CITY OF LAGUNA NIGUEL
CITY COUNCIL AGENDA ITEM
TO: Honorable Mayor and Council Members
FROM: Tamara S. Letourneau, City Manager
DATE: May 30, 2023
SUBJECT: Proposed Fiscal Year 2023-2024 Operating and Capital Budget
RECOMMENDATION
Staff recommends that the City Council:
1) Receive the proposed Fiscal Year 2023-2024 budget, direct st aff to make any adjustments and schedule the final budget presentation for the June 20, 2023, City Council meeting; and,
2) Commit the Fiscal Year 2023- 2024 $0.5 million budget surplus to the Deferred Maintenance, Capital Assets, and Infrastructure Replacement reserve.
3) Commit the Fiscal Year 2021-2022 $2.1 million surplus to the Deferred Maintenance, Capital Assets, and Infrastructure Replacement reserve.
BACKGROUND
Attachment A is the proposed Fi scal Year 2023-2024 Operating an d Five-Year Capital Improvement Budget. The proposed budget totals $60.8 million, i ncluding $6.9 million in funding for capital projects. This budget provides the continua tion of City services and maintaining the City’s infrastru cture while also practicing imp ortant conservative budgeting practices the City has i mplemented since incorporatio n. Further, this budget includes dedicating funds from the operating budget to General Fund infrastructure reserves. Additionally, this budget allows the City to properly plan for the future while not incurring any debt, a long-standing fiscal policy of the City.
Based on the results of operations for Fiscal Year 2021-2022 and the City’s independent audit, the City ended Fiscal Year 2021-2022 with a $2.1 million surplus. At the February 7, 2023, City Council meeting, direction was provided to allocate the $2.1 million surplus to reserves until the Budget Workshop in May, where the City Co uncil would provide additional direction to staff.
ANALYSIS
Operating Budget
The proposed FY 2023-2024 budget est imates revenue from all fun ds, excluding Transfers In, to total $60.9 million. The General Fund revenue estimate is $52.6 million; a $3.6 million increase from the pr evious year’s estimate. Prop erty tax and sales tax continue to be the largest components of revenue for the City, estimated at $26.8 million and $15.0 million for FY 2023-24. These projections represent 5 1% and 29% of total General Fund revenues, respectively.
The proposed FY 2023-2024 operating expenditures for all funds, excluding Transfers Out, is $60.8 million. The General Fund expenditure estimate, including Transfers Out, is $52.1 million. The City elected to make $4.8 million in additional discretionary payments to CalPERS in Fiscal Year 2022-2023. If we exclude that $4.8 million included as part of the FY 2022-2023 budget, the FY 2023-2024 General Fund budget r epresents a $3.4 million increase over the prior year’s budget. This increase is primarily due to overall inflationary conditions and increases to the contracts with the Orange County Sheriff's Department and MCE, the City’s street maintenance vendor.
The budget was built on the prio rities established in the City Council Strategic Plan, focusing on efficiently and effectively:
Providing high-quality essential services and programs to the community; Maintaining the City’s exis ting infrastructure; and, Continuing the City’s General Plan Update.
The proposed General Fund Budget includes total revenues of $52 .6 million and total expenditures of $52.1 million. This results in total revenues exceeding total expenditures by $0.5 million. This will allow the City to commit $0.5 million directly toward reserves.
Capital Improvement Budget
In March 2021, the federal gover nment passed the American Rescu e Plan Act (ARPA).
This Act provided funding to local governments to combat the negative economic effects of the pandemic. The City receiv ed approximately $8.8 million i n total for ARPA funds.
The Act requires the funds to be encumbered by December 31, 202 3. The proposed budget includes utilizing these f unds for only one-time capital projects which meet the criteria under the provisions of the Act. With the adoption of the proposed FY 2023-2024 Capital Improvement Budget, all ARPA funds will have been expen ded or encumbered by the December 31, 2023 deadline.
The proposed FY 2023-2024 Capital Im provement Program is $6.9 m illion. The Capital Improvement Program provides funding for:
Street/road improvements;
Upgrades at Sea Country Senior Center;
Crown Valley Park Wi-Fi;
Landscaping and wall improvements;
Traffic signal synchronization;
Park improvements; and
La Paz Road Earth Movement Eval uation, Mitigation, and Remediation
The funding sources for these projects include grant funds, Gas Tax, Measure M2, CDBG, AQMD, ARPA, and General Fund monies. The City is actively seeking grants for the La Paz Road Earth Movement E valuation, Mitigation, and Reme diation and Crown Valley Parkway Westbound Widening projects.
This budget includes a $200,000 allocation from the General Fund to provide funding for the Sea Country Senior and Comm unity Center Roof Replacement pr oject in FY 2023- 2024.
Staffing Updates
The proposed FY 2023-2024 budget inc ludes a total of 66 full-ti me positions. This is an increase of 2 positions from t he previously approved 64 full-ti me allocation in FY 2022- 2023. Staff is recommending the addition of one full-time Plann ing Manager for the Community Development Department and one full-time Management A ssistant for the Administration Department. The needs for these positions are di scussed in the department summaries below.
In addition, as is done annually, management has analyzed the internal operational needs of the City in relation to the adopted Strategic Plan goals and objectives, and department workloads and workplans. To ensure the highest levels of effici ency and effectiveness, staff recommends reorganizational adjustments to several existi ng position classifications. These are summarized as follows.
Reclassifications of existing full-time positions:
Community Development Department:
o Development Services Manager to Deputy Community Development Director
o Administrative Secret ary to Management Analyst
o Code Compliance Inspector to Senior Code Compliance Inspector Public Works Department:
o Contracts Administrator to Principal Civil Engineer
o Engineering Technician to Assistant Engineer
Parks and Recreation Department:
o Recreation Manager to Deputy Pa rks & Recreation Director o Recreation Coordinator to Recreation Supervisor
Administration Department:
o Deputy City Manager to A ssistant City Manager
Community Development Departmen t: The Community Development Dep artment’s functions include contract and grant management, various permit ting reviews, zoning/entitlement processing, building inspection, environment al reviews, and community preservation activities. The Department also oversees the General Plan maintenance, housing policy, economic development activities, code compliance, and all responsibilities related to the Planning Commission.
Planning Manager (New Full-Time Position): The addition of a Planning Manager position is proposed to appropriately organize, communicate, and delegate current duties and establish stronger oversight over the short-term and long-term planning activities. The cost of this new position, including salary and benefits, is approximately $184,000 annually.
Reclassification of the Development Se rvices Manager to Deputy Community Development Director: As the needs of the Department have evolved, the Department has identified the need to reclassify the title of t he Development Services Manager to the Deputy Community Development Director t o reflect the supervision and oversight that this role has in the department. The cost of this reclassification, including salary and benefits, is approximately $17,000 annually.
Reclassification of Administrative Secretary to Management Analyst: T h e j o b duties of the Administrative Secretary have changed over the last several years as the needs of the department have changed, and the responsibilit ies now reflect that of a Management Analyst position. The department no longer needs the traditional Administrative Secret ary functions. This position n o w o v e r s e e s t h e budget function and performs analytical work such as writing st aff reports, being responsible for special projects in the department and being a Community Development liaison to Human Resources. This level of work is i n line with the Management Analyst classification. The cost of this reclassific ation, including salaries and benefits, is approximately $11,500 annually.
Reclassification of a Code Compliance In spector to Senior Code Compliance Inspector: The Code Compliance Division needs an additional supervisory role to oversee the day-to-day workload, scheduling, and follow up to ensure outstanding customer service is always prov ided. This reclassification of a n existing Code Compliance Inspector to a Senior Code Compliance Inspector will p r o v i d e t h a t needed oversight in this division. The cost of this reclassification, including salaries and benefits, is approximately $20,000 annually.
The Deputy Community Development Director and the Senior Code C ompliance Inspector positions are new classifications to the City, and th ose new job descriptions have been included as Attachments B and C, respectively. The ad ditional Planning Manager and Management Analyst job classifications already exis t, so no further action is required.
Public Works Department: The P ublic Works Departmental function s include administration, engine ering, maintenance activities, environmen tal services, Metrolink station operations, and capital project oversight and execution. Reclassification of Contracts Administ rator to Principal Civil Engineer: As Engineering activities have increased, the Department requires more experienced Engineering positions that can p rovide higher level support acr oss several divisions of Public Works, as well as to the Community Development Department.
The Principal Civil Engineer will play a vital role in the admi nistration and delivery of the department budget, project management, contracts and agr eements, RFP development, and the execution of capital projects and review o f public projects.
The cost of this reclassification, including salary and benefit s, is approximately $48,500 annually.
Reclassification of Engineering Te chnician to Assistant Engineer: Like the Principal Civil Engineer, the Assistant Engineer will play a la rge role in the Public Works Department. The Assistant E ngineer will primarily focus o n project management, contracts and agreements, and RFP development. The cost of this reclassification, including salary and benefits, is approximately $11,000 annually.
The job description for the new classification of Principal Civil Engineer has been included as Attachment D. The Assistant Engineer job classification alre ady exists, so no further action is required.
Parks and Recreation Department: The Parks and Recreation Depa rtmental functions include administration, recreational programs, aquatics, the sk ate park, sports, the Sea Country Senior and Community Center, Crown Valley Community Center, and the senior transportation program.
Reclassification of Recreation Manager to Deputy Parks & Recreation Director:
The Parks and Recreation Department has been restructured over the last several years to address the growing parks and recreation needs in the community. Thus, various job duties have changed to ensure there is quality program oversight and supervision, which includes the job responsibilities of the Recreation Manager. The job responsibilities of the Recr eation Manager now reflect that of a Deputy Parks & Recreation Director, and staff recommends that this position be reclassified. The cost of this reclassification, including salary and benefits, is approximately $9,000 annually.
Reclassification of Recreation Coordinator to Recreation Supervisor: Additionally, as recreation activities and involvement have increased, the ne ed for supervision has also increased. The Recreation Supervisor will play a key role in ensuring the community continues to enjoy the variety of recreational activi ties our City makes available, with special att ention paid to the expanded areas of volunteer recruitment and coordination. The cost of this reclassification, including salary and benefits, is approximately $15,500 annually.
The Deputy Parks and Recreation Director and Recreation Supervisor job classifications already exist, so no further action is required.
Administration Department: The Cit y’s Administration Department coordinates and oversees the City Council adminis trative functions, Human Resou rces and Risk Management, City-wide Communications, Labor Relations, Informat ion Technology Services, Trash and Recycling Compliance, Legislative Advocacy, Homelessness Response, Animal Services, and all City Clerk’s Office activiti es. The Administration Department is also responsible f or coordinating City-wide activ ities, initiatives, and monitoring compliance and legislation, as well as assisting with grant activities. Management Assistant (New Full-Time Position): The additional full-time Management Assistant position will provide assistance to the Ad ministration Department in the areas of legislative advocacy, trash & recycl ing, Human Resources, grants and special pr ojects. The cost of this new po sition, including salary and benefits, is approximately $89,000 annually.
Reclassification of Deputy City Manager to Assistant City Manager: As the needs of the City have evolved over t he past several years, so have t he duties and responsibilities of the Deputy City Manager. The actual duties and day-to-day City- wide operational oversight responsibilities are more appropriately classified for an Assistant City Manager role. The cost of this reclassification, including salary and benefits, is approximately $18,500 annually.
Both the Assistant City Manager and the Management Assistant cl assifications already exist, so no further action is needed.
Management Aide (New Part-Time Job Classification): Due to current and projected needs in several Depart ments, staff is also recommend ing a new part- time Management Aide job classification. This new classificatio n is an entry-level professional position that will complement the Management Assis tant /Management Analyst/Sr. Management Analyst series. This classification may be attainable by existing entry-level part-time positions such as Administrative Intern, Recreation/Sr. Recreation Leader, Lifeguard/Sr. Lifeguard, Receptionist, etc. The new Management Aide job descripti on is included as Attachment F . The hourly rate of pay for this new position is $21.32 - $25.92.
Overall, the proposed two new full-time positions, eight propos ed full-time reclassifications, and one proposed new part-time classification provide the appropriate allocation of resources to meet the goals and objectives set forth in the adopted Strategic Plan. Attachment E includes the salary schedule for all the proposed staffing updates.
Community Development Fees
Community Development Fee Analysis
The Community Development Departm ent conducted a Fee Study to e valuate planning related fees and to consider w hether current fees were still ap propriate and in line with other local cities. Current planning fees are based on an hourly rate of $79/hour for staff time to review and process development applications and other planning functions. This hourly rate was last reviewed by the City Council in 2005. The $79/hour rate was based on the following three components:
1. Planning Personnel
2. Department Overhead
3. Citywide Overhead
Using the above methodology, the Fee Study determined the appro priate hourly rate to account for staff time to review and process development applications and other planning functions was $155/hour. Additionally, this hourly rate was com pared to other South Orange County cities, and the average hourly rate used by other cities is $157/hour. The implementation of the updated hourly rate is recommended to be phased in over the next two fiscal years, $116/hour effective July 1, 2023, and $155/hour effective July 1, 2024.
Based on the Fee Study, staff i s also recommending that City Co uncil implement a new technology fee (2% of building fees) and a General Plan maintenance fee (2% of building fees) as part of the overall changes to the Community Development fee structure. These fees will provide necessary funding in the future for software and other technology-based department expenditures associated with processing building app lications and future updates to the City’s General Pl an. These fees would be assesse d on development projects but would not be assessed for residential remodel projects.
In addition to updating the hourly rate for planning fees, staf f reviewed all development fees. There are many categories that are outdated, and this pro posed fee schedule streamlines and updates all the Co mmunity Development fees. Att achment G is the proposed development fee schedule. A resolution will be included with the staff report for the budget adoption on June 20, 2023.
Development Impact Fee (DIF)
The City Council requested information on the possible implemen tation of Development Impact Fees. As part of the City’s Community Development Department fee assessment, staff engaged the public finance consulting firm DTA to assess new Development Impact Fee (DIF) opportunities. A DIF is a one-time fee imposed on new development to recover costs for infrastructure, incl uding capital improvements, neede d to serve the new development. An example of a DIF currently assessed by the City is the Fair Share Traffic Impact Fee assessed on new development projects in the Gateway Specific Plan Area. Upon initial assessment, DTA concluded there may be opportunities for the City to implement additional DIF assessments; however, their recommendation was that the City should include the additional DIF assessments in the General Plan Update. Staff will bring
an analysis of potential additional DIF assessments to the City Council with the General Plan Update for further consideration. For further information on this topic, a summary of DIF Frequently Asked Questions provided by DTA is included as A ttachment H to this report.
Payment Card Convenience Fee
At the June 20
th City Council meeting, along with the adoption of the budget, staff will be recommending that the City Council approve a revision to the co nvenience fee for card transactions for all Community Development activities. The City will be utilizing a new enterprise permitting and licensing software called Energov. Energov is operated by Tyler Technologies, the City’s enterpris e resource planning (ERP) sys tem. The current payment solution platform will no longer be supported, and the City is required to move to a new provider. Using Energov is most beneficial as it directly interfaces with the City’s established ERP system. The convenience fee is set by Tyler Payment Solutions and has been set up as a 100% pass through to the cardholder. The conve nience fee rates are set by the payment system provider and may be subject to change in the future. As is the case now, there is no additional fee for using cash or checks f or payment. A resolution will be included with the staff report for the budget adoption on June 20, 2023.
Five-Year Financial Forecast
A General Fund five-year financial forecast has been included as Attachment I.
The attached five-year forecast includes the following assumptions:
Sales tax revenue estimates for fiscal years 2023-2024 and 202 4-2025 are provided by the City’s sales tax consultant. Subsequent years assume an annual
2.5% increase;
Property tax revenue assumes a 2% increase year over year; Other revenue items include cons ervative estimates, with most categories increasing between 1% to 2% annually;
All expenditure categories (by d epartment) assume a 2.25% annual increase; and, General Fund contributions to capital projects are included in this forecast as “Transfers Out” of annual amounts ranging between $200,000-$250,000.
This five-year forecast shows that the City will maintain its s trong financial position but highlights the need to remain conservative in our budgeting to maintain the City’s financial sustainability. The project ed 2027-2028 $46.0 million fund bala nce represents approximately 81% of the $57.0 million projected expenditures in Fiscal Year 2027-2028.
Fiscal Year 2021-2022 Year-End Surplus
As a result of the Fiscal Year 2021-2022 audit, the General Fund ended with a surplus of $2.1 million. Staff recommends that the City Council allocate the full balance of the surplus to the Deferred Maintenance, Cap ital Assets, and Infrastructure Replacement Reserve.
Although the City’s overall reserves are strong at an estimated $44.5 million at June 30, 2024, the projected balance of the Deferred Maintenance, Capita l Assets, and
Infrastructure Replacement reserve has decreased from $22.3 mil lion at June 30, 2022, to a projected $14.0 million at J une 30, 2024. There are primar ily two factors that have led to this decrease:
1) The City’s Financial Reserves Policy, included in Attachment A at the end of the budget book, states that the City will maintain a reserve for Financial and Economic Uncertainty equal to no less than 50% of annual General Fund op erating expenditures. As inflation has r isen over the past few years, t he City’s General Fund operating expenditures have increased as well. Operating expenditures were $46.2 million in Fiscal Year 2021-2022 and are projected at $52.1 million in Fiscal Year 2023-2024. Because the City is required to fund the Financial and Economic Uncertainty reserve first, this increase in operating expenditures has resulted in an increase of $3 million to the Financial and Economic Uncertaint y reserve and a decrease to the Deferred Maintenance, Capital Assets, and Infra structure Replacement reserve.
2) The City allocated $5.8 milli on of General Fund reserves towards pension related activities in Fiscal Year 2022-2023, with $4.8 million going to wards additional discretionary payments to CalPERs, and $1 million being deposited with the City’s Section 115 pension trust fund. Since the Financial Reserves po licy requires the City to maintain 50% coverage of operating expenditures, these allocations were taken from the Deferred Maintenance, Capital Assets, and Infras tructure Replacement reserve.
To fund future capital projects, it is recommended that the Cit y Council allocate the $2.1 million surplus to the Deferred Maintenance, Capital Assets, an d Infrastructure Replacement reserve. This recommendation is also consistent wit h Section G of the Financial Reserves Policy, which states that the long-term goal of the City is to build and maintain the Deferred Maintenance, Capital Assets, and Infrastr ucture Replacement reserve in an amount equal to the estimated replacement costs o f all City capital assets and deferred maintenance at the end of their design life.
FISCAL REVIEW
The proposed budget for all fund s in FY 2023-2024 projects reve nues of $60.9 million and expenditures of $60.8 million, including capital expenditures of $6.9 million.
The General Fund is balanced, as revenues exceed expenditures and transfers out.
Proposed FY 2023-2024 General Fund Budget
Revenues $52,555,796
Expenditures & Transfers Out <$52,055,796>
Projected Budget Surplus $ 500,000
Reserves and Commitments
Projected Surplus $ 500,000
Commitment to Increase Infrastructure Reserves <$ 500,000>
ATTACHMENT A
Proposed Fiscal Year 2023-2024 Operating
and CIP Budget
Operating & Capital
Improvement Budget
PRELIMINARY
FISCAL YEAR
2023-2024
CITY OF LAGUNA NIGUEL
www.cityoflagunaniguel.org
CITY OF LAGUNA NIGUEL,
CALIFORNIA
ADOPTED OPERATING AND
CAPITAL IMPROVEMENT BUDGET
FISCAL YEAR 2023-2024
Prepared by the Finance Department
In Collaboration with:
Tamara S. Letourneau
City Manager
Justin J. Martin
Deputy City Manager
Jacki Scott
Public Works Director
Kelly Jennings
Mayor
Stephanie Oddo Ray Gennawey Stephanie Winstead
Mayor Pro Tem Council Member Council Member
Tamara S. Letourneau
City Manager
Justin J. Martin
Deputy City Manager
Ron Rivera Scott C. Smith
Parks & Recreation Director City Attorney
Capt. Isaac Flores Jonathan Orduna
Chief of Police Services Community Development Director Trevor Agrelius 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 2023‐24
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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5 6
8 9
10 12
16 21
24 27
32 36
43 50
61 75
76 77
78 79
80 81
82 83
84 100
102
107
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
Adopted Budget
For Fiscal Year 2023‐24
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 Department...…................................. .................................................................................
City Attorney's Office…......…............................ .................................................................................
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Honorable Mayor, Members of the City Council and Citizens of Laguna Niguel,
It is my pleasure to present the Fiscal Year 2023-2024 Operating and Capital Improvement Budget for the City of Laguna Niguel.
This year’s budget motto, “Strength Through Purpose ” is reflective of the City’s longstanding and intentional commitment to excellence in service . A key strength that is attained through purposeful budgeting, planning, engagement, development, and preservation. Laguna Niguel’s conservative fiscal practices continue to result in a strong financial position. It is truly this position that allows for the City’s purpose to be carried out year after year.
The FY 2023-24 budget has been built with purpose. This purpose begins with the City’s mission, vision, and values. With th is important framework firmly in place, the City continues to build upon the high quality of life that Laguna Niguel is known for. The City’s ‘Strength Through Purpose’ can be seen in its public safety ranking, well-built and maintained facilities and roadway infrastructure, extensive park and trail system, welcoming business environment , and thoughtful engagement with the public. Decades of prioritizing ‘Strength Through Purpose’ has resulted in the Laguna Niguel that exists today.
The greatest strength of the Strategic Plan is that it continues to provide specific goals, objectives, and strategies that guide our decision making and work plan, and it is th ese goals that have once again been utilized to develop the purpose of the FY 2023-2024 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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The Goal of Fiscal sustainability is without a doubt a tremendous strength for Laguna Niguel. The City was built on this principle and w ithout it, the remaining goals and objectives in the adopted Strategic Plan would not be attainable. The City has consistently made the purposeful decision to commit to sensible spending, intentional saving, and effective financial management. This City’s practice of saving for significant infrastructure projects and unforeseen emergencies, while taking on no debt, continues to be an integral component to our purposeful fiscal planning for FY 2023- 2024.
With an economy that has experienced substantial increases in the costs for goods and services, and a fluctuating housing market, the City has been increasingly purposeful as we have prepared this budget. The FY 2023-2024 budget utilizes the City’s longstanding strength of fiscal conservancy while maintaining a conservative standard of revenue and expenditure projections.
Most importantly, the FY 2023-2024 Operating and Capital Improvement Budget is balanced at $60.8 million without utilizing any reserves to fund any capital projects. Further, this budget includes an allocation of $0.5 million to the City’s infrastructure reserves for future capital projects.
Overall, the purpose and 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 services and programs to the community; Maintain and upgrade the City’s existing infrastructure; and, Plan for the future through the continuation of the City’s General Plan Update.
BUDGET PHILOSOPHY & OBJECTIVES
The budget philosophy and objectives are guided by the goals set by the City Council in the Strategic Plan. Specifically, the development of the a nnual City Operating Budget and Capital Improvement Program are guided by the following conservative financ ial practices and philosophies:
Balanced General Fund revenues and operating expenditures;
The General Fund budget include s an operating contingency reserve 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;
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Use of Federal Funding t hrough the end of calendar year 2024 from the American Rescue Plan Act (ARPA) to be utilized for qualifying capital improvement projects and one-time eligible expenses; and,
To purposely allocate funding for future capital and infrastructure projects.
These budgetary practices, coupled with the City’s Financial Reserves Policy, have served the City well for many years, and will continue to be a Strength to Laguna Niguel in the coming year.
The proposed FY 2023-2024 budget is operationally balanced. This budget includes one- time capital outlay costs for the completion of several capital projects. These projects include:
• Sea Country Senior and Community Center Roof Replacement; • Crown Valley Park Outdoor Wi-Fi Project;
• Pacific Island Drive – Drainage and Wall Improvements; • Aliso Creek Road and Traffic Improvements;
• Active Transportation Study & Bicycle Green Zone Pilot Project; and, • Golden Lantern Median Modifications at Serenity Lane;
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.
FISCAL OVERVIEW
FY 2023-24 Total Revenue
The proposed FY 2023-2024 City Budget estimates revenue from all funds, including transfers in, to be $67.8 million. The breakdown of total revenue for FY 2023-24 is shown in the table below.
Total Budget Revenue FY 2023-2024 Revenue
Revenue (All Funds) $60.9 million
Transfers In $ 6.9 million
TOTAL REVENUE $67.8 million
The proposed FY 2023-24 total revenue is a $2.8 million increase from the previous year’s adopted budget. This increase is predominantly due to the increased property taxes, sales taxes, interest income and building and safety fees. This revenue projection is conservative in na ture and is in- line with the City’s principles on fiscal planning and forecasting.
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General Fund Revenue
The City remains f ortunate that General Fund revenues have continued to be stable through the pandemic and through the most recent period of inflation. In fact, the City has experienced growth in the main revenue categories: property taxes, sales taxes, and Community Development revenues, and anticipates growth in each of those categories in Fiscal Year 2023-24. The Fiscal Year 2023-24 General Fund revenues are projected to be $52.6 million.
General Fund
Revenue
FY 20-21
(Actual)
FY 21-22
(Actual)
FY 22-23
(Projected)
FY 23-24
(Proposed)
Total Revenue* $45,763,032 $48,318,476 $49,003,463 $52,555,796 *Includes Transfers In
The two largest General Fund revenue sources are property tax and sales tax. The FY 2023-2024 revenue projections for these revenue sources are explained below.
Property Tax:
Property tax revenues remain the City’s largest source of funding, representing over 50% of total projected General Fund revenues in Fiscal Year 2023 -24. Property tax revenues have historically increased between 2% - 4% annually. Fortunately for Laguna Niguel, the pandemic had minimal impact to overall property taxes. Assessed valuations remain high, as is demand for homes in our community. As a result, price points for new and existing sales remains strong.
This budget includes a property tax revenue increase of $1.0 million (3.7%) over the FY 2022- 23 estimate of $25.8 million. As such, property tax revenues are estimated to be $26.8 million in FY 2023-24.
Sales Tax:
Sales Tax revenue has remained strong over the past several fiscal years and is expected to continue to grow in Fiscal Year 2023-24. The largest growth is forecasted to be in the categories of Autos & Transportation, General Consumer Goods, and State and County Pools.
The City is expecting to receive $15.0 million in FY 2023-24, which is an increase of $0.7 million, or nearly 5% above the Fiscal Year 2022 -23 projection of $14.3 million. Sales tax revenues represent approximately 30% of annual General Fund revenues.
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Expenditures
This budget includes the continuation and implementation of many important and exciting projects and programs that will positively impact the community and meet the goals and objectives set forth in the Strategic Plan. These include:
Comprehensively Updating the Municipal Code;
Creating a 10-Year Trails and Open Space Maintenance Plan; Implementing New Public Safety Monitoring Technology;
Implementation of Park Needs Assessment Recommendations; Creating Outdoor Wi-Fi Connectivity at Crown Valley Park; Enhancing the Neighborhood Watch & Business Enhancement Team Volunteer Programs; Implementing a Community Wide Survey Related to Strategic Planning and the General Plan; Initiating an Active Transportation Study;
Updating the Gateway Specific Plan; and,
Continuation of the General Plan Update.
