................................................... 118 Pledged Revenue Coverage........................................................................................................................... 120 Demographic and Economic Information:

Demographic and Economic Statistics .......................................................................................................... 121 Principal Employers....................................................................................................................................... 122 Operating Information:

Full-time Equivalent Personnel Allocation by Function ................................................................................ 123 Operating Indicators by Function.................................................................................................................. 124 Capital Asset Statistics by Function............................................................................................................... 125 City at a Glance...................................................................................................................................................... 126

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Introductory Section

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December 2, 2024
Honorable Mayor, Council Members, and Residents of the City of Laguna Hills:
he Annual Comprehensive Financial Report (ACFR) of the City of Laguna Hills for the fiscal year ended June 30, 2024, is submitted herewith. This report is published in accordance with local ordinance and State law requirements that financial statements be presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by an independent public accounting firm of licensed certified public accountants.

This report consists of management’s representations concerning the finances of the City of Laguna Hills. Responsibility for the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City’s management. It is management’s opinion that the data is accurate in all material aspects, is presented in a manner designed to fairly set forth the financial position and results of operations of the City, and contains all disclosures necessary to enable the reader to gain an understanding of the City’s financial affairs.

To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, misuse, and to compile sufficient reliable information for the preparation of the financial statements in conformity with GAAP. Because the cost of internal controls should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute assurance that the financial statements are free of material misrepresentation. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects and is reported in a manner that presents fairly the financial position and results of operations of the various funds of the City, as well as the City as a whole.

The City’s financial statements have been audited by Eide Bailly LLP, a public accounting firm fully licensed and qualified to perform audits of local government. The independent auditors concluded that there was a reasonable basis for rendering unmodified opinions on the City’s financial statements and that the financial statements present fairly, in all material respects, the financial condition of the City at the end of this fiscal year.

T
i

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A narrative introduction, overview and analysis of the basic financial statements for the City for the fiscal year ended June 30, 2024, is discussed in the Management’s Discussion and Analysis (MD&A), which immediately follows the independent auditor’s report. The MD&A is designed to complement this letter of transmittal and should be read in conjunction with it.

PROFILE OF THE CITY OF LAGUNA HILLS
The City of Laguna Hills is located in South Orange County approximately 60 miles south of Los Angeles and 70 miles north of San Diego.

Incorporated in 1991 under the laws of the State of California, it enjoys all the rights and privileges pertaining to “General Law” cities. The City is home to approximately 30,315 residents and over 1,400 businesses.

The City operates under a Council-Manager form of government.

Policymaking and legislative authority are vested in the City Council, which consists of a Mayor and a four-member Council. The Mayor is annually selected by the City Council from among its membership, and serves a one-year term. The governing Council is responsible, among other things, for passing the City’s ordinances and operating resolutions, adopting the biennial budget, appointing commissions and committees, retaining the City Attorney and hiring the City Manager. The City Manager is the chief executive officer of the City and administers the daily operations and programs of the City through department heads, other staff members and contracted services.

The City contracts for selected municipal services utilizing agreements with other governmental entities, private firms and individuals. Police services are provided by the Orange County Sheriff’s Department and fire services are provided through the Orange County Fire Authority, of which the City is a member.

Although the majority of the area in the City has a distinctive residential character, the City has a strong commercial base, specifically in the northern section of the City. This commercial area, or “Urban Village,” is anchored by the regional Village at Laguna Hills, the Oakbrook Village Shopping Center, and the Saddleback Memorial Medical Center. In addition, the area north of the Village at Laguna Hills holds a complement of commercial, retail and office mixed-uses.

FACTORS AFFECTING FINANCIAL CONDITION
The City has remained resilient and adaptable to the ever-changing situations over the past years.

Orange County saw its unemployment rate rise from 3.2 percent in June 2022 to 3.7 percent in June 2023. It has slightly increased as of June 2024 to 4.0 percent.

ECONOMIC

CONDITIONS &

OUTLOOK
ii

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Overall, on a national and local scale, inflation and the associated impacts are still hampering the economy. An economic recession is still a possibility, given the challenges with inflationary prices, a tight labor market, declining interest rates, and a stock market at an all-time high point.

As a result, the Southern California region’s economic situation remains uncertain.

To maintain its strong financial position into the future, the City must continue to promote overall fiscal health and sustainability by adhering to its conservative financial policies, focusing on organizational efficiency and performance, and fiscally prudent decision-making. This financially conservative stance has played a critical role in allowing the City to respond quickly to difficulties that were prevalent in the economy as a result of the coronavirus pandemic that began in 2020, as well as to the previous economic downturn during the years of the Great Recession.

The City utilizes a customized 8-Year Resource Allocation plan that is specifically designed to project the City’s operating and reserve policy ratios over an eight-year forecast horizon. The City’s policy is to strive to maintain an operating ratio of 1.1 to 1.0, and an Unassigned General Fund Balance Ratio of 35% as compared to General Fund operating expenditures. Both of these benchmarks were achieved as of June 30, 2024. The operating ratio for FY 2023-24 came in at 1.15 and the Unassigned Fund Balance ratio was 98%.

In developing the City’s accounting system, consideration was given to the adequacy of internal accounting controls, which are designed to provide reasonable, but not absolute, assurance in connection with: (1) the safeguarding of assets against loss from unauthorized use or disposition, and (2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. All internal control evaluations occur within the above framework. We believe the City’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Furthermore, the City maintains budgetary controls to ensure compliance with the legal provisions embodied in the annual appropriated budget approved by the City Council. The City Manager is authorized to transfer budgeted amounts within and between funds as deemed necessary in order to meet the City’s needs. Revisions that exceed the appropriated budget must be approved by the City Council.

The City invests its temporary idle cash in investments authorized under the City’s prevailing Investment Resolution and Policies, which are reviewed and approved annually. These policies are significantly more restrictive than State law, limiting investments to a maturity of one year or less. The City’s investments at the close of the most recent fiscal year ended June 30, 2024, consisted of money market mutual funds, and

LONG TERM

FINANCIAL PLANNING

ACCOUNTING SYSTEM

AND BUDGETARY

CONTROLS

CASH MANAGEMENT
iii

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investment pools with the State Treasurer’s Local Agency Investment Fund (LAIF) and Investment Trust of California (CALTrust).

Generally, only assets which cost $20,000 or more and which have a useful life of five years or more are considered capital assets. This designation is extensively discussed in the City’s Internal Control Policies and Procedures for Capital Assets and Minor Equipment, which were developed for the City’s compliance with the requirements with GASB 34.

MAJOR INITIATIVES
The following section provides a sampling of some of the various initiatives and highlights occurring throughout the 2023-2024 fiscal year:

In March of 2016, the City approved a plan for the renovation of the Laguna Hills Mall which included approximately 860,000 square feet of new and renovated commercial retail space, movie theaters, restaurants, and 988 residential units. The approved plan was known as Five Lagunas. In 2018, the property owner of Five Lagunas, Merlone-Geier Partners (MGP), informed City staff that they could not move forward with the approved 2016 plan. On November 4, 2019, MGP submitted a new application to redevelop the site. The new project, named “The Village at Laguna Hills”, was presented to the City Council by MGP at the November 12, 2019, City Council meeting.

On March 8, 2022, the City Council and Planning Agency approved “The Village at Laguna Hills” project. This project consists of demolition of the remaining mall property and buildings, along with development and construction of new retail buildings, residential buildings, a hotel, parking structures, and other infrastructure. As of June 30, 2024, the majority of the former mall buildings have been demolished. Plans for installing utility functions and infrastructure are the next significant phase. It is estimated to take many years before this major project is complete.

The California Department of Resources Recycling and Recovery (“CalRecycle”) finalized regulations for the implementation of Senate Bill (“SB”) 1383 in November 2020. SB 1383 requires local governments to reduce organic waste being sent to landfills. City staff have been consistently working to implement the requirements of SB 1383 and CalRecycle. Some of these efforts include the following. ● The City negotiated a new contract in 2024 with the City’s Franchise Waste Hauler, CR&R.
● The City implemented revised trash and recycling service fees. ● The City established an enforcement ordinance and policies to meet the requirements of SB 1383.
● The City has conducted community outreach and education on the requirements of SB 1383.

CAPITAL ASSETS

THE VILLAGE AT

LAGUNA HILLS
(FORMERLY FIVE

LAGUNAS)
SB 1383 ORGANIC

WASTE REDUCTION

IMPLEMENTATION

WORK EFFORT
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vii

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viii

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Financial Section

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1 Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
City of Laguna Hills
Laguna Hills, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Laguna Hills, California (City) as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the schedule of proportionate share of the net pension liability, the schedule of contributions - defined benefit pension plans, and the schedule of revenues, expenditures and changes in fund balance - budget and actual - general fund identified as Required Supplementary Information (RSI) in the accompanying table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor funds financial statements, and budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor funds financial statements and budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 2, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Laguna Hills, California
December 2, 2024

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Management’s Discussion and Analysis

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4 MANAGEMENT’S DISCUSSION AND ANALYSIS
The management of the City of Laguna Hills offers the readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024. We encourage readers to consider the information presented here in conjunction with the accompanying transmittal letter on page i and the basic financial statements in the appropriate section.

