CITY OF LAGUNA NIGUEL
CITY COUNCIL AGENDA ITEM
TO: Honorable Mayor and Council Members
FROM: Tamara S. Letourneau, City Manager
DATE: May 14, 2024
SUBJECT: Proposed Fiscal Year 2024-2025 Operating and Capital Budget
RECOMMENDATION
Staff recommends that the City Council:
1) Receive the proposed Fiscal Year 2024 -2025 budget, direct staff to make any adjustments and schedule the final budget presentation for the June 4, 2024, City Council meeting; and,
2) Bring back a recommendation on the June 4th meeting to:
a. Approve the proposed changes to the Financial Reserves Policy;
b. Approve the proposed changes to the Investment Policy;
c. Adopt the updated fee schedule for Community Development;
d. Adopt the Proposed Salary Schedule from Salary Study;
e. Authorize $917,000 from the Infrastructure Replacement and Deferred Maintenance Reserve in Fiscal Year 2024-2025 to be used on the La Paz Road repair; and,
f. Commit the Fiscal Year 2024 -2025 $1.1 million budget surplus to the Infrastructure Replacement and Deferred Maintenance Reserve.
BACKGROUND
Attachment A is the proposed Fiscal Year 202 4-2025 Operating and Five -Year Capital Improvement Budget. The proposed budget for all funds totals $65.3 million, including $10.1 million in funding for capital projects. This budget provides the continuation of City services and places significant emphasis on maintaining the City’s infrastructure. This budget utilizes conservative budgeting practices the City has implemented since incorporation. 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.
The City received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for the Fiscal Year 2023-2024 Budget. This was the first time the City received this honor, and the Fiscal Year 2024-2025 Budget will also be submitted for the GFOA Budget Award.
ANALYSIS
Operating Budget
The proposed Fiscal Year 2024-2025 budget estimates revenue from all funds, excluding Transfers In, to total $70.8 million. The General Fund revenue estimate is $ 55.3 million; a slight decrease of $0.4 million from the previous year’s amended budget. This decrease is due to a one-time $2.1 million in Traffic in Lieu Fee that was forfeited by the developer of the Gateway Project . That revenue was recognized in Fiscal Year 2023- 2024.
Excluding that one- time bump in revenues, the Fiscal Year 2024- 2025 General Fund revenue estimate is $1.7 million, or 3.2% higher than the Fiscal Year 2023-2024 amended budget. Property tax and sales tax continue to be the largest components of revenue for the City, estimated at $28 .8 million and $15.0 million for F iscal Year 2024-2025. These projections represent 52% and 27% of total General Fund revenues, respectively.
The propos ed F iscal Year 2024-2025 operating expenditures for all funds, excluding Transfers Out, is $ 65.3 million. The General Fund expenditure estimate, including Transfers Out, is $54.1 million. The F iscal Year 2024-2025 General Fund budget represents a $1.3 million, or 2.4% increase over the prior year’s budget. This increase is due to $1.3 million in transfers from the General Fund to fund critical capital improvement projects that do not have an alternative source of funding. These projects include the Bus Shelter Replacement Project and the Sports Field Synthetic Turf Replacement Program.
The budget was built on the priorities 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 existing infrastructure; and,
Completing the City’s General Plan Update.
Capital Improvement Budget
The proposed F iscal Year 2024-2025 Capital Improvement Program (CIP) budget is $10.1 million. The Capital Improvement Program places significant emphasis on the City’s streets and road improvements , with $8.2 million (81.2% of the Fiscal Year 2024- 2025 CIP budget) allocated towards those projects. The City is also allocating $1.5 million to replace the synthetic turf at the La Paz Sports Park in Fiscal Year 2024-2025.
The funding sources for these projects include grant funds, Gas Tax, Measure M2, CDBG, General Fund Reserves, and a portion of the anticipated surplus from the General
Fund for Fiscal Year 2024- 2025. Although the total CIP budget is $10.1 million in Fiscal Year 2024-2025, $5.3 million, or 52.5% of that total is being funded by grants.
In total, the City has included $53.1 million in funding for streets and roads related projects in the five-year CIP, representing 86.9% of total CIP expenditures over that time period.
This is why the theme for the Fiscal Year 2024- 2025 budget is appropriately “Paving a
Pathway to Excellence”.
This proposed budget allocates $0.9 million of General Fund infrastructure reserves to provide funding for the La Paz Road repair, which is broken up into two projects. The first project will restore two-way traffic on La Paz Road in Fiscal Year 2024-2025. The second project will provide for the permanent repair and implement mobility enhancements. The permanent repair is 80% grant funded, as the City successfully obtained a $14.9 million grant f or the project. In addition, the $1.1 million General Fund budget surplus is recommended to be allocated to infrastructure reserves for future capital projects.
The following table provides a summary of the impacts to the General Fund reserves as a result of the proposed Fiscal Year 2024-2025 budget.
Projected General Fund Balance - June 30, 2024 $49.9 million Fiscal Year 2024-2025 General Fund Operating Surplus 2.5 million Transfers Out - Funding for CIP budget (1.4 million) Reserve Drawdown - La Paz Road Repair (0.9 million) Projected General Fund Balance - June 30, 2025 $50.1 million
It is significant that the City is able to contribute $1. 4 million from the General Fund for CIP projects, draw down an additional $0.9 million from reserves, and still increase total
reserves by $ 200 thousand as part of this budget ! Furthermore, t his will all be accomplished without taking on any debt . This demonstrates significant advanced financial planning and strong financial execution on a Citywide level. The City has also been very successful in obtaining federal , state, and local grant funds that have offset a large portion of total project costs. Over the next five years, it is projected that the City will receive $21.9 million in grant funding for the $61.1 million CIP budget. That means that grants will fund approximately 36% of all CIP costs over that time span!
Staffing Updates
The Fiscal Year 2024-25 budget includes 66 full-time positions. This is the same number of full-time positions approved in the F iscal Year 2023-24 budget. However, 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 efficiency and effectiveness, staff recommends reorganizational adjustments to several existing position classifications. These are summarized as follows.
Reclassifications of Existing Full-time Positions:
• Finance Department:
o Account Clerk to Senior Account Clerk
• Parks and Recreation Department:
o Secretary to Recreation Coordinator
o Recreation Coordinator to Recreation Superintendent (new) o Recreation Supervisor to Recreation Superintendent (new) • Administration Department:
o Emergency Preparedness Coordinator to Management Analyst New Classification Addition:
• Parks and Recreation Department:
o Recreation Superintendent
Finance Department: The Finance Department is responsible for all aspects of the City's accounting process, preparing the City's budget, administering payroll, managing investments, overseeing purchasing, and all responsibilities related to the Investment, Banking and Audit Committee.
• Reclassification of Account Clerk to Senior A ccount Clerk: Over the past year, there has been significant change in Department personnel, resulting in updated practices and processes, as well as cross -training of duties. With these positive changes, the needs of the Department have evolved. The Department has identified the need to reclassify the Account Clerk posit ion to a Senior Account Clerk position to better align the duties related to payroll with the duties related to accounts payable/accounts receivable. The cost of this reclassification, including salary and benefits, is approximately $17,400 annually.
The Senior Account Clerk job classification already exists, so no further action is required.
Parks and Recreation Department: The Parks and Recreation Department is responsible for recreational programs, aquatics, the skate park, sports, the Sea Country Senior and Community Center, Crown Valley Community Center, and the Senior Wheels program.
• Recreation Superintendent (New Full -Time Classification): The addition of a Recreation Superintendent classification is proposed to appropriately organize, communicate, and manage the workload responsibilities and establish stronger oversight of supervisory level staff in the Department. The proposed salary range for this new classification is $8,534 - $10,667 monthly. The job description for the new Recreation Superintendent classification has been included as Attachment B.
• Reclassification of a Recreation Coordinator and a Recreation Supervisor to Recreation Superintendent(s): The Department requires an additional level of supervisory oversight between the Deputy Director level and the Supervisory level to most effectively and efficiently manage the day-to-day workload, programming, and scheduling of the supervisory level staff. This reclassification will provide a departmental hierarchy that is further balanced in its structure, supervisory
responsibilities, and operational duties. The cost of these two reclassifications, including salaries and benefits, is approximately $63,873 annually.
• Reclassification of Secretary to Recreation Coordinator: In early 2024, the secretarial duties in Police Services were included with the Orange County Sheriff’s Department contract. The Secretary position has since been assigned to the Sports Division and has been assisting in the Administration Division on a temporary basis as well. To further expand upon the duties of the Secretary position, and to better align with the departmental structure and needs, staff recommends that this position be reclassified to a Recreation Coordinator. The cost of this reclassification, including salaries and benefits, is approximately $4,000 annually.
Administration Department: The City’s Administration Department coordinates and oversees the City Council administrative functions, Human Resources and Risk Management, City -wide Communications, City Council Grants, Labor Relations, Information Technology Services, Trash and Recycl ing Compliance, Legislative Advocacy City Clerk’s Office activities, and Homelessness Outreach and Response. The Administration Department is also responsible for coordinating City -wide activities, initiatives, and monitoring compliance and legislation.
• Reclassification of Emergency Preparedness Coordinator to Management Analyst:
As the City’s needs related to homelessness have evolved over the past several years, the City engaged with Mercy House to provide outreach and diversion services to individuals experiencing homelessness in Laguna Niguel. Mercy House will end their contrac t with the City and all other South Orange County cities effective June 30, 2024. To fill this gap in essential services, the City will now provide outreach and diversion services through a Management Analyst in the Administration Department. This position will also be responsible for working with at-risk seniors, fostering and strengthening relationships with local non-profits and City grant recipients, serving as liaison to Police Services Behavioral Health Deputies and community volunteer programs, and participating in regional commission/committee/working groups. The cost of this reclassification, including salary and benefits, is $35,000 annually.
Overall, the proposed full-time reclassifications and proposed new full-time classification provide the appropriate allocation of resources to meet the goals and objectives set forth in the adopted Strategic Plan.
Salary Study
As a complement to the Fiscal Year 2024- 2025 budget process, the City studied the adopted salary ranges for 22 position classifications. The results of the salary study show that for the classifications studies, certain salary ranges are below the average of comparator cities. Staff is recommending that the City Council adopt updated salary
ranges for classifications falling below the average as identified in the salary study. The recommended classifications and salary ranges can be found in Attachment C . These updates will further enhance the City’s recruitment and retention practices. There is no immediate fiscal impact related to the adoption of the recommended salary ranges because salary increases are reviewed during the annual evaluation process for each employee.
Fee Updates
The City’s Strategic Plan identifies Fiscal Sustainability as goal number two, and the first strategy listed is to analyze and monitor the current fee structure. In accordance with that strategy, and as part of the Fiscal Year 2024-2025 budget process, staff is recommending changes to the following fees:
Community Development Fees
The Community Development Department conducted a f ee study as part of last year’s budget process to evaluate planning related fees and to consider whether fees were still appropriate and in line with other local cities . The fee study concluded the appropriate hourly rate to account for staff time to review and process development applications and other planning functions was $155/hour. The City Council approved the updated hourly rate to be phased in over two fiscal years, $116/hour effective July 1, 2023, and $155/hour effective July 1, 2024. Attachment D to this staff report provides the proposed Planning Division Fee Schedule, effective July 1, 2024, that incorporates the full phasing in of the updated hourly rate.
Credit Card Convenience Fees
Last year, the City Council approved a revision to the convenience fee for credit card transactions for all Community Development activities . Staff recommends the resolution be expanded to include all City functions. The resolution will allow all convenience fee charges to be passed onto the customer that utilizes those services. C onvenience fee rates are set by the payment system providers and may be subject to change in the future.
As is the case currently, there will be no additional fee for using cash or checks for payment.
A resolution will be included with the staff report for the budget adoption on June 4, 2024, for these items.
Updates to Financial Policies
Staff recommends that the City Council approve updates to the Financial Reserves Policy and the Investment Policy as part of this budget. These policies will be included as part of the budget book in accordance with the criteria for the GFOA Budget Award. As has been the case historically, the City Council will continue to review these policies annually, a best practice recommendation per the GFOA.
Financial Reserves Policy
A red-lined copy of the proposed Financial Reserves Policy is included as Attachment E to this staff report. The current Financial Reserves Policy calls for a minimum reserve balance of 50% of annual General Fund operating expenditures, and that balance is designated as the Reserve for Financial and Economic Uncertainty. This update proposes a different allocation that will better align the policy with the Strategic Plan. The following tables help to summarize and provide an illustration of the need for these changes:
Fiscal Sustainability and Infrastructure and Technology are identified as goals 2 and 4 of the Strategic Plan. The current policy emphasizes Fiscal Sustainability but makes saving towards infrastructure more difficult . Staff is proposing changes to provide better alignment with Strategic Plan goals.
The proposed policy still maintains the minimum reserve balance of 50% of annual General Fund operating expenditures, but adjusts the way that target is allocated to provide more focus on infrastructure. The Financial and Economic Uncertainty will be set at $15 million in Fiscal Year 2024- 2025 and must be at least half of the 50% minimum target.
Projected Balance
June 30, 2025 -
Current Policy
Projected Balance
at June 30, 2025 -
Proposed Policy
Non-Spendable:
Deposits and Prepaid Items 225,000 225,000 Restricted:
Pension Liability - 115 Trust 2,175,000 2,175,000 Committed:
Financial and Economic Uncertainty 26,403,149 15,000,000 Compensable Accrued Unused Vacation and Sick Leave 500,000 500,000 Other Post-Employment Benefits (OPEB) 1,200,000 1,200,000 Deferred Maintenance, Capital Assets, & Infrastructure 30,705,441 -75% to Streets 14,476,719
- 25% to Other Capital Assets 4,825,573
Assigned:
Departmental Operations 300,000 300,000 TOTALS 50,105,441 50,105,441
Description of Reserves/Fund Balance
GENERAL FUND RESERVES
Note that the table above only looks at how the General Fund minimum reserve target is allocated. Under the proposed changes, the remaining portion of the minimum reserve will be allocated to the infrastructure reserve.
The following table highlights the reason these changes are being recommended:
Total reserves at June 30, 2022, stood at $48.5 million. Over the past year, the City Council allocated $2.3 million to the infrastructure reserves. Yet, under the current policy, the projected infrastructure reserves w ould be $3.0 million less than they were at June 30, 2022. With these proposed updates, the infrastructure reserve stands at $30.7 million.
This is a $11.4 million increase over the calculated balance under the current policy and better aligns the policy with the Strategic Plan.
Projected Balance
June 30, 2025 -
Current Policy
Projected Balance
at June 30, 2025 -
Proposed Policy
50% of General Fund Expenditures - FY 2024-2025 26,403,149 26,403,149 Committed:
Financial and Economic Uncertainty 26,403,149 15,000,000 Infrastructure Replacement and Deferred Maintenance - 11,403,149 TOTALS 26,403,149 26,403,149
Description of Reserves/Fund Balance
GENERAL FUND MINIMUM RESERVE TARGET
Audited
Balance at
June 30, 2022
Projected
Balance June
30, 2025 -
Current Policy
Estimated
Balance at
June 30, 2025 -
Proposed
Policy
Non-Spendable:
Deposits and Prepaid Items 111,990 225,000 225,000 Restricted:
Pension Liability - 115 Trust 916,958 2,175,000 2,175,000 Committed:
Financial and Economic Uncertainty 22,996,777 26,403,149 15,000,000 Compensable Accrued Unused Vacation and Sick Leave 289,278 500,000 500,000 Other Post-Employment Benefits (OPEB) 1,047,847 1,200,000 1,200,000 Deferred Maintenance, Capital Assets, & Infrastructure 22,345,608 19,302,292 30,705,441 Assigned:
Departmental Operations 782,099 300,000 300,000 TOTALS 48,490,557 50,105,441 50,105,441
Description of Reserves/Fund Balance
GENERAL FUND RESERVES
Investment Policy
A red-lined copy of the proposed Investment Policy is included as Attachment F to this staff report. The updated policy was reviewed and unanimously recommended for approval by the Investment , Banking, and Audit Committee on April 24, 2024. The proposed policy includes two significant updates.
The first update is to increase the maximum maturity of U nited States (US) Treasuries from five years to a maximum of ten years for up to $15 million of the total portfolio. This change is being recommended in conjunction with the update to the Financial Reserves Policy. As the Reserve for Financial and Economic Uncertainty is intended to remain on deposit indefinitely, a longer-term investment strategy may be beneficial to the City. Both the five and ten- year US Treasury rates are more elevated than they have been in the past two decades, and it would be prudent for the City to lock in a portion of the reserve funds in US Tr easuries at these elevated rates. T he California Government Code does allow a maximum maturity beyond five years if approved by the local governing body. If the updates are approved, staff intends to gradually purchase securities in the five-to-ten- year maturity range when feasible but will maintain safety and liquidity as the top two priorities for City investments.
The second update is the addition of the California Asset Management Program Pool (CAMP) to the list of authorized investments. CAMP was established in 1989 as a Joint Powers Authority with the intent of providing California public agencies with professional investment services. The CAMP pool is managed to maintain a dollar -weighted average portfolio maturity of 60 days or less. The CAMP rate has historically outperformed money market funds and the pool has the potential to be a very beneficial investment option. The City utilizes each of the pools and money market funds to maintain safety and liquidity, and the CAMP pool aligns with th ose objectives. Although the Government Code does not place any maximums on Joint Power Authority Investments, the proposed policy matches the maximum investment for money market funds. The maximum for CAMP is set at $10 million or 20% of the entire portfolio, whichever is less. A CAMP fact sheet has been included as Attachment G to this report.
Five-Year Financial Forecast
A General Fund five-year financial forecast has been included as Attachment H.
The portions of General Fund surpluses utilized to support the CIP can be seen on th e five-year financial forecast as “Transfers Out”. Despite allocating over $9 million of General Fund surpluses over this time period, it is projected that the City will be able to set aside an additional $2.6 million into reserves. The five-year financial forecast includes a projected total drawdown in reserves of $4.1 million for the repair of La Paz Road. As a result, the projected Fund Balance of the General Fund at June 30, 2029, is $48.4 million, which is 82.2% of the estimated Fiscal Year 2028- 2029 General Fund Operating Expenditures. The 82.2% ratio easily meets the minimum reserve target of 50% of General Fund Operating Expenditures but is less than the Fiscal Year 2024-2025 ratio of
94.9%. The main reason that the ratio is projected to decrease is due to the combined drawdown of $4.1 million of reserves to address the issues on La Paz Road. It is worth
noting that the five-year forecast projections are conservative. For example, in each of the past three fiscal years, the General Fund has been under budget by an average of 4% each year. Any underspending is added back to reserves and will serve to increase the conservative reserve ratio estimate.
The following conservative assumptions were included as part of the five- year financial forecast:
• Sales tax revenue estimates for F iscal Year 2025-2026 includes a 2% increase, while the remaining years include a 2.5% annual increase; • Property tax revenue assumes a 3% increase year over year; • Other revenue items include conservative estimates, increasing between 1% to 2% annually;
• The Public Safety expenditure category assumes an annual increase of 4%; • All other department expenditure categories assume a 2% annual increase; and, • General Fund contributions to capital projects are included in this forecast as “Transfers Out” in annual amounts ranging between $1.6 million - $2.2 million. This was a significant update as part of this five-year financial forecast. Prior forecasts had less than $300 thousand per year allocated to the CIP budget.
The main driver for the increase in the ability to provide funding to the CIP budget is in property taxes. The City ’s property tax revenues have increased by approximately 5% per year in each of the past ten years. The 3% increase used as part of this forecast is still conservative based on historical trends but provides a realistic projection. This additional revenue allows the City to allocate the additional funding to the infrastructure projects identified in the CIP budget without the need to drawdown additional funds from reserves or issue debt.
FISCAL REVIEW
The proposed budget for all funds in Fiscal Year 2024-2025 projects revenues of $70.8 million and expenditures of $65.3 million, including capital expenditures of $10.1 million.
The General Fund is balanced, as revenues exceed expenditures and transfers out. Total Fund Balance in the General Fund is projected to increase by $0.2 million. The $50.1 million projected Fund Balance in the General Fund represents 94.8% of projected General Fund operating expenditures, meeting the minimum reserve target of $26.4 million.
Proposed Fiscal Year 2024-2025 General Fund Budget
Revenues $ 55,264,337
Expenditures & Transfers Out (54,147,337) Fiscal Year 2024-2025 General Fund Surplus 1,117,000
Reserves Drawdown - La Paz Road Repair (917,000) Commitment to Increase Infrastructure Reserves 1,117,000
Attachments:
A. Proposed Fiscal Year 2024-2025 Operating and CIP Budget B. Recreation Superintendent Job Description
C. Proposed Salary Schedule from Salary Study
D. Proposed Planning Division Fee Schedule Effective July 1, 2024 E. Proposed Financial Reserves Policy, Effective June 4, 2024 F. Proposed Investment Policy, Effective June 4, 2024
G. CAMP Fact Sheet
H. Five-Year Budget Forecast
ATTACHMENT A
Proposed Fiscal Year 2024-2025 Operating
and CIP Budget
CITY OF LAGUNA NIGUEL,
CALIFORNIA
PRELIMINARY OPERATING AND
CAPITAL IMPROVEMENT BUDGET
FISCAL YEAR 2024-2025
Pr
epared by the Finance Department
In Collaboration with:
T
amara S. Letourneau
City Manager
J
ustin J. Martin
Assistant City Manager
Jac
ki Scott
Public Works Director
Kelly Jennings
Mayor
Stephanie Oddo Ray Gennawey Stephanie Winstead Foster "Gene" Johns Mayor Pro Tem Council Member Council Member Council Member Tamara S. Letourneau
City Manager
Justin J. Martin
Assistant City Manager
Jonathon Harmon 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
CITY EXECUTIVE STAFF
City of Laguna Niguel
Preliminary Budget
For Fiscal Year 2024‐25
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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i
1 3
5 6
7 11
13 15
20 24
30 34
38 44
48 54
62 74
87 88
89 90
91 92
93 94
95 96
115
117
122
125
133
GENERAL INFORMATION
Organizational Chart……………………………………………………………………………………………… …
City of Laguna Niguel Profile……………………………………………………………………………………… CAPITAL IMPROVEMENT PROGRAM…....................................................................................................
Non-departmental & I.T.................................... .................................................................................. .
Public Safety Department.................................. .................................................................................
City Council….....................................................................................................................................
City Clerk Department...…................................. .................................................................................
City Attorney's Office…......…............................ .................................................................................
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
Strategic Plan Executive Summary……………………………………………………………………………… Summary of Full Time Personnel………………………………………………………………………………… Finance Department…..….................................... ..............................................................................
FINANCIAL SUMMARIES
Distinguished Budget Presentation Award……………………………………………………………………… City of Laguna Niguel
Adopted Budget
For Fiscal Year 2024‐25
TABLE OF CONTENTS
CITY MANAGER'S BUDGET MESSAGE.................................................................................................... .
Community Development Department…......................... ................................................................... .
Public Works Department….............….................... ...........................................................................
Parks and Recreation Department….…........................ ......................................................................
Gas Tax Fund…...................................................................................................................................... .
Measure M2 Fund…................................................................................................................................
AB 2766 AQMD Fund….......................................................................................................................... .
Senior Transportation Fund…..................................................................................................................
Supplemental Law Enforcement Services Fund...................................................................................... .
CDBG Fund.............................................................................................................................................
Miscellaneous Grants Fund…..................................................................................................................
Investment Policy…...........……………………………………………………………………………………....
Purchasing Policy…...........……………………………………………………………………………………....
APPENDIX
Classification of Funds……………………………………………………………………………………………… Financial Reserves Policy…...........……………………………………………………………………………… Budget Glossary……………………..........................……………………………………………………………
Honorable Mayor, Members of the City Council and Citizens of Laguna Niguel,
I am proud to present the Fiscal Year 2024-2025 Operating and Capital Improvement Budget for the City of Laguna Niguel.
This year’s budget motto, “Paving a Pathway to Excellence ” is a blueprint to achieving our greatest potential as a City while building upon our longstanding devotion to excellence in service.
This pathway is paved with continual attention and improvement in mind and is only possible due to an ongoing commitment to fiscal responsibility and strategic planning. With these principles soundly in place, Laguna Niguel’s path is primed with high-quality public safety, well-maintained and upgraded infrastructure, beau tiful open space, park and trail systems, and economic vitality.
The excellence that can be achieved by paving this pathway is immeasurable and will serve to further enhance the quality of life that Laguna Niguel is already so well known for.
The FY 2024-25 budget has been intentionally built with e xcellence in mind. Excellence is never an accident; it is the result of clear intention, sincere effort, strategic direction, skillful execution, and the vision to see obstacles as opportunities. Our pathway is truly paved with promise and that begins and ends with the City’s mission, vision, and values, and the updated Strategic Plan.
The updated Strategic Plan serves as our pathway as it continues to provide the specific goals, objectives, and strategies that guide our decision making and work plan. It is these very goals that have once again been utilized to develop the FY 2024-2025 budget.