The FY 2023-24 Budget includes $375,000 t o fund the third year of work on the City’s comprehensive General Plan Update, which is identified as an objective in the Strategic Plan. This update was planned as a multi-year effort with a total cost estimate of approximately $1.5 million.
In addition to completing this phase of the General Plan update, the goals include completing:
Phase II of the inventory of open space components, design guidelines update, trails master plan update, Federal Building Area Land Use Study, and building code local amendments.
One of the greatest strengths of this community is its commitment to tradition. All community traditions and celebrations that are so well known in Laguna Niguel are set to continue this year, including, but not limited to the s ummer concert series, the Holiday Parade, the 4 th of July fireworks celebration, the Sea Country Festival, and several Veteran and Military focused events.
All of these events give great purpose to the community and are all included in this budget.
The purposeful focus of proactive preventative maintenance and addressing deferred maintenance is again built into this budget, with approximately $16 million of funding allocated to the Public Works D epartment. This General Fund allocation supports the City’s building and facility maintenance, street and traffic signal maintenance, parks maintenance, trail maintenance, landscaping, engineering, and environmental services. With aging infrastructure, it continues to be crucial that th e City continue to improve and maintain City Hall, the Sea Country Senior and Community Center, the Skate Park, the Aquatics Center and the Crown Valley Community Center.
The FY 2023-24 budget includes 66 full-time positions. This is an increase of 2 positions from the previously approved 64. A Planning Manager is being proposed in the Community Development Department and a Management Assistant is being proposed in the Administration Department.
These positions are necessary to continue to fulfill the adopted Strategic Plan Goals.
vi
General Fund Reserves
The City of Laguna Niguel’s reserve policy s tates that the City is to “maintain a reserve for financial and economic uncertainty equal to no less than 50% of annual General Fund operating expenditures.” The projected General Fund Reserve balance for June 30, 2023, is $44.0 million as shown in the chart below.
At the end of FY 2023-2024 the General Fund reserve balance is projected to be $44.5 million.
Fiscal Year
Operating
Expenditures
50% of Operating
Expenditures
General Fund
Reserves (Fund
Balance at Fiscal
Year End)
% of Reserves
Compared to
Operating
Expenditures
2021-2022 $46.7 million $23.4 million $47.6 million 102% 2022-2023 $53.2 million $26.6 million $44.0 million 83% 2023-2024 $51.9 million $25.9 million $44.5 million 86%
Even though the City is projected to have reserves equaling 86% of General Fund Expenditures at the end of FY 2023-24, it is critical that the City continue to build upon its Strong fiscal foundation by putting money back into reserves each year for emergencies or one -time capital expenditures.
This budget includes $0.5 million as a specific set aside of funds from the operating budget into the capital reserve account to fund future capital projects.
Retirement Costs
After an in-depth analysis into the topic of funding pension costs took place in FY 2022-2023, the City Council made the policy decision to pay off a portion of the City’s Unfunded Pension Liability in FY 2022-2023, making a total of $4.8 million in additional discretionary payments. In addition, to reduce the liability, the City Council previously established a Section 115 Trust in early 2020.
Since then, the City Council has funded a total of $2 million into this trust account. As a result of these purposeful actions, the City currently has a net $0.5 million net pension asset.
However, in Fiscal Year 2021-22, the California Public Employee Retirement System (CalPERS) investments incurred significant market losses . CalPERS reported a -6.1% investment return for Fiscal Year 202 1-22, with assets as of June 30, 2022, totaling $440 billion. With CalPERS’ discount rate of 6.8%, the statewide Public Employees Retirement Fund held a 72% funded status as of June 30, 2022. As a result, the actuaries anticipate the City will report an Unfunded Pension Liability of approximately $6 million as of June 30, 2024. Knowing that the future funding percentage is volatile, we continue to purposely budget conservatively should the discount rate not be realized in the coming year.
vii
The budget includes the City’s ongoing annual CalPERS payment. As the City has contributed $2 million to the Section 115 Trust, this proposed budget does not include allocating additional funds to the trust.
CAPITAL IMPROVEMENT PROGRAM (CIP)
A city’s strength can often be found in its commitment to maintaining and improving its infrastructure. The Strategic Plan identifies infrastructure as a priority, and as we look toward the future, it remains vital that we continue to purposely plan for and provide well designed and maintained infrastructure and amenities.
The propos ed FY 2023-2024 Capital Improvement Program totals $ 6.9 million. The general categories and proposed capital appropriations for new projects for FY 2023-2024 are listed below:
Capital Expenditures Proposed FY 2023-2024 Budget
Streets & Roads $ 5,375,000
Neighborhood Parks $ 1,300,000
Buildings & Facilities $ 250,000 TOTAL $ 6,925,000
A variety of funding sources support the capital plan, including 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 a total of approximately $8.8 million in ARPA funds that were earmarked for capital projects. The proposed budget includes allocating $1.4 million of ARPA funds in FY 2023-24. After this allocation, all ARPA funds will be allocated or expended.
viii
CONCLUSION
Laguna Niguel truly has a great deal to be proud of. As one of the safest cities in the state we will continue to be well protected. As one of the most stunningly beautiful cities in the County, we will continue to be meticulously maintained. And as one of the most fiscally sound cities in the region, we will continue to be fiscally conservative.
Our accomplishments are only possible with purpose and this budget places focus on just that.
These purposeful commitments will further solidify that the superior quality of life here in Laguna Niguel will continue to be realized by all members of this extraordinary community.
I would like to thank the Mayor and City Council for their trust and support throughout the year.
This budget is only possible through a team-based and collaborative effort that involves employees from all depar tments and at all levels of the organization . Thank you to the City’s Executive Leadership team and to each department’s budget l iaison staff that participated in this year’s budget process.
A special thanks to Finance Director, Trevor Agrelius, Finance Manager, Kristin Forier , and the Finance Department team who spent many hours preparing this detailed budget document.
This budget truly reflects Laguna Niguel’s “Strength Through Purpose” as it provides the highest quality of services in a manner that is intentional, efficient, and effective. Its greatest Strength and Purpose is that it builds upon the City’s long-term financial sustainability while maintaining the high quality of life that the Laguna Niguel community expects and deserves.
Respectfully submitted,
Tamara S. Letourneau
City Manager
City of Laguna Niguel
Proposed Budget
For Fiscal Year 2023-24
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 significant 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 “Laguna,” 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
planned communities in California. The
1 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 advisory 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 statem ent, 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 2022 has furthered the achievement of the goals established by the City Council. This 2023 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
Share resources with surrounding communiƟes
Increase technology monitoring capabiliƟes and hold technology surveillance community workshops Strategic trail safety monitoring
Enhance community‐wide public safety messages
CPR training educaƟon in partnership with the OCFA
Business watch/business enhancement team
GOAL 2: FISCAL SUSTAINABILITY
Analyze and monitor current fee structure
Explore regional partnerships for cost savings
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
GOAL 4: INFRASTRUCTURE AND TECHNOLOGY
Conduct an energy efficiency evaluaƟon for all City faciliƟes Conduct a technology element as part of the general plan update Conduct an infrastructure study for all City faciliƟes Develop and implement smart ciƟes soluƟons
Conduct an acƟve transportaƟon study
IdenƟfy potenƟal locaƟons for a public works facility GOAL 5: ECONOMIC AND COMMUNITY DEVELOPMENT
Create town center area specific plan
Study and assess federal building area land use
Update: trail master plan, local coastal program, design guidel ines, general plan, gateway specific plan, and municipal/zoning code
ParƟcipate in regional planning efforts
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
4 City of Laguna Niguel
Adopted Budget
For Fiscal Year 2023‐24
ORGANIZATIONAL CHART
5 SUMMARY OF FULL TIME PERSONNEL
FY 19‐20 Actual FY 20‐21 Actual FY 21‐22 Actual FY 22‐23 Actual FY 23‐24 Propose d
CITY COUNCIL
Council Member 5.0 5.0 5.0 5.0 5.0 Executive Secretary 0.5 ‐ ‐ ‐ ‐ Management Analyst ‐ 0.5 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 Assistant City Manager ‐ ‐ ‐ ‐ 1.0 Deputy City Manager 1.0 1.0 1.0 1.0 ‐ Human Resources Manager ‐ ‐ ‐ 1.0 1.0 Senior Management Analyst ‐ 1.0 1.0 ‐ ‐ Executive Secretary 0.5 ‐ ‐ ‐ ‐ Management Analyst 2.0 1.5 1.5 1.5 1.5 Management Assistant ‐ ‐ ‐ ‐ 1.0 TOTAL 4.5 4.5 4.5 4.5 5.5 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 SAFETY
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 Deputy Community Development Director ‐ ‐ ‐ ‐ 1.0 Development Services Manager 1.0 1.0 1.0 1.0 ‐ Grading Engineer 1.0 ‐ ‐ ‐ ‐ Planning Manager ‐ ‐ ‐ ‐ 1.0 Senior Planner 2.0 3.0 3.0 3.0 3.0 Associate/Assistant Planner 3.0 1.0 2.0 1.0
1.0 Planning Technician ‐ ‐ ‐ 2.0 2.0 Senior Code Compliance Inspector ‐ ‐ ‐ ‐ 1.0 Code Compliance Inspector 2.0 2.0 2.0 2.0 1.0 Management Analyst ‐ ‐ ‐ ‐ 1.0 Administrative Secretary 1.0 ‐ ‐ 1.0 ‐ Executive Secretary ‐ 1.0 1.0 ‐ ‐ Secretary 1.0 ‐ ‐ ‐ ‐ TOTAL 12.0 9.0 10.0 11.0 12.0 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 1.0 Senior Civil Engineer 1.0 ‐ 1.0 1.0 1.0 Principal Civil Engineer ‐ ‐ ‐ ‐ 1.0 Environmental Programs Supervisor 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 Engineer 1.0 1.0 1.0 1.0 1.0 6 Assistant Engineer 1.0 1.0 1.0 1.0 2.0 Building and Facilities Superintendent 1.0 1.0 ‐ ‐ ‐ Building and Facilities Supervisor ‐ ‐ 1.0 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 1.0 1.0 1.0 1.0 1.0 Management Analyst ‐ ‐ ‐ 1.0 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 Public Works Permit Technician 1.0 1.0 1.0 ‐ ‐ Engineering Technician 1.0 1.0 1.0 1.0 ‐ Landscape Maintenance Inspector 2.0 2.0 2.0 2.0 2.0 Maintenance Worker 3.0 3.0 2.0 2.0 2.0 Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 22.0 20.0 21.0 21.0 21.0 PARKS AND RECREATION
Parks and Recreation Director 1.0 1.0 1.0 1.0 1.0 Deputy Parks and Recreation Director ‐ ‐ ‐ ‐ 1.0 Recreation Manager 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 6.0 Recreation Coordinator 10.0 8.0 8.0 8.0 7.0 Recreation Clerk 1.0 1.0 ‐ ‐ ‐ Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 20.0 18.0 17.0 17.0 17.0 TOTAL BUDGETED POSITIONS 74.0 67.0 68.0 69.0 71.0 TOTAL BUDGETED POSITIONS (less City Council) 69.0 62.0 63.0 64.0 66.0 7
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Fiscal Year 2023‐2024
Summary of Sources and
Uses by Fund
Estimated
Fund Balance
June 30, 2023
Estimated
Revenues Transfers In Estimated
Expenditures Transfers Out
Estimated
Fund Balance
June 30, 2024
100 General Fund 44,020,371 52, 555,796 ‐ 51,855,796 200,000 44,520,371 210 Gas Tax 297,789 3, 251,037 ‐ 1, 230,450 2,132,909 185,467 220 Measure M2 510,734 1,578,932 ‐ 171,432 1,531,960 386,274 250 AB 2766 ‐ AQMD 73,953 86,000 ‐ 100,000 59,953 ‐ 253 Senior Transportation 399,984 90,000 ‐ 80,000 ‐ 409,984 255 Supplemental Law Enforc. 34,827 150,050 ‐ 150,000 ‐ 34,877 275 CDBG ‐ 336,133 ‐ 90,915 245,218 ‐ 287 Miscellaneous Grants ‐ 2, 814,960 ‐ 60,000 2,754,960 ‐ 300 Capital Improvement Prog. 448,479 ‐ 6, 925,000 6,925,000 ‐ 448,479 500 Vehicle Replacement ISF 779,969 7,500 ‐ 183,000 ‐ 604,469 ALL FUND
S 46,566,106 60,870,408 6,925,000 60,846,593 6,925,000 46,589,921 Audited
Balance at
June 30, 2021
Audited
Balance at
June 30, 2022
Estimated
Balance at
June 30, 2023
Estimated
Balance at
June 30, 2024
Non‐Spendable:
Deposits and Prepaid Items 75,745 111,990 100,000 120,000 Restricted:
Pension Liability ‐ 115 Trust 692,039 916,958 1,940,000 2,037,000 Committed:
Financial and Economic Uncertainty 19,669,431 22,996,777 26,587,029 25,927,898 Compensable Accrued Unused Vacation and Sick Leave 303,597 289,278 300,000 320,000 Other Post‐Employment Benefits (OPEB) 1,635,928 1,047,847 1,570,000 1,727,000 Deferred Maintenance, Capital Assets, & Infrastructure
‐ 75% to Streets 17,715,300 16,759,206 9,767,507 10,528,855 ‐ 25% to Other Capital Assets 5,905,100 5,586,402 3,255,836 3,509,618 Assigned:
Departmental Operations 349,953 782,099 500,000 350,000 TOTALS 46,347,093 48,490,557 44,020,371 44,520,371 Description of Reserves/Fund Balance
City of Laguna Niguel
Adopted Budget
For Fiscal Year 2023‐24
SUMMARY OF SOURCES AND USES BY FUND
GENERAL FUND RESERVES
8 Fiscal Year 2023‐2024
General Fund Summary
2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
REVENUE SUMMARY
SALES TAXES 13,135,671 14,518,028 14,340,827 15 ,026,000 PROPERTY TAXES 24,630,701 25,292,654 25,836,000 26 ,799,000 OTHER TAXES 898,939 1,161,039 925,000 645,000 FRANCHISE FEES 2,336,240 2,272,908 2,305,000 2,475,000 INTEREST INCOME 39,026 (1,972,355) 350,000 1,230,000 FINES & FORFEITURES 295,071 601,684 545,000 495,000 C.D.D. REVENUE 2,216,042 4,192,835 2,967,707 4,190,175 PUBLIC WORKS REVENUE 309,716 412,097 298,400 298,400 PARKS & RECREATION REVENUE 465,416 1,094,425 984,310 1,222,051 MISCELLANEOUS REVENUE 1,423,635 466,835 451,219 175,170 TOTAL REVENUE 45,750,457 48,040,150 49,003,463 52 ,555,796 TRANSFERS IN 12,575 278,326 ‐ ‐ TOTAL REVENUES & TRANSFERS IN 45,763,032 48,318,476 49,003,463 52 ,555,796 EXPENDITURE SUMMARY
CITY COUNCIL 202,145 288,743 334,426 351,969 ADMINISTRATION 1,134,981 1,245,533 1,356,734 1,493,371 CITY CLERK 428,725 422,308 487,149 474,929 CITY ATTORNEY 394,174 497,452 400,000 425,000 FINANCE 1,108,484 1,028,649 1,150,398 1,178,541 NON‐DEPARTMENTAL & I.T. 1,431,753 2,515,551 7,796,320 2,768,096 PUBLIC SAFETY 15,561,739 16,060,013 17,275,592 18 ,540,473 COMMUNITY DEVELOPMENT 3,315,217 4,643,959 4,453,128 5,345,061 PUBLIC WORKS 11,766,444 14,955,071 14,691,803 16 ,153,480 PARKS & RECREATION 3,995,203 4,336,283 5,228,508 5,124,876 TOTAL EXPENDITURES 39,338,865 45,993,562 53,174,058 51 ,855,796 TRANSFERS OUT 1,747,285 181,450 299,591 200,000 TOTAL EXPENDITURES & TRANSFERS OUT 41,086,150 46,175,012 53,473,649 52 ,055,796 REVENUE OVER/(UNDER) EXPENDITURES 4,676,882 2,143,464 (4,470,186) 500,000 BEGINNING FUND BALANCE 41,670,211 46,347,093 48,490,557 44 ,020,371 ENDING FUND BALANCE 46,347,093 48,490,557 44,020,371 44,520,371 REVENUE OVER/(UNDER) EXPENDITURES 500,000
COMMITMENT TO INCREASING RESERVES (500,000)
REMAINING U
NENCUMBERED BALANCE ‐
SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 9,553,632 10,223,376 16,388,402 11,990,006 MATERIALS, SUPPLIES, & SERVICES 29,785,233 35,770,186 36,785,656 39,865,790 TRANSFERS OUT 1,747,285 181,450 299,591 200,000 TOTALS 41,086,150 46,175,012 53,473,649 52,055,796 City of Laguna Niguel
General Fund Summary
For Fiscal Year 2023‐24
9 Fiscal Year 2023‐2024
General Fund Revenues
Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐06‐3000 SALES AND USE TAX 13,135,671 14,518,028 14,340,827 15,026,000 SALES TAXES 13,135,671 14,518,028 14,340,827 15,026,000 100‐06‐3010 PROPERTY TAXES ‐ SECURED 16,659,497 17,046,878 17,525,000 18,065,000 100‐06‐3011 PROPERTY TAXES ‐ UNSECURED 507,820 545,694 620,000 663,000 100‐06‐3012 PROPERTY TAXES ‐ SUPPLEMENTAL 336,088 396,206 175,000 123,000 100‐06‐3013 PROPERTY TAXES ‐ PUBLIC UTILITY 217,196 214,380 215,000 222,000 100‐06‐3014 PROPERTY TAXES ‐ HOMEOWNER RELIE F 80,565 78,785 77,000 76,000 100‐06‐3015 PROPERTY TAXES ‐ OTHER 48,389 44,376 44,000 43,000 100‐06‐3020 PT IN LIEU OF VLF 6,781,146 6,966,335 7,180,000 7,607,000 PROPERTY TAXES 24,630,701 25,292,654 25,836,000 26,799,000 100‐06‐3030 REAL PROPERTY TRANSFER TAX 811,775 1,019,060 800,000 500,000 100‐06‐3040 TRANSIENT OCCUPANCY TAX 39,259 66,693 50,000 70,000 100‐06‐3100 MOTOR VEHICLE LICENSE FEE 47,905 75,286 75,000 75,000 OTHER TAXES 898,939 1,161,039 925,000 645,000 100‐06‐3200 FRANCHISE FEES ‐ COX & AT&T 1,032,324 945,030 950,000 900,000 100‐06‐3201 FRANCHISE FEES ‐ SDG&E 560,589 595,285 600,000 730,000 100‐06‐3202 FRANCHISE FEES ‐ SO CAL EDISON 138,495 144,645 145,000 150,000 100‐06‐3203 FRANCHISE FEES ‐ SO CAL GAS 154,320 181,453 150,000 225,000 100‐06‐3204 FRANCHISE FEES ‐ CR&R 450,512 406,495 460,000 470,000 FRANCHISE FEES 2,336,240 2,272,908 2,305,000 2,475,000 100‐06‐3700 INTEREST INCOME 251,044 321,176 350,000 1,230,000 100‐06‐3702 UNREALIZED GAIN/LOSS (251,044) (2,168,451) ‐ ‐ 100‐06‐3704 INTEREST INCOME ‐ RESTRICTED CASH 39,026 (125,080) ‐ ‐ INTEREST INCOME 39,026 (1,972,355) 350,000 1,230,000 100‐10‐3400 MOTOR VEHICLE FINES 187,792 424,630 370,000 330,000 100‐10‐3402 CITATIONS 107,279 177,054 175,000 165,000 FINES & FORFEITURES 295,071 601,684 545,000 495,000 100‐20‐3820
MISCELLANEOUS REVENUE ‐ ‐ 41,500 62,000 100‐21‐3312 ENTITLEMENT PLANNING FEES 101,514 174,255 95,000 92,800 100‐21‐3315 TRAFFIC IMPACT FEES ‐ 349,002 ‐ ‐ 100‐21‐3316 ENTITLEMENT PROF. SVS REIMB. ‐ 330,966 193,217 165,000 100‐21‐3318 POST‐ENTITLEMENT PROF. SVS REIMB. ‐ ‐ ‐ 18,500 100‐21‐3319 POST‐ENTITLEMENT PLANNING FEEES ‐ ‐ ‐ 23,350 100‐21‐3710 RENTS ‐ CELL TOWERS 372,529 451,984 399,790 437,425 100‐21‐3820 MISCELLANEOUS REVENUE ‐ ‐ 200 62,200 100‐22‐3310 BUILDING & SAFETY FEES 1,565,207 2,738,939 2,100,000 3,100,000 100‐22‐3311 GRADING & HYDRO./W.Q. FEES 101,403 48,992 2,000 ‐ 100‐22‐3313 GRADING & HYDRO./W.Q. REIMB. 68,163 88,095 123,000 220,000 100‐22‐3314 FIRE ADMINISTRATION FEES 81 54 200 200 100‐22‐3820 MISCELLANEOUS REVENUE 3 20 200 200 100‐25‐3402 CITATIONS & WEED ABATEMENT REIMB. 7,142 10,528 12,600 8,500 COMMUNITY DEVELOPMENT REVENUE 2,216,042 4,192,835 2,967,707 4,190,175 100‐29‐3180 RECYCLING PROGRAM 16,325 40,797 16,500 16,500 100‐29‐3320 ENCROACHMENT FEES 196,575 222,163 200,000 200,000 100‐29‐3321 TRANSPORTATION FEES 4,080 5,224 4,000 4,000 City of Laguna Niguel
General Fund Revenue Detail
For Fiscal Year 2023‐24
10 100‐29‐3820 MISCELLANEOUS REVENUE 2,080 72,577 5,000 5,000 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐31‐3820 MISCELLANEOUS REVENUE 898 1,601 400 400 100‐35‐3820 MISCELLANEOUS REVENUE 18,546 12,924 12,500 12,500 100‐38‐3820 MISCELLANEOUS REVENUE 71,212 56,811 60,000 60,000 PUBLIC WORKS REVENUE 309,716 412,097 298,400 298,400 100‐40‐3820 MISCELLANEOUS REVENUE 13 34 ‐ ‐ Recreation Programs (Function 41)
100‐41‐3340 CLASSES 26,384 88,369 57,000 70,350 100‐41‐3341 CAMPS 1,620 32,222 136,440 81,650 100‐41‐3342 SPECIAL EVENTS 14,040 17,248 92,205 60,000 100‐41‐3343 PARK/POOL/FIELD RENTALS 8,100 1,950 ‐ ‐ 100‐41‐3345 ROOM RENTALS ‐ 68,031 64,352 100,000 100‐41‐3349 CONCESSIONS 3,415 3,415 ‐ ‐ 100‐41‐3820 MISCELLANEOUS REVENUE ‐ ‐ ‐ ‐ 100‐41‐3840 CONTRIBUTIONS ‐ 5,500 5,000 5,000 Aquatics (Function 42)
100‐42‐3340 CLASSES 57,706 90,199 83,000 11,000 100‐42‐3342 SPECIAL EVENTS ‐ 1,260 ‐ 5,500 100‐42‐3343 PARK/POOL/FIELD RENTALS 3,065 1,960 11,320 108,000 100‐42‐3346 DAILY ADMISSION FEES 65,758 44,656 66,000 65,000 100‐42‐3347 ANNUAL PASSES 9,194 37,340 9,000 35,000 100‐42‐3820 MISCELLANEOUS REVENUE ‐ ‐ 6,004 6,000 Skate Park (Function 43)
100‐43‐3340 CLASSES ‐ ‐ 2,000 1,800 100‐43‐3341 CAMPS ‐ 8,090 3,996 4,725 100‐43‐3342 SPECIAL EVENTS 555 345 2,250 2,850 100‐43‐3346 DAILY ADMISSION FEES 9,684 21,827 21,280 19,000 100‐43‐3347 ANNUAL PASSES 17,958 42,870 44,255 35,500 100‐43‐3348 EQUIPMENT RENTALS 190 1,404 558 504 100‐43‐3349 CONCESSIONS 160 2,569 4,020 2,100 Sports (Function 45)
100‐45‐3340 CLASSES ‐ ‐ 900 900 100‐45‐3343 PARK/POOL/FIELD RENTALS 156,110 267,157 130,000 320,000 100‐45‐3344 LIGHTING FEES 95,456 174,690 120,000 165,000 Sea Country Senior Center (Function 49)
100‐49‐3340 CLASSES 688 48,662 62,730 40,852 100‐49‐3342 SPECIAL EVENTS ‐ 905 4,400 4,720 100‐49‐3345 ROOM RENTALS (4,680) 53,403 51,000 70,000 100‐49‐3347 ANNUAL PASSES ‐ 4,050 6,600 6,600 100‐49‐3820 MISCELLANEOUS REVENUE ‐ 75,269 ‐ ‐ 100‐49‐3840 CONTRIBUTIONS ‐ 1,000 ‐ ‐ PARKS & RECREATION REVENUE 465,416 1,094,425 984,310 1,222,051 100‐06‐3140 OPERATING GRANTS 1,300,322 ‐ 169,549 ‐ 100‐06‐3190 MANDATED CLAIMS ‐ SB90 ‐ ‐ ‐ ‐ 100‐06‐3205 BUS BENCH FEES 16,000 75,890 119,000 130,000 100‐06‐3345 ROOM RENTALS ‐ 1,500 1,000 1,000 100‐06‐3710 RENTS ‐ CHAMBER OF COMMERCE 23,170 23,170 23,170 23,170 100‐06‐3820 MISCELLANEOUS REVENUE 17,527 250,973 130,000 ‐ 100‐10‐3190 MANDATED CLAIMS ‐ SB90 54,397 40,584 2,500 ‐ 100‐12‐3820 MISCELLANEOUS REVENUE ‐ 19,388 ‐ ‐ 100‐24‐3300 CHARGES FOR SERVICES 97 655 5,000 20,000 100‐99‐3950 INSURANCE RECOVERIES 12,122 54,675 1,000 1,000 MISCELLANEOUS REVENUE 1,423,635 466,835 451,219 175,170 TOTAL GENERAL FUND REVENUES 45,750,457 48,040,150 49,003,463 52,555,796 11
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Fiscal Year 2023‐2024
General Fund Expenditures
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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 ordinances 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, Specia l Events, and School-Based Activities, totaling $75,000.
• Commissions, Boards, and Committees: The City Council interviewed applicants for the City’s various Commissions and Committees and made new appointments and reappointments. • Allocated $4.8 million to pay down the City’s unfunded pension liability, projecting the City to save over $6.6 million over 15 years.
• Deposited $1 million into the Section 115 Trust account to reduce future pension liability. • Allocated $64,436 in CDBG funding to Family Assistance Ministries, Camino Health Center, South County Outreach, Age Well Senior Services, YMCA of Orange County, and Fair Housing Council of Orange County. • Participated in 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.