Financial Highlights
Government-Wide
• The net position of the City of Laguna Hills at the close of the most recent fiscal year was $110,537,408. Of this amount, $20,851,187 is not restricted to a specific use or purpose. • The net change in the City’s net position resulting from the most recent fiscal year’s operation was an increase of $2,428,892, or 2.3%. The net position of governmental activities was $105,741,315 as of June 30, 2024, for an increase of $2,838,394, while Business-type activities decreased the City’s net position by $409,502, for a total net position of $4,796,093.
• Total revenues from all sources were $33,057,246. Of this amount, $9,238,030, or

28.0%, was from program revenues and $23,819,216, or 72.0%, was from general revenues.
• The total cost of all City programs and projects was $30,628,354. Approximately 35.8%, or $10,978,289, of this amount is attributable to public safety; 31.1%, or $9,520,313, is attributable to public works; and, 14.7%, or $4,507,981, to general government. • The net pension liability reported as of June 30, 2024, for the City’s proportionate share of the net pension liability of all pension plans, was $6,189,773. Deferred inflows of resources related to pension plans was $446,750; and deferred outflows of resources related to pension plans was $2,847,948.

Fund Based
• As of the close of the current fiscal year, the governmental funds reported combined ending fund balances of $34,590,489.
• Total nonspendable fund balances, amounts that are either not in spendable form or are legally or contractually required to be maintained, were $300,904. • Total spendable fund balances were $34,289,585. Of this amount, approximately 2.0% ($691,632 in total assigned) is constrained by the City’s intent to be used for a specific purpose and 28.6% ($9,821,061 in total restricted) is constrained in their use by external restrictions, such as by creditors, debt covenants, grantors, contributors, or by laws and regulations. This leaves a residual of $23,776,892 in unassigned fund balance for the City’s General Fund.

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5 • Total governmental fund balances increased by $4,722,177. • At the end of the most recent fiscal year, the total fund balance for the General Fund was $24,768,465, an increase of $3,102,818 over prior year. • General Fund reported revenues exceeding expenditures by $3,757,542 before transfers.

Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City of Laguna Hills’ basic financial statements. The City’s basic financial statements comprise three components:
1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statement themselves.
(1) Government-wide financial statements. These statements are designed to provide readers with a broad overview of the City of Laguna Hills’ financial position, in a manner similar to a private-sector business, using the economic resources measurement focus and the full accrual basis of accounting. The following reports comprise the government-wide financial statements:
a) Statement of Net Position. This report presents information on all the assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position. The difference between the assets and deferred outflows, on one hand, and liabilities and deferred inflows of resources, on the other hand, constitutes the net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or weakening, though it is important to consider other non-financial factors in accurately assessing the overall health of the City, such as the property tax base or condition of the roads, etc.
b) Statement of Activities. The information presented in this report shows how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenditures are reported in this statement for some items that will only result in cash flows in future fiscal periods.

Both of these government-wide financial statements distinguish functions of the City that are principally supported by taxes, program revenues, and intergovernmental revenues (referred to as governmental activities), from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (referred to as business-type activities).

The governmental activities of the City of Laguna Hills include general government, public works, community development, community services and public safety. Property taxes, sales and use taxes, transient occupancy taxes, and franchise fees finance most of these activities.

The business-type activity of the City of Laguna Hills pertains to the leasing of certain areas in the Laguna Hills Civic Center, which also houses City Hall.

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6 The government-wide financial statements can be found on pages 16 to 18 of this report. (2) Fund financial statements. These statements show how City services were financed in the short term as well as what remains for future spending. These statements also report the City’s operation in more detail than the government-wide statements by providing information about the City’s most significant funds, but not the City as a whole. Funds are required to be established, either by State or Federal laws, in order to meet legal responsibilities associated with the usage of certain taxes, grants, and other money. There are three types of funds, of which, the City has two types:
a) Governmental funds. The City maintains 19 individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General Fund and Capital Projects Fund, both of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each non-major governmental fund is provided in the form of combining statements elsewhere in this report. b) Proprietary funds. When the City charges for the services it provides, other than those services associated with the City’s general governmental operations, these services are generally reported in proprietary funds. The proprietary fund is used to report the same function presented as the business-type activity in the government-wide financial statements. The City uses the proprietary fund to account for its Civic Center leasing activity.

The fund financial statements focus on the near-term inflows and outflows of spendable resources, as well as on balances of spendable resources at the end of the fiscal year. Such information provides a short-term view of the City’s general government operations and shows whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. These funds are reported using the modified accrual method of accounting, which measures cash and all other financial assets that can be readily converted to cash. The relationship between governmental activities and the governmental funds are reported in the reconciliation of government-wide and fund financial statements and in Note 1 in the Notes to the Basic Financial Statements.

The fund financial statements can be found on pages 19 to 25 of this report. (3) Notes to the basic financial statements. The notes provide additional information essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found on pages 26 to 58 of this report.
(4) Other Information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information including budgetary comparisons for the General Fund, a schedule of proportionate share of the net pension liability, and a schedule of employer plan contributions. Additionally, the combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information.

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7 Government –Wide Financial Analysis
The City’s combined net position at the close of the most recent fiscal year ended June 30, 2024, was $110,537,408, as shown on Table 1 below. The City is able to report positive balances in all three categories of net position for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year.

Table 1
Condensed Statement of Net Position
(in thousands)
Governmental Business-Type
Activities Activities
Totals
2023 2024 2023 2024 2023 2024
Current and other assets $ 32,821 $ 37,953 $ 1,445 $ 1,677 $ 34,266 $ 39,630 Capital assets 77,651 75,668 4,988 4,603 82,639 80,271
Total assets 110,472 113,621 6,433 6,280 116,905 119,901 Total deferred outflows 3,064 2,865 - - 3,064 2,865

Long-term liabilities 6,395 6,500 - - 6,395 6,500
Other liabilities 2,967 3,233 76 75 3,043 3,308
Total liabilities 9,362 9,733 76 75 9,438 9,808
Total deferred inflows 1,271 1,012 1,152 1,409 2,423 2,421 Net position:

Net investment in capital assets 76,839 75,263 4,988 4,603 81,827 79,866 Restricted 8,203 9,821 - - 8,203 9,821
Unrestricted 17,861 20,657 217 193 18,078 20,850
Total net position $ 102,903 $ 105,741 $ 5,205 $ 4,796 $ 108,108 $ 110,537 By far the largest portion of the City’s net position ($79,865,160, or 72.2% of total net position) reflects its net investment in capital assets, which is made up of: (1) capital assets (land, building, machinery, and equipment) less accumulated depreciation, any related debt used to acquire those assets that are still outstanding, and the unamortized bond premium, (2) outstanding deferred loss on refunding, and (3) the cash with fiscal agent held in reserve to secure the timely payment of principal and interest on the capital asset related debt. The City uses these capital assets to provide services to citizens. Consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt and corresponding items, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. There is $421,932 in debt outstanding (including the unamortized debt premium) related to the acquisition and construction of these capital assets.

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8 Another portion of the City’s net position, $9,821,061 (8.9% of the total net position), represents resources that are subject to external restrictions on how they may be used. The remaining balance of the City’s net position is unrestricted net position of $20,851,187 (18.9% of the total net position), which may be used to meet the City’s ongoing obligations to its citizens and creditors.

The City’s combined total assets at the close of the fiscal year was $119,900,605. Of this amount, $113,621,144, or 94.8%, represents assets from governmental activities and $6,279,461, or 5.2%, represents assets from business-type activities. By far the largest component of the City’s combined total assets is in the form of capital assets at $80,270,296, or

66.9%. The remaining $39,630,309 of combined total assets is largely in the form of cash and investment of $33,264,111 and restricted cash and investments of $1,148,722.

At the end of the fiscal year, the City’s combined total liabilities was $9,807,556, which was largely in the form of long-term liabilities of the City’s government activities at $7,033,225, or

71.7%. Long-term liabilities were mainly comprised of the City’s net pension liability of $6,189,773, or 88.0%, and $421,932, or 6.0%, in debt pertaining to Certificates of Participation for the 2010 Refinancing Project.

Deferred inflows and outflows reported in the Statement of Net Position represent an acquisition (revenue) or consumption (expense) of net assets that applies to a future period and hence will not be recognized as an inflow or outflow of resources until that time. The reported deferred inflows of $2,420,385 and deferred outflows of $2,847,948 pertain to the City’s pension liability and leases. More information on the City’s pension plan can be found in Note 8, beginning on page 47 of this report.

The details of the changes in the City’s Net Position are shown in Table 2 on the following page.