The pathway that has led us to today was built by the pursuit of fiscal sustainability. This standard has resulted in a culture of sensible spending, deliberate savings , and successful financial management. The FY 2024- 25 budget upholds this standard of excellence by maintaining a conservative approach to both revenue and expenditure projections, continuing the practice of saving for significant infrastructure projects and unforeseen emergencies, while continuing to not take on any debt.
With a focus on exceptional public services and an intentional investment in infrastructure, the FY 2024-2025 Operating and Capital Improvement Budget is balanced at $ 65.4 million. This budget utilizes $0.9 million from the City’s General Fund Infrastructure reserves to fund the emergency capital repairs to La Paz Road, while also allocating an additional $1.3 million from the FY 2024- 25 operating surplus to the Capital Improvement Program. This budget also importantly commits an additional $1.1 million to increas e the City’s infrastructure reserves so that additional infrastructure improvements can be achieved in the coming years.
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, Complete the 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;
The General Fund budget also includes a capital contingency reserve for emergency capital infrastructure needs;
If necessary, General Fund Reserves could be utilized for specific capital improvement projects and/or multi-year projects that do not have another funding source; and,
To purposely save for and allocate funding for current and future capital and infrastructure projects and/or emergencies.
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 contributing factor to continuing the pathway to excellence in the coming year.
The proposed FY 2024-2025 budget is operationally balanced. This budget funds the following capital projects:
• La Paz Road Mobility Enhancements and Permanent Repair; • Alicia Parkway Regional Traffic Signal Synchronization Project; • EV Charging Stations;
• Aliso Creek Road and Traffic Improvements;
• Sports Field Synthetic Turf Replacement Program at La Paz Sports Park; and, • Residential Annual Resurfacing Program
These projects will be primarily funded through Special Revenue Funds, including grants, Gas Tax, and Measure M2. The FY 2024- 2025 budget includes over $5.3 million in grant funded capital projects, representing over 52% of total budget capital expenditures for the year. It is proposed that $0.9 million from the General Fund Infrastructure reserve be used for the emergency capital infrastructure repairs to La Paz Road in FY 2024-2025.
FISCAL OVERVIEW
FY 2024-25 Total Revenue
The proposed FY 2024-2025 budget estimates revenue from all funds, including transfers in, to be $80.6 million. The breakdown of total revenue for FY 2024-25 is shown in the table below.
Total Budget Revenue FY 2024-2025 Revenue
Revenue (All Funds) $70.8 million
Transfers In $9.8 million
TOTAL REVENUE $80.6 million
The proposed FY 2024-25 total revenue is a $12.8 million increase from the previous year’s adopted budget. This increase is predominantly due to additional grant funds received ($6.4 million higher) and higher transfers in , to fund capital projects ($2.9 million higher). This budget does include an increase to General Fund revenues of $ 2.7 million, primarily due to a $2.0 million increase in property taxes. These revenue projections are conservative and are in-line with the City’s fiscal principles.
General Fund Revenue
General Fund revenues have continued to remain stable and resilient from the period of time preceding the pandemic through the most recent period of heightened inflation. While the City has experienced growth in the revenue categories of property tax, trends show that sales tax revenues are projected to decrease slightly due to inflation . Community Development revenues are also projected to decrease slightly. This is due to the normal year-to-year fluctuation in development activity and project timing. The Fiscal Year 2024-25 General Fund revenues are projected to be $55.3 million.
General Fund
Revenue
FY 21-22
(Actual)
FY 22-23
(Actual)
FY 23-24
(Projected)^
FY 24-25
(Proposed)
Total Revenue* $48,318,476 $53,437,326 $55,745,885 $55,264,337 *Includes Transfers In
^Includes $2.1 million in one-time bridge in lieu fee
The two largest General Fund revenue sources remain the same, with property tax and sales tax accounting for nearly 80% of total General Fund revenues. The FY 2024-2025 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 202 4-25. Property tax revenues have historically increased between 2% - 4% annually. Assessed valuations remain high, as is demand for homes in our community. As a result, price points for new and existing home sales remain strong.
This budget includes a property tax revenue increase of $1.5 million (5.7%) over the FY 2023- 24 estimate of $27.3 million. As such, property tax revenues are estimated to be $28.8 million in FY 2024-25.
Sales Tax:
While Sales Tax revenue has remained stable over the past several fiscal years, it is expected to decrease slightly in Fiscal Year 2024-25. The proposed budget for FY 2024- 2025 is $15.0 million. The FY 2024-2025 amount was determined based on trends observed at the state and county levels. The City’s sales tax revenues have been impacted by the increases in the cost of living because of inflationary pressures. Sales tax revenues represent approximately 27% of annual General Fund revenues.
Expenditures
This budget includes the continuation and implementation of many important projects and programs that will positively impact the community and meet the goals and objectives set forth in the updated Strategic Plan. These include, but are not limited to:
Completing the General Plan Update;
Operational Enhancements at the Laguna Niguel Aquatics Center; Restoring two-way traffic on La Paz Road;
Updating Emergency Operation Procedures;
Updating the Skate Park and General Parks Use Policies; Creating a 10-Year Trails and Open Space Maintenance Plan; Becoming a designated “Tree City USA”;
Completion of a Streets Infrastructure Study;
Completing the design for the Traffic Management Center; Completing the design for the Citywide Bus Shelter Improvement Project; Implementing the Gateway Specific Plan;
Updating the Subdivision Codes and Manual and Discretionary Design Guidelines; and, Implementing critical portions of the housing programs identified in the certified Housing Element.
Maintaining a high quality of life and celebrating annual traditions are just two of the reasons why Laguna Niguel is known as a community of choice in the region. This budget provides funding for the many traditions and celebrations that are so well known in Laguna Niguel , including, but not limited to, the summer concert series, the Holiday Parade, the 4th of July fireworks celebration, the Sea Country Festival, and several veteran and military focused events.
An intentional investment in infrastructure is also a key theme in this budget. This includes funding preventative maintenance, addressing deferred maintenance, and providing more significant maintenance, specifically to our roadway system. W ith approximately $16 million of funding allocated to the Public Works Department budget, the pathway to excellence is engrained in our facilities, outdoor spaces, and transportation systems. The FY 2024-25 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.
The FY 2024-25 budget includes 66 full-time positions. This is the same number of full- time positions approved in the FY 2023-24 budget.
General Fund Reserves
This budget includes an update to the reserve policy. The policy still calls for a minimum reserve balance of 50% of General Fund operating expenditures, but adjusts the allocation of that 50% balance to better align with the Strategic Plan. With this change, at least 50% of the minimum reserve balance will continue to be allocated to the Reserve for Financial and Economic Uncertainty, with the remainder of the 50% minimum reserve balance allocated to the Reserve for Infrastructure Replacement and Deferred Maintenance. The FY 2024-2025 Reserve for Financial and Economic Uncertainty is $15.0 million, and the Reserve for Infrastructure Replacement and Deferred Maintenance is $30.7 million, representing a $12.1 million increase over the prior year.
The projected General Fund Reserve balance for June 30, 2024, is $49.9 million, and the projected General Fund Reserve balance for the FY 2024- 2025 budget is $50.1 million. This projected reserve balance represents approximately 95% of the FY 2024- 2025 General Fund Operating Expenditures, easily meeting the minimum reserve target.
The table below provides a summary of the reserve balances for the past three years.
Fiscal Year
Operating
Expenditures
50% of Operating
Expenditures
General Fund
Reserves (Fund
Balance at Fiscal
Year End)
% of Reserves
Compared to
Operating
Expenditures
2022-2023 $51.6 million $25.8 million $50.3 million 97% 2023-2024 $52.6 million $26.3 million $49.9 million 95% 2024-2025 $52.8 million $26.4 million $50.1 million 95%
Even though the City is projected to have reserves equaling 95% of General Fund Expenditures at the end of FY 2024-25, it is critical that the City continue to build upon its strong fiscal foundation by put ting money back into reserves each year for emergencies and/ or one -time capital expenditures. This budget includes $1.1 million as a specific set aside of funds from the operating budget into the capital reserve account to fund future capital projects , specifically roadway improvements throughout the City.
Retirement Costs
The City continues to be in a strong position in relation to the unfunded pension liabilit ies. The City is currently holding $2 million in the Section 115 Trust, which is set aside for pension-related expenditures. Additionally, due to $4.8 million in additional discretionary payments made in prior years, the City’s funded ratio is approximately 83.5% funded. When factoring in the funds set aside in the Section 115 Trust, the City is approximately 88% funded for pension liabilities.
Further, this budget includes payments of all normal costs for current employees, along with $584,000 in unfunded accrued liability payments aimed to further reduce the unfunded liability.
CalPERS projections assume a long-term rate of return of 6.8%. If that rate of return is achieved, the forecasts from CalPERS indicate that the City’s funded ratio will not be less than the current
83.5% funded amount . This demonstrates the City is in a strong position related to unfunded pension liabilities. This budget does not include allocating a dditional funds to the Section 115 Trust, nor does it propose utilizing funds from the trust.
CAPITAL IMPROVEMENT PROGRAM (CIP)
Paving a pathway to excellence includes a continued and intentional commitment to maintaining and improving the City’s infrastructure. As such, the updated Strategic Plan continues to identify infrastructure as a priority . It is critical that we continue to provide appropriately designed and well-maintained infrastructure and amenities.
The propos ed FY 2024-2025 Capital Improvement Program totals $ 10.2 million. The general categories and proposed capital appropriations for new projects for FY 2024-2025 are listed below:
Capital Expenditures Proposed FY 2024-2025 Budget
Streets & Roads $ 8,268,776
Neighborhood Parks $ 1,500,000
Trail Improvements $ 310,000
EV Charging Stations $ 121,870 TOTAL $ 10,200,646
A variety of funding sources support the capital plan, including funds such as Measure M2, AQMD, Gas Tax, CDBG, other grants, the General Fund, and the City’s infrastructure reserves.
This budget does not include any American Rescue Plan Act (ARPA) funding, although there are some ongoing projects being funded by ARPA funds. T his budget, and the five-year outlook provide approximately $2 million per year from General Fund operational surplus to fund critical capital improvement projects. This focused effort to provide adequate funding will truly pave the pathway for the City now, and into the future.
CONCLUSION
It is my pleasure to present this pathway to excellence for the City of Laguna Niguel. This pathway continues to focus on the pillars of community safety, fiscal strength, and exemplary public service while focusing on infrastructure investment and accomplishing the updated Strategic Plan initiatives. The City has undoubtedly experienced many years of success due in part to its ability to plan well, and this year is no different.
Paving a pathway to excellence is never easy, and achieving this excellence is never an accident .
I would like to thank the Mayor and City Council for their trust and support throughout the year, as they have continually provided the foundation and support needed to pave the pathway. This budget is the result of a team -based and collaborative effort that involves employees from all departments and at all levels of the organization . Thank you to the City’s Executive Leadership team and to each department’s budget liaison staff that participated in this year’s budget process.
A special thanks to Finance Director Trevor Agrelius, who spent many hours preparing this detailed budget document.
Thi
s budget truly reflects Laguna Niguel’s ability to “Pave a Pathway to Excellence ” as it is a blueprint to providing high quality public services through the completion of the goals and initiatives set forth in the updated Strategic Plan , while having the opportunity to place enhanced focus on our infrastructure.
Re
spectfully submitted,
Tam
ara S. Letourneau
City Manager
City of Laguna Niguel
Preliminary Budget
For Fiscal Year 2024‐25
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 Council is comprised
of five members, each elected on a “by-district”
basis from their respective district.
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 desig nated to parks and open space. Over one-third of Laguna Niguel is designated as open space. This significant am ount of open space is one of the key features defining the character and urban form of the City. The City has two community parks, 23 neighborhood parks, three mini-parks, one dog park, two county regional parks, two small county parks, and a skate park.
The name “Laguna Niguel” is derived from the Spanish word “Lagu na,” which means lagoon, and the word “Nigueli,” which was the name of a Juaneno Indian village once located near Aliso Creek. In 1821, California became Mexican territory and many rancheros were formed in Southern California, including Rancho Niguel.
During this period, Rancho Niguel was primarily used as a sheep ranch. The first private landowner of the area was Juan Avila, a resident of San Juan Capistrano, who obtained land through a Mexican land grant in 1842.
Juan Avila was also successful in re-
establishing his title to the land after
California became US territory in 1848
and remained the owner of “Rancho
Niguel” until 1865.
In 1895, the “Rancho Niguel” land
became part of the Moulton Company, a
company that would eventually control
over 19,000 acres of local ranch land.
The genesis of today’s Laguna Niguel was
the establishment of the Laguna Niguel
Corporation in 1959 by Cabot, Cabot and
Forbes. Laguna Niguel was one of the first
master planned communities in California.
1 The firm of Victor Gruen and Associates was retained to develop a detailed community plan for the approximately 7,100- acre site. Land sales started to occur in 1961 in Monarc h Bay and Laguna Terrace subdivisions. Avco Community Developers, Inc. acquired the Laguna Niguel Plan in 1 971 and initiated development as set forth in the original Master Plan.
During the early years of development in Laguna Niguel, the Laguna Niguel Homeowners Association, later to become the Laguna Niguel Community Council, served in an adviso ry capacity to the Orange County Board of Supervisors on land use issues.
In 1986, Laguna Niguel residents, looking for local governance, took the first step toward cityhood by forming a Community Services District. Three years later, on November 7, 1989, 89% of the voters favored incorporation and on December 1, 1989, Laguna Niguel became the 29th city in Orange County. 2 The City of Laguna Niguel adopted its first‐ever strategic plan in 2020, which included a planning process to set goals and priorities for its future. Through the strategic planning process, the City created a blueprint for the future and developed a plan to accomplish its determined direction. The Strategic Plan defines current and future needs, established goals and strategies, and the City’s mission statement, vision statement, and guiding values. The City has accomplished a great deal in the first four years of the Strategic Plan, and with the City moving into year five of the plan, important updates were made to the strategies and timelines to reflect current priorities.
A collaborative process was used to update the strategic plan. Throughout the process, a variety of stakeholders were involved, including City residents, business owners, Council Members, commissioners, committee members, department heads, and staff. The process included the preparati on of an environmental scan, a strategic plan survey mailed to all residents, and a workshop to discuss the City’s goals for the future. The City’s continued success in implementing the identified priorities outlined in the strategic plan has furthered the achievement of the goals established by the City Council. This 2024 Strategic Plan update reflects new and modified strategies and timelines to ensure those goals are achieved.
The 2024 Laguna Niguel 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
Enhance neighborhood watch programs
Share resources with surrounding communiƟes
Enhance community wide public safety public relaƟons campaign Conduct CPR training educaƟon in partnership with the OCFA Business watch/business enhancement team
Leverage technology to enhance public safety and emergency preparedness GOAL 2: FISCAL SUSTAINABILITY
Analyze and monitor current fee structure
Implement efficiencies for City payments
Maximize returns on investments on City investments
Review financial procedures to ensure efficiency
Implement Laguna Niguel AquaƟcs Center operaƟonal enhancements GOAL 3: OPEN SPACE AND ENVIRONMENTAL PRESERVATION
Take inventory of all components of open space
Develop a 10‐year trails and open space maintenance plan Enhance open space educaƟon
Obtain a Tree City USA designaƟon
GOAL 4: INFRASTRUCTURE AND TECHNOLOGY
Conduct an energy efficiency evaluaƟon for all City faciliƟes Evaluate the City’s infrastructure and maintenance needs Develop and implement smart ciƟes soluƟons
Conduct an acƟve transportaƟon study
Complete Citywide bus shelter improvements
Complete the restoraƟon of La Paz Road with mobility enhancements Embrace emerging technologies to enhance community experience Develop a spring street banner design
GOAL 5: ECONOMIC AND COMMUNITY DEVELOPMENT
Update and implement the Gateway Specific Plan
Complete comprehensive General Plan update
Business aƩracƟon/retenƟon/educaƟon
Update: local coastal program, trail master plan, town center area specific plan, municipal code, subdivision codes and manuals, discreƟonary design guidelines, sign code, and triennial local building code Coordinate with the General Services AdministraƟon (GSA) for the federal building property disposal Conduct HOA engagement and educaƟon programs
Implement code amendments in response to new state legislaƟon ImplementaƟon of the housing element
GOAL 6: COMMUNICATION AND COMMUNITY OUTREACH
ConƟnue to enhance public educaƟon through social media UƟlize new and exisƟng technologies to expand community outreach Update the City’s audio/visual producƟon services and quality Enhance exisƟng partnerships and regular communicaƟon with key stakeholders Leverage data analysis to curate Citywide messaging
4 PRESENTED TO
City of Laguna Niguel
California
For the Fiscal Year Beginning
July 01, 2023
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
5 City of Laguna Niguel
Preliminary Budget
For Fiscal
Year 2024‐25
ORGANIZATIONAL CHART
6 SUMMARY OF FULL TIME PERSONNEL
FY 20‐21 Actual FY 21‐22 Actual FY 22‐23 Actual FY 23‐24 Actual FY 24‐25 Proposed
CITY COUNCIL
Council Member 5.0 5.0 5.0 5.0 5.0 Management Analyst 0.5 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 1.0 Deputy City Manager 1.0 1.0 1.0 ‐ ‐ Human Resources Manage
r ‐ ‐ 1.0 1.0 1.0 Senior Management Analyst 1.0 1.0 ‐ ‐ ‐ Management Analyst 1.5 1.5 1.5 1.5 2.5 Management Assistant ‐ ‐ ‐ 1.0 1.0 TOTAL 4.5 4.5 4.5 5.5 6.5 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 TOTA
L 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 ‐ ‐ ‐ Accountant ‐ ‐ 1.0 1.0 1.0 Senior Account Clerk 1.0 1.0 1.0 1.0 2.0 Account Clerk 1.0 1.0 1.0 1.0 ‐ TOTA
L 6.0 6.0 6.0 6.0 6.0 PUBLIC SAFETY
Emergency Preparedness Coordinator 1.0 1.0 1.0 1.0 ‐ Secretary 1.0 1.0 1.0 1.0 ‐ TOTAL 2.0 2.0 2.0 2.0 ‐ COMMUNITY DEVELOPMENT
Community Development Directo
r 1.0 1.0 1.0 1.0 1.0 Deputy Community Development Director ‐ ‐ ‐ 1.0 1.0 Development Services Manager 1.0 1.0 1.0 ‐ ‐ Planning Manager ‐ ‐ ‐ 1.0 1.0 Senior Planner 3.0 3.0 3.0 3.0 3.0 Assistant/Associate Planner 1.0 2.0 1.0 1.0 1.0 Planning Technician/Assistant Planner ‐ ‐ 2.0 2.0 2.0 Senior Code Compliance Inspector ‐ ‐ ‐ 1.0 1.0 Code Compliance Inspector 2.0 2.0 2.0 1.0 1.0 Management Analyst ‐ ‐ ‐ 1.0 1.0 Administrative Secretary ‐ ‐ 1.0 ‐ ‐ Executive Secretary 1.0 1.0 ‐ ‐ ‐ TOTAL 9.0 10.0 11.0 12.0 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 Manage
r ‐ 1.0 1.0 1.0 1.0 Senior Civil Engineer ‐ 1.0 1.0 1.0 1.0 Principal Civil Engineer ‐ ‐ ‐ 1.0 1.0 Parks and Landscape Maintenance Superintendent 1.0 1.0 1.0 1.0 1.0 Street Maintenance Superintendent 1.0 1.0 1.0 1.0 1.0 Associate Engineer 1.0 1.0 1.0 1.0 1.0 Assistant Engineer 1.0 1.0 1.0 2.0 2.0 Building and Facilities Superintendent 1.0 ‐ ‐ ‐ ‐ Building and Facilities Supervisor ‐ 1.0 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 7 Management Analyst ‐ ‐ 1.0 1.0 1.0 Contracts Administrator 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 ‐ ‐ ‐ Engineering Technician 1.0 1.0 1.0 ‐ ‐ Landscape Maintenance Inspector 2.0 2.0 2.0 2.0 2.0 Maintenance Worker 3.0 2.0 2.0 2.0 2.0 Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 20.0 21.0 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 1.0 Recreation SuperIntendant ‐ ‐ ‐ ‐ 2.0 Recreation Manager 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 6.0 5.0 Recreation Coordinator 8.0 8.0 8.0 7.0 7.0 Recreation Clerk 1.0 ‐ ‐ ‐ ‐ Administrative Secretary 1.0 1.0 1.0 1.0 1.0 TOTAL 18.0 17.0 17.0 17.0 18.0 TOTAL BUDGETED POSITIONS 67.0 68.0 69.0 71.0 71.0 TOTAL BUDGETED POSITIONS (less City Council) 62.0 63.0 64.0 66.0 66.0 8
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9 Fiscal Year 2024‐2025
Summary of Sources and
Uses by Fund
10 Estimated
Fund Balance
June 30, 2024
Estimated
Revenues Transfers In Estimated
Expenditures
Transfers
Out*
Estimated
Fund Balance
June 30, 2025
100 General Fund 49,905,441 55,264,337 ‐ 52,806,299 2,258,038 50,105,441 210 Gas Tax 171,326 3,521,786 ‐ 830,000 450,000 2,413,112 220 Measure M2 139,335 1,858,677 ‐ 178,012 1,500,000 320,000 250 AB 2766 ‐ AQMD 106,975 87,500 ‐ 100,000 ‐ 94,475 253 Senior Transportation 446,478 130,000 ‐ 170,500 ‐ 405,978 255 Supplemental Law Enforc. 49,027 177,500 ‐ 190,000 ‐ 36,527 275 CDBG (86,912) 430,355 ‐ 114,100 229,343 ‐ 287 Miscellaneous Grants (3,435,318) 9,277,730 ‐ 528,616 5,313,796 ‐ 300 Capital Improvement Prog. 395,962 ‐ 9,751,177 10,147,139 ‐ ‐ 500 Vehicle Replacement ISF 461,748 5,000 ‐ 214,000 ‐ 252,748 ALL FUNDS 48,154,062 70,752,885 9,751,177 65,278,666 9,751,177 53,628,281 *$917,000 Drawdown of General Fund Reserves for La Paz Road repair inlcuded in Transfers Out for the purposes of this schedule Audited
