ATTACHMENT A
Proposed Fiscal Year 2022/2023 Operating and CIP
Budget
City of Laguna Niguel
Operating & Capital
Improvement Budget
PRELIMINARY
2022-2023
Fiscal Year
www.cityoflagunaniguel.org
CITY OF LAGUNA NIGUEL,
CALIFORNIA
PROPOSED OPERATING AND
CAPITAL IMPROVEMENT BUDGET
FISCAL YEAR 2022‐2023
Prepared by the Finance Department
In Collaboration with:
Tamara S. Letourneau
City Manager
Justin J. Martin
Deputy City Manager
Jacki Scott
Public Works Director
Elaine Gennawey
Mayor
Sandy Rains Fred Minagar Kelly Jennings Rischi Paul Sharma Mayor Pro Tem Council Member Council Member Council Member Tamara S. Letourneau
City Manager
Justin J. Martin
Deputy City Manager
Ron Rivera Kevin G. Ennis
Parks & Recreation Director City Attorney
Capt. Virgil Asuncion Jonathan Orduna
Chief of Police Services Community Development Director Eric Hendrickson Jacki Scott
Finance Director Public Works Director
Cover photos courtesy of Nichole McDaniel Photography
CITY EXECUTIVE STAFF
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
CITY OFFICIALS
Mayor and City Council
City of Laguna Niguel Mission Statement:
The City of Laguna Niguel is committed to providing a vibrant quality of life for all residents, businesses and visitors in a safe, beautiful and involved community.
City of Laguna Niguel Vision Statement:
The City of Laguna Niguel is dedicated to preserving a safe, flourishing and community‐oriented environment through thoughtful engagement, financial responsibility, and a commitment to innovation.
City of Laguna Niguel Values:
Integrity
Excellence
Innovation
Security
Quality
Service
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32 36
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APPENDIX
CAPITAL IMPROVEMENT PROGRAM…....................................................................................................
Non-departmental & I.T.................................... .................................................................................. .
Public Safety Department.................................. .................................................................................
Community Development Department…......................... ................................................................... .
Public Works Department….............….................... ...........................................................................
Parks and Recreation Department….…........................ ......................................................................
Gas Tax Fund…...................................................................................................................................... .
Measure M2 Fund…................................................................................................................................
AB2766 AQMD Fund…........................................................................................................................... .
Senior Transportation Fund…..................................................................................................................
Supplemental Law Enforcement Services Fund...................................................................................... .
CDBG Fund.............................................................................................................................................
Miscellaneous Grants Fund…..................................................................................................................
Classification of Funds……………………………………………………………………………………………… Financial Reserves Policy…...........……………………………………………………………………………… City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
TABLE OF CONTENTS
CITY MANAGER'S BUDGET MESSAGE.................................................................................................... .
GENERAL INFORMATION
Organizational Chart………………………………………………………………………………………………… City of Laguna Niguel Profile……………………………………………………………………………………… Budget Glossary……………………..........................…………………………………………………………… Strategic Plan Executive Summary……………………………………………………………………………… Summary of Full Time Personnel………………………………………………………………………………… Finance Department…..….................................... ..............................................................................
FINANCIAL SUMMARIES
Capital Improvement Program Fund............................... .........................................................................
Vehicle Replacement Fund......................................................................................................................
Administration Department................................. ................................................................................ .
Summary of Sources and Uses by Fund...…..........................................................................………… … General Fund Summary….....……………………………………………………………………………………… General Fund Revenue Detail….........…………………………………………………………………………… General Fund Expenditures
City Council….....................................................................................................................................
City Clerk Office...…..........................................................................................................................
City Attorney's Office…......…............................ .................................................................................
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Honorable Mayor, Members of the City Council and Citizens of Laguna Niguel,
I am pleased to present the Fiscal Year 2022-2023 Operating and Capital Improvement Budget for the City of Laguna Niguel.
This year’s budget motto is “Rise Above.” Through visionary planning, sustained residential and economic growth, and preservation of open space, Laguna Niguel continues to expand its reputation as a truly remarkable place to live, work, play and get involved. We truly are a City of choice for residents, businesses, and visitors. Our fiscal hea lth is a direct result of effective financial management practices, and a commitment to sensible spending, and intentional saving.
Decades of visionary leadership has provided Laguna Niguel resi dents many benefits. Well- maintained transportation systems, parks, trails and other recr eational amenities, and state of the art public facilities are just a few of the areas that highligh t the results of smart planning and thoughtful decision making. This all adds up to a beautiful and vibrant city that truly “Rises” above the rest.
The FY 2022-23 budget was built with the intention and commitment to continue “Rising Above”, and it reflects the high-quality and diverse level of services that are provided to the citizens of Laguna Niguel. The results of this ongoing commitment to “Rise Above” include excellence in public safety, infrastructure tha t is sustainable, well-built, and meticulously maintained, a welcoming business environment with healthy economic development opportunity, and beautiful public facilities, parks and trails.
The City and this budget continue to be guided by the City’s adopted Strategic Plan. The Strategic Plan continues to provide specifi c goals and strategies that gu ide our decision making and it is these goals that have once again been utilized to develop the FY 2022-2023 budget.
City of Laguna Niguel Strategic Plan Goals
Goal 1: Public Safety
Goal 2: Fiscal Sustainability
Goal 3: Open Space & Environmental Preservation
Goal 4: Infrastructure and Technology
Goal 5: Economic and Community Development
Goal 6: Communication and Community Outreach
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Fiscal sustainability is the goal that the community was built on and this continues to be a pillar of immense pride. Without this, none of the other goals and objec tives that are identified in the adopted Strategic Plan are attainable. The City’s long-standing commitment to fiscal sustainability is the key reason that Laguna Niguel is able to “Rise Above” while continuing to provide essential infrastructure, programs and services, while at the same time s aving money for emergencies and important capital projects, without taking on any debt. This philosophy and approach remain intact and have resulted in the ability to “Rise Above” in all areas o f public service delivery in Laguna Niguel.
The FY 2022-2023 Operating and Capital Improvement Budget is ba lanced at $60 million.
Moreover, this budget does not utilize the City’s General Fund reserves to fund any operating or capital needs.
Overall, the focus of this budget is to efficiently and effectively:
Carry out the goals and objectives identified in the adopted Strategic Plan; Provide the highest-quality essential services and programs to the community; Maintain the City’s existing infrastructure; and,
Plan for the future through the ongoing update to the City’s General Plan.
BUDGET PHILOSOPHY & OBJECTIVES
The budget philosophy and objectives are guided by the goals se t by the City Council in the Strategic Plan. Specifically, the development of the annual Ci ty Operating Budget and Capital Improvement Program is guided by the following conservative fin ancial practices and philosophies:
Balanced General Fund revenues and operating expenditures;
The General Fund budget includes an operating contingency reser ve to cover unanticipated revenue losses, expenditure increases and mid-year budget adjustments;
If necessary, General Fund Reserves could be utilized for specific capital improvement projects and/or multi-year projects that do not have another funding source; and,
Through the end of calendar year 2024, is the use of Federal funding from the American Rescue Plan Act (ARPA) to be utilized for qualifying capital improvement projects and one-time eligible expenses.
These budgetary practices, coupled with the City’s Financial Reserves Policy, have served the City well for many years, resulting in its ability to continually “Rise Above.”
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The proposed FY 2022-2023 General Fund Budget is operationally balanced. This budget includes one-time capital outlay costs for the completion of several capital projects. These projects include:
Residential Resurfacing Program for Zones 3 & 4;
Marina Hills Drive Rehabilitation Project;
Chapparosa Park Synthetic Turf Replacement;
Crown Valley Parkway Wall Improvements;
City Council Chambers Improvements;
Traffic Signal Synchronization Projects; and,
Marina Hills Park Improvements.
These projects will be funded through the American Rescue Plan Act (ARPA) Federal funding and other Special Revenue Funds, like Gas Tax and Measure M2. T here are no General Fund reserves being used for capital projects in FY 2022-2023.
FISCAL OVERVIEW
FY 2022-23 Total Reven
ue
The proposed FY 2022-2023 City Budget estimates revenue from all funds, including transfers in, to be $67.7 million. The breakdown of total revenue for FY 2022-23 is shown in the table below.
Total Budget Revenue FY 2022-2023 Revenue
Revenue (All Funds) $58.1 million
Transfers In $ 9.6 million
TOTAL REVENUE $67.7 million
The
proposed FY 2022-23 total revenue is a $7.6 million increase from the previous year’s adopted budget. This increase is predominantly due to the increased property taxes, sales taxes, gas taxes, and Measure M2 revenues. This re venue projection is conservativ e in nature and is in-line with the City’s principles on fiscal planning and forecasting.
General Fund Revenue
The City remains fortunate that General Fund revenues have cont inued to be stable through the pandemic. In fact, the City experienced growth in the main revenue categories: property taxes, sales taxes, and Community Development revenues. The Fiscal Yea r 2022-23 General Fund revenues are projected to be $48.98 million.
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General Fund
Revenue
FY19-20
(Actuals)
FY 20-21
(Actual)
FY 21-22
(Projected)
FY 22-23
(Proposed)
Total Revenue $44,183,014 $45,763,032 $48,306,487 $48,980,246
The two largest General Fund revenue sources are property tax and sales tax. The FY 2022-2023 revenue projections for these revenue sources are explained below.
Property Tax:
Property tax revenue is the City ’s largest source of funding. I t is common for property tax revenue to increase 2% - 4% annually, which the City has experienced through the past several years. The pandemic had very little impact on the assessed valuations of properties in the City.
Real estate in the community h as remained strong, including bot h price points of new sales and quantity of sales.
With the pandemic continuing to move behind us, this budget includes a property tax revenue increase of $639,494 (2.54%) over the FY 2021-22 estimate of $2 5.2 million. As such, property tax revenues are estimated to be $25.8 million in FY 2022-23.
Sales Tax:
Due to the pandemic, the City cautiously expected Sales Tax revenues to decline. Fortunately, a reduction in this revenue category did not materialize. In fa ct, the City experienced the highest-ever Sales Tax collection in Fiscal Year 2020-21 with r eceipts totaling $13.1 million.
This was due to a myriad of reasons, including federal stimulus funds infused into the economy, inflationary pressures on the price of taxable goods, and a well-diversified local economy.
Sales Tax revenue has remained strong in Fiscal Year 2021-22 and is expected to grow heading into Fiscal Year 2022-23. The largest growth is forecasted to b e in the categories of Autos & Transportation, General Consumer Goods, and State and County Po ols. The City is projected to receive $13.8 million in FY 21-22 and is conservatively budgeting to receive $14.3 million in FY 22-23.
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Expenditures
This budget includes many important and exciting projects and p rograms that positively impact the community and meet objectives set forth in the Strategic Plan. These include:
Implementation of Park Needs Assessment Recommendations; Implementing New Public Safety Monitoring Technology; Conducting Open Space and Environmental Public Education; Enhanced the Neighborhood Watch Volunteer Program;
Enhanced Engagement with Homeowners Associations in the City; Enhanced Maintenance at the Niguel Botanical Preserve; Conducting an Active Transportation Study; and,
Continuation of the General Plan Update.
The FY 2022-23 Budget includes $375,000 to fund the second year of work on a comprehensive General Plan Update, which is i dentified as an objective in the Strategic Plan. This update is planned as a multi-year effort with a total cost estimate of $1.5 million. In addition to completing the second phase of the General Plan update, the goals include completing: the trails master plan update, design guidelines update, Federal Building Area Land Use Study, and building code local amendments.
All of the community traditions and celebrations that are so well known in Laguna Niguel are set to return this year, including, but not limited to a summer con cert series that features eight dates, the Holiday Parade, the 4
th of July fireworks celebration, the Sea Country Festival, and the beloved Veteran and Military focused events. All of these events are all included in this budget.
A continued focus on addressing deferred maintenance is also on ce again built into this budget, with approximately $14 million of funding allocated to the Public Works department. This General Fund allocation supports the City’s building and facility maint enance, parks maintenance, trail maintenance, landscaping, engineering, and environmental services. With the return of patrons to our facilities and public spaces for in-person services and pro grams, it is imperative that the City continue to improve and maintain City Hall, Sea Country Senior and Community Center, the Skate Park, the Aquatics Center and the Crown Valley Community Center.
The FY 2022-23 budget includes 64 full-time positions. This is an increase of 1 position from the previously approved 63 positions. A Planning Technician is bein g proposed in the Community Development Department. This is considered an entry level position and will save the City money by eliminating the need for a more costly Contract Assistant Planner.
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General Fund Reserves
The proposed FY 2022-23 budget does not utilize any General Fun d reserves and instead this budget includes putting funds into reserves from the operating budget.
The City of Laguna Niguel’s reserve policy states that the City is to “maintain a reserve for financial and economic uncertain ty equal to no less than 50% of annual General Fund operating expenditures.” The projected General Fund Reserve balance for June 30, 2022 is $47.6 million as shown in the chart below.
At the end of FY 2022-2023 the General Fund reserve balance is projected to be $48.7 million.
Fiscal Year
Operating
Expenditures
50% of Operating
Expenditures
General Fund
Reserves (Fund
Balance at Fiscal
Year End)
% of Reserves
Compared to
Operating
Expenditures
2020-2021 $39.3 million $19.7 million $46.3 million 117% 2021-2022 $46.7 million $23.4 million $47.6 million 102% 2022-2023 $47.7 million $23.9 million $48.7 million 102%
Even though the City is projected to have reserves equaling 102 % of General Fund Expenditures at the end of FY 2022-23, it is critical that the City continue to build upon its strong fiscal foundation by putting money back into reserves each year for em ergencies or one-time capital expenditures. This budget inc ludes $750,000 as a specific set aside of funds to be put back into reserves. It is a goal to put additional operating funds back into reserves on an annual basis as part of the budget process.
Retirement Costs
The City currently has $9.4 million of net pension liability with the California Public Employees’ Retirement System (CalPERS). To reduce the liability, the City Council established a Section 115 Trust in early 2020. Since then, the City Council has funded a total of $1 million into this trust account.
The City continues to pay the ongoing annual CalPERS payments. The FY 2022-23 Budget includes allocating an additional $350,000 funds to this trust, which is a priority that is identified in the Strategic Plan.
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In Fiscal Year 2020-21, CalPERS investments rebounded from the market losses incurred in Fiscal Year 2019-20. CalPERS reported a 21.3% investment return for Fiscal Year 2020-21, with assets as of June 30, 2021 totaling $469 billion. Assuming a 7% discou nt rate, the statewide Public Employees Retirement Fund held an 82% funded status as of June 30, 2021. As a point of comparison, the funded status was 70.6% as of June 30, 2020. W hile this increase in overall funding percentage is a positive, we continue to budget conservatively should the discount rate not be realized in the coming year.
CAPITAL IMPROVEMENT PROGRAM (CIP)
The Strategic Plan identifies Infrastructure as a priority, and as we look to Laguna Niguel’s future and strive to improve the quality of life for our citizens, it is vital that we continue to provide well designed and maintained infrastructure and amenities.
This year’s CIP places a priority on continuing to address deferred maintenance on capital assets, maintaining existing infrastructure, addressing City street needs, and completing critical projects.
The proposed FY 2022-2023 Capital Improvement Program totals $9 .4 million. The general categories and proposed capital appropriations for new projects for FY 2022-2023 are listed below:
Capital Expenditures Proposed FY 2022-2023 Budget
Streets & Roads $ 7,564,316
Neighborhood Parks $ 1,550,000
Buildings & Facilities $ 300,000
TOTAL $ 9,414,316
A variety of funding sources support the capital plan, includin g funds such as Measure M2, AQMD, Gas Tax, CDBG, other grants and Federal American Rescue Plan Act (ARPA) funding.
Several of these project expenditures are one-time project costs that are eligible to utilize Federal funding from the ARPA. The City received approximately $4.4 mi llion in FY 2020-21 and an additional $4.4 million in FY 2021-22 in ARPA funds that will b e used for capital projects. The proposed budget includes allocating $2.15 million of ARPA funds in FY 2022-23. After this allocation, approximately $2.6 million of ARPA funds will be remaining for future usage.
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CONCLUSION
Overall, I am pleased to report that we continue to “Rise Above” and build upon our healthy fiscal foundation here in Laguna Niguel. I anticipate FY 2022-23 to be full of hope, optimism, celebration, and progress.
The City remains committed to co ntinuing the tradition of maint aining strong financial policies, transparency, adding efficiencies, providing essential public s ervices, and maintaining infrastructure to make it attractive for all residents, businesses and visitors. Maintaining the City’s strong financial position while providing the most efficient and effective services to the community remains a top priority. We remain committed to ensuring continu ed fiscal strength and managing expenditure growth to keep the cost of services low.
Laguna Niguel has much to be proud of. We are the sixth safest city in the state and one of the most beautiful cities in the region. This budget will continue to build upon these key attributes as well as many others that will p ropel us on our continued path t o “Rise Above.” The community will continue to be well protected and masterfully maintained so that the superior level of life here in Laguna Niguel will continue to be realized by all members of the community.
I would like to thank the Mayor and City Council for their guid ance and support throughout the year. This budget was a collabora tive effort that involved emp loyees at all levels of the organization: City Manager’s Offi ce; department directors and t heir department budget liaison staff, Human Resources staff, and all of the employees of the City who have contributed.
A special thanks to Finance Director, Eric Hendrickson, and the Finance Department team who spent many hours preparing this detailed budget document.
This budget continues to not only maintain, but to build upon, the City’s long-term financial sustainability by providing high quality, cost-effective services and programs that are reflective of Laguna Niguel’s commitment to serve our citizens and to “Rise Above.”
Respectfully submitted,
T a m a r a S . L e t o u r n e a u
C i t y M a n a g e r
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
CITY OF LAGUNA NIGUEL PROFILE
Laguna Niguel is a 14.72 square mile planned community in South Orange County, California and is located halfway between Los Angeles and San Diego. It is surrounded by the cities of Aliso Viejo, Dana Point, Laguna Beach, Laguna Hills, Mission Viejo and San
Juan Capistrano. It is a General Law city with
municipal elections in November of even
numbered years.
The City’s residents enjoy a strong retail and
commercial environment. Seventy two percent
(72%) of Laguna Niguel’s 26,187 housing units
are owner occupied.
Existing and planned use of Laguna Niguel’s
9,456 acres includes 3,549 acres residential,
276 acres commercial, 223 acres mixed uses,
222 acres public/institutional facilities and 3,650
acres designated to parks and open space. Over
one-third of Laguna Niguel is designated as open space. This s ignificant amount of open space is one of the key features defining the character and urban form of the City. The City has two community parks, 23 neighborhood parks, three mini-parks, one dog park, two county regional parks, two small county parks, and a skate park.
The name “Laguna Niguel” is derived from the Spanish word “Lagu na,” which means lagoon, and the word “Nigueli,” which was the name of a Juaneno Indian village once located near Aliso Creek. In 1821, California became Mexican territory and many rancheros were formed in Southern California, including Rancho Niguel.
During this period, Rancho Niguel was primarily used as a sheep ranch. The first private landowner of the area was Juan Avila, a resident of San Juan
Capistrano, who obtained land through a
Mexican land grant in 1842. Juan Avila was
also successful in re-establishing his title to
the land after California became US territory in
1848 and remained the owner of “Rancho
Niguel” until 1865.
In 1895, the “Rancho Niguel” land became
part of the Moulton Company, a company that
would eventually control over 19,000 acres of
local ranch land.
The genesis of today’s Laguna Niguel was the
establishment of the Laguna Niguel
Corporation in 1959 by Cabot, Cabot and
Forbes, making it one of the first master
1 planned communities in California. The firm of Victor Gruen and Associates was retained to develop a detailed community plan for the approximately 7,100- acre site. Land sales started to occur in 1961 in Monarch Bay and Laguna Terrace subdivisions. Avco Community Developers, Inc. acquired the Laguna Niguel Plan in 1971 and initiated development as set forth in the original Master Plan.
During the early years of development in Laguna Niguel, the Laguna Niguel Homeowners Association, later to become the Laguna Niguel Community Council, served in an adviso ry capacity to the Orange County Board of Supervisors on land use issues.
In 1986, Laguna Niguel residents, looking for local governance, took the first step toward cityhood by forming a Community Services District. Three years later, on November 7, 1989, 89% of the voters favored incorporation and on December 1, 1989, Laguna Niguel became the 29th city in Orange County. 2 The City of Laguna Niguel adopted its first‐ever strategic plan in 2020, which included a planning process to set goals and priorities for its future. Through the strategic planning process, the City created a blueprint for the future and developed a plan to accomplish its determined direction. The Strategic Plan defines current and future needs, established goals and strategies, and the City's mission statement, vision statement, and guiding values. The Strategic Plan is updated annually by the City Council and City Executive staff members.
A collaborative process was used to create the strategic plan.
T h r o u g h o u t t h e p r o c e s s , a v a r i e t y o f s t a k e h o l d e r s w e r e involved, including City residents, business owners, Council Members, commissioners, committee members, department
heads, and staff. The process included the preparation of an environmental scan, a strategic plan survey, and a workshop to discuss the City's goals for the future. The City's success in 2021 has furthered the achievement of the goals established by the City Council. This 2022 strategic plan update reflects new and modified strategies and timelines to ensure those goals are achieved.
Laguna Niguel 2050: The Pursuit of Happiness Strategic Plan contains the following elements:
OrganizaƟonal mission, vision, and values.