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9 Table 2
Statement of Changes in Net Position
(in thousands)
Governmental Business-type
Activities Activities
Totals
2023 2024 2023 2024 2023 2024
Revenues:

Program Revenues:

Charges for services $ 6,410 $ 3,990 $ 755 $ 834 $ 7,165 $ 4,824 Operating contributions 4,602 1,236 - - 4,602 1,236
Capital contributions 2,507 3,177 - - 2,507 3,177
General Revenues:

Property taxes 13,069 13,582 - - 13,069 13,582
Sales and use taxes 6,930 6,193 - - 6,930 6,193
Franchise taxes 1,327 1,345 - - 1,327 1,345
Transient occupancy taxes 1,123 1,161 - - 1,123 1,161
Motor vehicle in lieu taxes 32 39 - - 32 39
State subvention 81 29 - - 81 29
Interest earnings 637 1,324 - - 637 1,324
Miscellaneous revenues 111 146 - - 111 146
Total revenues 36,829 32,222 755 834 37,584 33,056
Expenses:

General government 4,578 4,508 - - 4,578 4,508
Public works 7,674 9,520 - - 7,674 9,520
Community development 1,406 1,577 - - 1,406 1,577
Community services 2,573 2,699 - - 2,573 2,699
Public safety 10,106 10,978 - - 10,106 10,978
Property leasing - - 1,418 1,372 1,418 1,372
Interest (13) (27) - - (13) (27)
Total expenses 26,324 29,255 1,418 1,372 27,742 30,627
Change in net position before
transfers 10,505 2,967 (663) (538) 9,842 2,429
Transfers (100) (129) 100 129 - -
Change in net position 10,405 2,838 (563) (409) 9,842 2,429 Net position, beginning

92,498

102,903 5,768 5,205 98,266 108,108
Net position, ending $ 102,903 $ 105,741 $ 5,205 $ 4,796 $ 108,108 $ 110,537

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10 During the fiscal year, the total revenue from all sources was $33,057,246 and the cost of all activities was $30,628,354, resulting in an overall increase in net position of $2,428,892. The City’s governmental activities increased total net position by $2,838,394 and its business-type activities decreased total net position by $409,502.

The revenue sources from governmental activities presented in the preceding table are illustrated in a pie chart shown below as Figure 1, which illustrates the percentage relationship of these revenues to each other, as well as their impact on the City’s total resources.

Figure 1
Revenue by Sources – Governmental Activities
FY 2023-24
As shown in the above pie chart, roughly 69.3%, or $22,320,268 of the City’s total governmental revenues are from taxes, comprised of property, sales and use, motor vehicle in lieu, franchise and transient occupancy taxes. Program revenues totaled $8,403,945, or 26.1%, of the total revenue resources, which is comprised of charges for services, operating contributions and capital contributions. Program revenues decreased from prior year by 37.8% due primarily to one-time revenues that occurred in the prior year for American Rescue Plan funds ($3.7 million), Community Benefit fees ($1.6 million), and developer park in-lieu fees collected ($2.0 million).

However, there was an increase of $669,391 in Capital Contributions and Grants in the current fiscal year relating to Public Works projects. General revenues increased from the prior year primarily due to increases in property taxes and sales and use tax that were realized in Fiscal Year 2023-24. In addition, investment earnings improved by 107.9% over the prior year – increasing from $636,875 to $1,324,276. This increase is mainly due to higher interest rates resulting in higher earnings in the current fiscal year.

Charges for services
12% Operating
contributions
4%
Capital
contributions
10%
Property taxes
42%
Sales and use
taxes
19%
Transient
occupancy
taxes
4%
Franchise taxes
4%
Motor vehicle in lieu
0%
State subvention
0%
Investment
4%
Miscellaneous
revenues
1%

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11 The City’s expenses in connection with its governmental activities are categorized by function, namely: general government, public services, community development, community services and public safety. The program revenues associated with these governmental activities are classified into three categories, which are charges for services, operating contributions, and capital contributions. The relationship of the City’s program revenues to the related governmental functions are illustrated in a graph shown as Figure 2 below.

Expenses associated with governmental activities experienced an overall increase of 11.1%, or $2,931,431 over the prior fiscal year, primarily due to increases in the Orange County Sheriff contract costs and an increased level of work completed by Public Works for capital improvement projects. The overall increase is largely attributable to increases in Public Works activity of $1,846,105 and Public Safety activity of $872,234.

The City’s business-type activities for the leasing of the Civic Center decreased total net position by $409,502. The decrease from business-type activities is largely attributable to depreciation.

Of the $1,372,783 of total operating expenses related to property leasing activities, depreciation represents 43.1%, or $591,796, of that total.

Program Revenues and Expenses:

Program revenues for the most recent fiscal year were $8,403,945. Expenses related to governmental activities were $29,255,571. The program revenues are generally not adequate to finance the governmental programs, so it is typical for governmental expenses to be subsidized by general revenues. The City’s expenses for public works and public safety are comparatively higher than the other expense categories, as shown in Figure 2 below.

Figure 2
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
General
government
Public works Community
development
Community
services
Public safety Interest expenses
Funding of Governmental Activities
FY 2023-2024
Charges for services Operating contributions Capital contributions General revenues

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12 Business-type Activities
The City’s business-type activity involves the leasing of rentable areas in the Civic Center building. This 3-story building complex was renovated to accommodate the City offices and to add leasable spaces. Since June 28, 2004, the City government has operated from this facility.

Altogether, there are 51,945 square feet of leasable office space in the Civic Center building.

The City occupies 21,033 square feet and leases out 30,912 square feet. The occupancy rate was approximately 90% on June 30, 2024.

During the most recent fiscal year, the operating revenues of the Laguna Hills Civic Center were $834,085 and the operating expenses were $1,372,783, resulting in a net operating loss of $538,698, which is largely attributable to depreciation charge of $591,796. After interest income of $71 and a transfer in of $129,125 from the governmental activities, the change in net position at fiscal year-end was $(409,502). The contra rent revenue associated with the occupied spaces for City Hall was $549,965 for the current fiscal year.

Analysis of Major Funds
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities and objectives. As noted earlier, the City of Laguna Hills uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds:

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, the focus of the governmental funds is to provide information on near-term inflows and outflows, as well as the balances of spendable resources at the end of the fiscal year. Such information is useful in assessing the City of Laguna Hills’ near term financing requirements. In particular, fund balances of the governmental funds are reported separately within classifications based on a hierarchy of constraints placed on the use of those resources. The classifications are based on the relative strength of the constraints that control how the specific amounts can be spent. The classifications are nonspendable, restricted, committed, assigned, and unassigned fund balance.

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balance of $34,590,489, an increase of $4,722,177 from the prior year’s balance. Of the ending fund balance, $300,904 is nonspendable fund balance, which represents the portion of fund balance that is either not in spendable form or are legally or contractually required to be maintained. Of the remaining $34,289,585 in spendable fund balance, $9,821,061 is restricted fund balance, $691,632 is assigned fund balance and $23,776,892 is unassigned fund balance. Restricted fund balance includes amounts that have externally imposed restrictions on their usage by creditors, such as debt covenants, grantors, and contributors, or by laws and regulations. Assigned fund balance includes amounts which are constrained by the City’s intent to be used for a specific purpose. These

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13 include designations for claims liability and amounts assigned for equipment maintenance of the Civic Center, Community Center, Sports Complex, slopes, storm drains, and parks.

The City identifies “major” governmental funds within the fund financial statements. Funds are reviewed annually to determine if any should be classified as a major fund. Specifically, funds that have 10% or more of total assets, liabilities, or fund balance of total governmental funds. The City may also classify as a major fund any fund or combination of funds that is considered essentially important to users.

The General Fund is the City’s primary operating governmental fund. The fund balance of the City’s general fund increased by $3,102,818 from the prior fiscal year’s balance.

Revenues were fairly consistent from the prior fiscal year, with the exception of an increase in investment income of $676,918 in the current year.

The City’s Capital Projects Fund accounts for financial resources related to the acquisition and construction of the City’s capital projects. Revenues and transfers in from other funds reflect the financial resources used to fund the capital project expenditures during the current fiscal year; therefore, this fund typically reflects no fund balance at the end of the fiscal year.

Total expenditures and transfers in for the current fiscal year were $1,492,424. Expenditures increased from the prior year by roughly 63.7%, or $580,672, as some capital projects commenced or existing projects increased the amount of spending in the current fiscal year.

Proprietary fund:

The proprietary fund provides the same type of information found in the government-wide financial statements. The City’s proprietary fund consists of owning a piece of commercial real estate and leasing it to various entities. The total square footage of the Civic Center building is 51,945, of which the City is a tenant using approximately 21,033 square feet.

The statement of revenues, expenses, and changes in fund net position reflect a net operating loss of $538,698, before the interest income of $71 and transfers in of $129,125.

The net effect is a decrease in the ending net position of $409,502, which is largely attributable to depreciation. Before accounting for $591,796 in depreciation expense, the net operating activity would result in a net operating income of $53,098 from the City’s other leasing related activities. Moreover, the enterprise fund does not charge the City rent and common area maintenance (CAM). The estimated annual rent for the space occupied by City Hall would be approximately $549,965, not including CAM.

General Fund Budgetary Highlights
At fiscal year-end, total General Fund revenues came in at $28,047,361, which was roughly

3.9%, or $1,095,323, above the amended budget for the year. This increase was primarily the result of higher interest rates during the current fiscal year, which significantly increased the City’s earnings on its cash and investments balances more than initially budgeted. Higher than anticipated property taxes, transient occupancy taxes, and franchise fees also materialized.

Revenues from taxes, the City’s largest General Fund revenue source, came in under budget by $223,912, or 1.0%, primarily due to sales and use tax coming in lower than anticipated.