• Strategic Plan Update: Conducted annual workshop and adopted strategies to ensure progress towards completion of the City’s six key goal areas.
• Initiated National Bike Month programming and hosted events promoting bicycle safety. • Adopted a balanced Operating Budget for fiscal year 2022-2023. • Hosted the bi-annual HOA Outreach Meetings, sharing information and providing resources to HOA Boards and Property Managers
• Live in-person Veterans Day ceremony held at Sea Country Senior Center. • Hosted the Laguna Niguel Sea Country Festival
• Co-hosted the Mayor’s State of the City Event at the Crown Valley Community Center, bringing together county and community leaders.
• Hosted a Public Safety Town Hall and Fentanyl Town Hall Event educating the public on the prevalence and danger of the drug in Orange County.
• Emergency Preparedness Fair, featuring City partners throughout the community and open to all residents 12 Council Member
(Mayor)
Council Member
(Mayor Pro Tem)
Council Member
Council Member
Council Member
Management Analyst (.5)
13 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐01‐4000 SALARIES ‐ FULL‐TIME 12,652 49,504 52,422 53,421 100‐01‐4010 COUNCIL COMPENSATION/STIPEND 24,800 24,000 24,000 24,000 100‐01‐4030 RETIREMENT 1,853 6,715 5,227 5,545 100‐01‐4031 EMPLOYEE INSURANCE BENEFITS 4,305 13,546 14,429 14,328 100‐01‐4032 DISABILITY INSURANCE 49 299 302 314 100‐01‐4033 WORKERS COMPENSATION 417 ‐ ‐ ‐ 100‐01‐4034 PAYROLL TAXES 2,240 2,629 2,596 2,611 100‐01‐5040 CLOTHING & PERSONNEL SUPPLIES 1,355 80 1,250 1,250 100‐01‐5050 COMMUNICATIONS 1,580 ‐ ‐ ‐ 100‐01‐5060 COMMUNITY ORGANIZATION GRANTS 53,960 62,146 75,000 75,000 100‐01‐5185 MEDIA OUTREACH 19,683 43,532 59,700 50,000 100‐01‐5440 MEMBERSHIPS & DUES 68,635 57,259 68,000 68,500 100‐01‐5460 OPERATIONAL SUPPLIES 649 915 500 500 100‐01‐5463 OUTREACH MATERIALS 625 ‐ ‐ ‐ 100‐01‐5500 PRINTING & MAILING 2,743 5,620 6,500 27,000 100‐01‐5720 TRAINING, MEETINGS & CONFERENCES 3,859 17,514 20,000 25,000 100‐01‐5750 MILITARY SUPPORT 547 2,723 4,000 4,000 100‐01‐7250 FURNITURE & EQUIPMENT 1,088 2,261 500 500 100‐01‐7300 CELL PHONES 1,105 ‐ ‐ ‐ TOTALS
202,145 288,743 334,426 351,969 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 46,316 96,693 98,976 100,219 MATERIALS, SUPPLIES, & SERVICES 155,829 192,050 235,450 251,750 TOTALS 202,145 288,743 334,426 351,969 City of Laguna Niguel
General Fund Expenditure ‐ City Council
For Fiscal Year 2023‐24
14 Account Description Total
01‐5040 CLOTHING AND PERSONNEL SUPPLIES 1,250
‐ Various City apparel, such as shirts and jackets for City Council Members 01‐5060 COMMUNITY ORGANIZATION GRANTS 75,000
‐ Contributions towards grants, sponsorships, events, clubs, and programs 01‐5185 MEDIA OUTREACH 50,000
‐ Production and programming of the Laguna Niguel Government Access Channel and costs associated with recording and broadcasting City Council meetings and other community events
01‐5440 MEMBERSHIP & DUES 68,500
‐ Memberships and dues related to the Association of California Cities, International Council of Shopping Centers, League of California Cities, Local Agency Formation Commission, Orange County Council of Governments, and Southern California Association of Governments
01‐5460 OPERATIONAL SUPPLIES 500
‐ General office and computer supplies supporting the needs of the City Council 01‐5500 PRINTING & MAILING 27,000
Increase this year due to Strategic Plan Resident Survey ‐ Printing of letterhead, envelopes, business cards, forms, portraits, plaques 01‐5720 TRAININGS, MEETINGS & CONFERENCES 25,000
‐ League of CA Cities Annual Conference, League of CA Cities New Mayors Academy, Legislative Advocacy travel and meetings, Hosted meetings, Meet the Mayor events, one‐day or less meetings and mileage
01‐5750 MILITARY SUPPORT 4,000
‐ Expenses related to the Military Support Committee's activities 01‐7250 FURNITURE & EQUIPMENT 500
‐ Costs associated with the purchase and replacement of furniture and equipment City of Laguna Niguel
General Fund Expenditure ‐ City Council
For Fiscal Year 2023‐24
15 ADMINISTRATION DEPARTMENT
Description
The Administration Department implements the policies and programs 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 Council 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 department is 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. Surpassed 9,000 Facebook Followers; ranking the City 3rd out of 20 Orange County Cities with a population under 70,000. • Reengaged in Nixle and further promoted the communication tool. • Homelessness Outreach and Diversion Services through the City’s Partnership with Mercy House: 62 clients served; 172 services provided; 47 resources, referrals and linkages provided; 31 clients moved from the streets to housing, shelter or institutional care.
• Submitted letters of support/opposition for 24 bills, in line with the City’s adopted legislative platform. • Continually recommended policy for City Council consideration. • Obtained over $92,000 in CalRecycle Grant Funding for Organic Recycling Implementation. • Obtained 100% compliance in state mandated trash and recycling compliance programs for commercial businesses.
• Oversaw 6 successful full-time recruitments and 13 successful part-time recruitments. • Enhanced the City’s overall wellness program to further promote employee engagement, such as the Wellness Wednesday Program and the City’s monthly Health and Wellness Employee Newsletter. • Continued use of the Employee Intranet to enhance internal communication. • Conducted a variety of virtual and in-person training courses for City employees. • Engaged in labor negotiations with OCEA Bargaining Units. • Implemented adopted Personnel Rules and Regulations.
• Awarded the City Manager’s Leadership Award on a quarterly basis. • 7 employees enrolled and completed the City’s Leadership Management Program presented by California State University, Fullerton.
• Held 15 employee engagement activities.
• Reintroduced onsite Open Enrollment Benefits Fair.
• Completed formal Risk Assessments for Skate Park and Sea Country Senior and Community Center facilities. • Continued to maintain compliance with California Department of Public Health (CDPH) and Cal OSHA COVID- 19 workplace guidelines and practices.
• Completed a comprehensive City -wide Operational Risk Management Evaluation (RME) resulting in the designation of Agency Exemplar.
• Conducted on-boarding process for two newly elected City Council Members. 16 City Manager
Assistant City Manager
Management Assistant
Human Resources Manager
Management Analyst (.5)
Deputy City Clerk
City Clerk
Management Analyst (Communications)
17 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐02‐4000 SALARIES ‐ FULL‐TIME 617,499 749,526 782,591 894,703 100‐02‐4002 SALARIES ‐ PART‐TIME 128,589 52,974 60,000 46,800 100‐02‐4003 SALARIES ‐ OVER‐TIME 3,669 1,467 ‐ 1,000 100‐02‐4030 RETIREMENT 54,192 60,373 65,918 76,835 100‐02‐4031 EMPLOYEE INSURANCE BENEFITS 61,088 79,537 101,093 108,180 100‐02‐4032 DISABILITY INSURANCE 3,707 4,329 4,464 5,237 100‐02‐4033 WORKERS COMPENSATION 5,935 ‐ ‐ ‐ 100‐02‐4034 PAYROLL TAXES 14,811 12,310 12,218 13,666 100‐02‐4035 OTHER EMPLOYEE BENEFITS 24,482 25,885 26,200 29,700 100‐02‐5040 CLOTHING & PERSONNEL SUPPLIES 639 534 1,000 1,000 100‐02‐5050 COMMUNICATIONS 2,555 ‐ ‐ ‐ 100‐02‐5080 COMPUTER SOFTWARE 625 3,541 5,000 5,000 100‐02‐5125 EDUCATIONAL REIMBURSEMENT PROGRAM 338 1,193 10,000 10,000 100‐02‐5140 EMPLOYEE RECOGNITION PROGRAM 10,372 6,726 20,000 20,000 100‐02‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 1,000 1,000 100‐02‐5440 MEMBERSHIPS & DUES 21,835 22,214 25,000 25,000 100‐02‐5460 OPERATIONAL SUPPLIES 2,788 3,891 10,000 7,500 100‐02‐5500 PRINTING & MAILING 34 3,068 3,250 3,250 100‐02‐5510 PRINTING 1,288 ‐ ‐ ‐ 100‐02‐5610
EMPLOYMENT SERVICES 30,477 43,614 15,000 15,000 100‐02‐5640 RESOURCE MATERIALS 815 999 2,300 1,300 100‐02‐5660 SPECIAL EVENTS 3,450 25,062 15,000 15,000 100‐02‐5710 TRAINING & EDUCATION 2,480 ‐ ‐ ‐ 100‐02‐5720 TRAINING, MEETINGS & CONFERENCES 5,826 23,028 25,000 25,000 100‐02‐6350 INTERNET/WEBSITE 24,214 26,462 30,000 31,000 100‐02‐6425 LAGUNA NIGUEL LIBRARY SUPPORT 8,542 18,504 30,000 30,000 100‐02‐6675 PERSONNEL CONSULTANTS 20,951 37,053 48,500 48,500 100‐02‐6725 PROFESSIONAL SERVICES‐OTHER 41,777 13,543 16,000 37,500 100‐02‐6775 LNCC BUSINESS AND COMMUNITY DIRECTORY 24,000 24,000 24,000 24,000 100‐02‐6780 LNCC SHOP LAGUNA NIGUEL 7,000 5,000 10,000 10,000 100‐02‐7250 FURNITURE & EQUIPMENT 10,972 700 13,200 7,200 100‐02‐7300 CELL PHONES 31 ‐ ‐ ‐ TOTALS 1,134,981 1,245,533 1,356,734 1,493,371 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 913,972 986,401 1,052,484 1,176,121 MATERIALS, SUPPLIES, & SERVICES 221,009 259,132 304,250 317,250 TOTALS 1,134,981 1,245,533 1,356,734 1,493,371 City of Laguna Niguel
General Fund Expenditure ‐ Administration
For Fiscal Year 2023‐24
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, Hootsuite, and 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 Management 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, etc. 02‐5460 OPERATIONAL SUPPLIES 7,500
‐ General office and computer supplies
02‐5500 PRINTING & MAILING 3,250
‐ Business cards, outreach resources, and other printed materials, and mailing 02‐5610 EMPLOYMENT SERVICES 15,000
‐ Recruitment activities, advertising, interview expenses, fingerprinting, etc. 02‐5640 RESOURCE MATERIALS 1,300
‐ 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 2023‐24
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, etc. 02‐6350 INTERNET/WEB SITE 31,000
‐ 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 personnel matter, including Federal COBRA law, investigations, labor relations, and specialty legal services 02‐6725 PROFESSIONAL SERVICES‐OTHER 37,500
‐ Special projects, studies, implementation of City Council initiatives, disaster recovery implementation services, website ADA compliance monitoring, Federal legislative advocacy services, etc.
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 FURNITURE & EQUIPMENT 7,200
‐ Costs associated with the purchase and replacement of furniture and equipment 20
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CITY CLERK DEPARTMENT
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 the 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 City Clerk and Deputy City Clerk. • 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. • Successfully carried out the duties of the Election Official for the General Municipal Election to elect two new members to the City Council in November 2022.
• Administered the requirements of the Political Reform Act related to campaign disclosure documents, Form 700 Statement of Economic Interest filings, and AB123 Ethics Training. • Amended the Laguna Niguel Municipal Code to allow the electronic and paperless filing of documents required by the Political Reform Act. Implemented NetFile, a system to provide the electronic and paperless filing of documents required by the Political Reform Act and immediate public access to the documents on the City’s website.
• Completed the Biennial Review and adoption of the City’s Conflict of Interest Code. • Completed recruitment for vacancies on City Commissions and Committees. • Updated the Maddy List.
• Administered oath to new Commission and Committee members. • Presented two Brown Act training courses for Commission and Committee Members and City staff. • Prepared and Distributed new Commission and Committee Member Guide. • Assured compliance with all required training for elected and appointed officials. • Fulfilled 325 Public Records requests.
• Assured compliance with records retention practices at all on-site and off-site facilities. • Provided City based Notary Services.
21 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐03‐4000 SALARIES ‐ FULL‐TIME 210,443 177,276 204,427 210,499 100‐03‐4002 SALARIES ‐ PART‐TIME 6,537 32,635 ‐ ‐ 100‐03‐4003 SALARIES ‐ OVER‐TIME ‐ 1,493 1,000 1,000 100‐03‐4020 TEMPORARY HELP ‐ 3,337 ‐ ‐ 100‐03‐4030 RETIREMENT 45,587 10,842 22,604 25,769 100‐03‐4031 EMPLOYEE INSURANCE BENEFITS 20,043 15,718 41,432 31,320 100‐03‐4032 DISABILITY INSURANCE 1,172 652 1,222 1,274 100‐03‐4033 WORKERS COMPENSATION 1,917 ‐ ‐ ‐ 100‐03‐4034 PAYROLL TAXES 3,324 5,244 2,964 3,067 100‐03‐4035 OTHER EMPLOYEE BENEFITS 5,700 21,260 ‐ ‐ 100‐03‐5080 COMPUTER SOFTWARE ‐ 144 3,300 5,500 100‐03‐5130 ELECTIONS 50,247 ‐ 90,000 ‐ 100‐03‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 1,947 3,312 7,000 5,000 100‐03‐5340 MAINTENANCE ‐ EQUIPMENT 1,248 ‐ ‐ ‐ 100‐03‐5440 MEMBERSHIPS & DUES 1,438 1,293 2,000 2,000 100‐03‐5445 MUNICIPAL CODE 5,719 8,125 10,000 40,000 100‐03‐5460 OPERATIONAL SUPPLIES 2,634 1,482 ‐ ‐ 100‐03‐5479 PLAQUES/PRESENTATION SUPPLIES 3,307 1,389 3,000 3,000 100‐03‐5500 PRINTING & MAILING 60 1,308 1,200 1,200 100‐
03‐5510 PRINTING 46 ‐ ‐ ‐ 100‐03‐5550 PUBLIC NOTICES 6,169 10,293 15,000 15,000 100‐03‐5580 RECORDS MANAGEMENT 60,625 123,179 76,000 78,000 100‐03‐5640 RESOURCE MATERIALS ‐ 237 500 500 100‐03‐5710 TRAINING & EDUCATION 562 ‐ ‐ ‐ 100‐03‐5720 TRAINING, MEETINGS & CONFERENCES ‐ 2,862 5,500 6,300 100‐03‐6450 LEGAL SERVICES ‐ ‐ ‐ 45,500 100‐03‐7250 FURNITURE & EQUIPMENT ‐ 227 ‐ ‐ TOTALS 428,725 422,308 487,149 474,929 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 294,723 268,457 273,649 272,929 MATERIALS, SUPPLIES, & SERVICES 134,002 153,851 213,500 202,000 TOTALS 428,725 422,308 487,149 474,929 City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2023‐24
22 Account Description Total
03‐5080 COMPUTER SOFTWARE 5,500
‐ Annson Business Solutions filing label system annual fees/supplies, Olympus Transcription Management System, Netfile filing document software costs 03‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 5,000
‐ 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 40,000
‐ Annual fee for municipal code updates on the website or codification services 03‐5479 PLAQUES/PRESENTATION SUPPLIES 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 MANAGEMENT 78,000
‐ Outsourcing of scanning services for document imaging, off‐site electronic storage, documents storage with Iron Mountain, annual costs for Laserfiche 03‐5640 RESOURCE MATERIALS 500
‐ Subscriptions to local online newspapers for research, online legal resources 03‐5720 TRAINING, MEETINGS & CONFERENCES 6,300
‐ City Clerk's Association of California conference, New Law and Election seminar 03‐6450 LEGAL SERVICES 45,500
‐ Legal services for review of comprehensive Municipal Code update City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2023‐24
23
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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 nearly 200 agreements and amendments to agreements across all City Departments.
• Assisted the Community Development Department in the adopted submittal of the City’s Sixth Cycle Housing Element of the City’s General Plan.
• Assisted the Parks and Recreation Department with an updated Field Usage Policy and Aquatics Policy. • Worked with the City Manager’s Office in the participation in, and execution of agreements, regarding the second round of the National Opioid Settlement.
• Researched and drafted various staff reports, analysis , and Ordinances on legal and policy issues involving the City.
• Successfully resolved the City’s involvement in multiple lawsuits.
24 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐04‐6450 LEGAL SERVICES 394,174 497,452 400,000 425,000 TOTALS 394,174 497,452 400,000 425,000 SUMMARY BY FUNCTION:
SALARIES & BENEFITS ‐ ‐ ‐ ‐ MATERIALS, SUPPLIES, & SERVICES 394,174 497,452 400,000 425,000 TOTALS 394,174 497,452 400,000 425,000 City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2023‐24
25 Account Description Total
04‐6450 LEGAL SERVICES 425,000
‐ Costs associated with legal services provided by the City Attorney's Office City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2023‐24
26
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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 Public Works Department in preparing the Five- Year Capital Improvement Program. The department also administers the 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 maintaining custody and investment management of all City funds in accordance with State law and the City Investment Policy.
Prior Year Accomplishments
• Worked to prepare a balanced budget for Fiscal Year 2023-24. • Completed on-board and transition for new Finance Director. • Deposited additional funds into the Section 115 pension trust fund, increasing the total balance to approximately $2 million.
• Sent $4.8 million of additional discretionary payments to CalPERS to reduce the unfunded pension liability. • Ended Fiscal Year 2021-22 with a General Fund surplus of $2.1 million. • Produced a “clean” financial audit for fiscal year ended June 30, 2022, with no audit findings. • Produced a “clean” compliance audit over federal grants received for fiscal year ended June 30, 2022, with no audit findings.
27 Finance Director
Investment, Banking & Audit
Committee
Purchasing Manager
Finance Manager
Senior Account Clerk
Accountant
Account Clerk
28 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐05‐4000 SALARIES ‐ FULL‐TIME 659,788 614,785 692,418 704,746 100‐05‐4002 SALARIES ‐ PART‐TIME 181 890 ‐ ‐ 100‐05‐4030 RETIREMENT 100,903 71,360 78,096 81,419 100‐05‐4031 EMPLOYEE INSURANCE BENEFITS 90,960 90,703 110,407 110,076 100‐05‐4032 DISABILITY INSURANCE 3,686 3,435 4,108 4,295 100‐05‐4033 WORKERS COMPENSATION 5,510 ‐ ‐ ‐ 100‐05‐4034 PAYROLL TAXES 10,405 9,397 10,040 10,219 100‐05‐4035 OTHER EMPLOYEE BENEFITS 5,700 5,700 5,700 5,700 100‐05‐5005 ARMORED CAR SERVICE 3,420 ‐ ‐ ‐ 100‐05‐5006 BANK MONITORING REPORTS 178 ‐ ‐ ‐ 100‐05‐5007 BANK/NSF CHARGES 969 3,528 3,300 1,000 100‐05‐5025 CAFR AWARD/INFORMATION 4,105 ‐ ‐ ‐ 100‐05‐5040 CLOTHING & PERSONNEL SUPPLIES 356 312 ‐ ‐ 100‐05‐5045 COMMITTEE/COMMI SSION STIPENDS 650 750 1,000 1,000 100‐05‐5050 COMMUNICATIONS 196 ‐ ‐ ‐ 100‐05‐5230 INTEGRATED ACCOUNTING SYSTEMS 53,236 51,081 55,000 55,000 100‐05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 500 1,000 100‐05‐5440 MEMBERSHIPS & DUES 1,051 1,315 1,300 2,000 100‐05‐5460 OPERATIONAL SUPPLIES 2,824 3,678 3,500 5,000 100‐05‐5470 PAYROLL PROCE
SSING 49,824 59,918 62,000 68,000 100‐05‐5500 PRINTING & MAILING ‐ 512 300 500 100‐05‐5510 PRINTING 637 ‐ ‐ ‐ 100‐05‐5640 RESOURCE MATERIALS 249 4,155 5,000 5,000 100‐05‐5645 SAFEKEEPING SERVICES 8,184 7,714 8,000 10,000 100‐05‐5710 TRAINING & EDUCATION 1,500 ‐ ‐ ‐ 100‐05‐5720 TRAINING, MEETINGS & CONFERENCES 595 2,411 7,000 7,000 100‐05‐6300 INDEPENDENT AUDIT 33,834 43,503 45,229 46,586 100‐05‐6550 MANDATED CLAIMS 9,500 6,500 9,500 9,000 100‐05‐6725 PROFESSIONAL SERVICES‐OTHER 59,491 46,883 47,000 50,000 100‐05‐7250 FURNITURE & EQUIPMENT 552 119 1,000 1,000 TOTALS 1,108,484 1,028,649 1,150,398 1,178,541 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 877,133 796,270 900,769 916,455 MATERIALS, SUPPLIES, & SERVICES 231,351 232,379 249,629 262,086 TOTALS 1,108,484 1,028,649 1,150,398 1,178,541 City of Laguna Niguel
General Fund Expenditure ‐ Finance
For Fiscal Year 2023‐24
29 Account Description Total
05‐5007 BANK/NSF CHARGES 1,000
‐ 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 Technologies' Incode accounting system support and maintenance 05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 1,000
‐ Costs associated with leases and maintenance of equipment 05‐5440 MEMBERSHIP & DUES 2,000
‐ Memberships with CSMFO, GFOA, APA (Payroll) and CAPPO (Purchasing) 05‐5460 OPERATIONAL SUPPLIES 5,000
‐ General office and computer supplies
05‐5470 PAYROLL PROCESSING 68,000
‐ ADP payroll processing service and support
05‐5500 PRINTING & MAILING 500
‐ Printing and mailing of Finance‐related documents
05‐5640 RESOURCE MATERIALS 5,000
‐ Bauer Financial bank rating and monitoring reports, reports related to preparing the Annual Comprehensive Financial Report, publications, updates 05‐5645 SAFEKEEPING SERVICES 10,000
‐ 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 2023‐24
30 05‐6300 INDEPENDENT AUDIT 46,586
‐ Costs for Independent Auditors to perform annual audit and prepare reports 05‐6550 MANDATED CLAIMS 9,000
‐ Costs for consultant to prepare State mandated claims package 05‐6725 PROFESSIONAL SERVICES‐OTHER 50,000
‐ HdL sales tax services, actuarial work
05‐7250 FURNITURE & EQUIPMENT 1,000
‐ Purchase and replacement of furniture and equipment
31
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NON-DEPARTMENTAL
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 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Non‐departmental
100‐06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIAB ‐ 684, 257 5,596,288 417,359 100‐06‐5020 BUILDING SUPPLIES 8,919 10,384 16,000 13,478 100‐06‐5050 COMMUNICATIONS 56,458 ‐ ‐ ‐ 100‐06‐5100 CONTINGENCIES ‐ ‐ 206, 800 350,000 100‐06‐5160 FIRST AID SUPPLIES 10,691 ‐ 1,500 ‐ 100‐06‐5220 INSURANCE 637,515 858,409 873,473 875,000 100‐06‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 13,633 19,726 25,000 25,000 100‐06‐5340 MAINTENANCE ‐ EQUIPMENT 4,956 ‐ ‐ ‐ 100‐06‐5440 MEMBERSHIPS & DUES 9,000 3,717 7,200 7,200 100‐06‐5460 OPERATIONAL SUPPLIES 6,937 8,775 15,000 10,000 100‐06‐5500 PRINTING & MAILING 10,016 11,298 16,000 13,000 100‐06‐5510 PRINTING 10,308 ‐ ‐ ‐ 100‐06‐5530 PROPERTY TAX ADMIN FEES 113,669 110,010 115,000 115,000 100‐06‐5640 RESOURCE MATERIALS 410 ‐ 1,500 1,000 Subtotal for Non‐departmental 882,512 1,706,576 6,873,761 1,827,037 Information Technology
100‐08‐5050 COMMUNICATIONS 957 169, 366 210,000 225,000 100‐08‐5080 COMPUTER SOFTWARE 102,375 126,944 99,000 123,618 100‐08‐5460 OPERATIONAL SUPPLIES 6,492 12,387 15,000 10 ,000
100‐08‐6375 LAN TECHNICAL SUPPORT 357,504 357,504 492,000 492,000 100‐08‐6725 PROFESSIONAL SERVICES‐OTHER 32,926 52,869 45,118 40,000 100‐08‐7225 NETWORK COMPUTER EQUIPMENT 30,086 28,856 51,441 45,441 100‐08‐7250 FURNITURE & EQUIPMENT 18,920 56,275 10,000 5,000 100‐08‐7300 CELL PHONE EQUIPMENT (19) 4,774 ‐ ‐ Subtotal for Information Technology 549,241 808,975 922,559 941,059 TOTALS 1,431,753 2,515,551 7,796,320 2,768,096 SUMMARY BY FUNCTION:
SALARIES & BENEFITS ‐ 684, 257 5,596,288 417,359 MATERIALS, SUPPLIES, & SERVICES 1,431,753 1,831,294 2,200,032 2,350,737 TOTALS 1,431,753 2,515,551 7,796,320 2,768,096 City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2023‐24
33 Account Description Total
06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIABILITY PAYMENT 417,359 ‐ Unfunded accrued liability (UAL) annual payment to CalPERS 06‐5020 BUILDING SUPPLIES 13,478
‐ Supplies including coffee, drinking water, kitchen items 06‐5100 CONTINGENCIES 350,000
‐ Any costs associated with emergencies or unforeseen circumstances 06‐5220 INSURANCE 875,000
‐ 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 OPERATIONAL SUPPLIES 10,000
‐ Any costs for supplies for the office, including computer supplies 06‐5500 PRINTING & MAILING 13,000
‐ 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 06‐5640 RESOURCE MATERIALS 1,000
‐ Miscellaneous subscriptions, newspapers, magazines
City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2023‐24
34 08‐5050 COMMUNICATIONS 225,000
‐ Cox Communications (internet, phone, cable TV for all City facilities), Verizon & Sprint (cellular phone service, mobile hotspots, other devices), GPS vehicle fees, GoTo Communications (citywide phone services), AT&T
08‐5080 COMPUTER SOFTWARE 123,618
‐ Barracuda email spam filter, cybersecurity/ransomware software, DocuSign, GoToMyPC software, Microsoft 365 subscription SSL certificates, domain registration, backup solutions, ZOOM video conferencing platform, ESRI 08‐5460 OPERATIONAL SUPPLIES 10,000
‐ Any costs for supplies for the office, including computer supplies 08‐6375 LAN TECHNICAL SUPPORT 492,000
‐ Information Technology and Geographic Information System Management Services contract with Infinity Technologies
08‐6725 PROFESSIONAL SERVICES ‐ OTHER 40,000
‐ Professional services for special projects
08‐7225 NETWORK COMPUTER EQUIPMENT 45,441
‐ Servers, network switches, network hardware
08‐7250 FURNITURE & EQUIPMENT 5,000
‐ Computers, monitors, tablets, printers, furniture
35 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 are 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 property 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 post 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
• Implemented 2 Special Enforcement Teams for 7 day a week coverage. • In partnership and coordination with the City, helped plan and design the implementation of trail cameras on local city trails to prevent residential burglaries and increase the chances of suspect apprehensions. • Incorporated Emergency First Aid and Stop the Bleed training to all-volunteer Police Auxiliary Citizens' Team. • Established connectivity between Business Enhancement Team/Business Watch and the Laguna Niguel Chamber of Commerce.