Balance at
June 30, 2022
Audited
Balance at
June 30, 2023
Estimated
Balance at
June 30, 2024
Estimated
Balance at
June 30, 2025
Non‐Spendable:
Deposits and Prepaid Items 111,990 191,832 210,000 225,000 Restricted:
Pension Liability ‐ 115 Trust 916,958 2,004,472 2,100,000 2,175,000 Committed:
Financial and Economic Uncertainty 22,996,777 25,804,111 26,289,808 15,000,000 Compensable Accrued Unused Vacation and Sick Leave 289,278 374,478 450,000 500,000 Other Post‐Employment Benefits (OPEB) 1,047,847 1,113,928 1,727,000 1,200,000 Infrastructure Replacement and Deferred Maintenance 22,345,608 20,202,016 18,628,633 30,705,441 Assigned:
Departmental Operations 782,099 628,821 500,000 300,000 TOTALS 48,490,557 50,319,658 49,905,441 50,105,441 Description of Reserves/Fund Balance
City of Laguna Niguel
Preliminary Budget
For Fiscal Year 2024‐2025
SUMMARY OF SOURCES AND USES BY FUND
GENERAL FUND RESERVES
11 Fiscal Year 2024‐2025
General Fund Summary
12 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
REVENUE SUMMARY
SALES TAXES 14,518,028 14,818,183 15,026,000 14,950,000 PROPERTY TAXES 25,292,654 27,072,457 27,299,000 28,843,960 OTHER TAXES 1,161,039 670,076 645,000 660,000 FRANCHISE FEES 2,272,908 2,450,328 2,475,000 2,550,000 INTEREST INCOME (1,972,354) 1,340,983 1,730,000 1,550,000 FINES & FORFEITURES 601,684 400,866 495,000 505,000 C.D.D. REVENUE 4,192,835 4,104,462 6,290,175 3,809,282 PUBLIC WORKS REVENUE 412,097 436,322 349,784 582,475 PARKS & RECREATION REVENUE 1,094,425 1,211,848 1,222,051 1,353,950 MISCELLANEOUS REVENUE 466,835 931,801 175,170 459,670 TOTAL REVENUE 48,040,151 53,437,326 55,707,180 55,264,337 TRANSFERS IN 278,326 ‐ 38,705 ‐ TOTAL REVENUES & TRANSFERS IN 48,318,477 53,437,326 55,745,885 55,2 64,337 EXPENDITURE SUMMARY
CITY COUNCIL 288,743 411,217 351,969 352,072 ADMINISTRATION 1,245,533 1,382,140 1,493,371 1,705,381 CITY CLERK 422,308 452,343 474,929 531,940 CITY ATTORNEY 497,452 547,333 425,000 450,000 FINANCE 1,028,649 1,126,453 1,178,541 1,219,596 NON‐DEPARTMENTAL & I.T. 2,515,553 7,607,841 2,807,651 3,203,954 PUBLIC SAFETY 16,060,013 16,606,265 18,546,963 18,616,745 COMMUNITY DEVELOPMENT 4,643,959 4,062,958 5,867,733 5,295,276 PUBLIC WORKS 14,955,070 14,505,011 16,297,541 16,283,279 PARKS & RECREATION 4,336,283 4,903,323 5,135,919 5,148,056 TOTAL EXPENDITURES 45,993,563 51,604,884 52,579,617 52,8 06,299 TRANSFERS OUT 181,450 3,341 251,384 1,341,038 TOTAL EXPENDITURES & TRANSFERS OUT 46,175,013 51,608,225 52,831,001 54,1 47,337 REVENUE OVER/(UNDER) EXPENDITURES 2,143,464 1,829,101 2,914,884 1,117,000 INFRASTRUCTURE RESERVES COMMITMENT 2,143,464 1,829,101 2,914,884 1,117,000 RESERVES DRAW DO
WN FOR LA PAZ ROAD ‐ ‐ (3,329,101) (917,000) NET INCREASE TO RESERVES 2,143,464 1,829,101 (414,217) 200,000 BEGINNING FUND BALANCE 46,347,093 48,490,557 50,319,658 49,9 05,441 ENDING FUND BALANCE 48,490,557 50,319,658 49,905,441 50,1 05,441 SUMMARY OF EXPENSES BY FUNCTION
SALARIES & BENEFITS 10,223,376 16,003,353 11,776,422 12,416,711 MATERIALS, SUPPLIES, & SERVICES 35,770,187 35,601,531 40,803,195 40,389,588 TRANSFERS OUT 181,450 3,341 251,384 1,341,038 TOTALS 46,175,013 51,608,225 52,831,001 54,147,337 City of Laguna Niguel
General Fund Summary
For Fiscal Year 2024‐2025
13 Fiscal Year 2024‐2025
General Fund Revenues
14 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐06‐3000 SALES AND USE TAX 14,518,028 14,818,183 15,026,000 14,950,000 SALES TAXES 14,518,028 14,818,183 15,026,000 14,950,000 100‐06‐3010 PROPERTY TAXES ‐ SECURED 17,046,878 18,021,981 18,550,000 19,075,000 100‐06‐3011 PROPERTY TAXES ‐ UNSECURED 545,694 538,841 678,000 720,000 100‐06‐3012 PROPERTY TAXES ‐ SUPPLEMENTAL 396,206 777,896 123,000 528,013 100‐06‐3013 PROPERTY TAXES ‐ PUBLIC UTILITY 214,380 252,316 222,000 263,484 100‐06‐3014 PROPERTY TAXES ‐ HOMEOWNER RELIE F 78,785 79,884 76,000 85,088 100‐06‐3015 PROPERTY TAXES ‐ OTHER 44,376 58,764 43,000 62,592 100‐06‐3020 PT IN LIEU OF VLF 6,966,335 7,342,775 7,607,000 8,109,783 PROPERTY TAXES 25,292,654 27,072,457 27,299,000 28,843,960 100‐06‐3030 REAL PROPERTY TRANSFER TAX 1,019,060 524,168 500,000 500,000 100‐06‐3040 TRANSIENT OCCUPANCY TAX 66,693 79,755 70,000 85,000 100‐06‐3100 MOTOR VEHICLE LICENSE FEE 75,286 66,153 75,000 75,000 OTHER TAXES 1,161,039 670,076 645,000 660,000 100‐06‐3200 FRANCHISE FEES ‐ COX & AT&T 945,030 853,444 900,000 750,000 100‐06‐3201 FRANCHISE FEES ‐ SDG&E 595,285 720,737 730,000 820,000 100‐06‐3202 FRANCHISE FEES ‐ SO CAL EDISON 144,645 182,773 150,000 215,000 100‐06‐3203 FRANCHISE FEES ‐ SO CAL GAS 181,453 201,493 225,000 240,000 100‐06‐3204 FRANCHISE FEES ‐ CR&R 406,495 491,881 470,000 525,000 FRANCHISE FEES 2,272,908 2,450,328 2,475,000 2,550,000 100‐06‐3700 INTEREST INCOME 321,176 1,043,599 1,730,000 1,550,000 100‐06‐3702 UNRE
ALIZED GAIN/LOSS (2,168,450) 209,870 ‐ ‐ 100‐06‐3704 INTEREST INCOME ‐ RESTRICTED CASH (125,080) 87,514 ‐ ‐ INTEREST INCOME (1,972,354) 1,340,983 1,730,000 1,550,000 100‐10‐3400 MOTOR VEHICLE FINES 424,630 206,162 330,000 330,000 100‐10‐3402 CITATIONS 177,054 194,704 165,000 175,000 FINES & FORFEITURES 601,684 400,866 495,000 505,000 100‐20‐3820 MISCELLANEOUS REVENUE ‐ ‐ 62,000 76,000 100‐21‐3312 ENTITLEMENT PLANNING FEES 174,255 112,311 92,800 110,000 100‐21‐3315 TRAFFIC IMPACT FEES 349,002 227,610 2,100,000 ‐ 100‐21‐3316 ENTITLEMENT PROF. SVS REIMB. 330,966 528,250 165,000 94,500 100‐21‐3318 POST‐ENTITLEMENT PROF. SVS REIMB. ‐ ‐ 18,500 30,800 100‐21‐3319 POST‐ENTITLEMENT PLANNING FEEES ‐ ‐ 23,350 32,300 100‐21‐3710 RENTS ‐ CELL TOWERS 451,984 448,096 437,425 337,082 100‐21‐3820 MISCELLANEOUS REVENUE ‐ 10 62,200 76,200 100‐22‐3310 BUILDING & SAFETY FEES 2,738,939 2,582,600 3,100,000 2,750,000 100‐22‐3311 GR A
DING & HYDRO./W.Q. FEES 48,992 5,402 ‐ ‐ 100‐22‐3313 GRADING & HYDRO./W.Q. REIMB. 88,095 191,015 220,000 295,000 100‐22‐3314 FIRE ADMINISTRATION FEES 54 ‐ 200 200 100‐22‐3820 MISCELLANEOUS REVENUE 20 40 200 200 100‐25‐3402 CITATIONS & WEED ABATEMENT REIMB 10,528 9,128 8,500 7,000 COMMUNITY DEVELOPMENT REVENUE 4,192,835 4,104,462 6,290,175 3,809,282 100‐29‐3140 OPERATING GRANTS ‐ 48,420 ‐ ‐ 100‐29‐3180 RECYCLING PROGRAM 40,797 78,411 16,500 30,000 100‐29‐3320 ENCROACHMENT FEES 222,163 231,125 200,000 475,000 100‐29‐3321 TRANSPORTATION FEES 5,224 3,732 4,000 10,000 City of Laguna Niguel
General Fund Revenue Detail
For Fiscal Year 2024‐2025
15 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐29‐3820 MISCELLANEOUS REVENUE 72,577 1,648 5,000 5,000 100‐31‐3820 MISCELLANEOUS REVENUE 1,601 375 51,784 1,500 100‐35‐3820 MISCELLANEOUS REVENUE 12,924 ‐ 12,500 12,500 100‐38‐3820 MISCELLANEOUS REVENUE 56,811 72,611 60,000 48,475 PUBLIC WORKS REVENUE 412,097 436,322 349,784 582,475 Recreation Programs (Function 41)
100‐41‐3340 CLASSES 88,403 106,340 70,350 90,000 100‐41‐3341 CAMPS 32,222 106,610 81,650 95,000 100‐41‐3342 SPECIAL EVENTS 17,248 88,741 60,000 85,000 100‐41‐3343 PARK/POOL/FIELD RENTALS 1,950 2,905 ‐ 2,000 100‐41‐3345 ROOM RENTALS 68,031 147,934 100,000 130,000 100‐41‐3349 CONCESSIONS 3,415 10,085 ‐ 5,000 100‐41‐3820 MISCELLANEOUS REVENUE ‐ 908 ‐ ‐ 100‐41‐3840 CONTRIBUTIONS 5,500 7,100 5,000 26,500 Aquatics (Function 42)
100‐42‐3340 CLASSES 90,199 91,282 11,000 45,000 100‐42‐3342 SPECIAL EVENTS 1,260 2,372 5,500 7,000 100‐42‐3343 PARK/POOL/FIELD RENTALS 1,960 8,193 108,000 93,000 100‐42‐3346 DAILY ADMISSION FEES 44,656 45,410 65,000 47,000 100‐42‐3347 ANNUAL PASSES 37,340 34,715 35,000 34,000 100‐42‐3349 CONCESSIONS ‐ 30 ‐ ‐ 100‐42‐3820 MISCELLANEOUS REVENUE ‐ ‐ 6,000 ‐ Skate Park (Function 43)
100‐43‐3340 CLASSES ‐ ‐ 1,800 2,600 100‐43‐3341 CAMPS 8,090 13,974 4,725 18,250 100‐43‐3342 SPECIAL EVENTS 345 855 2,850 3,600 100‐43‐3346 DAILY ADMISSION FEES 21,827 15,633 19,000 16,000 100‐43‐3347 ANNUAL PASSES 42,870 26,200 35,500 30,000 100‐43‐3348 EQUIPMENT RENTALS 1,404 320 504 600 100‐43‐3349 CONCESSIONS 2,569 893 2,100 1,200 Sports (Function 45)
100‐45‐3340 CLASSES ‐ ‐ 900 900 100‐45‐3343 PARK/POOL/FIELD RENTALS 267,157 238,263 320,000 320,000 100‐45‐3344 LIGHTING FEES 174,690 119,639 165,000 165,000 Sea Country Senior Center (Function 49)
100‐49‐3340 CLASSES 48,662 43,855 40,852 32,800 100‐49‐3342 SPECIAL EVENTS 905 4,005 4,720 10,500 100‐49‐3345 ROOM RENTALS 53,403 87,271 70,000 85,000 100‐49‐3347 ANNUAL PASSES 4,050 7,505 6,600 8,000 100‐49‐3820 MISCELLANEOUS REVENUE 75,269 810 ‐ ‐ 100‐49‐3840 CONTRIBUTIONS 1,000 ‐ ‐ ‐ PARKS & RECREATION REVENUE 1,094,425 1,211,848 1,222,051 1,353,950 100‐06‐3140 OPERATING GRANTS ‐ 169,549 ‐ 15,500 100‐06‐3205 BUS BENCH FEES 75,890 95,936 130,000 105,000 100‐06‐3345 ROOM RENTALS 1,500 895 1,000 1,000 100‐06‐3710 RENTS ‐ CHAMBER OF COMMERCE 23,170 23,170 23,170 23,170 100‐06‐3820 MISCELLANEOUS REVENUE 250,973 142,312 ‐ 205,000 100‐10‐3190 MANDATED CLAIMS ‐ SB90 40,584 427,435 ‐ 40,000 100‐12‐3820 MISCELLANEOUS REVENUE 19,388 62,997 ‐ 65,000 100‐24‐3300 CHARGES FOR SERVICES 655 2,006 20,000 ‐ 100‐99‐3950 INSURANCE RECOVERIES 54,675 7,501 1,000 5,000 MISCELLANEOUS REVENUE 466,835 931,801 175,170 459,670 TOTAL GENERAL FUND REVENUES 48,040,151 53,437,326 55,707,180 55,264,337 16
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17 Fiscal Year 2024‐2025
General Fund Expenditures
18
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19 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 C ommunity Services/Cultural Arts, Special Events, and School‐Based Activities.
Interviewed applicants for the City’s various Commissions and Committees and made new appointments and reappointments.
Allocated over $50,000 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. Adopted labor agreements resulting in a four‐year MOU with all bargaining units. Participated on various local and regional boards advocating for local control and fiscal responsibility. Continued to establish policies and provide direction to staff safeguarding the City of Laguna Niguel’s mission, vision, and values.
Completed appointments for two Council Members. Evaluated applications and conducted interviews. Conducted annual Strategic Planning workshop and adopted strategies to ensure progress towards completion of the City’s six key goal areas.
Adopted an Ordinance amending the Laguna Niguel municipal code, establishing regulations relating to electric bicycles.
Introduced the CARE Initiative, a program to bring awareness and assistance to local nonprofits. Adopted a balanced Operating Budget for fiscal year 2023‐2024. Hosted bi‐annual HOA Outreach Meetings, sharing information, and providing resources to HOA Boards and Property Managers
Veterans Day ceremony was held at Sea Country Senior Center. Introduced the Laguna Niguel Beacon, a quarterly newsletter for residents, “Shining a Light on City Progress”. Hosted the Laguna Niguel Sea Country Festival.
Co‐hosted the Mayor’s State of the City Event at the Crown Vall ey Community Center, bringing together county and community leaders.
Hosted a “Social Media for Teens” Town Hall Event educating the public on the possible dangers of Social Media.
Solicited Community Feedback for General Plan and Strategic Plan updates. $1.8 million surplus appropriated to La Paz Road repairs. Hosted Arbor Day Celebration and Demonstration Garden Ribbon Cutting. Updated all City Council policies.
20 Council Member
(Mayor)
Council Member
(Mayor Pro Tem)
Council Member
Council Member
Council Member
Management Analyst (.5)
21 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐01‐4000 SALARIES ‐ FULL‐TIME 49,504 52,868 53,421 55,883 100‐01‐4010 COUNCIL COMPENSATION/STIPEND 24,000 22,000 24,000 24,000 100‐01‐4030 RETIREMENT 6,715 6,721 5,545 5,785 100‐01‐4031 EMPLOYEE INSURANCE BENEFITS 13,546 13,260 14,328 14,436 100‐01‐4032 DISABILITY INSURANCE 299 305 314 322 100‐01‐4034 PAYROLL TAXES 2,629 2,649 2,611 2,646 100‐01‐5040 CLOTHING & PERSONNEL SUPPLIES 80 3,511 1,250 2,000 100‐01‐5060 COMMUNITY ORGANIZATION GRANTS 62,146 79,565 75,000 75,000 100‐01‐5185 MEDIA OUTREACH 43,532 112,561 50,000 65,000 100‐01‐5440 MEMBERSHIPS & DUES 57,259 63,442 68,500 69,000 100‐01‐5460 OPERATIONAL SUPPLIES 915 1,091 500 500 100‐01‐5500 PRINTING & MAILING 5,620 14,731 27,000 8,000 100‐01‐5720 TRAINING, MEETINGS & CONFERENCES 17,514 36,516 25,000 25,000 100‐01‐5750 MILITARY SUPPORT 2,723 1,997 4,000 4,000 100‐01‐7250 FURNITURE & EQUIPMENT 2,261 ‐ 500 500 TOTALS 288,743 411,217 351,969 352,072 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 96,693 97,803 100,219 103,072 MATERIALS, SUPPLIES, & SERVICES 192,050 313,414 251,750 249,000 TOTALS 288,743 411,217 351,969 352,072 City of Laguna Niguel
General Fund Expenditure ‐ City Council
For Fiscal Year 2024‐2025
22 Account Description Total
01‐5040 CLOTHING AND PERSONNEL SUPPLIES 2,000
‐ 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 65,000
Increase this year due to increases in Citywide outreach efforts ‐ 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 69,000
‐ Memberships and dues related to the Association of California Cities, 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 8,000
Decrease this year due to Strategic Plan Resident Survey from prior year ‐ 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 2024‐2025
23 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 Counci l decisions on time and within budget. The Administration Department works directly with the Finance Department to ensure the continued financial health of the City by developing a recommended Operating Budget and Capital Improvement Program.
The Administration Department directs, coordinates, and administers the overall operations of the City, and ensures that departments run efficiently and effectively. The departme nt is also responsible for maintaining effective communications with the community, employees, organizations, city governments, the region, state, and nation.
Prior Year Accomplishments
Continued enhancement and increased use of City’s social media platforms, website, and mobile app. Surpassed 9,800 Facebook Followers; ranking the City 3rd out of 20 Orange County Cities with a population under 70,000.
Reengaged in the emergency mass notification tool, Nixle, and increased the number of subscribers by 1,491, resulting in a total of 9,580 subscribers.
Homelessness Outreach and Diversion Services through the City’s Partnership with Mercy House: 42 clients served; 64 services provided; 2 clients moved from the streets to housing, shelter or institutional care. Submitted letters of support/opposition for 17 bills, in line with the City’s adopted legislative platform. Continually recommended policy for City Council consideration. Obtained over $150,000 in CalRecycle Grant Funding for Organic Recycling Implementation. Conducted Citywide Cart Exchange ensuring 100% compliance in state mandated organic recycling requirements.
Oversaw 12 successful full‐time recruitments, 12 successful part‐time recruitments and processed 2 retirements.
Continued the City’s overall wellness program which includes 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 trainings for City employees. Awarded the City Manager’s Leadership Award on a quarterly basi s and introduced employee of the year award voted on by peers.
Held 14 employee engagement activities.
Hosted onsite Open Enrollment Benefits Fair.
Activated the City’s Emergency Operations Center (EOC) in respo nse to the Niguel Fire and Tropical Storm Hilary, ensuring the community’s safety.
Received FEMA approval for the updated Local Hazard Mitigation Plan. 24 City Manager
Assistant City Manager
Management Assistant
Human Resources Manager
Management Analyst (.5)
Deputy City Clerk
City Clerk
Management Analyst (2)
(Communications) (Human Services)
25 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐02‐4000 SALARIES ‐ FULL‐TIME 749,526 796,174 894,703 1,052,522 100‐02‐4002 SALARIES ‐ PART‐TIME 52,974 69,460 46,800 46,800 100‐02‐4003 SALARIES ‐ OVER‐TIME 1,467 896 1,000 1,000 100‐02‐4030 RETIREMENT 60,373 62,316 76,835 89,834 100‐02‐4031 EMPLOYEE INSURANCE BENEFITS 79,537 97,662 108,180 133,830 100‐02‐4032 DISABILITY INSURANCE 4,329 4,482 5,237 6,190 100‐02‐4034 PAYROLL TAXES 12,310 13,335 13,666 15,955 100‐02‐4035 OTHER EMPLOYEE BENEFITS 25,885 29,506 29,700 32,700 100‐02‐5040 CLOTHING & PERSONNEL SUPPLIES 534 2,029 1,000 1,000 100‐02‐5080 COMPUTER SOFTWARE 3,541 4,038 5,000 15,000 100‐02‐5125 EDUCATIONAL REIMBURSEMENT PROGRAM 1,193 12,250 10,000 10,000 100‐02‐5140 EMPLOYEE RECOGNITION PROGRAM 6,726 14,067 20,000 20,000 100‐02‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 1,000 ‐ 100‐02‐5440 MEMBERSHIPS & DUES 22,214 22,827 25,000 25,000 100‐02‐5460 OPERATIONAL SUPPLIES 3,891 4,044 7,500 7,500 100‐02‐5500 PRINTING & MAILING 3,068 2,622 13,250 3,250 100‐02‐5610 EMPLOYMENT SERVICES 43,614 18,885 15,000 15,000 100‐02‐5640 RESOURCE MATERIALS 999 477 1,300 800 100‐02‐5660 SPECIAL EVENTS 25,062 29,234 15,000 15,000 100‐02‐5720 TR AINING, ME
ETINGS & CONFERENCES 23,028 18,858 25,000 25,000 100‐02‐6350 INTERNET/WEBSITE 26,462 28,989 31,000 33,000 100‐02‐6425 LAGUNA NIGUEL LIBRARY SUPPORT 18,504 29,146 30,000 30,000 100‐02‐6675 PERSONNEL CONSULTANTS 37,053 51,460 48,500 56,000 100‐02‐6725 PROFESSIONAL SERVICES‐OTHER 13,543 23,840 27,500 30,000 100‐02‐6775 LNCC BUSINESS AND COMMUNITY DIRECTORY 24,000 24,000 24,000 24,000 100‐02‐6780 LNCC SHOP LAGUNA NIGUEL 5,000 10,000 10,000 10,000 100‐02‐7250 FURNITURE & EQUIPMENT 700 11,543 7,200 6,000 TOTALS 1,245,533 1,382,140 1,493,371 1,705,381 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 986,401 1,073,831 1,176,121 1,378,831 MATERIALS, SUPPLIES, & SERVICES 259,132 308,309 317,250 326,550 TOTALS 1,245,533 1,382,140 1,493,371 1,705,381 City of Laguna Niguel
General Fund Expenditure ‐ Administration
For Fiscal Year 2024‐2025
26 Account Description Total
02‐5040 CLOTHING & PERSONNEL SUPPLIES 1,000
‐ Various City apparel, such as jackets and shirts
02‐5080 COMPUTER SOFTWARE 15,000
Increase due to addition of pilot AI software
‐ 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 02‐5440 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
Decrease due to outreach for General Plan and Strategic Plan from prior year ‐ 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 800
‐ 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 2024‐2025
27 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, ICMA annual conference, League of California Cities conference, League of California Cities City Managers conference, etc. 02‐6350 INTERNET/WEB SITE 33,000
‐ 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 56,000
‐ Professional services related to personnel matter, including Federal COBRA law, investigations, labor relations, and specialty legal services 02‐6725 PROFESSIONAL SERVICES‐OTHER 30,000
‐ Special projects, studies, implementation of City Council initiatives, disaster recovery implementation services, website ADA compliance monitoring, 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 6,000
‐ Costs associated with the purchase and replacement of furniture and equipment 28
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29 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 th e municipal government upon which the City Council, all City departments, and the general public rely for information regarding the operations and legislative history of the City.
Prior Year Accomplishments
Administered the appointment of (2) new City Council Members. 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. Completed the Implementation of VoteLynx meeting vote system. Completed the implementation of NetFile, online filing system for Campaign Filing Disclosures and Statements of Economic Interests.
Fulfilled over 320 Public Records requests.
Administered the requirements of the Political Reform Act related to campaign disclosure documents, Form 700 Statement of Economic Interest filings, AB1234 Ethics Training, and Harassment Training. Completed recruitment for vacancies on City Commissions and Committees. Updated the Maddy List.
Administered oath to new Commission and Committee members. Assured compliance with records retention practices at all on‐site and off‐site facilities. Assured compliance with all required training for elected and appointed officials. Engaged in Phase 1 of the Comprehensive Municipal Code Update. Hosted (2) Vote Centers for the Presidential Primary Election.
30 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐03‐4000 SALARIES ‐ FULL‐TIME 177,276 200,081 210,499 229,091 100‐03‐4002 SALARIES ‐ PART‐TIME 32,635 6,605 ‐ ‐ 100‐03‐4003 SALARIES ‐ OVER‐TIME 1,493 603 1,000 1,000 100‐03‐4020 TEMPORARY HELP 3,337 ‐ ‐ ‐ 100‐03‐4030 RETIREMENT 10,842 15,757 25,769 27,431 100‐03‐4031 EMPLOYEE INSURANCE BENEFITS 15,718 30,259 31,320 31,536 100‐03‐4032 DISABILITY INSURANCE 652 1,095 1,274 1,346 100‐03‐4034 PAYROLL TAXES 5,244 3,448 3,067 3,336 100‐03‐4035 OTHER EMPLOYEE BENEFITS 21,260 3,160 ‐ ‐ 100‐03‐5080 COMPUTER SOFTWARE 144 ‐ 5,500 5,500 100‐03‐5130 ELECTIONS ‐ 73,276 ‐ 73,000 100‐03‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 3,312 3,689 5,000 ‐ 100‐03‐5440 MEMBERSHIPS & DUES 1,293 795 2,000 1,700 100‐03‐5445 MUNICIPAL CODE 8,125 7,400 40,000 10,000 100‐03‐5460 OPERATIONAL SUPPLIES 1,482 ‐ ‐ ‐ 100‐03‐5479 PLAQUES/PRESENTATION SUPPLIES 1,389 1,477 3,000 2,500 100‐03‐5500 PRINTING & MAILING 1,308 383 1,200 1,200 100‐03‐5550 PUBLIC NOTICES 10,293 21,004 15,000 22,500 100‐03‐5580 RECORDS MANAGEMENT 123,179 77,020 78,000 83,000 100‐03‐
5640 RESOURCE MATERIALS 237 33 500 500 100‐03‐5720 TRAINING, MEETINGS & CONFERENCES 2,862 6,258 6,300 6,800 100‐03‐6450 LEGAL SERVICES ‐ ‐ 45,500 31,500 100‐03‐7250 FURNITURE & EQUIPMENT 227 ‐ ‐ ‐ TOTALS 422,308 452,343 474,929 531,940 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 268,457 261,008 272,929 293,740 MATERIALS, SUPPLIES, & SERVICES 153,851 191,335 202,000 238,200 TOTALS 422,308 452,343 474,929 531,940 City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2024‐2025
31 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 03‐5130 ELECTIONS 73,000
‐ November 2024 elections
03‐5440 MEMBERSHIP & DUES 1,700
‐ Association of Records Managers & Administrators (ARMA), City Clerk's Association of California (CCAC), International Institute of Municipal Clerks (IIMC) 03‐5445 MUNICIPAL CODE 10,000
Decrease due to municipal code update from prior year
‐ Annual fee for municipal code updates on the website or codification services 03‐5479 PLAQUES/PRESENTATION SUPPLIES 2,500
‐ 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 22,500
‐ Printing of legal notices
03‐5580 RECORDS MANAGEMENT 83,000
‐ 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 6,800
‐ City Clerk's Association of California conference, New Law and Election seminar 03‐6450 LEGAL SERVICES 31,500
‐ Legal services for review of comprehensive Municipal Code update City of Laguna Niguel
General Fund Expenditure ‐ City Clerk
For Fiscal Year 2024‐2025
32
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33 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
On‐boarded new contract legal department and workflow systems. Review of City’s contract templates and systemization of legal exceptions review. Review of City's Sixth Cycle Housing Element of the City's Gene ral Plan and participation in re‐submittal to the State.