However, property taxes, franchise tax and transient occupancy taxes all came in over budget to substantially offset the effect of the sales tax. The City’s second largest General Fund revenue source were charges for services, which came in slightly higher than budgeted by $65,476 based

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14 on current year actual activity. Additionally, investment income, the City’s third largest General Fund revenue source, came in higher than budgeted by $782,672, due to increased interest rates during the fiscal year earning higher amounts on the City’s cash and investments.

General Fund expenditures totaled $24,289,819 at fiscal year-end, below budget by $2,761,361, or 10.2%. The largest budgetary savings by department was from Public Safety, which came under budget by $1,139,799. This was mainly due to a credit received on the final Sheriff’s invoice, in which overtime and vacancy credits are trued up for the fiscal year. General Government had the second largest savings by department of $811,120 under budget, primarily due to lower actual costs for legal services than budgeted. In addition, there were salary savings from vacant positions at various points in the fiscal year.

The net change in fund balance at fiscal year-end in the General Fund was $3,102,818, which exceeded budget by $4,989,257. The main reason for this increase, as noted above, is better than expected results in most taxes revenues and investment income, as well as lower than anticipated expenditures during the fiscal year.

Capital Assets and Debt Administration
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2024 amounted to $80,270,296, net of accumulated depreciation. This investment includes land, land improvements, easements, right-of-ways, building, building improvements, equipment, machinery, construction in progress, and infrastructure. In accordance with the requirement of GASB 34, the value of the City’s infrastructure assets are included in this report, which include streets, sidewalks, curbs, gutters, playground equipment, and similar assets that are considered public property. Equipment and machinery includes vehicles, furniture, computer hardware and software.

A schedule showing the changes in the City’s capital assets are shown in Table 3 below.

Table 3
City of Laguna Hills Capital Assets (Net of accumulated depreciation) (in thousands)
Governmental Business-type
Activities Activities Totals
2023 2024 2023 2024 2023 2024
Land $ 17,955 $ 17,955 $ 2,855 $ 2,855 $ 20,810 $ 20,810 Land improvements 1,280 1,117 - - 1,280 1,117
Rights of ways/Easements 2,854 2,854 - - 2,854 2,854
Building & improvements 1,113 1,043 2,133 1,748 3,246 2,791 Equipment and machinery 395 400 - - 395 400
Construction in progress 15 15 - - 15 15
Infrastructure 54,039 52,284 - - 54,039 52,284
Total capital assets, net of
accumulated depreciation $ 77,651 $ 75,668 $ 4,988 $ 4,603 $ 82,639 $ 80,271

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15 Additional information on the City’s capital assets can be found in Note 5 on page 41 of this report.

Long-term Debt
On January 26, 2010, to take advantage of favorable interest rates, the City issued $17,190,000 of Certificates of Participation (COPs). Proceeds from the sale were placed in an irrevocable trust used to service the future debt requirements of the 2001 and 2003 Certificates of Participation, which were issued to finance a portion of the costs to develop certain property, including the Civic Center Renovation Project and Community Center. As a result, the balance of the 2001 and 2003 COPs are considered to be defeased and the liability for those bonds has been removed. At fiscal year-end June 30, 2024, the remaining principal balance was $375,000.

The 2010 COPs maintain a “AA+” rating from Standard & Poor’s. Additional information on the City’s long-term debt can be found in Note 6 on pages 42 to 44 of this report.

Budget and Economic Factors
The City’s most recent adopted biennial budget for fiscal years 2023/24 - 2024/25 demonstrates the City’s intent to effectively manage costs while simultaneously positioning the City for future growth. For Fiscal Year 2024/25, General Fund operating expenditures are projected at $26,770,055, while General Fund revenues are estimated at $26,430,528.

The major goals and issues that dominated the budget process for this 2024 – 2025 biennial period are discussed in the transmittal letter, along with measures adopted to address prevailing issues facing the City.

A copy of the 2024-2025 Biennial Budget is available on the City’s website: www.ci.lagunahills.ca.us.

Requests for Information
This financial report is designed to provide a general overview of the City of Laguna Hills’ finances to all interested parties. Any questions regarding this report or requests for additional information should be addressed to the City’s Finance Department, at 24035 El Toro Road, Laguna Hills, California, 92653.
* * * * * *

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Basic Financial Statements

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See Notes to Basic Financial Statements 16
City of Laguna Hills, California
Statement of Net Position
June 30, 2024
Governmental Business-type
Activities Activities Total
Assets:

Cash and investments $ 33,124,498 $ 139,613 $ 33,264,111 Taxes receivable 1,589,236 - 1,589,236
Accounts receivable 264,849 47,301 312,150
Interest receivable 5,703 - 5,703
Lease receivable 603,680 1,490,016 2,093,696
Prepaid items 300,904 - 300,904
Due from other governments 915,787 - 915,787
Restricted cash and investments 1,148,722 - 1,148,722
Capital assets, not depreciated 20,824,536 2,855,425 23,679,961 Capital assets, net of accumulated
depreciation 54,843,229 1,747,106 56,590,335
Total assets 113,621,144 6,279,461 119,900,605
Deferred Outflows of Resources:

Deferred loss on refunding 16,796 - 16,796
Deferred amounts from pension plans 2,847,948 - 2,847,948 Total deferred outflows of resources 2,864,744 - 2,864,744 Liabilities:

Accounts payable 1,542,189 - 1,542,189
Accrued liabilities 271,076 12,178 283,254
Interest payable 6,641 - 6,641
Deposits payable 853,306 50,930 904,236
Unearned revenue 26,447 11,564 38,011
Noncurrent Liabilities:

Due within one year 533,408 - 533,408
Due in more than one year
Other long-term liabilities 310,044 - 310,044
Net pension liability 6,189,773 - 6,189,773
Total liabilities 9,732,884 74,672 9,807,556
Deferred Inflows of Resources:

Deferred amounts from pension plans 446,750 - 446,750
Deferred amount from leases 564,939 1,408,696 1,973,635 Total deferred inflows of resources 1,011,689 1,408,696 2,420,385 Net Position:

Net investment in capital assets 75,262,629 4,602,531 79,865,160 Restricted for:

Capital projects 2,680,606 - 2,680,606
Public works 5,651,483 - 5,651,483
Community services 261,116 - 261,116
Police services 40,571 - 40,571
Community development 33,915 - 33,915
Debt service 1,153,370 - 1,153,370
Unrestricted 20,657,625 193,562 20,851,187
Total net position $ 105,741,315 $ 4,796,093 $ 110,537,408

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See Notes to Basic Financial Statements 17
City of Laguna Hills, California
Statement of Activities
Year Ended June 30, 2024
Operating Capital Total
Charges for Contributions Contributions Program
Expenses Services and Grants and Grants Revenues
Governmental Activities:

General government $ 4,507,981 $ 42,000 $ - $ - $ 42,000 Public works 9,520,313 152,814 504,504 3,176,977 3,834,295 Community development 1,576,567 2,969,604 435,548 - 3,405,152 Community services 2,698,973 582,073 62,878 - 644,951
Public safety 10,978,289 244,299 233,248 - 477,547
Interest expenses (26,552) - - - -
Total governmental activities 29,255,571 3,990,790 1,236,178 3,176,977 8,403,945 Business-Type Activity:

Property leasing 1,372,783 834,085 - - 834,085
Total business-type activities 1,372,783 834,085 - - 834,085 Total primary government $ 30,628,354 4,824,875$ 1,236,178$ 3,176,977$ $ 9,238,030 General Revenues:

Taxes:

Property taxes
Franchise tax
Transient occupancy tax
Intergovernmental, unrestricted:

Sales and use tax
Motor vehicle in lieu
State subvention
Investment earnings
Miscellaneous revenue
Total general revenues
Transfers in (out)
Total general revenues and transfers
Change in Net Position
Net Position at Beginning of Year
Net Position at End of Year
Program Revenues
Functions/Programs

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See Notes to Basic Financial Statements 18
City of Laguna Hills, California
Statement of Activities
Year Ended June 30, 2024
Governmental Business-type
Activities Activities Total
$ (4,465,981) $ - $ (4,465,981)
(5,686,018) - (5,686,018)
1,828,585 - 1,828,585
(2,054,022) - (2,054,022)
(10,500,742) - (10,500,742)
26,552 - 26,552
(20,851,626) - (20,851,626)
- (538,698) (538,698)
- (538,698) (538,698)
(20,851,626) (538,698) (21,390,324)
13,581,709 - 13,581,709
1,344,949 - 1,344,949
1,161,391 - 1,161,391
6,193,444 - 6,193,444
38,775 - 38,775
28,546 - 28,546
1,324,276 71 1,324,347
146,055 - 146,055
23,819,145 71 23,819,216
(129,125) 129,125 -
23,690,020 129,196 23,819,216
2,838,394 (409,502) 2,428,892
102,902,921 5,205,595 108,108,516
$ 105,741,315 $ 4,796,093 $ 110,537,408
Net (Expense) Revenue and Changes in Net Position

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See Notes to Basic Financial Statements 19
City of Laguna Hills, California
Balance Sheet - Governmental Funds
June 30, 2024
Other
Capital Governmental
General Projects Funds Totals
Assets:

Cash and investments $ 24,883,065 $ - $ 8,241,433 $ 33,124,498 Receivables:

Taxes 1,589,236 - - 1,589,236
Accounts 23,402 - 241,447 264,849
Interest 1,055 - 4,648 5,703
Leases 603,680 - - 603,680
Prepaid items 299,941 - 963 300,904
Due from other funds 67,915 - - 67,915
Due from other governments 261,766 - 654,021 915,787
Restricted Assets:

Cash and investments - - 1,148,722 1,148,722
Total assets $ 27,730,060 $ - $ 10,291,234 $ 38,021,294 Liabilities, Deferred Inflows of Resources,
and Fund Balances
Liabilities:

Accounts payable $ 1,332,241 $ - $ 209,948 $ 1,542,189
Accrued liabilities 184,662 - 86,414 271,076
Deposits 853,306 - - 853,306
Due to other funds - - 67,915 67,915
Unearned revenue 26,447 - - 26,447
Total liabilities 2,396,656 - 364,277 2,760,933
Deferred Inflows of Resources:

Unavailable revenues - - 104,933 104,933
Lease related 564,939 - - 564,939
Total deferred inflows of resources 564,939 - 104,933 669,872 Fund Balances:

Nonspendable 299,941 - 963 300,904
Restricted - - 9,821,061 9,821,061
Assigned 691,632 - - 691,632
Unassigned 23,776,892 - - 23,776,892
Total fund balances 24,768,465 - 9,822,024 34,590,489
Total liabilities, deferred inflows of
resources and fund balances $ 27,730,060 $ - $ 10,291,234 $ 38,021,294

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See Notes to Basic Financial Statements 20
City of Laguna Hills, California
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Governmental Funds
June 30, 2024
Fund balances of governmental funds $ 34,590,489
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity
Capital assets 166,795,175
Accumulated depreciation (91,127,410)
Long-term liabilities are not available to pay for current-period expenditures and, therefore, are not reported in the governmental funds. Long-term liabilities consist of the following:

Certificates of participation (375,000)
Bond premium (46,932)
Direct borrowings (160,144)
Compensated absences (261,376)
Claims and judgments payable -
Deferred outflows of resources (loss on refunding of bonds) that have not been included in the governmental fund activity. 16,796 Accrued interest payable for the current portion of interest due on the Certificates of Participation has not been reported in the governmental funds. (6,641)
Pension related liabilities applicable to the City's governmental activities are not due and payable in the current period and, accordingly, are not reported as fund liabilities. Deferred outflows of resources and deferred inflows of resources related to pensions are only reported in the Statement of Net Position as the changes in these amounts affects only the government-wide statements for governmental activities:

Deferred outflows of resources 2,847,948
Deferred inflows of resources (446,750)
Net pension liability (6,189,773)
Revenues reported as unavailable revenue in the governmental funds do not provide current financial resources but are recognized in the statement of activities. 104,933 Net Position of Governmental Activities $ 105,741,315

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See Notes to Basic Financial Statements 21
City of Laguna Hills, California
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2024
Other
Capital Governmental
General Projects Funds Totals
Revenues:

Taxes $ 22,281,493 $ - $ - $ 22,281,493
Licenses and permits 1,057,587 - 303,972 1,361,559
Intergovernmental 603,264 - 2,930,345 3,533,609
Charges for services 2,399,609 - - 2,399,609
Fines and forfeitures 244,299 - - 244,299
Investment income 1,192,672 - 445,031 1,637,703
Other revenues 268,437 - 391,448 659,885
Total revenues 28,047,361 - 4,070,796 32,118,157
Expenditures:

General government 3,973,134 - - 3,973,134
Public works 4,980,284 - 1,000,099 5,980,383
Community development 1,574,068 - 2,499 1,576,567
Community services 2,447,330 - 20,263 2,467,593
Public safety 10,968,679 - - 10,968,679
Capital outlay 254,585 1,492,424 74,992 1,822,001
Debt service:

Interest and fiscal charges - - 31,759 31,759
Principal retirement 91,739 - 355,000 446,739
Total expenditures 24,289,819 1,492,424 1,484,612 27,266,855 Excess (Deficiency) of Revenues
over (Under) Expenditures 3,757,542 (1,492,424) 2,586,184 4,851,302 Other Financing Sources (Uses):

Transfers in 151,000 1,492,424 6,193 1,649,617
Transfers out (805,724) - (973,018) (1,778,742)
Total other financing sources (uses) (654,724) 1,492,424 (966,825) (129,125) Net Changes in Fund Balances 3,102,818 - 1,619,359 4,722,177 Fund Balances, Beginning of Year 21,665,647 - 8,202,665 29,868,312 Fund Balances, End of Year $ 24,768,465 $ - $ 9,822,024 $ 34,590,489

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See Notes to Basic Financial Statements 22
City of Laguna Hills, California
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended June 30, 2024
Net change in fund balances - total governmental funds $ 4,722,177 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense.

This activity is reconciled as follows:

Capital outlay, net of disposals (6,291)
Depreciation and amortization expense, net of disposal (1,976,533) Long-term debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Premiums associated with the issuance of long-term debt are reported as revenues in the governmental funds, but in the Statement of Net Position, the premiums are deferred and amortized throughout the period during which the related debt is outstanding. Repayment of principal is an expenditure in the governmental funds, but in the Statement of Net Position the repayment reduces long-term liabilities.

Principal payments 355,000
Amortization of bond premium 80,464
Direct borrowing principal payments 92,284
Deferred losses on refunding of long-term debt in the Statement of Net Position are deferred and amortized throughout the period during which the related debt is outstanding. (28,799)
Some expenses reported in the Statement of Activities do not require the use of current financial resources, and therefore, are not reported as expenditures in the governmental funds.

Change in compensated absences (9,206)
Change in claims and judgments payable 111,802
Change in accrued interest for Certificates of Participation 6,101 Net difference between pension expense recorded on the government wide statement of activities and contributions paid. (613,538) Revenues in the Statement of Activities that do not meet the "availability" criteria for revenue recognition are reported as deferred inflows of resources, unavailable revenues, in the governmental funds. This is the net change in deferred inflows of resources, unavailable revenues, from the prior year. 104,933 Change in net position of governmental activities $ 2,838,394

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See Notes to Basic Financial Statements 23
City of Laguna Hills, California
Statement of Net Position – Proprietary Fund
June 30, 2024
Enterprise -
Property Leasing
Assets:

Current Assets:

Cash and investments $ 139,613
Receivables:

Accounts 47,301
Leases 297,383
Total current assets 484,297
Noncurrent Assets:

Receivables:

Leases 1,192,633
Capital assets not depreciated 2,855,425
Capital assets, net of accumulated depreciation 1,747,106 Total noncurrent assets 5,795,164
Total assets 6,279,461
Liabilities:

Current Liabilities:

Accrued liabilities 12,178
Deposits payable 50,930
Unearned revenue 11,564
Total current liabilities 74,672
Deferred Inflows of Resources:

Leases 1,408,696
Net Position:

Net investment in capital assets 4,602,531
Unrestricted 193,562
Total net position $ 4,796,093

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See Notes to Basic Financial Statements 24
City of Laguna Hills, California
Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Fund Year Ended June 30, 2024
Enterprise -
Property Leasing
Operating Revenues:

Rental fees $ 767,220
Common area maintenance revenues 66,481
Other current service fees 384
Total operating revenues 834,085
Operating Expenses:

Direct operating expenses 721,696
Administrative and professional fees 59,291
Depreciation expense 591,796
Total operating expenses 1,372,783
Operating income (loss) (538,698)
Nonoperating Revenues:

Interest income 71
Other Financing Sources (Uses):

Transfers in 129,125
Change in Net Position (409,502)
Net Position at Beginning of Year 5,205,595
Net Position at End of Year $ 4,796,093

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See Notes to Basic Financial Statements 25
City of Laguna Hills, California
Statement of Cash Flows – Proprietary Fund
Year Ended June 30, 2024
Enterprise -
Property Leasing
Operating Activities:

Receipts from tenants $ 347,613
Payments to suppliers for goods and services (787,371)
Net Cash Used for Operating Activities (439,758)
Capital and Related Financing Activities:

Acquisition of capital assets (205,904)
Cash received on lease receivables 528,137
Cash received for interest on lease receivables 51,820
Net Cash Provided by Capital and Related Financing Activities 374,053 Investing Activities:

Interest Received 71
Net Cash Provided by Investing Activities 71
Net Decrease in Cash and Cash Equivalents (65,634)
Cash and Cash Equivalents at Beginning of Year 205,247
Cash and Cash Equivalents at End of Year $ 139,613
Reconciliation of cash and cash equivalents:

Operating loss $ (538,698)
Adjustments to reconcile operating loss to net cash
Provided by Operating Activities:

Depreciation expense $ 591,796
Recognition of lease income (471,132)
Changes in assets and liabilities:
(Increase) decrease in accounts receivable (20,459)
Increase (decrease) in accrued liabilities (10,363)
Increase (decrease) in deposits payable 3,979
Increase (decrease) in unearned revenue 5,119
Total adjustments 98,940
Net Cash Provided by (used for) Operating Activities $ (439,758) Schedule of Non-Cash Investing, Capital and Financing Activities Lease receivable and deferred inflows recognized on new lessor lease transaction $ 676,292 Lease revenue recognized $ (108,825)

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26 City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
Note 1 - Reporting Entity and Summary of Significant Accounting Policies a) Summary of Significant Accounting Policies
The basic financial statements of the City have been prepared in accordance with generally accepted accounting principles as applicable to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The Financial Reporting Entity
The City of Laguna Hills (the City) was incorporated on December 20, 1991 under the General Laws of the State of California. The City operates under a Council-Manager form of government and provides the following services: public safety, highways and streets, parks, solid waste, public improvements, planning and zoning, building and safety, community services, and general administrative services.