Six goals
Strategies for each goal
ImplementaƟon acƟon plan
3 GOAL 1: PUBLIC SAFETY
Maintain current service levels
Neighborhood Watch (apartment/mulƟ‐family housing)
Share resources with surrounding communiƟes
Increase technology monitoring capabiliƟes and hold technology surveillance community workshops Enhance community‐wide public safety messages
CPR training educaƟon in partnership with the OCFA
GOAL 2: FISCAL SUSTAINABILITY
Analyze and monitor current fee structure
Explore regional partnerships for cost savings
Explore opƟons for a Laguna Niguel community foundaƟon GOAL 3: OPEN SPACE AND ENVIRONMENTAL PRESERVATION
Take inventory of all components of open space
IdenƟfy potenƟal threats (environmental and legislaƟve mandates) Establish cross‐agency coordinaƟon and communicaƟon for City services Develop a 10‐year trails and open space, and maintenance plan Conduct open space and environmental public educaƟon
Conduct parks and recreaƟon master plan update
GOAL 4: INFRASTRUCTURE AND TECHNOLOGY
Conduct an energy efficiency evaluaƟon for all City faciliƟes Conduct a technology study for the use of technology on all City services Conduct an infrastructure study for all City faciliƟes Complete a Citywide park needs evaluaƟon study
Develop and implement smart ciƟes soluƟons
Conduct an acƟve transportaƟon study
GOAL 5: ECONOMIC AND COMMUNITY DEVELOPMENT
Redevelop the former county courthouse site
Create town center area and federal building area specific plans Study and assess federal building area land use
Update: trail master plan, local coastal program, design guidelines, general plan, wireless communicaƟons regulaƟons, and municipal/zoning code
ParƟcipate in regional planning efforts and monitor housing programs Business aƩracƟon/retenƟon/educaƟon and community/commercial stakeholder engagement Conduct water quality program inspecƟons and implement weed abatement and community development block grant programs
Annually monitor and report housing program data
Develop and implement addiƟonal concierge service programs GOAL 6: COMMUNICATION AND COMMUNITY OUTREACH
ConƟnue to enhance the City's use of social media
ConƟnue ongoing HOA outreach
Establish mulƟple communicaƟon strategies for community outreach Host quarterly community idea days
4 City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
ORGANIZATIONAL CHART
5 SUMMARY OF FULL TIME PERSONNEL
FY 18‐19 Actual FY 19‐20 Actual FY 20‐21 Actual FY 21‐22 Actual FY 22‐23 Proposed
CITY COUNCIL
Council Member 5.0 5.0 5.0 5.0 5.0 Executive Secretary 0.5 0.5 ‐ ‐ ‐ Management Analyst ‐ ‐ 0.5 0.5 0.5 TOTAL 5.5 5.5 5.5 5.5 5.5
ADMINISTRATION
City Manager 1.0 1.0 1.0 1.0 1.0 Deputy City Manager 1.0 1.0 1.0 1.0 1.0 Human Resources Manager ‐ ‐ ‐ ‐ 1.0 IT Network Administrator 1.0 ‐ ‐ ‐ ‐ Senior Management Analyst 0.5 ‐ 1.0 1.0 ‐ Executive Secretary 0.5 0.5 ‐ ‐ ‐ Management Analyst 2.0 2.0 1.5 1.5 1.5 TOTAL 6.0 4.5 4.5 4.5 4.5 CITY CLERK
City Clerk 1.0 1.0 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 1.0 1.0 TOTAL 2.0 2.0 2.0 2.0 2.0
FINANCE
Finance Director 1.0 1.0 1.0 1.0 1.0 Finance Manager 1.0 1.0 1.0 1.0 1.0 Purchasing Manager 1.0 1.0 1.0 1.0 1.0 Senior Accountant 1.0 1.0 1.0 ‐ ‐ Accountant ‐ ‐ ‐ 1.0 1.0 Senior Account Clerk 1.0 1.0 1.0 1.0 1.0 Account Clerk 1.0 1.0 1.0 1.0 1.0 TOTAL 6.0 6.0 6.0 6.0 6.0 PUBLIC SAFET
Y
Emergency Preparedness Coordinator 1.0 1.0 1.0 1.0 1.0 Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 2.0 2.0 2.0 2.0 2.0 COMMUNITY DEVELOPMENT
Community Development Director 1.0 1.0 1.0 1.0 1.0 Development Services Manager 2.0 1.0 1.0 1.0 1.0 Grading Engineer 1.0 1.0 ‐ ‐ ‐ Senior Planner 2.0 2.0 3.0 3.0 3.0 Associate/Assistant Planner 3.0 3.0 1.0 2.0 2.0 Planning Technician ‐ ‐ ‐ ‐ 1.0 Code Compliance Inspector 2.0 2.0 2.0 2.0 2.0 Administrative Secretary 1.0 1.0 ‐ ‐ 1.0 Executive Secretary ‐ ‐ 1.0 1.0 ‐ Secretary 1.0 1.0 ‐ ‐ ‐ TOTAL 13.0 12.0 9.0 10.0 11.0 PUBLIC WORKS
Public Works Director 1.0 1.0 1.0 1.0 1.0 Engineering Services Manager 1.0 1.0 1.0 1.0 1.0 Maintenance Services Manager ‐ ‐ ‐ 1.0 1.0 Senior Civil Engineer 1.0 1.0 ‐ 1.0 1.0 Environmental Programs Supervisor 1.0 1.0 ‐ ‐ ‐ Parks and Landscape Maintenance Superintendent 1.0 1.0 1.0 1.0
1.0 Street Maintenance Superintendent 1.0 1.0 1.0 1.0 1.0 Associate Civil Engineer 1.0 1.0 1.0 1.0 1.0 Assistant Civil Engineer 1.0 1.0 1.0 1.0 1.0 Building and Facilities Superintendent 1.0 1.0 1.0 ‐ ‐ Building and Facilities Supervisor ‐ ‐ ‐ 1.0 1.0 Building and Facilities Specialist 1.0 1.0 1.0 1.0 1.0 Senior Public Works Inspector 1.0 1.0 1.0 1.0 1.0 Senior Management Analyst 0.5 1.0 1.0 1.0 1.0 Management Analyst ‐ ‐ ‐ ‐ 1.0 Contracts Administrator ‐ 1.0 1.0 1.0 1.0 Public Works Inspector 1.0 1.0 1.0 1.0 1.0 6 Public Works Permit Technician 1.0 1.0 1.0 1.0 ‐ Engineering Technician 2.0 1.0 1.0 1.0 1.0 Landscape Maintenance Inspector 2.0 2.0 2.0 2.0 2.0 Maintenance Worker 2.0 3.0 3.0 2.0 2.0 Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 20.5 22.0 20.0 21.0 21.0 PARKS AND RECREATION
Parks and Recreation Director 1.0 1.0 1.0 1.0 1.0 Recreation Manager 1.0 1.0 1.0 1.0 1.0 Aquatics Supervisor 1.0 1.0 1.0 1.0 1.0 Recreation Supervisor 5.0 5.0 5.0 5.0 5.0 Recreation Coordinator 7.0 10.0 8.0 8.0 8.0 Recreation Clerk 1.0 1.0 1.0 ‐ ‐ Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 17.0 20.0 18.0 17.0 17.0 TOTAL BUDGETED POSITIONS 72.0 74.0 67.0 68.0 69.0 TOTAL BUDGETED POSITIONS (less City Council) 67.0 69.0 62.0 63.0 64.0 7
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Fiscal Year 2022 2023
Summary of Sources and
Uses by Fund
Estimated
Fund Balance
June 30, 2022
Estimated
Revenues Transfers In Estimated
Expenditures Transfers Out
Estimated
Fund Balance
June 30, 2023
100 General Fund 47,578,823 48,980,246 ‐ 47,688,332 180,000 48,690,737 210 Gas Tax 2,014,231 3,210,676 ‐ 1,195,650 3,485,000 544,257 220 Measure M2 1,651,964 1,533,292 ‐ 176,292 3,000,000 8,964 250 AB 2766 ‐ AQMD 170,698 88,000 ‐ 84,790 ‐ 173,908 253 Senior Transportation 371,431 81,000 ‐ 75,000 ‐ 377,431 255 Supplemental Law Enforc. 23,500 150,500 ‐ 150,000 ‐ 24,000 275 CDBG ‐ 671,752 ‐ 92,436 579,316 ‐ 287 Miscellaneous Grants ‐ 3,351,868 ‐ 1,001,868 2,350,000 ‐ 300 Capital Improvement Prog. 449,284 ‐ 9,414,316 9,414,316 ‐ 449,284 500 Vehicle Replacement ISF 540,657 3,000 180,000 180,700 ‐ 542,957 ALL FUNDS 52,800,588 58,070,334 9,594,316 60,059,384 9,594,316 50,811,538 Audited
Balance at
June 30, 2020
Audited
Balance at
June 30, 2021
Estimated
Balance at
June 30, 2022
Estimated
Balance at
June 30, 2023
Non‐Spendable:
Deposits and Prepaid Items 698,381
75,745 100,000 100,000
Restricted:
Pension Liability ‐ 115 Trust 153,013 692,039 1,000,000 1,350,000 Committed:
Financial and Economic Uncertainty 20,250,975 19,669,431 23,392,358 23,844,166 Compensable Accrued Unused Vacation and Sick Leave 218,558 303,597 350,000 375,000 Other Post‐Employment Benefits (OPEB) 1,488,656 1,635,928 1,750,000 1,850,000 Crown Valley Park Master Plan 3,400,000 ‐ ‐ ‐ Deferred Maintenance, Capital Assets, & Infrastructure
‐ 75% to Streets 11,595,471 17,715,300 15,477,349 15,616,179 ‐ 25% to Other Capital Assets 3,865,157 5,905,100 5,159,116 5,205,393 Assigned:
Departmental Operations ‐ 349,953 350,000 350,000 TOTALS 41,670,211 46,347,093 47,578,823 48,690,737 Description of Reserves/Fund Balance
GENERAL FUND RESERVES
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
SUMMARY OF SOURCES AND USES BY FUND
8 Fiscal Year 2022 2023
General Fund Summary
2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
REVENUE SUMMARY
SALES TAXES 12,229,918 13,135,671 13,886,701 14,340,827 PROPERTY TAXES 23,584,278 24,630,701 25,196,506 25,836,000 OTHER TAXES 642,533 898,939 925,285 925,000 FRANCHISE FEES 2,245,919 2,336,240 2,278,700 2,305,000 INTEREST INCOME 873,698 39,026 310,000 350,000 FINES & FORFEITURES 335,094 295,071 500,000 545,000 C.D.D. REVENUE 2,597,284 2,216,042 3,485,538 2,944,490 PUBLIC WORKS REVENUE 287,172 309,716 283,400 298,400 PARKS & RECREATION REVENUE 674,633 465,417 888,537 984,310 MISCELLANEOUS REVENUE 712,486 1,423,635 204,870 451,219 TOTAL REVENUE 44,183,014 45,750,457 47,959,537 48,980,246 TRANSFERS IN ‐ 12,575 346,950 ‐ TOTAL REVENUES & TRANSFERS IN 44,183,014 45,763,032 48,306,487 48,980,246 EXPENDITURE SUMMARY
CITY COUNCIL 251,910 202,145 290,535 310,426 ADMINISTRATION 1,542,099 1,134,981 1,246,678 1,362,534 CITY CLERK 327,481 428,725 393,284 452,149 CITY ATTORNEY 414,889 394,174 425,000 400,000 FINANCE 1,141,204 1,108,484 1,086,307 1,138,398 NON‐DEPARTMENTAL & I.T. 912,387 1,431,753 2,862,645 3,037,961 PUBLIC SAFETY 15,590,706 15,842,348 16,842,322 17,445,787 COMMUNITY DEVELOPMENT 3,334,503 3,315,216 4,410,180 4,253,851 PUBLIC WORKS 11,879,822 11,485,834 14,608,545 14,058,718 PARKS & RECREATION 5,106,962 3,995,203 4,619,218 5,228,508 TOTAL EXPENDITURES 40,501,961 39,338,865 46,784,715 47,688,332 TRANSFERS OUT 19,457,401 1,747,285 290,041 180,000 TOTAL EXPENDITURES & TRANSFERS OUT 59,959,362 41,086,150 47,074,757 47,868,332 REVENUE OVER/(UNDER) EXPENDITURES (15,776,348) 4,676,882 1,231,730 1,111,914 BEGINNING FUND BALANCE 57,446,559 41,670,211 46,347,093 47,578,823 ENDING FUND BALANCE 41,670,211 46,347,093 47,578,823 48,690,737 REVENUE OVER/(UNDER) EXPENDITURES 1,111,914
DEPOSIT INTO CITY'S 115 PENSION TRUST (350,000)
COMMITMENT TO INCREASING RESERVES (750,000)
REMAINING UNENCUMBERED BALANCE 11,914
SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 10,068,692 9,553,627 10,620,003 11,550,402 MATERIALS, SUPPLIES, & SERVICES 30,433,269 29,785,238 36,164,712 36,137,930 TRANSFERS OUT 19,457,401 1,747,285 290,041 180,000 TOTALS 59,959,362 41,086,150 47,074,757 47,868,332 City of Laguna Niguel
General Fund Summary
For Fiscal Year 2022‐23
9 Fiscal Year 2022 2023
General Fund Revenues
Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐06‐3000 SALES AND USE TAX 12,229,918 13,135,671 13,886,701 14,340,827 SALES TAXES 12,229,918 13,135,671 13,886,701 14,340,827 100‐06‐3010 PROPERTY TAXES ‐ SECURED 15,905,493 16,659,497 17,096,404 17,525,000 100‐06‐3011 PROPERTY TAXES ‐ UNSECURED 491,650 507,820 594,794 620,000 100‐06‐3012 PROPERTY TAXES ‐ SUPPLEMENTAL 333,460 336,088 205,055 175,000 100‐06‐3013 PROPERTY TAXES ‐ PUBLIC UTILITY 196,876 217,196 212,533 215,000 100‐06‐3014 PROPERTY TAXES ‐ HOMEOWNER'S RELI 82,399 80,565 78,785 77,000 100‐06‐3015 PROPERTY TAXES ‐ OTHER 48,519 48,389 42,600 44,000 100‐06‐3020 PT IN LIEU OF VLF 6,525,881 6,781,146 6,966,335 7,180,000 PROPERTY TAXES 23,584,278 24,630,701 25,196,506 25,836,000 100‐06‐3030 REAL PROPERTY TRANSFER TAX 555,161 811,775 800,000 800,000 100‐06‐3040 TRANSIENT OCCUPANCY TAX 34,544 39,259 50,000 50,000 100‐06‐3100 MOTOR VEHICLE LICENSE FEE 52,828 47,905 75,285 75,000 OTHER TAXES 642,533 898,939 925,285 925,000 100‐06‐3200 FRANCHISE FEES ‐ COX & AT&T 1,088,512 1,032,324 975,000 950,000 100‐06‐3201 FRANCHISE FEES ‐ SDG&E 483,419 560,589 580,000 600,000 100‐06‐3202 FRANCHISE FEES ‐ SO CAL EDISON 120,888 138,495 133,700 145,000 100‐06‐3203 FRANCHISE FEES ‐ SO CAL GAS 140,335 154,321 140,000 150,000 100‐06‐3204 FRANCHISE FEES ‐ CR&R 412,767 450,512 450,000 460,000 FRANCHISE FEES 2,245,919 2,336,240 2,278,700 2,305,000 100‐06‐3700 INTEREST INCOME 896,944 251,044 310,000 350,000 100‐06‐3702 UNREALIZED GAIN/LOSS (26,260) (251,044) ‐ ‐ 100‐06‐3704 INTEREST INCOME ‐ RESTRICTED CASH 3,013 39,026 ‐ ‐ INTEREST INCOME 873,698 39,026 310,000 350,000 100‐10‐3400 MOTOR VEHICLE FINES 229,607 187,792 360,000 370,000 100‐10‐3402 CITATIONS 105,487 107,279 140,000 175,000 FINES & FORFEITURES 335,094 295,071 500,000 545,000 100‐20‐3820 MISCELLANEOUS REVENUE ‐ ‐ ‐ 41,500 100‐21‐3312 PLANNING FEES 102,606 101,514 40,000 95,000 100‐21‐3315 TRAFFIC IMPACT FEES ‐ ‐ 350,000 ‐ 100‐21‐3316 PLANNING PROFESSIONAL SERVICES 315,222 ‐ 602,310 170,000 100‐21‐3710 RENTS ‐ CELL TOWERS 366,507 372,529 386,628 399,790 100‐21‐3820 MISCELLANEOUS REVENUE ‐ ‐ 200 200 100‐22‐3310 BUILDING & SAFETY FEES 1,714,178 1,565,207 1,950,000 2,100,000 100‐22‐3311 GRADING & HYDROLOGY FEES 42,457 101,403 40,000 2,000 100‐22‐3313 GRADING, HYDROLOGY & SOIL REIMB. 39,134 68,163 108,000 123,000 100‐22‐3314 FIRE ADMINISTRATION FEES 135 81 200 200 100‐22‐3820 MISCELLANEOUS REVENUE 75 2 200 200 100‐25‐3402 CITATIONS & WEED ABATEMENT REIM B 16,970 7,142 8,000 12,600 COMMUNITY DEVELOPMENT REVENUE 2,597,284 2,216,042 3,485,538 2,944,490 100‐29‐3180 RECYCLING PROGRAM 16,623 16,325 16,500 16,500 100‐29‐3320 ENCROACHMENT FEES 207,113 196,575 200,000 200,000 City of Laguna Niguel
General Fund Revenue Detail
For Fiscal Year 2022‐23
10 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐29‐3321 TRANSPORTATION FEES 5,571 4,080 4,000 4,000 100‐29‐3820 MISCELLANEOUS REVENUE ‐ 2,080 ‐ 5,000 100‐31‐3820 MISCELLANEOUS REVENUE 336 897 400 400 100‐35‐3820 MISCELLANEOUS REVENUE 14,988 18,546 12,500 12,500 100‐38‐3820 MISCELLANEOUS REVENUE 42,541 71,212 50,000 60,000 PUBLIC WORKS REVENUE 287,172 309,716 283,400 298,400 100‐40‐3820 MISCELLANEOUS REVENUE 21 13 ‐ ‐ 100‐41‐3340 CLASSES 43,217 26,384 57,000 57,000 100‐41‐3341 CAMPS 11,536 1,620 33,000 136,440 100‐41‐3342 SPECIAL EVENTS 44,738 14,040 21,605 92,205 100‐41‐3343 PARK/POOL/FIELD RENTALS 600 8,100 ‐ ‐ 100‐41‐3345 ROOM RENTALS ‐ ‐ 51,000 64,352 100‐41‐3349 CONCESSIONS 4,271 3,415 ‐ ‐ 100‐41‐3820 MISCELLANEOUS REVENUE 523 ‐ ‐ ‐ 100‐41‐3840 CONTRIBUTIONS 3,600 ‐ 5,000 5,000 100‐42‐3340 CLASSES 44,833 57,706 94,000 83,000 100‐42‐3343 PARK/POOL/FIELD RENTALS ‐ 3,065 ‐ 11,320 100‐42‐3346 DAILY ADMISSION FEES 50,991 65,758 162,540 66,000 100‐42‐3347 ANNUAL PASSES ‐ 9,195 ‐ 9,000 100‐42‐3820 MISCELLANEOUS REVENUE 128 ‐ ‐ 6,004 100‐43‐3340 CLASSES 3,900 ‐ ‐ 2,000 100‐43‐3341 CAMPS 1,810 ‐ ‐ 3,996 100‐43‐3342 SPECIAL EVENTS 2,665 555 2,250 2,250 100‐43‐3346 DAILY ADMISSION FEES 17,420 9,683 12,722 21,280 100‐43‐3347 ANNUAL PASSES 38,755 17,958 24,585 44,255 100‐43‐3348 EQUIPMENT RENTALS 437 190 250 558 100‐43‐3349 CONCESSIONS 2,911 160 1,800 4,020 100‐45‐3340 CLASSES ‐ ‐ ‐ 900 100‐45‐3342 SPECIAL EVENTS ‐ ‐ 3,060 ‐ 100‐45‐3343 PARK/POOL/FIELD RENTALS 144,256 156,110 120,000 130,000 100‐45‐3344 LIGHTING FEES 97,739 95,456 110,000 120,000 100‐49‐3340 CLASSES 71,972 688 61,600 62,730 100‐49‐3342 SPECIAL EVENTS 23,733 ‐ 2,125 4,400 100‐49‐3345 ROOM RENTALS 42,486 (4,680) 51,000 51,000 100‐49‐3347 ANNUAL PASSES 6,030 ‐ 1,000 6,600 100‐49‐3820 MISCELLANEOUS REVENUE 323 ‐ 74,000 ‐ 100‐49‐3840 CONTRIBUTIONS 15,740 ‐ ‐ ‐ PARKS & RECREATION REVENUE 674,633 465,417 888,537 984,310 100‐06‐3140 OPERATING GRANTS 97,404 1,300,322 ‐ 169,549 100‐06‐3190 MANDATED CLAIMS ‐ SB90 6,780 ‐ 5,000 ‐ 100‐06‐3205 BUS BENCH FEES 113,427 16,000 32,000 119,000 100‐06‐3345 ROOM RENTALS 1,675 (475) 800 1,000 100‐06‐3710 RENTS ‐ CHAMBER OF COMMERCE 23,170 23,170 23,170 23,170 100‐06‐3820 MISCELLANEOUS REVENUE 415,341 18,002 135,000 130,000 100‐10‐3190 MANDATED CLAIMS ‐ SB90 30,405 54,397 2,500 2,500 100‐24‐3300 CHARGES FOR SERVICES 5,788 97 6,000 5,000 100‐99‐3950 INSURANCE RECOVERIES 18,497 12,122 400 1,000 MISCELLANEOUS REVENUE 712,486 1,423,635 204,870 451,219 TOTAL GENERAL FUND REVENUES 44,183,014 45,750,457 47,959,537 48,980,246 11
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Fiscal Year 2022 2023
General Fund Expenditures
CITY COUNCIL
Description
The City Council is the legislative body of the City. The five‐ member Council is responsible for setting the overall goals of the City, establishing policies, programs, and ordinan ces that protect the quality of life for the community.
The City Council protects the City's financial security through the adoption of the annual budget, promotes communication between the City and its residents, protects the interests of the City by serving on regional boards that have an impact on Laguna Niguel citizens, and maintains a working knowledge of State and Federal issues affecting the City of Laguna Niguel.
Prior Year Accomplishments
City Grant Funding: The City Council awarded grant funding in Community Services/Cultural Arts, Special Event, School‐Based Activities.
Commissions, Boards, and Committees: The City Council interview ed applicants for the City's various Commissions and Committees and made new appointments and reappointments. Approved amendments to the City's existing programs to provide residents' resources and programs in a COVID‐19 safe environment.
Allocated $340,936 in CDBG funding to Family Assistance Ministries, Camino Health Center, South County Outreach, Age Well Senior Services, YMCA of Orange County, Fair Housing Council of Orange County, and Mercy House Living Centers to assist residents impacted by the pandemic. Deposited $350,000 into the Section 115 Trust account to reduce future pension liability. Participated on various local and regional boards advocating for local control and fiscal responsibility. Continued to establish policies and provide direction to staff safeguarding the City of Laguna Niguel's mission, vision, and values.
Completion of performance evaluation for the City Manager. Strategic Plan Update: Conducted annual workshop and adopted strategies to ensure progress towards completion of City's six key goal areas.
Adopted a balanced Operating Budget for fiscal year 2021‐2022 during the COVID‐19 pandemic. Created "Your Ideas Matter!" initiative in line with Goal 6 of the strategic plan. Adopted Resolution No. 2021‐1367 supporting the Veterans Cemetery of Orange County. Adopted Resolution No. 2021‐1374 tri‐partisan local land use initiative. Hosted a 10‐year anniversary event, celebrating the City Hall of Laguna Niguel. Live in‐person Veterans Day ceremony held at Sea Country Senior Center. C o ‐ h o s t e d th e M a y o r ' s S t a t e o f t h e C i t y E v e n t a t t h e C r o w n V a l ley Community Center, bringing together county and community leaders.
Human Trafficking Town Halls, featuring guest speakers and resource booths. Emergency Preparedness Fair, featuring City partners throughout the community and open to all residents. Mayor's Leadership Volunteer Breakfast, bringing non‐profit organization leaders together to collaborate. Created the Volunteer of the month program, honoring community volunteers. Adopted Resolution No. 2022‐1379, raising awareness and support for OC law enforcement to tackle the opioid crisis.
Updated City Council policies for 2022 year.
12 Council Member
(Mayor)
Council Member
(Mayor Pro Tem)
Council Member
Council Member
Council Member
Management Analyst (.5)
13 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐01‐4000 SALARIES ‐ FULL‐TIME 42,912 12,652 48,708 52,422 100‐01‐4010 COUNCIL COMPENSATION/STIPEND 24,000 24,800 24,000 24,000 100‐01‐4030 RETIREMENT 12,387 1,853 5,158 5,227 100‐01‐4031 HEALTH/LIFE/VISION INSURANCE 10,215 4,305 13,932 14,429 100‐01‐4032 DISABILITY INSURANCE 281 49 295 302 100‐01‐4033 WORKERS COMPENSATION 251 417 ‐ ‐ 100‐01‐4034 SOCIAL SECURIT Y 2,456 2,240 2,542 2,596 100‐01‐5040 CLOTHING & PERSONNEL SUPPLIES 144 1,355 500 1,250 100‐01‐5050 COMMUNICATIONS 553 1,580 ‐ ‐ 100‐01‐5060 COMMUNITY ORGANIZATION GRANT S 54,671 53,960 60,000 75,000 100‐01‐5185 MEDIA OUTREACH 22,450 19,683 39,400 35,700 100‐01‐5440 MEMBERSHIPS & DUES 54,920 68,635 68,000 68,000 100‐01‐5460 OFFICE SUPPLIES 1,217 649 500 500 100‐01‐5463 OUTREACH MATERIALS 58 625 ‐ ‐ 100‐01‐5500 PRINTING & MAILING 4,270 2,743 2,500 6,500 100‐01‐5720 TRAINING, MEETINGS & CONFERENCE S 13,384 3,859 20,000 20,000 100‐01‐5750 MILITARY SUPPOR T 4,585 547 4,000 4,000 100‐01‐7250 OFFICE FURNITURE/EQUIPMEN T 2,578 1,088 1,000 500 100‐01‐7300 CELL PHONES 577 1,105 ‐ ‐ TOTALS 251,910 202,145 290,535 310,426 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 92,501 46,316 94,635 98,976 MATERIALS, SUPPLIES, & SERVICES 159,409 155,829 195,900 211,450 TOTALS 251,910 202,145 290,535 310,426 City of Laguna Niguel
General Fund Expenditure ‐ City Council
For Fiscal Year 2022‐23
14 Account Description Total
01‐5040 CLOTHING AND PERSONNEL SUPPLIE S 1,250
Increase this year due to two new Councilmembers taking office ‐ Various City apparel, such as shirts and jackets for City Council Members 01‐5060 COMMUNITY ORGANIZATION GRANTS 75,000
Increase this year due to increased applicant pool in the community ‐ Contributions towards grants, sponsorships, events, clubs, and programs 01‐5185 MEDIA OUTREACH 35,700
‐ Production and programming of the Laguna Niguel Government Access Channel and costs associated with recording and broadcasting City Council meetings, in‐person and virtual special events, State of the City, ceremonies and functions 01‐5440 MEMBERSHIP & DUES 68,000
‐ Memberships and dues related to the Association of California Cities, International Council of Shopping Centers, League of California Cities, Local Formation Commission, Orange County Council of Governments, and Southern California Association of Governments
01‐5460 OFFICE SUPPLIES 500
‐ General office supplies supporting the needs of the City Council 01‐5500 PRINTING & MAILING 6,500
Increase this year due to two new Councilmembers taking office ‐ Printing of letterhead, envelopes, business cards, forms, portraits, plaques 01‐5720 TRAININGS, MEETINGS & CONFERENCE S 20,000
‐ League of CA Cities Annual Conference, League of CA Cities New Mayors Academy, Legislative Advocacy travel and meetings, International Council of Shopping Centers Convention, one‐day or less meetings and mileage, Hosted meetings, Meet the Mayor events
01‐5750 MILITARY SUPPOR T 4,000
‐ Expenses related to the Military Support Committee's activities 01‐7250 OFFICE FURNITURE/EQUIPMEN T 500
‐ Costs associated with the purchase of furniture and equipment City of Laguna Niguel
General Fund Expenditure ‐ City Council
For Fiscal Year 2022‐23
15 ADMINISTRATION DEPARTMENT
Description
The Administration Department implements the policies and progr ams adopted by the City Council. To accomplish this, the Administration Department works with the City Council and staff to develop an overall vision for the future of the community and helps provide leadership to implement the vision. The Administration Department also assists the City Council in developing new policies and decision‐making by identifying and analyzing issues, providing City Council with relevant information, and implementing City Counci l decisions on time and within budget. The Administration Department works directly with the Finance Department to ensure the continued financial health of the City by developing a recommended Operating Budget and Capital Improvement Program.
The Administration Department directs, coordinates, and administers the overall operations of the City, and ensures that departments run efficiently and effectively. The departme nt also responsible for maintaining effective communications with the community, employees, organizations, city governments, the region, state, and nation.
Prior Year Accomplishments
Communications and Community Outreach: Continued enhancement and increased use of City’s social media platforms, website, and mobile app while implementing new technologies and practices for improved efficiencies.
Completed comprehensive survey of 128 Laguna Niguel HOA’s, resu lting in an approved action for annual engagement.
Full‐Time Recruitments: Oversaw 10 successful full‐time recruitments. Homelessness Outreach and Diversion Services through the City’s Partnership with Mercy House: 38 clients served; 97 services provided; 32 resources, referrals and linkages provided; 12 clients moved from the streets to housing, shelter or institutional care.
Improved Overall Efficiency:
o Introduced the Wellness Wednesday Program and completed Financia l W e l l n e s s S e r i e s f o r C i t y employees.
o Provided the City’s monthly Health and Wellness Employee Newsletter, electronically. o Continued use of the Employee Intranet to enhance internal communication. o Conducted a variety of virtual trainings for City employees. Effectively administered safe workplace requirements to remain compliant with all federal, state and local guidelines in response to COVID‐19 (coronavirus).
Hosted vaccination booster clinic at Sea Country Senior and Community Center. Awarded winner of the CJPIA Risk Reduction Award.
Completed labor negotiations with OCEA Bargaining Unit. Prepared and adopted Personnel Rules and Regulations. Submitted letters of support/opposition for 15 bills, in line with the City’s adopted legislative platform. Continually recommended policy for City Council consideration. Implemented State Mandated Trash & Recycling Compliance Program. Reengaged the Employee Recognition Committee.
Awarded the City Manager’s Leadership Award on a quarterly basis. Held 12 employee engagement activities.