Legal assessment of voting rights claim and oversight of City’s conversion to voting districts. Drafted various Municipal Code provisions, including enactments for non‐commercial signage, e‐bikes, and Objective Development Standards.
Legal review and development of emergency contract delivery system for La Paz Road repair. Virtual Brown Act Training class for new Commission and Committee Members. Researched and drafted various staff reports, analysis, and Ordinances on legal and policy issues involving the City.
Successfully resolved various claims and disputes relating to housing and zoning laws. Oversaw issuance of all Code Enforcement Cease and Desist letters; filed one abatement action.
34 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐04‐6450 LEGAL SERVICES 497,452 547,333 425,000 450,000 TOTALS 497,452 547,333 425,000 450,000 SUMMARY BY FUNCTION:
SALARIES & BENEFITS ‐ ‐ ‐ ‐ MATERIALS, SUPPLIES, & SERVICES 497,452 547,333 425,000 450,000 TOTALS 497,452 547,333 425,000 450,000 City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2024‐2025
35 Account Description Total
04‐6450 LEGAL SERVICES 450,000
‐ Costs associated with legal services provided by the City Attorney's Office City of Laguna Niguel
General Fund Expenditure ‐ City Attorney
For Fiscal Year 2024‐2025
36
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37 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 maintainin g custody and investment management of all City funds in accordance with State law and the City Investment Policy.
Prior Year Accomplishments
Revised Investment Income strategy, increasing expected investment income budget by 494%. Prepared a balanced budget for Fiscal Year 2024‐25.
Received first Government Finance Officers Association (GFOA) Award for Fiscal Year 2023‐2024 Operating and Capital Budget.
Ended Fiscal Year 2022‐2023 with a General Fund surplus of $1.8 million. Produced a “clean” financial audit for fiscal year ended June 30, 2023, with no audit findings. Produced a “clean” compliance audit over federal grants received for fiscal year ended June 30, 2023, with no audit findings.
Received GFOA Award for Annual Comprehensive Financial Report for fiscal year June 30, 2022, for the 23rd consecutive year.
Completed on‐boarding and transition for three new employees, including the Finance Manager. Reviewed City contracts and ensured compliance with the City’s Purchasing Policy. Updated and revised City’s primary financial policies: Financial Reserves, Investment, and Purchasing. Increased volume of virtual payments to vendors.
Captured additional credit card rebates via virtual payments. Implemented various cost‐saving measures via early payment discounts:
a. Credit Card payments.
b. OC Sherrif early payment.
c. OCTA SMP Program.
38 Finance Director
Investment, Banking & Audit
Committee
Purchasing Manager
Finance Manager
Senior Account Clerk (2)
Accountant
39 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐05‐4000 SALARIES ‐ FULL‐TIME 614,785 702,261 704,746 634,967 100‐05‐4002 SALARIES ‐ PART‐TIME 890 ‐ ‐ 80,000 100‐05‐4030 RETIREMENT 71,360 74,425 81,419 76,975 100‐05‐4031 EMPLOYEE INSURANCE BENEFITS 90,703 104,799 110,076 112,620 100‐05‐4032 DISABILITY INSURANCE 3,435 3,741 4,295 3,997 100‐05‐4034 PAYROLL TAXES 9,397 10,670 10,219 9,787 100‐05‐4035 OTHER EMPLOYEE BENEFITS 5,700 11,686 5,700 5,700 100‐05‐5007 BANK/NSF CHARGES 3,528 1,074 1,000 8,400 100‐05‐5040 CLOTHING & PERSONNEL SUPPLIES 312 559 ‐ 1,500 100‐05‐5045 COMMITTEE/COMMI SSION STIPENDS 750 350 1,000 1,000 100‐05‐5230 INTEGRATED ACCOUNTING SYSTEMS 51,081 53,209 55,000 57,900 100‐05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ 602 1,000 ‐ 100‐05‐5440 MEMBERSHIPS & DUES 1,315 1,299 2,000 2,000 100‐05‐5460 OPERATIONAL SUPPLIES 3,678 2,468 5,000 5,000 100‐05‐5470 PAYROLL PROCESSING 59,918 71,037 68,000 73,500 100‐05‐5500 PRINTING & MAILING 512 1,933 500 500 100‐05‐5640 RESOURCE MATERIALS 4,155 4,503 5,000 5,500 100‐05‐5645 SAFEKEEPING SERVICES 7,714 8,019 10,000 11,500 100‐05‐5720 TRAINING, MEETINGS & CONFERENCES 2,411 1,164 7,000 4,000 100‐05‐6300 INDEPE NDE
NT AUDIT 43,503 34,295 46,586 52,500 100‐05‐6550 MANDATED CLAIMS 6,500 7,000 9,000 8,000 100‐05‐6725 PROFESSIONAL SERVICES‐OTHER 46,883 31,359 50,000 63,500 100‐05‐7250 FURNITURE & EQUIPMENT 119 ‐ 1,000 750 TOTALS 1,028,649 1,126,453 1,178,541 1,219,596 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 796,270 907,582 916,455 924,046 MATERIALS, SUPPLIES, & SERVICES 232,379 218,871 262,086 295,550 TOTALS 1,028,649 1,126,453 1,178,541 1,219,596 City of Laguna Niguel
General Fund Expenditure ‐ Finance
For Fiscal Year 2024‐2025
40 Account Description Total
05‐5007 BANK/NSF CHARGES 8,400
Increase due to fees associated with Sweep Bank account option ‐ Miscellaneous bank fees and charges
05‐5040 CLOTHING & PERSONNEL SUPPLIES 1,500
‐ Various City apparel, such as jackets and shirts
05‐5045 COMMITTEE/COMMISSION STIPENDS 1,000
‐ Investment, Banking & Audit Committee stipends
05‐5230 INTEGRATED ACCOUNTING SYSTEMS 57,900
‐ Tyler Technologies' Incode accounting system support and maintenance 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 73,500
‐ ADP payroll processing service and support
05‐5500 PRINTING & MAILING 500
‐ Printing and mailing of Finance‐related documents
05‐5640 RESOURCE MATERIALS 5,500
‐ Bauer Financial bank rating and monitoring reports, reports related to preparing the Annual Comprehensive Financial Report, publications, updates 05‐5645 SAFEKEEPING SERVICES 11,500
‐ Quarterly brokerage fee for US Bank's safekeeping service 05‐5720 TRAVEL, MEETINGS & CONFERENCES 4,000
‐ 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 2024‐2025
41 05‐6300 INDEPENDENT AUDIT 52,500
‐ Costs for Independent Auditors to perform annual audit and prepare reports 05‐6550 MANDATED CLAIMS 8,000
‐ Costs for consultant to prepare State mandated claims package 05‐6725 PROFESSIONAL SERVICES‐OTHER 63,500
Increase due to new consultants for property taxes and pension outlook tool ‐ Tax services, actuarial work
05‐7250 FURNITURE & EQUIPMENT 750
‐ Purchase and replacement of furniture and equipment
42
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43 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 b y all departments, postage, and property tax administration fees paid to the County of Orange.
44 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Non‐departmental
100‐06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIAB 684,257 5,596,288 417,359 584,350 100‐06‐5020 BUILDING SUPPLIES 10,384 10,721 13,478 13,478 100‐06‐5100 CONTINGENCIES ‐ ‐ 389, 555 350,000 100‐06‐5220 INSURANCE 858,409 872,904 875,000 845,000 100‐06‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 19,726 19,556 25,000 ‐ 100‐06‐5440 MEMBERSHIPS & DUES 3,719 3,600 7,200 7,200 100‐06‐5460 OPERATIONAL SUPPLIES 8,775 4,125 10,000 10,000 100‐06‐5500 PRINTING & MAILING 11,298 14,196 13,000 13,000 100‐06‐5530 PROPERTY TAX ADMIN FEES 110,010 110,717 115,000 115,000 100‐06‐5640 RESOURCE MATERIALS ‐ 85 1,000 500 100‐06‐6725 PROFESSIONAL SERVICES ‐ ‐ ‐ 101, 686 100‐06‐7600 CAPITAL CONTINGENCY ‐ ‐ ‐ 150, 000 Subtotal for Non‐departmental 1,706,578 6,632,192 1,866,592 2,190,214 Information Technology
100‐08‐5050 COMMUNICATIONS 169,366 199,806 225,000 236,250 100‐08‐5080 COMPUTER SOFTWARE 126,944 145,995 123,618 152,390 100‐08‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ ‐ 52,500 100‐08‐5460 OPERATIONAL SUPPLIES 12,387 10,790 10,000 5,000 100‐08‐6375 LAN TECHNICAL SUPPORT 357,504 493,100 492,000 492,000 100‐08‐6725 PROFESSI ON
AL SERVICES‐OTHER 52,869 61,373 39,000 18,000 100‐08‐7225 NETWORK COMPUTER EQUIPMENT 28,856 49,615 45,441 54,600 100‐08‐7250 FURNITURE & EQUIPMENT 56,275 14,970 6,000 3,000 100‐08‐7300 CELL PHONE EQUIPMENT 4,774 ‐ ‐ ‐ Subtotal for Information Technology 808,975 975,649 941,059 1,013,740 TOTALS 2,515,553 7,607,841 2,807,651 3,203,954 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 684,257 5,596,288 417,359 584,350 MATERIALS, SUPPLIES, & SERVICES 1,831,296 2,011,553 2,390,292 2,619,604 TOTALS 2,515,553 7,607,841 2,807,651 3,203,954 City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2024‐2025
45 Account Description Total
06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIABILITY PAYMENT 584,350 ‐ 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 845,000
‐ 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
06‐5440 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 500
‐ Miscellaneous subscriptions, newspapers, magazines
City of Laguna Niguel
General Fund Expenditure ‐ Non‐departmental & I.T.
For Fiscal Year 2024‐2025
46 06‐6725 PROFESSIONAL SERVICES ‐ OTHER 101,686
Increase due to grant consultant and consulting for environmental services ‐ Professional services for special projects
08‐5050 COMMUNICATIONS 236,250
‐ 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 152,390
‐ Barracuda email spam filter, cybersecurity/ransomware software, DocuSign, GoToMyPC software, Microsoft 365 subscription SSL certificates, domain registration, backup solutions, ZOOM video conferencing platform, ESRI 08‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 52,500
‐ Maintenance of printers and other office equipment
08‐5460 OPERATIONAL SUPPLIES 5,000
‐ 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 18,000
‐ Professional services for special projects
08‐7225 NETWORK COMPUTER EQUIPMENT 54,600
‐ Servers, network switches, network hardware
08‐7250 FURNITURE & EQUIPMENT 3,000
‐ Computers, monitors, tablets, printers, furniture
47 PUBLIC SAFETY DEPARTMENT
Description
The Public Safety function includes the Police Services and Eme rgency 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 provided by contract with OCSD. 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 Fir e 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 p ost positions and an average of 36 employees. There are approximately 4,400 calls for service every year, with emergency medical services comprising about 75%.
Prior Year Accomplishments
Created the Business Enhancement Team (BET) and promoted the You Are Not Alone (YANA) program. PACT volunteers logged over 6,100 hours serving the City’s residents. Received the following awards:
Mothers Against Drunk Driving (MADD) Award for DUI Enforcement Medal of Valor for Merit
Medal of Valor for Lifesaving
Medal of Valor for Courage
Developed large‐scale safety plans and presence for various City‐sponsored events. Conducted a twelve‐week Citizen’s Academy.
Conducted a 24‐hour Community Emergency Response Team (CERT) training. Implemented the monthly Chief’s Brief and Monthly Message videos to increase communication with the community.
Continued to host and engage in various community education forums, including Neighborhood Watch, Stop the Bleed, car seat installation, Emergency Preparedness, and numerous crime prevention presentations. Increased followers on social media platforms to over 10,000 across all platforms. Worked with Laguna Niguel students, staff and community members via Red Ribbon week, e‐bike education and registration, carnival and holiday events, and National Walk to School Day.
48 Law Enforcement Contract
Orange County Sheriff’s Department
49 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Police Services
100‐10‐4000 SALARIES ‐ FULL‐TIME 60,650 66,578 65,835 ‐ 100‐10‐4003 SALARIES ‐ OVER‐TIME 1,718 4,078 2,200 ‐ 100‐10‐4030 RETIREMENT 6,422 6,647 6,998 ‐ 100‐10‐4031 EMPLOYEE INSURANCE BENEFITS 5,748 8,281 7,800 ‐ 100‐10‐4032 DISABILITY INSURANCE 389 409 396 ‐ 100‐10‐4034 PAYROLL TAXES 1,006 1,139 987 ‐ 100‐10‐5008 BIOHAZARD CLEANUP 832 1,927 3,000 2,000 100‐10‐5020 BUILDING SUPPLIES 16,592 23,076 15,000 12,500 100‐10‐5040 CLOTHING & PER SONNEL SUPPLIES 18,594 46,935 25,000 15,160 100‐10‐5080 COMPUTER SOFTWARE 83 280 1,000 300 100‐10‐5105 COUNTY AUTOMATE D ID SYSTEM 28,116 34,782 30,000 23,127 100‐10‐5160 FIRST AID SUPPLIES 10 478 ‐ 100‐10‐5260 LN CITIZENS POLICE ACADEMY 3,050 7,206 4,500 6,000 100‐10‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 7,588 8,894 8,000 8,000 100‐10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMENT 38,653 46,939 45,821 53,011 100‐10‐5440 MEMBERSHIPS & DUES 458 548 1,000 200 100‐10‐5450 NEIGHBORHOOD WAT CH/CRIME PREVENT. 3,632 5,674 12,500 7,500 100‐10‐5460 OPERATIONAL SUPPLIES 11,303 11,611 12,500 8,200 100‐10‐5465 PARKING CITATION SURCHARGE 59,065 65,660 45,000 45,000 100‐10‐5490 POLICE
AUXILLIARY CITIZEN TEAM 18,306 21,188 15,000 15,000 100‐10‐5500 PRINTING & MAILING 7,800 9,753 10,000 5,000 100‐10‐5640 RESOURCE MATERIALS 417 134 500 300 100‐10‐5656 SHREDDING SERVICES 29,280 16,421 8,000 8,000 100‐10‐5660 SPECIAL EVENTS ‐ ‐ 7,500 ‐ 100‐10‐5720 TRAINING, MEETINGS & CONFERENCES 17,625 21,145 20,000 10,000 100‐10‐5844 YOUTH SAFETY PROGRAM/DRUG AWARE. 8,935 10,767 13,000 13,000 100‐10‐6140 CONTRACTED SERVICES ‐ OTHER 45,750 43,050 48,000 44,000 100‐10‐6625 ORANGE COUNTY SH ERIFF CONTRACT 15,394,033 15,853,268 17,950,000 18,298,533 100‐10‐6825 TRAUMA INTERVENTION PROGRAM 7,780 7,780 7,780 8,014 100‐10‐7250 FURNITURE & EQUIPMENT 17,556 5,184 14,270 10,000 100‐10‐7425 PUBLIC SAFETY EQUIPMENT 40,358 13,495 13,000 10,000 Subtotal for Police Services 15,851,749 16,343,327 18,394,587 18,602,845 City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2024‐2025
50 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Emergency Preparedness
100‐12‐4000 SALARIES ‐ FULL‐TIME 99,009 107,874 104,845 ‐ 100‐12‐4002 SALARIES ‐ PART‐TIME ‐ 6,883 ‐ ‐ 100‐12‐4003 SALARIES ‐ OVER‐TIME ‐ 73 ‐ ‐ 100‐12‐4030 RETIREMENT 10,484 10,463 11,091 ‐ 100‐12‐4031 EMPLOYEE INSURANCE BENEFITS 9,321 10,535 10,692 ‐ 100‐12‐4032 DISABILITY INSURANCE 590 610 628 ‐ 100‐12‐4034 PAYROLL TAXES 1,460 2,101 1,520 ‐ 100‐12‐5040 CLOTHING & PERSONNEL SUPPLIES 472 1,121 500 ‐ 100‐12‐5050 COMMUNICATIONS ‐ ‐ ‐ ‐ 100‐12‐5135 EMERGENCY & DISASTER SUPPLIES 77,210 57,228 21,000 500 100‐12‐5440 MEMBERSHIPS & DUES 298 331 300 10,000 100‐12‐5500 PRINTING & MAILING ‐ 75 ‐ 300 100‐12‐5720 TRAINING, MEETINGS & CONFERENCES 1,440 1,674 1,800 100 100‐12‐6725 PROFESSIONAL SERVICES‐OTHER 7,980 63,970 ‐ 3,000 Subtotal for Emergency Preparedness 208,264 262,938 152,376 13,900 TOTALS 16,060,013 16,606,265 18,546,963 18,616,745 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 196,797 225,671 212,992 ‐ MATERIALS, SUPPLIES, & SERVICES 15,863,216 16,380,594 18,333,971 18,616,745 TOTALS 16,060,013 16,606,265 18,546,963 18,616,745 51 Account Description Total
10‐5008 BIOHAZARD CLEANUP 2,000
‐ Supplies for the remediation and clean‐up of biohazard situations 10‐5020 BUILDING SUPPLIES 12,500
‐ Cleaning supplies, volunteer snacks, coffee and drinking water 10‐5040 CLOTHING & PERSONNEL SUPPLIES 15,160
‐ Uniforms and personnel supplies
10‐5080 COMPUTER SOFTWARE 300
‐ Computer software subscriptions
10‐5105 COUNTY AUTOMATED ID SYSTEM 23,127
‐ Automated Fingerprint ID System
10‐5260 LN CITIZENS POLICE ACADEMY 6,000
‐ Uniforms, food and office supplies
10‐5350 MAINTENANCE ‐ 800 MHZ EQUIPMENT 53,011
‐ Allocated cost from County‐wide 800 MHZ and communications maintenance 10‐5440 MEMBERSHIP & DUES 200
‐ Various Public Safety memberships & dues
10‐5450 NEIGHBORHOOD WATCH/CRIME PREVENTION 7,500
‐ Printing and mailing for Laguna Niguel News, and promotional items 10‐5460 OPERATIONAL SUPPLIES 8,200
‐ 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 10‐5490 POLICE AUXILLIARY CITIZEN TEAM (PACT) 15,000
‐ PACT uniforms, PACT events and promotional items
City of Laguna Niguel
General Fund Expenditure ‐ Public Safety
For Fiscal Year 2024‐2025
52 10‐5500 PRINTING & MAILING 5,000
‐ Printing of business cards, name tags and plates, postage 10‐5640 RESOURCE MATERIALS 300
‐ Reference books
10‐5656 SHREDDING SERVICES 8,000
‐ Shredding services
10‐5720 TRAINING, MEETINGS & CONFERENCES 10,000
‐ 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 44,000
‐ Orange County Taxi Administration Program (OCTAP), FLOCK camera system 10‐6625 ORANGE COUNTY SHERIFF CONTRACT 18,298,533
Increase due to MOU increases negotiated by the County
‐ Police services contract with Orange County Sheriff ($190,000 of this contract is paid by SLES Fund [Account 255‐10‐6625])
10‐6825 TRAUMA INTERVENTION PROGRAM (TIP) 8,014
‐ Agency fees for TIP
10‐7250 FURNITURE & EQUIPMENT 10,000
‐ Purchase/replacement of furniture and equipment
10‐7425 PUBLIC SAFETY EQUIPMENT 10,000
‐ Equipment specifically related to Public Safety operations 12‐5135 EMERGENCY & DISASTER SUPPLIES 500
‐ Emergency response recovery, equipment, uniforms, supplies 12‐5440 MEMBERSHIP & DUES 10,000
Increase due to consolidation of trainings line and additional equipment for CERT and ACS volunteer programs
‐ International Association of Emergency Managers membership, California Emergency Services Association membership
53 COMMUNITY DEVELOPMENT DEPARTMENT
Description
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
Opening of new residential developments: Blu II, Watermark Laguna Niguel. Construction of South Forbes Multi‐Family Residential underway. Continued coordination of Coastal Fire Rebuild Effort. Conclusion of the Chet Holifield Federal Building Section 106 Process. Approval of The Village Shopping Center Remodel Entitlements. Approval of Griffin Senior Living/Grace Church Addition Entitlements. Approval of Chick‐fil‐A Drive Thru Expansion Entitlements. Completion of General Plan Update Community Engagement Activities. Completion of General Plan Update Vision Plan (June 2024). Certification of 2021‐2029 Housing Element.
Adoption of Objective Development & Design Standards Manual. Adoption of 2024‐2025 CDBG Action Plan.
Adoption of State‐Mandated Housing Code Amendments.
Adoption of EV Charging Ordinance.
Completion of Grading Manual Update.
Initial Roll Out of Enterprise Permitting and Licensing (EPL) Software. Launch of EPL Customer Service Request Portal.
Distribution of Weekly Economic Development Newsletter. Distribution of Quarterly HOA Newsletter.
Completion of the following annual programs: CDBG, PLHA, Featur ed Business, SCORE, HOA Outreach and Education, Housing, Weed Abatement and Water Quality Inspection. 250 planning discretionary and ministerial applications in process/completed. 3,500 construction and grading permits issued, and 14,000 building inspections conducted. 550 code compliance investigations closed.
