City of Laguna Hills
City Council
Special Meeting Agenda
Tuesday, April 8, 2025 - 4:00 PM
City Council Chamber
24035 El Toro Road
Laguna Hills, CA 92653
Joshua Sweeney
Mayor
Don Caskey
Mayor Pro Tempore
Jared Mathis
Council Member
Erica Pezold
Council Member
Dave Wheeler
Council Member
In Person Public Comments: Any person wishing to address the City Council only on items listed on this Agenda, is asked to complete a pink “Request to Speak” form available on the table at the back of the Chamber and submit the form to the City Clerk. The Request to Speak form assists the Mayor in ensuring that all persons wishing to address the City Council are recognized and ensures accurate identification of meeting participants in the City Council Minutes. Completion of the form is voluntary. It is City policy to limit public testimony to up to three minutes per person, as determined by the Mayor, and an total time limit of thirty minutes for Public Comments.
Submission of Electronic Public Comments: Those wishing to make electronic public comments may submit their comments by email to the City Clerk by 2:00 p.m. on Tuesday, April 8, 2025. 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 2:00 p.m. on the date of the meeting will be provided to the City Council and will be provided for public inspection at the meeting. During the applicable agenda item, the City Clerk will announce the name of the sender and subject matter of all electronic comments received by 2:00 p.m. on Tuesday, April 8, 2025. 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.
City Council Special Meeting Agenda
Tuesday, April 8, 2025
2 Call to Order
Resolution No. 96-04-09-1 established rules of decorum for public meetings held by the City of Laguna Hills. Resolution No. 96-04-09-1 is available on the table at the back of the City Council Chamber.
Roll Call of City Council Members
Public Comments
Members of the public may address the City Council only on items listed on this Agenda. Public Comments are limited to three minutes per person as determined by the Mayor and a total time limit of thirty minutes.
City Council Workshop Items
1 Budget Study Session
Recommendation: That the City Council:
1) Review, discuss, and provide direction on the draft biennial budget; and 2) Discuss and provide direction on funding Flexible Spending Arrangements for City employees.
Adjournment
The next Regular Meeting of the City Council/Planning Agency will be April 8, 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 April 7, 2025, at 4:00p.m.
City Council Special Meeting Agenda
Tuesday, April 8, 2025
3 It is the intention of the City of Laguna Hills to comply with the Americans with Disabilities Act in all respects. If as an attendee or a participant at this meeting you will need special assistance beyond what is normally provided, the City of Laguna Hills will attempt to accommodate you in every reasonable manner. Please contact the office of the City Clerk at (949) 707 2635. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting.
Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available for public inspection in the City Clerk’s Office at 24035 El Toro Road, Laguna Hills, California, during normal business hours. In addition, such writings or documents will be made available for public review on the City’s website at: https://www.lagunahillsca.gov/supplementalagenda and at the respective public meeting.
Item No. 1
City of Laguna Hills
City Council / Planning Agency
Staff Report
Date: April 8, 2025
To: Mayor and Council Members
From: Eric Hendrickson, Finance Director
Issue: Budget Study Session
Recommendation: That the City Council:
1) Review, discuss, and provide direction on the draft biennial budget; and 2) Discuss and provide direction on funding Flexible Spending Arrangements for City employees.
Background:
The City of Laguna Hills operates on a biennial budget basis, adopting revenue projections and expenditure allocations every two years. The upcoming budget cycle starts July 1, 2025 and ends on June 30, 2027. City staff started the budget process in January 2025 by formulating expense requests, forecasting salary and benefits, and estimating revenue sources. At this point, it is prudent to hold budget study sessions and have collaborative discussions between all stakeholders on the draft General Fund budget.
In its current state, the City is proud to present a balanced General Fund budget for both fiscal years. Some of the significant items and assumptions include the following:
Revenues
• Property Taxes - This revenue source comprises about half of the General Fund budget. The City estimates to receive $14,427,518 for Year 1 and $14,701,962 for Year 2. These modest increases are in line with the limitations of Prop 13 in
Item No. 1
California.
• Sales Taxes - This revenue source comprises approximately 25% of the General Fund budget. Sales tax revenue is expected to be flat next year ($6,457,928), with a very slight increase in Year 2 ($6,634,391). Uncertainty in the economy, high cost of goods to the consumer, the impact of tariffs, and reduced federal spending all have trickle-down effects on the City's sales tax base. • Community Benefit Fees - It is important to note these two fiscal years represent the final, static Community Benefit Fees from Merlone Geier for the VALH project. Each fiscal year, the City is expected to receive $500,000. • Reimbursement from Waste Hauler - The new agreement with CR&R is expected to generate $703,075. This reimbursement to the General Fund is to offset road impact costs, regulatory compliance, and procurement compliance costs. This reimbursement replaces the franchise fee, which was approximately $360,000.
• Transient Occupancy Taxes - The City is expecting an increase in Transient Occupancy Taxes (TOT), mainly due to the opening of the fourth hotel in the City.
The Tiller House, in the north part of town, is slated to open very soon, and is expected to generate significantly towards the General Fund. In total, across all four hotels, the City is estimated to receive $1,467,000 next fiscal year, as compared to $1,250,000 this year.
Expenditures
• Orange County Sheriff's Contract - The law enforcement contract increased significantly, jumping from $11,383,757 in FY 24/25 to $12,109,090 in FY 25/26.
This $12.1 million first estimate from the County of Orange represents a 6.37% increase. This amount does not include any changes in staffing or services. The City assumed a 4.5% increase for Year 2.
• Private Security Patrol - To help achieve a balanced budget, City staff removed the allocation to fund private security patrol. This will save approximately $200,000 annually.
• Public Works maintenance - The City recognizes the need to maintain its streets, parks, and other assets, and the budget reflects funding towards these needs.
Maintenance costs for landscaping, median work, and park repairs all lend itself to the beautification of the City. The total Public Works budget is approximately $6.2 million annually.
• Flexible Spending Arrangements - This item was previously tabled by the City Council and was intended to be discussed in conjunction with the budget. The cost to fully fund FSA's for full-time employees is estimated to be $100,000 in
Item No. 1
2026. This cost has not been included in the draft budget, since labor negotiations are on-going.
It is recommended that City Council provide direction and ideas for inclusion in the budget. There is a second budget study session scheduled for May 13 at 4:00 pm. Final adoption is anticipated to be at the regularly scheduled June 10 City Council meeting.
Fiscal Impact:
The draft General Fund budget for Fiscal Year 2025/2026 includes revenues of $28,008,276 and expenditures of $28,002,457, resulting in a positive difference of $5,819.
The draft General Fund budget for Fiscal Year 2026/2027 includes revenues of $28,993,243 and expenditures of $28,932,355, resulting in a positive difference of $60,888.
