City of Laguna Hills
City Council
Special Meeting Agenda
Tuesday, May 13, 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, May 13, 2025. In the subject line of the email, please state your name and the item number you are commenting on. All comments received by 2:00 p.m. on the date of the meeting will be provided to the City Council and will be provided for public inspection at the meeting. During the 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, May 13, 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, May 13, 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 review, discuss, and provide direction on the draft biennial budget.
Adjournment
The next Regular Meeting of the City Council/Planning Agency will be May 13, 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 May 12, 2025, at 4:00p.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.
City Council Special Meeting Agenda
Tuesday, May 13, 2025
3 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: May 13, 2025
To: Mayor and Council Members
From: Eric Hendrickson, Finance Director
Issue: Budget Study Session
Recommendation: That the City Council review, discuss, and provide direction on the draft biennial budget.
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.
At the first budget study session on April 8, City staff presented a balanced draft General Fund budget. Several ideas were presented at that meeting for discussion and inclusion in future drafts. At the second budget study session on April 29, staff and Council further discussed items to include or exclude in the budget. Attached to this staff report are three documents: 1) a list of the changes since the prior drafts; 2) an updated General Fund draft budget; and 3) the Capital Improvement Program list. The draft budget currently shows deficits for the two upcoming fiscal years. It is recommended that City Council provide specific, detailed direction for items to include or remove in the budget.
Final adoption of the budget is anticipated to be at the regularly scheduled June 10, 2025, City Council meeting.
Item No. 1
Fiscal Impact:
For fiscal year 25/26, the General Fund currently shows revenues of $28,072,276 and expenditures of $32,673,770, which results in a deficit of $4,601,494. For fiscal year 26/27, the General Fund currently shows revenues of $28,993,243 and expenditures of $33,328,124, which results in a deficit of $4,334,881.
Attachments:
1. General Fund Overview
2. Draft General Fund Budget FY 25-27
3. Draft Capital Improvement Projects Budget FY 25-27
FY 25/26 FY 26/27
April 8th Study Session Surplus 5,819 60,888
Updates to Draft Budget
Addition of Private Security (200,000) (210,000)
Sheriff's 2nd estimate difference (1,540) (1,609)
Animal Control adjustment 4,000 2,000
Economic Development efforts (75,000) (75,000)
Waste Disposal Landfill revenue 64,000 -
CSD Director & Supervisor adjustment 73,365 75,566
Addition of Principal Planner (192,888) (198,676)
April 29th Study Session presented deficit (322,244) (346,831) Additional items during 4/29 meeting
Remove - Membership - League of CA Cities 7,500 15,200
Remove - Travel - League of CA Cities 21,000 21,000
Remove - Travel - ACC OC 7,000 7,000
Roundup Training and Travel (admin) (750) (750)
Remove Drowning Prevention 5,000 5,000
Reduce Holiday Event Series 2,500 2,500
Reduce tree trimming 50,000 50,000
Deficit after April 29th Study Session (229,994) (246,881) Addition of Facility Maintenance (non-CIP) (150,000) (150,000) Removal of property tax consultant 13,500 14,000
Animal control adjustment (4,000) (2,000)
CIP projects from General Fund (4,231,000) (3,950,000)
May 13th Study Session presented deficit (4,601,494) (4,334,881) General Fund Budget Status
CITY OF LAGUNA HILLS,
CALIFORNIA
PROPOSED GENERAL FUND
BUDGET
FISCAL YEARS
2025/2026 & 2026/2027
Prepared for May 13,
2025 Study Session
1 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 14,563,547
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 1,761,838 616,000 645,000 583,000 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 27,772,276 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 28,072,276 28,993,243
EXPENDITURE SUMMARY