16 City Manager
Deputy City Manager
Management Analyst (.5)
Human Resources Manager
Management Analyst (Communications)
Deputy City Clerk
City Clerk
17 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐02‐4000 SALARIES ‐ FULL‐TIME 636,064 617,499 716,393 782,591 100‐02‐4002 SALARIES ‐ PART‐TIME 58,474 128,589 47,000 60,000 100‐02‐4003 SALARIES ‐ OVER‐TIME ‐ 3,669 ‐ ‐ 100‐02‐4030 RETIREMENT 55,701 54,192 62,076 65,918 100‐02‐4031 HEALTH/LIFE/VISION INSURANCE 56,062 61,088 78,003 101,093 100‐02‐4032 DISABILITY INSURANCE 3,799 3,707 4,334 4,464 100‐02‐4033 WORKERS COMPENSATION 3,877 5,936 ‐ ‐ 100‐02‐4034 SOCIAL SECURIT Y 11,027 14,811 11,070 12,218 100‐02‐4035 OTHER EMPLOYEE BENEFITS 20,428 24,482 23,752 26,200 100‐02‐5040 CLOTHING & PERSONNEL SUPPLIES 111 639 1,000 1,000 100‐02‐5050 COMMUNICATIONS 3,238 2,555 ‐ ‐ 100‐02‐5080 COMPUTER SOFTWARE 26,492 625 5,000 5,000 100‐02‐5125 EDUCATIONAL REIMBURSEMENT PROGRAM 376 338 10,000 10,000 100‐02‐5140 EMPLOYEE RECOGNITION PROGRAM 27,771 10,373 20,000 20,000 100‐02‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 1,000 1,000 100‐02‐5440 MEMBERSHIPS & DUES 22,174 21,835 25,000 25,000 100‐02‐5460 OFFICE SUPPLIES 11,199 2,788 5,000 10,000 100‐02‐5500 PRINTING & MAILING 116 34 3,250 3,250 100‐02‐5510 PRINTING 22,600 1,288 ‐ ‐ 100‐02‐5610 EMPLOYMENT SERVICES 17,009 30,478 15,000 15,000 100‐02‐5640 RESOURCE MATERIALS 1,071 815 2,300 2,300 100‐02‐5660 SPECIAL EVENTS ‐ 3,450 10,000 15,000 100‐02‐5710 TRAINING & EDUCATION 5,265 2,480 ‐ ‐ 100‐02‐5720 TRAINING, MEETINGS & CONFERENCE S 26,634 5,826 25,000 25,000 100‐02‐6350 INTERNET/WEB SITE 25,188 24,214 29,500 30,000 100‐02‐6375 IT TECHNICAL SUPPOR T 263,945 ‐ ‐ ‐ 100‐02‐6425 LAGUNA NIGUEL LIBRARY SUPPOR T 16,961 8,542 30,000 30,000 100‐02‐6675 PERSONNEL CONSULTANTS 44,526 20,951 54,000 48,500 100‐02‐6725 PROFESSIONAL SERVICES‐OTHER 40,403 41,778 33,000 33,000 100‐02‐6775 LNCC BUSINESS AND COMMUNITY DIRECTOR Y 24,000 24,000 24,000 24,000 100‐02‐6780 LNCC SHOP LAGUNA NIGUE L 5,000 7,000 10,000 10,000 100‐02‐7050 COMPUTER SOFTWARE (CAPITAL OUTLAY) 1,969 ‐ ‐ ‐ 100‐02‐7225 NETWORK COMPUTER EQUIPMENT 6,789 ‐ ‐ ‐ 100‐02‐7250 OFFICE FURNITURE/EQUIPMEN T 103,473 10,972 1,000 2,000 100‐02‐7300 CELL PHONES 358 31 ‐ ‐ TOTALS 1,542,099 1,134,981 1,246,678 1,362,534 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 845,431 913,971 942,628 1,052,484 MATERIALS, SUPPLIES, & SERVICES 696,668 221,010 304,050 310,050 TOTALS 1,542,099 1,134,981 1,246,678 1,362,534 City of Laguna Niguel
General Fund Expenditure ‐ Administration
For Fiscal Year 2022‐23
18 Account Description Total
02‐5040 CLOTHING & PERSONNEL SUPPLIES 1,000
‐ Various City apparel, such as jackets and shirts
02‐5080 COMPUTER SOFTWARE 5,000
‐ ArchiveSocial software, Hootsuite software, EasyPrompter software 02‐5125 EDUCATIONAL REIMBURSEMENT PROGRAM 10,000
‐ Provides for reimbursing employees for educational endeavors 02‐5140 EMPLOYEE RECOGNITION PROGRAM 20,000
‐ Citywide employee recognition program events and efforts 02‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 1,000
‐ Maintenance of printers and other office equipment
02‐5440 MEMBERSHIP & DUES 25,000
‐ California Public Agency Compensation Survey, California Association of Public Information Officers, International City Manager Association, Laguna Niguel Chamber of Commerce, Liebert Cassidy Whitmore Consortium, Municipal Management Association of Southern California, Orange County City Manager Association, Orange County Human Resources Consortium
02‐5460 OFFICE SUPPLIES 10,000
Increase this year due to consolidation of Office Supplies from City Clerk's department 02‐5500 PRINTING & MAILING 3,250
‐ Business cards, outreach resources, publications, and other printed materials 02‐5610 EMPLOYMENT SERVICES 15,000
‐ Recruitment activities, advertising, interview expenses, fingerprinting, etc. 02‐5640 RESOURCE MATERIALS 2,300
‐ Subscription to various legal publications, labor law posters, State Code updates, and safety committee supplies
City of Laguna Niguel
General Fund Expenditure ‐ Administration
For Fiscal Year 2022‐23
19 02‐5660 SPECIAL EVENTS 15,000
‐ Costs associated with planned special events
02‐5720 TRAININGS, MEETINGS & CONFERENCES 25,000
‐ Human resources related seminars, specialized training, harassment prevention training, citywide Last Friday lunch events, ICMA annual conference, International Council of Shopping Centers convention, League of California Cities conference, League of California Cities City Managers conference
02‐6350 INTERNET/WEB SITE 30,000
‐ City Website annual hosting, City mobile app annual support, Joomag subscription social media advertising
02‐6425 LAGUNA NIGUEL LIBRARY SUPPORT 30,000
‐ Resources, such as books & equipment, at the Laguna Niguel Library 02‐6675 PERSONNEL CONSULTANTS 48,500
‐ Professional services related to investigations, labor relations, legal services 02‐6725 PROFESSIONAL SERVICES‐OTHER 33,000
‐ Special projects, studies, implementation of City Council initiatives, disaster recovery, website ADA compliance monitoring, Federal legislative advocacy svcs 02‐6775 LAGUNA NIGUEL CHAMBER OF COMMERCE DIRECTORY 24,000 ‐ Annual support for the Chamber's printing and mailing of their Directory 02‐6780 LAGUNA NIGUEL CHAMBER OF COMMERCE ‐ SHOP LAGUNA NIGUEL 10,000 ‐ Support to the Chamber for local business outreach and shop local efforts 02‐7250 OFFICE FURNITURE/EQUIPMENT 2,000
20 CITY CLERK OFFICE
Description
The City Clerk is the local official for elections, local legislation, the Public Records Act, the Political Reform Act, and the Brown Act (open meeting laws). Before and after the City Council takes action, the City Clerk ensures that actions are in compliance with all federal, state, and local statutes and regulations and that all actions are properly executed, recorded, and archived. The statutes of the State of California prescribe the basic functions and duties of the City Clerk, and the Government Code and Election Code provide precise and specific responsibilities and procedures to follow. The City Clerk's office is a service department with th e municipal government upon which the City Council, all City departments, and the general public rely for information regarding the operations and legislative history of the City.
Prior Year Accomplishments
Completed on‐board and transition for new Deputy City Clerk. Completed contract and began implementation of Laserfiche records management system. Conducted Citywide virtual training program to assist Staff Liaisons with conducting virtual City Commission and Committee meetings.
Completed recruitment for vacancies on City Commissions and Committees. Updated the Maddy List.
Administered oath to new Commission and Committee members. Conducted virtual Brown Act training.
Filed Form 700 for Council Members and City Staff.
Prepared agenda, agenda packets, and minutes for Regular and Special City Council meetings. Prepared agenda, agenda packets, and minutes for Investment, Banking and Audit Committee meetings. Fulfilled 167 Public Records requests.
Coordinated the special state recall election in September 2021. Assured compliance with records retention practices at all on‐site and off‐site facilities. 21 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐03‐4000 SALARIES ‐ FULL‐TIME 201,866 210,443 212,219 204,427 100‐03‐4002 SALARIES ‐ PART‐TIME ‐ 6,537 ‐ ‐ 100‐03‐4003 SALARIES ‐ OVER‐TIME 335 ‐ ‐ 1,000 100‐03‐4030 RETIREMENT 33,424 45,587 26,703 22,604 100‐03‐4031 HEALTH/LIFE/VISION INSURANCE 18,949 20,043 21,016 41,432 100‐03‐4032 DISABILITY INSURANCE 1,316 1,172 1,284 1,222 100‐03‐4033 WORKERS COMPENSATION 1,122 1,917 ‐ ‐ 100‐03‐4034 SOCIAL SECURITY 2,978 3,324 3,077 2,964 100‐03‐4035 OTHER EMPLOYEE BENEFITS 4,950 5,700 5,700 ‐ 100‐03‐5050 COMMUNICATIONS 285 ‐ ‐ ‐ 100‐03‐5080 COMPUTER SOFTWARE 1,667 ‐ 3,300 3,300 100‐03‐5130 ELECTIONS ‐ 50,247 ‐ 55,000 100‐03‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 2,225 1,947 7,000 7,000 100‐03‐5340 MAINTENANCE ‐ EQUIPMENT 1,091 1,248 ‐ ‐ 100‐03‐5440 MEMBERSHIPS & DUES 931 1,438 1,785 2,000 100‐03‐5445 MUNICIPAL CODE 6,193 5,719 10,000 10,000 100‐03‐5460 OFFICE SUPPLIES 4,043 2,634 7,000 ‐ 100‐03‐5479 PLAQUES/PRESENTATION SUPPLIES 1,788 3,307 3,000 3,000 100‐03‐5500 PRINTING & MAILING 458 60 1,200 1,200 100‐03‐5510 PRINTING ‐ 46 ‐ ‐ 100‐03‐5550 PUBLIC NOTICES 7,827 6,169 20,000 15,000 100‐03‐5580 RECORDS MANAGEMENT 30,324 60,626 65,000 76,000 100‐03‐5640 RESOURCE MATERIALS 460 ‐ 500 500 100‐03‐5710 TRAINING & EDUCATION 881 562 ‐ ‐ 100‐03‐5720 TRAINING, MEETINGS & CONFERENCES 1,043 ‐ 3,500 5,500 100‐03‐7250 OFFICE FURNITURE/EQUIPMENT 3,323 ‐ 1,000 ‐ TOTALS 327,481 428,725 393,284 452,149 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 264,941 294,723 269,999 273,649 MATERIALS, SUPPLIES, & SERVICES 62,540 134,002 123,285 178,500 TOTALS 327,481 428,725 393,284 452,149 City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2022‐23
22 Account Description Total
03‐5080 COMPUTER SOFTWARE 3,300
‐ Annson Business Solutions filing label system annual fees/supplies, Olympus Transcription Management System, miscellaneous software upgrades and licenses 03‐5130 ELECTIONS 55,000
‐ Cost of November 2022 election
03‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 7,000
‐ Leases and maintenance of printers and other office equipment 03‐5440 MEMBERSHIP & DUES 2,000
‐ Association of Records Managers & Administrators (ARMA), City Clerk's Association of California (CCAC), International Institute of Municipal Clerks (IIMC), National Notary Association
03‐5445 MUNICIPAL CODE 10,000
‐ Annual fee for municipal code updates on the website or codification services 03‐5479 PLAQUES/PRESENTATION SUPPLIE S 3,000
‐ Proclamation supplies, specialty paper, folders, glass frames 03‐5500 PRINTING & MAILING 1,200
‐ Business cards, certified mail, public records requests, and other print jobs 03‐5550 PUBLIC NOTICES 15,000
‐ Printing of legal notices
03‐5580 RECORDS MANAGEMEN T 76,000
Increase due to new Laserfiche records management software cost ‐ Outsourcing of scanning services for document imaging, off‐site electronic storage, retrieval of documents from Iron Mountain, Laserfiche 03‐5640 RESOURCE MATERIALS 500
‐ Subscriptions to local online newspapers for research, online legal resources 03‐5720 TRAINING, MEETINGS & CONFERENCE S 5,500
‐ City Clerk's Association of California conference, New Law and Election seminar City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2022‐23
23 CITY ATTORNEY’S OFFICE
Description
The City Attorney provides legal direction to the City Council and City staff, prepares necessary legal documents, and prosecutes or defends actions to which the City is party.
Prior Year Accomplishments
Reviewed, revised and approved over 160 agreements and amendments to agreements for the City’s Public Works and Community Development Departments.
Assisted the Community Development Department in the preparation of an Accessory Dwelling Unit Ordinance, Zoning Ordinance Update and in the preparation of the City’s Sixth Cycle Housing Element of the City’s General Plan.
Worked with the Public Works Department to draft, negotiate, revise and put in place a Cooperation Agreement with The Niguel Botanical Preserve for the use and operation of the Laguna Niguel Botanical Preserve.
Successfully resolved the City’s involvement in two lawsuits entitled: Nilsen v. Robinson and City of Laguna Niguel; and LAB Holding v. County of Orange.
Worked with the City Manager’s Office in the participation in, and execution of agreements, regarding the National Opioid Settlement.
Assisted the Finance Department in the preparation and adoption of an updated policy on computer generated signatures on City checks.
Assisted the Parks and Recreation Department with an updated Facility Use Policy for the Sea Country Senior and Community Center.
Researched and drafted staff reports, analysis, and an Ordinance on issues involving favoritism. Assisted City Staff in the drafting of staff reports and attachments and then in modifications to the City’s Municipal Code regarding the Military Support Committee.
24 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐04‐6450 LEGAL SERVICES 414,889 394,174 425,000 400,000 TOTALS 414,889 394,174 425,000 400,000 SUMMARY BY FUNCTION:
SALARIES & BENEFITS ‐ ‐ ‐ ‐ MATERIALS, SUPPLIES, & SERVICES 414,889 394,174 425,000 400,000 TOTALS 414,889 394,174 425,000 400,000 City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2022‐23
25 Account Description Total
04‐6450 LEGAL SERVICES 400,000
‐ Costs associated with legal services provided by the City Attorney's Office City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2022‐23
26 FINANCE DEPARTMENT
Description
The Finance Department is responsible for financial management, planning support, including periodic analysis, development of the City's operating budget, and assisting the P ublic Works Department in preparing the Five‐Year Capital Improvement Program. The department also administers th e fiscal affairs of the City through maintenance of a general ledger; production of financial reports; collection and posting of revenues; payment of and accounting for obligations; payroll; preparation of the Comprehensive Annual Financial Report; preparation of other financial reports, such as the State Controller's Reports; and maintainin g custody and investment management of all City funds in accordance with State law and the City Investment Policy.
Prior Year Accomplishments
Continued to fund an irrevocable trust with PARS to address the City’s CalPERS retirement obligation. Worked to prepare a balanced budget for the 2022/2023 fiscal year. Assisted Administration with financial guidance amid the COVID‐19 crisis. Produced an “clean” audit for fiscal year ended June 30, 2021, with no audit findings.
27 Finance Director
Investment, Banking & Audit
Committee
Purchasing Manager
Finance Manager
Senior Account Clerk
Accountant
Account Clerk
28 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐05‐4000 SALARIES ‐ FULL‐TIME 607,945 659,788 672,463 692,418 100‐05‐4002 SALARIES ‐ PART‐TIME 18,411 181 ‐ ‐ 100‐05‐4030 RETIREMENT 97,292 100,903 78,731 78,096 100‐05‐4031 HEALTH/LIFE/VISION INSURANCE 76,072 90,960 90,711 110,407 100‐05‐4032 DISABILITY INSURANCE 3,861 3,686 4,068 4,108 100‐05‐4033 WORKERS COMPENSATION 3,783 5,510 ‐ ‐ 100‐05‐4034 SOCIAL SECURIT Y 9,294 10,405 9,751 10,040 100‐05‐4035 OTHER EMPLOYEE BENEFITS 3,540 5,700 5,700 5,700 100‐05‐5005 ARMORED CAR SERVICE 4,952 3,420 ‐ ‐ 100‐05‐5006 BANK MONITORING REPORTS 174 178 ‐ ‐ 100‐05‐5007 BANK/NSF CHARGES 1,892 969 1,800 3,300 100‐05‐5025 CAFR AWARD/INFORMATION 3,905 4,105 ‐ ‐ 100‐05‐5040 CLOTHING & PERSONNEL SUPPLIES ‐ 356 ‐ ‐ 100‐05‐5045 COMMITTEE/COMMISSION STIPENDS 900 650 1,000 1,000 100‐05‐5050 COMMUNICATIONS 810 196 ‐ ‐ 100‐05‐5230 INTEGRATED ACCOUNTING SYSTEMS 63,338 53,237 52,000 55,000 100‐05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 500 500 100‐05‐5440 MEMBERSHIPS & DUES 1,589 1,051 1,270 1,300 100‐05‐5460 OFFICE SUPPLIES 5,005 2,824 4,000 3,500 100‐05‐5470 PAYROLL PROCESSING 64,831 49,824 55,600 62,000 100‐05‐5500 PRINTING & MAILING 77 ‐ 300 300 100‐05‐5510 PRINTING 85 637 ‐ ‐ 100‐05‐5640 RESOURCE MATERIALS 429 249 5,000 5,000 100‐05‐5645 SAFEKEEPING SERVICES 7,876 8,184 9,000 8,000 100‐05‐5710 TRAINING & EDUCATION 1,214 1,500 ‐ ‐ 100‐05‐5720 TRAINING, MEETINGS & CONFERENCES 555 595 7,500 7,000 100‐05‐6300 INDEPENDENT AUDIT 41,540 33,834 43,913 45,229 100‐05‐6550 MANDATED CLAIMS 7,750 9,500 9,500 9,500 100‐05‐6725 PROFESSIONAL SERVICES‐OTHER 113,605 59,491 32,500 35,000 100‐05‐7250 OFFICE FURNITURE/EQUIPMENT 482 552 1,000 1,000 TOTALS 1,141,204 1,108,484 1,086,307 1,138,398 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 820,197 877,133 861,424 900,769 MATERIALS, SUPPLIES, & SERVICES 321,007 231,352 224,883 237,629 TOTALS 1,141,204 1,108,484 1,086,307 1,138,398 City of Laguna Niguel
General Fund Expenditure ‐ Finance
For Fiscal Year 2022‐23
29 Account Description Total
05‐5007 BANK/NSF CHARGES 3,300
‐ Miscellaneous bank fees and charges
05‐5045 COMMITTEE/COMMISSION STIPENDS 1,000
‐ Investment, Banking & Audit Committee stipends
05‐5230 INTEGRATED ACCOUNTING SYSTEMS 55,000
‐ Tyler Incode accounting system support and maintenance 05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 500
‐ Costs associated with purchase/replacement of printers, scanners, equip. 05‐5440 MEMBERSHIP & DUES 1,300
‐ Membership with CSMFO and GFOA
05‐5460 OFFICE SUPPLIES 3,500
05‐5470 PAYROLL PROCESSING 62,000
‐ ADP payroll processing service and support
05‐5500 PRINTING & MAILING 300
‐ Charges related to FedEx, UPS, etc. and overnight deliveries 05‐5640 RESOURCE MATERIALS 5,000
‐ Bauer Financial bank rating and monitoring reports, reports related to preparing the Annual Financial Report, publications, updates 05‐5645 SAFEKEEPING SERVICES 8,000
‐ Quarterly brokerage fee for US Bank's safekeeping service 05‐5720 TRAVEL, MEETINGS & CONFERENCES 7,000
‐ California Society of Municipal Finance Officers annual conference, Governmental Finance Officers Association workshops, other prof. development City of Laguna Niguel
General Fund Expenditure ‐ Finance
For Fiscal Year 2022‐23
30 05‐6300 INDEPENDENT AUDIT 45,229
‐ Costs for Davis Farr CPA to perform audit and prepare Annual Financial report 05‐6550 MANDATED CLAIMS 9,500
‐ Costs for consultant to prepare State mandated claims package 05‐6725 PROFESSIONAL SERVICES‐OTHER 35,000
‐ HdL sales tax services, Utility Cost Management services, actuarial work 05‐7250 OFFICE FURNITURE/EQUIPMENT 1,000
‐ Purchase/replacement of office furniture and equipment 31 NON-DEPARTMENTAL & I.T.
Description
This function accounts for those expenditures that cannot readily be allocated to any one department or that reflect jointly coordinated programs or projects. Expenditures include building supplies that have broad benefit and applicability, telephone service for City facilities, Internet and LAN service for City Hall, first aid supplies, insurance, office equipment leases and maintenance, office supplies used by all departments, postage, and property tax administration fees paid to the County of Orange.
32 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Non‐departmental
100‐06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIAB ‐ ‐ 684,257 796,288 100‐06‐5020 BUILDING SUPPLIES 5,881 8,919 20,000 16,000 100‐06‐5035 CITY ANNIVERSARIES 122,814 ‐ ‐ ‐ 100‐06‐5050 COMMUNICATIONS 52,710 56,458 ‐ ‐ 100‐06‐5100 CONTINGENCIES ‐ ‐ 277,962 315,000 100‐06‐5160 FIRST AID SUPPLIES 683 10,691 1,500 1,500 100‐06‐5220 INSURANCE 577,777 637,515 860,199 873,473 100‐06‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 14,318 13,633 25,000 25,000 100‐06‐5340 MAINTENANCE ‐ EQUIPMENT 4,910 4,956 ‐ ‐ 100‐06‐5440 MEMBERSHIPS & DUES 3,600 9,000 7,200 7,200 100‐06‐5460 OFFICE SUPPLIES 11,641 6,937 15,000 15,000 100‐06‐5500 PRINTING & MAILING 7,740 10,017 16,000 16,000 100‐06‐5510 PRINTING 3,483 10,308 ‐ ‐ 100‐06‐5530 PROPERTY TAX ADMIN FEES 104,028 113,669 110,000 115,000 100‐06‐5640 RESOURCE MATERIALS 2,802 410 3,000 1,500 Subtotal for Non‐departmental 912,387 882,513 2,020,118 2,181,961 Information Technology
100‐08‐5050 COMMUNICATIONS ‐ 957 135,000 210,000 100‐08‐5080 COMPUTER SOFTWARE ‐ 102,375 112,934 99,000 100‐08‐5460 OFFICE SUPPLIES ‐
6,492 10,000 15,000
100‐08‐6375 LAN TECHNICAL SUPPORT ‐ 357,504 362,084 492,000 100‐08‐6725 PROFESSIONAL SERVICES‐OTHER ‐ 32,926 120,000 ‐ 100‐08‐7225 NETWORK COMPUTER EQUIPMENT ‐ 30,086 49,163 30,000 100‐08‐7250 OFFICE FURNITURE/EQUIPMENT ‐ 18,920 43,346 10,000 100‐08‐7300 CELL PHONE EQUIPMEN T ‐ (19) 10,000 ‐ Subtotal for Information Technology ‐ 549,240 842,527 856,000 TOTALS 912,387 1,431,753 2,862,645 3,037,961 SUMMARY BY FUNCTION:
SALARIES & BENEFITS ‐ ‐ 684,257 796,288 MATERIALS, SUPPLIES, & SERVICES 912,387 1,431,753 2,178,388 2,241,673 TOTALS 912,387 1,431,753 2,862,645 3,037,961 City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2022‐23
33 Account Description Total
06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIABILITY PAYMENT 796,288 Starting in FY 21/22, this was a new account to Function 06. In prior years, this cost was allocated across all departments.
‐ Unfunded accrued liability (UAL) annual payment to CalPERS 06‐5020 BUILDING SUPPLIES 16,000
‐ Supplies, coffee, drinking water, kitchen items, miscellaneous office needs 06‐5100 CONTINGENCIES 315,000
‐ Any costs associated with emergencies or unforeseen circumstances 06‐5160 FIRST AID SUPPLIES 1,500
06‐5220 INSURANCE 873,473
‐ Unemployment insurance through the State of CA Employment Development Department, earthquake and flood insurance through Arthur Gallagher & Company, CalPERS health insurance administration fees, California Joint Powers Insurance Authority policy renewal, pollution insurance, property insurance (all‐risk, vehicles, mechanical breakdown), general liability insurance, and workers' compensation insurance
06‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 25,000
‐ Leases and maintenance of printers and other office equipment 06‐5440 MEMBERSHIP & DUES 7,200
‐ Employee use of YMCA facilities
06‐5460 OFFICE SUPPLIES 15,000
06‐5500 PRINTING & MAILING 16,000
‐ Replenishment of postage meter machine at City Hall and print jobs 06‐5530 PROPERTY TAX ADMIN FEES 115,000
‐ Administrative fee charged by County of Orange for property tax collection City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2022‐23
34 06‐5640 RESOURCE MATERIALS 1,500
‐ Miscellaneous subscriptions, newspapers, magazines
08‐5050 COMMUNICATIONS 210,000
‐ Cox Communications (internet, phone, cable TV for all City facilities), Verizon & Sprint (cellular phone service, mobile hotspots, other devices), GPS vehicle fees 08‐5080 COMPUTER SOFTWARE 99,000
‐ Barracuda email spam filter, cybersecurity/ransomware software, DocuSign, GoToMyPC software, Microsoft 365 subscription SSL certificates, domain registration, Veeam backup for Office 365, Veeam backup and replication for servers, ZOOM video conference platform
08‐5460 OFFICE SUPPLIES 15,000
08‐6375 LAN TECHNICAL SUPPORT 492,000
‐ Information Technology contract and support
08‐7225 NETWORK COMPUTER EQUIPMENT 30,000
‐ Computers, printers, servers, cables, network switches, hardware 08‐7250 EQUIPMENT 10,000
‐ Other miscellaneous equipment needs
35
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PUBLIC SAFETY DEPARTMENT
Description
The Public Safety function includes the Police Services and Emergency Preparedness programs, as well as Fire Protection Services.
Police services in Laguna Niguel are provided by contract with the Orange County Sheriff's Department (OCSD). Law enforcement protection is provided through patrol services, traffic enforcement, emergency operations services, community resource officers, investigative functions, and the volunteer Police Auxiliary Citizens Team (PACT).
Emergency Preparedness is responsible for developing and maintaining emergency preparedness programs that educate, recruit, and train interested community participants. This program ensures the ongoing readiness of the Emergency Operations Center and that City staff is adequately trained to activate, operate, and deactivate it.
Fire protection services are provided through Orange County Fire Authority (OCFA). The City is considered a Structural Fire Fund city, in which a portion of residents prop erty tax payments (approximately 10.48%) is directed straight to the OCFA to fund operations. The City benefits from this set‐up, as it has no further financial involvement with the OCFA. There are 3 fire stations in the City, with 12 p ost positions and an average of 36 employees. There are approximately 4,400 calls for service every year, with emergency medical services comprising about 75%.
Prior Year Accomplishments
Laguna Niguel is ranked #6 safest city in California according to SafeWise.com. Implemented Evidence‐based and Intelligence‐led policing. Re‐established the Adopt‐A‐School program.
Upgraded the conference room to function as an Emergency Operations Center. Added additional Behavioral Health Liaisons.
Established a contract for automated license plate readers. Added an Unmanned Aerial Vehicle (UAV).
Participated and provided security for events, injustice protest, concerts in the park, and the Holiday Parade. Conducted presentations, including, Junior Civic Workshop, Youth Committee, and E‐Bike Safety workshops. Attended numerous Neighborhood Watch meetings.
Conducted drug take back events and continued to promote our “in‐house” drug take back receptacle. Addition of the shedding bins at police services to prevent on identity theft and fraud. Conducted approximate two dozen car seat inspections. Met with Laguna Niguel School Principals for better communication and openness. Increased social media footprint for better messaging and transparency. Facebook, Instagram, and Nextdoor have increased to over 3000 followers in the fiscal year. Published Evacuation Route for areas throughout the city for public access. Enhanced programs within the Police Auxiliary Citizens Team. Additions of the Administrative Support, Bike Patrol, and Volunteer Surveillance Teams.
PACT Citizens Patrol generated 353 parking/handicap citations. PACT Bike Patrol rode 2,452 miles, 498 hours, reported 53 insta nces of graffiti, 13 instances of homeless activity, and educated 41 e‐bikers.