• Successfully reinstated the community emergency response team training. • Planned and scheduled the 1st Neighborhood Watch Open House to accommodate multiple neighborhoods. • Revamped E-Bike presentation and presented to citizens and a local high school. • Established connectivity with local schools to address e-bike concerns and safety issues. • Implemented the administrative citation, allowing non-criminal citations for violations of the municipal code. • Obtained and implemented the Flock automated license plate reader system. • Implemented the Business Enhancement Team.
• Relaunched our Community Emergency Response Team (CERT). • Improved the Adopt-a-School Program by maximizing resources to address parking and traffic issues. • Recipient of the Helen Putnam Award for Excellence in Public Safety for our Electric Bicycle Action Plan. • Repurposed the commercial enforcement truck into a mobile command truck. • Hosted the 24th Citizens Academy this year.
• Hosted an event in conjunction with Newport Beach Police Department for National Child Safety Seat Day. • Police Services participated in many events within the Laguna Niguel community. • Presented on the topic of anti-bullying at Niguel’s Junior Civic Workshop and Capo Unified School District. • Participated in over 20 Neighborhood Watch Meetings this year. 36 Law Enforcement Contract
Orange County Sheriff’s Department
Secretary
Emergency Preparedness
Coordinator
Military Support
Committee
37 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Police Services
100‐10‐4000 SALARIES ‐ FULL‐TIME 57,931 60,650 64,416 65,835 100‐10‐4003 SALARIES ‐ OVER‐TIME 1,946 1,718 2,000 2,200 100‐10‐4030 RETIREMENT 6,352 6,422 6,612 6,998 100‐10‐4031 EMPLOYEE INSURANCE BENEFITS 5,736 5,748 7,368 7,800 100‐10‐4032 DISABILITY INSURANCE 372 389 382 396 100‐10‐4033 WORKERS COMPENSATION 495 ‐ ‐ ‐ 100‐10‐4034 PAYROLL TAXES 1,010 1,006 934 987 100‐10‐5008 BIOHAZARD CLEANUP 913 832 4,500 3,000 100‐10‐5020 BUILDING SUPPLIES 15,458 16,592 15,000 15,000 100‐10‐5040 CLOTHING & P ERSONNEL SUPPLIES 9,128 18,594 33,000 25,000 100‐10‐5050 COMMUNICATIONS 6,082 ‐ ‐ ‐ 100‐10‐5080 COMPUTER SOFTWARE 93 83 1,000 1,000 100‐10‐5105 COUNTY AUTOMATE D ID SYSTEM 35,220 28,116 29,898 30,000 100‐10‐5160 FIRST AID SUPPLIES ‐ 10 1,000 ‐ 100‐10‐5260 LN CITIZEN S POLICE ACADEMY ‐ 3,050 4,900 4,500 100‐10‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 4,824 7,588 7,120 8,000 100‐10‐5340 MAINTENANCE ‐ EQUIPMENT 2,938 ‐ ‐ ‐ 100‐10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMENT 39,336 38,653 44,000 45,821 100‐10‐5440 MEMBE
RSHIPS & DUES 294 458 1,000 1,000 100‐10‐5450 NEIGHBORHOOD WATCH /CRIME PREVENT. 33,551 3,632 6,100 12,500 100‐10‐5460 OPERATIONAL SUPPLIES 8,143 11,303 13,000 12,500 100‐10‐5465 PARKING CITATION SURCHARGE 33,503 59,065 45,000 45,000 100‐10‐5490 POLICE AUXILLIARY CITIZEN TEAM 16,087 18,306 10,000 15,000 100‐10‐5500 PRINTING & MAILING 152 7,800 7,900 10,000 100‐10‐5510 PRINTING 3,453 ‐ ‐ ‐ 100‐10‐5640 RESOURCE MATERIALS 2,654 417 2,000 500 100‐10‐5656 SHREDDING SERVICES 12,601 29,280 12,400 8,000 100‐10‐5660 SPECIAL EVENTS ‐ ‐ ‐ 7,500 100‐10‐5710 TRAINING & EDUCATION 3,911 ‐ ‐ ‐ 100‐10‐5720 TRAINING, MEETINGS & CONFERENCES 6,059 17,625 16,300 20,000 100‐10‐5844 YOUTH SAFETY PROGRAM/DRUG AWARE. 4,770 8,935 10,000 13,000 100‐10‐6140 CONTRACTED SERVICES ‐ OTHER ‐ 45,750 48,000 48,000 100‐10‐6625 ORANGE COUNTY SH ERIFF CONTRACT 15,092,483 15,394,033 16,593,239 17,950,000 100‐10‐6825 TRAUMA INTERVENTION PROGRAM 7,780 7,780 7,780 7,780 100‐10‐7250 FURNITURE & EQUIPMENT 9,077 17,556 4,900 7,780 100‐10‐7300 CELL PHONES ‐ ‐ ‐ ‐ 100‐10‐7425 PUBLIC SAFETY EQUIPMENT 3,082 40,358 12,000 13,000 Subtotal for Police Services 15,425,434 15,851,749 17,011,749 18,388,097 City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2023‐24
38 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Emergency Preparedness
100‐12‐4000 SALARIES ‐ FULL‐TIME 99,935 99,009 104,845 104,845 100‐12‐4002 SALARIES ‐ PART‐TIME ‐ ‐ 15,000 ‐ 100‐12‐4030 RETIREMENT 10,518 10,484 10,455 11,091 100‐12‐4031 EMPLOYEE INSURANCE BENEFITS 9,151 9,321 10,751 10,692 100‐12‐4032 DISABILITY INSURANCE 577 590 604 628 100‐12‐4033 WORKERS COMPENSATION 839 ‐ ‐ ‐ 100‐12‐4034 PAYROLL TAXES 1,551 1,460 2,668 1,520
100‐12‐5040 CLOTHING & PERSONNEL SUPPLIES 144 472 1,000 500 100‐12‐5050 COMMUNICATIONS 531 ‐ ‐ ‐ 100‐12‐5135 EMERGENCY & DISASTER SUPPLIES 11,967 77,210 51,000 21,000 100‐12‐5440 MEMBERSHIPS & DUES 270 298 550 300 100‐12‐5500 PRINTING & MAILING ‐ ‐ 1,000 ‐ 100‐12‐5720 TRAINING, MEETINGS & CONFERENCES 822 1,440 1,000 1,800 100‐12‐6725 PROFESSIONAL SERVICES‐OTHER ‐ 7,980 63,970 ‐ 100‐12‐7250 FURNITURE & EQUIPMENT ‐ ‐ 1,000 ‐ Subtotal for Emergency Preparedness 136,305 208,264 263,843 152,376 TOTALS 15,561,739 16,060,013 17,275,592 18,540,473 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 196,413 196,797 226,035 212,992 MATERIALS, SUPPLIES, & SERVICES 15,365,326 15,863,216 17,049,557 18,327,481 TOTALS
15,561,739 16,060,013 17,275,592 18,540,473
39 Account Description Total
10‐5008 BIOHAZARD CLEANUP 3,000
‐ 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 SUPPLIES 25,000
‐ Uniforms and personnel supplies
10‐5080 COMPUTER SOFTWARE 1,000
‐ Grammarly software and graphics for social media accounts 10‐5105 COUNTY AUTOMATED ID SYSTEM 30,000
‐ Automated Fingerprint ID System
10‐5260 LN CITIZENS POLICE ACADEMY 4,500
‐ Uniforms, food and office supplies
10‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 8,000
‐ Leases and maintenance of printers and other office equipment 10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMENT 45,821
‐ 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 12,500
‐ Printing and mailing for Laguna Niguel News, and promotional items 10‐5460 OPERATIONAL SUPPLIES 12,500
‐ Paper, toner and other office and computer supplies
10‐5465 PARKING CITATION SURCHARGE & ADMINISTRATION 45,000 ‐ Data ticket fees and County of Orange surcharges for issued tickets City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2023‐24
40 10‐5490 POLICE AUXILLIARY CITIZEN TEAM (PACT) 15,000 ‐ PACT uniforms, PACT events and promotional items
10‐5500 PRINTING & MAILING 10,000
‐ Printing of business cards, name tags and plates, postage 10‐5640 RESOURCE MATERIALS 500
‐ Reference books
10‐5656 SHREDDING SERVICES 8,000
‐ Shredding services
10‐5660 SPECIAL EVENTS 7,500
‐ Supplies for official Public Safety City events
10‐5720 TRAINING, MEETINGS & CONFERENCES 20,000
‐ Technical trainings, professional development, public safety seminars, supplies for incidents and meetings
10‐5844 YOUTH SAFETY PROGRAM/DRUG AWARENESS 13,000
‐ Promotional items for programs
10‐6140 CONTRACTED SERVICES ‐ OTHER 48,000
‐ Orange County Taxi Administration Program (OCTAP), FLOCK camera system 10‐6625 ORANGE COUNTY SHERIFF CONTRACT 17,950,000
Increase due to projected MOU increases negotiated by the County ‐ 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 FURNITURE & EQUIPMENT 7,780
‐ Purchase/replacement of furniture and equipment
10‐7425 PUBLIC SAFETY EQUIPMENT 13,000
‐ Equipment specifically related to Public Safety operations 12‐5040 CLOTHING & PERSONNEL SUPPLIES 500
‐ Uniforms and shoes
41 12‐5135 EMERGENCY & DISASTER SUPPLIES 21,000
‐ Emergency response recovery, equipment, uniforms, supplies 12‐5440 MEMBERSHIP & DUES 300
‐ International Association of Emergency Managers membership, California Emergency Services Association membership
12‐5720 TRAINING, MEETINGS & CONFERENCES 1,800
‐ Auxiliary Communication Services, Orange County Emergency Management Organization, Community Emergency Preparedness Academy
42
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COMMUNITY DEVELOPMENT DEPARTMENT
Descriptio
n
The Community Development Department includes Administration, Planning, Building & Safety/Grading, and Code Compliance functions. In addition to general coordination, direction, and support for the Department, the Administration function includes lead responsibility for department budgeting, contract and grant management, and reception services. The Planning function includes current and advance planning, economic development, and community preservation services and activities. The Building and Safety/Grading function includes building permit review, grading permit review, and development inspection services and activities. The Code Compliance function includes complaint response, community education, and code violation resolution services and activities.
Prior Year Accomplishments
Approval/Certification of City Center Entitlement Applications/Project EIR. Coordination of Coastal Fire Rebuild Effort
Adoption of Wireless Telecommunications Regulations Update. Adoption of 2022 Building and Fire Code Update.
Launch of Economic Development Website, Interactive Major Development Projects Page. Completion of City ADU Promotional Materials.
Implementation of SB9 Interim Implementation Plan.
Award of Regional Early Action Planning (REAP) Grant for Revised Housing Element Update. Streamlining of Interdepartmental/Interagency Coordination for Private Development Review. Commencement of EnerGov Permitting/Workflow Tracking Software Implementation. Distribution of Weekly Economic Development Newsletter. Distribution of Quarterly HOA Newsletter.
Adoption of Revised Housing Element Update.
Adoption of 2023‐2024 CDBG Action Plan.
Adoption of ADU Ordinance Update.
Launch of Economic Development Website, Restaurant Application. Completion of General Plan Update ‐ Phase 1.
Completed annual programs for CDBG, Featured Business, SCORE, H OA Outreach and Education, Housing, Weed Abatement and Water Quality Inspection.
284 private property discretionary and ministerial entitlements processed. 3,586 construction and grading permits were issued, and 14,385 inspections were conducted. 836 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. 43 Community Development
Director
Planning Commission
Deputy Community Development Director
Senior Planner
Management Analyst
Planning Technician (2)
Planning Manager
Senior Planner (2)
Code Compliance Inspector
Senior Code Compliance Inspector
Associate Planner
44 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Community Development Administration
100‐20‐4000 SALARIES ‐ FULL‐TIME 263,695 298,606 259,179 479,226 100‐20‐4002 SALARIES ‐ PART‐TIME 49,929 125,683 146,201 177,439 100‐20‐4003 SALARIES ‐ OVER‐TIME ‐ 3,457 2,000 2,000 100‐20‐4020 TEMPORARY HELP ‐ ‐ 7,000 2,000 100‐20‐4030 RETIREMENT 82,774 34,660 44,746 82,627 100‐20‐4031 EMPLOYEE INSURANCE BENEFITS 55,354 40,401 42,298 78,969 100‐20‐4032 DISABILITY INSURANCE 1,437 1,352 1,554 2,811 100‐20‐4033 WORKERS COMPENSATION 2,460 ‐ ‐ ‐ 100‐20‐4034 PAYROLL TAXES 4,771 8,225 5,907 9,551 100‐20‐4035 OTHER EMPLOYEE BENEFITS 5,700 5,700 5,700 5,700 100‐20‐5007 BANK/NSF CHARGES 40,681 39,350 41,500 6,500 100‐20‐5020 BUILDING SUPPLIES 3,161 2,064 5,300 5,618 100‐20‐5040 CLOTHING & PERSONNEL SUPPLIES 591 950 3,700 3,922 100‐20‐5050 COMMUNICATIONS 2,003 ‐ ‐ ‐ 100‐20‐5080 COMPUTER SOFTWARE 61,865 111,774 79,760 262,600 100‐20‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 9,339 15,715 21,520 21,520 100‐20‐5340 MAINTENANCE ‐ EQUIPMENT 2,478 ‐ ‐ ‐ 100‐20‐5440 MEMBERSHIPS & DUES 4,114 4,502 5,153 6,581 100‐20‐5460 OPERATIONAL SUPPLIES 12,797 17,567 21, 000 22,260 100‐20‐5500 PRINTING & MAILING 9,771 12,003 9,500 10,070 100‐20‐5510 PRINTING 1,564 ‐ ‐ ‐ 100‐20‐5550 PUBLIC NOTICES ‐ ‐ ‐ 20,000 100‐20‐5640 RESOURCE MATERIALS ‐ 538 1,700 1,700 100‐20‐5710 TRAINING & EDUCATION 634 ‐ ‐ ‐ 100‐20‐5720 TRAINING, MEETINGS & CONFERENCES 2,029 8,243 24,452 22,794 100‐20‐7250 FURNITURE & EQUIPMENT 749 27,623 7,400 7,500 Subtotal for CDD Administration 617,896 758,413 735,570 1,231,388 Planning
100‐21‐4000 SALARIES ‐ FULL‐TIME 621,803 670,412 800,071 782,792 100‐21‐4030 RETIREMENT 144,187 74,493 94,097 96,534 100‐21‐4031 EMPLOYEE INSURANCE BENEFITS 67,292 83,507 132,260 126,324 100‐21‐4032 DISABILITY INSURANCE 3,401 3,581 4,627 4,700 100‐21‐4033 WORKERS COMPENSATION 5,205 ‐ ‐ ‐ 100‐21‐4034 PAYROLL TAXES 9,779 10,166 11,601 11,350 100‐21‐5040 CLOTHING & PERSONNEL SUPPLIES 536 401 ‐ ‐ 100‐21‐5045 COMMITTEE/COMMISSION STIPENDS 1,200 1,600 6,500 6,500 100‐21‐5050 COMMUNICATIONS 3,173 ‐ ‐ ‐ 100‐21‐5550 PUBLIC NOTICES 7,164 20,822 8,000 ‐ 100‐21‐6700 ENTITLEMENT PROF SVS ‐ REIMBURSABLE 169,941 608,665 143,217 165,000 100‐21‐6702 POST‐ENTITLEMENT PROF. SVS ‐ REIMBURS. ‐ ‐ ‐ 18,500
100‐21‐6705 PLANNINGG PROF SVS ‐ NON‐REIMBURSABLE 343,168 576,933 274,000 497,500 100‐21‐6715 GENERAL PLAN UPDATE ‐ 198,940 551,060 375,000 100‐21‐7250 FURNITURE & EQUIPMENT ‐ ‐ ‐ ‐ Subtotal for Planning 1,376,849 2,249,520 2,025,433 2,084,200 City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2023‐24
45 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Building and Safety
100‐22‐5040 CLOTHING & PERSONNEL SUPPLIES 205 146 ‐ ‐ 100‐22‐5050 COMMUNICATIONS 369 ‐ ‐ ‐ 100‐22‐6025 BUILDING & SAFETY PROF. SVCS ‐ OFFSET 834,916 1,156,931 1,185,000 1,450,000 100‐22‐6225 GRADING & HYDRO./W.Q. PROF. SERVICES 127,138 136,949 123,000 220,000 100‐22‐6295 HYDROLOGY/WATER QUALITY SERVICES 1,104 ‐ ‐ ‐ 100‐22‐7250 FURNITURE & EQUIPMENT 5,032 ‐ ‐ ‐ Subtotal for Building and Safety 968,764 1,294,026 1,308,000 1,670,000 Code Compliance
100‐25‐4000 SALARIES ‐ FULL‐TIME 163,929 166,652 173,095 193,930 100‐25‐4002 SALARIES ‐ PART‐TIME 15,996 62,840 72,461 79,132 100‐25‐4003 SALARIES ‐ OVER‐TIME 32,131 1,444 1,000 1,000 100‐25‐4030 RETIREMENT 42,649 23,195 26,397 31,564 100‐25‐4031 EMPLOYEE INSURANCE BENEFITS 28,880 29,378 33,178 36,300 100‐25‐4032 DISABILITY INSURANCE 971 1,005 1,019 1,173 100‐25‐4033 WORKERS COMPENSATION 7,494 ‐ ‐ ‐ 100‐25‐4034 PAYROLL TAXES 3,272 3,462 3,575 3,974 100‐25‐5040 CLOTHING & PERSONNEL SUPPLIES 865 3,047 ‐ ‐ 100‐25‐5050 COMMUNICATIONS 4,119 ‐ ‐ ‐ 100‐25‐5080 COMPUTER SOFTWARE 9,999 9,000 ‐ ‐ 100‐25‐6725 PROFESSIONAL SERVICES‐OTHER 39,008 37,670 73,400 12,400 100‐25‐7250 FURNITURE & EQUIPMENT 2,195 4,307 ‐ ‐ 100‐25‐7300 CELL PHONES 200 ‐ ‐ ‐ Subtotal for Code Compliance 351,708 342,000 384,125 359,473 TOTALS 3,315,217 4,643,959 4,453,128 5,345,061 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,613,109 1,648,219 1,867,966 2,209,096 MATERIALS, SUPPLIES, & SERVICES 1,702,108 2,995,740 2,585,162 3,135,965 TOTALS 3,315,217 4,643,959 4,453,128 5,345,061 46 Account Description Total
20‐5007 BANK/NSF CHARGES 6,500
‐ Bank service charges associated with credit card transactions and NSF checks 20‐5020 BUILDING SUPPLIES 5,618
‐ Coffee, water, cups, napkins, and other related supplies 20‐5040 CLOTHING & PERSONNEL SUPPLIES 3,922
‐ Clothing with City seal (shirts, jackets, and hats) and other personnel supplies 20‐5080 COMPUTER SOFTWARE 262,600
Increase due to one‐time expenses for Laserfische GIS app, EnerGov post implementation support (new permitting software)
‐ EnerGov, Central Square (Trakit), Laserfiche (GIS), Realquest/CoreLogic, BMI ‐ Microfiche viewer, GCR Marketing, Pictometry (aerial imaging), Lobby Central, SCAG Aerial Update, Short Term Rentals Monitoring, BlueBeam, Stampli 20‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 21,520
‐ Leases and maintenance of printers and other office equipment 20‐5440 MEMBERSHIP & DUES 6,581
‐ American Planning Association, American Association of Code Enforcement, International Council of Shopping Centers, Engineering News Record, International Code Council, International Council of Electrical Inspectors, Planning Directors Association of Orange County, So. Cal. Association of Code Enforcement Officers, Urban Land Institute, Municipal Mgmt. Assoc. of So. Cal. 20‐5460 OPERATIONAL SUPPLIES 22,260
‐ Paper, toner, folders, binders, and other office and computer supplies 20‐5500 PRINTING & MAILING 10,070
‐ Postage and delivery costs, printing of letterhead, envelopes, business cards 20‐5550 PUBLIC NOTICES 20,000
‐ Newspaper public notifications
City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2023‐24
47 20‐5640 RESOURCE MATERIALS 1,700
‐ Professional materials, publications, and annual subscriptions 20‐5720 TRAINING, MEETINGS & CONFERENCES 22,794
‐ Cal Chapter American Planning Assoc. State Conference, California Code Enforc. Officers Annual Conference, ESRI International Users Conference, Planning Directors Assoc. of Orange County (PDAOC) conferences, PDAOC planning forum, educational webinars, Municipal Management Assoc. of So. Cal. Conference, local workshops and training, etc. 20‐7250 FURNITURE & EQUIPMENT 7,500
‐ Equipment and furniture purchases and replacements, including conference room 21‐5045 COMMITTEE/COMMISSION STIPENDS 6,500
‐ Planning Commissioners' stipend ($50 per meeting, per Commissioner) 21‐6700 ENTITLEMENT PROFESSIONAL SERVICES ‐ REIMBURSABLE 165,000 ‐ Expenses from 3rd party consultants on an as‐needed basis for developer‐initiated entitlement projects and post‐entitlement projects. Offset by developer deposits/revenue (21‐3316). ‐ CEQA reviews, EIR's, on‐call geotechnical reviews, hydrology reviews, water quality management plans, landscape and irrigation plan review, parking review 21‐6702 POST‐ENTITLEMENT PROFESSIONAL SERVICES ‐ REIMBURSABLE 18,500 ‐ Expenses from third‐party consultants retained by the City on an as‐needed These expenditures would be offset by developer deposits/revenue (21‐3318). 21‐6705 PLANNING PROFESSIONAL SERVICES ‐ NON‐REIMBURSABLE 497,500 ‐ 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 three of funding 22‐6025 BUILDING & SAFETY PROF. SERVICES (with offsetting revenue) 1,450,000 ‐ 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%) 48 22‐6225 GRADING & HYDROLOGY/WATER QUALITY PROFESSIONAL SERVICES 220,000 ‐ 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 12,400
‐ Citation fee service collection, code compliance (nuisance abatement hearing officer) 49
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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 environmental programs the City is required to comply with, such as stormwater quality, solid waste and recycling, air 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 the 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 and the Building and Facilities Maintenance program provides for the ongoing maintenance and repair of all City facilities, structures, and buildings.
Prior Year Accomplishments
• Implemented first year of the annual Summer Trolley Program. • Processed and approved 545 encroachment permits.
• Completed award winning safety program at Niguel Hills Middle School for traffic, bicycle, and student safety enhancements.
• Completed citywide traffic safety study and adoption of the Local Roadway Safety Plan (LRSP). • Completed approximately $1 million in facility improvements at Sea Country Senior and Community Center. • Completed citywide curb number painting project.