GENERAL GOVERNMENT 2,703,675 2,596,087 3,137,555 2,808,302 2,917,953 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 1,887,533 1,893,594 COMMUNITY SERVICES 2,481,309 2,500,298 2,685,840 2,428,347 2,499,375 PUBLIC WORKS 4,315,837 5,157,348 6,251,302 6,264,834 6,399,158 PUBLIC SAFETY 10,098,506 10,968,679 12,368,834 13,125,130 13,708,558 TOTAL EXPENDITURES 22,658,360 24,240,706 27,944,073 28,432,770 29,368,124 TRANSFERS OUT 1,166,617 698,585 4,729,507 4,241,000 3,960,000 TOTAL EXPENDITURES & TRANSFERS OUT 23,824,977 24,939,292 32,673,581 32,673,770 33,328,124 REVENUE OVER/(UNDER) EXPENDITURES 7,793,168 3,259,067 (4,911,790) (4,601,494) (4,334,881) ENDING FUND BALANCE 20,817,764 24,076,831 19,165,041 14,563,547 10,228,667
SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 5,076,022 5,301,093 6,035,519 6,456,713 6,649,670 MATERIALS, SUPPLIES, & SERVICES 17,582,338 18,939,613 21,908,554 21,976,057 22,718,454 TRANSFERS OUT 1,166,617 698,585 4,729,507 4,241,000 3,960,000 TOTALS 23,824,977 24,939,292 32,673,581 32,673,770 33,328,124 - - - - -
GENERAL FUND RESERVES SCENARIOS
35% OF OPERATING EXPENDITURES 7,930,426 8,484,247 9,780,426 9,951,470 10,278,843 FUND BALANCE ABOVE 35% RESERVE 12,887,338 15,592,584 9,384,616 4,612,078 (50,177) 20,817,764 24,076,831 19,165,041 14,563,547 10,228,667
50% OF OPERATING EXPENDITURES 11,329,180 12,120,353 13,972,037 14,216,385 14,684,062 FUND BALANCE ABOVE 50% RESERVE 9,488,584 11,956,478 5,193,005 347,162 (4,455,395) 20,817,764 24,076,831 19,165,041 14,563,547 10,228,667
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 64,000 63,000 - 100-000-436001 Admin Fee - Waste Recycling 17,716 18,094 20,000 21,000 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 1,761,838 616,000 645,000 583,000 100-000-430000 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 28,072,276 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 7,500 - 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 20,000 20,000 100-155-611001 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 - - 100-155-612002 Travel - ACC-OC 16,772 2,897 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 20,000 50,000 20,000 100-155-700000 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 69,500 70,000 100-155-700051 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 2,808,302 2,917,953 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 1,313,081 742,800 790,800 TOTALS 2,703,675 2,596,087 3,137,555 2,808,302 2,917,953 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 7,500 -
- League of California Cities (partial for calendar year 2025) 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 20,000 20,000
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 - -
- 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 - -
- 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 20,000 20,000 - LHPTSA Grad night ($6k), LHPTSA scholarship ($2k),
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 69,500 70,000
- GASB updates, SB90 recovery, 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 594,172 734,085 811,567 979,405 1,008,787 100-225-512000 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 14,271 14,699 100-225-521000 Retirement 70,194 83,348 91,247 104,864 108,010 100-225-530000 Health Insurance 132,620 133,532 149,279 160,494 165,309 100-225-530200 Group Life - Basic 2,184 2,366 2,522 3,041 3,132 100-225-540000 Workers' Comp & Unemployment 591 - - - - 100-225-542000 Disability Insurance 4,422 5,347 5,657 6,618 6,817 100-225-610000 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 15,000 100-225-700400 Economic Development - - - 75,000 75,000 TOTAL EXPENDITURES 1,405,879 1,574,073 1,704,746 1,887,533 1,893,594 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 877,094 973,525 1,076,909 1,273,493 1,311,554 MATERIALS, SUPPLIES, & SERVICES 528,785 600,548 627,837 614,040 582,040 TOTALS 1,405,879 1,574,073 1,704,746 1,887,533 1,893,594 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
700400 Economic Development 75,000 75,000
- Funds for marketing materials, retail strategy consultants, ICSC travel & meetings