Attachments:
1. Draft General Fund Budget FY 25-27
CITY OF LAGUNA HILLS,
CALIFORNIA
PROPOSED GENERAL FUND
BUDGET
FISCAL YEARS
2025/2026 & 2026/2027
Prepared for April 8, 2025
Study Session
1
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
BEGINNING FUND BALANCE 13,024,596 20,817,764 24,076,831 19,165,041 19,170,860
REVENUE SUMMARY
PROPERTY TAXES 13,069,248 13,581,708 13,684,643 14,427,518 14,701,962 SALES TAXES 6,930,366 6,193,444 6,479,930 6,457,928 6,634,391 OTHER TAXES & FEES 1,801,839 1,761,838 616,000 581,000 583,000 FRANCHISE FEES & REIMB 1,326,572 1,344,948 1,250,000 1,623,075 1,637,000 TRANSIENT OCCUPANCY TAXES 1,122,644 1,161,390 1,250,000 1,467,000 1,480,000 FINES & FORFEITURES 224,731 244,299 190,000 242,000 247,000 INTEREST INCOME 538,433 1,211,902 892,500 779,000 760,000 CHARGES FOR SERVICES 2,146,282 1,806,340 2,047,718 2,080,755 2,138,590 GRANTS & MISC REVENUE 215,912 741,489 450,000 50,000 50,000 TOTAL REVENUE 27,376,027 28,047,359 26,860,791 27,708,276 28,231,943 TRANSFERS IN 4,242,118 151,000 901,000 300,000 761,300
TOTAL REVENUES & TRANSFERS IN 31,618,145 28,198,359 27,761,791 28,008,276 28,993,243
EXPENDITURE SUMMARY
GENERAL GOVERNMENT 2,703,675 2,596,087 3,137,555 2,861,552 2,979,403 NON-DEPARTMENTAL 1,653,155 1,444,222 1,795,795 1,918,624 1,949,486 COMMUNITY DEVELOPMENT 1,405,879 1,574,073 1,704,746 1,619,646 1,619,919 COMMUNITY SERVICES 2,481,309 2,500,298 2,685,840 2,504,211 2,577,440 PUBLIC WORKS 4,315,837 5,157,348 6,251,302 6,164,834 6,299,158 PUBLIC SAFETY 10,098,506 10,968,679 12,368,834 12,923,590 13,496,949 TOTAL EXPENDITURES 22,658,360 24,240,706 27,944,073 27,992,457 28,922,355 TRANSFERS OUT 1,166,617 698,585 4,729,507 10,000 10,000 TOTAL EXPENDITURES & TRANSFERS OUT 23,824,977 24,939,292 32,673,581 28,002,457 28,932,355 REVENUE OVER/(UNDER) EXPENDITURES 7,793,168 3,259,067 (4,911,790) 5,819 60,888 ENDING FUND BALANCE 20,817,764 24,076,831 19,165,041 19,170,860 19,231,749
SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 5,076,022 5,301,093 6,035,519 6,337,190 6,526,560 MATERIALS, SUPPLIES, & SERVICES 17,582,338 18,939,613 21,908,554 21,655,267 22,395,795 TRANSFERS OUT 1,166,617 698,585 4,729,507 10,000 10,000 TOTALS 23,824,977 24,939,292 32,673,581 28,002,457 28,932,355 - - - - -
GENERAL FUND RESERVES SCENARIOS
35% OF OPERATING EXPENDITURES 7,930,426 8,484,247 9,780,426 9,797,360 10,122,824 FUND BALANCE ABOVE 35% RESERVE 12,887,338 15,592,584 9,384,616 9,373,500 9,108,924 20,817,764 24,076,831 19,165,041 19,170,860 19,231,749
50% OF OPERATING EXPENDITURES 11,329,180 12,120,353 13,972,037 13,996,229 14,461,177 FUND BALANCE ABOVE 50% RESERVE 9,488,584 11,956,478 5,193,005 5,174,632 4,770,571 20,817,764 24,076,831 19,165,041 19,170,860 19,231,749
City of Laguna Hills
General Fund Summary
For Fiscal Years 2025/2026 & 2026/2027
2
Account Description FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-000-400000 Property Taxes - Secured Current 8,291,643 8,842,231 8,941,812 9,418,460 9,606,859 100-000-400100 Property Taxes - Secured Homeowners 36,978 36,282 34,378 34,792 34,097 100-000-400200 Property Taxes - Secured Supplemental R 347,277 220,157 203,665 205,933 199,592 100-000-400300 Property Taxes - Secured Public Utility 86,946 86,459 96,122 75,870 98,045 100-000-401000 Property Taxes - Unsecured Current 243,669 268,921 290,345 270,964 296,152 100-000-402000 Property Taxes - Prior Year Secured 42,922 59,601 55,000 47,921 56,100 100-000-402100 Property Taxes - Prior Year Unsecured 5,205 3,837 5,000 5,000 5,100 100-000-402200 Property Taxes - Prior Year Supplementa 4,411 12,708 5,000 5,000 5,100 100-000-403100 Property Taxes - Secured Prior Year Pena 11,835 14,396 15,000 15,000 15,300 100-000-403200 Property Taxes - Supplemental Prior Yea 1,090 2,495 2,000 1,500 2,040 100-000-403300 Property Taxes - Interest 11,453 24,249 15,000 9,000 15,300 100-000-404000 Real Property Transfer Tax 448,562 232,962 230,000 230,000 230,000 100-000-406000 Property Tax In Lieu of VLF 3,526,064 3,765,777 4,045,134 3,822,265 4,126,037 100-000-407000 Property Taxes - Miscellaneous 11,193 11,634 12,000 20,000 12,240 PROPERTY TAX REVENUE 13,069,248 13,581,708 13,684,643 14,427,518 14,701,962 100-000-410000 Sales & Use Tax 6,930,366 6,193,444 6,457,928 6,479,930 6,634,391 SALES TAX REVENUE 6,930,366 6,193,444 6,479,930 6,457,928 6,634,391 100-000-413000 Motor Vehicle In Lieu Tax 32,177 38,775 40,000 32,000 42,000 100-000-416000 Special State Subvention (SB 90) 80,839 28,546 21,000 - 21,000 100-000-419050 County Landfill Agreement 57,574 62,891 - 63,000 - 100-000-436001 Admin Fee - Waste Recycling 17,716 18,094 21,000 20,000 20,000 100-000-452051 DA Community Benefit Fee 1,613,533 1,613,533 500,000 500,000 500,000 OTHER TAXES AND FEES 1,801,839 1,761,838 616,000 581,000 583,000 100-000-430000 Franchise Fees - Cable TV 347,591 310,309 305,000 295,000 287,000 100-000-431000 Franchise Fees - SDGE 260,897 287,975 225,000 250,000 260,000 100-000-432000 Franchise Fees - So Cal Edison 269,107 258,673 250,000 255,000 260,000 100-000-433000 Franchise Fees - So Cal Gas Co 103,810 135,232 110,000 120,000 120,000 100-000-434000 Reimbursements - Waste Disposal 345,166 352,760 360,000 703,075 710,000 FRANCHISE FEES & REIMBURSEMENTS 1,326,572 1,344,948 1,250,000 1,623,075 1,637,000 100-000-435000 TOT - The Hills VOCO
100-000-435000 TOT - Sonesta
100-000-435000 TOT - Laguna Hills Lodge
100-000-435000 TOT - Tiller House
TRANSIENT OCCUPANCY TAXES 1,122,644 1,161,390 1,250,000 1,467,000 1,480,000 100-000-460000 Vehicle Code Fines 78,429 131,696 100,000 140,000 145,000 100-000-460100 Parking Citations 119,225 86,057 75,000 80,000 80,000 100-000-461000 Court Fines 27,077 26,546 15,000 22,000 22,000 FINES & FORFEITURES 224,731 244,299 190,000 242,000 247,000 100-000-470000 Interest Earnings - Investments 455,704 1,098,383 892,500 779,000 760,000 100-000-470010 Interest Earnings - GASB 87 Leases 22,680 19,229 - - - 100-000-470100 Interest Earnings - Fair Value Adj. 60,050 94,289 - - - INTEREST INCOME 538,433 1,211,902 892,500 779,000 760,000 data withheld for confidentiality purposes