Administration of leases for wireless telecommunications facili ties within the public right‐of‐way and City parks, generating over $395,000 in annual City revenue. 54 Community Development
Director
Planning Commission
Deputy Community Development Director
Senior Planner
Management Analyst
Planning Technician/Assistant Planner (2)
Planning Manager
Senior Planner (2)
Code Compliance Inspector
Senior Code Compliance Inspector
Associate Planner
55 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Community Development Administration
100‐20‐4000 SALARIES ‐ FULL‐TIME 298,606 266,864 479,226 512,007 100‐20‐4002 SALARIES ‐ PART‐TIME 125,683 128,721 177,439 165,348 100‐20‐4003 SALARIES ‐ OVER‐TIME 3,457 2,289 2,000 ‐ 100‐20‐4020 TEMPORARY HELP ‐ 13,460 2,000 ‐ 100‐20‐4030 RETIREMENT 34,660 34,577 82,627 85,718 100‐20‐4031 EMPLOYEE INSURANCE BENEFITS 40,401 45,363 78,969 79,539 100‐20‐4032 DISABILITY INSURANCE 1,352 1,476 2,811 2,955 100‐20‐4034 PAYROLL TAXES 8,225 8,339 9,551 9,851 100‐20‐4035 OTHER EMPLOYEE BENEFITS 5,700 5,700 5,700 5,700 100‐20‐5007 BANK/NSF CHARGES 39,350 4,432 6,500 ‐ 100‐20‐5020 BUILDING SUPPLIES 2,064 2,875 5,618 5,568 100‐20‐5040 CLOTHING & PERSONNEL SUPPLIES 950 4,146 3,922 4,079 100‐20‐5080 COMPUTER SOFTWARE 111,774 87,042 405,737 201,135 100‐20‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 15,715 17,411 21,520 10,241 100‐20‐5440 MEMBERSHIPS & DUES 4,502 4,213 6,581 7,206 100‐20‐5460 OPERATIONAL SUPPLIES 17,567 13,012 22,260 19,249 100‐20‐5500 PRINTING & MAILING 12,003 8,104 10,070 8,710 100‐20‐5550 PUBLIC NOTICES ‐ ‐ 20,000 10,792 100‐20‐5640 RESOURCE MATERIALS 538 1,851 1,700 1,768 100‐20‐5720
TRAINING, MEETINGS & CONFERENCES 8,243 20,008 22,794 22,000 100‐20‐7250 FURNITURE & EQUIPMENT 27,623 1,389 40,388 6,540 Subtotal for CDD Administration 758,413 671,272 1,407,413 1,158,406 Planning
100‐21‐4000 SALARIES ‐ FULL‐TIME 670,412 804,868 782,792 815,925 100‐21‐4030 RETIREMENT 74,493 84,426 96,534 101,971 100‐21‐4031 EMPLOYEE INSURANCE BENEFITS 83,507 119,260 126,324 126,624 100‐21‐4032 DISABILITY INSURANCE 3,581 4,322 4,700 4,845 100‐21‐4034 PAYROLL TAXES 10,166 12,019 11,350 11,831 100‐21‐5040 CLOTHING & PERSONNEL SUPPLIES 401 ‐ ‐ ‐ 100‐21‐5045 COMMITTEE/COMMISSION STIPENDS 1,600 2,650 6,500 6,500 100‐21‐5550 PUBLIC NOTICES 20,822 11,719 ‐ ‐ 100‐21‐6700 ENTITLEMENT PROF SVS ‐ REIMBURSABLE 608,665 256,212 165,000 94,500 100‐21‐6702 POST‐ENTITLEMENT PROF. SVS ‐ REIMBURS. ‐ ‐ 18,500 30,800 100‐21‐6705 PLANNING PROF SVS ‐ NON‐REIMBURSABLE 576,933 197,785 497,500 515,500 100‐21‐6715 GENERAL PLAN UPDATE 198,940 204,413 721,647 512,856 Subtotal for Planning 2,249,520 1,697,674 2,430,847 2,221,352 Building and Safety/Grading
100‐22‐5040 CLOTHING & PERSONNEL SUPPLIES 146 ‐ ‐ ‐ 100‐22‐6025 BUILDING & SAFETY PROF. SVCS ‐ OFFSET 1,156,931 1,171,917 1,450,000 1,253,500 100‐22‐6225 GRADING & HYDRO./W.Q. PROF. SERVICES 136,949 208,675 220,000 295,000 Subtotal for Building and Safety/Grading 1,294,026 1,380,592 1,670, 000 1,548,500
City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2024‐2025
56 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Code Compliance
100‐25‐4000 SALARIES ‐ FULL‐TIME 166,652 177,550 193,930 204,331 100‐25‐4002 SALARIES ‐ PART‐TIME 62,840 50,590 79,132 85,175 100‐25‐4003 SALARIES ‐ OVER‐TIME 1,444 2,073 1,000 ‐ 100‐25‐4030 RETIREMENT 23,195 20,076 31,564 33,267 100‐25‐4031 EMPLOYEE INSURANCE BENEFITS 29,378 33,416 36,300 36,420 100‐25‐4032 DISABILITY INSURANCE 1,005 1,049 1,173 1,213 100‐25‐4034 PAYROLL TAXES 3,462 3,343 3,974 4,212 100‐25‐5040 CLOTHING & PERSONNEL SUPPLIES 3,047 ‐ ‐ ‐ 100‐25‐5080 COMPUTER SOFTWARE 9,000 ‐ ‐ ‐ 100‐25‐6725 PROFESSIONAL SERVICES‐OTHER 37,670 25,323 12,400 2,400 100‐25‐7250 FURNITURE & EQUIPMENT 4,307 ‐ ‐ ‐ Subtotal for Code Compliance 342,000 313,420 359,473 367,018 TOTALS 4,643,959 4,062,958 5,867,733 5,295,276 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 1,648,219 1,819,781 2,209,096 2,286,932 MATERIALS, SUPPLIES, & SERVICES 2,995,740 2,243,177 3,658,637 3,008,344 TOTALS 4,643,959 4,062,958 5,867,733 5,295,276 57 Account Description Total
20‐5007 BANK/NSF CHARGES ‐
‐ Bank service charges associated with credit card transactions and NSF checks 20‐5020 BUILDING SUPPLIES 5,568
‐ Coffee, water, cups, napkins, and other related supplies 20‐5040 CLOTHING & PERSONNEL SUPPLIES 4,079
‐ Clothing with City seal (shirts, jackets, and hats) and other personnel supplies 20‐5080 COMPUTER SOFTWARE 201,135
Decrease due to one‐time expenses for Laserfische GIS app, EnerGov post implementation support from prior year
‐ 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 10,241
‐ Leases and maintenance of printers and other office equipment 20‐5440 MEMBERSHIP & DUES 7,206
‐ 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 19,249
‐ Paper, toner, folders, binders, and other office and computer supplies 20‐5500 PRINTING & MAILING 8,710
‐ Postage and delivery costs, printing of letterhead, envelopes, business cards 20‐5550 PUBLIC NOTICES 10,792
‐ Newspaper public notifications
City of Laguna Niguel
General Fund Expenditure ‐ Community Development
For Fiscal Year 2024‐2025
58 20‐5640 RESOURCE MATERIALS 1,768
‐ Professional materials, publications, and annual subscriptions 20‐5720 TRAINING, MEETINGS & CONFERENCES 22,000
‐ 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 6,540
Decrease due to one‐time expenditures in prior year for office furniture ‐ Equipment and furniture purchases and replacements, including conference room 21‐5045 COMMITTEE/COMMISSION STIPENDS 6,500
‐ Planning Commissioners' stipend
21‐6700 ENTITLEMENT PROFESSIONAL SERVICES ‐ REIMBURSABLE 94,500 ‐ 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 30,800 ‐ 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 515,500 ‐ 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 512,856
‐ Comprehensive General Plan update ‐ Final Year of funding 22‐6025 BUILDING & SAFETY PROF. SERVICES (with offsetting revenue) 1,253,500 ‐ 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%) 59 22‐6225 GRADING & HYDROLOGY/WATER QUALITY PROFESSIONAL SERVICES 295,000 ‐ 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 2,400
‐ Citation fee service collection, code compliance (nuisance abatement hearing officer) 60
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61 PUBLIC WORKS DEPARTMENT
Description
The Public Works function includes the Public Works Administrat ion & Engineering, Streets Maintenance, Parks & Landscaping 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 Streets Maintenance program is responsible for the ongoing maintenance of the streets, traffic signals and City‐owned street lighting, street sweeping of all public residential streets and major arterials, and maintenance of all City‐owned medians.
The Parks & Landscaping 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 City‐owned neighborhood parks, and for the maintenance of all City‐owned slopes and open spaces.
The Environmental Services division is responsible for various environmental programs the City must comply with including stormwater quality, 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. Air Quality falls under the requirements of the South Coast Air Quality Management District.
Hazardous material falls under CalRecycle mandates and is reported to the County of Orange Health Care Agency.
The Metrolink Station program provides for the maintenance and repair of the Metrolink Station, and the Building and Facilities Maintenance program provides for the maintenance and repair of all City‐owned facilities.
Prior Year Accomplishments
Processed and approved 456 encroachment permits.
Deployed vehicle and bicycle video detection at 13 intersections. Implemented enhanced bike lanes on Aliso Creek Road.
Obtained approximately $15.5 million in federal and state grant funding to stabilize the land under La Paz Road, enhance mobility and install permanent street repairs. Developed standards for Micro‐Trenching and updated standards for Utility Trenching. Completed many critical infrastructure projects, including the Residential Annual Resurfacing Program (Slurry Seal Project) in Zones 3 and 4, and Marina Hills Drive Resurfacing Project from Niguel Road to Golden Lantern. Completed replacement of roofing at the Sea Country Senior and Community Center. Completed over 10,000 square feet of concrete infrastructure repairs related to sidewalks, drive approaches, cross‐gutters and drainage structures.
Completed Phase I–Parks and Trails of the Total Cost of Ownership program and launched work order system. Completed the Crown Valley Park Parking Study with recommendations. Completed second year of the award‐winning five‐year Salt Creek Wetland Restoration Project. 62 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
63 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Public Works Administration
100‐29‐4000 SALARIES ‐ FULL‐TIME 1,280,996 1,478,735 1,174,158 1,504,502 100‐29‐4002 SALARIES ‐ PART‐TIME 52,411 49,349 59,280 42,600 100‐29‐4003 SALARIES ‐ OVER‐TIME 3,821 9,081 1,000 1,000 100‐29‐4020 TEMPORARY HELP 43,977 6,873 ‐ ‐ 100‐29‐4030 RETIREMENT 143,922 154,867 144,284 178,484 100‐29‐4031 EMPLOYEE INSURANCE BENEFITS 173,021 165,513 120,720 162,924 100‐29‐4032 DISABILITY INSURANCE 7,097 8,205 7,088 8,832 100‐29‐4034 PAYROLL TAXES 22,918 25,902 21,605 25,089 100‐29‐4035 OTHER EMPLOYEE BENEFITS 8,320 6,323 5,700 5,700 100‐29‐5007 BANK/NSF CHARGES 4,747 120 ‐ ‐ 100‐29‐5040 CLOTHING & PERSONNEL SUPPLIES 8,689 21,520 11,000 9,000 100‐29‐5080 COMPUTER SOFTWARE 23,002 18,549 30,000 42,000 100‐29‐5170 FLEET GASOLINE 69,861 62,315 70,000 73,080 100‐29‐5180 FLEET MAINTENANCE 77,488 45,941 75,000 76,200 100‐29‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 11,446 12,283 14,000 14,000 100‐29‐5440 MEMBERSHIPS & DUES 1,143 1,751 1,500 2,000 100‐29‐5460 OPERATIONAL SUPPLIES 13,180 14,419 15,000 15,000 100‐29‐5500 PRINTING & MAILING 54,259 68,556 8,000 8,000 100‐29‐5520 PROMOTIONAL ‐ ‐ 20,000 2 0,000 100‐29‐5550 PUBLIC NOTICES ‐ 3,660 5,000 5,000 100‐29‐5620 RECYCLING MATERIALS 5,334 6,656 5,000 5,000 100‐29‐5640 RESOURCE MATERIALS 172 1,149 1,000 1,000 100‐29‐5661 SPECIALTY TOOLS 378 ‐ 1,000 1,000 100‐29‐5720 TRAINING, MEETINGS & CONFERENCES 12,464 47,092 15,000 15,000 100‐29‐6140 CONTRACTED SERVICES ‐ OTHER 109,866 174,481 215,000 215,000 100‐29‐6175 CROSSING GUARD SERVICES 229,884 225,262 220,137 245,000 100‐29‐6725 PROFESSIONAL SERVICES‐OTHER 1,017,990 917,380 1,052,200 800,000 100‐29‐6750 PUBLIC WORKS INSPECTIONS ‐ ‐ 2,500 200,000 100‐29‐6800 TRAFFIC ENGINEERING 276,115 299,306 300,000 180,000 100‐29‐6850 UNDERGROUND SERVICE ALERT 9,321 12,157 10,000 12,000 100‐29‐7250 FURNITURE & EQUIPMENT 40,268 13,897 10,000 10,000 Subtotal for PW Administration 3,702,090 3,851,342 3,615,172 3,877,411 Street Maintenance
100‐31‐4000 SALARIES ‐ FULL‐TIME 116,125 125,393 326,944 344,866 100‐31‐4003 SALARIES ‐ OVER‐TIME ‐ 48 4,000 4,000 100‐31‐4030 RETIREMENT 11,912 12,283 39,814 41,586 100‐31‐4031 EMPLOYEE INSURANCE BENEFITS 23,638 24,846 69,888 70,068 100‐31‐4032 DISABILITY INSURANCE 649 682 1,942 2,007 100‐31‐4034 PAYROLL TAXES 1,748 1,866 4,799 5,059 100‐31‐5370 MAINTENANCE ‐ LANDSCAPE 376,225 318,106 300,000 290,000 100‐31‐5385 MAINTE N
ANCE ‐ SIGNALS 286,217 285,768 467,500 371,525 100‐31‐5392 MAINTENANCE ‐ STREET SWEEPING 254,977 253,492 260,000 340,000 City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2024‐2025
64 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐31‐5394 MAINTENANCE ‐ STREETS 1,215,040 893,877 1,881,275 1,865,830 100‐31‐5740 TREE CARE AND MAINTENANCE 48,299 58,248 92,500 87,500 100‐31‐5760 UTILITIES ‐ ELECTRICITY 28,600 14,715 20,000 20,540 100‐31‐5780 UTILITIES ‐ STREET LIGHTING 709,830 791,430 750,000 770,250 100‐31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 81,694 73,281 70,000 71,890 100‐31‐5800 UTILITIES ‐ WATER 214,595 186,507 225,000 231,075 100‐31‐7005 IMPROVEMENTS 67,689 ‐ ‐ ‐ Subtotal for Street Maintenance 3,437,238 3,040,542 4,513,662 4,516,196 Parks, Landscaping, and Outdoor Maintenance
100‐35‐4000 SALARIES ‐ FULL‐TIME 435,851 366,571 287,174 304,721 100‐35‐4003 SALARIES ‐ OVER‐TIME 4,177 10,468 5,000 5,000 100‐35‐4030 RETIREMENT 31,529 35,685 30,372 32,207 100‐35‐4031 EMPLOYEE INSURANCE BENEFITS 70,194 76,284 64,752 64,932 100‐35‐4032 DISABILITY INSURANCE 1,814 2,121 1,721 1,793 100‐35‐4034 PAYROLL TAXES 6,476 5,539 4,237 4,491 100‐35‐5370 MAINTENANCE ‐ LANDSCAPE 2,122,374 2,142,838 2,252,071 2,137,071 100‐35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENT 478,230 356,726 250,000 225,000 100‐35‐5410 MAINTENANCE ‐ TRAILS 70,218 211,920 110,000 110,000 100‐35‐5420 MAINTENANCE ‐ TREES/SHRUBS 154,933 126,893 ‐ ‐ 100‐35‐5440 MEMBERSHIPS & DUES 417 375 1,500 1,500 100‐35‐5720 TRAINING, MEETINGS & CONFERENCES 990 880 1,500 1,500 100‐35‐5740 TREE CARE AND MAINTENANCE ‐ ‐ 135,000 135,000
100‐35‐5760 UTILITIES ‐ ELECTRICITY 330,612 385,958 365,000 374,000 100‐35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS 23,137 19,352 69,500 71,350 100‐35‐5770 UTILITIES ‐ NATURAL GAS ‐ ‐ 32,500 32,500 100‐35‐5800 UTILITIES ‐ WATER 306,296 249,296 310,000 318,370 100‐35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS 2,560 2,318 3,000 3,000 100‐35‐5830 WEED ABATEMENT 73,553 76,581 125,000 75,000 100‐35‐7005 IMPROVEMENTS 22,210 ‐ ‐ 15,000 100‐35‐7250 FURNITURE & EQUIPMENT 21,672 60,374 50,000 40,000 Subtotal for Parks, Landscaping, and Outdoor Maint 4,157,243 4,130,179 4,098,327 3,952,435 Environmental Services
100‐37‐5145 EROSION CONTROL ‐ 24,166 35,000 20,000 100‐37‐5250 MITIGATION MONITORING 217,197 104,410 295,000 150,000 100‐37‐5330 MAINTENANCE ‐ DAMAGE & REPAIR 114,506 ‐ ‐ ‐ 100‐37‐5430 MAINTENANCE ‐ WETLANDS 118,002 117,372 150,000 180,000 100‐37‐5540 PUBLIC EDUCATION 1,000 1,000 15,000 5,000 100‐37‐5680 STORM DRAIN VIDEO INSPECTIONS 466 133,440 210,000 195,000 100‐37‐5825 WATER QUALITY TESTING 65,770 43,947 75,000 95,000 100‐37‐6340 INTEGRATED REGIONAL WATER MGMT P
L 3,380 7,989 14,000 18,000 100‐37‐6600 NATIONAL POLLUTION ELIMINATION SYST 201,275 222,377 275,000 291,000 100‐37‐6725 PROFESSIONAL SERVICES‐OTHER 249,248 247,430 390,000 405,000 Subtotal for Environmental Services 970,844 902,131 1,459,000 1,359,000 65 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Metrolink Station
100‐38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 27,895 33,863 107,500 40,000 100‐38‐5370 MAINTENANCE ‐ LANDSCAPE 47,103 44,617 20,000 15,000 100‐38‐5740 TREE CARE AND MAINTENANCE 4,994 4,991 5,000 5,000 100‐38‐5760 UTILITIES ‐ ELECTRICITY 30,782 49,091 24,500 25,150 100‐38‐5800 UTILITIES ‐ WATER 10,186 9,403 11,500 11,800 Subtotal for Metrolink Station 120,960 141,965 168,500 96,950 Building, Facilities, and Structural Maintenance
100‐39‐4000 SALARIES ‐ FULL‐TIME 199,529 232,495 421,960 324,515 100‐39‐4002 SALARIES ‐ PART‐TIME 7,579 26,944 44,730 54,920 100‐39‐4003 SALARIES ‐ OVER‐TIME 8,477 7,987 10,000 10,000 100‐39‐4030 RETIREMENT 18,264 19,788 54,141 42,185 100‐39‐4031 EMPLOYEE INSURANCE BENEFITS 47,780 52,892 71,605 64,152 100‐39‐4032 DISABILITY INSURANCE 1,152 1,293 2,507 1,898 100‐39‐4034 PAYROLL TAXES 3,862 5,654 6,912 5,647 100‐39‐4035 OTHER EMPLOYEE BENEFITS 12,312 ‐ ‐ ‐ 100‐39‐5020 BUILDING SUPPLIES ‐ ‐ 30,000 31,000 100‐39‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,404,587 1,306,099 1,195,000 1,275,000 100‐39‐5386 MAINTENANCE ‐ SIGNS ‐ ‐ 5,000 5,000 100‐39‐5440 MEMBERSHIPS & DUES ‐ ‐ 1,025 1,025 100‐39‐5460 OPERATIONAL SUPPLIES ‐ ‐ 5,000 5,000 100‐39‐5760 UTILITIES ‐ ELECTRICITY 121,456 161,582 160,000 164,000 100‐39‐5770 UTILITIES ‐ NATURAL GAS 38,530 103,783 110,000 112,970 100‐39‐5800 UTILITIES ‐ WATER 17,079 18,959 20,000 20,500 100‐39‐6140
CONTRACTED SERVICES ‐ OTHER 134,765 164,303 190,000 190,105 100‐39‐7005 IMPROVEMENTS ‐ 131,192 65,000 130,000 100‐39‐7250 FURNITURE & EQUIPMENT 551,323 205,881 50,000 43,370 Subtotal for Building, Facilities, and Structural Maint 2,566,695 2,438,852 2,442,880 2,481,287 TOTALS 14,955,070 14,505,011 16,297,541 16,283,279 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 2,739,551 2,913,687 2,986,333 3,313,178 MATERIALS, SUPPLIES, & SERVICES 12,215,519 11,591,324 13,311,208 12,970,101 TOTALS 14,955,070 14,505,011 16,297,541 16,283,279 66 Account Description Total
29‐5040 CLOTHING & PERSONNEL SUPPLIES 9,000
‐ Uniforms, vests, hats, shirts, pants, outerwear
29‐5080 COMPUTER SOFTWARE 42,000
‐ AutoCAD, CMMS, Planet Bids, Stampli, Traffic Collision software 29‐5170 FLEET GASOLINE 73,080
‐ Fuel costs for City fleet
29‐5180 FLEET MAINTENANCE 76,200
‐ 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 2,000
‐ 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
‐ 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 29‐5640 RESOURCE MATERIALS 1,000
‐ Manuals, specifications, books, magazines
City of Laguna Niguel
General Fund Expenditure ‐ Public Works
For Fiscal Year 2024‐2025
67 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 245,000
‐ Contract for school crossing guard services
29‐6725 PROFESSIONAL SERVICES‐OTHER 800,000
Decrease due to staffing levels and completion of Studies identified in Strategic Plan ‐ Technical studies, design, engineering services, open space inventory project, outsourced Public Works plan check services
29‐6750 PUBLIC WORKS INSPECTIONS 200,000
Increase due to signficant projects from neighboring utilities that require encroachment permit inspections
‐ Third party inspections, County of Orange and Oso Creek bridge 29‐6800 TRAFFIC ENGINEERING 180,000
‐ Traffic and engineering surveys, Commission stipends, traffic equipment 29‐6850 UNDERGROUND SERVICE ALERT 12,000
‐ 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 290,000
‐ Landscape maintenance in medians, incidental repair work, public right‐of‐way landscape medians
31‐5385 MAINTENANCE ‐ SIGNALS 371,525
Decrease due to historical trend and expectations for materials ‐ Preventative, routine, and emergency maintenance to traffic signals 31‐5392 STREET SWEEPING 340,000
‐ Contract costs for City‐wide street sweeping services 68 31‐5394 MAINTENANCE ‐ STREETS 1,865,830
‐ Contract costs for street maintenance, incidental repair work in public right‐of‐way
31‐5740 TREE CARE AND MAINTENANCE 87,500
‐ Trimming, removal, planting, and tree care in public right‐of‐way 31‐5760 UTILITIES ‐ ELECTRICITY 20,540
‐ Electricity usage in the public right‐of‐way
31‐5780 UTILITIES ‐ STREET LIGHTING 770,250
‐ Electricity usage for citywide streetlights
31‐5790 UTILITIES ‐ TRAFFIC SIGNALS 71,890
‐ Electricity usage for citywide traffic signals
31‐5800 UTILITIES ‐ WATER 231,075
‐ Water usage to the medians within the public right‐of‐way 35‐5370 MAINTENANCE ‐ LANDSCAPE 2,137,071
‐ Cost of maintenance, landscaping, and incidentals associated with all parks, synthetic turf, sports park, slopes, school joint use, City facilities, Botanical Reserve 35‐5383 MAINTENANCE ‐ REPAIRS, REPLACEMENTS & INSPECTIONS 225,000 ‐ Park amenities, playground inspections, backflow testing, painting 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
‐ Trimming, removal, planting, and tree care in City parks 35‐5760 UTILITIES ‐ ELECTRICITY 374,000
‐ Electricity usage in City parks
69 35‐5761 UTILITIES ‐ ELECTRICITY ‐ SCHOOLS 71,350
‐ 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 318,370
‐ Water usage in City parks
35‐5801 UTILITIES ‐ WATER ‐ SCHOOLS 3,000
‐ Water usage in City parks adjacent to schools
35‐5830 WEED ABATEMENT 75,000
Decrease due to lower contract for weed abatement services ‐ Costs for weed abatement services
35‐7005 IMPROVEMENTS 15,000
‐ Purchase and replacement of equipment at City facilities 35‐7250 FURNITURE & EQUIPMENT 40,000
‐ Purchase and replacement of equipment at City parks and park facilities 37‐5145 EROSION CONTROL 20,000
‐ Mandate from SDRWQC, City must provide erosion and sediment control 37‐5250 MITIGATION MONITORING 150,000
Decrease due to historical trend and expectations for labor ‐ ICF contract, certifications, paleontological surveys, Salt Creek monitoring 37‐5430 MAINTENANCE ‐ WETLANDS 180,000
‐ Weeding, pruning, flowline maintenance, pest control
37‐5540 PUBLIC EDUCATION 5,000
‐ MS4 permit requires documented training for staff and public 37‐5680 STORM DRAIN VIDEO INSPECTIONS 195,000
‐ 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 95,000
‐ Required testing work at various locations
70 37‐6340 INTEGRATED REGIONAL WATER MGMT PLAN 18,000
‐ Cost share portion of agreement with County
37‐6600 NATIONAL POLLUTION ELIMINATION SYSTEM 291,000
‐ Multi‐agency agreement with County, Flood Control District, Cities 37‐6725 PROFESSIONAL SERVICES‐OTHER 405,000
Decrease due to staffing levels and completion of Studies identified in Strategic Plan ‐ Outside services and technical support in conjunction with NPDES permits 38‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 40,000
Decrease due to historical trend and expectations for labor and materials ‐ Plumbing, electrical, lighting fixtures, tiles, and other maintenance 38‐5370 MAINTENANCE ‐ LANDSCAPE 15,000
‐ 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 25,150
‐ Electricity usage for the Metrolink station
38‐5800 UTILITIES ‐ WATER 11,800
‐ Water usage for the Metrolink station
39‐5020 BUILDING SUPPLIES 31,000
‐ Janitorial and other building supplies
39‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,275,000
Increase due to anticipated increases in labor and materials for janitorial contract ‐ 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
71 39‐5460 OPERATIONAL SUPPLIES 5,000
‐ Supplies for facilities
39‐5760 UTILITIES ‐ ELECTRICITY 164,000
‐ Electricity usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5770 UTILITIES ‐ NATURAL GAS 112,970
‐ Natural gas usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐5800 UTILITIES ‐ WATER 20,500
‐ Water usage at City Hall, Sea Country, and Crown Valley Comm Center 39‐6140 CONTRACTED SERVICES ‐ OTHER 190,105
‐ Street decorations, holiday lighting, street banner program 39‐7005 IMPROVEMENTS 130,000
Increase due to replacement of equipment at Aquatic Center ‐ Costs for improvements at various City facilities
39‐7250 FURNITURE & EQUIPMENT 43,370
‐ Purchase and replacement of furniture and equipment for City facilities 72
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73 PARKS & RECREATION DEPARTMENT
Description
The Parks and Recreation department offers residents a variety of recreational services and activities including aquatics, recreational programs, cultural arts, facilities for outdoor activities, facilities for senior citizen and community activities, and the senior transportation program.
The Administration division provides coordination, direction, and support to all divisions of the Parks and Recreation Department.
The Recreational Programs division provides the community with various classes, special events, and youth and teen programs.
The Aquatics division administers all swimming pool activities and maintenance at Crown Valley Community Park.
The Skateboard and Soccer Park division features a 20,000 squar e foot concrete skateboard park and a synthetic turf soccer field. Both parks provide year‐round enjoyment for skateboard and soccer enthusiasts with state‐of‐the‐ art facilities.
The Sports division is responsible for permitting/scheduling sports user groups and maintenance of the City’s sports fields.
The Sea Country Senior and Community Center division accounts f or all costs related to activities occurring at the 25,000 square foot multi‐use facility. Dedicated as a senior c enter during weekday hours for the 50+ population, Sea Country also offers classes and events for the community, a s scheduled, during weeknights and on weekend mornings.
Animal Control services are provided by Mission Viejo Animal Co ntrol Services through a contract with the City of Mission Viejo and as mandated by City codes and County Health C are 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 Authorit y (OCTA) and participating cities contribute financially to the program. Funding for the SMP comes from Mea sure M2, Orange County's local 1/2‐cent transportation sales tax measure.