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 669,063 644,400 720,753 577,323 594,643 100-310-512000 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 12,646 13,025 100-310-521000 Retirement 131,618 117,643 99,937 81,291 83,730 100-310-521002 Retirement - PTS 2,129 2,850 4,982 5,438 5,601 100-310-530000 Health Insurance 136,989 152,361 166,779 102,332 105,402 100-310-530200 Group Life - Basic 2,132 2,096 2,091 1,857 1,913 100-310-540000 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 15,000 100-310-695000 Community Assistance & Public Rel. - - - 7,000 7,000 100-310-695500 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 21,500 21,500 100-310-695511 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 City of Laguna Hills
General Fund Expenditure - Community Services
For Fiscal Years 2025/2026 & 2026/2027
16
100-310-695513 Concerts - 24,034 34,000 19,000 19,000
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 2,428,347 2,499,375 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,144,470 1,152,257 1,266,599 1,079,792 1,112,042 MATERIALS, SUPPLIES, & SERVICES 1,336,839 1,348,040 1,419,241 1,348,555 1,387,333 TOTALS 2,481,309 2,500,298 2,685,840 2,428,347 2,499,375 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
695000 Community Assistance & Public Relations 7,000 7,000 - Funds for Neighborhood Events
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
20
695508 July Fourth Celebration 108,000 110,000
695509 Holiday Decorations 120,000 125,000
695510 Holiday Event Series 21,500 21,500
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
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 75,000 175,000 175,000 100-355-700255 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 1,495,000 1,574,500 100-355-720701 Parks Maintenance & Repairs 131,682 192,044 165,500 180,000 180,000 100-355-720702 Tree Maintenance 339,286 323,399 530,000 450,000 450,000 100-355-720730 Annual Weed Abatement Program 52,822 59,245 60,000 85,000 90,000 new account Facility Maintenance - - - 150,000 150,000
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 6,264,834 6,399,158 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 4,940,900 5,035,650 TOTALS 4,315,837 5,157,348 6,251,302 6,264,834 6,399,158 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 175,000 175,000
- 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 1,495,000 1,574,500 - Citywide landscaping and maintenance
720701 Parks Maintenance & Repairs 180,000 180,000
- Repair of fixtures, hardscape, equipment at park facilities 720702 Tree Maintenance 450,000 450,000
720730 Annual Weed Abatement Program 85,000 90,000
- Funds for abatement contractors on public and private parcels new acct Facility Maintenance & Repairs 150,000 150,000 - Repairs of mechanical, electrical, plumbing, and structural items at the Civic Center and Community Center/Sports Complex 910000 Equipment & Machinery 20,000 20,000
- As needed equipment, trailers, radars, machine parts
24
Public Works (Measure M2 MOE)
630000 MOE - Communiction 250 250
- Traffic signal communications
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 12,110,630 12,655,608 100-420-720821 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 144,942 186,781 225,000 200,000 210,000 100-420-910000 Furniture & Equipment 2,058 - 9,000 5,500 5,500 TOTAL EXPENDITURES 10,098,506 10,968,679 12,368,834 13,125,130 13,708,558 SUMMARY BY FUNCTION:
SALARIES & BENEFITS - - - - -
MATERIALS, SUPPLIES, & SERVICES 10,098,506 10,968,679 12,368,834 13,125,130 13,708,558 TOTALS 10,098,506 10,968,679 12,368,834 13,125,130 13,708,558 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 12,655,608 12,110,630 - 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 200,000 210,000
- 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 4,231,000 4,719,507 3,950,000 100-000-790650 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 4,241,000 3,960,000 City of Laguna Hills
General Fund Expenditure - Transfers Out to Other Funds For Fiscal Years 2025/2026 & 2026/2027
29
# Project Name
Estimated
7 Year Cost Funding Source Carryover FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 Future Gas Tax - HUTA - 1,200,000 - 1,600,000 - 1,600,000 - 1,600,000 Gas Tax - SB1 RMRA - 1,300,000 - 1,300,000 - 1,300,000 - 1,300,000 Total - 2,500,000 - 2,900,000 - 2,900,000 - 2,900,000
Project description:
Gas Tax - HUTA 166,014 150,000 150,000 - - - - -
- - - - - - - -
Total 166,014 150,000 150,000 - - - - -
Project description:
General Fund - 1,200,000 - - - - - -
OCTA Funds - 300,000 - - - - - -
Total - 1,500,000 - - - - - -
Project description:
General Fund - - 2,500,00 0 - - - - -
- - - - - - - -
Total - - 2,500,00 0 - - - - -
Project description:
General Fund - - - - - 1,350,000 - -
- - - - - - - -
Total - - - - - 1,350,000 - -
Project description:
600-251-950180 Santa Maria Avenue Rehabilitation 100,000 $ Gas Tax - HUTA - 100,000 - - - - - - Project description:
CDBG Funds - 250,000 250,000 250,00 250,000 0 250,00 250,000 0 250,000 General Fund - 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total - 300,000 300,000 300,00 300,000 0 300,00 300,000 0 300,000 Project description:
General Fund 125,000 - - - - - - -
- - - - - - - -
Total 125,000 - - - - - - -
Project description:
General Fund - 225,000 - - - - - -
- - - - - - - -
Total - 225,000 - - - - - -
Project description:
Measure M Project P - 974,199 - - - - - -
CARITS 244,320 - - - - - -
Total 244,320 974,199 - - - - - -
Project description:
600-251-950168
(168-L)
Moulton Parkway - Paseo de
Valencia Confluence Bypass $ 1,218,519
Traffic signal system improvements, including: fiber optic interconnect, battery backup, controller, PTZ cameras 600-251-950106 Citywide Concrete Repair Project 466,014 $ Replacement of sidewalk panels, curb and gutter, and curb ramps as the identified by City staff on an annual basis. $75,000 for Sidewalk and Transverse (curb and gutter elevations relative to sidewalk) Survey in FY 25-26 in Zones A & D, and FY 26-27 in Zones C & E.
Repaving eastbound Santa Maria Avenue, in conjunction with the City of Laguna Woods.
Replacement of green street name signs at signalized intersections with white lettering on black background, non-illuminated street name signs.
600-251-950182 Avenida de la Carlota Pavement
Rehabilitation $ 1,500,000
Proposed project to overlay Avenida de la Carlota between Lake Forest Drive and Los Alisos Boulevard. Timing dependent on Village at Laguna Hills project. Developer has been previously conditioned to overlay the roadway, but after the project is done. This project was identified in the City's 2022 Pavement Management Plan, but was deferred to the VALH project. 600-251-950183
600-251-950101 Citywide Local Street
Rehabilitation Project $ 11,200,000
The City's biennial street rehabilitation project.
For FY 25-26, select streets within Zones A&D and Zones C&E will be addressed ($2,500,000) For FY 27-28, select streets within Zones B&F, plus Moulton Parkway between SR-73 and Bridge (near Indian Hill Lane) will be addressed.
Proposed project to overlay La Paz Road from I-5 to Alameda. This project was previously identified in the City's 2024 Pavement Management Plan.
Moulton Parkway Pavement
Rehabilitation $ 2,500,000
Proposed project to overlay Moulton Parkway from south City limit to Glenwood. This project was previously identified in the City's 2022 Pavement Management Plan, but was deferred due to lack of funding. 600-251-950185 La Paz Road Pavement
Rehabilitation $ 1,350,000
600-251-950170 Access Ramps 2,100,000 $
$250,000 CDBG Grant for Construction; $50,000 for Design and Construction Management 600-251-950153 Internally Illuminated Street Name
Sign Replacements $ 125,000
600-251-950113 Citywide Street Name Sign
Replacements $ 225,000
Replacement of non-illuminated, pole-mounted street name signs throughout the City at the recommendation of the ECBC. 1
Measure M Project P - 663,547 - - - - - -
CARITS 165,887 - - - - - -
Total 165,887 663,547 - - - - - -
Project description:
Measure M Project P - 599,99 6 - - - - - -
CARITS 149,999 - - - - - - -
Total 149,999 599,996 - - - - - -
Project description:
Measure M Project P - 381,31 4 - - - - - -
CARITS 95,329 - - - - - - -
Total 95,329 381,314 - - - - - -
Project description:
Measure M Project P - 473,689 - - - - - -
CARITS 118,422 - - - - - - -
Total 118,422 473,689 - - - - - -
Project description:
Measure M Project P - - - - - - - -
CARITS 426,043 - - - - - - -
Total 426,043 - - - - - - -
Project description:
Federal Funding - 140,00 0 4,860,000 - - - - -
Measure M Env. Cleanup - - 2,000,00 0 - - - - -