This report includes all fund types of the City (the primary government) and the Laguna Hills Public Improvement Corporation (the Corporation). The Corporation meets the definition of a component unit and is presented on a blended basis, as if it is a part of the primary government. Although it is a legally separate entity, the governing board of the Corporation is comprised of the same membership as the City Council. The City may impose its will on the Corporation, including the ability to appoint, hire, reassign, or dismiss management. There is also a financial benefit/burden relationship between the City and the Corporation.

The Corporation was established by the City Council on September 2, 1998. The Board of Directors of the Corporation is composed of the five members in connection with the acquisition, construction and improvement of public capital improvements. The activity of the Corporation is reported in the Debt Service Fund. Separate financial statements are not prepared for this blended component unit. b) Basis of Accounting and Measurement Focus
The basic financial statements of the City are composed of the following:
• Government-wide financial statements
• Fund financial statements
• Notes to the basic financial statements
Government-wide Financial Statements
Government-wide financial statements display information about the reporting government as a whole. These statements include separate columns for the governmental and business-type activities of the primary government. Eliminations have been made in the Statement of Activities so that certain allocated expenses are recorded only once (by the function to which they were allocated). However, general government expenses have not been allocated as indirect expenses to the various functions of the City. Also, interfund services provided and used have not been eliminated.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
27 Government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all (both current and long-term) economic resources and obligations of the reporting government are reported in the government-wide financial statements. The basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, deferred outflows of resources, liabilities, and deferred inflows of resources resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place.

Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met.

The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. The types of transactions reported as program revenues for the City are reported in three categories: charges for services, operating grants and contributions, and capital grants and contributions.

Charges for services include revenues from customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function. Grants and contributions include revenues restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the governmentwide financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as expenditures.

Reclassifications and Eliminations
Interfund balances must generally be eliminated in the government-wide statements, except for net residual amounts due between governmental and business-type activities. Any allocations must reduce the expenses of the function from which the expenses are being allocated, so that expenses are reported only once - in the function in which they are allocated.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
28 Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government’s governmental and proprietary funds are presented after the government-wide financial statements. These statements display information about major funds individually and non-major funds in the aggregate for governmental and enterprise funds.

Governmental Funds
In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. For this purpose, the City considers its general revenue to be available if they are collected within 60 days of the end of the fiscal year. The City uses a 180-day availability period for special revenue grants.

Imposed non-exchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met.

Sales taxes, property taxes, franchise fees, gas taxes, motor vehicle in lieu fees, transient occupancy taxes, grants and investment income associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available where cash is received by the government.

In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets, current liabilities, and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
29 Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect fund balance, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

When expenditures are incurred, the City’s applies the most restrictive funds first; and then the City would use the appropriate funds in the following order: committed, assigned, and lastly unassigned amounts.

Proprietary Fund
The City’s enterprise fund is a proprietary fund. In the fund financial statements, the proprietary fund is presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, the proprietary fund is presented using the economic resources measurement focus. This means that all assets and liabilities (whether current or non-current) associated with their activity are included on their statement of net position. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position. The City has no internal service funds.

Proprietary fund operating revenues, such as rental fees, result from exchange transactions associated with principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as investment income, results from non-exchange transactions or ancillary activities. Proprietary fund operating expenses result from providing the services in connection with the proprietary fund’s principal ongoing operations.

Amounts paid to acquire capital assets are capitalized as assets in the enterprise fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the enterprise fund financial statements, rather than as an other financing source. Amounts paid to reduce long-term indebtedness of the enterprise fund are reported as a reduction of the related liability, rather than as expenditures.

When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
30 c) Major Funds
The City reports the following major governmental funds:

General Fund
The General Fund is the general operating fund of the City. It is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund.

Capital Projects Fund
The Capital Projects Fund is used to account for the financial resources to be used for the acquisition and construction of the City’s capital projects. The City has designated the Capital Projects Fund as a major fund.

The City reports the following major proprietary fund:

Property Leasing
The Property Leasing Enterprise Fund is used to account for activity pertaining to the leasing of certain areas in the Laguna Hills Civic Center, which has been the City Hall site and seat of government since June 28, 2004.

Additionally, the City reports the following fund types:

Special Revenue Funds
The Special Revenue Funds are used to account for certain revenue sources set aside for specific purposes, to avoid including restricted revenues within the general fund and to provide separate information on the sources and applications of these restricted sources.

Debt Service Fund
The Debt Service Fund is used to pay the City’s debt service on its Certificate of Participation (COP) issue. d) New Government Accounting Standards Board (GASB) Pronouncements The following accounting pronouncements were effective in fiscal year 2024:

GASB Statement No. 99, Omnibus 2022 - The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023. City has implemented these Statements without material impact to the financial statements.

GASB Statement No. 100, Accounting Changes and Error Corrections - The provisions of this standard define and clarify accounting changes and error corrections and prescribe the presentation and disclosure requirements for each type of accounting change and error correction effective for fiscal years beginning after June 15, 2023. The City has implemented these Statements without material impact to the financial statements.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
31 Effective in Future Fiscal Years:

The GASB has issued the following pronouncements that have effective dates which may impact future financial statement presentation. The City has not determined the effect of the following Statements:

GASB Statement No. 101, Compensated Absences
GASB Statement No. 102, Certain Risk Disclosures
GASB Statement No. 103, Financial Reporting Model Improvements GASB Statement No. 104, Disclosure of Certain Capital Assets e) Cash and Investments
Investments are reported in the accompanying basic financial statements at fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Investments that are not traded on a market, such as investments in external pools, are valued based on the stated fair value represented by the external pool.

Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.

The City pools cash and investments of all funds, except for amounts held by fiscal agents. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s average cash and investment balance.
f) Statement of Cash Flows
The enterprise proprietary fund participates in the City-wide cash and investments pool, which provides immediate access to invested funds. Accordingly, all cash and investments are considered to be cash and cash equivalents for purposes of the Statement of Cash Flows. g) Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the Government-Wide and Fund Financial Statements utilizing the consumption method. h) Property Taxes
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available (within 60 days of the fiscal year end). The County of Orange collects property taxes for the City. Tax liens attach annually as of 12:01 am on the first day of January proceeding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10, respectively. Unsecured personal property taxes become due on January 1 each year, and are delinquent, if unpaid, on August 31.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
32 i) Capital Assets
Capital assets are capital outlay for assets of a permanent nature, valued at $20,000 or more and the usage of which is expected to be more than five years. Right to use lease assets in excess of $20,000 are capitalized. Right to use subscription assets in excess of $20,000 are capitalized. Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated original cost where no historical records exist. Contributed capital assets are valued at acquisition value at the date of the contribution.

Capital assets include public domain (infrastructure) general assets consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains.

Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in the government-wide financial statements and in the fund financial statements of the enterprise fund.

Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective statements of net position. The range of lives used for depreciation purposes for each capital asset class, are as follows:

Years
Building and improvements 20 years
Machinery and equipment 5 - 10 years
Infrastructure 5 - 60 years
Land improvements 20 years
Asset
j) Lease Receivable
Lease receivables are recorded by the City as the present value of future lease payments expected to be received from the lessee during the lease term, reduced by any provision for estimated uncollectible amounts.

Lease receivables are subsequently reduced over the life of the lease as cash is received in the applicable reporting period. The present value of future lease payments to be received are discounted based on the interest rate the City charges the lessee.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
33 k) Deferred Inflows and Outflows of Resources
In addition to assets, the government-wide statement of net position and the governmental funds balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an outflow of resources (expense) until that time. The City has the following items that qualify for reporting in this category:
• Deferred loss on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt, which is 15 years.
• Deferred outflows related to pensions equal to employer contributions made after the measurement date of the net pension liability.
• Deferred outflows related to pensions for differences between expected and actual experiences, changes in assumptions, and changes in proportion and differences between employer contributions and the proportionate share of contributions. These amounts are amortized over a closed period equal to the average expected remaining service lives of all employees that are provided with pensions through the plans.
• Deferred outflows related to pensions resulting from the difference in projected and actual earnings on investments of the pension plan fiduciary net position. These amounts are amortized over five years.

In addition to liabilities, the government-wide statement of net position and the governmental funds balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and will not be recognized as an inflow of resources (revenue) until that time. The City has the following items that qualify for reporting in this category:
• Deferred inflows related to pensions for differences between expected and actual experiences and differences between employer contributions and the proportionate share of contributions.