data withheld for confidentiality purposes
City of Laguna Hills
General Fund Revenue Detail
For Fiscal Years 2025/2026 & 2026/2027
data withheld for confidentiality purposes
data withheld for confidentiality purposes
3
Account Description FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-000-442000 Building Related Permits 664,959 601,006 690,000 636,800 655,280 100-000-442005 Plan Check Fees 309,248 204,842 230,000 220,000 226,000 100-000-442007 Imaging Plans & Documents Fee 54,828 13,412 46,000 10,000 10,000 new account Building & Planning IT Fee - - 31,000 - 31,900 100-000-443001 Transportation Permit 2,856 2,296 1,500 1,500 1,500 100-000-443003 Parking Permits 6,645 8,518 2,000 5,500 5,500 100-000-444000 Encroachment Permit 179,612 95,124 175,000 90,000 90,000 100-000-451000 Recreation Fees 84,895 105,811 150,000 105,000 105,000 100-000-451100 Recreation Fees - Reservations 254,760 206,376 190,000 240,000 265,000 100-000-451105 Recreation Fees - Outdoor Reservations 51,578 35,985 50,000 - - 100-000-451200 Recreation Fees - July 4th Special Events 4,761 5,928 10,000 - - 100-000-451600 Recreation Fees - 5K Registration 171,944 210,703 170,000 - - 100-000-451601 Recreation Fees - 5K Sponsorship & Expo 3,500 - - - - 100-000-451700 Recreation Fees - Heritage Day Booth 8,619 4,770 8,000 - - 100-000-451701 Recreation Fees - Special Events 19,700 12,500 24,000 230,000 235,000 100-000-452000 Plan Check Fee - Fee Base 13,204 - 37,000 - - 100-000-452001 Planning & Zoning Related Fees 70,803 67,419 37,000 40,000 40,800 100-000-452050 Development Agreement Administration 20,000 20,600 21,855 21,218 22,510 100-000-453001 Improvement Inspection Fees 61,336 46,876 35,000 35,000 35,000 100-000-455001 Rental Fees 126,046 131,418 132,000 129,000 133,000 100-000-455002 Library Lease & Facility Use 42,000 42,000 282,000 42,000 282,000 100-000-455012 GASB 87 - Lease Clearing Revenue (124,300) (122,054) - - - 100-000-455015 GASB 87 - Lease Revenue 119,104 112,670 - - - 100-000-456001 Sale of Publications & Maps 184 140 - 100 100 CHARGES FOR SERVICES 2,146,282 1,806,340 2,047,718 2,080,755 2,138,590 100-000-422000 Grants - State of California 49,994 457,405 200,000 - - 100-000-424000 Grants - Federal Funds - 15,647 200,000 - - 100-000-459000 Miscellaneous Revenue 165,918 268,438 50,000 50,000 50,000 GRANTS & MISCELLANANEOUS REVENUE 215,912 741,489 450,000 50,000 50,000 100-000-490210 Transfers In from Gas Tax (HUTA) Fund 61,428 - - - - 100-000-490212 Transfers In from Measure M2 Fund 199,980 - - - - 100-000-490307 Transfers In from C&D Forfeiture Fund - - - 300,000 - 100-000-490400 Transfers In from Grants & Contribution 82,021 - - - - 100-000-490421 Transfers In from Suppl Law Enforcemen 166,000 151,000 170,000 151,000 170,000 100-000-490432 Transfers In from ARPA Fund 3,732,689 - - - - 100-000-490451 Transfers In from Liability Self-Insurance - - - 161,300 - 100-000-490650 Transfers In from Debt Service Fund - - 750,000 - - 100-000-490800 Transfers In from Civic Center Leasing - - 130,000 - 130,000 TRANSFERS IN 4,242,118 151,000 901,000 300,000 761,300
TOTAL GENERAL FUND REVENUES 31,618,145 28,198,359 27,761,791 28,008,276 28,993,243 4
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-155-510000 Salaries - Full-Time 1,281,063 1,261,113 1,265,236 1,441,677 1,484,927 100-155-518000 Auto Allowance 8,800 9,600 9,600 9,600 9,600 100-155-520000 FICA/Medicare 17,559 17,167 18,485 21,044 21,675 100-155-521000 Retirement 180,131 173,031 162,977 200,269 206,277 100-155-521002 Retirement - Council 842 842 842 842 842 100-155-530000 Health Insurance 276,718 321,195 356,032 380,066 391,468 100-155-530200 Group Life - Basic 3,289 3,580 3,597 3,868 3,984 100-155-540000 Workers' Comp & Unemployment 3,906 - - - - 100-155-542000 Disability Insurance 7,069 7,558 7,705 8,136 8,380 100-155-610000 Memberships & Subscriptions 3,201 4,582 6,000 6,000 6,200 100-155-610001 Memberships - LOCC 13,949 7,184 15,000 15,000 15,200 100-155-610002 Memberships - ACC-OC 8,407 4,139 9,500 9,000 9,200 100-155-610003 Memberships - OCCOG 6,557 6,459 7,500 7,000 7,100 100-155-610004 Memberships - LAFCO 4,543 5,161 5,816 6,000 6,200 100-155-610005 Memberships - SCAG 3,856 4,038 4,505 4,800 5,000 100-155-610007 Memberships - US Conf. of Mayors - - - 4,000 4,100 100-155-611000 Training, Conferences, & Meetings 5,167 2,083 7,000 19,250 19,250 100-155-611001 Staff Development & Team Building - 4,630 10,000 10,000 10,000 100-155-612000 Travel, Conferences & Meetings 4,930 4,500 12,000 - - 100-155-612001 Travel - League of CA Cities 466 6,285 21,000 21,000 21,000 100-155-612002 Travel - ACC-OC 16,772 2,897 7,000 7,000 7,000 100-155-613000 Mileage Reimbursement 259 214 200 - -
100-155-620000 Office Supplies 9,259 8,999 6,000 - -
100-155-622000 Operating Supplies 20,135 6,228 6,200 13,000 13,000 100-155-623000 Printing & Mailing 38 1,413 1,500 1,000 1,500 100-155-624001 Advertising - Legal 16,698 8,993 15,000 10,000 15,000 100-155-625000 Postage & Delivery 2,331 1,715 1,000 - - 100-155-626000 Subscriptions & Books 3,041 754 2,500 - - 100-155-646100 Vehicles - Fuel & Maintenance - 90 1,500 1,500 1,500 100-155-662000 Bank & Merchant Service Fees 40,381 42,794 41,000 40,000 40,000 100-155-695000 Community Assistance & Public Relation 58,198 43,345 25,000 50,000 25,000 100-155-700000 Professional Services - Administration 22,940 20,061 40,000 40,000 40,000 100-155-700010 Legal Services - General Counsel 396,993 330,273 425,000 400,000 410,000 100-155-700011 Legal Services - Litigation 47,484 105,140 394,860 - - 100-155-700020 Professional Services - Legislative 11,600 - - - - 100-155-700026 Professional Services - Business Attract/ - 10,000 - 10,000 - 100-155-700030 Professional Services - City Clerk Suppor 20,268 12,971 20,000 15,000 13,000 100-155-700050 Professional Services - Financial 24,489 20,830 36,000 83,000 84,000 100-155-700051 Professional Services - Annual Financial 67,470 36,550 37,500 - - 100-155-700052 Professional Services - Sales Tax Compli 16,220 34,770 15,000 - - 100-155-700055 Professional Services - Prop Tax Complia 12,314 12,912 - 12,500 - 100-155-720030 General Municipal Election Services 35,258 - - 45,000 42,500 100-155-720055 County Property Tax Admin Fee 51,076 51,992 55,000 53,000 54,000 TOTAL EXPENDITURES 2,703,675 2,596,087 3,137,555 2,861,552 2,979,403 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,779,376 1,794,085 1,824,474 2,065,502 2,127,153 MATERIALS, SUPPLIES, & SERVICES 924,299 802,002 1,313,081 796,050 852,250 TOTALS 2,703,675 2,596,087 3,137,555 2,861,552 2,979,403 City of Laguna Hills