General Fund - - 200,00 0 - - - - -
Total - 140,000 7,060,000 - - - - -
Project description:
General Fund 29,097 - - - - - - -
- - - - - - - -
Total 29,097 - - - - - - -
Project description:
Quimby Act Funds 2,000,000 2,000,000 - - - - - -
- - - - - - - -
Total 2,000,000 2,000,000 - - - - - -
Project description:
General Fund - 150,00 0 - - - - - -
- - - - - - - -
Total - 150,000 - - - - - -
Project description:
General Fund - 225,00 0 - - - - - -
- - - - - - - -
Total - 225,000 - - - - - -
Project description:
600-254-950403 Storm Drains / Slope Repairs 29,097 $
Carryover funds for addressing any storm drain or slope repairs that arise. 600-251-950168 Traffic Signal Improvements
Coordination $ 426,043
Placeholder for matching funds for yet-to-be-developed traffic signal improvement projects funded by Measure M2 RTSSP (Project P), which may include Oso Parkway, Lake Forest Drive, and Moulton Parkway. Carryover represents amount available that is not earmarked for other projects.
600-252-950241 4,000,000 $
Cabot Road Regional Traffic Signal
Synchronization Project (RTSSP) $ 476,643
$ 150,000
600-251-950168
(168-P)
La Paz Road Regional Traffic Signal
Synchronization Project (RTSSP) $ 592,111
Traffic signal system improvements, including: fiber optic interconnect, battery backup, controller, PTZ cameras Paseo de Valencia Active
Transportation Enhancements 600-251-950191 $ 7,200,000
Project for constructing Class IV Bikeway on Paseo de Valencia and Cabot Road, new parking and drop off zone in front of Valencia Elementary, new medians and parkway areas, traffic signal improvements at La Paz/Paseo de Valencia.
Replacement of park signage at 9 City parks to match the anticipated new signage in CIP 241.
Playground renovation and other identified improvements for Cabot, El Conejo, MacKenzie, San Remo, Veeh Ranch Parks. 600-252-950244 Replacement of Park Signage
(9 Parks)
600-253-950303 Moulton Median Islands $ 225,000
Park Rehabilitation Projects
(Cabot, El Conejo, MacKenzie, San
Remo, Veeh Ranch)
Request is for construction of a refuge lane at Mandeville and Moulton Parkway. 600-251-950168
(168-M)
Alicia Parkway Regional Traffic
Signal Synchronization Project $ 829,434
Traffic signal system improvements, including: fiber optic interconnect, battery backup, controller, PTZ cameras Traffic signal system improvements, including: fiber optic interconnect, battery backup, controller, PTZ cameras 600-251-950168
(168-N)
Avenida de la Carlota Regional
Traffic Signal Synchronization $ 749,995
Traffic signal system improvements, including: fiber optic interconnect, battery backup, controller, PTZ cameras 600-251-950168
(168-O)
2
General Fund 525,000 - - - - - - -
- - - - - - - -
Total 525,000 - - - - - - -
Project description:
MNWD Reimbursement Fu - 380,00 0 - - - - - -
General Fund - 200,00 0 - - - - - -
Total - 580,000 - - - - - -
Project description:
General Fund - 486,00 0 - - - - - -
MWDOC Turf Rebate Prog - 28,000 - - - - -
Measure M2 - Comp. Gran - 600,00 0 - - - - - -
Total - 1,114,00 0 - - - - - -
Project description:
General Fund - - 110,00 0 - - - - - MWDOC Turf Rebate Prog - - - - - - - - Measure M2 - Comp. Gran - - 440,00 0 - - - - - Total - - 550,00 0 - - - - - Project description:
General Fund - - 50,000 - 50,000 - - -
MWDOC Turf Rebate Prog - - - - - - - -
Measure M2 - Comp. Gran - - 200,00 0 - 200,00 0 - - -
Total - - 250,00 0 - 250,00 0 - - -
Project description:
General Fund 210,000 - 790,00 0 - - - - -
- - - - - - - -
Total 210,000 - 790,00 0 - - - - -
Project description:
General Fund - - 250,00 0 - - - - -
- - - - - - - -
Total - - 250,00 0 - - - - -
Project description:
General Fund 57,000 470,000 - - - - - -
- - - - - - - -
Total 57,000 470,000 - - - - - -
Project description:
General Fund - 300,00 0 - - - - - -
- - - - - - - -
Total - 300,00 0 - - - - - -
Project description:
General Fund - 750,00 0 - - - - - -
- - - - - - - -
Total - 750,00 0 - - - - - -
600-255-950540 $ 750,000
Associated costs with the installation of 3/5 Marines art installation at the Civic Center. 600-255-950520 $ 300,000
Installation of new pathway lighting, replacement of switchgear, replacement and/or leveling of Christy boxes to prevent shorting or electrical fires.