PACT Administrative Support received numerous e‐bike registrations, welcomed over 400 visitors in the front lobby, and volunteered at city events such as the Holiday Parade, Concerts in the Park, and Haunted Trails. 36 Law Enforcement Contract
Orange County Sheriff’s Department
Secretary
Emergency Preparedness
Coordinator
Military Support
Committee
37 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Police Services
100‐10‐4000 SALARIES ‐ FULL‐TIME 55,576 57,931 59,820 64,416 100‐10‐4002 SALARIES ‐ PART‐TIME 1,624 ‐ ‐ ‐ 100‐10‐4003 SALARIES ‐ OVER‐TIME 215 1,946 ‐ 2,000 100‐10‐4030 RETIREMENT 5,681 6,352 6,335 6,612 100‐10‐4031 HEALTH/LIFE/VISION INSURANCE 5,736 5,736 5,736 7,368 100‐10‐4032 DISABILITY INSURANCE 425 372 362 382 100‐10‐4033 WORKERS COMPENSATION 463 495 ‐ ‐ 100‐10‐4034 SOCIAL SECURITY 925 1,010 867 934 100‐10‐5008 BIOHAZARD CLEANUP 4,678 913 4,500 4,500 100‐10‐5020 BUILDING SUPPLIES 19,108 15,458 15,000 15,000 100‐10‐5040 CLOTHING & PERSONNEL SUPPLIES 9,700 9,128 15,000 10,000 100‐10‐5050 COMMUNICATIONS 6,821 6,082 ‐ ‐ 100‐10‐5080 COMPUTER SOFTWARE 149 93 1,000 1,000 100‐10‐5105 COUNTY AUTOMATED ID SYSTEM 37,056 35,220 30,672 29,898 100‐10‐5160 FIRST AID SUPPLIES ‐ ‐ 1,000 1,000 100‐10‐5260 LN CITIZENS POLICE ACADEMY 3,823 ‐ 10,000 10,000 100‐10‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 5,485 4,824 7,120 7,120 100‐10‐5340 MAINTENANCE ‐ EQUIPMENT 2,954 2,938 ‐ ‐ 100‐10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMENT 39,094 39,336 44,000 44,000 100‐10‐5440 MEMBERSHIPS & DUES 217 294 1,000 1,000 100‐10‐5450 NEIGHBORHOOD WATCH/CRIME PREVENT I 31,496 33,551 40,000 30,000 100‐10‐5460 OFFICE SUPPLIES 6,202 8,143 16,000 10,000 100‐10‐5465 PARKING CITATION SURCHARGE 33,138 33,503 45,000 45,000 100‐10‐5490 POLICE AUXILLIARY CITIZEN TEAM 4,355 16,087 20,000 10,000 100‐10‐5500 PRINTING & MAILING ‐ 152 7,300 2,000 100‐10‐5510 PRINTING 5,435 3,453 ‐ ‐ 100‐10‐5640 RESOURCE MATERIALS 1,504 2,654 2,000 2,000 100‐10‐5656 SHREDDING & SPECIAL EVENT SUPPORT 14,290 12,601 15,000 10,000 100‐10‐5710 TRAINING & EDUCATION 1,188 3,911 ‐ ‐ 100‐10‐5720 TRAINING, MEETINGS & CONFERENCES 7,008 6,059 11,200 11,200 100‐10‐5844 YOUTH SAFETY PROGRAM/DRUG AWAREN 2,509 4,770 31,200 20,000 100‐10‐6140 CONTRACTED SERVICES ‐ OTHER 4,616 ‐ 6,000 48,000 100‐10‐6175 CROSSING GUARD SERVICES 166,606 280,609 260,000 264,165 100‐10‐6625 ORANGE COUNTY SHERIFF CONTRACT 14,930,908 15,092,483 15,849,999 16,593,239 100‐10‐6825 TRAUMA INTERVENTION PROGRAM 7,780 7,780 7,780 7,780 100‐10‐7250 OFFICE FURNITURE/EQUIPMENT 7,462 9,077 7,300 7,300 100‐10‐7300 CELL PHONES 281 (311) ‐ ‐ 100‐10‐7425 PUBLIC SAFETY EQUIPMENT 14,190 3,393 92,962 10,000 Subtotal for Police Services 15,438,697 15,706,043 16,614,153 17,275,914 Emergency Preparedness
100‐12‐4000 SALARIES ‐ FULL‐TIME 98,233 99,935 100,338 104,845 100‐12‐4002 SALARIES ‐ PART‐TIME ‐
‐ ‐ 15,000
100‐12‐4030 RETIREMENT 9,451 10,518 10,626 10,455 City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2022‐23
38 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐12‐4031 HEALTH/LIFE/VISION INSURANCE 8,664 9,151 9,638 10,751 100‐12‐4032 DISABILITY INSURANCE 652 577 607 604 100‐12‐4033 WORKERS COMPENSATION 613 839 ‐ ‐ 100‐12‐4034 SOCIAL SECURITY 1,420 1,551 1,455 2,668 100‐12‐5040 CLOTHING & PERSONNEL SUPPLIES 81 144 1,000 1,000 100‐12‐5050 COMMUNICATIONS 693 531 ‐ ‐ 100‐12‐5135 EMERGENCY/DISASTER/POD SUPPLIES 15,480 11,967 27,000 21,000 100‐12‐5440 MEMBERSHIPS & DUES 378 270 555 550 100‐12‐5500 PRINTING & MAILING ‐ ‐ 1,000 1,000 100‐12‐5720 TRAINING, MEETINGS & CONFERENCES 1,118 822 4,000 1,000 100‐12‐6725 PROFESSIONAL SERVICES‐OTHER ‐ ‐ 71,950 ‐ 100‐12‐7100 DESK‐TOP/LAPTOP COMPUTERS 5,115 ‐ ‐ ‐ 100‐12‐7250 OFFICE FURNITURE/EQUIPMENT 10,111 ‐ ‐ 1,000 Subtotal for Emergency Preparedness 152,009 136,304 228,169 169,873 TOTALS 15,590,706 15,842,348 16,842,322 17,445,787 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 189,678 196,412 195,784 226,035 MATERIALS, SUPPLIES, & SERVICES 15,401,028 15,645,936 16,646,538 17,219,752 TOTALS 15,590,706 15,842,348 16,842,322 17,445,787 39 Account Description Total
10‐5008 BIOHAZARD CLEANUP 4,500
‐ Supplies for the remediation and clean‐up of biohazard situations 10‐5020 BUILDING SUPPLIES 15,000
‐ Cleaning supplies, volunteer snacks, coffee and drinking water 10‐5040 CLOTHING & PERSONNEL SUPPLIE S 10,000
‐ Uniforms and personnel supplies
10‐5080 COMPUTER SOFTWARE 1,000
‐ Grammarly software and graphics for social media accounts 10‐5105 COUNTY AUTOMATED ID SYSTEM 29,898
Decrease due to change in County‐wide membership
‐ Automated Fingerprint ID System
10‐5160 FIRST AID SUPPLIES 1,000
‐ Items purchased for First Aid Kits
10‐5260 LN CITIZENS POLICE ACADEM Y 10,000
‐ Uniforms, food and office supplies
10‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 7,120
‐ Leases and maintenance of printers and other office equipment 10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMEN T 44,000
‐ Allocated cost from County‐wide 800 MHZ and communications maintenance 10‐5440 MEMBERSHIP & DUES 1,000
‐ Various Public Safety memberships & dues
10‐5450 NEIGHBORHOOD WATCH/CRIME PREVENTION 30,000
‐ Printing and mailing for Laguna Niguel News, and promo items 10‐5460 OFFICE SUPPLIES 10,000
‐ Paper, toner and other misc. office supplies
City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2022‐23
40 10‐5465 PARKING CITATION SURCHARGE & ADMINISTRATION 45,000 ‐ Data ticket fees and County of Orange surcharges for issued tickets 10‐5490 POLICE AUXILLIARY CITIZEN TEAM (PACT) 10,000
‐ PACT uniforms, PACT events and promotional items
10‐5500 PRINTING & MAILING 2,000
‐ Printing of business cards, name tags and plates, postage 10‐5640 RESOURCE MATERIALS 2,000
‐ Reference books
10‐5656 SHREDDING & SPECIAL EVENT SUPPOR T 10,000
‐ Shredding services, Character Counts shirts and event supplies 10‐5720 TRAINING, MEETINGS & CONFERENCE S 11,200
‐ Technical trainings, professional development, public safety seminars 10‐5844 YOUTH SAFETY PROGRAM/DRUG AWARENESS 20,000
‐ Promotional items for programs
10‐6140 CONTRACTED SERVICES ‐ OTHER 48,000
‐ Orange County Taxi Administration Program (OCTAP), FLOCK camera system 10‐6175 CROSSING GUARD SERVICES 264,165
10‐6625 ORANGE COUNTY SHERIFF CONTRAC T 16,593,239
Increase due to MOU increases negotiated by the County for labor costs, and the implementation of body‐worn cameras by deputies
‐ Police services contract with Orange County Sheriff ($150,000 of this contract is paid by SLES Fund [account 255‐10‐6625])
10‐6825 TRAUMA INTERVENTION PROGRAM (TIP) 7,780
‐ Agency fees for TIP
10‐7250 OFFICE FURNITURE/EQUIPMEN T 7,300
‐ Furniture and equipment
10‐7425 PUBLIC SAFETY EQUIPMEN T 10,000
‐ Radios and warranties for Police Services motorcycles 41 12‐5040 CLOTHING & PERSONNEL SUPPLIE S 1,000
‐ Uniforms and shoes
12‐5135 EMERGENCY/DISASTER/POD SUPPLIE S 21,000
‐ Emergency response recovery, equipment, uniforms, office supplies 12‐5440 MEMBERSHIP & DUES 550
‐ International Association of Emergency Managers membership, California Emergency Services Association membership
12‐5500 PRINTING & MAILING 1,000
‐ Printing, mailing, postage, plaques
12‐5720 TRAINING, MEETINGS & CONFERENCE S 1,000
‐ Auxiliary Communication Services, Orange County Emergency Management Organization, Community Emergency Preparedness Academy
12‐7250 OFFICE FURNITURE/EQUIPMEN T 1,000
42
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COMMUNITY DEVELOPMENT DEPARTMENT
Description
Community Development includes Administration, Planning, Buildin g a n d S a f e t y , a n d C o m m u n i t y P r e s e r v a t i o n Divisions, and the Community Development Block Grant program. A ctivities include economic development, land use planning, zoning, environmental review, building permit review, building inspection, code compliance, housing, and grant management.
The Community Development Administration provides coordination, direction, and support to all divisions of the Community Development Department.
The Planning Division administers the City's long‐range and curr e n t p l a n n i n g p r o g r a m s , a s g u i d e d b y t h e C i t y ' s adopted General Plan to provide for the types and mix of land u ses necessary to serve the needs of existing and future residents, to ensure that projects are developed to achieve a high level of quality, to improve the livability of neighborhoods, and to enhance the economic health of the community.
The Building and Safety Division is responsible for the review of building plans, issuance of permits, inspections of construction, and the investigation of complaints relating to building within the City of Laguna Niguel.
The Community Development Block Grant (CDBG) program accounts f or grant proceeds and outlays as designated in the grant. Financing is provided by the United States Department of Housing and Urban Development.
Community Preservation is to promote and maintain a safe and healthy living and working environment for our residents, businesses, and visitors. Code Compliance Inspector s respond to complaints regarding compliance with zoning and building codes, including regulations pertaining to building/construction; housing; noise; property maintenance; public nuisances; signs; and zoning/land use.
Prior Year Accomplishments
Expansion of City Business Attraction/Retention/Education activ ities to include distribution of the Weekly C i t y o f L a g u n a N i g u e l B u s i n e s s N e w s & U p d a t e s N e w s l e t t e r , C i t y of Laguna Niguel Featured Business Program, and City of Laguna Niguel Economic Development Website. Initiation of Community/HOA Engagement activities to include HO A Outreach and Education Meetings and distribution of the quarterly HOA Newsletter.
Continuation of Private Development Review Process Streamlining activities to include overhaul of City grading permit and inspection functions, implementation of electronic plan review capabilities, and updates to City permitting and document imaging software.
Adoption of the Comprehensive Zoning Code Clean‐Up.
Adoption of the Accessory Dwelling Unit Ordinance.
Adoption of the 2021 Housing Element Update.
Adoption of the Animal Control, Welfare, and License Regulations Update. Completion of the Gateway Specific Plan 5‐Year Review. Completion of Strategic Plan Implementation Action Plan (IAP) annual programs including:
o Community Development Block Grant (CDBG) Program (2,675 residents assisted), o Weed Abatement Program (250 properties abated),
o Water Quality Inspection Program (235 inspections conducted), and o Housing Program (180 affordable units entitled/monitored). 43 190 private property discretionary and ministerial entitlements processed. 2,560 construction and grading permits issued, and 10,170 inspections conducted. 675 code compliance investigations closed.
Administration of leases for wireless telecommunications facili ties within the public right‐of‐way and City parks, generating over $386,000 in annual City revenue. Award of PLHA grant funding totaling $433,000.
44 Community Development
Director
Planning Commission
Development Services Manager
Associate/Assistant Planner (2)
Senior Planner (3)
Administrative Secretary
Code Compliance Inspector (2)
Planning Technician
45 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Community Development Administration
100‐20‐4000 SALARIES ‐ FULL‐TIME 319,941 263,695 271,104 259,179 100‐20‐4002 SALARIES ‐ PART‐TIME 45,557 49,929 142,000 146,201 100‐20‐4003 SALARIES ‐ OVER‐TIME 4,070 ‐ 2,000 2,000 100‐20‐4020 TEMPORARY HELP 21,220 ‐ 7,000 7,000 100‐20‐4030 RETIREMENT 76,683 82,774 49,247 44,746 100‐20‐4031 HEALTH/LIFE/VISION INSURANCE 56,316 55,354 57,467 42,298 100‐20‐4032 DISABILITY INSURANCE 1,987 1,437 1,640 1,554 100‐20‐4033 WORKERS COMPENSATION 1,908 2,460 ‐ ‐ 100‐20‐4034 SOCIAL SECURITY 5,176 4,771 6,019 5,907 100‐20‐4035 OTHER EMPLOYEE BENEFITS 4,950 5,700 5,700 5,700 100‐20‐5007 BANK/NSF CHARGES 25,168 40,681 38,000 41,500 100‐20‐5020 BUILDING SUPPLIES 5,932 3,161 5,000 5,300 100‐20‐5040 CLOTHING & PERSONNEL SUPPLIES ‐ 591 500 3,700 100‐20‐5050 COMMUNICATIONS 737 2,003 ‐ ‐ 100‐20‐5080 COMPUTER SOFTWARE 76,031 61,865 141,500 79,760 100‐20‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 8,982 9,339 21,520 21,520 100‐20‐5340 MAINTENANCE ‐ EQUIPMENT 2,455 2,478 ‐ ‐ 100‐20‐5440 MEMBERSHIPS & DUES 3,205 4,114 4,100 5,153 100‐20‐5460 OFFICE SUPPLIES 18,120 12,797 20,000 21,000 100‐20‐5500 PRINTING & MAILING 3,042 9,772 9,500 9,500 100‐20‐5510 PRINTING 3,735 1,564 ‐ ‐ 100‐20‐5640 RESOURCE MATERIALS 2,646 ‐ 1,700 1,700 100‐20‐5710 TRAINING & EDUCATION 863 634 ‐ ‐ 100‐20‐5720 TRAINING, MEETINGS & CONFERENCES 8,809 2,029 15,000 24,452 100‐20‐7250 OFFICE FURNITURE/EQUIPMENT 1,255 806 18,500 7,400 100‐20‐7300 CELL PHONES 490 (57) ‐ ‐ Subtotal for CDD Administration 699,279 617,898 817,497 735,570 Planning
100‐21‐4000 SALARIES ‐ FULL‐TIME 543,055 621,803 730,762 800,071 100‐21‐4002 SALARIES ‐ PART‐TIME 3,049 ‐ ‐ ‐ 100‐21‐4030 RETIREMENT 105,747 144,187 93,765 94,097 100‐21‐4031 HEALTH/LIFE/VISION INSURANCE 54,244 67,292 94,261 132,260 100‐21‐4032 DISABILITY INSURANCE 3,332 3,401 4,421 4,627 100‐21‐4033 WORKERS COMPENSATION 3,691 5,205 ‐ ‐ 100‐21‐4034 SOCIAL SECURITY 8,478 9,779 10,596 11,601 100‐21‐5040 CLOTHING & PERSONNEL SUPPLIES ‐ 536 500 ‐ 100‐21‐5045 COMMITTEE/COMMISSION STIPENDS 1,700 1,200 6,500 6,500 100‐21‐5050 COMMUNICATIONS 3,192 3,173 ‐ ‐ 100‐21‐5550 PUBLIC NOTICES 4,542 7,164 8,000 8,000 100‐21‐6700 PLANNING CONSULTANTS 206,494 169,941 537,310 120,000
100‐21‐6705 PLANNING PROFESSIONAL SERVICES 186,481 343,168 374,000 274,000 100‐21‐6715 GENERAL PLAN UPDATE ‐ ‐ 375,000 375,000 100‐21‐7250 OFFICE FURNITURE/EQUIPMENT 14,479 ‐ 2,000 ‐ Subtotal for Planning 1,138,484 1,376,848 2,237,115 1,826,156 City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2022‐23
46 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Building and Safety
100‐22‐4000 SALARIES ‐ FULL‐TIME 155,350 ‐ ‐ ‐ 100‐22‐4030 RETIREMENT 31,284 ‐ ‐ ‐ 100‐22‐4031 HEALTH/LIFE/VISION INSURANCE 17,192 ‐ ‐ ‐ 100‐22‐4032 DISABILITY INSURANCE 846 ‐ ‐ ‐ 100‐22‐4033 WORKERS COMPENSATION 831 ‐ ‐ ‐ 100‐22‐4034 SOCIAL SECURITY 2,562 ‐ ‐ ‐ 100‐22‐5040 CLOTHING & PERSONNEL SUPPLIES 986 205 1,000 ‐ 100‐22‐5050 COMMUNICATIONS 1,105 369 ‐ ‐ 100‐22‐6025 BUILDING & SAFETY SERVICES 887,763 834,916 875,000 1,185,000 100‐22‐6225 GEOTECHNICAL SERVICES 98,044 127,138 108,000 123,000 100‐22‐6295 HYDROLOGY/WATER QUALITY SERVICES 13,800 1,104 ‐ ‐ 100‐22‐7250 OFFICE FURNITURE/EQUIPMENT 7,987 5,032 2,000 ‐ Subtotal for Building and Safety 1,217,749 968,764 986,000 1,308,000 Community Preservation
100‐25‐4000 SALARIES ‐ FULL‐TIME 155,875 163,929 163,139 173,095 100‐25‐4002 SALARIES ‐ PART‐TIME ‐ 15,996 59,287 72,461 100‐25‐4003 SALARIES ‐ OVER‐TIME 2,786 32,131 1,500 1,000 100‐25‐4030 RETIREMENT 31,196 42,649 24,953 26,397 100‐25‐4031 HEALTH/LIFE/VISION INSURANCE 28,301 28,880 30,120 33,178 100‐25‐4032 DISABILITY INSURANCE 1,107 971 987 1,019 100‐25‐4033 WORKERS COMPENSATION 4,712 7,494 ‐ ‐ 100‐25‐4034 SOCIAL SECURITY 2,348 3,272 3,247 3,575 100‐25‐5040 CLOTHING & PERSONNEL SUPPLIES 1,503 865 1,500 ‐ 100‐25‐5050 COMMUNICATIONS 3,196 4,119 ‐ ‐ 100‐25‐5080 COMPUTER SOFTWARE ‐ 9,999 11,000 ‐ 100‐25‐6725 PROFESSIONAL SERVICES‐OTHER 45,190 39,009 72,835 73,400 100‐25‐7250 OFFICE FURNITURE/EQUIPMENT 2,729 2,194 1,000 ‐ 100‐25‐7300 CELL PHONES 47 200 ‐ ‐ Subtotal for Community Preservation 278,990 351,707 369,568 384,125 TOTALS 3,334,503 3,315,216 4,410,180 4,253,851 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,693,794 1,613,108 1,759,215 1,867,966 MATERIALS, SUPPLIES, & SERVICES 1,640,708 1,702,108 2,650,965 2,385,885 TOTALS 3,334,503 3,315,216 4,410,180 4,253,851 47 Account Description Total
20‐5007 BANK/NSF CHARGES 41,500
‐ Bank service charges associated with credit card transactions and NSF checks 20‐5020 BUILDING SUPPLIES 5,300
‐ Coffee, water, cups, napkins, and other related supplies 20‐5040 CLOTHING & PERSONNEL SUPPLIES 3,700
‐ Clothing with City seal (shirts, jackets, and hats) and other personnel supplies 20‐5080 COMPUTER SOFTWARE 79,760
‐ Central Square (Trakit annual fee), ESRI (GIS software), Realquest/CoreLogic (Assessor's office data), Microfiche viewer, GCR Marketing, Pictometry (aerial image viewer), Lobby Central (lobby queuing system)
20‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 21,520
‐ Leases and maintenance of printers and other office equipment 20‐5440 MEMBERSHIP & DUES 5,153
‐ American Planning Association (APA), American Association of Code, Enforcement, International Council of Shopping Centers, Engineering News Record (ENR), International Code Council (ICC), International Council of Electrical Inspectors, Planning Directors Association of Orange County (PDAOC), So. Cal.
Association of Code Enforcement Officers (CACEO), Urban Land Institute (ULI) 20‐5460 OFFICE SUPPLIES 21,000
‐ Printer/copier paper, toner, folders, binders, and other office supplies 20‐5500 PRINTING & MAILING 9,500
‐ Postage and delivery costs, printing of letterhead, envelopes, business cards 20‐5640 RESOURCE MATERIALS 1,700
‐ Professional materials, publications, and annual subscriptions City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2022‐23
48 20‐5720 TRAINING, MEETINGS & CONFERENCES 24,452
‐ Cal Chapter American Planning Assoc. State Conference (CCAPA), California Code Enforcement Officers Annual Conference (CACEO), ESRI International Users Conference (City GIS), International Council of Shopping Centers (ICSC) Recon Conference, Planning Directors Association of Orange County (PDAOC) conferences, PDAOC planning forum, other professional development 20‐7250 OFFICE FURNITURE/EQUIPMEN T 7,400
‐ Equipment and furniture replacement
21‐5045 COMMITTEE/COMMISSION STIPENDS 6,500
‐ Planning Commissioners' stipend ($50 per meeting, per Commissioner) 21‐5550 PUBLIC NOTICES 8,000
‐ Newspaper public notifications
21‐6700 PLANNING CONSULTANTS (with offsetting revenue) 120,000 ‐ Expenses from third‐party consultants retained by the City on an as‐needed basis for developer‐initiated entitlement projects. These expenditures would be offset by developer deposits/revenue (21‐3312 & 21‐3316). ‐ CEQA reviews, EIR's, on‐call geotechnical reviews, hydrology reviews, water quality management plans, landscape and irrigation plan review, parking review 21‐6705 PLANNING PROFESSIONAL SERVICES (without offsetting revenue) 274,000 ‐ Expenses from third party consultants retained by the City on an as‐needed basis. Typically, these expenses are not related to a specific private development and, therefore, do not have a corresponding revenue source. ‐ Planning support staff (code amendments, counter staff), wireless telecom (tech support, ROW guidelines), CEQA review, economic development, real estate development opportunities, economic studies
21‐6715 GENERAL PLAN UPDATE 375,000
‐ Comprehensive General Plan update ‐ Year two of funding 22‐6025 BUILDING & SAFETY SERVICES (with offsetting revenue) 1,185,000 ‐ Building services contract with Charles Abbott Associates (CAA). Estimate based on projected building revenue (22‐3310) and the corresponding payment to CAA on a sliding scale: $0 ‐ $75k (64%), $75k ‐ $150k (39%), and $150k+ (34%) 49 22‐6225 GEOTECHNICAL & HYDROLOGY SERVICES 123,000
‐ Geotechnical & hydrology consulting services on an as‐needed basis (e.g., peer review of reports and associated plans). Expenses are paid for by applicants as part of the plan check process for grading or building permits. 25‐6725 PROFESSIONAL SERVICES‐OTHER 73,400
‐ Citation fee service collection, code compliance staffing support, code compliance (nuisance abatement hearing officer), water quality inspections weed abatement inquiries
50 PUBLIC WORKS DEPARTMENT
Description
The Public Works function includes the Public Works Administration & Engineering, Street Maintenance, Park Maintenance, Environmental Services, Metrolink Station, Building & Facility Maintenance, and capital projects.
The Public Works Administration & Engineering program provides coordination, direction, and support to all divisions of the Public Works Department. It is responsible for ensuring that City capital improvement projects and private projects comply with legal requirements and high standards of quality through development review and public works inspections.
The Street Maintenance program is responsible for the ongoing maintenance of the streets and traffic signals, street sweeping of all public residential streets and major arterials, street lighting of all public residential streets and major arterials, and maintenance of all City‐owned medians.
The Parks Maintenance program provides for the ongoing maintenance and repair of Crown Valley Community Park, Chapparosa Park, La Paz Sports Park, Laguna Niguel Skateboard and Soccer Park, all neighborhood parks, and for the maintenance of all City owned slopes.
The Environmental Services division is responsible for all envi ronmental programs the City is required to comply with, such as stormwater quality, solid waste and recycling, ai r quality, hazardous waste and hazardous material reporting. The stormwater quality program includes all activities required under the South Orange County National Pollutant Discharge Elimination System permit and stormwater quality directives mandated by the San Diego Regional Water Quality Control Board. Solid waste, recycling and hazardous waste fall under mandates by CalRecycle. Air Quality falls under requirements of South Coast Air Quality Management District. Hazardous material is reported to the County of Orange Health Care Agency.
The Metrolink Station program provides for the ongoing maintenance and repair of the Metrolink Station.
The Building and Facilities Maintenance program provides for the ongoing maintenance and repair of all City facilities, structures, and buildings.
Prior Year Accomplishments
Completed the Residential Annual Resurfacing Program (Slurry Seal Project) – Zones 1 & 2. Completed Chapparosa Park, Marina Hills Park, and La Plata Park Playground Replacement Project. Completed Crown Valley Park Interim Parking Lot Project. Installed electric vehicle charging infrastructure at City Hall and the Metrolink Station. Trimmed nearly 800 trees and planted over forty trees city‐wide. Completed habitat restoration of 11.36 acres of the Salt Creek watershed to create a natural, self‐sustaining wetlands system that will require minimal maintenance.
Received nearly $2.7 million in Measure M2 grant funding for new signal timing plans and traffic infrastructure upgrades along Crown Valley Parkway and Moulton Parkway/Golden Lantern corridors. The grant also includes the installation of a Traffic Management Center at City Hall. Completed improvements at Pooch Park including a dog watering station, expanded small dog play area, new fencing, shade structures, concrete, trees, and installation of an oversized fire hydrant, drainage, and wayfinding signage.
51 Completed improvements at the Sea Country Senior & Community Center including a floor replacement project, audio visual system upgrade, lighting improvements, painting, new classroom cabinetry, and parking lot slurry seal.
Completed improvements at the Marina Hills Bocce Ball Courts including painting of shade and storage structures, planting of new shade trees, and installed a new park bench. Completed improvements at Rancho Niguel Park including replacem ent of gazebo roof, installation of new rubber safety surface, and replacement of all park benches and tables. Completed first phase of the multi‐year Total Cost of Ownership (TCO) program that will document the cost of owning and maintaining the City’s assets and provide the bas is for future Capital Improvement Program (CIP) projects and maintenance workplans for the City’s Public Works Department. Completed Citywide VoIP Phone System Upgrade Project. Resurfaced the basketball courts at Chapparosa Park.
Diverted over 300 tons of debris from entering the storm drain system through street sweeping and catch basin cleaning.
Developed an improved water quality maintenance program (WQMP) for over 1,600 citywide storm drain inlets and bio swells.
Applied over 25,000 linear feet of crack fill, repaired over 150 potholes. Launched the Laguna Niguel Summer Trolley Program.