These amounts are amortized over a closed period equal to the average expected remaining service lives of all employees that are provided with pensions through the plans. • Deferred inflows related to leases where the City is the lessor and is reported in the governmental fund balance sheet and statement of net position. The deferred inflows of resources related to leases are recognized as an inflow of resources (revenue) on the straight-line basis over the term of the lease.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
34 l) Compensated Absences
Vacation time is provided to all full-time and extended part-time employees. Upon separation or retirement from City service, all employees shall be compensated at their prevailing pay rate for their accrued vacation. No employee shall be allowed to carry over more than 320 hours of vacation time from one fiscal year to the next.

At the start of the fiscal year, if an employee has more than 320 hours accrued, the City will automatically cash out any hours in excess of 320.

The City provides a Retirement Health Savings (RHS) Plan, a defined contribution plan, through MissionSquare Retirement to its full-time employees that have reached ten (10) years of service with the City. This employersponsored retiree health benefit allows employees to accumulate assets to pay for medical expenses on a taxfree basis either upon separation of service from the City or age 50 dependent upon when contributions to the plan were made. In compliance with the Patient Protection and Affordable Care Act, contributions to the plan made after December 31, 2013, are available to plan participants for medical expenses only upon separation of employment. In the event of a participant’s death, the participant’s surviving spouse and/or eligible dependent(s) are immediately eligible to maintain the account and utilize it to fund eligible medical expenses. If a participant’s balance is not fully depleted upon the death of the eligible spouse, the account balance may continue to be utilized to pay medical expenses of eligible dependents. An eligible dependent is (a) the participant’s lawful spouse, (b) the participant’s child under the age of 27, as defined by IRC Section 152(f)(1) and Internal Revenue Service Notice 2010-38, or (c) any other individual who is a person described in IRC Section 152(a), as classified by Internal Revenue Service Notice 2004-79. The assets of the individual plans are not subject to claims of the City’s creditors. The start-up contribution for employees will be based on their accumulated sick leave hours in excess of 160 hours at their prevailing pay rate, upon the completion of ten (10) years of service to the City. Thereafter, annual contributions will be made to each employee’s account for their unused sick leave hours in excess of 160 hours on June 30th of each fiscal year at the employees’ prevailing pay rate. Upon separation from employment, the City will make a final contribution on behalf of the employee equivalent to all the unused sick leave balance of the employee at the employee’s prevailing pay rate at the time of separation. The City also contributes $5,000 on behalf of each participant, upon completion of ten years of service and annually thereafter on the participant’s employment anniversary date as long as the individual is an employee with the City. The $5,000 City contributions cease after termination or retirement of the employee. In the fiscal year ended June 30, 2024, the City contributed $25,000 to the RHS Plan.

All vacation and sick leave pay is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements.
m) Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
35 n) Use of Estimates
The preparation of the basic financial statements in accordance with accounting principles generally accepted in the United States of America, as prescribed by the GASB, requires management to make assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities, and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual results could differ from those estimates.

Note 2 - Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds. Cash and investments at June 30, 2024, are reported in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments $ 33,264,111
Restricted cash and investments 1,148,722
Total cash and investments $ 34,412,833
Cash and investments at June 30, 2024, consisted of the following:

Cash on hand $ 1,750
Pooled deposits:

Demand deposits $ 12,952,947
Total pooled deposits 12,952,947
Pooled investments:

Local Agency Investment Fund 93,190
CalTRUST Money Market Mutual Fund 20,216,224
Total pooled investments and deposits 20,309,414
Restricted cash and investments:

BNY Mellon 1,148,722
Total restricted cash and investments 1,148,722
Total cash and investments $ 34,412,833
The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under provisions of bond indentures, including investment policy considerations. Interest income earned on pooled cash and investments is allocated quarterly to the various funds based on quarterly cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
36 Authorized Investments
Under the provision of the City’s investment policy, and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments.

Percent of
Diversification By Investments Portfolio
U.S. Treasury Obligations (bills, notes and bonds) 50%
Certificates of Deposit (CDs) Commercial Banks 50%
Certificates of Deposit (CDs) Savings and Loan 25%
State Treasurer’s Local Agency Investment Fund 100%
CalTRUST 100%
Overnight investment accounts managed by 50%
City’s primary bank
Commercial Paper 10%
Banker’s Acceptances 15%
Money Market Mutual Funds 15%
Maximum
Percent of
Diversification By Institution/Issuer Portfolio
Certificates of Deposit (CDs) Commercial Banks 25%
Certificates of Deposit (CDs) Savings and Loan $250,000 maximum
The maximum maturity for all investments listed above is 1 year with the exception of commercial paper and Prime Banker’s Acceptances for which the maximum maturity is 180 days and 270 days, respectively.

Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee. Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code.

Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
37 The City has a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from interest rates. The City limits the investment maturities for operating funds to be scheduled to coincide with projected cash flow needs, taking into account large routine expenditures as well as considering sizable blocks of anticipated revenue. The City has elected the specific identification method to present the investment maturities as follows.
6 Months
or less Fair Value
Local Agency Investment Fund $ 93,190 $ 93,190
CalTRUST Money Market Mutual Fund 20,216,224 20,216,224 Investment with Fiscal Agent:

BNY Mellon 1,148,722 1,148,722
Total $ 21,458,136 $ 21,458,136
Investment Type
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City’s minimum legal rating for Money Market Mutual Funds is AAA. There is no minimum legal rating applicable for investments in the Local Agency Investment Fund and the City has no minimum legal rating for investments in CalTRUST. As of June 30, 2024, the City’s investment in the Local Agency Investment Fund has not been rated by a nationally recognized statistical rating organization.

Concentration of Credit Risk
Concentration credit risk is the heightened risk of potential loss when investments are concentrated in one issuer. As of June 30, 2024, other than the State Treasurer’s Local Agency Investment Fund and the CalTRUST Money Market Mutual Fund, the City had no investments concentrated in one issuer which exceeded 5% of total investments.

Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
38 The California Government Code requires California banks and savings and loan associations to secure a city's deposits by pledging government securities with a fair value of 110% of a city's deposits. California law also allows financial institutions to secure a city’s deposits by pledging first trust deed mortgage notes having a fair value of 150% of a city's total deposits. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking.

The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an "Agent of Depository" has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.

As of June 30, 2024, none of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts.

For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreement acquires the investment, and holds the investment on behalf of the reporting government.

Investment in State Treasurer’s Local Agency Investment Fund The City is a voluntary participant in the State Treasurer’s Local Agency Investment Fund that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro rata share of the fair value provided by State Treasurer’s Local Agency Investment Fund for the entire State Treasurer’s Local Agency Investment Fund portfolio (in relation to the amortized cost of that portfolio).

The balance available for withdrawal is based on the accounting records maintained by State Treasurer’s Local Agency Investment Fund, which are recorded on an amortized cost basis. The Local Agency Investment Fund is not registered with the Securities Exchange Commission and not rated.

Investment in CalTRUST Investment Pool:

CalTRUST is a Joint Powers Agency Authority created by local public agencies to provide a convenient method for local public agencies to voluntarily pool their assets for investment purposes. CalTRUST is governed by a Board of Trustees made up of experienced local agency treasurers and investment officers. The Board sets overall policies for the program and selects and supervises the activities of the investment manager and other agents. CalTRUST maintains and administers four pooled accounts within the program: Government Fund, Money Market, Short-Term, and Medium-Term. The Government Fund and Money Market accounts permit daily transactions, with same-day liquidity (provided redemption requests are received by 1:00 p.m. Pacific time), with no limit on the amount of funds that may be invested. The Short-Term account permits an unlimited number of transactions per month (with prior day notice), with no limit on the amount of funds that may be invested. The Medium-Term account permits investments, withdrawals and transfers once per month, with five days advance notice. All CalTRUST accounts comply with the limits and restrictions placed on local agency investments by the California Government Code. CalTRUST imposes a $250,000 minimum investment; however, there is no maximum limit.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
39 The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s percentage interest of the fair value provided by CalTRUST for the CalTRUST accounts (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by CalTRUST.

Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the assets. Level 1 inputs are quoted prices in active markets for identical assets, Level 2 inputs are quoted prices for similar assets in active markets, and Level 3 inputs are significant unobservable inputs.

Amounts invested in the Local Agency Investment Fund and CalTRUST Money Market Mutual Funds are not subject to fair value measurements. Deposits and withdrawals are made on the basis of $1 and not at fair value.

Note 3 - Due From/To Other Funds
Interfund receivables and payables at June 30, 2024, were as follows.

Due From Due To
Other Funds Other Funds
Major Governmental:

General $ 67,915 $ -
Non-major Governmental:

Measure M2 Special Revenue - 67,915
Total $ 67,915 $ 67,915
Funds
Outstanding balances at the end of the fiscal year between funds are reported as “due to/from other funds”.