• Completed City Hall Audio Visual upgrades and City Council Chamber improvements. • Completed Niguel Road Rehabilitation Project from Alta Terra to Alicia Parkway. • Completed installation of the synthetic turf soccer field at Chapparosa Park. • Installed fiber optic cable along Alicia Parkway and Aliso Creek Road. • Installed 10 new electric vehicle charging stations at various City facilities. • Received $200,000 federal grant to develop Citywide Active Transportation Plan. • Completed second year of the award-winning five-year Salt Creek Wetland Restoration Project. 50 Public Works Director/
City Engineer
Traffic & Transportation
Commission
Administrative Secretary
Engineering Services Manager
Maintenance Services
Manager
Maintenance Worker (2)
Principal Civil Engineer
Associate Engineer
Building and Facilities
Supervisor
Building & Facilities
Specialist
Assistant Engineer
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
Assistant Engineer
51 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Public Works Administration
100‐29‐4000 SALARIES ‐ FULL‐TIME 1,093,416 1,280,996 1,529,690 1,299,809 100‐29‐4002 SALARIES ‐ PART‐TIME 22,785 52,411 57,000 59,280 100‐29‐4003 SALARIES ‐ OVER‐TIME 8,301 3,821 5,000 1,000 100‐29‐4020 TEMPORARY HELP 8,479 43,977 ‐ ‐ 100‐29‐4030 RETIREMENT 196,174 143,922 173,490 157,617 100‐29‐4031 EMPLOYEE INSURANCE BENEFITS 184,645 173,021 227,062 137,064 100‐29‐4032 DISABILITY INSURANCE 6,041 7,097 9,057 7,829 100‐29‐4033 WORKERS COMPENSATION 16,694 ‐ ‐ ‐ 100‐29‐4034 PAYROLL TAXES 18,652 22,918 26,614 23,397 100‐29‐4035 OTHER EMPLOYEE BENEFITS 6,259 8,320 5,700 5,700 100‐29‐5007 BANK/NSF CHARGES 5,422 4,747 5,000 ‐ 100‐29‐5040 CLOTHING & PERSONNEL SUPPLIES 10,877 8,690 16,500 11,000 100‐29‐5050 COMMUNICATIONS 11,818 ‐ ‐ ‐ 100‐29‐5080 COMPUTER SOFTWARE 9,299 23,002 15,000 30,000 100‐29‐5170 FLEET GASOLINE 49,817 69,861 65,550 70,000 100‐29‐5180 FLEET MAINTENANCE 64,267 77,488 71,610 75,000 100‐29‐5181 FLEET TRANSPONDERS 1,191 ‐ ‐ ‐ 100‐29‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 11,242 11,446 14,000 14,000 100‐29‐5440 MEMBERSHIPS & DUES 844 1,143 1,50 0 1,500 100‐29‐5460 OPERATIONAL SUPPLIES 16,639 13,180 12,600 15,000 100‐29‐5466 PARKING PERMIT SUPPLIES 1,527 ‐ ‐ ‐ 100‐29‐5500 PRINTING & MAILING 172 54,259 61,600 8,000 100‐29‐5510 PRINTING 3,599 ‐ ‐ ‐ 100‐29‐5520 PROMOTIONAL ‐ ‐ ‐ 20,000 100‐29‐5550 PUBLIC NOTICES ‐ ‐ 3,660 5,000 100‐29‐5620 RECYCLING MATERIALS 4,301 5,334 5,000 5,000 100‐29‐5640 RESOURCE MATERIALS 81 172 1,150 1,000 100‐29‐5661 SPECIALTY TOOLS 564 378 ‐ 1,000 100‐29‐5690 STREET DECORATIONS 67,959 ‐ ‐ ‐ 100‐29‐5710 TRAINING & EDUCATION 9,941 ‐ ‐ ‐ 100‐29‐5720 TRAINING, MEETINGS & CONFERENCES 1,352 12,464 41,500 15,000 100‐29‐6140 CONTRACTED SERVICES ‐ OTHER 49,295 109,866 245,000 215,000 100‐29‐6175 CROSSING GUARD SERVICES 280,609 229,884 264,165 220,137 100‐29‐6725 PROFESSIONAL SERVICES‐OTHER 425,621 1,017,990 754,294 750,000 100‐29‐6750 PUBLIC WORKS INSPECTIONS 10,000 ‐ ‐ 2,500 100‐29‐6800 TRAFFIC ENGINEERING 115,671 276,115 307,987 300,000 100‐29‐6850 UNDERGROUND SERVICE ALERT 6,261 9,321 15,000 10,000 100‐29‐7250 FURNITURE & EQUIPMENT 20,727 40,268 10,000 10,000 100‐29‐7300 CELL PHONES 984 ‐ ‐ ‐ Sub
total for PW Administration 2,741,526 3,702,091 3,944,729 3,470,833 City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2023‐24
52 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Street Maintenance
100‐31‐4000 SALARIES ‐ FULL‐TIME 111,226 116,125 122,247 326,944 100‐31‐4003 SALARIES ‐ OVER‐TIME ‐ ‐ ‐ 4,000 100‐31‐4030 RETIREMENT 11,328 11,912 12,316 39,814 100‐31‐4031 EMPLOYEE INSURANCE BENEFITS 23,154 23,638 25,210 69,888 100‐31‐4032 DISABILITY INSURANCE 630 649 712 1,942 100‐31‐4033 WORKERS COMPENSATION 5,069 ‐ ‐ ‐ 100‐31‐4034 PAYROLL TAXES 1,726 1,748 1,773 4,799 100‐31‐5370 MAINTENANCE ‐ LANDSCAPE 332,126 376,225 431,550 300,000 100‐31‐5385 MAINTENANCE ‐ SIGNALS 285,203 286,217 367,500 467,500 100‐31‐5392 MAINTENANCE ‐ STREET SWEEPING 273,041 254,977 273,000 260,000 100‐31‐5394 MAINTENANCE ‐ STREETS 882,119 1,215,040 986,000 1,825,830 100‐31‐5740 TREE CARE AND MAINTENANCE 69,436 48,299 70,000 92,500 100‐31‐5760 UTILITIES ‐ ELECTRICITY 25,681 28,600 13,100 20,000 100‐31‐5780 UTILITIES ‐ STREET LIGHTING 613,706 709,830 554,200 750,000 100‐31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 75,192 81,694 64,750 70,000 100‐31‐5800 UTILITIES ‐ WATER 305,299 214,595 255,000 225,000 100‐31‐7005 IMPROVEMENTS ‐ 67,689 ‐ ‐ Subtotal for Street Maintenance 3,014,936 3,437,238 3,177,358 4,458,217 343,274 435,851 354,302 287,174 781 4,177 2,000 5,000
87,183 31,529 38,849 30,372 74,215 70,194 81,192 64,752 2,043 1,814 2,092 1,721 47,166 ‐
‐ ‐
5,410 6,476 5,166 4,237 52,500 80,000 100,000 105,000 1,359,110 2,042,374 1,900,000 2,147,071
178,986 ‐ ‐ ‐ 433,089 478,230 367,648 250,000 73,414 70,218 280,600 110,000 108,057 154,933 135,000 ‐
544 417 1,500 1,500
4,875 ‐ ‐ ‐ ‐ 990 3,000 1,500
‐ ‐ ‐ 135,000 293,571 330,612 303,188 365,000 37,357 23,137 42,140 69,500 ‐ ‐ 20,970 32,500 308,609 306,296 308,700 310,000 2,234 2,560 2,756 3,000 76,269 73,553 81,650 125,000 ‐ 22,210 ‐ ‐ ‐ 21,672 57,352 50,000 Parks, Landscaping, and Outdoor Maintenance
100‐35‐4000 SALARIES ‐ FULL‐TIME
100‐35‐4003 SALARIES ‐ OVER‐TIME
100‐35‐4030 RETIREMENT
100‐35‐4031 EMPLOYEE INSURANCE BENEFITS
100‐35‐4032 DISABILITY INSURANCE
100‐35‐4033 WORKERS COMPENSATION
100‐35‐4034 PAYROLL TAXES
100‐35‐5015 BOTANICAL PRESERVE
100‐35‐5370 MAINTENANCE ‐ LANDSCAPE
100‐35‐5371 MAINTENANCE ‐ LANDSCAPE ‐ SCHOOLS
100‐35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENT
100‐35‐5410 MAINTENANCE ‐ TRAILS
100‐35‐5420 MAINTENANCE ‐ TREES/SHRUBS
100‐35‐5440 MEMBERSHIPS & DUES
100‐35‐5480 PLAYGROUNDS/PARKLAND REPAIRS & INS
100‐35‐5720 TRAINING, MEETINGS & CONFERENCES
100‐35‐5740 TREE CARE AND MAINTENANCE
100‐35‐5760 UTILITIES ‐ ELECTRICITY
100‐35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS
100‐35‐5770 UTILITIES ‐ NATURAL GAS
100‐35‐5800 UTILITIES ‐ WATER
100‐35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS
100‐35‐5830 WEED ABATEMENT
100‐35‐7005 IMPROVEMENTS
100‐35‐7250 FURNITURE & EQUIPMENT
Subtotal for Parks, Landscaping, and Outdoor Maint 3,488,687 4,157,243 4,088,105 4,098,327 53 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Environmental Services
100‐37‐5145 EROSION CONTROL 32,237 ‐ 35,000 35,000 100‐37‐5250 MITIGATION MONITORING 63,889 217,197 255,000 295,000 100‐37‐5330 MAINTENANCE ‐ DAMAGE & REPAIR 85,553 114,506 ‐ ‐ 100‐37‐5430 MAINTENANCE ‐ WETLANDS 146,384 118,002 125,000 150,000 100‐37‐5540 PUBLIC EDUCATION 9,960 1,000 15,000 15,000 100‐37‐5680 STORM DRAIN VIDEO INSPECTIONS ‐ 466 220,000 210,000 100‐37‐5825 WATER QUALITY TESTING 100,188 65,770 40,875 75,000 100‐37‐6340 INTEGRATED REGIONAL WATER MGMT P L 9,315 3,380 12,000 14,000 100‐37‐6600 NATIONAL POLLUTION ELIMINATION SYST 186,360 201,275 250,000 275,000 100‐37‐6725 PROFESSIONAL SERVICES‐OTHER 21,588 249,248 237,000 390,000 Subtotal for Environmental Services 655,474 970,844 1,189,875 1,459,000 Metrolink Station
100‐38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 30,304 27,895 30,000 32,500 100‐38‐5370 MAINTENANCE ‐ LANDSCAPE 41,080 47,103 52,000 20,000 100‐38‐5740 TREE CARE AND MAINTENANCE 6,001 4,994 5,000 5,000 100‐38‐5760 UTILITIES ‐ ELECTRICITY 24,094 30,782 23,100 24,500 100‐38‐5800 UTILITIES ‐ WATER 11,614 10,186 15,000 11,500 Subtotal for Metrolink Station 113,093 120,960 125,100 93,500 Building, Facilities, and Structural Maintenance
100‐39‐4000 SALARIES ‐ FULL‐TIME 272,300 199,529 226,342 467,842 100‐39‐4002 SALARIES ‐ PART‐TIME ‐ 7,579 35,000 44,730 100‐39‐4003 SALARIES ‐ OVER‐TIME 15,805 8,477 5,000 10,000 100‐39‐4030 RETIREMENT 27,767 18,264 22,935 59,988 100‐39‐4031 EMPLOYEE INSURANCE BENEFITS 56,367 47,780 53,200 74,664 100‐39‐4032 DISABILITY INSURANCE 1,831 1,152 1,325 2,777 100‐39‐4033 WORKERS COMPENSATION 44,346 ‐ ‐ ‐ 100‐39‐4034 PAYROLL TAXES 4,433 3,862 6,032 7,577 100‐39‐4035 OTHER EMPLOYEE BENEFITS 3,305 12,312 ‐ ‐ 100‐39‐5020 BUILDING SUPPLIES ‐ ‐ ‐ 30,000 100‐39‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,166,225 1,404,587 1,187,340 1,270,000 100‐39‐5386 MAINTENANCE ‐ SIGNS ‐
‐ ‐ 5,000
100‐39‐5440 MEMBERSHIPS & DUES ‐ ‐ 1,025 1,025 100‐39‐5460 OPERATIONAL SUPPLIES ‐ ‐ ‐ 5,000 100‐39‐5760 UTILITIES ‐ ELECTRICITY 104,466 121,456 110,000 160,000 100‐39‐5770 UTILITIES ‐ NATURAL GAS 44,778 38,530 27,563 110,000 100‐39‐5800 UTILITIES ‐ WATER 11,105 17,079 14,000 20,000 100‐39‐6140 CONTRACTED SERVICES ‐ OTHER ‐ 134,765 173,000 190,000 100‐39‐7005 IMPROVEMENTS ‐ ‐ 108,852 65,000 100‐39‐7250 FURNITURE & EQUIPMENT ‐ 551,323 195,022 50,000 Subtotal for Building, Facilities, and Structural Maint 1,752,728 2,566,695 2,166,636 2,573,603 TOTALS 11,766,444 14,955,071 14,691,803 16,153,480 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 2,700,805 2,739,551 3,029,306 3,199,917 MATERIALS, SUPPLIES, & SERVICES 9,065,639 12,215,520 11,662,497 12,953,563 TOTALS 11,766,444 14,955,071 14,691,803 16,153,480 54 Account Description Total
29‐5040 CLOTHING & PERSONNEL SUPPLIES 11,000
‐ Uniforms, vests, hats, shirts, pants, outerwear
29‐5080 COMPUTER SOFTWARE 30,000
Increase due to increased use of software programs
‐ AutoCAD, CMMS, Planet Bids, Stampli, Traffic Collision software 29‐5170 FLEET GASOLINE 70,000
‐ Fuel costs for City fleet
29‐5180 FLEET MAINTENANCE 75,000
‐ Maintenance costs and fleet transponders on City fleet & police motorcycles 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 OPERATIONAL SUPPLIES 15,000
‐ Supplies for the Citywide Residential Permit Parking Program ‐ Paper, folders, binders, pens, small computer items
29‐5500 PRINTING & MAILING 8,000
‐ Mailing of packages, printing of materials
29‐5520 PROMOTIONAL 20,000
Expenditures transferred from 29‐5500
‐ Costs for items for Trolley, Public Works events, etc. 29‐5550 PUBLIC NOTICES 5,000
‐ Costs for publication of public notices
29‐5620 RECYCLING MATERIALS 5,000
‐ Sharps collections, fluorescent bulbs, battery collection, education items City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2023‐24
55 29‐5640 RESOURCE MATERIALS 1,000
‐ Manuals, specifications, books, magazines
29‐5661 SPECIALTY TOOLS 1,000
‐ Tools, gloves, glasses, thermometers
29‐5720 TRAINING, MEETINGS & CONFERENCES 15,000
‐ Professional trainings, conferences and meeting costs 29‐6140 CONTRACTED SERVICES ‐ OTHER 215,000
‐ Total cost of ownership project, partial costs for trolley operations 29‐6175 CROSSING GUARD SERVICES 220,137
‐ Contract for school crossing guard services
29‐6725 PROFESSIONAL SERVICES‐OTHER 750,000
Increase due to Studies identified during the Strategic Planning Workshop, Total Cost of Ownership, Park Assessment, 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 2,500
‐ Third party inspections, County of Orange and Oso Creek bridge 29‐6800 TRAFFIC ENGINEERING 300,000
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 10,000
‐ Dig Safe alert tickets and fees for Underground Service Alert of Southern California 29‐7250 FURNITURE & EQUIPMENT 10,000
‐ Purchase and replacement of furniture and equipment
31‐5370 MAINTENANCE ‐ LANDSCAPE 300,000
‐ Landscape maintenance in medians, incidental repair work, public right‐of‐way landscape medians
56 31‐5385 MAINTENANCE ‐ SIGNALS 467,500
Increase due to anticipated increases in labor and materials costs ‐ Preventative, routine, and emergency maintenance to traffic signals 31‐5392 STREET SWEEPING 260,000
‐ Contract costs for City‐wide street sweeping services 31‐5394 MAINTENANCE ‐ STREETS 1,825,830
Increase due to increases in labor and materials costs in streets contract ‐ Contract costs with MCE for street maintenance, incidental repair work in public right‐of‐way
31‐5740 TREE CARE AND MAINTENANCE 92,500
Increase to provide funding for replanting when necessary ‐ Trimming, removal, planting, and tree care in public right‐of‐way 31‐5760 UTILITIES ‐ ELECTRICITY 20,000
‐ Electricity usage in the public right‐of‐way
31‐5780 UTILITIES ‐ STREET LIGHTING 750,000
Increase due to anticipated increases in electricity costs ‐ Electricity usage for citywide streetlights
31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 70,000
‐ Electricity usage for citywide traffic signals
31‐5800 UTILITIES ‐ WATER 225,000
‐ Water usage to the medians within the public right‐of‐way 35‐5015 BOTANICAL PRESERVE 105,000
‐ Cost of maintenance associated with the botanical preserve 35‐5370 MAINTENANCE ‐ LANDSCAPE 2,147,071
Increase to provide funding for turf replacement when necessary ‐ Cost of maintenance, landscaping, and incidentals associated with all parks, synthetic turf, sports park, slopes, school joint use, City facilities 35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENTS & INSPECTIONS 250,000 ‐ Park amenities, playground inspections, backflow testing, painting 57 35‐5410 MAINTENANCE ‐ TRAILS 110,000
‐ Cost of maintenance, repairs and incidentals associated with all trails and park parking lots
35‐5440 MEMBERSHIP & DUES 1,500
‐ Memberships for Parks & Landscape Maintenance staff
35‐5720 TRAINING, MEETINGS & CONFERENCES 1,500
‐ Professional Training
35‐5740 TREE CARE AND MAINTENANCE 135,000
Previously accounted for under 100‐35‐5420 Maintenance ‐ Trees/Shrubs ‐ Trimming, removal, planting, and tree care in City parks 35‐5760 UTILITIES ‐ ELECTRICITY 365,000
Increase due to anticipated increases in electricity costs ‐ Electricity usage in City parks
35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS 69,500
‐ Electricity usage in City parks adjacent to schools
35‐5770 UTILITIES ‐ NATURAL GAS 32,500
‐ Natural gas usage in City parks
35‐5800 UTILITIES ‐ WATER 310,000
‐ Water usage in City parks
35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS 3,000
‐ Water usage in City parks adjacent to schools
35‐5830 WEED ABATEMENT 125,000
Increase due to anticipated increases in labor and materials costs ‐ Costs for weed abatement services
35‐7250 FURNITURE & EQUIPMENT 50,000
‐ Purchase and replacement of equipment at City parks and park facilities 37‐5145 EROSION CONTROL 35,000
‐ Mandate from SDRWQC, City must provide erosion and sediment control 58 37‐5250 MITIGATION MONITORING 295,000
Increase due to implementation of Operations & Maintenance Plan for 13 wetlands ‐ ICF contract, certifications, paleontological surveys, Salt Creek monitoring 37‐5430 MAINTENANCE ‐ WETLANDS 150,000
‐ Weeding, pruning, flowline maintenance, pest control
37‐5540 PUBLIC EDUCATION 15,000
‐ MS4 permit requires documented training for staff and public 37‐5680 STORM DRAIN VIDEO INSPECTIONS 210,000
‐ 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 75,000
Increase due to monitoring and mitigation of bacteria mandated by the state ‐ Required testing work at various locations
37‐6340 INTEGRATED REGIONAL WATER MGMT PLAN 14,000
‐ Cost share portion of agreement with County
37‐6600 NATIONAL POLLUTION ELIMINATION SYSTEM 275,000
Increase due to National Pollutant Discharge Elimination System (NPDES) cost share increases
‐ Multi‐agency agreement with County, Flood Control District, Cities 37‐6725 PROFESSIONAL SERVICES‐OTHER 390,000
Increase due to environmental related studies and services ‐ Outside services and technical support in conjunction with NPDES permits 38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 32,500
‐ Plumbing, electrical, lighting fixtures, tiles, and other maintenance 38‐5370 MAINTENANCE ‐ LANDSCAPE 20,000
‐ 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 24,500
‐ Electricity usage for the Metrolink station
59 38‐5800 UTILITIES ‐ WATER 11,500
‐ Water usage for the Metrolink station
39‐5020 BUILDING SUPPLIES 30,000
‐ Janitorial and other building supplies
39‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,270,000
Increase due to anticipated increases in labor and materials for plumbing contracts ‐ 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
‐ Memberships for Facilities staff
39‐5460 OPERATIONAL SUPPLIES 5,000
‐ Supplies for facilities
39‐5760 UTILITIES ‐ ELECTRICITY 160,000
Increase due to anticipated increases in electricity costs ‐ Electricity usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5770 UTILITIES ‐ NATURAL GAS 110,000
Increase due to anticipated increases in usage and costs for natural gas ‐ Natural gas usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5800 UTILITIES ‐ WATER 20,000
‐ Water usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐6140 CONTRACTED SERVICES ‐ OTHER 190,000
‐ Street decorations, holiday lighting, street banner program 39‐7005 IMPROVEMENTS 65,000
‐ Costs for improvements at various City facilities
39‐7250 FURNITURE & EQUIPMENT 50,000
‐ Purchase and replacement of furniture and equipment for City facilities 60
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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 square 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 for all costs related to activities occurring at the 25,000 square foot multi -use facility. Dedicated as a senior center during weekday hours for the 50+ population, Sea Country also offers classes and events for the community, as scheduled, during weeknights and on weekend mornings.
Animal Control services are provided by Mission Viejo Animal Control Services through a contr act 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 Measure M2, Orange County's local 1/2-cent transportation sales tax measure.
Prior Year Accomplishments
• Junior Civic Workshop (JCW) was hosted monthly during the school year. • Facility rentals doubled over the prior fiscal year.
• Approved the Citywide Parks Needs Assessment.
• Completed the athletic facilities policy which was adopted by City Council. • Hiring of new Recreation Manager.
• Staff attended and held a job fair targeted toward summer hiring. • Hosted 3-day Sea Country Festival attended by 15,000 people. • Return of summer programming including summer camps and classes. 61 Parks & Recreation Director
Parks & Recreation
Commission
Deputy Parks & Recreation
Director
Recreation
Sea Country Senior
& Community Center
Recreation Coordinator (2)
Senior Citizens
Committee
Administrative Secretary
Aquatics
Sports Advisory
Committee
Youth Committee
Recreation Supervisor
Aquatics Supervisor
Crown Valley
Community Center
Sports
Skate Park
Recreation Supervisor (Natural Resources)
Recreation Supervisor
Recreation Coordinator
Recreation Coordinator (2)
Recreation Supervisor
Recreation Coordinator
Recreation Coordinator
Recreation Supervisor (Community Outreach)
Recreation Supervisor
62 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Parks & Recreation Administration
100‐40‐4000 SALARIES ‐ FULL‐TIME 314,895 302,546 369,219 389,012 100‐40‐4002 SALARIES ‐ PART‐TIME 57,025 45,010 35,000 41,980 100‐40‐4003 SALARIES ‐ OVER‐TIME 3,162 1,982 1,000 1,000 100‐40‐4030 RETIREMENT 53,579 37,655 43,411 52,499 100‐40‐4031 EMPLOYEE INSURANCE BENEFITS 43,725 29,416 55,983 55,572 100‐40‐4032 DISABILITY INSURANCE 1,348 1,530 2,164 2,329 100‐40‐4033 WORKERS COMPENSATION 3,383 ‐ ‐ ‐ 100‐40‐4034 PAYROLL TAXES 9,255 5,700 5,876 6,264 100‐40‐4035 OTHER EMPLOYEE BENEFITS 3,488 5,700 5,700 5,700 100‐40‐5040 CLOTHING & PERSONNEL SUPPLIES ‐ 82 150 200 100‐40‐5045 COMMITTEE/COMMISSION STIPENDS 575 825 1,500 1,500 100‐40‐5050 COMMUNICATIONS 2,757 ‐ ‐ ‐ 100‐40‐5080 COMPUTER SOFTWARE 1,855 2,233 6,750 6,500 100‐40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 6,807 13,582 32,385 17,500 100‐40‐5340 MAINTENANCE ‐ EQUIPMENT 2,573 ‐ ‐ ‐ 100‐40‐5440 MEMBERSHIPS & DUES 3,985 2,308 5,670 6,077 100‐40‐5460 OPERATIONAL SUPPLIES 10,134 7,494 10,000 10,000 100‐40‐5500 PRINTING & MAILING 1,000 492 1,500 750 100‐40‐5510 PRINTING 333 ‐ ‐ ‐ 100‐40‐5550
PUBLIC NOTICES 4,086 1,463 2,000 2,000 100‐40‐5710 TRAINING & EDUCATION 1,267 ‐ ‐ ‐ 100‐40‐5720 TRAINING, MEETINGS & CONFERENCES 344 1,226 3,600 3,600 100‐40‐6725 PROFESSIONAL SERVICES‐OTHER 9,424 136,398 ‐ ‐ 100‐40‐7250 FURNITURE & EQUIPMENT ‐ 2,110 ‐ ‐ Subtotal for P&R Administration 535,000 597,752 581,908 602,483 Recreation Programs
100‐41‐4000 SALARIES ‐ FULL‐TIME 432,634 511,748 525,141 579,941 100‐41‐4002 SALARIES ‐ PART‐TIME 164,071 214,538 289,999 324,176 100‐41‐4003 SALARIES ‐ OVER‐TIME 10,130 6,186 3,000 2,000 100‐41‐4030 RETIREMENT 157,388 70,546 69,819 76,889 100‐41‐4031 EMPLOYEE INSURANCE BENEFITS 84,803 102,588 122,437 126,684 100‐41‐4032 DISABILITY INSURANCE 2,567 2,990 3,076 3,491 100‐41‐4033 WORKERS COMPENSATION 27,727 ‐ ‐ ‐ 100‐41‐4034 PAYROLL TAXES 11,250 16,495 26,247 29,218 100‐41‐5005 ARMORED CAR SERVICE 619 ‐ ‐ ‐ 100‐41‐5020 BUILDING SUPPLIES 19,366 11,271 14,500 11,650 100‐41‐5040 CLOTHING & PERSONNEL SUPPLIES 4,635 1,637 4,000 7,000 100‐41‐5050 COMMUNICATIONS 18,046 ‐ ‐ ‐ 100‐41‐5080 COMPUTER SOFTWARE 1,072 1,701 4,740 1,920 100‐41‐5081 COMPUTER SOFTWARE MAINT. FEES 12,159 17,328 22 ,000 22,000
100‐41‐5115 CULTURAL ARTS 940 11,285 ‐
City of Laguna Niguel
General Fund Expenditure ‐ Parks & Recreation
For Fiscal Year 2023‐24
63 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐41‐5160 FIRST AID SUPPLIES 1,532 1,291 1,650 ‐ 100‐41‐5210 HOLIDAY PARADE ‐ 61,039 ‐ ‐ 100‐41‐5270 YOUTH COMMITTEE 4,891 2,014 3,000 3,000 100‐41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 9,200 500 100‐41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S ‐ 896 6,750 4,000 100‐41‐5340 MAINTENANCE ‐ EQUIPMENT 607 1,490 ‐ ‐ 100‐41‐5440 MEMBERSHIPS & DUES 991 ‐ 2,000 1,500 100‐41‐5442 MENORAH LIGHTING CEREMONY 3,000 3,000 ‐ ‐ 100‐41‐5460 OPERATIONAL SUPPLIES 290 283 100 100 100‐41‐5500 PRINTING & MAILING ‐ 44,380 84,000 85,000 100‐41‐5510 PRINTING 7,862 ‐ ‐ ‐ 100‐41‐5520 PROMOTIONAL 14,205 20,051 14,000 12,000 100‐41‐5590 RECREATION SERVICES 35,441 71,487 156,000 120,000 100‐41‐5600 RECREATION SUPPLIES 44,347 51,099 45,000 45,000 100‐41‐5660 SPECIAL EVENTS 3,611 3,664 277,100 325,000 100‐41‐5710 TRAINING & EDUCATION 344 ‐ ‐ ‐ 100‐41‐5720 TRAINING, MEETINGS & CONFERENCES 529 3,689 3,950 7,500 100‐41‐5820 VOLUNTEER RECOGNITION EVENT ‐ 17,312 ‐ ‐ 100‐41‐6330 INSTRUCTORS 3,358 64,170 39,900 49,000 100‐41‐7250 FURNITURE & EQUIPMENT 31,494 20,978 1,000 500 100‐41‐7275 PARKS & RECREATION EQUIPMENT 3,378 2,180 2,000 500 100‐41‐7450 AUDIO VISUAL EQUIPMENT 488 ‐ ‐ ‐ Subtotal for Recreation Programs 1,103,775 1,337,336 1,730,609 1,838,569 Aquatics