52 Public Works Director/
City Engineer
Traffic & Transportation
Commission
Administrative Secretary
Engineering Services Manager
Maintenance Services
Manager
Contracts Administrator
Maintenance Worker (2)
Associate Civil Engineer
Assistant Civil Engineer
Building and Facilities
Supervisor
Building & Facilities
Specialist
Engineering Technician
Senior Management Analyst
Parks & Landscape Maintenance
Superintendent
Landscape Maintenance
Inspector (2)
Senior Public Works
Inspector
Street Maintenance
Superintendent
Public Works
Inspector
Senior Civil Engineer
Management Analyst
53 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Public Works Administration
100‐29‐4000 SALARIES ‐ FULL‐TIME 459,226 1,093,416 1,399,403 1,529,690 100‐29‐4002 SALARIES ‐ PART‐TIME ‐ 22,785 38,000 57,000 100‐29‐4003 SALARIES ‐ OVER‐TIME ‐ 8,301 6,086 5,000 100‐29‐4020 TEMPORARY HELP ‐ 8,479 28,702 ‐ 100‐29‐4030 RETIREMENT 47,060 196,174 168,792 173,490 100‐29‐4031 HEALTH/LIFE/VISION INSURANCE 102,212 184,645 245,565 227,062 100‐29‐4032 DISABILITY INSURANCE 2,952 6,041 8,798 9,057 100‐29‐4033 WORKERS COMPENSATION 2,712 16,694 ‐ ‐ 100‐29‐4034 SOCIAL SECURITY 6,584 18,652 22,463 26,614 100‐29‐4035 OTHER EMPLOYEE BENEFITS 7,038 6,259 5,700 5,700 100‐29‐5007 BANK/NSF CHARGES 6,974 5,422 5,000 5,000 100‐29‐5040 CLOTHING & PERSONNEL SUPPLIES 10,689 10,877 9,500 9,500 100‐29‐5050 COMMUNICATIONS 3,259 11,818 ‐ ‐ 100‐29‐5080 COMPUTER SOFTWARE ‐ 9,299 42,000 30,000 100‐29‐5170 FLEET GASOLINE 54,760 49,817 57,000 65,550 100‐29‐5180 FLEET MAINTENANCE 59,123 64,267 65,100 71,610 100‐29‐5181 FLEET TRANSPONDERS 3,409 1,191 ‐ ‐ 100‐29‐5190 GRAFFITI REMOVAL 10,725 ‐ ‐ ‐ 100‐29‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 15,760 11,242 15,500 14,000 100‐29‐5440 MEMBERSHIPS & DUES 364 844 1,880 1,500 100‐29‐5460 OFFICE SUPPLIES 14,998 16,639 20,000 15,000 100‐29‐5466 PARKING PERMIT SUPPLIES 1,389 1,527 ‐ ‐ 100‐29‐5500 PRINTING & MAILING 909 172 3,000 3,000 100‐29‐5510 PRINTING 1,858 3,599 ‐ ‐ 100‐29‐5620 RECYCLING MATERIALS 5,853 4,301 5,000 5,000 100‐29‐5640 RESOURCE MATERIALS 561 81 1,000 1,000 100‐29‐5661 SPECIALTY TOOLS 1,338 564 1,000 1,000 100‐29‐5690 STREET DECORATIONS 23,850 67,959 ‐ ‐ 100‐29‐5710 TRAINING & EDUCATION (4) 9,941 ‐ ‐ 100‐29‐5720 TRAINING, MEETINGS & CONFERENCES 1,766 1,352 8,500 8,500 100‐29‐6140 CONTRACTED SERVICES ‐ OTHER 1,011 49,295 250,000 250,000 100‐29‐6725 PROFESSIONAL SERVICES‐OTHER 527,147 425,621 942,432 575,000 100‐29‐6750 PUBLIC WORKS INSPECTIONS ‐ 10,000 10,000 10,000 100‐29‐6800 TRAFFIC ENGINEERING ‐ 115,671 202,000 150,000 100‐29‐6850 UNDERGROUND SERVICE ALERT ‐ 6,261 9,000 15,000 100‐29‐7250 OFFICE FURNITURE/EQUIPMENT 26,936 20,727 32,708 10,000 100‐29‐7300 CELL PHONES 632 984 ‐ ‐ Subtotal for PW Administration 1,401,092 2,460,915 3,604,128 3,274,273 City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2022‐23
54 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Engineering (combined into Function 29)
100‐30‐4000 SALARIES ‐ FULL‐TIME 721,417 ‐ ‐ ‐ 100‐30‐4002 SALARIES ‐ PART‐TIME 21,415 ‐ ‐ ‐ 100‐30‐4003 SALARIES ‐ OVER‐TIME 3,703 ‐ ‐ ‐ 100‐30‐4030 RETIREMENT 134,549 ‐ ‐ ‐ 100‐30‐4031 HEALTH/LIFE/VISION INSURANCE 87,984 ‐ ‐ ‐ 100‐30‐4032 DISABILITY INSURANCE 4,422 ‐ ‐ ‐ 100‐30‐4033 WORKERS COMPENSATION 12,998 ‐ ‐ ‐ 100‐30‐4034 SOCIAL SECURITY 12,502 ‐ ‐ ‐ 100‐30‐4035 OTHER EMPLOYEE BENEFITS 4,897 ‐ ‐ ‐ 100‐30‐5050 COMMUNICATIONS 4,214 ‐ ‐ ‐ 100‐30‐5080 COMPUTER SOFTWARE 8,814 ‐ ‐ ‐ 100‐30‐5440 MEMBERSHIPS & DUES 597 ‐ ‐ ‐ 100‐30‐5460 OFFICE SUPPLIES 353 ‐ ‐ ‐ 100‐30‐5710 TRAINING & EDUCATION 2,404 ‐ ‐ ‐ 100‐30‐6140 CONTRACTED SERVICES ‐ OTHER 39,118 ‐ ‐ ‐ 100‐30‐6725 PROFESSIONAL SERVICES‐OTHER 141,027 ‐ ‐ ‐ 100‐30‐6750 PUBLIC WORKS INSPECTIONS 9,562 ‐ ‐ ‐ 100‐30‐6800 TRAFFIC ENGINEERING 85,308 ‐ ‐ ‐ 100‐30‐6850 UNDERGROUND SERVICE ALERT 3,188 ‐ ‐ ‐ 100‐30‐7250 OFFICE FURNITURE/EQUIPMENT 3,632 ‐ ‐ ‐ 100‐30‐7300 CELL PHONES 78 ‐ ‐ ‐ 100‐30‐7515 TRAFFIC EQUIPMENT (9,525) ‐ ‐ ‐ Subtotal for Engineering 1,292,656 ‐ ‐ ‐ Street Maintenance
100‐31‐4000 SALARIES ‐ FULL‐TIME 105,531 111,226 113,058 122,247 100‐31‐4030 RETIREMENT 8,093 11,328 16,043 12,316 100‐31‐4031 HEALTH/LIFE/VISION INSURANCE 21,762 23,154 24,384 25,210 100‐31‐4032 DISABILITY INSURANCE 703 630 684 712 100‐31‐4033 WORKERS COMPENSATION 3,181 5,069 ‐ ‐ 100‐31‐4034 SOCIAL SECURITY 1,503 1,726 1,639 1,773 100‐31‐5050 COMMUNICATIONS 526 ‐ ‐ ‐ 100‐31‐5370 MAINTENANCE ‐ LANDSCAPE 204,971 332,126 417,000 431,550 100‐31‐5385 MAINTENANCE ‐ SIGNALS 294,574 285,203 350,000 367,500 100‐31‐5392 MAINTENANCE ‐ STREET SWEEPING 181,246 273,041 260,000 273,000 100‐31‐5394 MAINTENANCE ‐ STREETS 939,041 882,119 971,420 986,000 100‐31‐5740 TREE CARE AND MAINTENANCE 105,384 69,436 80,000 100,000 100‐31‐5760 UTILITIES ‐ ELECTRICITY 25,061 25,681 25,200 26,400 100‐31‐5780 UTILITIES ‐ STREET LIGHTING 618,292 613,706 614,000 650,000 100‐31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 72,446 75,192 78,750 82,750 100‐31‐5800 UTILITIES ‐ WATER 235,238 305,299
262,000 275,000
100‐31‐7005 IMPROVEMENTS ‐ ‐ 86,311 ‐ Subtotal for Street Maintenance 2,817,548 3,014,936 3,300,489 3,354,458 Parks, Landscaping, and Outdoor Maintenance
100‐35‐4000 SALARIES ‐ FULL‐TIME 482,535 343,274 348,646 354,302 100‐35‐4002 SALARIES ‐ PART‐TIME 668 ‐ ‐ ‐ 100‐35‐4003 SALARIES ‐ OVER‐TIME 6,122 781 2,000 2,000 100‐35‐4030 RETIREMENT 86,753 87,183 44,614 38,849 55 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐35‐4031 HEALTH/LIFE/VISION INSURANCE 100,510 74,215 77,499 81,192 100‐35‐4032 DISABILITY INSURANCE 3,225 2,043 2,121 2,092 100‐35‐4033 WORKERS COMPENSATION 42,517 47,166 ‐ ‐ 100‐35‐4034 SOCIAL SECURITY 7,228 5,410 5,084 5,166 100‐35‐4035 OTHER EMPLOYEE BENEFITS 1,139 ‐ ‐ ‐ 100‐35‐5015 BOTANICAL PRESERVE 104,901 52,500 80,000 100,000 100‐35‐5050 COMMUNICATIONS 5,021 ‐ ‐ ‐ 100‐35‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 240,536 ‐ ‐ ‐ 100‐35‐5370 MAINTENANCE ‐ LANDSCAPE 1,286,239 1,359,110 1,650,819 1,900,000 100‐35‐5371 MAINTENANCE ‐ LANDSCAPE ‐ SCHOOLS 267,011 178,986 ‐ ‐ 100‐35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENT S 611,144 433,089 411,174 425,000 100‐35‐5390 MAINTENANCE ‐ SPORT FIELDS 322,149 ‐ ‐ ‐ 100‐35‐5400 MAINTENANCE ‐ SWIMMING POOL 85,727 ‐ ‐ ‐ 100‐35‐5410 MAINTENANCE ‐ TRAILS 78,851 73,414 246,600 160,000 100‐35‐5420 MAINTENANCE ‐ TREES/SHRUBS 40,167 108,057 140,000 135,000 100‐35‐5440 MEMBERSHIPS & DUES 162 544 1,500 1,500 100‐35‐5460 OFFICE SUPPLIES 1,696 ‐ ‐ ‐ 100‐35‐5480 PLAYGROUNDS/PARKLAND REPAIRS & INS 40,085 4,875 ‐ ‐ 100‐35‐5720 TRAINING, MEETINGS & CONFERENCES 545 ‐ 3,000 3,000 100‐35‐5760 UTILITIES ‐ ELECTRICITY 254,158 293,571 288,750 303,188 100‐35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS 47,442 37,357 63,000 66,150 100‐35‐5770 UTILITIES ‐ NATURAL GAS 36,467 ‐ 29,400 30,970 100‐35‐5800 UTILITIES ‐ WATER 227,593 308,609 294,000 308,700 100‐35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS 1,966 2,234 2,625 2,756 100‐35‐5830 WEED ABATEMENT ‐ 76,269 77,000 80,850 Subtotal for Parks, Landscaping, and Outdoor Maint. 4,382,553 3,488,688 3,767,832 4,000,715 Slope Maintenance (combined into Function 35)
100‐36‐5370 MAINTENANCE ‐ LANDSCAPE 153,842 ‐ ‐ ‐ 100‐36‐5740 TREE CARE AND MAINTENANCE 60,115 ‐ ‐ ‐ 100‐36‐5760 UTILITIES ‐ ELECTRICITY 758 ‐ ‐ ‐ 100‐36‐5800 UTILITIES ‐ WATER 31,909 ‐ ‐ ‐ 100‐36‐5830 WEED ABATEMENT 83,440 ‐ ‐ ‐ Subtotal for Slope Maintenance 330,065 ‐ ‐ ‐ Environmental Services
100‐37‐4000 SALARIES ‐ FULL‐TIME 105,796 ‐ ‐ ‐ 100‐37‐4030 RETIREMENT 9,452 ‐ ‐ ‐ 100‐37‐4031 HEALTH/LIFE/VISION INSURANCE 20,750 ‐ ‐ ‐ 100‐37‐4032 DISABILITY INSURANCE 640 ‐ ‐ ‐ 100‐37‐4033 WORKERS COMPENSATION 3,446 ‐ ‐ ‐ 100‐37‐4034 SOCIAL SECURITY 1,818 ‐ ‐ ‐ 100‐37‐5050 COMMUNICATIONS 161 ‐ ‐ ‐ 100‐37‐5145 EROSION CONTROL 27,989 32,237 35,000 35,000 100‐37‐5250 MITIGATION MONITORING 82,856 63,889 319,268 275,000 100‐37‐5330 MAINTENANCE ‐ DAMAGE & REPAIR 72,893 85,553 130,000 ‐ 100‐37‐5430 MAINTENANCE ‐ WETLANDS 131,502 146,384 135,440 125,000 100‐37‐5540 PUBLIC EDUCATION ‐ 9,960 15,000 15,000 100‐37‐5680 STORM DRAIN CLEANING, REPAIR & INSP
E 54,415 ‐ 55,000 220,000 56 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐37‐5825 WATER QUALITY TESTING 109,562 100,188 100,000 100,000 100‐37‐6340 INTEGRATED REGIONAL WATER MGMT P L 11,795 9,314 11,250 12,000 100‐37‐6600 NATIONAL POLLUTION ELIMINATION SYST 179,417 186,360 225,000 250,000 100‐37‐6725 PROFESSIONAL SERVICES‐OTHER ‐ 21,588 221,000 175,000 Subtotal for Environmental Services 812,492 655,473 1,246,958 1,207,000 Metrolink Station
100‐38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 23,126 30,304 20,000 27,000 100‐38‐5370 MAINTENANCE ‐ LANDSCAPE 40,879 41,080 53,000 55,000 100‐38‐5740 TREE CARE AND MAINTENANCE ‐ 6,001 5,000 5,000 100‐38‐5760 UTILITIES ‐ ELECTRICITY 21,725 24,094 23,100 23,100 100‐38‐5800 UTILITIES ‐ WATER 9,563 11,614 15,000 15,000 Subtotal for Metrolink Station 95,293 113,092 116,100 125,100 Building, Facilities, and Structural Maintenance
100‐39‐4000 SALARIES ‐ FULL‐TIME 122,482 272,300 225,892 226,342 100‐39‐4002 SALARIES ‐ PART‐TIME ‐ ‐ ‐ 35,000 100‐39‐4003 SALARIES ‐ OVER‐TIME 458 15,805 5,000 5,000 100‐39‐4030 RETIREMENT 16,078 27,767 23,922 22,935 100‐39‐4031 HEALTH/LIFE/VISION INSURANCE 22,435 56,367 49,213 53,200 100‐39‐4032 DISABILITY INSURANCE 622 1,831 1,367 1,325 100‐39‐4033 WORKERS COMPENSATION 14,428 44,346 ‐ ‐ 100‐39‐4034 SOCIAL SECURITY 1,766 4,433 3,348 6,032 100‐39‐4035 OTHER EMPLOYEE BENEFITS 1,139 3,305 ‐ ‐ 100‐39‐5050 COMMUNICATIONS 915 ‐ ‐ ‐ 100‐39‐5320
MAINTENANCE ‐ BUILDINGS/STRUCTURES 378,863 1,166,225 1,552,265 1,340,750 100‐39‐5370 MAINTENANCE ‐ LANDSCAPE 63,730 ‐ ‐ ‐ 100‐39‐5386 MAINTENANCE ‐ SIGNS ‐ ‐ 1,000 5,000 100‐39‐5440 MEMBERSHIPS & DUES ‐ ‐ 1,025 1,025 100‐39‐5760 UTILITIES ‐ ELECTRICITY 101,487 104,466 110,000 110,000 100‐39‐5770 UTILITIES ‐ NATURAL GAS 9,756 44,778 26,250 27,563 100‐39‐5800 UTILITIES ‐ WATER 10,553 11,105 13,500 14,000 100‐39‐6140 CONTRACTED SERVICES ‐ OTHER ‐ ‐ 150,250 199,000 100‐39‐7250 OFFICE FURNITURE/EQUIPMENT 3,408 ‐ 410,006 50,000 Subtotal for Building, Facilities, and Structural Maint 748,122 1,752,730 2,573,038 2,097,172 TOTALS 11,879,822 11,485,834 14,608,545 14,058,718 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 2,824,450 2,700,805 2,868,023 3,029,306 MATERIALS, SUPPLIES, & SERVICES 9,055,372 8,785,030 11,740,522 11,029,412 TOTALS 11,879,822 11,485,834 14,608,545 14,058,718 57 Account Description Total
29‐5007 BANK/NSF CHARGES 5,000
29‐5040 CLOTHING & PERSONNEL SUPPLIES 9,500
‐ Uniforms, vests, hats, shirts, pants, outerwear
29‐5080 COMPUTER SOFTWARE 30,000
Reduction due to DocuSign, GIS and ZOOM costs transferred to IT budget (08) ‐ AutoCAD, CMMS, Planet Bids, Stampli, Traffic Collision software 29‐5170 FLEET GASOLINE 65,550
Increase due to anticipated increases in fuel costs
29‐5180 FLEET MAINTENANCE 71,610
Increase due to additional vehicle and motorcycle repairs ‐ Vehicle maintenance costs on City fleet & police motorcycles ‐ Fleet transponders
29‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 14,000
‐ Leases and maintenance of printers and other office equipment 29‐5440 MEMBERSHIP & DUES 1,500
‐ Memberships for Admin and Engineering staff
29‐5460 OFFICE SUPPLIES 15,000
‐ Supplies for the Citywide Residential Permit Parking Program ‐ Paper, folders, binders, pens, small computer items
29‐5500 PRINTING & MAILING 3,000
‐ Mailing of specific packages, overnight mailing, printing of materials 29‐5620 RECYCLING MATERIALS 5,000
‐ Sharps collections, fluorescent bulbs, battery collection, education items 29‐5640 RESOURCE MATERIALS 1,000
‐ Manuals, specifications, books, magazines
City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2022‐23
58 29‐5661 SPECIALTY TOOLS 1,000
‐ Tools, gloves, glasses, thermometers
29‐5720 TRAINING, MEETINGS & CONFERENCES 8,500
‐ Professional trainings and meeting costs
29‐6140 CONTRACTED SERVICES ‐ OTHER 250,000
‐ Total cost of ownership project
29‐6725 PROFESSIONAL SERVICES‐OTHER 575,000
Increase due to Parking Study at Crown Valley Park, Open Space Inventory, Trail Condition assessment, Total Cost of Ownership program, Park Assessment and additional development engineering and plan check projects ‐ Technical studies, design, engineering services, open space inventory project, outsourced Public Works plan check services
29‐6750 PUBLIC WORKS INSPECTIONS 10,000
‐ Third party inspections, County of Orange and Oso Creek bridge 29‐6800 TRAFFIC ENGINEERING 150,000
Increase due to Traffic Manual update, Speed Survey update, Signal Warrants, Charter School Traffic Study and implementation of the Local Road Safety Program (LRSP)
‐ Traffic and engineering surveys, Commission stipends, traffic equipment 29‐6850 UNDERGROUND SERVICE ALERT 15,000
Increase due to increased volume of alerts
29‐7250 OFFICE FURNITURE/EQUIPMENT 10,000
‐ Furniture, equipment, shelving, cabinets for entire department 31‐5370 MAINTENANCE ‐ LANDSCAPE 431,550
Increase due to anticipated increases in labor and materials costs ‐ Landscape maintenance in medians, incidental repair work, public right‐of‐way landscape medians
31‐5385 MAINTENANCE ‐ SIGNALS 367,500
Increase due to anticipated increases in labor and materials costs ‐ Preventative, routine, and emergency maintenance to traffic signals 59 31‐5392 STREET SWEEPING 273,000
Increase due to anticipated increases in services costs 31‐5394 MAINTENANCE ‐ STREETS 986,000
Replishing funding to pre‐pandemnic amount as well as increasing funds due to anticipated increases in labor and material costs
‐ Contract costs with MCE for street maintenance, incidental repair work in public right‐of‐way
31‐5740 TREE CARE AND MAINTENANCE 100,000
Increase due to anticipated increases in labor and materials costs ‐ Trimming, removal, planting, and tree care in public right‐of‐way 31‐5760 UTILITIES ‐ ELECTRICITY 26,400
‐ Electricity usage in the public right‐of‐way
31‐5780 UTILITIES ‐ STREET LIGHTING 650,000
‐ Electricity usage for citywide streetlights
31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 82,750
‐ Electricity usage for citywide traffic signals
31‐5800 UTILITIES ‐ WATER 275,000
‐ Water usage to the medians within the public right‐of‐way 35‐5015 BOTANICAL PRESERVE 100,000
Anticipated increase in programming, visitation, and maintenance ‐ Cost of maintenance associated with the botanical preserve 35‐5370 MAINTENANCE ‐ LANDSCAPE 1,900,000
‐ Cost of maintenance, landscaping, and incidentals associated with all parks, synthetic turf, sports park, slopes, school joint use, City Hall, and Senior Center
35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENTS & INSPECTIONS 425,000 Replishing funding to pre‐pandemnic amount as well as increasing funds due to anticipated increases in labor and material costs
‐ Park amenities, playground inspections, backflow testing, painting 35‐5410 MAINTENANCE ‐ TRAILS 160,000
‐ Cost of maintenance, repairs and incidentals associated with all trails and park parking lots.
60 35‐5420 MAINTENANCE ‐ TREES/SHRUBS 135,000
Increase due to anticipated increases in labor and materials costs ‐ Trimming, removal, planting, and tree care in City parks 35‐5440 MEMBERSHIP & DUES 1,500
35‐5720 TRAINING, MEETINGS & CONFERENCES 3,000
‐ Professional Training
35‐5760 UTILITIES ‐ ELECTRICITY 303,188
‐ Electricity usage in City parks
35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS 66,150
‐ Electricity usage in City parks adjacent to schools
35‐5770 UTILITIES ‐ NATURAL GAS 30,970
‐ Natural gas usage in City parks
35‐5800 UTILITIES ‐ WATER 308,700
‐ Water usage in City parks
35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS 2,756
‐ Water usage in City parks adjacent to schools
35‐5830 WEED ABATEMENT 80,850
Increase due to anticipated increases in labor and materials costs 37‐5145 EROSION CONTROL 35,000
‐ Mandate from SDRWQC, City must provide erosion and sediment control 37‐5250 MITIGATION MONITORING 275,000
Increase due to implementation of Operations & Maintenance Plan for 13 wetlands
‐ ICF contract, certifications, paleontological surveys, Salt Creek monitoring 37‐5330 MAINTENANCE ‐ WETLANDS DAMAGE & REPAIR 0
Decrease due to consolidation into account 37‐5680
37‐5430 MAINTENANCE ‐ WETLANDS 125,000
‐ Weeding, pruning, flowline maintenance, pest control
61 37‐5540 PUBLIC EDUCATION 15,000
‐ MS4 permit requires documented training for staff and public 37‐5680 STORM DRAIN CLEANING, REPAIRS & VIDEO DETECTION 220,000 Increase due to consolidation of this account with 37‐5330 and for additional services to comply with the Water Quality Management Plan (WQMP) ‐ Cleaning and repairs of catch basin screens, debris control vaults, drainage inlets or outlets. Video inspections of storm drains and suspected problems. 37‐5825 WATER QUALITY TESTING 100,000
‐ Required testing work at various locations
37‐6340 INTEGRATED REGIONAL WATER MGMT PLAN 12,000
Increase due to anticipated cost share increases
‐ Cost share portion of agreement with County
37‐6600 NATIONAL POLLUTION ELIMINATION SYSTEM 250,000
Increase due to National Polluntant Discharge Elimination System (NPDES) cost share increases
‐ Multi‐agency agreement with County, Flood Control District, Cities 37‐6725 PROFESSIONAL SERVICES‐OTHER 175,000
‐ Outside services and technical support in conjunction with NPDES permits 38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 27,000
Increase due to anticipated increases in labor and materials costs ‐ Plumbing, electrical, lighting fixtures, tiles, and other maintenance 38‐5370 MAINTENANCE ‐ LANDSCAPE 55,000
Increase due to anticipated increases in labor and materials costs ‐ Mowing, edging, irrigation work, trash and debris cleanup 38‐5740 TREE CARE AND MAINTENANCE 5,000
‐ Trimming, removal, planting, and tree care at the Metrolink station 38‐5760 UTILITIES ‐ ELECTRICITY 23,100
‐ Electricity usage for the Metrolink station
38‐5800 UTILITIES ‐ WATER 15,000
‐ Water usage for the Metrolink station
62 39‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,340,750 Increase due to anticipated increases in labor and materials costs ‐ Maintenance at City Hall, Crown Valley Community Center, Sea Country Senior and Community Center, YMCA building, parks facilities/restrooms, graffiti removal, and other maintenance
39‐5386 MAINTENANCE ‐ SIGNS 5,000
‐ Maintenance of City pylon signs
39‐5440 MEMBERSHIPS AND DUES 1,025
39‐5760 UTILITIES ‐ ELECTRICITY 110,000
‐ Electricity usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5770 UTILITIES ‐ NATURAL GAS 27,563
‐ Natural gas usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5800 UTILITIES ‐ WATER 14,000
‐ Water usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐6140 CONTRACTED SERVICES ‐ OTHER 199,000
‐ Street decorations, holiday lighting, street banner program 39‐7250 OFFICE FURNITURE/EQUIPMENT 50,000
‐ Furniture, equipment and improvements for city facilities 63
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PARKS & RECREATION DEPARTMENT
Description
The Parks and Recreation department offers residents a variety of recreational services and activities including aquatics, recreational programs, cultural arts, facilities for outdoor activities, facilities for senior citizen and community activities, and the senior transportation program.
The Administration division provides coordination, direction, and support to all divisions of the Parks and Recreation Department.
The Recreational Programs division provides the community with various classes, special events, and youth and teen programs.
The Aquatics division administers all swimming pool activities and maintenance at Crown Valley Community Park.
The Skateboard and Soccer Park division features a 20,000 squar e foot concrete skateboard park and a synthetic turf soccer field. Both parks provide year‐round enjoyment for skateboard and soccer enthusiasts with state‐of‐the‐ art facilities.
The Sports division is responsible for permitting/scheduling sports user groups and maintenance of the City’s sports fields. This division also serves as the liaison to the Sports Advisory Committee.
The Sea Country Senior and Community Center division accounts f or all costs related to activities occurring at the 25,000 square foot multi‐use facility. Dedicated as a senior c enter during weekday hours for the 50+ population, Sea Country also offers classes and events for the community, a s scheduled, during weeknights and on weekend mornings.
Animal Control services are provided by Mission Viejo Animal Co ntrol Services through a contract with the City of Mission Viejo and as mandated by City codes and County Health Care Agency regulations. Services include the shelter, licensing, field services, and public education programs.
The Senior Transportation program accounts for the grant proceeds and outlays as designated in the Senior Mobility Program (SMP) grant. The Orange County Transportation Authority (OCTA) and participating cities contribute financially to the program. Funding for the SMP comes from Mea sure M2, Orange County's local 1/2‐cent transportation sales tax measure.
Prior Year Accomplishments
Created a user‐friendly trail guide and folding map identifying the seven major City trail segments. Hosted the Junior Civic Workshops series with more than 300 attendees. Initiated and completed the outreach efforts for the Citywide Park Needs Assessment. Through the outreach the Department scored a 97.8 satisfaction rate. Hosted multiple in‐person special events including Jurassic Trails, Haunted Trails, Christmas Tree Lighting, and Holiday Parade, resulting in more than 20,000 attendees for these events. Commenced Facility Rentals of the Crown Valley Community Center, Amphitheater and Valley Plaza which included weddings, celebrations of life memorials, birthday parties and local school performances Successfully reopened the Sea Country Senior and Community Center to more than 130 seniors and programmed facility with Savvy Senior Workshops, rentals, classes, and special events. Returned to in‐person Youth Committee meetings and program planning for the 2021‐2022 Academic Year, which included a meet and greet picnic for students to reintegrate them into the civic engagement process. 64 Held more than 50 new contract classes, 10 summer camps, 2 workshops, 4 Mini COVID Vaccination Clinics, and a Red Cross Blood Drive.
Hosted a second COVID‐19 vaccination clinic in November 2021. Hosted Wellness Wednesday Workshops aimed at providing resources to local high schoolers to help them deal with stress, depression, and emotions.