These balances are the result primarily from short-term negative cash balances.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
40 Note 4 - Transfers In and Out
Transfers in and out for the fiscal year ended June 30, 2024, are as follows:

Transfers Transfers
Out In
Major Governmental: Major Governmental:

General $ 805,724 General $ 151,000
Capital Projects 1,492,424
Total major governmental 805,724
Total major governmental 1,643,424
Non-major Governmental: Non-major Governmental:

Gas Tax Special Revenue 486,275 Debt Service 2,141
Measure M2 Special Revenue 200,000 Senior Mobility Program Special Revenue 4,052 SB1 RMRA Special Revenue 85,343
CARITS Special Revenue Fund 1,456 Total non-major governmental 6,193 Park In-Lieu Special Revenue 48,944
State COPS / SLESF Special Revenue 151,000
Total non-major governmental 973,018 Proprietary:

Enterprise - Property Leasing 129,125
Total proprietary 129,125
Total $ 1,778,742 Total $ 1,778,742
Paying Fund Receiving Fund
The General Fund transferred $670,406 to the Capital Projects Fund for the funding of capital improvement project (CIP) expenses. Funding of eligible CIP costs transferred to the Capital Projects Fund also included $486,275 from the Gas Tax Special Revenue Fund, $85,343 from the SB1 RMRA Special Revenue Fund, $200,000 from the Measure M2 Special Revenue Fund, $1,456 from the CARITS Special Revenue Fund, and $48,944 from the Park In-Lieu Special Revenue Fund.

Transfers from the State COPS/SLESF Special Revenue Fund in the amount of $151,000 to the General Fund were to cover partial law enforcement contract costs.

Transfers from the General Fund were to: 1) provide the required 20% match for the Senior Mobility Program primarily funded by OCTA in the amount of $4,052; 2) provide funding of $2,141 for bond payment expenses in the Debt Service Fund; and 3) provide funding for the property leasing operations in the Enterprise Fund in the amount of $129,125.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
41 Note 5 - Capital Assets
Capital asset activity for the fiscal year ended June 30, 2024, was as follows:

Balance at Ending
July 1, 2023 Additions Deletions June 30, 2024
Governmental activities:

Land $ 17,955,354 $ - $ - $ 17,955,354
Rights of way / easements 2,854,182 - - 2,854,182
Construction in progress 15,000 - - 15,000
Total cost of non-depreciable assets 20,824,536 - - 20,824,536 Buildings and improvements 14,577,368 - - 14,577,368
Machinery and equipment 2,738,753 79,627 (85,918) 2,732,462 Land improvements 26,347,918 - - 26,347,918
Infrastructure 102,312,891 - - 102,312,891
Total cost of depreciable assets 145,976,930 79,627 (85,918) 145,970,639 Less accumulated depreciation for:

Buildings and improvements (13,464,858) (69,950) - (13,534,808) Machinery and equipment (2,343,686) (75,135) 85,918 (2,332,903) Land improvements (25,067,905) (162,709) - (25,230,614) Infrastructure (48,274,428) (1,754,657) - (50,029,085)
Total accumulated depreciation (89,150,877) (2,062,451) 85,918 (91,127,410) Net depreciable assets 56,826,053 (1,982,824) - 54,843,229 Total capital assets, net $ 77,650,589 $ (1,982,824) $ - $ 75,667,765 Business-type activity:

Land $ 2,855,425 $ - $ - $ 2,855,425
Total cost of non-depreciable assets 2,855,425 - - 2,855,425 Buildings and improvements 15,252,575 205,904 - 15,458,479 Total cost of depreciable assets 15,252,575 205,904 - 15,458,479 Less accumulated depreciation for:

Buildings and improvements (13,119,577) (591,796) - (13,711,373) Total accumulated depreciation (13,119,577) (591,796) - (13,711,373) Net depreciable assets 2,132,998 (385,892) - 1,747,106
Total capital assets, net $ 4,988,423 $ (385,892) $ - $ 4,602,531

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
42 Depreciation expense was charged in the following functions in the Statement of Activities:

Governmental Activities:

General government $ 23,905
Public works 1,797,556
Community services 231,380
Public safety 9,610
2,062,451
Business-type Activity:

Property leasing 591,796
Total $ 2,654,247
Note 6 - Long-term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2024, was as follows:

Governmental Activities:

Balance at Balance at Amounts Due
July 1, 2023 Additions Reductions June 30, 2024 in One Year Certificates of Participation:
2010 COP $ 730,000 $ - $ (355,000) $ 375,000 $ 375,000
Unamortized premium 127,396 - (80,464) 46,932 46,932
Total Certificates of
Participation 857,396 - (435,464) 421,932 421,932
Direct Borrowings:

Edison 182,894 - (51,370) 131,524 50,342
SDGE 69,534 - (40,914) 28,620 8,859
Other Liabilities:

Compensated absences 252,170 459,431 (450,225) 261,376 52,275 Claims and judgments (Note 7) 111,802 - (111,802) - -
Total other liabilities 616,400 459,431 (654,311) 421,520 111,476 Total 1,473,796$ $ 459,431 $ (1,089,775) $ 843,452 $ 533,408 Typically, the City liquidates its certificates of participation, direct borrowings, compensated absences, and claims and judgments with General Fund resources.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
43 2010 Certificates of Participation
On January 26, 2010, the City (through the City’s blended component unit the Corporation) issued $17,190,000 of Certificates of Participation (COPs). Proceeds from the sale were placed in an irrevocable trust that was used to service the future debt requirements of the 2001 and 2003 Certificates of Participation. There are no amounts outstanding on the defeased COPs.

The 2010 COPs are direct obligations and pledge the full faith and credit of the City of Laguna Hills. The certificates were executed and delivered under the provisions of the Trust Agreement by and among The Bank of New York Mellon Trust Company, N.A, as trustee. The City is required under the Agreement to make rental payments each 15th day of the month immediately preceding each February 1st and August 1st from any source of available funds in an amount sufficient to pay the annual principal and interest due with respect to the Certificates.

The Serial bonds mature in annual installments ranging from $345,000 to $1,670,000, commencing February 1, 2011 and ending February 1, 2025. Interest accrues at rates between 4.00% and 5.00% and is payable semiannually. The annual requirements to amortize the certificates of participation as of June 30, 2024, are as follows:

Principal Interest Total
2025 $ 375,000 $ 15,938 $ 390,938
Total $ 375,000 $ 15,938 $ 390,938
Year Ending June 30:

The COPs are subject to federal arbitrage regulations. The City calculated no arbitrage rebate due.

The COPs require a reserve in an amount that is the least of (1) 125% of the average annual lease payments, (2) 10% of the original proceeds, or (3) maximum annual lease payments. This reserve is fully funded as of June 30, 2024 with a balance of $1,148,722.

Direct Borrowings:

Southern California Edison On-Bill Financing Program
In fiscal year 2016-2017, the City approved the installation of energy-efficient LED streets lights in areas of the City. The project was partially funded through Southern California Edison’s On-Bill Financing Program. Through this program, the City received zero percent financing for approved energy reduction projects for $471,344.

Since each individual item is below the City’s capitalization policy, there are no amounts recorded as capital assets for these purchases. The costs are repaid from energy savings over a period of up to ten years. The unpaid balance as of June 30, 2024 was $131,524.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
44 The annual debt service requirements are as follows:

Principal
2025 $ 50,342
2026 49,811
2027 30,404
2028 967
Total $ 131,524
Year Ending June 30:

San Diego Gas & Electric On-Bill Financing Program
In fiscal year 2017-2018, the City approved the installation of energy-efficient LED streets lights in areas of the City. The project was partially funded through San Diego Gas & Electric’s On-Bill Financing Program. Through this program, the City received zero percent financing for approved energy reduction projects for $287. Since each individual item is below the City’s capitalization policy, there are no amounts recorded as capital assets for these purchases. The costs are repaid from energy savings over a period of up to ten years. The unpaid balance as of June 30, 2024 was $28,620. The annual debt service requirements are as follows:

Principal
2025 $ 8,859
2026 8,859
2027 7,871
2028 3,031
Total $ 28,620
Year Ending June 30:

Compensated Absences
The City’s policies relating to compensated absences are described in Note 1. The long-term portion of this liability, amounting to $209,101 at June 30, 2024 will be paid from the General Fund.

Note 7 - Liability, Workers’ Compensation, and Purchased Insurance a) Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The Authority began covering claims of its members in 1978.

Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
45 b) Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.

Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.

Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

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City of Laguna Hills, California
Notes to Basic Financial Statements
June 30, 2024
46 c) Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through the Authority.

The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Authority. City property currently has all-risk property insurance protection in the amount of $62,294,301. There is a $10,000 deductible per occurrence except for nonemergency vehicle insurance which has a $2,500 deductible.

Earthquake and Flood Insurance
The City purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City property currently has earthquake protection in the amount of $62,294,301. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.
d) Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.

The following is a list of the allocation of risk coverage for the City as of June 30, 2024, taking in to account the City’s self-insurance portion, if any.

Claims Liability
In the financial statements prepared using the economic resources measurement focus, authoritative standards require that the liability for claims and the corresponding expense should be recognized in the period in which the underlying event occurs. In previous years, the City’s liability resulted from outstanding unallocated loss adjustment expenses (ULAE) representing the amount that will be paid out in claims as well as the expenses associated with processing of those claims. The City’s third-party administrator provided the data on estimated claim liabilities (paid and reserves). As of July 1, 2023, the City changed its insurance to the Authority noted above, and no longer has a self-insurance portion. The City paid out the remaining claims from the prior year as of June 30, 2024. As of June 30, 2024, the estimated outstanding ULAE was $0.

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Laguna Hills City CouncilDecember 10, 2024

Laguna Hills City Council
December 10, 2024