General Fund Expenditure - General Government
For Fiscal Years 2025/2026 & 2026/2027
5
Account Description FY 25/26 FY 26/27
610000 Memberships and Subscriptions 6,000 6,200
- Includes CCAC, IIMC, Notary, OCCMA, & CCMF
610001 Memberships - LOCC 15,000 15,200
- League of California Cities
610002 Memberships - ACC-OC 9,000 9,200
- Association of California Cities - Orange County
610003 Memberships - OCCOG 7,000 7,100
- Orange County Council of Governments
610004 Memberships - LAFCO 6,000 6,200
- Local Agency Formation Commission
610005 Memberships - SCAG 4,800 5,000
- Southern California Association of Governments
610007 Memberships - US Conference of Mayors 4,000 4,100 - Membership to US Conference of Mayors
611000 Training, Conferences, & Meetings 19,250 19,250
611001 Staff Development & Team Building 10,000 10,000
- Staff lunches, Council lunches, management retreat
612000 Travel, Conferences & Meetings - -
- Combined into account 611000 above
612001 Travel - League of CA Cities 21,000 21,000
- Includes travel for 5 Councilmembers and City Manager City of Laguna Hills
General Government
For Fiscal Years 2025/2026 & 2026/2027
6
612002 Travel - ACC-OC 7,000 7,000
- Includes general meetings and Sacramento advocacy
613000 Mileage Reimbursement - -
- Combined into account 611000 above
620000 Office Supplies - -
- Combined into account 622000 below
622000 Operating Supplies 13,000 13,000
623000 Printing 1,500 1,500
624001 Advertising - Legal 10,000 15,000
- Mandated legal publications and advertisements
625000 Postage & Delivery - -
626000 Subscriptions & Books - -
- Combined into accounts 610000 & 622000
646100 Vehicles - Fuel & Maintenance 1,500 1,500
662000 Bank & Merchant Service Fees 40,000 40,000
- Credit card fees, banking costs
695000 Community Assistance / Public Relations 25,000 25,000 - LHPTSA Grad night ($6k), LHPTSA scholarship ($2k), drowning prevention ($5k), Chamber of Commerce ($10k), marketing materials, etc.
700000 Professional Services - Administration 40,000 40,000 700010 Legal Services-General Counsel 400,000 410,000
700011 Legal Services-Litigation - -
7
700026 Prof Svcs - Business Attraction & Retention - -
- Combined into account 695000 above
700030 Professional Svcs- City Clerk Functional Support 20,000 13,000 - Code publishing, off-site data storage, document imaging 700050 Professional Services - Financial 83,000 84,000
- GASB updates, SB90 recovery, rebate reporting, ACFR services, annual city audit cost, HdL sales tax, compliance audits, HdL property tax compliance audits
700051 Professional Services - Annual Financial Audit - - - Combined into account 700050 above
700052 Compliance Audit Services - Sales Tax - -
- Combined into account 700050 above
700055 Professional Services - Compliance Audits - -
- Combined into account 700050 above
720030 General Municipal Election Services - 45,000
- County of Orange consolidated election cost
720055 County Property Tax Admin Fee 53,000 54,000
- County of Orange cost to collect & administer property taxes 8
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-195-510000 Salaries - Full-Time 125,768 129,043 130,754 129,966 133,865 100-195-520000 FICA/Medicare 1,710 1,781 1,896 1,885 1,942 100-195-521000 Retirement 9,094 43,898 15,117 19,486 20,071 100-195-522000 Pension UAL 391,982 365,511 462,691 553,256 569,854 100-195-530000 Health Insurance 12,375 10,437 8,031 8,089 8,332 100-195-530200 Group Life - Basic 405 417 417 431 444
100-195-540000 Workers' Comp & Unemployment 24,783 78,777 72,561 - - 100-195-542000 Disability Insurance 855 867 867 879 905 100-195-550000 Employee Benefits Plan Administrative F 20,116 1,100 1,200 1,300 1,200 100-195-610000 Memberships & Subscriptions 90 63 200 400 400 100-195-611000 Training, Conferences, & Meetings 162 - 6,029 2,000 2,000 100-195-617000 Recruitment 8,198 7,306 5,000 5,000 5,000 100-195-620000 Office Supplies 10,423 5,469 12,156 - -
100-195-621000 Computer Supplies 12,431 11,478 12,500 - - 100-195-622000 Operating Supplies 8,296 12,788 17,500 42,000 42,000 100-195-623000 Printing & Mailing 2,433 1,834 14,000 5,000 14,000 100-195-625000 Postage & Delivery 3,434 10,940 9,000 - - 100-195-630000 Communications 48,874 52,347 47,406 53,000 54,000 100-195-641000 Equipment Rentals & Leases 2,298 2,121 2,200 2,500 2,500 100-195-641200 Copier Leases 15,422 18,011 18,700 18,700 18,700 100-195-646000 Equipment Maintenance & Repairs 7,256 2,500 2,500 4,000 4,000 100-195-647000 Computer Equipment Maintenance 548 98 1,000 - - 100-195-690000 General Liability Loss Coverage 470,299 176,696 154,962 - - 100-195-690100 Property Loss Coverage 92,933 53,560 65,870 - - 100-195-690150 Earthquake Loss Coverage 41,812 60,290 81,975 - - 100-195-690200 Commercial Crime Loss Coverage 4,300 4,950 4,950 - - 100-195-690300 CJPIA Insurance 47,093 7,225 12,222 538,594 554,752 100-195-700090 IT Contract Services & Support 55,574 72,450 166,550 501,538 493,821 100-195-720050 Contract Services - Software Support 147,154 195,976 231,332 - - 100-195-940000 Computer Hardware 87,036 116,291 245,109 21,700 21,700 TOTAL EXPENDITURES 1,653,155 1,444,222 1,795,795 1,918,624 1,949,486 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 542,189 551,955 619,773 713,992 735,413 MATERIALS, SUPPLIES, & SERVICES 1,110,965 892,268 1,176,022 1,204,632 1,214,073 TOTALS 1,653,155 1,444,222 1,795,795 1,918,624 1,949,486 City of Laguna Hills
General Fund Expenditure - Non-Departmental
For Fiscal Years 2025/2026 & 2026/2027
9
Account Description FY 25/26 FY 26/27