100‐42‐4000 SALARIES ‐ FULL‐TIME 168,020 104,917 108,399 107,619 100‐42‐4002 SALARIES ‐ PART‐TIME 176,420 225,089 316,379 328,640 100‐42‐4003 SALARIES ‐ OVER‐TIME 2,359 463 1,000 1,000 100‐42‐4020
TEMPORARY HELP ‐ 1,243 3,500 10,000 100‐42‐4030 RETIREMENT 49,818 19,924 19,471 22,091 100‐42‐4031 EMPLOYEE INSURANCE BENEFITS 27,303 19,936 25,622 20,472 100‐42‐4032 DISABILITY INSURANCE 997 611 629 654 100‐42‐4033 WORKERS COMPENSATION 66,273 ‐ ‐ ‐ 100‐42‐4034 PAYROLL TAXES 12,347 14,555 21,866 22,641 100‐42‐5005 ARMORED CAR SERVICE 619 ‐ ‐ ‐ 100‐42‐5020 BUILDING SUPPLIES 2,024 646 1,200 3,500 100‐42‐5040 CLOTHING & PERSONNEL SUPPLIES 3,769 4,335 4,000 4,000 100‐42‐5050 COMMUNICATIONS 2,446 ‐ ‐ ‐ 100‐42‐5080 COMPUTER SOFTWARE 624 589 ‐ 600 100‐42‐5081 COMPUTER SOFTWARE MAINT. FEES 2,758 2,988 9,364 2,500 100‐42‐5118 DECK AND OTHER EQUIPMENT/SUPPLIES 6,902 ‐ ‐ ‐ 100‐42‐5160 FIRST AID SUPPLIES 700 523 1,500 ‐ 100‐42‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ 15 6,802 1,000 100‐42‐5440 MEMBERSHIPS & DUES 397 215 880 500 100‐42‐5460 OPERATIONAL SUPPLIES 3,093 6,359 4,000 3,000 100‐42‐5500 PRINTING & MAILING ‐ 331 1,000 250 100‐42‐5510 PRINTING 93 ‐ ‐ ‐ 64 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐42‐5520 PROMOTIONAL 2,208 1,417 1,500 1,000 100‐42‐5600 RECREATION SUPPLIES 5,200 4,127 5,000 5,000 100‐42‐5625 RED CROSS FEES ‐ 215 2,150 1,000 100‐42‐5710 TRAINING & EDUCATION 565 ‐ ‐ ‐ 100‐42‐5720 TRAINING, MEETINGS & CONFERENCES 403 1,771 6,865 4,000 100‐42‐6330 INSTRUCTORS ‐ 1,162 10,000 5,000 100‐42‐7250 FURNITURE & EQUIPMENT 947 1,495 600 1,000 100‐42‐7275 PARKS & RECREATION EQUIPMENT 3,121 5,833 8,000 2,100 Subtotal for Aquatics 539,406 418,759 559,727 547,567 Skate Park
100‐43‐4000 SALARIES ‐ FULL‐TIME 65,112 66,860 70,841 72,918 100‐43‐4002 SALARIES ‐ PART‐TIME 76,173 122,911 158,694 165,042 100‐43‐4003 SALARIES ‐ OVER‐TIME 2,977 ‐ 1,000 1,000 100‐43‐4030 RETIREMENT 9,489 8,173 9,644 10,259 100‐43‐4031 EMPLOYEE INSURANCE BENEFITS 9,728 9,633 10,751 10,692 100‐43‐4032 DISABILITY INSURANCE 409 419 420 438 100‐43‐4033 WORKERS COMPENSATION 9,227 ‐ ‐ ‐ 100‐43‐4034 PAYROLL TAXES 5,589 9,496 11,214 11,651 100‐43‐5005 ARMORED CAR SERVICE 1,498 ‐ ‐ ‐ 100‐43‐5020 BUILDING SUPPLIES 2,476 732 2,440 1,000 100‐43‐5040 CLOTHING & PERSONNEL SUPPLIES 811 654 1,200 1,200 100‐43‐5050 COMMUNICATIONS 11,519 ‐ ‐ ‐ 100‐43‐5080 COMPUTER SOFTWARE 624 589 ‐ ‐ 100‐43‐5081 COMPUTER SOFTWARE MAINT. FEES 1,248 2,702 3,870 3,000 100‐43‐5160 FIRST AID SUPPLIES 988 ‐ 1,000 ‐ 100‐43‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 851 861 500 500 100‐43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S ‐ ‐ 1,000 500 100‐43‐5440 MEMBERSHIPS & DUES 150 147 150 150 100‐43‐5460 OPERATIONAL SUPPLIES 253 227 500 500 100‐43‐5510 PRINTING 46 ‐ ‐ ‐ 100‐43‐5520 PROMOTIONAL ‐ ‐ 700 700 100‐43‐5590 RECREATION SERVICES ‐ ‐ 2,500 1,000 100‐43‐5600 RECREATION SUPPLIES 5,350 3,234 9,620 5,000 100‐43‐5720 TRAINING, MEETINGS & CONFERENCES ‐ 15 720 1,600 100‐43‐6330 INSTRUCTORS ‐ 4,571 5,495 8,500 Subtotal for Skate Park 204,518 231,224 292,259 295,650 Sports
100‐45‐4000 SALARIES ‐ FULL‐TIME 152,633 160,440 169,330 173,679 100‐45‐4002 SALARIES ‐ PART‐TIME 73,216 89,403 109,342 114,400 100‐45‐4003 SALARIES ‐ OVER‐TIME ‐ ‐ 1,000 1,000 100‐45‐4030 RETIREMENT 43,124 20,130 23,406 27,090 100‐45‐4031 EMPLOYEE INSURANCE BENEFITS 41,158 42,593 45,232 44,880 100‐45‐4032 DISABILITY INSURANCE 912 956 1,004 1,046 100‐45‐4033 WORKERS COMPENSATION 11,952 ‐ ‐ ‐ 100‐45‐4034 PAYROLL TAXES 5,239 5,991 9,479 9,866 100‐45‐5000 ATHLETIC FACILITY SUPPLIES 4,100 ‐ ‐ ‐ 65 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
100‐45‐5040 CLOTHING & PERSONNEL SUPPLIES ‐ 2,402 2,000 2,000 100‐45‐5050 COMMUNICATIONS 2,141 ‐ ‐ ‐ 100‐45‐5080 COMPUTER SOFTWARE 624 589 ‐ ‐ 100‐45‐5290 LEASE ‐ EL LAZO 13,824 14,135 14,964 15,120 100‐45‐5390 MAINTENANCE ‐ SPORTS FIELDS 215,283 224,337 237,190 14,000 100‐45‐5440 MEMBERSHIPS & DUES 510 150 610 640 100‐45‐5460 OPERATIONAL SUPPLIES ‐ 5,307 8,100 5,000 100‐45‐5500 PRINTING & MAILING 220 ‐ 100 100 100‐45‐5520 PROMOTIONAL 20 ‐ 575 175 100‐45‐5590 RECREATION SERVICES 4,791 4,325 4,800 5,000 100‐45‐5600 RECREATION SUPPLIES ‐ 317 1,900 500 100‐45‐5720 TRAINING, MEETINGS & CONFERENCES ‐ ‐ 1,035 1,635 100‐45‐7275 PARKS & RECREATION EQUIPMENT 9,899 30,757 15,000 16,000 Subtotal for Sports 579,646 601,832 645,067 432,131 Sea Country Senior Center
100‐49‐4000 SALARIES ‐ FULL‐TIME 280,881 268,156 295,705 218,823 100‐49‐4002 SALARIES ‐ PART‐TIME 22,267 135,637 232,000 290,726 100‐49‐4003 SALARIES ‐ OVER‐TIME 121 718 1,000 1,500 100‐49‐4030 RETIREMENT 128,675 35,820 39,810 34,877 100‐49‐4031 EMPLOYEE INSURANCE BENEFITS 77,611 75,995 79,634 62,011 100‐49‐4032 DISABILITY INSURANCE 1,738 1,628 1,747 1,318 100‐49‐4033 WORKERS COMPENSATION 3,737 ‐ ‐ ‐ 100‐49‐4034 PAYROLL TAXES 5,226 10,404 16,738 21,830 100‐49‐5005 ARMORED CAR SERVICE 786 ‐ ‐ ‐ 100‐49‐5020 BUILDING SUPPLIES 4,301 1,993 13,100 10,000 100‐49‐5040 CLOTHING & PERSONNEL SUPPLIES 422 289 500 500 100‐49‐5050 COMMUNICATIONS 25,952 ‐ ‐ ‐ 100‐49‐5070 COMPUTER ROOM/LAB ‐ ‐ 250 250 100‐49‐5080 COMPUTER SOFTWARE 349 326 ‐ ‐ 100‐49‐5081 COMPUTER SOFTWARE MAINT. FEES 97 5,565 9,000 6,000 100‐49‐5160 FIRST AID SUPPLIES 297 148 1,000 ‐ 100‐49‐5263 LN SENIOR CITIZENS COMMITTEE ‐ ‐ 7,000 3,000 100‐49‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 4,685 8,241 23,176 10,000 100‐49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURE S ‐ 728 7,500 1,000 100‐49‐5340 MAINTENANCE ‐ EQUIPMENT 2,478 ‐ ‐ ‐ 100‐49‐5440 MEMBERSHIPS & DUES 1,191 864 2,624 1,250 100‐49‐5460 OPERATIONAL SUPPLIES 4,261 2,103 3,750 3,500 100‐49‐5500 PRINTING & MAILING ‐ 1,071 15,000 5,000 100‐49‐5510 PRINTING 1,141 ‐ ‐ ‐ 100‐49‐5520 PROMOTIONAL 4,525 3,096 5,000 5,000 100‐49‐5590 RECREATION SERVICES 1,125 2,156 6,000 6,000 100‐49‐5600 RECREATION SUPPLIES 3,217 6,715 12,500 14,000 100‐49‐5710 TRAINING & EDUCATION 45 ‐ ‐ ‐ 100‐49‐5720 TRAINING, MEETINGS & CONFERENCES ‐ ‐ 2,750 3,250 100‐49‐6330 INSTRUCTORS ‐ 33,265 50,511 35,197 100‐49‐7250 FURNITURE & EQUIPMENT 2,058 122,962 51,500 52,500 Subtotal for Sea Country Senior Center 577,186 717,880 877,795 787,532 66 Account Description 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
Senior Transportation
100‐24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 4,842 788 15,000 20,000 Animal Control
100‐11‐6575 MISSION VIEJO ANIMAL CONTROL 450,830 430,712 526,143 600,944 TOTALS 3,995,203 4,336,283 5,228,508 5,124,876 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 2,911,161 2,806,731 3,342,929 3,484,918 MATERIALS, SUPPLIES, & SERVICES 1,084,042 1,529,552 1,885,579 1,639,958 TOTALS 3,995,203 4,336,283 5,228,508 5,124,876 67 Account Description Total
40‐5040 CLOTHING & PERSONNEL SUPPLIES 200
‐ 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 6,500
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 17,500
‐ Leases and maintenance of printers and other office equipment 40‐5440 MEMBERSHIP & DUES 6,077
‐ 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 OPERATIONAL SUPPLIES 10,000
‐ Paper, folders, binders, computer supplies, cords, cables, plotter printer supplies 40‐5500 PRINTING & MAILING 750
‐ 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 3,600
‐ Meeting supplies, training seminars
41‐5020 BUILDING SUPPLIES 11,650
‐ Kitchen and first aid supplies, rugs for classes, parking lot control items, hardware City of Laguna Niguel
General Fund Expenditure ‐ Parks & Recreation
For Fiscal Year 2023‐24
68 41‐5040 CLOTHING & PERSONNEL SUPPLIES 7,000
‐ T‐shirts, sweatshirts, hats, jackets
41‐5080 COMPUTER SOFTWARE 1,920
‐ 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 41‐5270 YOUTH COMMITTEE 3,000
‐ Uniform shirts, college and job faire, workshops, events, festivals 41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 500
‐ Leases and maintenance of equipment and machines
41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 4,000
‐ Facility rental janitorial service, table linen service, and other repairs 41‐5440 MEMBERSHIP & DUES 1,500
‐ American Camp Association, ArtsOC, CPRS memberships, Motion Picture Licensing Corp for viewing movies and TV, S&S crafts
41‐5460 OPERATIONAL SUPPLIES 100
‐ Office and computer accessories/supplies
41‐5500 PRINTING & MAILING 85,000
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 12,000
‐ Advertising and promotional items for Recreation programming ‐ Contract services for graphic design of special items 41‐5590 RECREATION SERVICES 120,000
Increase due to reinstatement of summer camps
‐ Amusement park trips, special event shuttles, décor, and performers, summer camps 41‐5600 RECREATION SUPPLIES 45,000
‐ Craft and game supplies, paper, glue, paint, posterboard, hardware 69 41‐5660 SPECIAL EVENTS 325,000
‐ 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 7,500
‐ Hospitality for Holiday Parade Committee Meetings, staff trainings 41‐6330 INSTRUCTORS 49,000
‐ Percentage of all class registration revenue received that is paid to instructors 41‐7250 FURNITURE & EQUIPMENT 500
‐ Accessories, microphones, storage containers, furniture at CVPCC 41‐7275 PARKS & RECREATION EQUIPMENT 500
‐ Portable fencing, canopies, delineator posts, radios
42‐5020 BUILDING SUPPLIES 3,500
‐ Supplies, such as water, coffee, plates, soap, etc. and first aid supplies 42‐5040 CLOTHING & PERSONNEL SUPPLIES 4,000
‐ Uniforms, whistles, lanyards, jackets, t‐shirts, shorts, sweats, sunscreen 42‐5080 COMPUTER SOFTWARE 600
‐ Sub It Up staff scheduling software
42‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 2,500
‐ Fee based on revenue received ‐ Classes, special events, parks, pool, fields, daily uses, annual passes, misc. revenue
42‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 1,000
‐ Canon copier at registration office
42‐5440 MEMBERSHIP & DUES 500
‐ Association of Aquatics Professionals, So. Cal. Public Pool Operators Association 42‐5460 OPERATIONAL SUPPLIES 3,000
‐ Hardware and supplies related to equipment, cleaning products, small items ‐ Office supplies, computer supplies, deck cleaning supplies 42‐5500 PRINTING & MAILING 250
‐ Mailings, flyers, banners, pool cards
70 42‐5520 PROMOTIONAL 1,000
‐ Signage, posters, banners, print publications, and digital media 42‐5600 RECREATION SUPPLIES 5,000
‐ Supplies, wrist bands, tubes, buoys, boards, umbrellas, boxes, and cones 42‐5625 RED CROSS FEES 1,000
‐ Certification charges for lifeguard training, WSI, CPR, first aid, AED's 42‐5720 TRAINING, MEETINGS, & CONFERENCES 4,000
‐ Aquatics Facility Operator (AFO)/Certified Pool Operator Training, Lifeguard instructor training (off‐site), aquatics training (on‐site)
42‐6330 INSTRUCTORS 5,000
‐ Percentage of all class revenue received that is paid to class instructors 42‐7250 FURNITURE & EQUIPMENT 1,000
‐ Whiteboards for Aquatics offices
42‐7275 PARKS & RECREATION EQUIPMENT 2,100
‐ Deck supplies, pool blankets
43‐5020 BUILDING SUPPLIES 1,000
‐ Kitchen supplies, such as drinking water, coffee and tea, first aid supplies, hardware 43‐5040 CLOTHING & PERSONNEL SUPPLIES 1,200
‐ Staff uniforms, shirts, sweatshirts, jackets, hats
43‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 3,000
‐ Active Net transaction fees
43‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 500
‐ Leases and maintenance of printers and other office equipment 43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 500
‐ Building repairs, re‐keying locks, door jam replacement 43‐5440 MEMBERSHIP & DUES 150
‐ CPRS membership for Recreation Coordinator
43‐5460 OPERATIONAL SUPPLIES 500
‐ Paper, pens, cords, cables, toner and other office/computer supplies 71 43‐5520 PROMOTIONAL 700
‐ Promotional items, stickers, advertising, videography 43‐5590 RECREATION SERVICES 1,000
‐ Contract for special events, such as catering, entertainment, carnival games 43‐5600 RECREATION SUPPLIES 5,000
‐ General operating supplies: glue, tape, decorations
43‐5720 TRAINING, MEETINGS, & CONFERENCES 1,600
‐ CPR, first aid, AED certification for all staff members 43‐6330 INSTRUCTORS 8,500
‐ 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 15,120
‐ GSA lease for the El Lazo basketball courts
45‐5390 MAINTENANCE ‐ SPORTS FIELDS 14,000
‐ 21 baseball/softball fields, bocce courts, volleyball courts, pickleball courts ‐ Annual hilltopper order to replenish infield material, rebuild fields 45‐5440 MEMBERSHIP & DUES 640
‐ CPRS membership for two staff, So. Cal. Municipal Athletic Federation memberships 45‐5460 OPERATIONAL SUPPLIES 5,000
‐ Athletic items, such as bases, balls, nets, tools, and signs, office and computer supplies 45‐5500 PRINTING & MAILING 100
‐ Printing of flyers, notification or events
45‐5520 PROMOTIONAL 175
‐ Advertising of programs, banners, social media, marketing for MLB Pitch, Hit, and Run, Coed softball league, other department advertisements 45‐5590 RECREATION SERVICES 5,000
‐ Musco Control Link, Forklift rental for hilltopper order, Bocce Ball referee 72 45‐5600 RECREATION SUPPLIES 500
‐ Sports supplies, camp supplies
45‐5720 TRAINING, MEETINGS, & CONFERENCES 1,635
‐ One day intensive seminar, first aid, CPR training, SCMAF sports institute 45‐7275 PARKS & RECREATION EQUIPMENT 16,000
‐ Soccer goals, netting, mounds, fences, windscreens, cages, mats, pads 49‐5020 BUILDING SUPPLIES 10,000
‐ Coffee, tea, water, towels, floor mats, soap, and first aid supplies 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 6,000
‐ ActiveNet registration fees
49‐5263 LN SENIOR CITIZENS COMMITTEE 3,000
‐ Senior games, Brain Fitness, Computer Lab
49‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 10,000
Increase due to consolidation of accounts
‐ Leases and maintenance of printers, equipment, and machines 49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,000
‐ Janitorial service, table linen service, minor repairs 49‐5440 MEMBERSHIP & DUES 1,250
‐ 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 OPERATIONAL SUPPLIES 3,500
‐ Paper, printer cartridges, binders, receipt books, other office supplies 49‐5500 PRINTING & MAILING 5,000
‐ Special mailings and newsletter subscriptions, quarterly activity guide, stationary 73 49‐5520 PROMOTIONAL 5,000
‐ Fitness programs, senior expo, Senior Mobility transportation materials 49‐5590 RECREATION SERVICES 6,000
‐ Trips, excursions, demonstrations, summer concert series, casino night 49‐5600 RECREATION SUPPLIES 14,000
‐ Pop up parties, lunch events, socials, film Fridays, timeless melodies 49‐5720 TRAINING, MEETINGS & CONFERENCES 3,250
‐ Seminars, training, and professional development, mileage reimbursement 49‐6330 INSTRUCTORS 35,197
‐ 70% share of revenue from classes (yoga, Zumba, writing, computer, dance) 49‐7250 FURNITURE & EQUIPMENT 52,500
‐ New chairs for ballroom at Senior Center
24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 20,000
‐ Ridership costs associated with Senior Mobility Program 11‐6575 MISSION VIEJO ANIMAL CONTROL 600,944
‐ Contract costs to City of Mission Viejo for animal control services 74 Fiscal Year 2023‐2024
Other Funds
2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 1,966,550 1,934,153 3,550,359 297,789 210‐31‐3109 GAS TAX ‐ 2103 435,771 514,972 601,839 585,765 210‐31‐3111 GAS TAX ‐ 2105 332,763 361,416 390,454 405,823 210‐31‐3112 GAS TAX ‐ 2106 207,273 228,848 250,992 249,985 210‐31‐3113 GAS TAX ‐ 2107 450,284 432,090 544,408 553,876 210‐31‐3114 GAS TAX ‐ 2107.5 7,500 7,500 7,500 7,500 210‐31‐3118 GAS TAX ‐ SB1 RMRA 1,210,863 1,311,160 1,405,483 1,443,088 210‐31‐3700 INTEREST INCOME 11,550 13,966 10,000 5,000 210‐31‐3702 UNREALIZED GAIN/LOSS (10,798) (13,966) ‐ ‐ 210‐99‐3900 TRANSFERS IN 2,730 ‐ ‐ ‐
TOTAL REVENUES 2,647,936 2,855,986 3,210,676 3,251,037 210‐31‐5374 ‐ ‐
20,000 75,000
210‐31‐5383 30,127 16,351 89,766 131,250 210‐31‐5384 272,094 172,876 330,000 330,000 210‐31‐5394 600,165 625,787 749,200 694,200 210‐99‐9000
MAINTENANCE ‐ BRIDGES
MAINTENANCE ‐ REPAIRS & REPLACE.
MAINTENANCE ‐ SIDEWALKS
MAINTENANCE ‐ STREETS
TRANSFERS OUT 1,777,947 424,766 5,274,280 2,132,909 TOTAL EXPENDITURES 2,680,333 1,239,780 6,463,246 3,363,359 NET CHANGE TO FUND BALANCE (32,397) 1,616,206 (3,252,570) (112,322) ENDING FUND BALANCE 1,934,153 3,550,359 297,789 185,467 City of Laguna Niguel
Special Revenue Fund ‐ Gas Tax
For Fiscal Year 2023‐24
75 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 2,355,569 2,532,570 2,153,734 510,734 220‐29‐3140 OPERATING GRANTS ‐ ‐
176,292 171,432
220‐31‐3110 MEASURE M2 1,173,458 1,463,178 1,350,000 1,400,000 220‐31‐3700 INTEREST INCOME 12,912 9,991 7,000 7,500 220‐31‐3702 UNREALIZED GAIN/LOSS (12,314) (9,458) ‐ ‐ 220‐76‐3141
CAPITAL GRANTS 50,000 ‐
196,000 ‐
TOTAL
REVENUES 1,224,056 1,463,711 1,729,292 1,578,932 220‐29‐6140 CONTRACTED SERVICES ‐ 75,087 176,292 171,432 220‐99‐9000 TRANSFERS OUT 1,047,055 1,767,460 3,196,000 1,531,960 TOTAL EXPENDITURES 1,047,055 1,842,547 3,372,292 1,703,392 NET CHANGE TO FUND BALANCE 177,001 (378,836) (1,643,000) (124,460) ENDING FUND BALANCE 2,532,570 2,153,734 510,734 386,274 City of Laguna Niguel
Special Revenue Fund ‐ Measure M2
For Fiscal Year 2023‐24
76 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 608,433 423,361 294,215 73,953 250‐31‐3115 AB 2766 AQMD REVENUE 85,288 62,486 85,000 85,000 250‐31‐3141 CAPITAL GRANT REVENUE ‐ ‐ ‐ ‐
250‐31‐3700
INTEREST INCOME 2,352 1,950 3,000 1,000 250‐31‐3702 UNREALIZED GAIN/LOSS (2,352) (1,885) ‐ ‐ TOTAL
REVENUES 85,288 62,551 88,000 86,000 250‐31‐5700 TRAFFIC SIGNALS ‐ TIMING 40,547 84,960 84,790 100,000 250‐99‐9000 TRANSFERS OUT 229,813 106,737 223,472 59,953 TOTAL EXPENDITURES 270,360 191,697 308,262 159,953 NET CHANGE TO FUND BALANCE (185,072) (129,146) (220,262) (73,953) ENDING FUND BALANCE 423,361 294,215 73,953 ‐ City of Laguna Niguel
Special Revenue Fund ‐ AB 2766 AQMD
For Fiscal Year 2023‐24
77 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 216,803 297,431 393,984 399,984 253‐24‐3110 MEASURE M2 (SMP) 80,690 99,659 80,000 85,000 253‐24‐3700 INTEREST INCOME 1,003 1,640 1,000 5,000 253‐24‐3702 UNREALIZED GAIN/LOSS (575) (1,477) ‐ ‐ TOTAL
REVENUES 81,118 99,822 81,000 90,000 253‐24‐5560 PUBLIC SERVICE ORG GRANT 490 3,269 75,000 80,000 TOTAL EXPENDITURES 490 3,269 75,000 80,000 NET CHANGE TO FUND BALANCE 80,628 96,553 6,000 10,000 ENDING FUND BALANCE 297,431 393,984 399,984 409,984 City of Laguna Niguel
Special Revenue Fund ‐ Senior Transportation
For Fiscal Year 2023‐24
78 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 15,446 23,000 34,327 34,827 255‐10‐3140 OPERATING GRANTS 157,389 161,285 150,000 150,000 255‐10‐3700 INTEREST INCOME 319 367 500 50 255‐10‐3702 UNREALIZED GAIN/LOSS (154) (325) ‐ ‐ TOTAL REVENUES 157,554 161,327 150,500 150,050 255‐10‐6625 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 7,554 11,327 500 50 ENDING FUND BALANCE 23,000 34,327 34,827 34,877 City of Laguna Niguel
Special Revenue Fund ‐ SLESF
For Fiscal Year 2023‐24
79 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE (57,689) (6,740) (4,606) ‐ 275‐23‐3140
OPERATING GRANTS 239,020 342,285 92,690 90,915 275‐23‐3141 CAPITAL GRANTS 71,993 409,367 560,754 245,218 TOTAL REVENUES 311,013 751,652 653,444 336,133 275‐23‐5560 PUBLIC SERVICE ORG GRANTS 154,116 303,273 249,971 50,415 275‐23‐6250 GRANT PLANNING & ADMINISTRA T 36,900 36,878 40,500 40,500 275‐99‐9000 TRANSFERS OUT 69,048 409,367 657,244 245,218 TOTAL EXPENDITURES 260,064 749,518 947,715 336,133 AWARDED GRANT REIMBURSEMENTS* ‐ ‐ 298,877 ‐ NET CHANGE TO FUND BALANCE 50,949 2,134 (294,271) ‐ ENDING FUND BALANCE (6,740) (4,606) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ CDBG
For Fiscal Year 2023‐24
* Accounting standards require deferral of revenues received after year‐end. Grant funds are received on a reimbursement basis, meaning revenues are received after expenditures incurred. Negative fund balance in past years are due to timing difference of when reimbursements are received.
80 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE (96,190) (51,737) (271,815) ‐ 287‐06‐3700
INTEREST INCOME 3,326 ‐ ‐ ‐
287‐06‐3702
UNREALIZED GAIN/LOSS (1,996) 1,996 ‐ ‐ 287‐12‐3140
OPERATING GRANTS ‐ ‐ ‐ ‐
287‐20‐3140
OPERATING GRANTS ‐ ‐ ‐
60,000
287‐21‐3142 STATE OF CA HCD ‐ LEAP GRANT ‐ ‐ 300,000 ‐
287‐21‐3143
STATE OF CA HCD ‐ SB2 GRANT ‐ ‐
310,000 ‐
287‐21‐3144
STATE OF CA HCD ‐ PLHA GRANT ‐ ‐
391,868 ‐
287‐30‐3141
CAPITAL GRANTS 108,765 ‐ ‐ ‐
287‐39‐3141
CAPITAL GRANTS ‐
275,000 ‐ ‐
287‐52‐3141
CAPITAL GRANTS ‐
488,022 700,000 ‐
287‐53‐3141
CAPITAL GRANTS ‐
286,465 850,000 1,000,000
287‐55‐3141 CAPITAL GRANTS ‐
597,709 250,000 300,000
287‐61‐3141 CAPITAL GRANTS ‐ ‐ ‐
50,000
287‐70‐3141 CAPITAL GRANTS ‐
103,267 1,550,000 1,404,960
287‐79‐3141 CAPITAL GRANTS ‐
50,183 300,000 ‐
*
Accounting stand TOTAL REVENUES 110,095 1,802,642 4,651,868 2,814,960 287‐20‐6725 PROFESSIONAL SERVICES ‐ OTHER ‐ ‐ ‐ 60,000
287‐21‐5565 STATE OF CA HCD ‐ LEAP GRANT ‐ ‐ 300,000 ‐
287‐21‐5566
STATE OF CA HCD ‐ SB2 GRANT 53,067 ‐
310,000 ‐
287‐21‐5567
STATE OF CA HCD ‐ PLHA GRANT ‐ ‐
391,868 ‐
287‐99‐9000
TRANSFERS OUT 12,575 2,022,720 3,650,000 2,754,960 TOTAL EXPENDITURES 65,642 2,022,720 4,651,868 2,814,960 AWARDED GRANT REIMBURSEMENTS* ‐ ‐ 271,815 ‐ NET CHANGE TO FUND BALANCE 44,453 (220,078) ‐ ‐ ENDING FUND BALANCE (51,737) (271,815) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ Miscellaneous Grants
For Fiscal Year 2023‐24
* Accounting standards require deferral of revenues received after year‐end. Grant funds are received on a reimbursement basis, meaning revenues are received after expenditures incurred. Negative fund balance in past years are due to timing difference of when reimbursements are received.