Prior Year Accomplishments
Updated the Laguna Niguel Aquatics Center Facility Use Policy and Fees. Revised the Athletic Facility use Policy and Fee Structure to include new user groups, increased fees for non‐ residents and competitive use, and included an athletics facility code of conduct. Contract classes at the Sea Country Senior and Community Center had a total attendance of 4,157, an increase of 56% from 2022.
Enhanced and improved Senior Wheels program in December 2023. Initiated the Trail Education Program hosting nine trail educations days. Hosted 296 billable rentals at the Crown Valley Community cente r surpassing projections for the second consecutive year.
74 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
Military Support Committee
Recreation Superintendent
Recreation Superintendent
75 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
Parks & Recreation Administration
100‐40‐4000 SALARIES ‐ FULL‐TIME 302,546 343,445 389,012 529,904 100‐40‐4002 SALARIES ‐ PART‐TIME 45,010 25,717 41,980 44,400 100‐40‐4003 SALARIES ‐ OVER‐TIME 1,982 119 1,000 1,000 100‐40‐4020 TEMPORARY HELP ‐ 8,035 ‐ ‐ 100‐40‐4030 RETIREMENT 37,655 33,264 52,499 73,715 100‐40‐4031 EMPLOYEE INSURANCE BENEFITS 29,416 42,072 55,572 105,888 100‐40‐4032 DISABILITY INSURANCE 1,530 1,803 2,329 3,140 100‐40‐4034 PAYROLL TAXES 5,700 5,959 6,264 8,342 100‐40‐4035 OTHER EMPLOYEE BENEFITS 5,700 5,700 5,700 5,700 100‐40‐5040 CLOTHING & PERSONNEL SUPPLIES 82 307 200 200 100‐40‐5045 COMMITTEE/COMMISSION STIPENDS 825 900 1,500 1,500 100‐40‐5080 COMPUTER SOFTWARE 2,233 4,215 6,500 6,500 100‐40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 13,582 14,930 17,500 5,000 100‐40‐5440 MEMBERSHIPS & DUES 2,308 3,830 6,077 6,000 100‐40‐5460 OPERATIONAL SUPPLIES 7,494 10,380 10,000 10,000 100‐40‐5500 PRINTING & MAILING 492 1,509 750 750 100‐40‐5550 PUBLIC NOTICES 1,463 ‐ 2,000 2,000 100‐40‐5720 TRAINING, MEETINGS & CONFERENCES 1,226 4,359 3,600 7,200 100‐40‐6725 PROFESSIONAL SERVICES‐OTHER 136,398 ‐ ‐ ‐ 100‐40‐7250 FURN
ITURE & EQUIPMENT 2,110 ‐ ‐ ‐ Subtotal for P&R Administration 597,752 506,544 602,483 811,239 Recreation Programs
100‐41‐4000 SALARIES ‐ FULL‐TIME 511,748 467,074 579,941 535,291 100‐41‐4002 SALARIES ‐ PART‐TIME 214,538 297,043 324,176 325,000 100‐41‐4003 SALARIES ‐ OVER‐TIME 6,186 9,678 2,000 2,000 100‐41‐4030 RETIREMENT 70,546 55,528 76,889 72,013 100‐41‐4031 EMPLOYEE INSURANCE BENEFITS 102,588 89,817 126,684 113,828 100‐41‐4032 DISABILITY INSURANCE 2,990 2,522 3,491 3,140 100‐41‐4034 PAYROLL TAXES 16,495 23,946 29,218 28,628 100‐41‐5020 BUILDING SUPPLIES 11,271 14,870 11,650 11,650 100‐41‐5040 CLOTHING & P ERSONNEL SUPPLIES 1,637 4,868 7,000 7,000 100‐41‐5080 COMPUTER SOFTWARE 1,701 1,082 1,920 4,920 100‐41‐5081 COMPUTER SOFTWARE MAINT. FEES 17,328 33,334 22,000 30,000 100‐41‐5115 CULTURAL ARTS 11,285 ‐ ‐ ‐ 100‐41‐5160 FIRST AID SUPPLIES 1,291 1,986 ‐ ‐ 100‐41‐5210 HOLIDAY PARADE 61,039 ‐ ‐ ‐ 100‐41‐5270 YOUTH COMMITTEE 2,014 1,676 3,000 3,000 100‐41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ 1,391 500 ‐ 100‐41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 896 3,804 4,000 4,000 100‐41‐5440 MEMBERSHIPS & DUE
S 1,490 1,888 1,500 2,200 100‐41‐5442 MENORAH LIGHTING CEREMONY 3,000 ‐ ‐ ‐ 100‐41‐5460 OPERATIONAL SUPPLIES 283 ‐ 100 ‐ City of Laguna Niguel
General Fund Expenditure ‐ Parks & Recreation
For Fiscal Year 2024‐2025
76 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐41‐5500 PRINTING & MAILING 44,380 103,361 85,000 120,000 100‐41‐5520 PROMOTIONAL 20,051 14,989 12,000 36,000 100‐41‐5590 RECREATION SERVICES 71,487 83,606 120,000 365,000 100‐41‐5600 RECREATION SUPPLIES 51,099 59,192 45,000 65,000 100‐41‐5660 SPECIAL EVENTS 3,664 255,537 325,000 ‐ 100‐41‐5720 TRAINING, MEETINGS & CONFERENCES 3,689 5,741 7,500 12,600 100‐41‐5820 VOLUNTEER RECOGNITION EVENT 17,312 ‐ ‐ ‐ 100‐41‐6330 INSTRUCTORS 64,170 70,878 49,000 70,000 100‐41‐7250 FURNITURE & EQUIPMENT 20,978 10,518 500 500 100‐41‐7275 PARKS & RECREATION EQUIPMENT 2,180 2,492 500 500 Subtotal for Recreation Programs 1,337,336 1,616,821 1,838,569 1,812,270 Aquatics
100‐42‐4000 SALARIES ‐ FULL‐TIME 104,917 109,995 107,619 111,856 100‐42‐4002 SALARIES ‐ PART‐TIME 225,089 254,195 328,640 225,050 100‐42‐4003 SALARIES ‐ OVER‐TIME 463 1,620 1,000 ‐ 100‐42‐4020 TEMPORARY HELP 1,243 ‐ 10,000 10,000 100‐42‐4030 RETIREMENT 19,924 18,574 22,091 21,067 100‐42‐4031 EMPLOYEE INSURANCE BENEFITS 19,936 22,078 20,472 20,532 100‐42‐4032 DISABILITY INSURANCE 611 631 654 671 100‐42‐4034 PAYROLL TAXES 14,555 17,764 22,641 16,062 100‐42‐5020 BUILDING SUPPLIES 646 459 3,500 2,450 100‐42‐5040 CLOTHING & PERSONNEL SUPPLIES 4,335 7,910
4,000 2,800
100‐42‐5080 COMPUTER SOFTWARE 589 264 600 300 100‐42‐5081 COMPUTER SOFTWARE MAINT. FEES 2,988 3,840 2,500 2,500 100‐42‐5160 FIRST AID SUPPLIES 523 819 ‐ ‐ 100‐42‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 15 ‐ 1,000 ‐ 100‐42‐5440 MEMBERSHIPS & DUES 215 290 500 150 100‐42‐5460 OPERATIONAL SUPPLIES 6,359 2,271 3,000 2,100 100‐42‐5500 PRINTING & MAILING 331 169 250 ‐ 100‐42‐5520 PROMOTIONAL 1,417 110 1,000 ‐ 100‐42‐5600 RECREATION SUPPLIES 4,127 7,261 5,000 3,500 100‐42‐5625 RED CROSS FEES 215 ‐ 1,000 ‐ 100‐42‐5720 TRAINING, MEETINGS & CONFERENCES 1,771 4,390 4,000 2,800 100‐42‐6330 INSTRUCTORS 1,162 4,009 5,000 4,000
100‐42‐7250 FURNITURE & EQUIPMENT 1,495 1,844 1,000 ‐ 100‐42‐7275 PARKS & RECREATION EQUIPMENT 5,833 8,294 6,191 6,000 Subtotal for Aquatics 418,759 466,787 551,658 431,838 Skate Park
100‐43‐4000 SALARIES ‐ FULL‐TIME 66,860 74,712 72,918 60,420 100‐43‐4002 SALARIES ‐ PART‐TIME 122,911 129,135 165,042 173,500 100‐43‐4003 SALARIES ‐ OVER‐TIME ‐ 952 1,000 1,000 100‐43‐4030 RETIREMENT 8,173 8,571 10,259 9,177 100‐43‐4031
EMPLOYEE INSURANCE BENEFITS 9,633 10,618 10,692 10,752 100‐43‐4032 DISABILITY INSURANCE 419 442 438 359 100‐43‐4034 PAYROLL TAXES 9,496 9,302 11,651 12,012 100‐43‐5020 BUILDING SUPPLIES 732 1,212 1,000 1,400 100‐43‐5040 CLOTHING & PERSONNEL SUPPLIES 654 1,054 1,200 1,200 77 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐43‐5080 COMPUTER SOFTWARE 589 264 ‐ ‐ 100‐43‐5081 COMPUTER SOFTWARE MAINT. FEES 2,702 1,855 3,000 2,000 100‐43‐5160 FIRST AID SUPPLIES ‐ 1,155 ‐ ‐ 100‐43‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 861 819 500 ‐ 100‐43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES ‐ ‐ 500 500 100‐43‐5440 MEMBERSHIPS & DUES 147 111 150 200 100‐43‐5460 OPERATIONAL SUPPLIES 227 417 500 500 100‐43‐5520 PROMOTIONAL ‐ 292 700 1,175 100‐43‐5590 RECREATION SERVICES ‐ ‐ 1,000 2,000 100‐43‐5600 RECREATION SUPPLIES 3,234 6,375 5,000 7,500 100‐43‐5720 TRAINING, MEETINGS & CONFERENCES 15 949 1,600 3,000 100‐43‐6330 INSTRUCTORS 4,571 8,954 8,500 ‐ Subtotal for Skate Park 231,224 257,189 295,650 286,695 Sports
100‐45‐4000 SALARIES ‐ FULL‐TIME 160,440 174,460 173,679 179,597 100‐45‐4002 SALARIES ‐ PART‐TIME 89,403 107,546 114,400 116,000 100‐45‐4003 SALARIES ‐ OVER‐TIME ‐ 448 1,000 500 100‐45‐4030 RETIREMENT 20,130 21,896 27,090 26,107 100‐45‐4031 EMPLOYEE INSURANCE BENEFITS 42,593 44,567 44,880 27,732 100‐45‐4032 DISABILITY INSURANCE 956 1,018 1,046 1,066 100‐45‐4034 PAYROLL TAXES 5,991 6,287 9,866 10,054 100‐45‐5040 CLOTHING & PERSONNEL SUPPLIES 2,402 1,759 2,000 2,000
100‐45‐5080 COMPUTER SOFTWARE 589 264 ‐ ‐ 100‐45‐5290 LEASE ‐ EL LAZO 14,135 14,676 15,120 15,420 100‐45‐5390 MAINTENANCE ‐ SPORTS FIELDS 224,337 231,859 14,000 ‐ 100‐45‐5440 MEMBERSHIPS & DUES 150 292 640 640 100‐45‐5460 OPERATIONAL SUPPLIES 5,307 3,764 5,000 5,000 100‐45‐5500 PRINTING & MAILING ‐ ‐ 100 100 100‐45‐5520 PROMOTIONAL ‐ ‐ 175 175 100‐45‐5590 RECREATION SERVICES 4,325 4,612 5,000 5,000 100‐45‐5600 RECREATION SUPPLIES 317 647 500 500 100‐45‐5720 TRAINING, MEETINGS & CONFERENCES ‐ 68 1,635 1,635 100‐45‐7275 PARKS & RECREATION EQUIPMENT 30,757 41,802 16,000 20,000 Subtotal for Sports 601,832 655,965 432,131 411,526 Sea Country Senior Center
100‐49‐4000 SALARIES ‐ FULL‐TIME 268,156 295,447 218,823 216,595 100‐49‐4002 SALARIES ‐ PART‐TIME 135,637 240,782 290,726 307,000 100‐49‐4003 SALARIES ‐ OVER‐TIME 718 1,837 1,500 1,500 100‐49‐4030 RETIREMENT 35,820 37,660 34,877 35,628 100‐49‐4031 EMPLOYEE INSURANCE BENEFITS 75,995 86,317 62,011 62,209 100‐49‐4032 DISABILITY INSURANCE 1,628 1,784 1,318 1,286 100‐49‐4034 PAYROLL TAXES 10,404 17,342 21,830 22,841 100‐49‐5020 BUILDING SUPPLIES 1,993 13,696 10,000 12,000
100‐49‐5040 CLOTHING & PERSONNEL SUPPLIES 289 2,925 500 2,000 100‐49‐5070 COMPUTER ROOM/LAB ‐ ‐ 250 ‐ 100‐49‐5080 COMPUTER SOFTWARE 326 264 ‐ ‐ 100‐49‐5081 COMPUTER SOFTWARE MAINT. FEES 5,565 7,020 6,000 7,000 100‐49‐5160 FIRST AID SUPPLIES 148 804 ‐ ‐ 100‐49‐5263 LN SENIOR CITIZENS COMMITTEE ‐ 5,539 3,000 4,000 78 Account Description 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
100‐49‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 8,241 8,494 10,000 ‐ 100‐49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 728 303 1,000 1,000 100‐49‐5440 MEMBERSHIPS & DUES 864 797 1,250 1,000 100‐49‐5460 OPERATIONAL SUPPLIES 2,103 5,581 3,500 3,500 100‐49‐5500 PRINTING & MAILING 1,071 4,326 5,000 5,000 100‐49‐5520 PROMOTIONAL 3,096 4,462 5,000 5,000
100‐49‐5590 RECREATION SERVICES 2,156 3,625 6,000 6,000 100‐49‐5600 RECREATION SUPPLIES 6,715 15,084 14,000 16,200 100‐49‐5720 TRAINING, MEETINGS & CONFERENCES ‐ 2,805 3,250 6,600 100‐49‐6330 INSTRUCTORS 33,265 33,157 35,197 30,000 100‐49‐7250 FURNITURE & EQUIPMENT 122,962 54,171 59,452 15,000 Subtotal for Sea Country Senior Center 717,880 844,222 794,484 761,359 Senior Transportation
100‐24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 788 3,237 20,000 30,000 Animal Control
100‐11‐6575 MISSION VIEJO ANIMAL CONTROL 430,712 552,558 600,944 603,129 TOTALS 4,336,283 4,903,323 5,135,919 5,148,056 SUMMARY BY FUNCTION:
SALARIES & BENEFITS 2,806,731 3,107,702 3,484,918 3,532,562 MATERIALS, SUPPLIES, & SERVICES 1,529,552 1,795,621 1,651,001 1,615,494 TOTALS 4,336,283 4,903,323 5,135,919 5,148,056 79 Account Description Total
40‐5040 CLOTHING & PERSONNEL SUPPLIES 200
‐ Polos for new commissioners
40‐5045 COMMITTEE/COMMISSION STIPENDS 1,500
‐ Stipends for the Parks & Recreation commissioners
40‐5080 COMPUTER SOFTWARE 6,500
‐ Computer software upgrades, Canva, Constant Contact, Sign Up Genius (volunteer registration program), Survey Monkey
40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 5,000
‐ Leases and maintenance of printers and other office equipment 40‐5440 MEMBERSHIP & DUES 6,000
‐ 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
40‐5720 TRAININGS, MEETINGS & CONFERENCES 7,200
‐ 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 2024‐2025
80 41‐5040 CLOTHING & PERSONNEL SUPPLIES 7,000
‐ T‐shirts, sweatshirts, hats, jackets
41‐5080 COMPUTER SOFTWARE 4,920
‐ Sub It Up staff scheduling software, In Design, Adobe Pro, Adobe Illustrator, Visio Room diagram/design software
41‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 30,000
‐ 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 41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 4,000
‐ Facility rental janitorial service, table linen service, and other repairs 41‐5440 MEMBERSHIP & DUES 2,200
‐ American Camp Association, ArtsOC, CPRS memberships, Motion Picture Licensing Corp for viewing movies and TV, S&S crafts
41‐5500 PRINTING & MAILING 120,000
‐ Printing costs for general Recreation printing, quarterly Recreation brochure, and postage and delivery for the Recreation Brochure
41‐5520 PROMOTIONAL 36,000
Increase due to expenditures from 100‐41‐5660
‐ Advertising and promotional items for Recreation programming ‐ Contract services for graphic design of special items 41‐5590 RECREATION SERVICES 365,000
Increase due to expenditures from 100‐41‐5660
‐ Summer camp excursions, special event shuttles, décor, and performers, summer camps 41‐5600 RECREATION SUPPLIES 65,000
Increase due to expenditures from 100‐41‐5660
‐ Craft and game supplies, paper, glue, paint, posterboard, hardware 41‐5720 TRAININGS, MEETINGS & CONFERENCES 12,600
‐ Holiday Parade Committee Meeting supplies, staff trainings 81 41‐6330 INSTRUCTORS 70,000
Increase due to popularity of classes and programs offered ‐ 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 2,450
‐ Supplies, such as water, coffee, plates, soap, etc. and first aid supplies 42‐5040 CLOTHING & PERSONNEL SUPPLIES 2,800
‐ Uniforms, whistles, lanyards, jackets, t‐shirts, shorts, sweats, sunscreen 42‐5080 COMPUTER SOFTWARE 300
‐ 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
42‐5440 MEMBERSHIP & DUES 150
‐ Association of Aquatics Professionals, So. Cal. Public Pool Operators Association 42‐5460 OPERATIONAL SUPPLIES 2,100
‐ Hardware and supplies related to equipment, cleaning products, small items ‐ Office supplies, computer supplies, deck cleaning supplies 42‐5600 RECREATION SUPPLIES 3,500
‐ Supplies, wrist bands, tubes, buoys, boards, umbrellas, boxes, and cones 42‐5720 TRAINING, MEETINGS, & CONFERENCES 2,800
‐ Aquatics Facility Operator (AFO)/Certified Pool Operator Training, Lifeguard instructor training (off‐site), aquatics training (on‐site)
42‐6330 INSTRUCTORS 4,000
‐ Percentage of all class revenue received that is paid to class instructors 42‐7275 PARKS & RECREATION EQUIPMENT 6,000
‐ Deck supplies, pool blankets
82 43‐5020 BUILDING SUPPLIES 1,400
‐ 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 2,000
‐ Active Net transaction fees
43‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 500
‐ Building repairs, re‐keying locks, door jam replacement 43‐5440 MEMBERSHIP & DUES 200
‐ CPRS membership for Recreation Coordinator
43‐5460 OPERATIONAL SUPPLIES 500
‐ Paper, pens, cords, cables, toner and other office/computer supplies 43‐5520 PROMOTIONAL 1,175
‐ Promotional items, stickers, advertising, videography 43‐5590 RECREATION SERVICES 2,000
‐ Contract for special events, such as catering, entertainment, carnival games 43‐5600 RECREATION SUPPLIES 7,500
‐ General operating supplies: glue, tape, decorations
43‐5720 TRAINING, MEETINGS, & CONFERENCES 3,000
‐ CPR, first aid, AED certification for all staff members 45‐5040 CLOTHING & PERSONNEL SUPPLIES 2,000
‐ Shirts, hats, jackets
45‐5290 LEASE ‐ EL LAZO 15,420
‐ GSA lease for the El Lazo basketball courts
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 83 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 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 20,000
‐ Soccer goals, netting, mounds, fences, windscreens, cages, mats, pads 49‐5020 BUILDING SUPPLIES 12,000
‐ Coffee, tea, water, towels, floor mats, soap, and first aid supplies 49‐5040 CLOTHING & PERSONNEL SUPPLIES 2,000
‐ Uniform shirts, sweatshirts, name tags
49‐5081 COMPUTER SOFTWARE MAINTENANCE FEES 7,000
‐ ActiveNet registration fees
49‐5263 LN SENIOR CITIZENS COMMITTEE 4,000
‐ Senior games, Brain Fitness, Computer Lab
49‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 1,000
‐ Janitorial service, table linen service, minor repairs 49‐5440 MEMBERSHIP & DUES 1,000
‐ 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 84 49‐5500 PRINTING & MAILING 5,000
‐ Special mailings and newsletter subscriptions, quarterly activity guide, stationary 49‐5520 PROMOTIONAL 5,000
‐ Fitness programs, senior expo, Senior Mobility transportation materials 49‐5590 RECREATION SERVICES 6,000
‐ Trips, excursions, demonstrations, summer concert series, casino night 49‐5600 RECREATION SUPPLIES 16,200
‐ Pop up parties, lunch events, socials, film Fridays, timeless melodies 49‐5720 TRAINING, MEETINGS & CONFERENCES 6,600
‐ Seminars, training, and professional development, mileage reimbursement 49‐6330 INSTRUCTORS 30,000
‐ 70% share of revenue from classes offered
49‐7250 FURNITURE & EQUIPMENT 15,000
Decrease due to equipment purchased in the prior year
‐ Equipment for Senior Center
24‐5560 PUBLIC SERVICE ORGANIZATION GRANTS 30,000
‐ Ridership costs associated with Senior Mobility Program 11‐6575 MISSION VIEJO ANIMAL CONTROL 603,129
‐ Contract costs to City of Mission Viejo for animal control services 85 Fiscal Year 2024‐2025
Other Funds
86 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 1,934,153 3,550,359 3,165,407 171,326 210‐31‐3109 GAS TAX ‐ 2103 514,972 525,992 585,765 574,553 210‐31‐3111 GAS TAX ‐ 2105 361,416 367,377 405,823 401,686 210‐31‐3112 GAS TAX ‐ 2106 228,848 235,317 249,985 258,212 210‐31‐3113 GAS TAX ‐ 2107 432,090 500,674 553,876 548,958 210‐31‐3114 GAS TAX ‐ 2107.5 7,500 7,500 7,500 7,500 210‐31‐3118 GAS TAX ‐ SB1 RMRA 1,311,160 1,317,202 1,443,088 1,655,877 210‐31‐3700 INTEREST INCOME 13,966 53,915 5,000 75,000 210‐31‐3702 UNREALIZED GAIN/LOSS (13,968) (91,069) ‐ ‐ TOTAL REVENUES 2,855,984 2,916,908 3,251,037 3,521,786 210‐31‐5374 MAINTENANCE ‐ BRIDGES ‐ ‐ 75,000 ‐ 210‐31‐5383 MAINTENANCE ‐ REPAIRS & REPLACE. 16,351 12,625 131,250 25,000 210‐31‐5384 MAINTENANCE ‐ SIDEWALKS 172,875 281,646 330,000 330,000 210‐31‐5394 MAINTENANCE ‐ STREETS 625,786 722,778 694,200 475,000 210‐99‐9000 TRANSFERS OUT 424,766 2,284,811 5,014,668 450,000 TOTAL EXPENDITURES 1,239,778 3,301,860 6,245,118 1,280,000 NET CHANGE TO FUND BALANCE 1,616,206 (384,952) (2,994,081) 2,241,786 ENDING FUND BALANCE 3,550,359 3,165,407 171,326 2,413,112 City of Laguna Niguel
Special Revenue Fund ‐ Gas Tax
For Fiscal Year 2024‐2025
87 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 2,532,570 2,153,734 2,774,569 139,335 220‐31‐3110 MEASURE M2 1,463,178 1,535,200 1,400,000 1,650,000 220‐29‐3140 OPERATING GRANTS ‐ ‐ 171,432 178,677 220‐31‐3700 INTEREST INCOME 9,991 39,945 7,500 30,000 220‐31‐3702 UNREALIZED GAIN/LOSS (9,458) (83,817) ‐ ‐ TOTAL REVENUES 1,463,711 1,491,328 1,578,932 1,858,677 220‐29‐6140 CONTRACTED SERVICES 75,087 185,267 171,432 178,012 220‐99‐9000 TRANSFERS OUT 1,767,460 685,226 4,042,734 1,500,000 TOTAL EXPENDITURES 1,842,547 870,493 4,214,166 1,678,012 NET CHANGE TO FUND BALANCE (378,836) 620,835 (2,635,234) 180,665 ENDING FUND BALANCE 2,153,734 2,774,569 139,335 320,000 City of Laguna Niguel
Special Revenue Fund ‐ Measure M2
For Fiscal Year 2024‐2025
88 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 423,361 294,215 308,732 106,975 250‐31‐3115 AB 2766 AQMD REVENUE 62,486 106,334 85,000 85,000 250‐31‐3141 CAPITAL GRANT REVENUE ‐ 75,100 ‐ ‐ 250‐31‐3700 INTEREST INCOME 1,949 5,241 1,000 2,500 250‐31‐3702 UNREALIZED GAIN/LOSS (1,884) (11,531) ‐ ‐ TOTAL REVENUES 62,551 175,144 86,000 87,500 250‐31‐5700 TRAFFIC SIGNALS ‐ TIMING 84,960 84,960 100,000 100,000 250‐99‐9000 TRANSFERS OUT 106,737 75,667 187,757 ‐ TOTAL EXPENDITURES 191,697 160,627 287,757 100,000 NET CHANGE TO FUND BALANCE (129,146) 14,517 (201,757) (12,500) ENDING FUND BALANCE 294,215 308,732 106,975 94,475 City of Laguna Niguel
Special Revenue Fund ‐ AB 2766 AQMD
For Fiscal Year 2024‐2025
89 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 23,000 34,327 48,977 49,027 255‐10‐3140 OPERATING GRANTS 161,285 165,271 150,000 175,000 255‐10‐3700 INTEREST INCOME 367 1,268 50 2,500 255‐10‐3702 UNREALIZED GAIN/LOSS (325) (1,889) ‐ ‐ TOTAL REVENUES 161,327 164,650 150,050 177,500 255‐10‐6625 ORANGE COUNTY SHERIFF CONTRACT 150,000 150,000 150,000 190,000 TOTAL EXPENDITURES 150,000 150,000 150,000 190,000 NET CHANGE TO FUND BALANCE 11,327 14,650 50 (12,500) ENDING FUND BALANCE 34,327 48,977 49,027 36,527 City of Laguna Niguel
Special Revenue Fund ‐ SLESF
For Fiscal Year 2024‐2025
90 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE (6,740) (4,606) (2,482) ‐ 275‐23‐3140 OPERATING GRANTS 342,285 294,453 90,915 114,100 275‐23‐3141 CAPITAL GRANTS 409,367 558,835 332,130 229,343 TOTAL REVENUES 751,652 853,288 423,045 343,443 275‐23‐5560 PUBLIC SERVICE ORG GRANTS 303,273 249,361 50,415 48,900 275‐23‐6250 GRANT PLANNING & ADMINISTRA T 36,878 40,486 40,500 65,200 275‐99‐9000 TRANSFERS OUT 409,367 561,317 329,648 229,343 TOTAL EXPENDITURES 749,518 851,164 420,563 343,443 NET CHANGE TO FUND BALANCE 2,134 2,124 2,482 ‐ ENDING FUND BALANCE (4,606) (2,482) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ CDBG