Year‐Round Sports: City athletic facilities continue to play host to two youth soccer organizations, little league baseball, girls’ softball, adult coed soccer, youth volleyball and basketball, bocce ball, pickleball, and a myriad of youth travel and club sports organizations. 65 Parks & Recreation Director
Parks & Recreation
Commission
Recreation Manager
Recreation
Sea Country Senior
& Community Center
Recreation Coordinator (3)
Senior Citizens
Committee
Administrative Secretary
Aquatics
Sports Advisory
Committee
Youth Committee
Recreation Supervisor
Aquatics Supervisor
Crown Valley
Community Center
Sports
Skate Park
Recreation Supervisor (2)
Recreation Supervisor
Recreation Coordinator
Recreation Coordinator (2)
Recreation Supervisor
Recreation Coordinator (2)
66 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Parks & Recreation Administration
100‐40‐4000 SALARIES ‐ FULL‐TIME 275,985 314,895 353,345 369,219 100‐40‐4002 SALARIES ‐ PART‐TIME 24,474 57,025 ‐ 35,000 100‐40‐4003 SALARIES ‐ OVER‐TIME 1,759 3,162 ‐ 1,000 100‐40‐4030 RETIREMENT 48,658 53,579 40,505 43,411 100‐40‐4031 HEALTH/LIFE/VISION INSURANCE 47,790 43,725 53,115 55,983 100‐40‐4032 DISABILITY INSURANCE 1,851 1,348 2,138 2,164 100‐40‐4033 WORKERS COMPENSATION 1,679 3,383 ‐ ‐ 100‐40‐4034 SOCIAL SECURITY 5,121 9,255 5,124 5,876 100‐40‐4035 OTHER EMPLOYEE BENEFITS 4,800 3,488 5,700 5,700 100‐40‐5020 BUILDING SUPPLIES 7,381 ‐ ‐ ‐ 100‐40‐5040 CLOTHING & PERSONNEL SUPPLIES 72 ‐ 150 150 100‐40‐5045 COMMITTEE/COMMISSION STIPENDS 575 575 1,500 1,500 100‐40‐5050 COMMUNICATIONS 14,553 2,757 ‐ ‐ 100‐40‐5080 COMPUTER SOFTWARE 2,225 1,855 3,750 6,750 100‐40‐5160 FIRST AID SUPPLIES 33 ‐ ‐ ‐ 100‐40‐5270 LN YOUTH COMMITTEE 2,631 ‐ ‐ ‐ 100‐40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 7,875 6,807 32,385 32,385 100‐40‐5340 MAINTENANCE ‐ EQUIPMENT 2,751 2,573 ‐ ‐ 100‐40‐5440 MEMBERSHIPS & DUES 5,367 3,985 5,670 5,670 100‐40‐5460 OFFICE SUPPLIES 5,618 10,134 11,750 10,000 100‐40‐5500 PRINTING & MAILING 221 1,000 4,000 1,500 100‐40‐5510 PRINTING 555 333 ‐ ‐ 100‐40‐5550 PUBLIC NOTICES ‐ 4,086 4,500 2,000 100‐40‐5710 TRAINING & EDUCATION 468 1,267 ‐ ‐ 100‐40‐5720 TRAINING, MEETINGS & CONFERENCES 4,199 344 1,100 1,100 100‐40‐6090 COMMITTEE/COMMISSION MINUTES 1,595 ‐ ‐ ‐ 100‐40‐6725 PROFESSIONAL SERVICES‐OTHER ‐ 9,424 146,810 ‐ 100‐40‐7250 OFFICE FURNITURE/EQUIPMENT 327 ‐ ‐ ‐ 100‐40‐7275 PARKS & RECREATION EQUIPMENT 1,492 ‐ ‐ ‐ Subtotal for P&R Administration 470,055 535,000 671,542 579,408 Recreation Programs
100‐41‐4000 SALARIES ‐ FULL‐TIME 603,056 432,634 505,999 525,141 100‐41‐4002 SALARIES ‐ PART‐TIME 161,471 164,071 224,691 289,999 100‐41‐4003 SALARIES ‐ OVER‐TIME 8,694 10,130 ‐ 3,000 100‐41‐4030 RETIREMENT 160,218 157,388 68,649 69,819 100‐41‐4031 HEALTH/LIFE/VISION INSURANCE 100,657 84,803 95,649 122,437 100‐41‐4032 DISABILITY INSURANCE 3,749 2,567 3,061 3,076 100‐41‐4033 WORKERS COMPENSATION 27,109 27,727 ‐ ‐ 100‐41‐4034 SOCIAL SECURITY 17,191 11,250 21,739 26,247 100‐41‐5005 ARMORED CAR SERVICE 1,634 619
‐ ‐
100‐41‐5020 BUILDING SUPPLIES ‐ 19,366 15,466 14,500 City of Laguna Niguel
General Fund Expenditure ‐ Parks & Recreation
For Fiscal Year 2022‐23
67 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐41‐5040 CLOTHING & PERSONNEL SUPPLIES 304 4,635 5,000 4,000 100‐41‐5050 COMMUNICATIONS 4,942 18,046 ‐ ‐ 100‐41‐5080 COMPUTER SOFTWARE 1,110 1,072 3,420 4,740 100‐41‐5081 COMPUTER SOFTWARE MAINTENANCE F E 9,603 12,159 13,422 22,000 100‐41‐5160 FIRST AID SUPPLIES 138 1,532 1,650 1,650 100‐41‐5270 YOUTH COMMITTEE ‐ 4,891 4,000 3,000 100‐41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 5,000 9,200 100‐41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S ‐ ‐ 9,250 6,750 100‐41‐5340 MAINTENANCE ‐ EQUIPMENT ‐ 607 ‐ ‐ 100‐41‐5440 MEMBERSHIPS & DUES 1,868 991 2,031 2,000 100‐41‐5460 OFFICE SUPPLIES 113 290 100 100 100‐41‐5500 PRINTING & MAILING 16,090 ‐ 47,673 84,000 100‐41‐5510 PRINTING 74,714 7,862 ‐ ‐ 100‐41‐5520 PROMOTIONAL 16,333 14,205 11,430 14,000 100‐41‐5590 RECREATION PROGRAMS 111,859 35,441 67,211 157,000 100‐41‐5600 RECREATIONAL SUPPLIES 26,173 44,347 36,695 45,000 100‐41‐5660 SPECIAL EVENTS 127,602 7,551 80,100 277,100 100‐41‐5710 TRAINING & EDUCATION 1,929 344 ‐ ‐ 100‐41‐5720 TRAINING, MEETINGS & CONFERENCES 10,442 529 2,950 2,950 100‐41‐5730 HOLIDAY DECORATIONS 48,590 ‐ ‐ ‐ 100‐41‐6330 INSTRUCTORS 40,187 3,358 39,900 39,900 100‐41‐7250 OFFICE FURNITURE/EQUIPMENT 11,182 31,494 19,986 1,000 100‐41‐7275 PARKS & RECREATION EQUIPMENT 4,526 3,378 5,000 2,000 100‐41‐7450 AUDIO VISUAL EQUIPMENT ‐ 488 ‐ ‐ Subtotal for Recreation Programs 1,591,484 1,103,773 1,290,072 1,730,609 Aquatics
100‐42‐4000 SALARIES ‐ FULL‐TIME 164,444 168,020 104,496 108,399 100‐42‐4002 SALARIES ‐ PART‐TIME 209,143 176,420 261,951 316,379 100‐42‐4003 SALARIES ‐ OVER‐TIME ‐ 2,359 ‐ 1,000 100‐42‐4020 TEMPORARY HELP ‐ ‐ ‐ 3,500 100‐42‐4030 RETIREMENT 40,266 49,818 18,804 19,471 100‐42‐4031 HEALTH/LIFE/VISION INSURANCE 25,778 27,303 19,093 25,622 100‐42‐4032 DISABILITY INSURANCE 1,135 997 632 629 100‐42‐4033 WORKERS COMPENSATION 60,677 66,273 ‐ ‐ 100‐42‐4034 SOCIAL SECURITY 14,189 12,347 18,306 21,866 100‐42‐5005 ARMORED CAR SERVICE 1,630 619 ‐ ‐ 100‐42‐5020 BUILDING SUPPLIES 827 2,024 1,200 1,200 100‐42‐5040 CLOTHING & PERSONNEL SUPPLIES 7,493 3,769 4,000 4,000 100‐42‐5050 COMMUNICATIONS 12,917 2,446 ‐ ‐ 100‐42‐5080 COMPUTER SOFTWARE 982 624 600 ‐ 100‐42‐5081 COMPUTER SOFTWARE MAINTENANCE F E 1,040 2,758 9,364 9,364 100‐42‐5118 DECK AND OTHER EQUIPMENT/SUPPLIES 2,176 6,902 ‐ ‐ 100‐42‐5160 FIRST AID SUPPLIES 757 700 1,500 1,500 100‐42‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 6,802 6,802 100‐42‐5440 MEMBERSHIPS & DUES 587 397 190 880 68 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐42‐5460 OFFICE SUPPLIES 2,809 3,093 6,000 4,000 100‐42‐5500 PRINTING & MAILING ‐ ‐ 1,500 1,000 100‐42‐5510 PRINTING 128 93 ‐ ‐ 100‐42‐5520 PROMOTIONAL 37 2,208 1,500 1,500 100‐42‐5600 RECREATIONAL SUPPLIES 1,329 5,200 4,000 5,000 100‐42‐5625 RED CROSS FEES 855 ‐ 2,150 2,150 100‐42‐5710 TRAINING & EDUCATION 960 565 ‐ ‐ 100‐42‐5720 TRAINING, MEETINGS & CONFERENCES 516 403 6,000 6,865 100‐42‐6330 INSTRUCTORS ‐ ‐ 10,000 10,000 100‐42‐7250 OFFICE FURNITURE/EQUIPMENT 3,069 947 1,495 600 100‐42‐7275 PARKS & RECREATION EQUIPMENT ‐ 3,121 4,000 8,000 Subtotal for Aquatics 553,744 539,405 483,583 559,727 Skate Park
100‐43‐4000 SALARIES ‐ FULL‐TIME 62,882 65,112 67,193 70,841 100‐43‐4002 SALARIES ‐ PART‐TIME 112,844 76,173 131,202 158,694 100‐43‐4003 SALARIES ‐ OVER‐TIME 348 2,977 ‐ 1,000 100‐43‐4030 RETIREMENT 11,623 9,489 9,107 9,644 100‐43‐4031 HEALTH/LIFE/VISION INSURANCE 8,987 9,728 9,638 10,751 100‐43‐4032 DISABILITY INSURANCE 470 409 407 420 100‐43‐4033 WORKERS COMPENSATION 23,552 9,227 ‐ ‐ 100‐43‐4034 SOCIAL SECURITY 5,315 5,589 9,384 11,214 100‐43‐5005 ARMORED CAR SERVICE 3,688 1,498 ‐ ‐ 100‐43‐5020 BUILDING SUPPLIES 2,007 2,476 2,700 2,440 100‐43‐5040 CLOTHING & PERSONNEL SUPPLIES 694 811 1,200 1,200 100‐43‐5050 COMMUNICATIONS 11,267 11,519 ‐ ‐ 100‐43‐5080 COMPUTER SOFTWARE 582 624 600 ‐ 100‐43‐5081 COMPUTER SOFTWARE MAINTENANCE F E 2,487 1,248 3,570 3,870 100‐43‐5160 FIRST AID SUPPLIES 711 988 1,000 1,000 100‐43‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 956 851 3,050 500 100‐43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S 14 ‐ 1,000 1,000 100‐43‐5440 MEMBERSHIPS & DUES 150 150 150 150 100‐43‐5460 OFFICE SUPPLIES 935 253 1,000 500 100‐43‐5500 PRINTING & MAILING ‐ ‐ 250 ‐ 100‐43‐5510 PRINTING ‐ 46 ‐ ‐ 100‐43‐5520 PROMOTIONAL 1,555 ‐ 600 700 100‐43‐5590 RECREATION PROGRAMS 910 ‐ 1,000 2,500 100‐43‐5600 RECREATIONAL SUPPLIES 6,604 5,350 6,400 9,620 100‐43‐5710 TRAINING & EDUCATION 690 ‐ ‐ ‐ 100‐43‐5720 TRAINING, MEETINGS & CONFERENCES 1,908 ‐ 770 720 100‐43‐6330 INSTRUCTORS ‐ ‐ ‐ 5,495 100‐43‐7250 OFFICE FURNITURE/EQUIPMENT 1,481 ‐ ‐ ‐ Subtotal for Skate Park 262,659 204,519 250,221 292,259 69 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
Sports
100‐45‐4000 SALARIES ‐ FULL‐TIME 145,527 152,633 158,452 169,330 100‐45‐4002 SALARIES ‐ PART‐TIME 81,617 73,216 108,779 109,342 100‐45‐4003 SALARIES ‐ OVER‐TIME 131 ‐ ‐ 1,000 100‐45‐4030 RETIREMENT 31,914 43,124 22,439 23,406 100‐45‐4031 HEALTH/LIFE/VISION INSURANCE 38,879 41,158 43,477 45,232 100‐45‐4032 DISABILITY INSURANCE 1,043 912 959 1,004 100‐45‐4033 WORKERS COMPENSATION 21,467 11,952 ‐ ‐ 100‐45‐4034 SOCIAL SECURITY 5,639 5,239 9,270 9,479 100‐45‐5000 ATHLETIC FACILITY SUPPLIES 5,386 4,100 ‐ ‐ 100‐45‐5040 CLOTHING & PERSONNEL SUPPLIES 745 ‐ 1,205 2,000 100‐45‐5050 COMMUNICATIONS 1,846 2,141 ‐ ‐ 100‐45‐5080 COMPUTER SOFTWARE 298 624 600 ‐ 100‐45‐5290 LEASE ‐ EL LAZO 13,691 13,824 14,346 14,964 100‐45‐5390 MAINTENANCE ‐ SPORTS FIELDS 207,609 215,283 231,000 237,190 100‐45‐5440 MEMBERSHIPS & DUES 493 510 610 610 100‐45‐5460 SUPPLIES ‐ ‐ 12,100 8,100 100‐45‐5500 PRINTING & MAILING ‐ 219 275 100 100‐45‐5520 PROMOTIONAL ‐ 20 575 575 100‐45‐5590 RECREATION PROGRAMS 4,450 4,791 4,700 4,800 100‐45‐5600 RECREATIONAL SUPPLIES 592 ‐ 2,640 1,900 100‐45‐5720 TRAINING, MEETINGS & CONFERENCES ‐ ‐ 1,060 1,035 100‐45‐6090 COMMITTEE/COMMISSION MINUTES 275 ‐ ‐ ‐ 100‐45‐7275 PARKS & RECREATION EQUIPMENT 17,934 9,898 31,670 15,000 Subtotal for Sports 579,535 579,645 644,157 645,067 Sea Country Senior Center
100‐49‐4000 SALARIES ‐ FULL‐TIME 272,404 280,881 289,923 295,705 100‐49‐4002 SALARIES ‐ PART‐TIME 297,428 22,267 153,417 194,000 100‐49‐4003 SALARIES ‐ OVER‐TIME 809 121 ‐ 1,000 100‐49‐4030 RETIREMENT 101,510 128,675 36,266 39,810 100‐49‐4031 HEALTH/LIFE/VISION INSURANCE 80,031 77,611 75,336 79,634 100‐49‐4032 DISABILITY INSURANCE 1,985 1,738 1,754 1,747 100‐49‐4033 WORKERS COMPENSATION 3,748 3,737 ‐ ‐ 100‐49‐4034 SOCIAL SECURITY 17,655 5,226 14,038 16,738 100‐49‐5005 ARMORED CAR SERVICE 1,968 786 ‐ ‐ 100‐49‐5020 BUILDING SUPPLIES 27,314 4,301 9,300 13,100 100‐49‐5040 CLOTHING & PERSONNEL SUPPLIES 1,925 422 500 500 100‐49‐5050 COMMUNICATIONS 26,085 25,952 ‐ ‐ 100‐49‐5070 COMPUTER ROOM/LAB ‐ ‐ 1,000 250 100‐49‐5080 COMPUTER SOFTWARE 704 349 1,050 ‐ 100‐49‐5081 COMPUTER SOFTWARE MAINTENANCE F E 7,654 97 9,000 9,000 100‐49‐5160 FIRST AID SUPPLIES ‐ 297 1,000 1,000 100‐49‐5263 LN SENIOR CITIZENS COMMITTEE 8,664 ‐ 2,000 7,000 100‐49‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 5,737 4,685 23,176 23,176 100‐49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S 148,843 ‐ 10,000 7,500 100‐49‐5340 MAINTENANCE ‐ EQUIPMENT 7,988 2,478 ‐ ‐ 100‐49‐5370 MAINTENANCE ‐ LANDSCAPE 22,015 ‐ ‐ ‐ 100‐49‐5440 MEMBERSHIPS & DUES 1,434 1,191 2,624 2,624 70 Account Description 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
100‐49‐5460 OFFICE SUPPLIES 5,380 4,261 6,000 3,750 100‐49‐5500 PRINTING & MAILING ‐ ‐ 11,000 15,000 100‐49‐5510 PRINTING 18,251 1,141 ‐ ‐ 100‐49‐5520 PROMOTIONAL 3,869 4,525 3,664 5,000 100‐49‐5590 RECREATION PROGRAMS 24,866 1,125 4,200 6,000 100‐49‐5600 RECREATIONAL SUPPLIES 12,525 3,217 8,353 10,000 100‐49‐5640 RESOURCE MATERIALS 993 ‐ ‐ ‐ 100‐49‐5647 SECURITY SERVICES 100 ‐ ‐ ‐ 100‐49‐5710 TRAINING & EDUCATION 826 44 ‐ ‐ 100‐49‐5720 TRAINING, MEETINGS & CONFERENCES 3,448 ‐ 2,250 2,250 100‐49‐6090 COMMITTEE/COMMISSION MINUTES 715 ‐ ‐ ‐ 100‐49‐6330 INSTRUCTORS 59,916 ‐ 47,550 50,511 100‐49‐6725 PROFESSIONAL SERVICES‐OTHER ‐ ‐ ‐ 45,000 100‐49‐7005 BUILDING IMPROVEMENTS 32,236 ‐ ‐ ‐ 100‐49‐7250 OFFICE FURNITURE/EQUIPMENT 13,127 2,058 116,531 50,000 100‐49‐7275 PARKS & RECREATION EQUIPMENT 14,968 ‐ ‐ ‐ Subtotal for Sea Country Senior Center 1,227,119 577,186 829,932 880,295 Senior Transportation
100‐24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 6,967 4,842 19,000 15,000 Animal Control (moved in FY 21/22 from Public Safety)
100‐11‐6575 MISSION VIEJO ANIMAL CONTROL 415,399 450,833 430,712 526,143 TOTALS 5,106,962 3,995,203 4,619,218 5,228,508 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 3,337,700 2,911,159 2,944,038 3,304,929 MATERIALS, SUPPLIES, & SERVICES 1,769,262 1,084,044 1,675,180 1,923,579 TOTALS 5,106,962 3,995,203 4,619,218 5,228,508 71 Account Description Total
40‐5040 CLOTHING & PERSONNEL SUPPLIES 150
‐ Polos for new commissioners and incentives for recruitments 40‐5045 COMMITTEE/COMMISSION STIPENDS 1,500
‐ Stipends for the Parks & Recreation commissioners
40‐5080 COMPUTER SOFTWARE 6,750
Increase due to consolidation of SubItUp software from other divisions ‐ Computer software upgrades, Canva, Constant Contact, Grammarly, Sign Up Genius (volunteer registration program), Survey Monkey
40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 32,385
‐ Leases and maintenance of printers and other office equipment 40‐5440 MEMBERSHIP & DUES 5,670
‐ American Society of Composers, Authors & Publishers (ASCAP), Broadcast Music, Inc (BMI), California Association of Parks & Recreation Commissioners, California Parks and Recreation Society (CPRS), Learning Education Resources Network Agency Membership (LERN), Municipal Management Association of Southern California (MMASC), National Recreation and Park Association (NRPA), Society of European Stage Authors and Composers (SESAC)
40‐5460 OFFICE SUPPLIES 10,000
‐ Paper, folders, binders, computer supplies, cords, cables, plotter printer supplies 40‐5500 PRINTING & MAILING 1,500
‐ Postage usage for events, surveys, programming, marketing, invitations, printing 40‐5550 PUBLIC NOTICES 2,000
‐ Advertisement of public notices for Facility Use Policy 40‐5720 TRAININGS, MEETINGS & CONFERENCES 1,100
‐ Meeting supplies, training seminars
41‐5020 BUILDING SUPPLIES 14,500
‐ Kitchen supplies, rugs for children's classes, parking lot control items, hardware City of Laguna Niguel
General Fund Expenditure ‐ Parks & Recreation
For Fiscal Year 2022‐23
72 41‐5040 CLOTHING & PERSONNEL SUPPLIES 4,000
‐ T‐shirts, sweatshirts, hats, jackets
41‐5080 COMPUTER SOFTWARE 4,740
‐ Sub It Up staff scheduling software, In Design, Adobe Pro, Adobe Illustrator, Visio Room diagram/design software
41‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 22,000
Increase due to anticipated full year of recreation activities ‐ ActiveNet computer service maintenance fees for class, field, room rentals 41‐5160 FIRST AID SUPPLIES 1,650
‐ Supplies, carrier bags, batteries, AED's, pads
41‐5270 YOUTH COMMITTEE 3,000
‐ Uniform shirts, college and job faire, workshops, events, festivals 41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 9,200
‐ Leases and maintenance of equipment and machines
41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 6,750
‐ Facility rental janitorial service, table linen service, and other repairs 41‐5440 MEMBERSHIP & DUES 2,000
‐ American Camp Association, ArtsOC, CPRS memberships, Motion Picture Licensing Corp for viewing movies and TV, S&S crafts
41‐5460 OFFICE SUPPLIES 100
‐ Paper, pencils, phone accessories, and other office items 41‐5500 PRINTING & MAILING 84,000
Increase due to reinstatement of quarterly Parks & Rec brochure ‐ Printing costs for general Recreation printing, quarterly Recreation brochure, and postage and delivery for the Recreation Brochure
41‐5520 PROMOTIONAL 14,000
‐ Advertising and promotional items for Recreation programming ‐ Contract services for graphic design of special items 41‐5590 RECREATION PROGRAMS 157,000
Increase due to reinstatement of summer camps
‐ Amusement park trips, special event shuttles, décor, and performers, summer camps 73 41‐5600 RECREATIONAL SUPPLIES 45,000
‐ Craft and game supplies, paper, glue, paint, posterboard, hardware 41‐5660 SPECIAL EVENTS 277,100
‐ Community festival, park dedications, ribbon cuttings, ground‐breaking ceremonies, Holiday Parade, Menorah Lighting ceremony, 4th of July Fireworks show, Volunteer Recognition events, and Concerts In the Park events 41‐5720 TRAININGS, MEETINGS & CONFERENCES 2,950
‐ Hospitality for Holiday Parade Committee Meetings, staff trainings 41‐6330 INSTRUCTORS 39,900
‐ Percentage of all class registration revenue received that is paid to instructors 41‐7250 OFFICE FURNITURE/EQUIPMENT 1,000
‐ Accessories, microphones, storage containers, furniture at CVPCC 41‐7275 PARKS & RECREATION EQUIPMENT 2,000
‐ Portable fencing, canopies, delineator posts, radios
42‐5020 BUILDING SUPPLIES 1,200
‐ Supplies, such as water, coffee, plates, soap, etc
42‐5040 CLOTHING & PERSONNEL SUPPLIES 4,000
‐ Uniforms, whistles, lanyards, jackets, t‐shirts, shorts, sweats, sunscreen 42‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 9,364
‐ Fee based on revenue received ‐ Classes, special events, parks, pool, fields, daily uses, annual passes, misc. revenue
42‐5160 FIRST AID SUPPLIES 1,500
‐ Replenishment of first aid supplies around pool deck and registration desk 42‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 6,802
‐ Canon copier at registration office
42‐5440 MEMBERSHIP & DUES 880
‐ Association of Aquatics Professionals, So. Cal. Public Pool Operators Association 42‐5460 OFFICE SUPPLIES 4,000
‐ Hardware and supplies related to equipment, cleaning products, small items ‐ Paper, pens, tape, cords, cables, binders, etc.