81 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 505,340 449,285 448,479 448,479 300‐99‐3900 TRANSFERS IN 4,857,368 4,514,174 15,597,419 6,925,000 TOTAL REVENUES 4,857,368 4,514,174 15,597,419 6,925,000 300‐52‐6130 CAPITAL IMPROVEMENT PROJECT 11,042 496,979 1,240,978 ‐ 300‐53‐6130
CAPITAL IMPROVEMENT PROJECT 178,736 523,928 915,788 1,000,000 300‐55‐6130 CAPITAL IMPROVEMENT PROJECT 1,218,036 597,709 250,000 300,000 300‐61‐6130 CAPITAL IMPROVEMENT PROJECT 67,968 277,324 49,733 250,000 300‐70‐6130 CAPITAL IMPROVEMENT PROJECT 3,437,641 2,450,314 11,367,845 5,375,000 300‐76‐6130 CAPITAL IMPROVEMENT PROJECT ‐ ‐
250,000
300‐79‐6130 CAPITAL IMPROVEMENT PROJECT ‐
168,726 1,523,074 ‐
TOTAL
EXPENDITURES 4,913,423 4,514,980 15,597,419 6,925,000 NET CHANGE TO FUND BALANCE (56,055) (806) ‐ ‐ ENDING FUND BALANCE 449,285 448,479 448,479 448,479 City of Laguna Niguel
Capital Projects Fund ‐ Capital Improvement Program
For Fiscal Year 2023‐24
82 2020‐2021
Actual
2021‐2022
Actual
2022‐2023
Budget
2023‐2024
Proposed
BEGINNING FUND BALANCE 636,380 584,857 777,669 779,969 500‐06‐3700 INTEREST INCOME 1,446 1,940 3,000 7,500 500‐06‐3702 UNREALIZED GAIN/LOSS (31,370) (2,171) ‐ ‐ 500‐10‐3701
REALIZED GAIN/LOSS 779 1,843 ‐ ‐ 500‐10‐3800
VEHICLE SALES 21,226 25,945 ‐ ‐ 500‐25‐3701
REALIZED GAIN/LOSS ‐ 1,600 ‐ ‐
500‐25‐3800
VEHICLE SALES ‐
51,774 ‐ ‐
500‐29‐3701
REALIZED GAIN/LOSS 4,128 ‐ ‐ ‐
500‐29‐3800
VEHICLE SALES 34,528 ‐ ‐ ‐
500‐31‐3701
REALIZED GAIN/LOSS ‐ 2,904 ‐ ‐
500‐31‐3800
VEHICLE SALES ‐
16,308 ‐ ‐
500‐35‐3701
REALIZED GAIN/LOSS 4,325 5,655 ‐ ‐ 500‐35‐3800
VEHICLE SALES 29,204 62,984 ‐ ‐ 500‐39‐3701
REALIZED GAIN/LOSS 780 ‐ ‐ ‐
500‐39‐3800
VEHICLE SALES 19,583 ‐ ‐ ‐
500‐41‐3701
REALIZED GAIN/LOSS ‐ 1,254 ‐ ‐
500‐41‐3800
VEHICLE SALES ‐
28,656 ‐ ‐
500‐45‐3701
REALIZED GAIN/LOSS 1,814 1,600 ‐ ‐ 500‐45‐3800
VEHICLE SALES 14,542 38,179 ‐ ‐ 500‐99‐3900 TRANSFERS IN 11,050 120,000 180,000 ‐ TOTAL
REVENUES 112,035 358,471 183,000 7,500 500‐06‐5120 DEPRECIATION EXPENSE 140,666 141,906 160,000 160,000 500‐10‐5900 INTEREST EXPENSE 2,442 2,347 2,000 2,000 500‐25‐5900 INTEREST EXPENSE 1,840 4,735 3,700 4,000 500‐29‐5900 INTEREST EXPENSE 4,953 3,723 3,700 4,000 500‐31‐5900 INTEREST EXPENSE 1,190 1,720 1,500 3,000 500‐35‐5900 INTEREST EXPENSE 5,266 3,739 3,200 3,000 500‐39‐5900 INTEREST EXPENSE 2,496 1,672 1,600 2,000 500‐41‐5900 INTEREST EXPENSE 2,063 2,559 2,300 2,500 500‐45‐5900 INTEREST EXPENSE 2,642 3,258 2,700 2,500 TOTAL EXPENDITURES 163,558 165,659 180,700 183,000 NET CHANGE TO FUND BALANCE (51,523) 192,812 2,300 (175,500) ENDING FUND BALANCE 584,857 777,669 779,969 604,469 City of Laguna Niguel
Internal Service Fund ‐ Vehicle Replacement Fund
For Fiscal Year 2023‐24
83 Fiscal Year 2023‐2024
Capital Improvement Program
Total Funding
# Project Project Cost Sou rce FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 FY 27‐28 6124‐01 Sea Country Senior and Community Center Roo f 250,000$ General Fund 200,000$ ‐ $ ‐ $ ‐ $ ‐ $ Replacement American Rescue Plan 50,000 ‐ ‐ ‐ ‐ 5323‐
01 Marina Hills Park Improvements 1,000,000 American Rescue Plan 1,000,000 ‐ ‐ ‐ ‐ 5523‐02 Crown Valley Park Wi‐Fi Project 300,000 American Rescue Plan 300,000 ‐ ‐ ‐ ‐ 7024‐01 Accessible Pe destrian Signal Push Buttons 250,000 CDBG Fund 50,000 50,000 50,000 50,000 50,000 7022‐04 Pacific Island Drive ‐ Dr ainage and Wall Improvements 500,000 Gas Tax ‐ HUTA 500,000 ‐ ‐ ‐ ‐ 7024‐02 Local Roadway Pavement Rehabilitation Project 1,400,000 Measure M2 1,148,368 ‐ ‐ ‐ ‐ Gas Tax ‐ HUTA 251,632 ‐ ‐ ‐ ‐ 7024‐03 Aliso Creek Road a nd Traffic Improvements 350,000 Gas Tax ‐ SB1 350,000 ‐ ‐ ‐ ‐ 7024‐04
Residential Overlay Program 2,500,000 Gas Tax ‐ SB1 500,000 500,000 500,000 500,000 500,000 7024‐05 Sidewalk Imp rovement Program 1,250,000 CDBG Fund 195,218 200,000 200,000 200,000 200,000 Gas Tax ‐ SB1 54,782 50,000 50,000 50,000 50,000 7024‐06 T r
affic Signal Equipment Upgrades Program 1,325,000 Gas Tax ‐ SB1 190,047 250,000 250,000 250,000 250,000 American Rescue Plan 75,000 ‐ ‐ ‐ ‐ AQMD Fund 59,953 ‐
7024‐07 Active Transportation Study & Bicycle Gr een Zone Pilot 850,000 Awarded Grants 329,960 ‐ ‐ ‐ ‐ P
roject Gas Tax ‐ SB1 136,448 ‐ ‐ ‐ ‐
Me
asure M2 383,592 ‐ ‐ ‐ ‐
7024‐08
Golden Lantern Median Modifications at Serenity Lane 450,000 Gas Tax ‐ SB1 150,000 300,000 ‐ ‐ ‐ Local Roadway Safety Program Improvements at City 300,000 Gas Tax ‐ SB1 ‐ 50,000 250,000 ‐ ‐
Center**
Cro
wn Valley Parkway Landscape Improvements 500,000 Measure M2 ‐ 500,000 ‐ ‐ ‐ Residential Annual Resurfacing Program 8,600,000 Measure M2 ‐ 1,500,000 2,800,000 ‐
2,800,000
Gas Tax ‐ HUTA ‐ ‐ ‐
750,000 ‐
Ga
s Tax ‐ SB1 ‐ ‐ ‐
750,000 ‐
Alicia Parkway R
esurfacing Project 4,250,000 Gas Tax ‐ HUTA ‐ 375,000 375,000 750,000 ‐ Gas
Tax ‐ SB1 ‐ 250,000 250,000 500,000 ‐ Measure M2 ‐ 500,000 500,000 750,000 ‐ Intersection Vehicle Detection Improvements 400,000 Gas Tax ‐ SB1 ‐ 200,000 ‐
200,000 ‐
7022‐06
La Paz Road Earth Movement Evaluation, Mitigation and 16, 000,000 Applying for Grants 750,000 11,250,000 ‐ ‐ ‐ Remediation Applying for Grants (25% Match) 250,000 3,750,000 ‐ ‐ ‐ Crown Valley Parkway Westbound Widening 15,000,000 Applying for Grants ‐ 11,250,000 ‐ ‐ ‐
Applying f
or Grants (25% Match) ‐
3,750,000 ‐ ‐ ‐
Grand Tot
als 55,475,000 6,925,000 34,725,000 5,225,000 4,750,000 3,850,000 Summer Trolley Program* 995,000 Measure M2 171,432 176,069 180,664 110,187 ‐ G
eneral Fund 88,568 88,931 89,336 89,813 ‐ *
Shown with Capital Improvement Projects, per OCTA's requirement **Portions of this project will be paid will Developer Fees per the City Center Project Agreement. Exact amounts yet to be determined.
Total by Funding Sources 5‐Year Total FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 FY 27‐28 American Rescue Plan 1,425,000 1,425,000 ‐ ‐ ‐ ‐ CDBG
Fund 1,245,218 245,218 250,000 250,000 250,000 250,000 Measure M2 10,881,960 1,531,960 2,500,000 3,300,000 750,000 2,800,000 Gas Tax ‐ HUTA 3,001,632 751,632 375,000 375,000 1,500,000 ‐ Gas Tax ‐ SB1 7,331,277 1,381,277 1,600,000 1,300,000 2,250,000 800,000 AQMD Fund 59,953 59,953 ‐ ‐ ‐ ‐ General Fund 200,000 200,000 ‐ ‐ ‐ ‐ Applying for Grants 31,000,000 1,000,000 30,000,000 ‐ ‐ ‐ Awarded Grants 329,960 329,960 ‐ ‐ ‐ ‐ Grand Totals 55,475,000 6,925,000 34,725,000 5,225,000 4,750,000 3,850,000 New City Public Works Facility 20,000,000 General Fund ‐ ‐ ‐ 1,500,000 18,500,000
Median Enhancement Project (Aliso Creek, La Paz, and 3,000,000 Applying for Grants ‐ 1,125,000 1,125,000 ‐ ‐ 25% Match General Fund ‐ 375,000 375,000 ‐ ‐ Parks Modernization Project 750,000 General Fund 750,000 ‐ ‐ ‐ ‐ B
us Shelter Replacement Project 600,000 Applying for Grants 50,000 250,000 ‐ ‐ ‐ City Match General Fund 50,000 250,000
Storm Drain Master Plan ‐ Phase I 300,000 General Fund ‐ ‐ 100,000 200,000 ‐
Y
MCA Building Major Systems Maintenance/Replacement 5,000,000 General Fund ‐ 3,000,000 2,000,000 ‐ ‐ Soccer Field Synthetic Turf Replacement Program 1,400,000 General Fund ‐ 700,000 ‐
700,000 ‐
Median Landscape Irrig
ation Meter Replacement 1,000,000 Seeking Grants ‐ 500,000 ‐ 500,000 ‐ Park Landscape Irrigation Meter Replacement 600,000 Seeking Grants ‐ 200,000 200,000 200,000 ‐ Po
table Water to Reclaimed Conversion Project 2,000,000 Seeking Grants ‐ 200,000 1,800,000 ‐ ‐ Cabot
Grand Totals 34,650,000 850,000 6,600,000 5,600,000 3,100,000 18,500,000 Grand Totals 90,125,000 7,775,000 41,325,000 10,825,000 7,850,000 22,350,000 Projects without Identified Funding
City of Laguna Niguel
Capital Improvement Projects
For Fiscal Years 2023‐24 through 2027‐28
Projects with Identified Funding
Projects with Grant Applications
84 PROJECT NAME: Sea Country Senior and Community Center Roof Replacement DESCRIPTION:
ESTIMATED COST: 250,000$ GL Account: 300‐61‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 250,000 $ American Rescue Plan/General Fund FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 250,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will replace the polyvinyl‐chloride (PVC) roof on the Sea Country Senior and Community Center. The roof has undergone minor repairs but has not been replaced since the building was constructed approximately 30 years ago. The roofing material has exceeded its useful life expectancy and a full roof renovation is necessaryt op r e v e n t futureleaksandbuildingdeterioration.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
85 PROJECT NAME: Marina Hills Park Improvements
DESCRIPTION:
ESTIMATED COST: 1,000,000$ GL Acco unt: 300‐53‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 1,000,000$ American Rescue Plan
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 1,000,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will address improvements to Marina Hills Park identified inthe 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 courtfacilities.
Project design was completed in FY 22‐23. Funding in FY 23‐24 is allocated tot h e constructionphase.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
86 PROJECT NAME: Crown Valley Park Wi‐Fi Project
DESCRIPTION:
ESTIMATED COST: 300,000$ GL Account: 300‐55‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 300,000 $ American Rescue Plan
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 300,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will develop an outdoor Wi‐Fi network within Crown Valley Park, which will be publicly accessible to park users. Where possible, Wi‐Fi hardware willbe attached to existinginfrastructure,suchaslightstandards.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
87 PROJECT NAME: Accessible Pedestrian Signal Push Buttons DESCRIPTION:
ESTIMATED COST: 250,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 50,000 $ CDBG
FY 24‐25 50,000 $ CDBG
FY 25‐26 50,000 $ CDBG
FY 26‐27 50,000 $ CDBG
FY 27‐28 50,000 $ CDBG
TOTAL 250,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project includes the annual installation of accessible pedestrian signal (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 and Technology) oftheStrategic PlanImplementationActionPlan.
88 PROJECT NAME: Pacific Island Drive Drainage and Wall Improvements DESCRIPTION:
ESTIMATED COST: 500,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 500,000 $ Gas Tax (HUTA)
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 500,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will address drainage and runoff issues along Pacific IslandDrive. Project design and construction easement were completed in FY 21‐22 and FY 22‐23. Funding in FY23‐24isallocatedtotheconstructionphase.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
89 PROJECT NAME: Local Roadway Pavement Rehabilitation Project DESCRIPTION:
ESTIMATED COST: 1,400,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 1,400,000$ Gas Tax (HUTA) and Measure M2
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 1,400,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will maintain collector roadways per the City's Pavement Management Plan. The project will include roadway maintenance and repair, including the repairo fi s o l a t e da r e a so f pavement, pavement grinding and removal, crack seal, patching, slurry seal when required, and roadway marking and striping. Project funding in FY 23‐24 includes $1,400,000 in HUTA GasTaxandMeasureM2funds.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic PlanImplementationAction Plan.
90 PROJECT NAME: Aliso Creek Road and Traffic Improvements DESCRIPTION:
ESTIMATED COST: 350,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 350,000 $ Gas Tax (SB 1)
FY 24‐25 ‐ $
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 350,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will include roadway maintenance and repair of Aliso Creek Road from Moulton Parkway to La Paz Road. The work will include the repair of isolatedareas of failed pavement, pavement slurry seal, traffic signal detection upgradest ov i d e o / r a d a r detection,androadwaymarking, stripingandsigning.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
91 PROJECT NAME: Residential Overlay Program
DESCRIPTION:
ESTIMATED COST: 2,500,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
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)
FY 27‐28 500,000 $ Gas Tax (SB 1)
TOTAL 2,500,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
TheintentoftheResidentialOverlayProgramistomaintainresidentialr oadways per the City's Pavement Management Plan. The project includes repairs of isolateda r e a so f pavement, pavement grinding and removal, asphalt pavement overlay, and roadway marking and striping. Residential Overlay Program locations are coordinated with the ResidentialAnnualResurfacingProgram.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
92 PROJECT NAME: Sidewalk Improvement Program
DESCRIPTION:
ESTIMATED COST: 1,250,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 250,000 $ CDBG/Gas Tax (SB 1)
FY 24‐25 250,000 $ CDBG/Gas Tax (SB 1)
FY 25‐26 250,000 $ CDBG/Gas Tax (SB 1)
FY 26‐27 250,000 $ CDBG/Gas Tax (SB 1)
FY 27‐28 250,000 $ CDBG/Gas Tax (SB 1)
TOTAL 1,250,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
The Sidewalk Improvement Program will perform routine maintenance and repairs to the City's sidewalks on anannual basis. Improvements includerepair andreplacementof damagedsidewalkpanelsandreplacementofcurbrampstomeetADArequirem ents.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
93 PROJECT NAME: Traffic Signal Equipment Upgrades Program DESCRIPTION:
ESTIMATED COST: 1,325,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 325,000 $ Gas Tax/AQMD/American Rescue Plan FY 24‐25 250,000 $ Gas Tax (SB 1)
FY 25‐26 250,000 $ Gas Tax (SB 1)
FY 26‐27 250,000 $ Gas Tax (SB 1)
FY 27‐28 250,000 $ Gas Tax (SB 1)
TOTAL 1,325,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This program is intended to address the City's aging traffic signal infrastructure. There are 78 traffic signals maintained by the City. The existing equipment is generally over 30 years old and requires routine replacements. Replacements may include si gnal communication,controllers,batterybackups,andothercomponents.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
94 PROJECT NAME: Active Transportation Study & Bicycle Green Zone Pilot Project DESCRIPTION:
ESTIMATED COST: 850,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 850,000 $ HSIP Grant/SS4A Grant/Measure M2/Gas Tax FY 24‐25 ‐$
FY 25‐26 ‐$
FY 26‐27 ‐$
FY 27‐28 ‐$
TOTAL 850,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project includes two components: 1) Development of an Active Transportation Plan that will support efforts to increase mobility for all ages and abilities;and, 2) Installation of green conflict zone striping at five roadways surrounding the Chet Holifield Federal Building (Alicia Pkwy., Avila Rd., La Paz Rd., Heather Ridge, and Aliso Creek Rd.) as a pilot demonstration effort. Project funding includes Safe Streets and Roads for All (SS4A) grantfunds,HighwaySafety ImprovementProgram (HSIP) grantfunds,Meas ureM2, and GasTax(SB1).
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
95 PROJECT NAME: Golden Lantern Median Modifications at Serenity Lane DESCRIPTION:
ESTIMATED COST: 450,000$ GL Acco unt: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 150,000 $ Gas Tax (SB 1)
FY 24‐25 300,000 $ Gas Tax (SB 1)
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 450,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project is intended to enhance visibility at the intersection of Golden Lantern and SerenityLanebymodifyingthelandscapemedian.Thesemodificationswil limpro vesight distance of northbound and southbound left‐turn movements to enhance saf ety.
Funding in FY 23‐24 is allocated to design and funding in FY 24‐25 is allocated to the constructionphase.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
96 PROJECT NAME: La Paz Road Earth Movement Evaluation, Mitigation and Remediation DESCRIPTION:
ESTIMATED COST: 16,000,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 1,000,000$ Pending FEMA grant/Measure M2
FY 24‐25 15,000,000$ Pending FEMA grant/Measure M2
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 16,000,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This ongoing project addresses roadway failures on La Paz Road near RanchoNiguel Road. An engineering study and geotechnical analysis was conducted in FY 22‐23 to evaluatetheexistingroadwayandslopeconditions,assessearthmovemen t, andprovide recommendations for improvements to allow the reopening of all traffic lanes assoon as possible. A grant application is being prepared for a request for funding from FEMA for mitigation andremediation.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
97 PROJECT NAME: Crown Valley Parkway Westbound Widening DESCRIPTION:
ESTIMATED COST: 15,000,000$ GL Account: 300‐70‐6130 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 ‐ $
FY 24‐25 15,000,000$ Seeking OCTA grant/General Fund
FY 25‐26 ‐ $
FY 26‐27 ‐ $
FY 27‐28 ‐ $
TOTAL 15,000,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project consists of the addition of a fourth westbound lane on Crown Valley Parkway from the I‐5 southbound off‐ramp to the Oso Creek Bridge (as adoptedi nt h e Gateway Specific Plan). Project design was substantially complete in FY 22‐23 and Right‐ of‐Way will be initiated in FY 23‐24. Project funding in FY 24‐25 is allocated to the constructionphase.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) oftheStrategic PlanImplementationActionPlan.
98 PROJECT NAME: Summer Trolley Program
DESCRIPTION:
ESTIMATED COST: 995,000$ GL Account: 220‐29‐6140 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 23‐24 260,000 $ Measure M2 and General Fund
FY 24‐25 265,000 $ Measure M2 and General Fund
FY 25‐26 270,000 $ Measure M2 and General Fund
FY 26‐27 200,000 $ Measure M2 and General Fund
FY 27‐28 ‐ $
TOTAL 995,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2023‐24 through 2027‐28
This project will support a free public transportation service that will operate annually during the summer months. The Summer Trolley route will connect riders to points of interest within the City and will also include transfer options to other transit services such as OCTA bus routes. The City has received a Measure M2 Project V Community Based Transit Circular Program grant that will fund the majority of the program with Generalfundstouseasmatchingfunds.
Completion of this project supports City Council Goal 5 (Economic and Community Development)oftheStrategic PlanImplementationActionPlan. 99
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Fiscal Year 2023‐2024
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 permits, 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 2023‐24
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 thePolice 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. 100
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.
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City of Laguna Niguel
Proposed Budget
For Fiscal Year 2023‐24
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 ste wardship of officials responsible for governmental resources.
BALANCED BUDGET: A budget in which available resources exceed or equal expenditures.
BASIS OF ACCOUNTING/BUDGETING: A term used to refer to when revenues, expenditures, expenses and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements.
BUDGET: A plan of financial and program operation which lists appropriations and the means of financing them for a given time period.
BUDGET ADOPTION: Formal adoption by the City Council which sets the spending path for the year.
BUDGET CALENDAR: The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.
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 capi tal 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 operating expenses which require t he current or future use of net current assets, service and capital outlays.
EXPENDITURE CATEGORIES: The individual expenditure account s used to record each type of expenditure are categorized into groups of sim ilar types. For budgeting purpos es, 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 a nd 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 and an estimated useful life of more than one year. This inclu des 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 California provides in‐lieu motor vehicle fees to local governments to compensate for local personal property, not subject to property tax.
INTERFUND TRANSFERS: Transfers are classified into residual equity transfers and ope rating transfers. Residual equity transfers are non‐recurring or non‐routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies between funds. An example of 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 other things, provides that: (1) the duties of employees are su bdivided 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 completed; 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, a nd services required to support a program or activity. (See “Expenditure Categories”.)
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported in therein, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).
MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund‐type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, meaning that is when they b ecome both “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventori es of materials and supplies t hat 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 ordinance has the full force and effect of law within the City boundaries, unless it is in conflict with any h igher form of la w, such as a State stat ute or 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, u se of property, and intergovernmental sources during the fiscal year.
SPECIAL REVENUE FUNDS: These funds are separately administered because revenues are restricted by the State of California, the Federal government, or other governmental agencies as to how the City may spend them.
STATUTE: A written law enacted by a duly organized and constituted legislative body.
SUBVENTIONS: Revenue collected by the State (or other level of government), which are allocated to the City on a formula basis. The major subventions received by the City, 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 assessments. Neither does the term include 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 portfolio, rental income, and fees collected for other uses of City properties (e.g., for the privilege of using the City’s rights‐of‐way).
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FINANCIAL RESERVES POLICY COUNCIL POLICY
Adopted: 7/6/2004
Approved: 6/20/2023
1 of 3
A. Fiscal stability is an important factor for all cities. Sound f inancial management includes the practice and discip line of maintaining adequate reserve funds for known and unknown contingencies. Such contingencies and occurrences 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 financ ial 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 Unc ertainty 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 th at 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 Reserve for 107
FINANCIAL RESERVES POLICY 2 of 3 COUNCIL POLICY
6/20/2023
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
6/20/2023
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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w w w . c i t y o f l a g u n a n i g u e l . o r g
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 committed to providing a vibrant quality of life for all residents, businesses and visitors in a safe, beautiful and involved community.
Vision Statement
Integrity | Excellence | Innovation | Security | Quality | Service Guiding Values
ATTACHMENT B
Deputy Community Development Director Job Description
City of Laguna Niguel
Job Description
DEPUTY COMMUNITY DEVELOPMENT DIRECTOR
Executive and Management Group
FLSA: Exempt
DEFINITION
Direct, manage, supervise, and coordinate advance land use planning , building, and safety/grading, and code compliance functions of the Community Development Department; coordinate assigned activities with other departments; provide highly responsible and complex staff assistance to the Community Development Director.
SUPERVISION RECEIVED AND EXERCISED
Receives general direction from Community Development Director. Acts as Community Development Director in his/her absence.
Exercises direct supervision over Middle Management, Professional, Supervisory and Maintenance, Technical, and Clerical staff.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important responsibilities and duties may include, but are not limited to, the following:
Assume management responsibility for all advance land use planning, building, safety/grading, and code compliance services and activities. Manage and participate in the development and implementation of goals, objectives, policies, and priorities of assigned functions. Continuously monitor and evaluate the efficiency and effectiveness of applicable service delivery methods and procedures; assess and monitor related workload, administrative and support systems, and internal reporting relationships; identify opportunities for improvement and review with the Community Development Director; implement improvements.
Select, train, motivate, and evaluate assigned staff; provide or coordinate staff training; work with employees to correct deficiencies; implement discipline and termination procedures.
Plan, direct, coordinate, and review the work plan for assigned functions; meet with staff to identify and resolve problems; assign work activities, projects, and programs; monitor workflow; review and evaluate work products, methods, and procedures.
Participate in the development and administration of the Community Development Department’s annual budget as related to assigned functions. Serve as a liaison for assigned functions with other City departments, divisions, and outside agencies; negotiate and resolve significant and controversial issues. Provide responsible staff assistance to the Community Development Director and the Planning Commission as necessary; prepare and prese nt staff reports and other related correspondence.
Assist in the administration of consultant contracts in support of assigned functions; evaluate quality of products and approve consultant payments. Coordinate preparation and presentation of complex reports related to assigned functions for the City’s Planning Commission and City Council. Serve as Zoning Administrator for purposes of review and approval of discretionary planning entitlement applications.
Interpret and apply land-use, environmental, subdivision, and general planning laws and regulations as pertaining to assigned functions. Conduct a variety of organizational studies, investigations, and operational studies related to assigned functions; recommend modifications as appropriate. Participate on a variety of boards and commissions; attend and participate in professional group meetings; stay abreast of new trends and innovations in fields as beneficial to assigned functions.
Respond to and resolve difficult and sensitive citizen inquiries and complaints. Perform related duties as assigned.
QUALIFICATIONS
Knowledge of:
Operational characteristics, services, and activities of community development functions.