For Fiscal Year 2024‐2025
91 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 297,431 393,984 475,183 446,478 253‐24‐3110 MEASURE M2 (SMP) 99,659 107,763 85,000 120,000 253‐24‐3700 INTEREST INCOME 1,639 6,560 5,000 10,000 253‐24‐3702 UNREALIZED GAIN/LOSS (1,476) (15,726) ‐ ‐ TOTAL REVENUES 99,822 98,597 90,000 130,000 253‐06‐5560 PUBLIC SERVICE ORG GRANT ‐ ‐ ‐ 15,500 253‐24‐5560 PUBLIC SERVICE ORG GRANT 3,269 17,398 80,000 85,000 253‐61‐5560 PUBLIC SERVICE ORG GRANT ‐ ‐ ‐ 70,000 253‐99‐9000 TRANSFERS OUT ‐ ‐ 38,705 ‐ TOTAL EXPENDITURES 3,269 17,398 118,705 170,500 NET CHANGE TO FUND BALANCE 96,553 81,199 (28,705) (40,500) ENDING FUND BALANCE 393,984 475,183 446,478 405,978 City of Laguna Niguel
Special Revenue Fund ‐ Senior Transportation
For Fiscal Year 2024‐2025
92 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE (51,737) (271,815) (286,711) ‐ 287‐06‐3702 UNREALIZED GAIN/LOSS 1,996 ‐ ‐ ‐ 287‐20‐3140 OPERATING GRANTS ‐ ‐ 60,000 ‐ 287‐21‐3143 STATE OF CA HCD ‐ SB2 GRANT ‐ 93,480 ‐ 230,780 287‐21‐3144 STATE OF CA HCD ‐ PLHA Grants ‐ ‐ ‐ 528,616 287‐39‐3141 CAPITAL GRANTS 275,000 ‐ ‐ ‐ 287‐52‐3141 CAPITAL GRANTS 488,022 1,097,198 ‐ ‐ 287‐53‐3141 CAPITAL GRANTS 286,465 730,313 ‐ ‐ 287‐55‐3141 CAPITAL GRANTS 597,709 250,703 300,000 ‐ 287‐61‐3141 CAPITAL GRANTS ‐ ‐ 50,000 ‐ 287‐70‐3141 CAPITAL GRANTS 103,267 1,052,488 4,406,994 5,083,016 287‐79‐3141 CAPITAL GRANTS 50,183 1,143,495 7,826 ‐ TOTAL REVENUES 1,802,642 4,367,677 4,824,820 5,842,412 287‐20‐6725 PROFESSIONAL SERVICES ‐ OTHER ‐ ‐ 60,000 ‐ 287‐21‐5565 STATE OF CA HCD ‐ LEAP GRANT ‐ 12,045 ‐ ‐ 287‐21‐5566 STATE OF CA HCD ‐ SB2 GRANT ‐ 312,215 ‐ ‐ 287‐21‐5567 STATE OF CA HCD ‐ PLHA Grants ‐ ‐ ‐ 528,616 287‐99‐9000 TRANSFERS OUT 2,022,720 4,058,313 4,478,109 5,313,796 TOTAL EXPENDITURES 2,022,720 4,382,573 4,538,109 5,842,412 NET CHANGE TO FUND
BALANCE (220,078) (14,896) 286,711 ‐ ENDING FUND BALANCE (271,815) (286,711) ‐ ‐ City of Laguna Niguel
Special Revenue Fund ‐ Miscellaneous Grants
For Fiscal Year 2024‐2025
93 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 449,285 448,479 395,962 395,962 300‐99‐3900 TRANSFERS IN 4,514,174 7,668,675 18,197,133 9,751,177 TOTAL REVENUES 4,514,174 7,668,675 18,197,133 9,751,177 300‐52‐6130 CAPITAL IMPROVEMENT PROJECT 496,979 1,097,198 10,368 ‐ 300‐53‐6130 CAPITAL IMPROVEMENT PROJECT 523,928 511,574 1,386,404 1,500,000 300‐55‐6130 CAPITAL IMPROVEMENT PROJECT 597,709 250,703 299,297 ‐ 300‐61‐6130 CAPITAL IMPROVEMENT PROJECT 277,324 38,236 250,000 ‐ 300‐62‐6130 CAPITAL IMPROVEMENT PROJECT ‐ ‐ ‐ 310,000 300‐70‐6130 CAPITAL IMPROVEMENT PROJECT 2,450,314 4,604,327 15,717,145 8,215,269 300‐76‐6130 CAPITAL IMPROVEMENT PROJECT ‐ ‐ 250,000 ‐ 300‐79‐6130 CAPITAL IMPROVEMENT PROJECT 168,726 1,219,154 283,919 121,870 TOTAL EXPENDITURES 4,514,980 7,721,192 18,197,133 10,147,139 NET CHANGE TO FUND BALANCE (806) (52,517) ‐ (395,962) ENDING FUND BALANCE 448,479 395,962 395,962 ‐ City of Laguna Niguel
Capital Projects Fund ‐ Capital Improvement Program
For Fiscal Year 2024‐2025
94 2021‐2022
Actual
2022‐2023
Actual
2023‐2024
Adopted
2024‐2025
Proposed
BEGINNING FUND BALANCE 584,857 777,669 637,248 461,748 500‐06‐3700 INTEREST INCOME 1,940 5,921 7,500 5,000 500‐06‐3702 UNREALIZED GAIN/LOSS (2,171) 20,708 ‐ ‐ 500‐10‐3701 REALIZED GAIN/LOSS 1,843 28,421 ‐ ‐ 500‐10‐3800 VEHICLE SALES 25,945 ‐ ‐ ‐ 500‐10‐3820 MISCELLANEOUS REVENUE ‐ 7,500 ‐ ‐ 500‐25‐3701 REALIZED GAIN/LOSS 1,600 ‐ ‐ ‐ 500‐25‐3800 VEHICLE SALES 51,774 ‐ ‐ ‐ 500‐31‐3701 REALIZED GAIN/LOSS 2,904 ‐ ‐ ‐ 500‐31‐3800 VEHICLE SALES 16,308 ‐ ‐ ‐ 500‐35‐3701 REALIZED GAIN/LOSS 5,655 ‐ ‐ ‐ 500‐35‐3800 VEHICLE SALES 62,984 ‐ ‐ ‐ 500‐41‐3701 REALIZED GAIN/LOSS 1,254 ‐ ‐ ‐ 500‐41‐3800 VEHICLE SALES 28,656 ‐ ‐ ‐ 500‐45‐3701 REALIZED GAIN/LOSS 1,600 ‐ ‐ ‐ 500‐45‐3800 VEHICLE SALES 38,179 ‐ ‐ ‐ 500‐99‐3900 TRANSFERS IN 120,000 ‐ ‐ ‐ TOTAL REVENUES 358,471 62,550 7,500 5,000 500‐06‐5120 DEPRECIATION EXPENSE 141,906 184,588 160,000 195,000 500‐10‐5900 INTEREST EXPENSE 4,736 2,978 4,000 3,500 500‐25‐5900 INTEREST EXPENSE 3,723 4,643 4,000 3,500 500‐29‐5900 INTEREST EXPENSE 1,720 855 3,000 2,500 500‐31‐5900 INTEREST EXPENSE 3,738 3,114 3,000 2,500 500‐35‐5900
INTEREST EXPENSE 1,672 936 2,000 1,500 500‐39‐5900 INTEREST EXPENSE 2,559 1,612 2,500 2,000 500‐41‐5900 INTEREST EXPENSE 3,258 2,763 2,500 2,000 500‐45‐5900 INTEREST EXPENSE 2,347 1,482 2,000 1,500 TOTAL EXPENDITURES 165,659 202,971 183,000 214,000 NET CHANGE TO FUND BALANCE 192,812 (140,421) (175,500) (209,000) ENDING FUND BALANCE 777,669 637,248 461,748 252,748 City of Laguna Niguel
Internal Service Fund ‐ Vehicle Replacement Fund
For Fiscal Year 2024‐2025
95 Fiscal Year 2024‐2025
Capital Improvement Program
96
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97 Total Funding
Project Name of Project Project Cost Source FY 24‐25 FY 2 5‐26 FY 26‐27 FY 27‐28 FY 28‐29 7025‐01 Accessible Pedestrian Signal Push Buttons 250,000 CDBG Fund 50,000 50,000 50,000 50,000 50,000 7025‐02 Residential Overlay Program 1,500,000 Gas Tax 300,000 300,000 300,000 300,000 300,000 7025‐03 Sidewalk Improvement Program 979,343 CDBG Fund 179,343 200,000 200,000 200,000 200,000 7025‐04 Traffic Signal Equipment Upgrades Program 750,000 Gas Tax 150,000 150,000 150,000 150,000 150,000 7024‐10 Residential Annual Resurfacing Program 7,400,000 Measure M2 1,500,000 1,800,000 1,000,000 1,000,000 1,500,000 Gas Tax ‐ 600,000 ‐ ‐ ‐ 7025‐05 Major Arterial Rehabilitation Program 17,005,830 Measure M2 ‐ ‐ 1, 270,000 ‐ 1, 850,000 Gas Tax ‐ 100,000 5,635,830 300,000 5,100,000 General Fund ‐ ‐ ‐ 550,000 2,200,000 7025‐06 Bus Shelter Replacement Project 2,200,000 General Fund 200,000 2,000,000 ‐ ‐ ‐ 5325‐01 Sports Fi
eld Synthetic Turf Replacement Program 3,500,000 General Fund 1,104,038 ‐ 1, 000,000 1,000,000 ‐ CIP Fund 395,962 ‐ ‐ ‐ ‐ 5325‐02 Sports Field Natural Grass Turf Replacement Program 500,000 General Fund ‐ ‐ 250,000 250,000 ‐ 7022‐06 La Paz Road Earth Movement Evaluation, Mitigation and 400,000 Reserves 200,000 200,000 ‐ ‐ ‐ Remediation ‐ ‐ ‐ ‐ ‐ 7024‐09 La Paz Road Mobility Enhancements & Permanent Repair 18,575,000 Awarded Grants 2,863,000 11,996,000 ‐ ‐ ‐ Reserves 717,000 2,999,000 ‐ ‐ ‐ 7025‐07 Alicia Parkway Regional Traffic Signal Synchronization P roject 3,999,355 Awarded Grants 2,055,926 480,000 722,309 233,120 ‐ Gas Tax ‐ 300,000 108,000 ‐ ‐ AQMD Fund ‐ 100,000 ‐ ‐ ‐ 6225‐01 South Forbes Rd/Oso Creek Trail Active Transp. Enhanceme nts 3,880,000 Awarded Grants 273,000 414,000 2,728,000 ‐ ‐ General Fund 37,000 56
,000 372,000 ‐ ‐ 7922‐02 Electric Vehicle Charging Stations Program 121,870 Awarded Grants 121,870 ‐ ‐ ‐ ‐ Grand Totals 61,061,398 10,147,139 21,745,000 13,786,139 4,033,120 11,350,000 Summer Trolley Program* 735,000 Measure M2 176,069 180,664 110,187 ‐ ‐ General Fund 88,931 89,336 89,813 ‐ ‐ *Shown with Capital Improvement Projects, per OCTA's requirement Total by Funding Sources 5‐Year Total FY 24‐25 FY 25‐26 FY 26‐27 FY 27‐28 FY 28‐29 CDBG Fund 1,229,343 229,343 250,000 250,000 250,000 250,000 Measure M2 9,920,000 1, 500,000 1, 800,000 2, 270,000 1, 000,000 3, 350,000 Gas Tax 14,393,830 450,000 1, 450,000 6, 193,830 750,000 5, 550,000 AQMD Fund 100,000 ‐ 100,000 ‐ ‐ ‐ General Fund 9,019,038 1,341,038 2,056,000 1,622,000 1,800,000 2,200,000 CIP Fund 395,962 395,962 ‐ ‐ ‐ ‐ Reserves 4,116,000 917,000 3,199,000 ‐ ‐ ‐ Awarded Grants 21,887,225 5,313,796 12,890,000 3,450,309 233,120 ‐ Grand Totals 61,061,398 10,147,139 21,745,000 13,786,139 4,033,120 11,350,000 Crown Valley Parkwa
y Westbound Widening 14,556,715 Applying for Grants ‐ 1, 781,514 7,976,622 ‐ ‐ City Match ‐ 1, 347,216 3,451,363 ‐ ‐ Electric Vehicle Charging Stations Program ‐ Future Funding 1,300,000 Applying for Grants ‐ 454,935 454,935 ‐ ‐ City Match ‐ 195,065 195,065 ‐ ‐ Intersection Vehicle Detection Improvements 400,000 ‐ ‐ 200,000 ‐ 200,000 Crown Valley Parkway Landscape Improvements 500,000 ‐ ‐ 500,000 ‐ ‐ Local Roadway Safety Program Improvements at City Center 300,000 ‐ ‐ 50,000 250,000 ‐ Golden Lantern Median Modifications at Serenity Lane 600,000 600,000 ‐ ‐ ‐ ‐ Median Enhancement Project (Aliso Creek, La Paz, Cabot) 3,000,000 ‐ 1, 500,000 1,500,000 ‐ ‐ Parks Modernization Project 750,000 ‐ ‐ 750,000 ‐ ‐ Storm Drain Master Plan ‐ Phase I 300,000 ‐ ‐ 100,000 200,000 ‐ Sea Countr
y Sr & Community Center Yosemite Roof Repair 250,000 ‐ ‐ 250,000 ‐ ‐ Bridge Preventative Maintenance & Repair Program 2,000,000 ‐ 500,000 500,000 500,000 500,000 Grand Totals 23,956,715 600,000 5,778,730 15,927,985 950,000 700,000 Grand Totals 85,018,113 10,747,139 27,523,730 29,714,124 4,983,120 12,050,000 Projects without Identified Funding
Projects with Grant Funds without Identified Matching Funding City of Laguna Niguel
Capital Improvement Projects
For Fiscal Years 2024‐25 through 2028‐29
Projects with Identified Funding
Grant Funded Projects with Identified Funding
98
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99 PROJECT NAME: Accessible Pedestrian Signal Push Buttons DESCRIPTION:
ESTIMATED COST: 250,000$ GL Account: 300-70-6130-7025-01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 50,000$ CDBG
FY 25-26 50,000$ CDBG
FY 26-27 50,000$ CDBG
FY 27-28 50,000$ CDBG
FY 28-29 50,000$ CDBG
TOTAL 250,000$
BEFORE AFTER
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
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) of the Strategic Plan Implementation Action Plan. 100
PROJECT NAME: Residential Overlay Program
DESCRIPTION:
ESTIMATED COST: 1,500,000$ GL Account: 300-70-6130-7025-02 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 300,000$ Gas Tax
FY 25-26 300,000$ Gas Tax
FY 26-27 300,000$ Gas Tax
FY 27-28 300,000$ Gas Tax
FY 28-29 300,000$ Gas Tax
TOTAL 1,500,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
The intent of the Residential Overlay Program is to maintain residential roadways per the City's Pavement Management Plan. The project includes repairs of isolated areas of pavement, pavement grinding and removal, asphalt pavement overlay, and roadway marking and striping. Residential Overlay Program locations are coordinated with the Residential Annual Resurfacing Program.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan.
101
PROJECT NAME: Sidewalk Improvement Program
DESCRIPTION:
ESTIMATED COST: 979,343$ GL Account: 300-70-6130-7025-03 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 179,343$ CDBG
FY 25-26 200,000$ CDBG
FY 26-27 200,000$ CDBG
FY 27-28 200,000$ CDBG
FY 28-29 200,000$ CDBG
TOTAL 979,343$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
The Sidewalk Improvement Program will perform routine maintenence and repairs to the City's sidewalks on an annual basis. Improvements include repair and replacement of damaged sidewalk panels and replacement of curb ramps to meet ADA requirements.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 102
PROJECT NAME: Traffic Signal Equipment Upgrades Program DESCRIPTION:
ESTIMATED COST: 750,000$ GL Account: 300-70-6130-7025-04 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 150,000$ Gas Tax
FY 25-26 150,000$ Gas Tax
FY 26-27 150,000$ Gas Tax
FY 27-28 150,000$ Gas Tax
FY 28-29 150,000$ Gas Tax
TOTAL 750,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
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 signal communication, controllers, battery backups, and other components.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 103
PROJECT NAME: Residential Annual Resurfacing Program
DESCRIPTION:
ESTIMATED COST: 7,400,000$ GL Account: 300-70-6130-7024-10 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 1,500,000$ Measure M2
FY 25-26 2,400,000$ Measure M2 / Gas Tax
FY 26-27 1,000,000$ Measure M2
FY 27-28 1,000,000$ Measure M2
FY 28-29 1,500,000$ Measure M2
TOTAL 7,400,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
This project will maintain citywide residential roadways per the City's Pavement Management Plan.
The project will include roadway maintenance and repair including the repair of isolated areas of pavement, pavement grinding and removal, asphalt pavement overlay, slurry seal application, concrete improvements including curbs and gutters, sidewalks and access ramps, adjustment of surface utilities to final pavement grade, and roadway marking, signing, and striping.
The following Zones have been completed: Zones 1 and 2 (FY 2021-22) and Zones 3 and 4 (FY 2023-24). Zones 5 and 6 are scheduled for Fiscal Year 2024-25 and Zone 7 is scheduled for Fiscal Year 2026-27.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan.
104
PROJECT NAME: Major Arterial Rehabilitation Program
DESCRIPTION:
ESTIMATED COST: 17,005,830$ GL Account: 300-70-6130-7025-05 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 -$
FY 25-26 100,000$ Gas Tax
FY 26-27 6,905,830$ Measure M2 / Gas Tax
FY 27-28 850,000$ Gas Tax / General Fund
FY 28-29 9,150,000$ Measure M2 / Gas Tax / General Fund TOTAL 17,005,830$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
The intent of the Major Arterial Rehabilitation Program is to maintain citywide arterial roadways in accordance with the City's Pavement Management Plan. The project includes repairs of isolated areas of pavement, pavement grinding and removal, asphalt pavement overlay, concrete improvements including curbs and gutters, sidewalks and access ramps, adjustment of surface utilities to final pavement grade, and roadway marking, signing, and striping.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan.
105
PROJECT NAME:
DESCRIPTION:
ESTIMATED COST: 2,200,000$ GL Account: 300-70-6130-7025-06 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 200,000$ General Fund
FY 25-26 2,000,000$ General Fund
FY 26-27 -$
FY 27-28 -$
FY 28-29 -$
TOTAL 2,200,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
Bus Shelter Replacement Project
This project will provide new transit shelters along Alicia Parkway, Aliso Creek Road, Cabot Road, Crown Valley Parkway, and La Paz Road. New transit shelters will include shade structures, seating, waste bins, and solar-powered lighting, and will support OCTA bus services and the Summer Trolley Program. The shelters will include features and materials consistent with the City's existing infrastructure.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 106
PROJECT NAME: Sports Field Synthetic Turf Replacement Program DESCRIPTION:
ESTIMATED COST: 3,500,000$ GL Account: 300-52-6130-5325-01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 1,500,000$ General Fund / CIP Fund
FY 25-26 -$
FY 26-27 1,000,000$ General Fund
FY 27-28 1,000,000$ General Fund
FY 28-29 -$
TOTAL 3,500,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
The intent of the Sports Field Synthetic Turf Replacement Program is to replace the City's synthetic turf fields on a regular schedule to ensure proper performance and safety. Typical life expectancy for synthetic turf is 8-10 years. Fiscal Year 2024-25 funds will replace the synthetic turf on the sports fields at La Paz Sports Park.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 107
PROJECT NAME: La Paz Road Earth Movement Evaluation, Mitigation and Remediation EXPLANATION:
ESTIMATED COST: 400,000$ GL Account: 300-70-6130-7022-06 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 200,000$ Reserves
FY 25-26 200,000$ Reserves
FY 26-27 -$
FY 27-28 -$
FY 28-29 -$
TOTAL 400,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
This project will evaluate roadway failures on La Paz Road near Rancho Niguel Road. The engineering evaluation will include monitoring and data collection to determine the cause and potential solutions to correct the issue. $ 150,000 was appropriated toward this effort at the Fiscal Year 2021-22 mid-year budget review, an additional $450,000 was included in Fiscal Year 2022-23 and an additional $3,000,000 was added in FY23-24.
Additional funds will provide ongoing monitoring, engineering support, construction of the Long-Term Phase II, reopening two-way traffic on La Paz Road, and programming for the LTCAP grant.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan.
108
PROJECT NAME:
DESCRIPTION:
ESTIMATED COST: 18,575,000$ GL Account: 300-70-6130-7024-09 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 3,580,000$ LTCAP Grant / Reserves
FY 25-26 14,995,000$ LTCAP Grant / Reserves
FY 26-27 -$
FY 27-28 -$
FY 28-29 -$
TOTAL 18,575,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
La Paz Road Mobility Enhancements and Permanent Repair
This project will address the roadway failures on La Paz Road near Rancho Niguel Road. The project will design and construct mobility enhancements and a permanent repair of the failed portion of La Paz Road. The permanent repair is primarily funded by a $ 15.5 million Local Transportation Climate Adaptation Program (LTCAP) grant with state and federal funding, with the required match funds from the City's Reserves.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 109
PROJECT NAME: Alicia Parkway Regional Traffic Signal Synchronization Project DESCRIPTION:
ESTIMATED COST: 3,999,355$ GL Account: 300-70-6130-7025-07 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 22-23 2,055,926$ Measure M2 (Project P)
FY 23-24 880,000$ Measure M2 (Project P) / Gas Tax / AQMD FY 24-25 830,309$ Measure M2 (Project P) / Gas Tax FY 25-26 233,120$ Measure M2 (Project P)
FY 26-27 -$
TOTAL 3,999,355$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
This regional project includes traffic signal synchronization and equipment upgrades on Alicia Parkway. Laguna Niguel will serve as the lead agency for the project. Participating agencies in addition to Laguna Niguel are Caltrans, Mission Viejo, Aliso Viejo, and Laguna Hills. The project encompasses synchronizing the signalized intersections on the entire
10.5 mile length of Alicia Parkway in addition to several offset signalized intersections . In Spring 2023, this project was awarded Measure M2 funds as part of the Project P Program, which covers the majority of project costs . The budgeted amount includes the City's required match funding.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan.
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PROJECT NAME: South Forbes Road / Oso Creek Trail Active Transportation Enhancements DESCRIPTION:
ESTIMATED COST: 3,880,000$ GL Account: 300-70-6130-6225-01 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 310,000$ Complete Streets Grant / General Fund FY 25-26 470,000$ Complete Streets Grant / General Fund FY 26-27 3,100,000$ Complete Streets Grant / General Fund FY 27-28 -$
FY 28-29 -$
TOTAL 3,880,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
This project will install active transportation enhancements along South Forbes Road and the Oso Creek Trail. Improvements include installation of sidewalk on Forbes Road, an extension to the Oso Creek paved trail and intersection improvements. Project funding includes Orange County Transportation Authority (OCTA) OC Complete Streets grant funds and the City is required to provide a minium 12% in matching general funds.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 111
PROJECT NAME: Electric Vehicle Charging Stations Program DESCRIPTION:
ESTIMATED COST: 121,870$ GL Account: 300-79-6130-7922-02 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 121,870$ EECBG Grant
FY 25-26 -$
FY 26-27 -$
FY 27-28 -$
FY 28-29 -$
TOTAL 121,870$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
The Fiscal Year 2024-25 project will install an electric vehicle charging station at City Hall. Project funding is the Energy Efficiency and Conservation Block Grant Program (EECBG) from the Bipartisan Infrastructure Law 2021.