74 42‐5500 PRINTING & MAILING 1,000
‐ Mailings, flyers, banners, pool cards
42‐5520 PROMOTIONAL 1,500
‐ Signage, posters, banners, print publications, and digital media 42‐5600 RECREATIONAL SUPPLIES 5,000
‐ Supplies, wrist bands, tubes, buoys, boards, umbrellas, boxes, and cones 42‐5625 RED CROSS FEES 2,150
‐ Certification charges for lifeguard training, WSI, CPR, first aid, AED's 42‐5720 TRAINING, MEETINGS, & CONFERENCES 6,865
‐ Aquatics Facility Operator (AFO)/Certified Pool Operator Training, Lifeguard instructor training (off‐site), aquatics training (on‐site)
42‐6330 INSTRUCTORS 10,000
‐ Percentage of all class revenue received that is paid to class instructors 42‐7250 OFFICE FURNITURE/EQUIPMENT 600
‐ Whiteboards for Aquatics offices
42‐7275 PARKS & RECREATION EQUIPMENT 8,000
‐ Deck supplies, pool blankets
43‐5020 BUILDING SUPPLIES 2,440
‐ Drinking water, coffee, tea, supplies, hardware
43‐5040 CLOTHING & PERSONNEL SUPPLIES 1,200
‐ Staff uniforms, shirts, sweatshirts, jackets, hats
43‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 3,870
‐ Active Net transaction fees
43‐5160 FIRST AID SUPPLIES 1,000
‐ First aid supplies for skate park
43‐5300 LEASE ‐ EQUIPMENT 500
‐ Leases and maintenance of printers and other office equipment 43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,000
‐ Building repairs, re‐keying locks, door jam replacement 75 43‐5440 MEMBERSHIP & DUES 150
‐ CPRS membership for Recreation Coordinator
43‐5460 OFFICE SUPPLIES 500
‐ Paper, pens, cords, cables, printer ribbon
43‐5520 PROMOTIONAL 700
‐ Promotional items, stickers, advertising, videography 43‐5590 RECREATION PROGRAMS 2,500
‐ Contract for special events, such as catering, entertainment, carnival games 43‐5600 RECREATIONAL SUPPLIES 9,620
‐ General operating supplies: glue, tape, decorations
43‐5720 TRAINING, MEETINGS, & CONFERENCES 720
‐ CPR, first aid, AED certification for all staff members 43‐6330 INSTRUCTORS 5,495
‐ Percentage of class registration revenue paid out to contract instructors 45‐5040 CLOTHING & PERSONNEL SUPPLIES 2,000
‐ Shirts, hats, jackets
45‐5290 LEASE ‐ EL LAZO 14,964
‐ GSA lease for the El Lazo basketball courts
45‐5390 MAINTENANCE ‐ SPORTS FIELDS 237,190
‐ 21 baseball/softball fields, bocce courts, volleyball courts, pickleball courts ‐ Annual hilltopper order to replenish infield material, rebuild fields 45‐5440 MEMBERSHIP & DUES 610
‐ CPRS membership for two staff, So. Cal. Municipal Athletic Federation memberships 45‐5460 SUPPLIES 8,100
‐ Athletic items, such as bases, balls, nets, tools, and signs, staff cell phone accessories 45‐5500 PRINTING & MAILING 100
‐ Printing of flyers, notification or events
76 45‐5520 PROMOTIONAL 575
‐ Advertising of programs, banners, social media, marketing for MLB Pitch, Hit, and Run, Coed softball league, other department advertisements 45‐5590 RECREATION PROGRAMS 4,800
‐ Musco Control Link, Forklift rental for hilltopper order, Bocce Ball referee 45‐5600 RECREATIONAL SUPPLIES 1,900
‐ Sports supplies, camp supplies
45‐5720 TRAINING, MEETINGS, & CONFERENCES 1,035
‐ One day intensive seminar, first aid, CPR training, SCMAF sports institute 45‐7275 PARKS & RECREATION EQUIPMENT 15,000
‐ Soccer goals, netting, mounds, fences, windscreens, cages, mats, pads 49‐5020 BUILDING SUPPLIES 13,100
‐ Coffee, tea, water, towels, floor mats, soap
49‐5040 CLOTHING & PERSONNEL SUPPLIES 500
‐ Uniform shirts, sweatshirts, name tags
49‐5070 COMPUTER ROOM/LAB 250
‐ Supplies and expenses for computer room
49‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 9,000
‐ ActiveNet registration fees
49‐5160 FIRST AID SUPPLIES 1,000
‐ Replenishment of first aid supplies throughout the senior center 49‐5263 LN SENIOR CITIZENS COMMITTEE 7,000
‐ Senior games, Brain Fitness, Computer Lab
49‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 23,176
Increase due to consolidation of accounts
‐ Leases and maintenance of printers, equipment, and machines 49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 7,500
‐ Janitorial service, table linen service, minor repairs 77 49‐5440 MEMBERSHIP & DUES 2,624
‐ California Parks & Recreation Society, National Council on Aging/National Institute for Senior Citizens, Motion Picture License Certificate, International Council on Active Aging, Orange County Strategic Plan for Aging, Amazon
49‐5460 OFFICE SUPPLIES 3,750
‐ Paper, printer cartridges, binders, receipt books, other office supplies 49‐5500 PRINTING & MAILING 15,000
‐ Special mailings and newsletter subscriptions, quarterly activity guide, stationary 49‐5520 PROMOTIONAL 5,000
‐ Fitness programs, senior expo, Senior Mobility transportation materials 49‐5590 RECREATION PROGRAMS 6,000
‐ Trips, excursions, demonstrations, summer concert series, casino night 49‐5600 RECREATIONAL SUPPLIES 10,000
‐ Pop up parties, lunch events, socials, film Fridays, timeless melodies 49‐5720 TRAINING, MEETINGS & CONFERENCES 2,250
‐ Seminars, training, and professional development, mileage reimbursement 49‐6330 INSTRUCTORS 50,511
‐ 70% share of revenue from classes (yoga, Zumba, writing, computer, dance) 49‐6725 PROFESSIONAL SERVICES 45,000
‐ Implementation of social services program for seniors 49‐7250 OFFICE FURNITURE/EQUIPMENT 50,000
‐ New chairs for ballroom at Senior Center
24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 15,000
‐ Ridership costs associated with Senior Mobility Program 11‐6575 MISSION VIEJO ANIMAL CONTROL 526,143
‐ Contract cost to City of Mission Viejo for animal control services 78 Fiscal Year 2022 2023
Other Funds
2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 2,424,088 1,966,550 1,934,153 2,014,231 210‐31‐3109 GAS TAX ‐ 2103 460,252 435,771 527,629 601,839 210‐31‐3111 GAS TAX ‐ 2105 340,487 332,763 360,444 390,454 210‐31‐3112 GAS TAX ‐ 2106 215,175 207,273 237,436 250,992 210‐31‐3113 GAS TAX ‐ 2107 429,931 450,284 490,277 544,408 210‐31‐3114 GAS TAX ‐ 2107.5 7,500 7,500 7,500 7,500 210‐31‐3118 GAS TAX ‐ SB1 RMRA 1,231,106 1,210,863 1,299,792 1,405,483 210‐31‐3700 INTEREST INCOME 66,781 14,279 10,000 10,000 210‐31‐3702 UNREALIZED GAIN/LOSS 2,740 (10,798) ‐ ‐ TOTAL REVENUES 2,753,972 2,647,935 2,933,078 3,210,676 210‐31‐5383 MAINTENANCE ‐ REPAIRS & REPLACEM E 70,274 30,127 125,000 131,250 210‐31‐5384 MAINTENANCE ‐ SIDEWALKS 132,028 272,093 300,000 330,000 210‐31‐5394 MAINTENANCE ‐ STREETS 739,924 600,165 628,000 659,400 210‐31‐5374 MAINTENANCE ‐ BRIDGES & TUNNELS ‐ ‐ ‐ 75,000 210‐99‐9000 TRANSFERS OUT 2,269,284 1,777,947 1,800,000 3,485,000 TOTAL EXPENDITURES 3,211,510 2,680,332 2,853,000 4,680,650 NET CHANGE TO FUND BALANCE (457,538) (32,397) 80,078 (1,469,974) ENDING FUND BALANCE 1,966,550 1,934,153 2,014,231 544,257 City of Laguna Niguel
Special Revenue Fund ‐ Gas Tax
For Fiscal Year 2022‐23
79 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 1,306,403 2,355,569 2,532,570 1,651,964 220‐29‐3140 OPERATING GRANTS ‐ ‐ 59,816 176,292 220‐31‐3110 MEASURE M2 1,188,269 1,173,458 1,290,000 1,350,000 220‐31‐3700 INTEREST INCOME 48,683 12,912 7,000 7,000 220‐31‐3702 UNREALIZED GAIN/LOSS 8,618 (12,314) ‐ ‐ 220‐76‐3141 CAPITAL GRANTS ‐ 50,000 ‐ ‐ TOTAL REVENUES 1,245,570 1,224,056 1,356,816 1,533,292 220‐29‐6140 CONTRACTED SERVICES ‐ ‐ 59,816 176,292 220‐99‐9000 TRANSFERS OUT 196,404 1,047,055 2,177,606 3,000,000 TOTAL EXPENDITURES 196,404 1,047,055 2,237,422 3,176,292 NET CHANGE TO FUND BALANCE 1,049,166 177,001 (880,606) (1,643,000) ENDING FUND BALANCE 2,355,569 2,532,570 1,651,964 8,964 City of Laguna Niguel
Special Revenue Fund ‐ Measure M2
For Fiscal Year 2022‐23
80 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 565,153 608,433 423,363 170,698 250‐31‐3115 AB 2766 AQMD REVENUE 84,519 85,288 80,000 85,000 250‐31‐3141 CAPITAL GRANT REVENUE ‐ ‐ 85,100 ‐ 250‐31‐3700 INTEREST INCOME 15,069 2,352 5,000 3,000 250‐31‐3702 UNREALIZED GAIN/LOSS 1,500 (2,352) ‐ ‐ TOTAL REVENUES 101,088 85,288 170,100 88,000 250‐31‐5700 TRAFFIC SIGNALS ‐ TIMING 33,076 40,545 80,750 84,790 250‐99‐9000 TRANSFERS OUT 24,732 229,813 342,015 ‐ TOTAL EXPENDITURES 57,808 270,358 422,765 84,790 NET CHANGE TO FUND BALANCE 43,280 (185,070) (252,665) 3,210 ENDING FUND BALANCE 608,433 423,363 170,698 173,908 City of Laguna Niguel
Special Revenue Fund ‐ AB 2766 AQMD
For Fiscal Year 2022‐23
81 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 158,702 216,803 297,431 371,431 253‐24‐3110 MEASURE M2 (SMP) 80,882 80,690 76,000 80,000 253‐24‐3700 INTEREST INCOME 4,889 1,003 1,000 1,000 253‐24‐3702 UNREALIZED GAIN/LOSS 638 (575) ‐ ‐ TOTAL REVENUES 86,409 81,118 77,000 81,000 253‐24‐5560 PUBLIC SERVICE ORG GRANT 28,308 490 3,000 75,000 TOTAL EXPENDITURES 28,308 490 3,000 75,000 NET CHANGE TO FUND BALANCE 58,101 80,628 74,000 6,000 ENDING FUND BALANCE 216,803 297,431 371,431 377,431 City of Laguna Niguel
Special Revenue Fund ‐ Senior Transportation
For Fiscal Year 2022‐23
82 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 6,671 15,446 23,000 23,500 255‐10‐3140 OPERATING GRANTS 157,166 157,389 150,000 150,000 255‐10‐3700 INTEREST INCOME 1,515 320 500 500 255‐10‐3702 UNREALIZED GAIN/LOSS 94 (155) ‐ ‐ TOTAL REVENUES 158,775 157,554 150,500 150,500 255‐10‐6625 ORANGE COUNTY SHERIFF CONTRACT 150,000 150,000 150,000 150,000 TOTAL EXPENDITURES 150,000 150,000 150,000 150,000 NET CHANGE TO FUND BALANCE 8,775 7,554 500 500 ENDING FUND BALANCE 15,446 23,000 23,500 24,000 City of Laguna Niguel
Special Revenue Fund ‐ SLESF
For Fiscal Year 2022‐23
83 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE ‐ (57,689) (6,740) ‐ 275‐23‐3140 OPERATING GRANTS 35,551 239,020 91,039 92,436 275‐23‐3141 CAPITAL GRANTS 73,097 71,993 512,597 579,316 TOTAL REVENUES 108,648 311,013 603,636 671,752 275‐23‐5560 PUBLIC SERVICE ORG GRANTS 40,470 154,116 54,139 54,936 275‐23‐6250 GRANT PLANNING & ADMINISTRA T 49,826 36,900 36,900 37,500 275‐99‐9000 TRANSFERS OUT 76,041 69,048 505,857 579,316 TOTAL EXPENDITURES 166,337 260,064 596,896 671,752 NET CHANGE TO FUND BALANCE (57,689) 50,949 6,740 ‐ ENDING FUND BALANCE (57,689) (6,740) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ CDBG
For Fiscal Year 2022‐23
84 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE (10,816) (96,190) (51,736) ‐ 287‐06‐3700 INTEREST INCOME ‐ 1,331 ‐ ‐ 287‐12‐3140 OPERATING GRANTS ‐ ‐ 71,950 ‐ 287‐21‐3142 STATE OF CA HCD ‐ LEAP GRANT ‐ ‐ 93,000 300,000 287‐21‐3143 STATE OF CA HCD ‐ SB2 GRANT ‐ ‐ 194,067 310,000 287‐21‐3144 STATE OF CA HCD ‐ PLHA GRANT ‐ ‐ 391,868 391,868 287‐30‐3141 CAPITAL GRANT REVENUE 10,816 108,765 ‐ ‐ 287‐39‐3141 CAPITAL GRANT REVENUE ‐ ‐ 275,000 ‐ 287‐52‐3141 CAPITAL GRANT REVENUE ‐ ‐ 1,100,000 700,000 287‐53‐3141 CAPITAL GRANT REVENUE ‐ ‐ 500,000 850,000 287‐55‐3141 CAPITAL GRANT REVENUE ‐ ‐ 600,000 ‐ 287‐70‐3141 CAPITAL GRANT REVENUE ‐ ‐ 900,000 500,000 287‐79‐3141 CAPITAL GRANT REVENUE ‐ ‐ 1,165,000 300,000 TOTAL REVENUES 10,816 110,096 5,290,885 3,351,868 287‐21‐5565 STATE OF CA HCD ‐ LEAP GRANT ‐ 93,000 300,000 287‐21‐5566 STATE OF CA HCD ‐ SB2 GRANT ‐ 53,067 141,000 310,000 287‐21‐5567 STATE OF CA HCD ‐ PLHA GRANT ‐ ‐ 391,868 391,868 287‐99‐9000 TRANSFERS OUT 96,190 12,575 4,613,281 2,350,000 TOTAL EXPENDITURES 96,190 65,642 5,239,149 3,351,868 NET CHANGE TO FUND BALANCE
(85,374) 44,454 51,736 ‐ ENDING FUND BALANCE (96,190) (51,736) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ Miscellaneous Grants
For Fiscal Year 2022‐23
85 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 519,068 505,340 449,284 449,284 300‐99‐3900 TRANSFERS IN 22,095,321 4,857,368 7,760,519 9,414,316 TOTAL REVENUES 22,095,321 4,857,368 7,760,519 9,414,316 300‐52‐6125 CONSTRUCTION CONTRACTS 334,897 ‐ ‐ ‐ 300‐52‐6725 PROFESSIONAL SERVICES‐OTHER 11,470 ‐ ‐ ‐ 300‐53‐6125 CONSTRUCTION CONTRACTS 626,113 ‐ ‐ ‐ 300‐53‐6140 CONTRACTED SERVICES ‐ OTHER 16,208 ‐ ‐ ‐ 300‐53‐6725 PROFESSIONAL SERVICES‐OTHER 87,630 ‐ ‐ ‐ 300‐55‐6125 CONSTRUCTION CONTRACTS 16,171,164 ‐ ‐ ‐ 300‐55‐6140 CONTRACTED SERVICES ‐ OTHER 22,480 ‐ ‐ ‐ 300‐55‐6725 PROFESSIONAL SERVICES‐OTHER 949,849 ‐ ‐ ‐ 300‐61‐6125 CONSTRUCTION CONTRACTS 1,068 ‐ ‐ ‐ 300‐61‐6725 PROFESSIONAL SERVICES‐OTHER 9,400 ‐ ‐ ‐ 300‐70‐6125 CONSTRUCTION CONTRACTS 3,148,838 ‐ ‐ ‐ 300‐70‐6140 CONTRACTED SERVICES ‐ OTHER 149,325 ‐ ‐ ‐ 300‐70‐6725 PROFESSIONAL SERVICES‐OTHER 476,940 ‐ ‐ ‐ 300‐76‐6125 CONSTRUCTION CONTRACTS 55,364 ‐ ‐ ‐ 300‐76‐6725 PROFESSIONAL SERVICES‐OTHER 1,800 ‐ ‐ ‐ 300‐78‐6140 CONTRACTED SERVICES ‐ OTHER 46,503 ‐ ‐ ‐ 300‐52‐6130 CAPITAL IMPROVEMENT PROJECT ‐ 11,042 1,097,958 700,000 300‐53‐6130 CAPITAL IMPROVEMENT PROJECT ‐ 178,736 529,716 850,000 300‐55‐6130 CAPITAL IMPROVEMENT PROJECT ‐ 1,218,036 600,000 ‐ 300‐61‐6130 CAPITAL IMPROVEMENT PROJECT ‐ 67,968 368,086 ‐ 300‐70‐6130 CAPITAL IMPROVEMENT PROJECT ‐ 3,437,642 4,372,959 7,564,316 300‐79‐6130 CAPITAL IMPROVEMENT PROJECT ‐ ‐ 791,800 300,000 TOTAL EXPENDITURES 22,109,049 4,913,424 7,760,519 9,414,316 NET CHANGE TO FUND BALANCE (13,728) (56,056) ‐ ‐ ENDING FUND BALANCE 505,340 449,284 449,284 449,284 City of Laguna Niguel
Capital Projects Fund ‐ Capital Improvement Program
For Fiscal Year 2022‐23
86 2019‐2020
Actual
2020‐2021
Actual
2021‐2022
Estimate
2022‐2023
Proposed
BEGINNING FUND BALANCE 746,875 636,380 584,857 540,657 500‐06‐3700 INTEREST INCOME 11,968 1,446 3,000 3,000 500‐06‐3702 UNREALIZED GAIN/LOSS 278 (31,370) ‐ ‐ 500‐10‐3701 REALIZED GAIN/LOSS 2,824 779 ‐ ‐ 500‐10‐3800 VEHICLE SALES 7,941 21,226 1,500 ‐ 500‐22‐3701 REALIZED GAIN/LOSS 2,964 ‐ ‐ ‐ 500‐22‐3800 VEHICLE SALES 4,166 ‐ ‐ ‐ 500‐29‐3701 REALIZED GAIN/LOSS 2,912 4,128 ‐ ‐ 500‐29‐3800 VEHICLE SALES 20,900 34,528 3,000 ‐ 500‐35‐3701 REALIZED GAIN/LOSS 1,743 4,325 ‐ ‐ 500‐35‐3800 VEHICLE SALES 15,480 29,205 ‐ ‐ 500‐39‐3701 REALIZED GAIN/LOSS ‐ 780 ‐ ‐ 500‐39‐3800 VEHICLE SALES ‐ 19,583 5,000 ‐ 500‐41‐3701 REALIZED GAIN/LOSS 2,000 ‐ ‐ ‐ 500‐41‐3800 VEHICLE SALES 14,819 ‐ ‐ ‐ 500‐45‐3701 REALIZED GAIN/LOSS ‐ 1,814 ‐ ‐ 500‐45‐3800 VEHICLE SALES ‐ 14,542 4,000 ‐ 500‐49‐3701 REALIZED GAIN/LOSS 2,144 ‐ ‐ ‐ 500‐49‐3800 VEHICLE SALES (791) ‐ ‐ ‐ 500‐99‐3900 TRANSFERS IN 24,733 11,049 120,000 180,000 TOTAL REVENUES 114,081 112,035 136,500 183,000 500‐06‐5120 DEPRECIATION EXPENSE 197,808 140,666 160,000 160,000 500‐10‐5900 INTEREST EXPENSE 3,319 2,442 2,000 2,000 500‐22‐5900 INTEREST EXPENSE 1,068 ‐ ‐ ‐ 500‐25‐5900 INTEREST EXPENSE 2,436 1,840 2,200 2,200 500‐29‐5900 INTEREST EXPENSE 1,874 4,953 3,000 3,000 500‐30‐5900 INTEREST EXPENSE 2,410 ‐ ‐ ‐ 500‐31‐5900 INTEREST EXPENSE 1,190 1,190 1,500 1,500 500‐35‐5900 INTEREST EXPENSE 6,681 5,266 4,000 4,000 500‐39‐5900 INTEREST EXPENSE 1,021 2,496 3,000 3,000 500‐41‐5900 INTEREST EXPENSE 2,523 2,063 1,500 1,500 500‐45‐5900 INTEREST EXPENSE 3,284 2,642 3,500 3,500 500‐49‐5900 INTEREST EXPENSE 962 ‐ ‐ ‐ TOTAL EXPENDITURES 224,576 163,558 180,700 180,700 NET CHANGE TO FUND BALANCE (110,495) (51,523) (44,200) 2,300 ENDING FUND BALANCE 636,380 584,857 540,657 542,957 City of Laguna Niguel
Internal Service Fund ‐ Vehicle Replacement Fund
For Fiscal Year 2022‐23
87
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Fiscal Year 2022 2023
Capital Improvement Program
Estimated Funding
# Project 5 Year Cost Source FY 22‐23 FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 7923‐01 City Council Chamber Improvements 300,000 American Rescue Plan 300,000 ‐ ‐ ‐ ‐ 5223‐01 Chapparosa Park Soccer Field Synthetic 700,000 American Rescue Plan 700,000 ‐ ‐ ‐ ‐ Turf Replacement
5323‐01 Marina Hills Park Improvements 900,000 American Rescue Plan 100,000 800,000 ‐ ‐ ‐ 5323‐02 Parks Modernization Project 750,000 American Rescue Plan 750,000 ‐ ‐ ‐ ‐ 7023‐01 Accessible Pedestrian Signal Push Buttons 250,000 CDBG 50,000 50,000 50,000 50,000 50,000 7023‐02 Crown Valley Parkway Landscape 600,000 American Rescue Plan 100,000 500,000 ‐ ‐ ‐ Improvements ‐ North of Club House Dr.
7023‐03 Crown Valley Parkway Traffic Signal 335,000 Gas Tax ‐ HUTA 335,000 ‐ ‐ ‐ ‐ Synchronization/TMC Improvements
7023‐04 Golden Lantern/Moulton Parkway Traffic 400,000 Gas Tax ‐ HUTA 400,000 ‐ ‐ ‐ ‐ Signal Synchronization
7022‐04 Pacific Island Drive ‐ Drainage and Wall 350,000 Gas Tax ‐ HUTA 50,000 300,000 ‐ ‐ ‐ Improvements
n/a Crown Valley Parkway Westbound Widening 23,550,000 Applying for Grants ‐ 12,300,000 11,250,000 ‐ ‐ 7022‐06 La Paz Road Earth Movement Evaluation 200,000 American Rescue Plan 200,000 ‐ ‐ ‐ ‐ n/a Bus Shelter Replacement Project 600,000 American Rescue Plan ‐ 100,000 500,000 ‐ ‐ n/a Median Improvements 1,500,000 Applying for Grants ‐ ‐ 1,500,000 ‐ ‐ 7022‐03 Marina Hills Drive Resurfacing Project ‐ 2,000,000 CRRSAA Grant 200,000 ‐ ‐ ‐ ‐ Niguel Road to Golden Lantern Gas Tax ‐ SB1 1,800,000 ‐ ‐ ‐ ‐ 7023‐05 Intersection Vehicle Detection Improvements 200,000 Gas Tax ‐ HUTA 200,000 ‐ ‐ ‐ ‐ 7023‐06 Residential Resurfacing Program 10,500,000 Measure M2 3,000,000 ‐ 3,000,000 ‐ 3,000,000 Gas Tax ‐ HUTA 500,000 ‐ 500,000 ‐ 500,000 7023‐07 Residential Overlay Program 2,729,316 Gas Tax ‐ SB1 200,000 500,000 500,000 500,000 500,000 CDBG 529,316 ‐ ‐ ‐ ‐ Grand Totals 45,864,316 9,414,316 14,550,000 17,300,000 550,000 4,050,000 Summer Trolley Program* 1,010,000 Measure M2 Grant & 215,000 210,000 215,000 220,000 150,000 General Fund
*Shown with Capital Improvement Projects, per OCTA's request Total by Funding Sources 5‐Year Total FY 22‐23 FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 American Rescue Plan 4,050,000 2,150,000 1,400,000 500,000 ‐ ‐ CDBG Fund 779,316 579,316 50,000 50,000 50,000 50,000 Measure M2 Turnback 9,000,000 3,000,000 ‐ 3,000,000 ‐ 3,000,000 Gas Tax ‐ HUTA 2,785,000 1,485,000 300,000 500,000 ‐ 500,000 Gas Tax ‐ SB1 4,000,000 2,000,000 500,000 500,000 500,000 500,000 CRRSAA Grant 200,000 200,000 ‐ ‐ ‐ ‐ Applying for Grants 25,050,000 ‐ 12,300,000 12,750,000 ‐ ‐ Grand Totals 45,864,316 9,414,316 14,550,000 17,300,000 550,000 4,050,000 City of Laguna Niguel
Capital Improvement Projects
For Fiscal Years 2022‐23 through 2026‐27
88 PROJECT NAME: City Council Chamber Improvements
DESCRIPTION:
ESTIMATED COST: 300,000$ GL Account: 300‐79‐6130 7923‐01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 300,000 $ American Rescue Plan Funds
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 300,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
The audio visual upgrades for the Council Chamber were budgeted in the Fiscal Year 2021‐22 CIP. This part of the project for Fiscal Year 2022‐23 is to make modifications to the dais and staff seating to accommodate the new technology. Th is also includes the replacement of the carpet in the Council Chamber.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
89 PROJECT NAME: Chapparosa Park Soccer Field Synthetic Turf Replacement DESCRIPTION:
ESTIMATED COST: 700,000$ GL Account: 300‐52‐6130 5223‐01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 700,000 $ American Rescue Plan Funds
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 700,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will replace the synthetic turf soccer field at Chapparosa Pa rk. Replacement of the synthetic turf was last completed in 2013.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
90 PROJECT NAME: Marina Hills Park Improvements
DESCRIPTION:
ESTIMATED COST: 900,000$ GL Acco unt: 300‐53‐6130 5323‐01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 100,000$ American Rescue Plan Funds
FY 23‐24 800,000$ American Rescue Plan Funds
FY 24‐25 ‐$
FY 25‐26 ‐$
FY 26‐27 ‐$
TOTAL 900,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will address improvements to Marina Hills Park identified in the recently completed Park Needs Assessment study. Improvements include new accessi ble pathways and wayfinding signage to improve connectivity throughout the p ark, additional shade trees and benches, and expansion of the basketball court facilities.
Project design is scheduled to occur i n Fiscal Year 2022‐23 and project con struction is anticipated in Fiscal Year 2023‐24.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
91 PROJECT NAME: Parks Modernization Project
DESCRIPTION:
ESTIMATED COST: 750,000$ GL Account: 300‐53‐6130 5323‐02 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 750,000 $ American Rescue Plan Funds
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 750,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project supports ongoing efforts to modernize the City's parks, whic h were primarily constructed prior to City incorporation. While several park improvement projects have been undertaken in recent years, it is recognized that additional improve ments are necessary to bring all park facilities up to the standard desired by the Cit y. A full assessment of the City's parks is currently underway. This project will en compass an initial phase of park improvements which may include, but is not limited to , modernization of park restroom facilities and other park amenities.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
92 PROJECT NAME: Accessible Pedestrian Signal Push Buttons DESCRIPTION:
ESTIMATED COST: 250,000$ GL Account: 300‐70‐6130 7023‐01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 50,000 $ CDBG
FY 23‐24 50,000 $ CDBG
FY 24‐25 50,000 $ CDBG
FY 25‐26 50,000 $ CDBG
FY 26‐27 50,000 $ CDBG
TOTAL 250,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project includes the annual installation of accessible pedestrian s ignal (APS) push button equipment in compliance with the Americans with Disabilities Act ( ADA). The APS push button equipment is eligible for Community Development Block Grant ( CDBG) funding.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
93 PROJECT NAME: Crown Valley Parkway Landscape Improvements ‐ North of Club House Drive DESCRIPTION:
ESTIMATED COST: 600,000$ GL Acco unt: 300‐70‐6130 7023‐02 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 100,000$ American Rescue Plan Funds
FY 23‐24 500,000$ American Rescue Plan Funds
FY 24‐25 ‐$
FY 25‐26 ‐$
FY 26‐27 ‐$
TOTAL 600,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project consists of improving the landscaping adjacent to the existi ng wall along Crown Valley Parkway, north of Club House Drive. Repairs to City‐owned sec tion of the wall will be incorporated into the project, as necessary. Project design i s scheduled for Fiscal Year 2022‐23 and project construction is anticipated in Fiscal Year 2023‐24.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
94 PROJECT NAME: Crown Valley Parkway Traffic Signal Synchronization and TMC Improvements DESCRIPTION:
ESTIMATED COST: 335,000$ GL Account: 300‐70‐6130 7023‐03 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 335,000 $ Gas Tax (HUTA)
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 335,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This regional project includes traffic signal synchronization and equip ment upgrades on Crown Valley Parkway. OCTA is the lead agency for the project. Other partic ipating agencies in addition to Laguna Niguel are Caltrans, Dana Point, and Missio nV i e j o .T h e project encompasses a total of 30 signalized intersections on the entire 9 .35 mile length of Crown Valley Parkway. This includes all 15 signalized intersections ow ned by the City.
In Spring 2022, this project was awarded Measure M2 funds as part of the Proj ect P Program, which covers the majority of project costs. The budgeted amount i s the City's match funding per the grant requirements.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
95 PROJECT NAME: Golden Lantern / Moulton Parkway Traffic Signal Synchronization DESCRIPTION:
ESTIMATED COST: 400,000$ GL Account: 300‐70‐6130 7023‐04 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 400,000 $ Gas Tax (HUTA)
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 400,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This regional project includes traffic signal synchronization and equip ment upgrades on Golden Lantern / Moulton Parkway. OCTA is the lead agency for the project.