540000 Workers' Comp/Unemployment - -
- Combined into 690300 below
550000 Employee Benefits Plan Administrative Fees 1,200 1,200 - FSA admin fees through WEX, plan discrimination fee
610000 Memberships and Subscriptions 400 400
- MISAC and MMASC memberships
611000 Training, Conferences, & Meetings 2,000 2,000
617000 Recruitment 5,000 5,000
- Supplies and services for job postings, flyers, brochures 620000 Office Supplies - -
- Combined into 622000 below
621000 Computer Supplies - -
- Combined into 622000 below
622000 Operating Supplies 42,000 42,000
- Citywide building supplies, IT items, meeting supplies 623000 Printing & Mailing 14,000 14,000
- Printing supplies, mailings, flyers
625000 Postage & Delivery - -
- Combined into 623000 above
630000 Communications 53,000 54,000
- Network and internet backbone, WiFi, wireless devices City of Laguna Hills
Non-departmental
For Fiscal Years 2025/2026 & 2026/2027
10
641000 Rent/Lease - Equipment 2,500 2,500
- Lease of mailing machine
641200 Rent/Lease - Copier 18,700 18,700
- Lease of copier machines and usage charges
646000 Equipment Maintenance & Repairs 4,000 4,000
- Telephone support system maintenance
647000 Computer Equipment Maintenance - -
- Combined into 646000 above
690000 General Liability Loss Coverage - -
- Combined into 690300 below
690100 Property Loss Coverage - -
- Combined into 690300 below
690150 Earthquake Loss Coverage - -
- Combined into 690300 below
690200 Commercial Crime Loss Coverage - -
- Combined into 690300 below
690300 CJPIA Insurance 538,594 554,752
- General liability loss coverage 211,767 218,120
- Property loss coverage, vehicles, mechanical breakdown 111,005 114,335 - Workers' compensation coverage 66,778 68,781
- Earthquake loss coverage 134,136 138,160
- Commercial crime coverage 5,717 5,889
- CJPIA administration fee 9,191 9,467
700090 IT Contract Services & Software Support 501,538 493,821 - 3rd party IT support (Abtech), software support for
Microsoft, Tyler ERP Pro, Energov, Nobel Systems,
Civic Rec, all other software costs
11
720050 Contract Serv - Software Support - -
- Combined into 700090 above
940000 Computer Hardware 21,700 21,700
- Cell phone/laptop purchases, contingency for replacement computer items 12
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-225-510000 Salaries - Full-Time 594,172 734,085 811,567 839,312 864,491 100-225-512000 Salaries - Part-Time & Temp 59,291 - - - - 100-225-518000 Auto Allowance 4,800 4,800 4,800 4,800 4,800 100-225-520000 FICA/Medicare 8,820 10,048 11,837 12,240 12,607 100-225-521000 Retirement 70,194 83,348 91,247 93,401 96,203 100-225-530000 Health Insurance 132,620 133,532 149,279 122,573 126,250 100-225-530200 Group Life - Basic 2,184 2,366 2,522 2,576 2,653 100-225-540000 Workers' Comp & Unemployment 591 - - - - 100-225-542000 Disability Insurance 4,422 5,347 5,657 5,704 5,875 100-225-610000 Memberships & Subscriptions 1,757 759 2,300 20,240 20,740 100-225-611000 Training, Conferences & Meetings 569 535 3,000 8,100 5,900 100-225-613000 Mileage Reimbursement - - 300 - -
100-225-613100 Vehicle Fuel 3,989 4,238 4,000 - -
100-225-622000 Operating Supplies 85 667 800 1,000 800
100-225-623000 Printing & Mailing 149 269 700 600 300
100-225-626000 Subscriptions & Books 225 389 1,200 - -
100-225-646100 Vehicles - Fuel & Maintenance 763 239 1,000 4,200 4,300 100-225-700000 Professional Services - Building & Safety 372,592 329,766 350,000 350,000 375,000 100-225-700012 Legal Services - Community Developme 7,346 - - - - 100-225-700200 General Planning Services - 2,063 15,000 65,000 65,000 100-225-700201 Plan Application 35,557 8,210 40,000 25,000 20,000 100-225-700225 Housing Element 62,124 235,681 149,437 50,000 - 100-225-700227 Objective Design Standards - 2,758 - - - 100-225-720512 Contract Services 43,631 14,975 60,000 15,000 15,000 TOTAL EXPENDITURES 1,405,879 1,574,073 1,704,746 1,619,646 1,619,919 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 877,094 973,525 1,076,909 1,080,606 1,112,879 MATERIALS, SUPPLIES, & SERVICES 528,785 600,548 627,837 539,040 507,040 TOTALS 1,405,879 1,574,073 1,704,746 1,619,646 1,619,919 City of Laguna Hills
General Fund Expenditure - Community Development
For Fiscal Years 2025/2026 & 2026/2027
13
Account Description FY 25/26 FY 26/27
610000 Memberships and Subscriptions 20,240 20,740
- CoStar, American Planning Assoc. & American Institute of Certified Planners 611000 Training, Conferences & Meetings 8,100 5,900
- Workshops, seminars, & conferences with APA and PDAOC 613000 Mileage Reimbursement - -
- Combined into 611000 above
613100 Vehicle-Fuel - -
- Combined into 646100 below
622000 Operating Supplies 800 800
623000 Printing & Mailing 700 300
- For public notices, workshops, and meetings
626000 Subscriptions & Books - -
- Combined into 610000 above
646100 Vehicles - Fuel & Maintenance 4,200 4,300
700000 Prof. Svcs - Building & Safety 350,000 375,000
- Contract with Charles Abbott Associates for building
services. Expense is based upon building permit revenues. 700200 General Planning Services 65,000 65,000
- As needed planning studies and engineering services
700201 Plan Application Services 25,000 20,000
- Technical studies and feasibility studies from plan applications City of Laguna Hills
Community Development
For Fiscal Years 2025/2026 & 2026/2027
14
700225 Housing Element 50,000 -
- Implementation, pre-approved ADU, zoning cleanup, objective design 720512 Contract Services 15,000 15,000
- Funds for specific studies and services, like Density Bonus, Inclusionary Housing Ordinance, Sign Code Update,
Hillside Development Guidelines, and Business
Attraction & Retention Services
15