Organizational and management practices as applied to the analysis and evaluation of assigned programs, policies, and operational needs. Modern and complex principles and practices of community development program development and administration.
Municipal planning theory, principles, and practices and their application to a wide variety of community development activities.
Contract service planning, bidding, negotiation, administration, and performance evaluation.
Research methods and sources of information related to urban growth and development.
Research developments, current literature, and trends relating to community development program administration.
Principles and practices of municipal budget preparation and control. Principles of supervision, training, and performance evaluation. Pertinent Federal, State, and local laws, codes, and regulations. English usage, spelling, grammar, and punctuation.
Business letter writing and technical report preparation.
Ability to:
Manage, direct, and coordinate the work of Professional, Technical, and Clerical staff.
Select, supervise, train, and evaluate staff.
Provide administrative and professional leadership and direction for assigned functions.
Recommend and implement goals, objectives, and practices for providing effective and efficient community development services. Prepare and administer large and complex budgets.
Prepare clear and concise administrative and technical reports.
Analyze problems; identify alternative solutions; project consequences of proposed actions; implement recommendations in support of goals. Research, analyze, and evaluate new service delivery methods, procedures, and techniques.
Interpret and apply Federal, State, and local policies, procedures, laws, and regulations.
Perform resp onsible and difficult work involving the use of independent judgment and personal initiative.
Understand the organization and operation of the City and of outside agencies as necessary to assume assigned responsibilities.
Interpret and apply administrative and departmental policies and procedures. Communicate clearly and concisely, both orally and in writing. Establish and maintain effective working relationships.
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:
Four years of increasingly responsible professional urban planning experience including at least two years of supervisory responsibility.
Equivalent to a Bachelor’s degree from an accredited college or university with major coursework in 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 described here represent those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee occasionally works in outside weather conditions. The employee is occasionally exposed to wet and/or humid conditions or airborne particles.
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
Senior Code Compliance Inspector Job Description
City of Laguna Niguel
Job Description
SENIOR CODE COMPLIANCE INSPECTOR
Middle Management, Professional, and Supervisory Unit
FLSA: Exempt
DEFINITION
Under g eneral supervision, plans and supervises activities pertaining to the administration of the Laguna Niguel Municipal Code, including business regulations, property maintenance, housing occupancy regulations , building code compliance, water quality, public nuisance , and other m atters of public concern; provide information and general assistance to members of the public.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision from Deputy Community Development Director or designee. Exercises direct supervision over Code Compliance Inspectors.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important responsibilities and duties may include, but are not limited to, the following:
Perform complex field and office work involving the enforcement of the City’s municipal code and ordinances, as well as State regulations, with an emphasis on establishing and maintaining cooperative and effective relationships with the public to gain voluntary compliance.
Respond to complex and sensitive complaints or inquiries; conducts inspections, develops recommendations, and takes enforcement action as needed. Plans, coordinate, directs and reviews the work of staff assigned to conduct inspections and enforce City Codes and ordinances and other requirements. Conduct inspections of properties for violations; investigate and determine existence and types of violations; issue warning notices, notices of violation, stop work notices and other related documentation for code violations; identify actions to correct violation(s) and applicable tim eframes for compliance; perform follow-ups to ensure or gain compliance (e.g., writing letters, re - inspections, phone calls, meetings, etc.) issue administrative citations and/or abatements of nuisances.
Prepare and maintain accurate documentation and case files through the City’s case management system on all investigations, inspections and enforcement actions (photos, drawings, measurements, correspondence and any other relevant material to substantiate the existence of violations). Research, develop and implement new programs for Code Compliance staff .
Develops, recommends, and implements new policies and procedures. May assist planning staff in field work related to permit applications. Perform related duties as assigned.
May appear on City’s behalf in court proceedings regarding code violations.
QUALIFICATIONS
Knowledge of:
Principles, practices, methods and techniques of code violation investigation and enforcement.
Principles and practices of prov iding quality customer service and public relations.
Principles and practices of supervision.
Safe, appropriate and efficient work practices as they relate to difficult or confrontational encounters with the public ; principles and techniques of mediation and conflict resolution.
Inspection methods and procedures.
General city services and municipal organizational structure as they relate to code enforcement.
Ability to:
Organize, schedule, coordinate and supervise work of others. Understand, interpret, apply and explain pertinent policies, codes, ordinances, laws and regulations relating to zoning, land use, building codes, property maintenance, water quality, public nuisance and other matters of public concern.
Must possess a strong level of customer service.
Respond to inquiries, complaints and requests for service in a timely and tactful manner.
Inspect and use proper judgment in identifying violations of applicable codes and ordinances.
Enforce regulations in a tactful, firm and impartial manner. Defuse and react appropriately and professionally when working with the public in difficult situations.
Communicate clearly and concisely both orally and in writing. Assist in the development of improved work methods and procedures in the Division.
Prepare and present effective oral and written reports. Prepare and maintain accurate and detailed documentation of investigation findings, including a variety of correspondence, logs and other pertinent records.
Be proficient in a variety of computer technologies, including Microsoft Office, and other computer applications necessary to research, investigate, document and report complaints, requests for service, enforcement activities and compliance.
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:
Three (3) years of code inspec tion and enforcement experience involving considerable public contact in a municipal setting; AND high school diploma or GED equivalent.
California PC 832 certification is highly desirable.
Licenses:
Possession of a valid California Driver's License and an excellent driving record.
PHYSICAL DEMANDS
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job .
Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
Work is performed mostly in field settings. Considerable outdoor work is required in the inspection of various land uses and other matters. Hand-eye coordination is necessary to operate computers and various pieces of office equipment.
While performing the duties of this job, the employee is occasionally required to stand, walk, talk, and hear; use hands to finger, handle, feel, or operate o bjects, tools, or controls; and reach with hands and arms. The employee is occasionally required to sit, climb, balance; stoop, kneel, crouch, or crawl.
The employee must occasionally lift and/or move up to 50 pounds. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, 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.
While performing the duties of this job, the employee occasionally works in outside weather conditions. The employee is occasionally exposed to wet and/or humid conditions, fumes, airborne particles, bacterial waste, toxic or caustic chemicals, risk of electrical shock, and vibration.
The noise level in the work environment is usually moderate.
ATTACHMENT D
Principal Civil Engineer Job Description
City of Laguna Niguel
Job Description
PRINCIPAL CIVIL ENGINEER
Middle Management, Professional, and Supervisory Unit
FLSA: Exempt
DEFINITION
Perform highly complex professional engineering and administrative responsibilities involving the planning, environmental analysis, design, and construction of various public works proje cts and private development projects ; direct and coordinat e engineering activities; act as project manager; oversee capital improvements, development engineering, environmental programs, and permits.
SUPERVISION RECEIVED AND EXERCISED
Receives general guidance and direction from Public Works Director/City Engineer or designee.
May exercise general supervision over Engineering staff as needed and assigned.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important responsibilities and duties may include, but are not limited to, the following:
Oversee and participate in the review and a pproval of specifications, plans, estimates, and studie s for pu blic works and/or private de velopment projects ; check engineering and development plans for conformance with federal, state, and local regulations, standards, and codes related to City proje cts and private development projects.
Coordinate with Community Development to review private d evelopment projects and related technical reports, prepare conditions of approval , and prepare Subdivision Map Act compliance documents, including but not limited to parcel maps, boundary/zoning changes, and property descriptions. Prepare and present agenda reports to City Council and City Commissions, when needed.
Confer with the City Attorney regarding contr act administration ; respond to claims and litigations ; prepare technical r eports with r ecommendations regarding legal issues for review.
Investigate field concerns affecting property owners, developers, engineers, and contractors; provide information t o the public; respond to public inquiries and complaints.
Recommend and assist in the implementat ion of goals and objectives ; implement approved policies and procedures.
Serve as project manager for large and complex capital improvemen t projects; perform fiel d in spections, ensure contr actor compliance and perform construction co ntract m odifications, and nego tiate cont ract changes , as appropriate; process payments.
Develop grant applications and administ er grant s including coordi nation w ith awarding agency, ensuring compliance with grant requirements, preparing forms and reports, and participating in audits, if required.
Coordinate with property owners and businesses affected by public works and private development projects.
Maintain reg ular contact with cons ulting engineers, construction project engineers, project managers, City, County, State, and Federal agencies, professional and technical groups, and th e general public regarding engineering activities and services.
Assist in the prep aration and monitoring of the engineering and capital improvement budgets.
Supervise, train, and evaluate staff.
Perform related duties as assigned.
QUALIFICATIONS
Knowledge of:
Complex civil engineering principles, practices, a nd methods, particularly as applicable to municipal public works.
Pertinent federal, state, and local policies, laws, and regulat ions pertaining to the Subdi vision Map Act and lan d development stand ard and public works activities.
Modern practices in subdivision contr ol, includin g its relation to municipal planning and zoning.
Advanced principles and practices in construction, contract administration, and project management.
Budget development and administration.
Modern office methods, procedures and computer software and equipment. Principles and practices of record keeping.
Safe work and driving principles and practices.
Principles of leadership, supervision, and employee development.
Ability to:
Perform professional engineering work in the design , development a nd construction management of private development and capital improvement projects.
Perform highly complex technical research to solve engineering problems. Establish and main tain effecti ve working relat ionships with employees, City officials, City comm ission a nd committee members, officials and/or other government agencies and the public.
Manage capital improvement projects.
Pertinent federal, State, and local laws, codes, and regulations governing the design and construction of streets, drain age, and geotechnical systems, capital improvement projects; CEQA, Subdivision Map A ct and Pub lic Works Contracts Code.
Prepare highly technical reports, agenda reports, and correspondences. Respond to Public Records Act requests, as needed.
Respond to public inquiries and complaints.
Experience and Training:
Any combination of experience and training that would likely prov ide the required knowledge and abilities is qualifying. A typi cal way to obtain the knowledge and abilities would be:
Minimum of six years previou s professio nal civil engineering experience. Direct experience in municipal government is highly desirable.
Graduation from a four -year accredited college or university with a degree in civil engineering or a related field. A master’s degree is highly des irable.
Licenses:
Possession of a valid Certificate of Registration as a Professional Civil Engineer from the State of California.
Possession of a valid California Driver's License and an acceptable driving record.
PHYSICAL DEMANDS
The physi cal dem ands describe d here represent those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.
Work is performed mostly i n office settings. Some outdoor work is required in the inspection of various land use developments, construction sites, or pu blic works facilities. Hand -eye coord ination is necessary to operate drafting instruments, computers, and various pieces of office equipment.
While performing the duties of this job, the employee is occasiona lly required to stand and walk; use hands to fin ger, handle, feel, or operate object s, tools , or controls; and reach with hands and arms. The employee is occa sionally required to sit, climb, balance, stoop, kneel, crouch, crawl, talk, hear, and smell.
The employee must occasionally lift and/or move up to 25 pounds. Specific vision abilities requ ired by this job include close vision, distance vision, color visi on, peripheral vision, depth perception, and the ability to adjust focus.
WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encoun ters while performing the essential functions of this job.
Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this jo b, the employee occasionally works i n outside weather conditions. The employee occasionally works near moving mechanical parts and in high, precarious places and is occasionally exposed to wet and/or humid conditions, fumes, or airborne particles, toxic or caustic chemicals, risk of electrical shock, and vibration.
The noise level in the work environment is usually quiet to moderate.
ATTACHMENT E
Proposed Salary Schedules for Staffing Changes
City of Laguna Niguel
Salary Schedule
Maintenance, Clerical and Technical Unit
Part-Time Hourly Rates
Effective July 1, 2023
Step 1 Step 2 Step 3 Step 4 Step 5
Management Aide $21.32 $22.39 $23.50 $24.68 $25.92
Effective July 1, 2023
Monthly
Min. Max.
Management Assistant $4,678 $5,848
Middle Management, Professional and Supervisory Unit
Effective July 1, 2023
Monthly
Min. Max.
Principal Civil Engineer $11,091 $13,864
Senior Code Compliance Inspector $6,862 $8,728
Executive and Management Group Employees
Effective July 1, 2023
Monthly
Min. Max.
Assistant City Manager $15,699 $20,022
Deputy Community Development
Director
$12,409 $15,512
Deputy Parks and Recreation Director $9,966 $12,458
Planning Manager $10,894 $13,619
ATTACHMENT F
Management Aide Job Description
City of Laguna Niguel
Job Description
MANAGEMENT AIDE – PT
Maintenance, Clerical and Technical Unit
FLSA: Non-exempt
DEFINITION
Perform a variety of entry-level administrative duties and routine analytical and technical duties for an assigned department; conduct research, evaluation, and analysis of various programs and services ; and coordinates assigned activities with other divisions, outside agencies, and the general public.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision from the Department Director and /or the Division Managers.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important responsibilities and duties may include, but are not limited to, the following:
Provide administrative and technical support to Department Director and Department staff.
Conduct research, collects and compiles information , analyzes and evaluate s data; and make recommendations.
Assists in the preparation of the annual budget and monito rs budget expenditures.
Assists in the preparation of public outreach and informational materials including newsletters and brochures.
Assist in researching and responding to citizen requests for information. Assists in coordinating activities and events with other Departments. Serves as a liaison between Departments on assigned functions and special projects. 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 public administration and governmental public relations.
Principles of research and analysis; sources of information pertinent to public sector administration.
Pertinent Federal, State, and local laws, codes, and regulations. Principle and practices of record keeping.
Modern office methods, procedures, and computer equipment.
Ability to:
Perform a variety of entry-level administrative and technical duties for specific programs and/or services.
Analyze, interpret, summarize and present administrative and te chnical information in an effective manner.
Shift priorities as departmental workload demands require. Assist in responding to public records requests and inquiries. Community effectively, both orally and in writing.
Research, analyze, and evaluate programs, policies, and procedures. Prepare clear and concise reports.
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:
Equivalent to a Bachelor’s degree from an accredited college or university with major course work in public administration, business administration, or a related field; or an equivalent combination of training and experience.
Some experience performing administrative responsibilities is desirable.
Licenses:
Possession of, or ability to obtain, a valid California Driver's License.
PHYSICAL DEMANDS
The physical demands described here represent those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is frequently required to sit, talk, or hear. The employee is occasionally required to walk, stoop, kneel and crouch; use hands to finger, handle, or feel objects, tools, or controls; and reach with hands and arms.
The employee must occasionally lift and/ or move up to 25 pounds. Specific 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 per forming 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 G
Proposed Planning Division Fee Schedule
Effective July 1, 2023
Community Development - Planning Division Fee Schedule (Effective July 1, 2023) Fee Description Current Fee Deposit/Flat Fee Proposed Fee Deposit/Flat Fee
LAND USE APPROVALS
General Plan Amendment $5,000 Deposit $10,000 Deposit
Zone Change/Zoning Code Amendment/Specific Plan Amendment $5,000 Deposit $10,000 Deposit Feature Plans $5,000 Deposit - -
Area Plans $3,000 Deposit - -
Minor Use Permit $1,600 Deposit $1,392 Fee
Use Permit $3,800 Deposit $4,000 Deposit
Minor Adjustments $1,600 Deposit $1,392 Fee
Variances $3,800 Deposit $6,000 Deposit
Site Development Permit (Admin) $2,000 $1,392 Fee
Site Development Permit (Planning Commission) $4,400 Deposit $6,000 Deposit Coastal Development Permit - Single Family Dwelling $1,600 Deposit - - Coastal Development Permit $3,800 Deposit $6,000 Deposit Changed Plan $190 Fee $406 Fee
Temporary Use Permit $190 Fee $290 Fee
Home Occupation Permits $27 Fee $58 Fee
Agriculture Preserve Cancellation $75-$3,600 Fee + Deposit - - Orange County Fire Authority Review $27 +OCFA Fees $58 Fee Appeals (Single Family Dwelling) $150 Fee + Deposit - - Appeals (All) $300 Fee + Deposit $1,500 Fee + Deposit
ROW Communications Facility Non-Lease $1,600 Deposit $1,600 Deposit Sidewalk Vending Permit Fee $190 Fee $190 Fee
ENVIRONMENTAL DOCUMENTS Deposit
CEQA Exemption Filing $50 Fee - -
CEQA: EIR/Initial Study/Negative Declaration $5,000 Deposit $20,000 Deposit
SUBDIVISIONS
Preliminary Screen check $1,425 Delete - -
Filing $2,925 Delete - -
Added Lots to Filed Map $36 Delete - -
Changed Map $370 Delete - -
Appeal to City Council $585 Delete - -
Amendment to Conditions $155 Delete - -
Amend Approved Map $1,000 Delete - -
Preliminary Screen check $980 Delete - -
Filing $2,080 Delete - -
Appeal to City Council $235 Delete - -
Amendment to Conditions $155 Delete - -
Amend Approved Map $1,000 Delete - -
Park Modification $80 Delete - -
Certificate of Compliance $230 Base + Map
Checking Fee $1,500 Deposit
Tentative Tract Map: Preliminary Screencheck $1,425 Delete - - Tentative Tract Map $2,925 eposit (+20/ea. # of lot $8,000 Deposit Tentative Tract Map Added Lots to Filed Map $36 Delete - - Tentative Tract Map Changed Map $370 Delete - -
Tentative Tract Map Appeal to City Council $585 Delete - - Tentative Tract Map Amendment to Conditions $155 Delete - - Amendment to Approved Tentative Map $1,000 eposit (+36/ea. # of lot $5,000 Deposit Tentative Parcel Map: Preliminary Screencheck $980 Delete - - Tentative Parcel Map $2,080 Deposit $6,000 Deposit
Tentative Parcel Map: Appeal to City Council $235 Delete - - Tentative Parcel Map: Amendment to Conditions $155 Delete - - Tentative Parcel Map: Amend Approved Map $1,000 eposit (+36/ea. # of lots) - Tentative Parcel or Tract Map: Time Extension $165 Flat - - Lot Line Adjustment $204 Base + Engineering Fee $3,000 Deposit
GRADING FEES
Grading Plan Check, Permitting, & Inspection Consultant Costs Deposit <$50,000 valuation - - $2,000 Deposit1
$50,000-$200,000 valuation - - $5,000 Deposit1
$200,001-$1,000,000 valuation - - $10,000 Deposit1
>$1,000,001 valuation - - $15,000 Deposit1
1 City incurred third-party geotechnical consultant costs plus 10% for City staff time and administration charged against deposit.
LANDSCAPING FEES
Landscape/Irrigation Plan Check, Permitting, & Inspection Consultant Costs Deposit <$15,000 valuation $1,000 Deposit2
$15,000-$50,000 valuation $3,000 Deposit2
$50,001-$200,000 valuation $5,000 Deposit2
$200,001-$1,000,000 valuation $10,000 Deposit2
>$1,000,001 valuation $15,000 Deposit2
2 City incurred third-party landscape consultant costs plus 10% for City staff time and administration charged against deposit.
NEW PLANNING FEES
Development Agreement - - $10,000 Deposit
Zoning Conformity Determinations - - $232 Fee
Entitlement/Subdivision Time Extension - - $1,000 Deposit Temporary Sign/Banner Permit - - $35 Fee
Pre-application Review/City Staff Research (over 1 hr) - - $500 Deposit Address New/Change - - $500 Deposit
OTHER NEW DEPT FEES - -
Technology Fee3 - - 2% Fee
General Plan Maintenance Fee3 - - 2% Fee
Temporary Certificate of Occupancy - - $174 Fee
Notes:
3. 2% of building plan check and permit fees.
5. Flat fees and hourly rates charges against deposits shall be annually adjusted based on CPI (Los Angeles Index).
7. The appellant is responsible for the flat-rate portion at the time the appeal is filed. The applicant is required to pay the actual staff time as a deposit.
1. The deposit amount required at the time of submittal is an estimate of the cost of an average project. An hourly rate of $116 will be charged against the deposit for actual staff time to process the application. Additionally, should the services of external third-party consultants on behalf of the City be necessary for application review, these direct costs incurred by the City will also be charged against the deposit. Total processing costs may be more or less than the initial deposit. If the actual cost exceeds the deposit, additional funds will be required to continue processing the project. If the actual cost is less than the deposit, the balance will be refunded. Flat-fee amounts are non- refundable.
2. For administrative discretionary applications (Minor Adjustments, Minor Use Permits, administrative Site Development Permits, Changed Plans), should external third- party City consultant reviews be necessary, such as peer reviews of soils reports/grading plans, hydrology reports, landscaping plans, traffic studies, the applicant shall be responsible for these City incurred charges, in addition to the flat fee submittal amount.
4. For services requested of City staff which have no deposit/fee listed in this fee schedule, the Community Development Director or their designee shall determine the appropriate deposit/fee based on the established hourly rate. Additionally, the City will pass-through to the applicant any incurred costs from the use of external third-party consultants if required to process the specific request or application.
6. Where multiple applications are applied for and are to be processed concurrently (i.e., Site Development Permit and Use Permit), the higher deposit amount shall be made.
ATTACHMENT H
Development Impact Fee Frequently Asked Questions
www.FinanceDTA.com 100 Bayview Circle, Suite 100
Newport Beach, CA 92660
Newport Beach | San Jose | San Francisco | Riverside | Dallas | Houston | Raleigh | Tampa
FREQUENTLY ASKED QUESTIONS
DEVELOPMENT IMPACT FEES
What are development impact fees?
Development impact fees are one- time fees (pursuant to the Mitigation Fee Act – Government Code 66000 et. seq.) imposed on new development to recover costs for infrastructure that required to serve new development, including construction or expansion of capital improvements.
What can impact fees be used for?
Impact fees may fund new development’s fair share of costs associated with (i) construction or expansions of public infrastructure, facilities, or buildings; (ii) purchase/replacement of furniture, fixtures, and equipment. Typically, impact fees are implemented for a range of fee “categories” based on the required infrastructure, including but not limited to: Transportation, Police, Fire, General Government, Parks, Library, etc.
What can impact fees not be used for?
Impact fees cannot pay for infrastructure/equipment costs attributable to existing development, including any existing deficiencies in infrastructure or equipment. Additionally, impact fees cannot pay for operations and maintenance, staffing costs, or other ongoing services.
When and how are impact fees imposed?
Impact fees imposed on new development, are typically required to be paid at building permit issuance, but the agency may defer payment until certificate of occupancy. Furthermore, impact fees are typically charged on a per unit basis for residential and per square foot basis for non -residential. Of note, a s of July 1, 2022, impact fees on residential property must be charged on a per square foot basis unless the study can make certain findings to im plement a different basis.
What property is exempt from impact fees?
Generally, affordable housing units are exempt from paying impact fees. Current State legislation also prohibits imposing a fee on Accessory Dwelling Units (“ADUs”) that are less than 750 square feet.
How can a jurisdiction implement an impact fee program? To impose development impact fees, a jurisdiction must prepare a study showing that there is reasonable connection (or “nexus”) between the impacts caused by new development and the facilities/improvements needed to address those impacts. Specifically, dev elopment must create a need for facilities funded by impact fees, development must benefit from facilities funded by impact fees, and impact fees must be proportional to the impact of development.
The fee study must be adopted by City Council at a public hearing. As of January 1, 2022, a public hearing to adopt an impact fee study must be noticed 30 days prior to the date of the hearing. Additionally, public agencies implementing an impact fee program are required to adopt a capital improvement plan as part of the fee study.
How long does it take to prepare a study and adopt a fee program? The entire process typically takes approximately 6 months, although this timeline may be accelerated. The time is required to identify/prioritize infrastructure needs, eva luate current level of service for existing facilities , develop appropriate fee categories and methodologies, prepare a study, receive stakeholder input/ feedback, and ultimately, adopt fees at a public hearing.
How long are impact fees valid for?
As of January 1, 2022, public agencies are required to update their impact fee program every eight (8) years.
ATTACHMENT I
Five-Year Budget Forecast
2023-2024
Proposed
2024-2025
Projection
2025-2026
Projection
2026-2027
Projection
2027-2028
Projection
REVENUE SUMMARY
SALES TAXES 15,026,000 15,484,731 15,871,849 16,268,646 16,675,362 PROPERTY TAXES 26,799,000 27,334,980 27,881,680 28,439,313 29,008,099 OTHER TAXES 645,000 657,900 671,058 684,479 698,169 FRANCHISE FEES 2,475,000 2,512,125 2,549,807 2,588,054 2,626,875 INTEREST INCOME 1,230,000 1,242,300 1,254,723 1,267,270 1,279,943 FINES & FORFEITURES 495,000 504,900 514,998 525,298 535,804 C.D.D. REVENUE 4,190,175 4,232,077 4,274,398 4,317,141 4,360,313 PUBLIC WORKS REVENUE 298,400 302,876 307,419 312,030 316,711 PARKS & RECREATION REVENUE 1,222,051 1,246,492 1,271,422 1,296,850 1,322,787 MISCELLANEOUS REVENUE 175,170 176,922 178,691 180,478 182,283 TOTAL REVENUE 52,555,796 53,695,302 54,776,044 55,879,560 57,006,345
EXPENDITURE SUMMARY
CITY COUNCIL 351,969 359,888 367,986 376,265 384,731 ADMINISTRATION 1,493,371 1,526,972 1,561,329 1,596,459 1,632,379 CITY CLERK 474,929 485,615 496,541 507,713 519,137 CITY ATTORNEY 425,000 434,563 444,340 454,338 464,560 FINANCE 1,178,541 1,205,058 1,232,172 1,259,896 1,288,244 NON-DEPARTMENTAL & I.T. 2,768,096 2,830,378 2,894,062 2,959,178 3,025,760 PUBLIC SAFETY 18,540,473 18,957,634 19,384,180 19,820,324 20,266,282 COMMUNITY DEVELOPMENT 5,345,061 5,465,325 5,588,295 5,714,031 5,842,597 PUBLIC WORKS 16,153,480 16,516,933 16,888,564 17,268,557 17,657,100 PARKS & RECREATION 5,124,876 5,240,186 5,358,090 5,478,647 5,601,916 TOTAL EXPENDITURES 51,855,796 53,022,551 54,215,559 55,435,409 56,682,706 TRANSFERS OUT 200,000 250,000 200,000 250,000 200,000 TOTAL EXPENDITURES & TRANSFERS OUT 52,055,796 53,272,551 54,415,559 55,685,409 56,882,706 REVENUE OVER/(UNDER) EXPENDITURES 500,000 422,751 360,485 194,151 123,640 BEGINNING FUND BALANCE 44,020,371 44,520,371 44,943,122 45,303,607 45,497,759 ENDING FUND BALANCE 44,520,371 44,943,122 45,303,607 45,497,759 45,621,398
SUMMARY OF EXPENDITURES BY FUNCTION
SALARIES & BENEFITS 11,990,006 12,349,706 12,689,323 13,038,279 13,299,045 MATERIALS, SUPPLIES, & SERVICES 39,865,790 40,672,845 41,526,236 42,397,129 43,383,661 TRANSFERS OUT 200,000 250,000 200,000 250,000 200,000 TOTALS 52,055,796 53,272,551 54,415,559 55,685,409 56,882,706 City of Laguna Niguel
General Fund Five-Year Projection
Prepared in conjuction with the Fiscal Year 2023-2024 Budget