Participating agencies in addition to Laguna Niguel are Caltrans, Dana Po int, and Laguna Hills. The project encompasses a total of 34 signalized intersections on t he entire 9.99 mile length of Golden Lantern / Moulton Parkway. This includes all 19 signalized intersections owned by the City. In Spring 2022, this project was awarded M easure M2 funds as part of the Project P Program, which covers the majority of project costs. The budgeted amount is the City's match funding per the grant requirements.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
96 PROJECT NAME: Pacific Island Drive Drainage and Wall Improvements DESCRIPTION:
ESTIMATED COST: 350,000$ GL Account: 300‐70‐6130 7022‐04 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 50,000 $ Gas Tax (HUTA)
FY 23‐24 300,000 $ Gas Tax (HUTA)
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 350,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will address drainage and runoff issues along Pacific Island Drive. Budgeted funds for Fiscal Year 2022‐23 will be utilized to negotiate the constructi on and drainage easements necessary for the improvements. Construction is anticipated f or Fiscal Year 2023‐24.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
97 PROJECT NAME: La Paz Road Earth Movement Evaluation
DESCRIPTION:
ESTIMATED COST: 200,000$ GL Account: 300‐70‐6130 7022‐06 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 200,000 $ American Rescue Plan
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 200,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will evaluate roadway failures on La Paz Road near Rancho Nigu el Road. The engineering evaluation will include monitoring and data collection to de termine the cause and potential solutions to correct the issue. $150,000 was appropri ated toward this effort at the Fiscal Year 2021‐22 mid‐year budget review and an additi onal $200,000 is included in Fiscal Year 2022‐23 for a total project budget of $350,000.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
98 PROJECT NAME: Marina Hills Drive Resurfacing Project ‐ Niguel Road to Golden Lantern DESCRIPTION:
ESTIMATED COST: 2,000,000$ GL Account: 300‐70‐6130 7022‐03 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 2,000,000$ CRRSAA and Gas Tax (SB 1)
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 2,000,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project is the rehabilitation of Marina Hills Drive from Niguel Road t oG o l d e n Lantern. In addition to pavement rehabilitation, the project includes bi ke lane enhancements, ADA curb ramp improvements, and installation of traffic si gnal video detection systems at two intersections. The construction phase of the project will be funded with $200,000 from the Coronavirus Response and Relief Supplement al Appropriations Act of 2021 (CRRSAA) and $1,800,000 in SB 1 gas tax funds.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
99 PROJECT NAME: Intersection Video Detection Improvements DESCRIPTION:
ESTIMATED COST: 200,000$ GL Account: 300‐70‐6130 7023‐05 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 200,000 $ Gas Tax (HUTA)
FY 23‐24 ‐ $
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
TOTAL 200,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project consists of installation of video detection with bicycle detection capabilities at signalized intersections located off the Regional Traffic Signal Synchronization Project corridors. These intersections may be adjacent to schools or other areas w ith heavy bicycle activity.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
100
PROJECT NAME: Residential Resurfacing Program (Zones 3 & 4) DESCRIPTION:
ESTIMATED COST: 10,500,000$ GL Account: 300‐70‐6130 7023‐06 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 3,500,000$ Gas Tax (HUTA) and Measure M2
FY 23‐24 ‐ $
FY 24‐25 3,500,000$ Gas Tax (HUTA) and Measure M2
FY 25‐26 ‐ $
FY 26‐27 3,500,000$ Gas Tax (HUTA) and Measure M2
TOTAL 10,500,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will maintain citywide arterial and residential roadways per the City's Pavement Management Plan. The project will include roadway maintenance and repair including the repair of isolated areas of pavement, pavement grinding and removal, asphalt pavement overlay, slurry seal application, concrete improvements including curbs and gutters, sidewalks and access ramps, adjustment of surface utilities to final pavement grade, and roadway marking, signing, and striping.
Zones 1 and 2 were completed in Fiscal Year 2021‐22. Zones 3 and 4 are scheduled for Fiscal Year 2022‐23. Funding for Fiscal Year 2022‐23 includes $3,000,000 in Measure M2 funds and $500,000 in gas tax (HUTA) funds.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
101
PROJECT NAME: Residential Overlay Program
DESCRIPTION:
ESTIMATED COST: 2,729,316$ GL Account: 300‐70‐6130 7023‐07 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 729,316 $ Gas Tax (SB 1) / CDBG
FY 23‐24 500,000 $ Gas Tax (SB 1)
FY 24‐25 500,000 $ Gas Tax (SB 1)
FY 25‐26 500,000 $ Gas Tax (SB 1)
FY 26‐27 500,000 $ Gas Tax (SB 1)
TOTAL 2,729,316$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023 through 2026‐27
This project will maintain citywide residential roadways per the City's P avement Management Plan. The project will include roadway maintenance and repair including the repair of isolated areas of pavement, pavement grinding and removal, a sphalt pavement overlay to final pavement grade, access ramps, and roadway marki ng and striping. Project funding in Fiscal Year 2022‐23 includes $529,316 in CDB G funds and $200,000 in SB 1 gas tax funds.
Completion of this project supports City Council Goal 4 (Infrastructure a nd Technology) of the Strategic Plan Implementation Action Plan.
102
PROJECT NAME: Summer Trolley Program
DESCRIPTION:
ESTIMATED COST: 1,010,000$ GL Account: 220‐29‐6140 & 100‐29‐6140 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22‐23 215,000 $ Measure M2 and General Fund
FY 23‐24 210,000 $ Measure M2 and General Fund
FY 24‐25 215,000 $ Measure M2 and General Fund
FY 25‐26 220,000 $ Measure M2 and General Fund
FY 26‐27 150,000 $ Measure M2 and General Fund
TOTAL 1,010,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2022‐23 through 2026‐27
This project will introduce a free public transportation service that wil l operate annually during the summer months. The Summer Trolley route will connect riders to p oints of interest within the City and will also include transfer options to other tr ansit services such as OCTA bus routes. The City has received a Measure M2 Project V Communi ty Based Transit Circulator Program grant that will fund the majority of the p rogram with General funds to be utilized as matching funds.
Completion of this project supports City Council Goal 5 (Economic and Comm unity Development) of the Strategic Plan Implementation Action Plan. 103
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Fiscal Year 2022 2023
Appendix
General Fund- The General Fund is used to accountfor the financial resources and expenditures associated with most City operations where revenue is not required to be recorded in a separate fund.
Revenues collected in the General Fund are not restricted as to the programor purpose they may be spent upon. They are derived primarily from taxes which account for approximately 89% of all General Fund revenues. Other General Fund revenue sources include licenses and pe rmits, fines and forfeitures, use of money and property, intergovernmental revenues, charges for services, and other miscellaneous revenues.
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
CLASSIFICATION OF FUNDS
The accounts of the City are organized on the basis of funds. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording resources, together with all related liabilities, obligations, and equities, which are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The City currently uses the following funds:
Gas Tax Fund - Accounts for revenues received and expenditures made for general street maintenance. Financing is provided by the City’s share of state gasoline taxes collected under the Street and Highway Code, Sections 2103, 2105, 2106, 2107 and 2107.5. Sections 2103, 2105, 2106, and 2107 revenue can be used for street maintenance and construction, while Section 2107.5 revenue is restricted to street engineering activities.
Measure “M2” Fund- Accounts for revenues received and expenditures made for street improvement and maintenance. Financing is provided by the City’s allocation of County Measure M2 funds.
Ai
r Quality Improvement Fund- Accounts for revenues received under AB2766 and expenditures made for air quality improvements. AB2766 was enacted to authorize air pollution control districts to impose fees on motor vehicles. The California Department of Motor Vehicles collects the fees by assessing an amount on each registered vehicle in the South Coast District. This fee is distributed by the South Coast Air Quality Management District to local governments on a prorated basis based on population in the area.
Law Enforcement Fund- Accounts for various law enforcement revenues received and expenditures made for certain law enforcement and crime prevention expenditures in the Police Services Department. Financing is provided by the State of California’s Citizens Options for Public Safety (COPS) program and the Regional Narcotics Suppression Program.
Community Development Block Grant Fund- Accounts for revenues received and expenditures made for Community Development Block Grant eligible grants and capital projects. Financing is provided by the U.S. Department of Housing and Urban Development. 104
Capital Projects Fund- Accounts for expenditures relating to the City’s individual capital projects. It is used to account for capital improvements such as the construction, repair, and upgrade of City facilities; streets; storm drains; sewers; and park facilities.
Vehicle Replacement Fund- Contains cost reimbursements from departments that utilize the City’s Fleet Services Division for maintenance of vehicles and equipment. Also included in this fund are reimbursed rental charges for vehicles assigned to particular departments. Maintenance charges are based on historical records of the particular vehicle, and rental chargesare based on the estimated future replacement value of the vehicle.
Miscellaneous Grants Fund- Accounts for revenues received andexpenditures made for various City projects fully or partially funded by outside grants. Funding sources areprimarily received from the State of California.
105
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2022‐23
BUDGET GLOSSARY
ACCOUNTABILITY: The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry ‐‐ to justify t he raising of public resources and the purposes for which they are used.
ACCRUAL BASIS: Revenues are recognized when earned, and expenses are recognized when incurred.
APPROPRIATED BUDGET: The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes.
APPROPRIATION: Amount of money budgeted for a given program. Appropriations d o not mean the money will be fully expended but are the means by which legal authority is given to expend public monies.
ASSETS: Property which has monetary value and is owned by a government.
AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of management’s internal accounting controls and is intended to: (1) ascertain whether financial statements fairly present financial position and results of operations; (2) test whether transactions have been legally performed; (3) identify areas for possible improvements in accounting practices and procedures; (4) ascertain whether transactions have been recorded accurately and consistently; and (5) ascertain the stewardship of officials responsible for governmental resources.
BALANCED BUDGET: A budget in which available resources exceed or equal expenditures.
BASIS OF ACCOUNTING/BUDGETING: A term used to refer to when revenues, expenditures, expenses and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements.
BUDGET: A plan of financial and program operation which lists appropriations and the means of financing them for a given time period.
BUDGET ADOPTION: Formal adoption by the City Council which sets the spending path for the year.
BUDGET CALENDAR: The schedule of key dates or milestones that a government follo ws in the preparation and adoption of the budget.
BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues.
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CAPITAL IMPROVEMENTS: New, replacement, or improved infrastructure which has a minimum life expectancy of five years and a minimum expense of $5,000. However, some capital projects fall outside this definition, for example: one‐time expenditures for initial studies that are associated with other capital improvement projects.
CAPITAL OUTLAY: A budget category which accounts for all furniture and equipment having a unit cost of $500 or more and a useful life of more than one year. (See “Expenditure Categories”.)
CATEGORY: A summary of account detail within the budget account structure level. For example, salaries and benefits are grouped together in the Category level as "Personnel"; office supplies, printing, equipment maintenance, etc., are grouped together in the Category level "Maintenance & Operations".
CHARGES FOR SERVICES: Fees imposed upon users of services provided by the City.
CONTINUING APPROPRIATION: An appropriation that, once established, is automatically renewed without further legislative action, period after period, until altered or revoked.
CONTINGENCY: A budgetary reserve set aside for emergencies or unanticipated expenditure and/or revenue shortfalls.
DEPARTMENT: An organizational unit comprised of divisions. Each department is managed by a single director.
DEPRECIATION: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.
ENCUMBRANCES: Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved.
EXPENDITURES: Expenditures include current ope rating expenses which require t he current or future use of net current assets, service and capital outlays.
EXPENDITURE CATEGORIES: The individual expenditure accounts u s e d t o r e c o r d e a c h t y p e o f e x p e n d i t u r e a r e categorized into groups of similar types. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:
PERSONNEL – Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, and other benefits.
MAINTENANCE AND OPERATIONS – Supplies and other materials/services used in the normal operat ions of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, printing, travel, and utilities.
CAPITAL OUTLAY – A budget category which budgets all equipment having a unit cos t of more than $500 a n d a n e s t i m a t e d u s e f u l l i f e o f m o r e t h a n o n e y e a r . T h i s i n c l udes furniture, automobiles, machinery, equipment, and other types of fixed assets.
EXPENSES: Decreases in net total assets. Expenses represent total cost o f operations during a period, regardless of the timing of related expenditures.
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FEE: The payment for direct receipt of a public service by the party who benefits from the service.
FISCAL YEAR: A twelve‐month period of time used for budgeting, accounting, or tax collection purposes which may differ from a calendar year. Laguna Niguel operates on a July 1 to June 30 fiscal year.
FIXED ASSETS: Assets of a long‐term nature such as land, buildings, machinery , furniture, and other equipment.
The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $10,000.
FINES AND FORFEITURES: Revenue collected by the City from the issuance of misdemeanor and infraction citations which are the result of vehicle code traffic violations and municipal code parking violations.
FRANCHISE: A special privilege granted by a government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation.
FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).
FUND: An independent fiscal and accounting term used to record all fi nancial transactions related to the specific purpose for which the fund was created.
FUND BALANCE: The amount of financial resources available for use. Generally, this represents a summary of all the annual operating surpluses and deficits since the fund’s inception.
FUND TYPE: The highest level in the City’s budget account structure. The level includes General, Special Revenue, Capital Projects, and Internal Service. Included in each Fund Type may be several funds.
GANN LIMIT: A California ballot initiative adopted in 1980, and modified by Proposition 111 which passed in 1990, to limit the amount of tax proceeds state and local governments can spend each year. It now appears in California’s State Constitution as Article XIIIB.
GENERAL FUND: The primary fund of the City use d to account for all revenues a nd expenditures of the City not legally restricted as to use.
GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities ‐‐ except those accounted for in proprietary funds and fiduciary funds.
In essence, these funds are accounting segregations of financial resources.
GRANT: Contributions or gifts of cash or other assets from another governmental or private entity to be used or expended for a specific purpose, activity, or facility.
IMPACT FEES: Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g., parks, sidewalks).
INFRASTRUCTURE: Facilities on which the continuance and growth of a community d epend, such as roads, water lines, sewers, public buildings, parks, and so forth.
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IN‐LIEU TAX: Tax levied in place of another tax or taxes. The State of Calif ornia provides in‐lieu motor vehicle fees to local governments to compensate for local personal property, not subject to property tax.
INTERFUND TRANSFERS: Transfers are classified into residual equity transfers and ope rating transfers. Residual equity transfers are non‐recurri ng or non‐routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies betw een funds. An example of opera ting transfer is when the General Fund would report its annual subsidy to fund capital improvements in the Capital Projects Fund.
INTERGOVERNMENTAL REVENUE: Funding from Federal, State, and local grants and revenue sharing programs.
INTERNAL CONTROL: A plan of organization for purchasing, accounting and other financial activities which, among o t h e r t h i n g s , p r o v i d e s t h a t : ( 1 ) t h e d u t i e s o f e m p l o y e e s a r e s ubdivided so that no single employee handles a financial action from beginning to end; (2) proper authorizatio ns from specific responsible officials are obtained before key steps in the processing of a transaction are complet ed; and, (3) records and procedures are arranged appropriately to facilitate safekeeping and effective control.
I N T E R N A L S E R V I C E F U N D : A fund used to account for the financing of goods or services p rovided by one department or agency to the other departments or agencies of a government, or to other governments, on a cost‐ reimbursement basis.
LICENSES AND PERMITS: Fees charged to recover the costs of regulating certain activit ies in the interest of the overall community. The fee may not exceed the actual cost and often does not fully recover regulatory costs. (e.g., building permits, encroachment permits, grading permits).
MAINTENANCE AND OPERATIONS: A budget category which accounts for all the supplies, goods, and services required to support a program or activity. (See “Expenditure Categories”.)
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported in therein, and (2) whether an operating statement presents information on the flow of financial resourc es (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).
MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund‐type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, meaning that is when they become both “measurable” and “available to finance expenditures of the curre nt period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is i n c u r r e d e x c e p t f o r ( 1 ) i n v e n t o r ies of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed.
MUNICIPAL: In its broadest sense, an adjective denoting the State and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments.
MUNICIPAL CODE: A book that contains the City Council approved ordinances curre ntly in effect. The Municipal Code defines City policy. The Municipal Code contains the “laws” of the City.
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OBLIGATIONS: Amounts a government may be required legally to meet out of its resources. They include not only actual liabilities, but also unliquidated encumbrances.
OPERATING BUDGET: A financial, programmatic, and organization plan for furthering the goals of the City Council through the City departments, which does not include one‐time capital improvement projects.
ORDINANCE: A formal legislative enactment by the City Council. An ordinan ce has the full force and effect of law within the City boundaries, unless it is in conflict with any h i g h e r f o r m o f l a w , s u c h a s a S t a t e s t a t u t e o r constitutional provision. An ordinance has a higher legal standing than a resolution.
PERSONNEL: Budget category used to denote salaries and all personnel assoc iated benefits. (See “Expenditure Categories”.)
PROPOSITION 13: Enacted as Article XIIIA of the California Constitution. Initiative constitutional amendment approved in the June 1978 ballot which imposes a 1% limit on property taxes, various assessment restrictions, and limitations on the levy of new taxes.
RESOLUTION: A special order of the City Council, which requires less legal formality than an ordinance, in terms of public notice, and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance.
REVENUE: Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.
SPECIAL REVENUE FUNDS: These funds are separately administered because revenues are re stricted by the State of California, the Federal government, or other governmental agencies as to how the City may spend them.
STATUTE: A written law enacted by a duly organized and constituted legislative body.
SUBVENTIONS: Revenue collected by the State (or other level of government), which are allocated to the City on a formula basis. The major subventions received by the City, fro m the State of California, include motor vehicle in‐ lieu, gasoline taxes, and homeowner’s property tax exemptions.
TAXES: Compulsory charges levied by a government to finance services p erformed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessm ents. Neither does the term i nclude charges for services rendered only to those paying such charges (e.g., Senior Center class registration fees).
TRANSIENT OCCUPANCY TAX: A tax levied on lodging rentals (e.g., hotels, motels) where occupancy is less than 30 days and paid by the lodger.
USE OF MONEY AND PROPERTY: Funds include interest earned on the City’s investment portfoli o, rental income, and fees collected for other uses of City properties (e.g., for the privilege of using the City’s rights‐of‐way).
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FINANCIAL RESERVES POLICY COUNCIL POLICY
Adopted: 7/6/2004
Pending Approval: 6/7/2022
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A. Fiscal stability is an important factor for all cities. Sound f inancial management includes the practice and discip line of maintaining adequate re serve funds for known and unknown contingencies. Such contingencies and occurre nces include, but are not limited to:
Cash flow requirements
Economic uncertainties including downturns in the local, state o r national economy
Local emergencies and natural disasters
Loss of major revenue source
Unanticipated operating or capital expenditures
Uninsured losses
Tax refunds
Future capital projects
Vehicle and equipment replacement
Capital asset and infrastruc ture repair and replacement
The establishment of prudent financial reserve policies is important to ensure the long-term financial health of the City.
B. Applicability
This policy will apply to the City General Fund.
C. Reserve for Financial and Economic Uncertainty
The City will maintain a Reserve for Financial and Economic Uncertainty equal to no less than 50% of annual Gener al Fund operating expenditures. City Council approval shall be required before expending any portion of the Reserve for Financial and Economic Uncertainty. Unforeseen circumstances that may require an expenditure of such amounts include, but are not limited to natural disasters, unforeseen deficiencies of a m ajor revenue source, or unexpecte d operating or capital expenditures.
If any circumstances noted above occur, and the Reserve for Fin ancial and Economic Certainty falls below the City Council policy designat ed level of 50% of annual General Fund operating expenditures, all excess Unass igned fund balance in future years shall first be used to replenish the Re serve for 111
FINANCIAL RESERVES POLICY 2 of 3 COUNCIL POLICY
6/7/2022
Financial and Economic Uncertai nty until it reaches the policy designated level of 50% of General Fund operating expenditures. The City Council shall replenish the Reserve for Financial and Ec onomic Uncertainty prior to exp ending unassigned fund balance for other purposes.
D. Reserve for Compensable Accrue d Unused Vacation and Sick Leave The City will maintain a Reserve for Compensable Accrued Unused Vacation and Sick Leave based on estimated long-term liabilities on June 30 of each fiscal year.
E. Reserve for Other Post-Employment Benefits
The City will maintain a Reserve for Other Post-Employment Bene fits (OPEB) equal to 60% of the OPEB liability on June 30 of each fiscal year.
F. Reserve for Unfunded Pension Liability
The City will fund a Reserve for Unfunded Pension Liability, in t h e f o r m o f a Section 115 Pension Trust. A contribution to the trust shall be considered annually by the City Council during the budget process.
G. Reserve for Deferred Maintenan ce, Capital Assets, and Infrastructure Replacement
The City will maintain a Reserve for Deferred Maintenance, Capi tal Assets and Infrastructure Replacement. After allocating General Fund b alance to the Reserve for Financial and Economic Uncertainty and City Council designated projects and purposes, any remaining fund balance shall be appo rtioned to the Reserve for Deferred Maintenance, Capital Assets and Infrastruc ture Replacement as follows: 75% to Streets and 25% to Other Capital Assets and Infrastructure. It is the long -term goal of the City to build and maintain this reserve in an amount equal to the estimated replacement cost of all City capital assets and deferred maintenance at the end of their design life a n d t o u s e this reserve for such replacement.
H. City Council Designation of Reserves
The City Council may designate portions of General Fund unrese rved fund balance for future capital projects, continuing or carry -over appropriations from prior fiscal years for operating or capital expenditures, or an y other municipal purpose that the City Council deems prudent or necessary.
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FINANCIAL RESERVES POLICY 3 of 3 COUNCIL POLICY
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I. Annual Adjustment of Reserve Levels
Reserve levels will be adjusted annually in accordance with thi s policy.
Reserve levels will be set at t he end of each fiscal year in co njunction with the preparation of the City annual financial statements.
J. Annual Review of Policy
The City Council shall annually review the Financial Reserve Po licy, and consider such changes, if any, that it deems appropriate. Such review shall occur in conjunction with the review and adoption of the annual City Budget and Capital Improvement Program.
K. Comprehensive Annual Financial Report
In accordance with generally acc epted accounting principles and practices, all classifications of General F und balance will appear in the Note s to Financial Statements of the Comprehensive Annual Financial Report and be classified in accordance with GASB 54.
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www.cityoflagunaniguel.org
The City of Laguna Niguel is committed to providing a vibrant quality of life for all residents, businesses and visitors in a safe, beautiful and involved community.
Mission Statement
The City of Laguna Niguel is dedicated to preserving a safe, flourishing and community-oriented environment through thoughtful engagement, financial responsibility, and a commitment to innovation.
Vision Statement
Guiding Values
Integrity Excellence Innovation Security Quality Service
ATTACHMENT B
Planning Technician Job Description
City of Laguna Niguel
Job Description
PLANNING TECHNICIAN
Maintenance, Clerical, and Technical Unit
FLSA: Non-Exempt
DEFINITION
Under general supervision, performs a variety of technical and administrative technical duties in support of the Planning Division. Answers questions at the public counter and by the phone regarding codes, regulations and procedures, issuing permits; Receives and reviews plans and applications for ordinance compliance, and for completeness for Planning related projects.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision from Planning staff.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important resp onsibilities and duties may include, but are not limited to, the following:
♦ Provide customer service at the Planning public counter related to planning codes and regulations, zoning and environmental compliance. ♦ Review, process and issue permits.
♦ Research, analyze and make recomme ndations for compl iance with zo ning and applicable laws and regulations for project plans and proposals. ♦ Conduct site inspect ions to assess project si te status and ens ure p roject compliance with approved plans; Tabulate and input results into database. ♦ Assist in preparing City Council and P lanning Commission agenda reports and planning reports.
♦ Prepare public notices and related project files for public hearings and meetings. ♦ Answer questions and provide information to the public regarding zoning, land use, and the general plan.
♦ Attend and participate in professional group meetings. ♦ Maintains department records and files.
♦ Perform related duties as assigned.
QUALIFICATIONS
Knowledge of:
♦ Basic principles and practices of urban planning and land use. ♦ Pertinent Federal, State, and local laws, codes, and regulations, including thos e related to urban planning and development.
♦ Principles and practices of record keeping.
♦ Modern office methods, procedures, and computer equipment.
Ability to:
♦ Analyze and compile technical and statistical information and prepare reports. ♦ Interpret and apply rules, regulations, codes and policies. ♦ Respond to public requests and inquiries.
♦ Prepare clear and concise administrative reports.
♦ Communicate clearly and concisely, both orally and in writing. ♦ Establish and maintain cooperative working relationships with those contacted in the course of work, including community groups, the general public, and staff.
Experience and Training:
Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:
Some experience performing technical planning responsibilities is desirable.
Equivalent to a Bachelor’s degree from an accredited college or university with major course work in urban planning, public or business administration, or a related field.
Licenses:
Possession of, or ability to obtain, a valid California Driver's License.
PHYSICAL DEMANDS
The physical demands d escribed here represent those that must be met by an employee to successf ully perform the essential functions of t his job. Reasonable accommodation may be made to enable indi viduals with disabilities to perform the essential functions.
While performing th e duties of this job, the employee is regularly required to sit, talk, and hear; use hands to finger, handle, or f eel objects, tools, or controls; and reach with hands and ar ms. The employee is occasionally required to stand; walk; stoop, kneel and crouch.
The employee must occasionally lift and/or move up to 25 pounds. Specif ic vision abilities required by this job include close vision and the ability to adjust focus.
WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job.
Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
The noise level in the work environment is usually quiet in the office and moderate in the field.
ATTACHMENT C
Salary Schedule for Planning Technician and Human
Resources Manager
City of Laguna Niguel
Salary Schedule
Maintenance, Clerical and Technical Unit
Effective July 1, 2022
Monthly
Min. Max.
Planning Technician $4,896 $6,120
Executive and Management Unit
Effective July 1, 2022
Monthly
Min. Max.
Human Resources Manager $10,522 $13,158
ATTACHMENT D
Five-Year Budget Forecast
2022‐2023
Proposed
2023‐2024
Projection
2024‐2025
Projection
2025‐2026
Projection
2026‐2027
Projection
REVENUE SUMMARY
SALES TAXES 14,340,827 14,740,246 15,182,453 15,637,927 16,107,065 PROPERTY TAXES 25,836,000 26,430,228 27,038,123 27,660,000 28,296,180 OTHER TAXES 925,000 934,250 943,593 953,028 962,559 FRANCHISE FEES 2,305,000 2,328,050 2,351,331 2,374,844 2,398,592 INTEREST INCOME 350,000 353,500 357,035 360,605 364,211 FINES & FORFEITURES 545,000 545,000 545,000 545,000 545,000 C.D.D. REVENUE 2,944,490 3,003,380 3,063,447 3,124,716 3,187,211 PUBLIC WORKS REVENUE 298,400 301,384 304,398 307,442 310,516 PARKS & RECREATION REV 984,310 994,153 1,004,095 1,014,136 1,024,277 MISCELLANEOUS REVENUE* 451,219 282,000 284,820 287,668 290,545 TOTAL REVENUE 48,980,246 49,912,191 51,074,294 52,265,367 53,486,156 EXPENDITURE SUMMARY
CITY COUNCIL 310,426 317,566 324,870 332,342 339,986 ADMINISTRATION 1,362,534 1,393,872 1,425,931 1,458,728 1,492,279 CITY CLERK 452,149 462,548 473,187 484,070 495,204 LEGAL 400,000 409,200 418,612 428,240 438,089 FINANCE 1,138,398 1,164,581 1,191,367 1,218,768 1,246,800 NON‐DEPARTMENTAL 3,037,961 3,107,834 3,179,314 3,252,439 3,327,245 PUBLIC SAFETY 17,445,787 17,847,040 18,257,522 18,677,445 19,107,026 COMMUNITY DEVELOPMENT 4,253,851 4,351,690 4,451,778 4,554,169 4,658,915 PUBLIC WORKS 14,058,718 14,382,069 14,712,856 15,051,252 15,397,431 PARKS & RECREATION 5,228,508 5,348,764 5,471,785 5,597,636 5,726,382 TOTAL EXPENDITURES 47,688,332 48,785,164 49,907,222 51,055,089 52,229,356 TRANSFERS OUT 180,000 184,140 188,375 192,708 197,140 TOTAL EXPENDITURES & TRANSFERS OUT 47,868,332 48,969,304 50,095,598 51,247,796 52,426,496 REVENUE OVER/(UNDER) EXPENDITURES 1,111,914 942,887 978,697 1,017,570 1,059,660 BEGINNING FUND BALANCE 47,623,823 48,735,737 49,678,624 50,657,321 51,674,891 ENDING FUND BALANCE 48,735,737 49,678,624 50,657,321 51,674,891 52,734,552 SUMMARY BY FUNCTION
SALARIES & BENEFITS 11,550,402 11,816,061 12,087,831 12,365,851 12,650,265 MATERIALS, SUPPLIES, & SERVICES 36,137,930 36,969,102 37,819,392 38,689,238 39,579,090 TRANSFERS OUT 180,000 184,140 188,375 192,708 197,140 EXPENSE BY FUNCTION TOTALS 47,868,332 48,969,304 50,095,598 51,247,796 52,426,496 *Note: The Miscellaneous Revenue category includes one‐time grant revenues expected in Fiscal Year 2022/2023.
City of Laguna Niguel
General Fund Five Year Projection
Prepared in conjuction with the Fiscal Year 2022‐2023 Budget