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-310-510000 Salaries - Full-Time 669,063 644,400 720,753 627,433 646,256 100-310-512000 Salaries - Part-Time & Temp 178,459 209,169 245,733 290,000 298,700 100-310-518000 Auto Allowance 7,200 7,200 7,200 4,800 4,800 100-310-520000 FICA/Medicare 11,612 11,782 14,408 13,372 13,773 100-310-521000 Retirement 131,618 117,643 99,937 93,457 96,261 100-310-521002 Retirement - PTS 2,129 2,850 4,982 5,438 5,601 100-310-530000 Health Insurance 136,989 152,361 166,779 112,693 116,074 100-310-530200 Group Life - Basic 2,132 2,096 2,091 1,858 1,914 100-310-540000 Workers' Comp & Unemployment 546 35 - - - 100-310-542000 Disability Insurance 4,721 4,721 4,716 4,105 4,228 100-310-610000 Memberships & Subscriptions 694 999 1,095 3,595 3,595 100-310-611000 Training, Conferences & Meetings 1,011 5,378 6,000 6,500 3,200 100-310-611500 Certification/License Fees 811 674 2,011 - - 100-310-613000 Mileage Reimbursement 24 554 - 200 -
100-310-613100 Vehicle Fuel 2,046 3,719 3,000 - -
100-310-620500 Office Supplies - Community Center 7,020 5,474 - 5,000 - 100-310-622000 Operating Supplies - - - 15,000 15,000
100-310-622005 Operating Supplies - Community Center 4,889 6,382 - 5,000 - 100-310-622100 Operating Supplies - Uniforms 1,272 1,994 3,000 - - 100-310-622500 Program & League Supplies 4,044 1,870 3,500 13,500 13,500 100-310-622501 Supplies - Youth Leagues - - 4,500 - -
100-310-622502 Supplies - Adult Leagues 1,623 9,179 7,750 - - 100-310-623500 Printing - Program Services 320 - 9,150 - - 100-310-624500 Printing & Advertising 1,752 11,127 9,500 11,000 13,000 100-310-626000 Subscriptions & Books 1,919 1,432 975 - - 100-310-630000 Communications 3,996 6,068 5,000 5,000 5,000 100-310-631000 Utilities - Electric 127,085 129,951 130,000 100,000 130,000 100-310-632000 Utilities - Gas 5,421 3,062 3,500 3,500 3,500 100-310-635000 Utilities - Water 9,556 8,667 9,000 9,000 9,000 100-310-641000 Equipment Rentals & Leases 9,322 11,463 4,000 6,000 6,000 100-310-641100 Vehicle Rentals - - 1,000 - -
100-310-645500 Facility Maintenance & Repairs 117,407 115,667 80,000 125,000 125,000 100-310-646100 Vehicles - Fuel & Maintenance 9,461 7,042 5,000 9,000 9,000 100-310-646000 Equipment Maintenance & Repairs 3,631 2,238 4,000 3,000 3,000 100-310-662000 Bank & Merchant Service Fees 20,192 28,248 23,000 28,000 28,000 100-310-690500 Insurance - Recreational Classes 842 2,987 3,500 - - 100-310-690501 Facility Rentals - Insurance/Security - - - 15,000 15,000 100-310-695500 Special Events - Program Services 164,901 18,552 17,000 39,000 39,000 100-310-695501 Day Camps 13,865 - - - -
100-310-695502 Special Needs Program 127 1,047 2,000 - - 100-310-695503 Build A Fort Camps - 9,885 10,000 - -
100-310-695504 Exhibits & Educational Programs 3,114 12,113 30,000 20,000 20,000 100-310-695505 Cultural Excursions 215 2,084 2,000 - -
100-310-695506 Teen Camps & Programs - - 5,000 - -
100-310-695507 Marathon 5k 203,847 217,002 205,000 215,000 220,000 100-310-695508 July Fourth Celebration 86,884 92,093 105,500 108,000 110,000 100-310-695509 Holiday Decorations - 104,500 104,500 120,000 125,000 100-310-695510 Holiday Event Series - 21,568 24,000 24,000 24,000 100-310-695511 Rooted Volunteer Campaign - 22,049 25,000 25,000 25,000 100-310-695512 Movies in the Park - 7,285 10,000 5,000 5,000 100-310-695513 Concerts - 24,034 34,000 19,000 19,000
City of Laguna Hills
General Fund Expenditure - Community Services
For Fiscal Years 2025/2026 & 2026/2027
16
100-310-695514 Neighborhood Events - - - 7,000 7,000
100-310-695530 City Anniversary Program 2,505 - - - -
100-310-695531 Heritage Day 58,937 83,466 84,000 65,000 65,000 100-310-700000 Professional Services - 6,472 25,528 - - 100-310-720301 Contract Services - Property Mgmt 42,000 43,200 - - - 100-310-720302 Contract Services - Homelessness 45,039 59,523 74,000 76,960 80,038 100-310-721500 Contract Services - Programs 33,307 28,761 80,000 34,000 54,000 100-310-721505 Contract Services - Janitorial & Sanitatio 170,392 177,264 200,000 195,000 205,000 100-310-910000 Furniture & Equipment 174,653 52,968 10,000 88,032 10,000 100-310-930000 Furniture 422 - - - -
100-310-930500 Furniture - Program Services 2,293 - - - - TOTAL EXPENDITURES 2,481,309 2,500,298 2,685,840 2,504,211 2,577,440 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,144,470 1,152,257 1,266,599 1,153,156 1,187,607 MATERIALS, SUPPLIES, & SERVICES 1,336,839 1,348,040 1,419,241 1,351,055 1,389,833 TOTALS 2,481,309 2,500,298 2,685,840 2,504,211 2,577,440 17
Account Description FY 25/26 FY 26/27
610000 Memberships and Subscriptions 3,595 3,595
- Memberships with CPRS, NRPA, ASCAP, BMI (music licensing) 611000 Training, Conferences & Meetings 6,500 3,200
- CPRS conference and staff training
611500 Certification/License Fees - -
- Combined into 610000 above
613000 Mileage Reimbursement - -
- Combined into 611000 above
613100 Vehicle-Fuel - -
- Combined into 646100 below
622000 Operating Supplies 15,000 15,000
- Meeting supplies, water, coffee, office items, uniforms 622005 Operating Supplies Comm Ctr - -
- Combined into 622000 above
622100 Operating Supplies - Uniforms - -
- Combined into 622000 above
622500 Program & League Supplies 13,500 13,500
- Materials and supplies for recreation programs, like
softball, basketball, volleyball leagues, ping pong, pickleball 622501 Supplies-Youth Leagues - -
- Combined into 622500 above
City of Laguna Hills
Community Services
For Fiscal Years 2025/2026 & 2026/2027
18
622502 Supplies-Adult Leagues - -
- Combined into 622500 above
623500 Printing-Program Services - -
- Combined into 624500 below
624500 Printing & Advertising 11,000 13,000
- Banners, social media boosts, pamphlets, poster boards 626000 Subscriptions & Books - -
- Combined into supplies accounts
630000 Communications 5,000 5,000
- Phone & internet service
631000 Utilities - Electric 130,000 130,000
632500 Utilities - Gas 3,500 3,500
635000 Utilities - Water 9,000 9,000
641000 Rent/Lease - Equipment 6,000 6,000
- Mini storage units
641100 Rent/Lease - Vehicle - -
- Rental vehicles for programs/camps
645500 Facility Maintenance & Repairs 125,000 125,000
- General repairs of the Community Center
646100 Vehicles - Fuel & Maintenance 9,000 9,000
- Fuel costs and repairs of 3 vans and 1 truck
646000 Equipment Maintenance & Repairs 3,000 3,000
- Kitchen equipment repairs
662000 Bank & Merchant Service Fees 28,000 28,000
19
- Credit card merchant fee for new CivicRec software