600-255-950513 Community Center Renovations 527,000 $
Carpeting on second floor and tower room, and stairways ($170k) Paint ($120k)
Wallpaper ($150k)
Public Works Corporation
Yard/Storage Facility
Community Center Electrical
Upgrades
600-255-950510 3/5 Marines Art Installation at the
Civic Center $ 250,000
600-253-950318 $ 525,000
Construction of a new electronic message board at Alicia Parkway and Paseo de Valencia. 600-253-950309 $ 580,000
Ridge Route Drive Bioswale (CIP
414) $ 550,000
Construction of a new bio-swale within unimproved right-of-way on Ridge Route Drive west of Santa Vittoria in the open space area.
600-254-950412 Water Quality Improvements $ 500,000
Construction of a new bio-swale on the perimeter of Clarington Park.
Installation of irrigation and landscaping within the unimproved median island on Laguna Hills Drive near Paseo de Valencia. 600-255-950505 Civic Center Improvements $ 1,000,000
Carpeting, paint, wallpaper, plumbing upgrades, stucco repairs at Civic Center.
Laguna Hills Drive Median
Landscape Improvements
Electronic Message Board at
Alicia/Paseo de Valencia
600-254-950414
Placeholder for future ECP grant application for catch basin debris screens and pipe connector screens. 600-254-950413 Clarington Park Bioswale (CIP 413) 1,114,000 $ 3
Project description:
General Fund 67,000 175,000 - - - - - -
- - - - - - - -
Total 67,000 175,000 - - - - - -
Project description:
Grand Totals 41,800,85 $ 6 4,379,111 13,771,745 11,850,000 3,200,000 4,550,00 550,000 0 3,200,00 300,000 0 $ 41,800,856
$ -
General Fund 1,013,09 7 4,231,000 3,950,000 50,000 100,00 1,400,00 0 0 50,000 50,000 Gas Tax - HUTA 166,014 1,450,000 1,600,00 150,000 0 - 1,600,00 0 - 1,600,00 0 Gas Tax - RMRA - 1,300,00 0 - 1,300,00 0 - 1,300,00 0 - 1,300,00 0 Measure M - Comp. Grant - 3,692,745 2,640,00 0 - 200,00 0 - - - CDBG - 250,00 0 250,000 250,00 250,000 0 250,00 250,000 0 250,000 CARITS 1,200,00 0 - - - - - - -
MWDOC Turf Rebate Prog - 28,000 - - - - - -
MNWD Reimbursement Fu - 380,00 0 - - - - - -
Quimby Act Funds 2,000,00 0 2,000,000 - - - - - -
Federal Funding - 140,00 0 4,860,000 - - - - -
OCTA Funds - 300,00 0 - - - - - -
Total 4,379,111 13,771,745 11,850,000 3,200,000 4,550,00 550,000 0 3,200,00 300,000 0 - - - - - - - -
Construction of a new corporation yard at Aliso Hills Drive and Alicia Parkway. Concept includes construction of a barn and paved driveway.
600-255-950514 Sports Complex Renovations $ 242,000
Installation of pickleball court in lieu of existing roller hockey rink. 4