690500 Insurance - Recreational Classes - -
- Combined into 721500 below
690501 Facility Rentals - Insurance/Security 15,000 15,000 - Security guards and extra insurance for facilities
695500 Special Events & Programs 39,000 39,000
- Special needs program ($2,000)
- Build-a-fort camp for juniors and older kids ($13,000) - Cultural excursions, tours, museums ($4,000)
- DD dance, parents night out, and other misc. events ($20,000) 695501 Day Camps - -
- Combined into 695500 above
695502 Special Needs Program - -
- Combined into 695500 above
695503 Build A Fort Camp - -
- Combined into 695500 above
695504 Exhibits & Educational Programs 20,000 20,000
- Fossil display improvements and materials
695505 Cultural Excursions - -
- Combined into 695500 above
695506 Teen Camps & Programs - -
- Combined into 695500 above
695507 Marathon 5k 215,000 220,000
695508 July Fourth Celebration 108,000 110,000
695509 Holiday Decorations 120,000 125,000
20
695510 Holiday Event Series 24,000 24,000
695511 Rooted Volunteer Campaign 25,000 25,000
- Four (4) events per year
695512 Movies in the Park 5,000 5,000
695513 Concerts 19,000 19,000
695514 Neighborhood Events 7,000 7,000
695531 Heritage Day 65,000 65,000
700000 Professional Services - -
- Fossil display services combined into 695504 above
720301 Contract Services - Community Ctr Property Mgmt - - - Property management services at community center
720302 Contract Services - Homelessness 76,960 80,038
721500 Contract Services - Program Services 34,000 54,000 - Payments to contract instructors, as well as insurance for programs 721505 Contract Services - Janitorial & Sanitation 200,000 205,000 910000 Furniture & Equipment 10,000 10,000
- Room improvements, chairs, tables, dollies, kitchen equipment 21
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-355-510000 Salaries - Full-Time 573,786 642,834 959,310 989,158 1,018,833 100-355-512000 Salaries - Part-Time & Temp 4,421 - - - - 100-355-518000 Auto Allowance 4,000 4,800 4,800 4,800 4,800 100-355-520000 FICA/Medicare 7,806 8,811 13,980 14,412 14,844 100-355-521000 Retirement 63,579 80,445 108,138 155,406 160,068 100-355-530000 Health Insurance 73,360 85,924 152,540 150,858 155,384 100-355-530200 Group Life - Basic 1,938 2,045 2,865 3,020 3,111 100-355-542000 Disability Insurance 4,003 4,412 6,131 6,280 6,468 100-355-610000 Memberships & Subscriptions 890 1,507 3,000 3,000 3,000 100-355-611000 Training, Conferences & Meetings 1,723 2,455 2,500 4,250 3,250 100-355-613000 Mileage Reimbursement - - 250 - -
100-355-613100 Vehicle Fuel 5,449 4,483 8,000 - -
100-355-622000 Operating Supplies 18,067 8,094 25,000 25,000 25,000 100-355-623000 Printing & Mailing 17,769 6,681 10,000 10,000 10,000 100-355-626000 Subscriptions & Books - 231 1,000 - -
100-355-630000 Communications - 2,615 250 2,900 2,900
100-355-631000 Utilities - Electric 121,121 125,235 130,000 120,000 130,000 100-355-635000 Utilities - Water 404,780 412,759 530,000 530,000 530,000 100-355-640000 Facility Operations Rentals 9,012 9,012 10,000 10,000 10,000 100-355-646100 Vehicles - Fuel & Maintenance 2,284 27,735 2,500 10,500 10,500 100-355-696000 NPDES Permits & Fees - 191,404 200,000 205,000 210,000 100-355-700000 Professional Services - 174,949 480,000 230,000 230,000 100-355-700041 Park Improvement Needs Assessment 7,292 5,750 40,250 - - 100-355-700100 City Engineer Services - 20,314 25,000 - - 100-355-700250 On-Call Engineer Services 23,945 99,295 75,000 125,000 125,000 100-355-700255 Improvement Inspections 156,775 111,718 44,000 50,000 50,000 100-355-700300 Hazard Mitigation Plan 13,132 5,204 21,038 - - 100-355-720401 Other Public Works Maintenance 167,755 95,299 155,000 195,000 195,000 100-355-720500 Graffiti Removal 81,845 62,298 70,000 70,000 70,000 100-355-720700 Landscape Maintenance 1,172,522 1,188,113 1,590,000 1,515,000 1,594,500 100-355-720701 Parks Maintenance & Repairs 131,682 192,044 165,500 180,000 180,000 100-355-720702 Tree Maintenance 339,286 323,399 530,000 530,000 530,000 100-355-720730 Annual Weed Abatement Program 52,822 59,245 60,000 85,000 90,000 100-355-910000 Furniture & Equipment 3,282 85,326 20,000 20,000 20,000 Public Works (Measure M MOE)
100-356-630000 MOE - Communications 269 340 250 250 250 100-356-631400 MOE - Electric (Streetlights & Signals) 481,843 519,261 500,000 525,000 551,250 100-356-631900 MOE - Electric (On-Bill Financing) 88,938 91,739 60,000 90,000 40,000 100-356-700101 MOE - Traffic Engineer Services 48,609 49,038 95,000 95,000 95,000 100-356-720400 MOE - Street Maintenance 1,160 204,656 - - - 100-356-720420 MOE - Traffic Signal Maintenance 230,693 247,879 130,000 230,000 230,000 TOTAL EXPENDITURES 4,315,837 5,157,348 6,251,302 6,164,834 6,299,158 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 732,893 829,271 1,247,764 1,323,934 1,363,508 MATERIALS, SUPPLIES, & SERVICES 3,582,944 4,328,076 5,003,538 4,840,900 4,935,650 TOTALS 4,315,837 5,157,348 6,251,302 6,164,834 6,299,158 City of Laguna Hills
General Fund Expenditure - Public Works
For Fiscal Years 2025/2026 & 2026/2027
22
Account Description FY 25/26 FY 26/27
610000 Memberships and Subscriptions 3,000 3,000
- CA Civil Engineer and Traffic Engineer license fees, American Society of Civil Engineers, American Public Works Association 611000 Training, Conferences and Meetings 4,250 3,250
- Attendance at professional org. meetings and training seminars 613000 Mileage Reimbursement - -
- Combined into 611000 above
613100 Vehicle-Fuel - -
- Fuel expense for City owned vehicles
622000 Operating Supplies 25,000 25,000
- Paper, pens, traffic cones, paint, asphalt cold mix, small tools 623000 Printing & Mailing 10,000 10,000
- Reprographics printing and scanning of documents
626000 Subscriptions & Books - -
- Collapsed into Membership/Supplies accounts
630000 Communications 2,900 2,900
- Telephone (irrigation systems), and call answering service 631000 Utilities - Electric 130,000 130,000
- Electricity costs associated with parks, buildings and irrigation 635000 Utilities - Water 530,000 530,000
- Payments to Moulton Niguel Water and El Toro Water
640000 Facility Operations Rentals 10,000 10,000
- Storage units for traffic control devices and motorcycles City of Laguna Hills
Public Works
For Fiscal Years 2025/2026 & 2026/2027
23
646100 Vehicles - Fuel & Maintenance 10,500 10,500
696000 NPDES Permits & Fees 205,000 210,000
- National Pollutant Discharge Elimination System permits 700000 Professional Services 230,000 230,000
- As needed consultant work (water quality, park, design) 700100 City Engineer Services - -
- Combined into 700250 below
700250 On-Call Engineer Services 125,000 125,000
- As needed civil engineering, land surveying, mapping work 700255 Improvement Inspection 50,000 50,000
- Inspection for encroachment permits and CIP projects
720401 Other Public Works Maintenance 195,000 195,000
- Expenses related to non-street, non-ROW purposes
720500 Graffiti Removal 70,000 70,000
720700 Landscape Maintenance Contract 1,515,000 1,594,500 - Citywide landscaping and maintenance
720701 Parks Maintenance & Repairs 180,000 180,000
- Repair of fixtures, hardscape, equipment at park facilities 720702 Tree Maintenance 530,000 530,000
720730 Annual Weed Abatement Program 85,000 90,000
- Funds for abatement contractors on public and private parcels 910000 Equipment & Machinery 20,000 20,000
- As needed equipment, trailers, radars, machine parts
Public Works (Measure M2 MOE)
630000 MOE - Communiction 250 250
- Traffic signal communications
24
631400 MOE - Electric (Streetlights & Signals) 525,000 551,250 - Electricity costs for streetlights and signals
631900 MOE - Electric (On-Bill Financing) 60,000 40,000 - Loan re-payments related to conversion to LED lighting 700101 MOE - Traffic Engineer Services 95,000 95,000
- Engineering services related to traffic, streets, and signals 720420 MOE - Traffic Signal Maintenance 230,000 230,000 - Signal maintenance (downed poles, lights out, etc)
25
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-420-610000 Memberships & Subscriptions 380 95 425 800 800 100-420-611000 Training, Conferences & Meetings 720 - 5,304 5,000 5,000 100-420-613100 Vehicle Fuel 2,045 5,464 4,000 - -
100-420-621000 Computer Supplies 183 78 530 - -
100-420-622000 Operating Supplies 10,909 7,763 15,000 16,550 16,550 100-420-622400 Emergency Prep. Supplies & Services 1,843 8,066 3,000 8,000 8,000 100-420-626000 Subscription and Books - - - - -
100-420-646000 Equipment Maintenance & Repairs 21,884 22,590 25,000 26,000 26,000 100-420-646100 Vehicles - Fuel & Maintenance 5,843 18,449 5,304 18,000 18,000 100-420-650000 Minor Equipment 97 - 1,000 - -
100-420-695000 Community Assistance & Public Relation 20,412 11,348 16,000 15,912 16,000 100-420-720000 Contract Services - 45,506 142,000 145,000 150,000 100-420-720401 Animal Care & Shelter Services 238,944 265,109 319,056 350,000 370,000 100-420-720800 Law Enforcement Contract Services 9,462,354 10,200,918 11,383,757 12,109,090 12,653,999 100-420-720821 Trauma Intervention Program 3,641 3,641 4,000 3,750 3,900 100-420-720822 Crossing Guard Services 129,706 151,024 166,846 172,000 175,000 100-420-720823 Parking Citation Processing 37,056 28,455 30,000 37,000 37,000 100-420-720835 Fingerprint Identification Services 15,489 13,392 13,700 10,900 11,200 100-420-720850 Private Security Patrol 144,942 186,781 225,000 - - 100-420-910000 Furniture & Equipment 2,058 - 9,000 5,500 5,500 TOTAL EXPENDITURES 10,098,506 10,968,679 12,368,834 12,923,590 13,496,949 SUMMARY BY FUNCTION:
SALARIES & BENEFITS - - - - -
MATERIALS, SUPPLIES, & SERVICES 10,098,506 10,968,679 12,368,834 12,923,590 13,496,949 TOTALS 10,098,506 10,968,679 12,368,834 12,923,590 13,496,949 City of Laguna Hills
General Fund Expenditure - Public Safety
For Fiscal Years 2025/2026 & 2026/2027
26
Account Description FY 25/26 FY 26/27
610000 Memberships & Subscriptions 800 800
611000 Training, Conferences & Meetings 5,000 5,000
613100 Vehicle-Fuel - -
- Fuel for motorcycles - now paid for by County contract 621000 Computer Supplies - -
- Combined into 622000 below
622000 Operating Supplies 16,550 16,550
- Station supplies, plaques, water, shirts, name tags, computer supplies 622400 Operating Supplies - Emergency Preparedness 8,000 8,000 626000 Subscriptions and Books - -
- Combined into 610000 above
646000 Equipment Maintenance & Repairs 26,000 26,000
- Radios, OCSD quarterly communication charges
646100 Vehicles - Fuel & Maintenance 18,000 18,000
- Repairs of City owned motorcycles
650000 Minor Equipment - -
- Combined into 910000 below
695000 Community Assistence / Public Relations 16,000 16,000 - Community events, neighborhood watch, CPS supplies
720000 Contract Services 145,000 150,000
- Flock camera system (automated license plate readers) City of Laguna Hills
Public Safety
For Fiscal Years 2025/2026 & 2026/2027
27
720401 Animal Care & Shelter Services 350,000 370,000
- Contract with Mission Viejo for Animal Control
720800 Law Enforcement Contract Services 12,653,999 12,109,090 - Contract with County of Orange for Sheriff's
720821 Trauma Intervention Program 3,750 3,900
720822 Crossing Guard Services 172,000 175,000
720823 Parking Citation Processing 37,000 37,000
720835 Fingerprint Identification Svc 10,900 11,200
- Laguna Hills portion of Countywide AFIS system
720850 Private Security - -
- Contracted services with non-sworn security patrol
910000 Equipment & Machinery 5,500 5,500
- Camera, docking stations, other minor equipment
28
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Budget /
Estimate
FY 25/26
Request
FY 26/27
Request
100-000-790221 Transfers Out to Senior Mobility Program 2,825 4,053 10,000 10,000 10,000 100-000-790451 Transfers Out to Liability Fund 150,000 - - - - 100-000-790600 Transfers Out to Capital Improvement P 911,752 563,267 4,719,507 100-000-790650 Transfers Out to Debt Service Fund 2,041 2,141 - - - 100-000-790800 Transfers Out to Enterprise Fund 100,000 129,125 - - - TOTAL EXPENDITURES 1,166,617 698,585 4,729,507 10,000 10,000 City of Laguna Hills
General Fund Expenditure - Transfers Out to Other Funds For Fiscal Years 2025/2026 & 2026/2027
29