Completion of this project supports City Council Goal 4 (Infrastructure and Technology) of the Strategic Plan Implementation Action Plan. 112
PROJECT NAME: Summer Trolley Program
DESCRIPTION:
ESTIMATED COST: 735,000$ GL Account: 220-29-6140 FUNDING: FISCAL YEAR AMOUNT SOURCE
FY 24-25 265,000$ Measure M2 / General Fund
FY 25-26 270,000$ Measure M2 / General Fund
FY 26-27 200,000$ Measure M2 / General Fund
FY 27-28 -$
FY 28-29 -$
TOTAL 735,000$
City of Laguna Niguel
Capital Improvement Project Details
For Fiscal Years 2024-25 through 2028-29
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 general funds to use as matching funds.
Completion of this project supports City Council Goal 5 (Economic and Community Development) of the Strategic Plan Implementation Action Plan. 113
Fiscal Year 2024‐2025
Appendix
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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.
Air 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.
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
Preliminary Budget
For Fiscal Year 2024‐25
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:
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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
Preliminary Budget
For Fiscal Year 2024-25
BUDGET GLOSSARY
ACCOUNTA
BILITY: 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 the raising of public resources and the purposes for which they are used.
ACCRUAL B
ASIS: Revenues are recognized when earned, and expenses are recognized when incurred.
APPROPRIA
TED 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.
APPROPRIAT
ION: Amount of money budgeted for a given program. Appropriations do not mean the money will be fully expended but are the means by which legal authority is given to expend public monies.
ASSETS: Pro
perty which has monetary value and is owned by a government.
AUDIT: A s
ystematic 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) ascert ain the stewardship of officials responsible for governmental resources.
BALAN
CED BUDGET: A budget in which available resources exceed or equal expenditures.
BASIS O
F 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 A
DOPTION: Formal adoption by the City Council which sets the spending path for the year.
BUDGET C
ALENDAR: The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.
BUDGETA
RY 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. 117
CAPITAL IMPROVEMENTS: New, replacement, or improved infrastructure which has a minimum life expectancy of five years and a minimum expense of $5,000. However, some capital projects fall outside this definition, for example: one-time expenditures for initial studies that are associated with other capital improvement projects.
CAPITAL OUTLAY: A budget category which accounts for all furniture and equipment having a unit cost of $500 or more and a useful life of more than one year. (See “Expenditure Categories”.)
CATEGORY: A summary of account detail within the budget account structure level. For example, salaries and benefits are grouped together in the Category level as "Personnel"; office supplies, printing, equipment maintenance, etc., are grouped together in the Category level "Maintenance & Operations".
CHARGES FOR SERVICES: Fees imposed upon users of services provided by the City.
CONTINUING APPROPRIATION: An appropriation that, once established, is automatically renewed without further legislative action, period after period, until altered or revoked.
CONTINGENCY: A budgetary reserve set aside for emergencies or unanticipated expenditure and/or revenue shortfalls.
DEPARTMENT: An organizational unit comprised of divisions. Each department is managed by a single director.
DEPRECIATION: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.
ENCUMBRANCES: Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved.
EXPENDITURES: Expenditures include current operating expenses which require the current or future use of net current assets, service and capital outlays.
EXPENDITURE CATEGORIES: The individual expenditure accounts used to record each type of expenditure are categorized into groups of similar types. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:
• PERSONNEL – Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, and other benefits.
• MAINTENANCE AND OPERATIONS – Supplies and other materials/services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, printing, travel, and utilities.
• CAPITAL OUTLAY – A budget category which budgets all equipment having a unit cost of more than $500 and an estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment, and other types of fixed assets.
EXPENSES: Decreases in net total assets. Expenses represent total cost of 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 financial 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 used to account for all revenues and 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 depend, 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 operating 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 operating 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 subdivided so that no single employee handles a financial action from beginning to end; (2) proper authorizations 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.
INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided 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 activities in the interest of the overall community. The fee may not exceed the actual cost and often does not fully recover regulatory costs. (e.g., building permits, encroachment permits, grading permits).
MAINTENANCE AND OPERATIONS: A budget category which accounts for all the supplies, goods, and services required to support a program or activity. (See “Expenditure Categories”.)
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported in therein, and (2) whether an operating statement presents information on the flow of financial 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 become 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) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed.
MUNICIPAL: In its broadest sense, an adjective denoting the State and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments.
MUNICIPAL CODE: A book that contains the City Council approved ordinances currently 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 higher form of law, such as a State statute or constitutional provision. An ordinance has a higher legal standing than a resolution.
PERSONNEL: Budget category used to denote salaries and all personnel associated benefits. (See “Expenditure Categories”.)
PROPOSITION 13: Enacted as Article XIIIA of the California Constitution. Initiative constitutional amendment approved in the June 1978 ballot which imposes a 1% limit on property taxes, various assessment restrictions, and limitations on the levy of new taxes.
RESOLUTION: A special order of the City Council, which requires less legal formality than an ordinance, in terms of public notice, and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance.
REVENUE: Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.
SPECIAL REVENUE FUNDS: These funds are separately administered because revenues are 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, from 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 performed 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. Neithe r 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
Pending Approval: 6/4/2024
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A. Fiscal stability is an important factor for all cities. Sound f inancial management includes the practice and discip line of maintaining adequate 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 Target
The City will maintain a minim um reserve equal to 50% of annual General Fund operating expenditures. At least 50% of the minimum reserve bal ance will be designated as the reserve for Financial and Economic Uncertainty.
D. Reserve for Financial and Economic Uncertainty
The City will maintain a Reserve for Financial and Economic Unc ertainty equal to $15 million. City Council approval shall be required before exp ending any portion of the Reserve for Financial and Economic Uncertainty. Unforese en circumstances that may require an expenditure of such amounts i nclude, but are not limited to natural disasters, unforeseen deficiencies of a major revenue source, or unexpected operating or capital expenditures.
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If any circumstances noted above occur, and the Reserve for Fin ancial and Economic Certainty falls below t he City Council policy designat ed level, all excess Unassigned fund balance in future years shall first be used to replenish the Reserve for Financial and Economic Uncertainty un til it reaches the policy designated level. The City Council shall replenish t he Reserve for Financial and Economic Uncertainty prior to expending unassigned fund balance for other purposes.
E. 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.
F. Reserve for Other Post-Employment Benefits
The City will maintain a Reserve for Other Post-Employment Bene fits (OPEB) equal to 50% of the OPEB liability on June 30 of each fiscal year.
G. 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. The City will maintain a $2 million target in this reserve; any excess funds will be considered as part of the ann ual budget process.
If the City’s Unfunded Pension Liability is or becomes fully funded, as part of the annual budget process, the City will consider drawing down the Section 115 Pension Trust funds below the $2 million target for authorized pension expenditures.
H. Reserve for Infrastructure Re placement and Deferred Maintenance The City will maintain a Reserve for Infrastructure Replacement and Deferred Maintenance. After allocating G eneral Fund balance to the Reserve for Financial and Economic Uncertainty and City Council designated projects a nd purposes, any remaining fund balance shall be apportioned to the Reserve for Infrastructure Replacement and Deferred Maintenance.
I. City Council Designation of Reserves
The City Council may designate portions of General Fund unreser ved fund balance for future capital projects, continuing or carry -over appropriations from 123
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prior fiscal years for operating or capital expenditures, or an y other municipal purpose that the City Council deems prudent or necessary.
J. 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 audited financial statements.
K. 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.
L. 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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EXHIBIT 1
CITY INVESTMENT POLICY
COUNCIL POLICY
Adopted: 12/5/1995
Pending Approval: 6/4/2024
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A. Purpose
The purpose of the City's Invest ment Policy is to provide guide lines and limitations for the responsible management of the City's funds that are available for investment.
B. Scope
This investment policy applies to all financial assets of the City, including all cash and investments accounted for in the following funds:
General Fund
Special Revenue Funds
Capital Projects Funds
Internal Service Funds
Trust and Agency Funds
Debt Services Funds
Any new fund created by the City Council
C. Policy
It is the policy of the City o f Laguna Niguel to invest public funds in a manner which will provide the maximum se curity of principal consistent with a market rate of return while meeting the cash flow needs of the City an d conforming to all applicable State and City statutes governing the investment of public funds. Every effort will be made to match investment maturities to cash flow needs.
D. Objectives
The primary objectives, in priority order, of the City of Laguna Niguel’s investment activities shall be:
1. Safety: Safety of principal is the foremost objective of the City. Investments of the City shall be undertaken in a manner that seeks to ensure the preservation of the capital in the overall portfolio.
2. Liquidity: The City’s investment portfolio will remain sufficiently liqui d to enable the City to meet all operating requirements which might be reasonably anticipated.
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3. Return on Investment: The City’s investment portfolio shall be designed with the objective of attaining a ma rket rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints and the cash flow characteristics of the portfolio. The average ret urn on the State Treasurer’s Local Agency Investment Fund shall be considered the City’s benchmark for conservative investment transactions, and shall c onstitute the performance standard for the City portfolio’s rate of return.
E. Prudence
The standard of prudence to be used in the investment function shall be the "prudent investor standard", as defined in Government Code Sect ion 53600.3, which states: "When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds , a trustee shall act with car e, skill, prudence, and diligence under the circumstan ces then prevailing, includin g, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person ac ting in a like capacity and fam iliarity with those matters would use in the conduct of funds of a like chara cter and with like aims, to safeguard the principal and maintain the liquidit y needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law.”
F. Delegation of Authority
The City Treasurer is designated as the investment officer of t he City, and is responsible for investment managem ent decisions and activities. All investment transactions shall be authorized by the City Treasurer. This annual delegation of authority is subject to renewal by the City Council pursuant to Government Code Section 53607.
G. Authorized Investments and Limitations
Investment or deposit of City funds shall be governed by Govern ment Code Sections 53600 and 53630 et. seq., and shall be further limited to the following authorized investments and instruments:
1. United States Treasury Bills, Notes and Bonds
Maximum Amount: No limit
Maximum Maturity: A maximum of $10 million may be invested for up to ten 126
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years from date of purchase; otherwise five years from date of purchase
2. Direct Obligation Federal Agency Securities or United States Government-Sponsored Enterprise Obligations (allowable under Government Code Section 53601(f))
Securities of the following Federal agencies/Government-Sponsor ed Enterprises (GSE’s) are permitted investments: Federal Home Loa n Bank, Federal Farm Credit Bank, Federal National Mortgage Association a n d Federal Home Loan Mortgage Corporation.
Maximum Amount: 60%
Maximum Maturity: Five years from date of purchase
Maximum Issuer Limit: 25%
3. State of California Local Agency Investment Fund
The Local Agency Investment Fund (LAIF) is a voluntary investment alternative for California’s local governments and special districts authorized by the California Government Code. The LAIF is managed by the State Tr easurer’s Office with oversight by the Local Agency Investment Board.
All securities in LAIF are pur chased under the authority of Gov ernment Code Sections 16430 and 16480.8. The Stat e Treasurer’s Office purcha ses all securities on a delivery versus payment basis using a third-par ty custodian.
All investments are purchased at market, and market valuation i s conducted monthly.
The LAIF is part of the State Treasurer’s Pooled Money Investme nt Account (PMIA). The PMIA Investment Poli cy is guided by the goals of: ( 1) Portfolio safety/diversification; (2) Liquidity; and (3) Yield.
Maximum Amount Allowed: $40 million or 55% of the City’s total investment portfolio, whichever is less.
4. Collateralized or Insured Money Market Accounts and Demand D eposits with City’s Primary Banks
Maximum Amount: No limit
Maximum Maturity: Not applicable
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5. Insured Certificates of Deposit
The City may invest funds in FDIC insured certificates of depos it issued directly by banks or savings and loans chartered by the federal or California government. The City may also place funds directly with a comme rcial bank, savings bank, savings and loan association, or credit union that uses a private sector entity to assist in the placement of certificates of dep osit as authorized by California Government Code Section 53601.8.
Maximum Amount: 30%
Maximum Maturity Value per Institution for investments maturing is $250,000 or the lesser of the current FDIC insured limit.
Maximum Maturity: Five years from date of purchase
6. Money Market Mutual Funds
Investment in money market mutual funds shall be limited to inv estments in U.S. Treasury Securities only.
Maximum Amount: 20%
Maximum per Investment: 10%
7. Orange County Investment Pool
As provided for in California Government Code Section 53684, th e local agency may invest excess funds which are not required for immed iate use.
The Orange County Investment Pool (OCIP) is a pooled fund managed by the Orange County Treasurer pursuant t o California Government Code Section 53601 and 53635 with oversight from the County’s Treasury Overs ight Committee. All securities in the OCIP are held by a third party custodian.
Maximum Amount Allowed: $40 million or 55% of the City’s total investment portfolio, whichever is less.
8. California Asset Man agement Program Pool
The California Asset Management Program (CAMP) was established in 1989 as a Joint Powers Authority to provide California public agenci es with professional investment service s. PFM Asset Management LLC serv es as CAMP’s Program Administrator and is a registered investment advisor with the Securities and Exchange Commission. The pool’s objective is to earn a high rate of return while preserving principal, providing liquidity. T h e P o o l i s 128
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managed to maintain a dollar-weighted average portfolio maturit y of 60 days or less and seeks to maintain a constant net asset value (NAV) per share of $1.00. The fund holds an AAAm rat ing with Standard & Poor’s rating agency.
The CAMP pool is permitted as an investment for all local agenc ies under California Government Code Section 53601(p). CAMP is directed by a Board of Trustees, which is made up of experienced local government f inance directors and treasurers.
Maximum Amount Allowed: $10 million or 20% of the City’s total investment portfolio, whichever is less.
9. Section 115 Pension Trust
The City may invest funds in a Section 115 Pension Trust. The City may invest Pension Trust funds in mutual funds, as allowed under Governmen t Code Sections 53601(l) and 53601.6(b).
Maximum Amount: 20% of the City’s investment portfolio
Limitation on investments as identified under this section will apply to the City’s investment portfolio at all times. If for any reason, an investment exceeds a stated limitation, the City has 90 days in which to bring the investment portfolio back into compliance.
H. Portfolio Diversification
It is the policy of the City to diversify its investment portfo lio. Invested funds shall be diversified to minimize the ri sk of loss resulting from over concentration of assets in a specific maturity, specific issuer, specific financial institution, or specific class of securities.
I. Mitigation of Market Risk
In order to minimize market risk and eliminate reliance on interest rate forecasting, it is the policy of the City to structure its investment portfolio as a maturity ladder.
The City shall use LAIF, OCIP, CAMP, and other short -term investments, with a maturity of one year or less, to maintain sufficient liquidity to meet the City’s short- term operating, capital and cont ingency requirements. As a gene ral guideline, the balance of the portfolio sho uld be invested in, and evenly distributed between, instruments with maturi ties of one to five years, unle ss in the opinion 129
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of the Investment, Banking and A udit Committee, City staff, and /or professional investment advisors, economic cir cumstances and/or the interest r a t e environment warrant an alternative investment approach. Specifi c instruments may be purchased to meet identified and scheduled capital expenditures.
J. Prohibited Investments
The following investments are pr ohibited by City investment sta ff; provided, however, that this provision shall not be construed as a prohibition on investment in the LAIF, OCIP, and CAMP investment pools:
1. Any form of leveraging or purc hase of derivative instruments
2. Any investment issued by the Go vernment National Mortgage Association
3. Any mortgage pass-through secu rity, collateralized mortgage obligation mortgage-backed or other pay-through bond
4. Any inverse floaters
5. Any range notes
6. Any interest-only strips
K. Authorized Securities Broker/Dealers
The City shall maintain a listing of financial institutions, which have been approved by the City Council for investment purposes. All approved secur ities broker/dealers shall be primary dealers designated by the Federal Reserve Bank of New York.
Before engaging in investment transactions with an approved bro ker/dealer, the City shall have received from said firm a signed certificate fo rm. The document will certify that the firm has r eviewed the City's Investment P olicy and agrees to disclose potential conflicts or risks to public funds that might arise out of business transactions between the firm and the City. All financial institutions shall agree to undertake reasonable efforts to preclude imprudent transactions involving the City's funds.
L. Use of Professional Investment Managers
The City Treasurer, with approval from the City Council, may employ the services of professional investment manager s to assist in the management of the City's investment portfolio. Such managers may be granted the discreti on to purchase and sell investment securities in accordance with this Investme nt Policy. Such managers shall have: (1) an estab lished professional reputation for asset or 130
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investment management; (2) knowledge and working familiarity wi th State and Federal laws governing and restricting the investment of public funds; (3) substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are simil ar to those of the City; and (4) professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City. S uch managers shall be registered under the Inve stment Advisers Act of 1940. Such managers shall only be retained by writ ten agreement with the City, and approved by the City Council. Professional service proposals shall be solicited from at least three (3) qualified persons or firms in accordance with the City's purchasing policies and procedures. A professional inve stment manager may only be grant ed discretion to purchase and sell securities if the City Treasurer exercises prudence in the selection of the manager, imposes suitable safeguards to prevent abuse in the exercise of discretion by the manager, and remains responsible for any investment decisions made by the manager with respect to the funds of the applicable local agency.
M. Use of Independent Investment Advisors
The City Council may retain the services of an independent investment advisor to review the investment program from time to time. The adviser wi ll review compliance with policies and pr ocedures, independently calculat e the market value of the City's holdings, report on overall portfolio risk exposure and investment results, and make recommendations, if needed, regarding investment strategy or any aspect of the investment program.
N. Competitive Bids
A minimum of two offers or quotat ions will be obtained prior to the completion of investment transactions with authorized financial institutions. This does not apply to authorized investment pools.
O. Safekeeping and Custody
All investment securities purc hased by the City, or by a profes sional investment manager for the City, shall be held in third -party safekeeping by a custodial financial institution, as permitted under Government Code Section 53608.
Securities held will be evidenced by safekeeping receipts. All security transactions shall be conducted on a delivery-versus-payment (DVP) basis. 131
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P. Internal Controls
The City shall establish a system of written internal control policies and procedures, which shall be revi ewed annually by the independent auditor. The controls shall be designed to pre vent loss of public funds due to fraud, error, misrepresentation, unanticipated market changes or imprudent actions.
Q. Reporting
The City Treasurer shall submit m onthly investment reports to t he City Council.
The report shall be provided to t he City Council within thirty (30) days, or the next available City Council meet ing, following the end of the m onth covered by the report. The report shall cont ain a summary of investment t ransactions including: investment types, per cent of portfolio, yield, purchase date, maturity date, issuer or institution, par and dollar amount invested, market value, source of market valuation, the portfolio 's average weighted yield and maturity, and a description of any local agency funds or investments under the management of contracted parties.
The report shall include a statement of compliance of the portf olio to this Investment Policy, or the manner in which the portfolio is not in compliance.
The report shall include a statement denoting the ability of the City to meet its expenditure requirements for the next six months, or provide an explanation as to why sufficient money shall, or may, not be available.
The report shall include a copy of the corresponding monthly report or statement from the City’s third party safekeeping custodial bank.
If the City has any money invested in the LAIF and OCIP investm ent pools, the report shall include a copy of the most recent report or statem ent from the investment pool(s).
R. Investment Policy Review
The City's Investment Policy shall be reviewed and adopted by t he City Council on an annual basis. Prior to City Council review and adoption, the policy shall be reviewed by the City Investment, Banking and Audit Committee , which shall recommend any modifications that it deems appropriate.
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A. Purpose and Scope
To establish policy and procedures for the purchase of goods an d services in the most efficient, effective, economical, environmental, ethical, and responsible manner possible.
B. General
Purchases of goods, materials, equipment, supplies, professional services, and maintenance and repair services are regulated by Title 3, Division 6, of th e Laguna Niguel Municipal Code (LNMC). Purchases related to public projects are regulated by Title 3, Division 7 of the LNMC. Requirements for each pur chase depend on its type. The types of purchases are listed below and procedures related to each follow.
Departments are responsible for including all ancillary costs ( i.e. sales and use tax, freight, etc.) when reviewing a vendor’s quote in order to determine the applicable quoting/bidding requirements.
The Finance Department has the authority to review and audit an y purchase order (PO), contract, and professional services agreement to ensure compliance with the City’s procurement procedures. The Finance Department may require Depa rtments to solicit bids or request proposals for goods a nd services that are repetitively purchased throughout the fiscal year.
Employees shall not make multiple purchases and/or split multip le purchases of less than $3,000.00 from the same vendor or from different vendors with t he intent to avoid the PO or contract requirement. Except in an emergency, with the appr oval of the City Manager, no employee of the City shall request a supplier to deliver goo ds, material, equipment, supplies, professional or non‐professional services to the City unless a PO and/or contract has been issued by the Finance Department according to the requirements of this Policy.
C. Procedures
1. Local Merchant Preference
City of Laguna Niguel (City) staff shall make every attempt to purchase supplies and equipment from City businesses whenever practicable. LNMC 3‐6‐2(b)(1), establishes a local merchant pur chasing preference in the form of a one‐percent
COUNCIL POLICY
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Last Adopted: 8/4/2020
PURCHASING POLICY
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(1%) price advantage in the evaluation of bids or proposals for the purchase of goods, supplies, and equipment subject to sales and use tax.
2. Environmental Preference
C i t y s t a f f s h a l l m a k e e v e r y e f f o r t t o p u r c h a s e g o o d s t h a t a r e environmentally responsible. Per LNMC 3‐6‐2(b)(3), departments shall purchase and use goods made of recycled and/or recyclable materials whenever practicable. Departments shall be aware of the following environmental guidelines when purchasing goods, materials, equipment or supplies:
a. Equipment that meets Energy Star specifications
b. Products that contain non‐hazardous materials
c. Products that will not emit harmful air emissions
d. Products that are readily bio‐degradable and non‐persistent in the environment after its use
e. Keep informed of current developments in market conditions and new products.
3. Purchases NOT REQUIRING a PO
A PO is not required for purchases less than $3,000.00; however , such purchases must be approved by the appropriate department director before the order is placed. Soliciting competitive bids is not required; however, staff is encouraged to seek competition when possible to support the effort of obtaini ng optimum pricing for the City.
a. Purchases of $100.00 or less, per LNMC 3‐6‐4(1): Departments may utilize petty cash or a credit card for purchases up to $100.00; howeve r, employees shall make every attempt to use their City‐issued procurement card.
Justification for the use of petty cash must be documented on t he cash receipt.
b. Purchases of $100.01 to $2,999.99 , p e r L N M C 3 ‐ 6 ‐ 4 ( 2 ) : A d e p a r t m e n t director may authorize purchases over $100.00 and less than $3,000.00 w i t h o u t i s s u i n g a P O o r c o n t r a c t . E m p l o y e e s m a y u s e t h e i r C i t y‐issued procurement card to make the pur chase, or may request that the City be invoiced through its existing accounts payable/cash disbursement process.
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4. Purchases REQUIRING a PO
A PO or contract is required for all purchases of goods, materi als, supplies, and equipment purchases of $3,000.00 o r greater. POs are obtained from the Finance Department through the accounting system. A PO must be filled out in its entirety and include all appropriate supporting documentation prior to b eing submitted to the Finance Department for approval. POs must be signed by the City Manager or designee prior to authorizing the purchase.
Purchases of supplies and equipment that include a service comp onent, such as installation or maintenance, require a contract when the servic e component cost equals or exceeds the purchase cost of the supplies and equipment.
Funding for a PO or contract is verified by the Finance Department; however, responsibility lies with the department director to ensure that adequate funding is available and that the total a nnual expenditure does not exceed the authorized budget appropriation.
a. Purchases of $3,000.00 to $9,999.99 , p e r L N M C 3 ‐ 6 ‐ 4 ( 3 ) : P u r c h a s e s o f goods, materials, supplies, and eq uipment of an estimated expen diture of $3,000.00 and less than $10,000.0 0 require an attempt to recei ve three (3) verbal bids from vendors and each of these bids and the efforts to obtain them must be documented.
b. Purchases of $10,000.00 to $49,999.99, per LNMC 3‐6‐4(4): Purchases of goods, materials, supplies, and eq uipment of an estimated expen diture of $10,000.00 and less than $50,000.00 require soliciting at least three (3) written competitive bids prior to submitting the PO or contract t o t h e Finance Department for approval. Documentation for written bid s shall be attached to the PO . Docum entat ion for writ ten bids should include the following:
i. Vendor information such as business name, contact person, phone number, etc.
ii. Quote details such as the total amount proposed, shipping i nformation, and the date the quote was received. (For reorders, the Purchasing Manager shall review and confirm the written bids.)
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c. Purchases of $50,000.00 or more, per LNMC 3‐6‐4(5): Purchases of goods, materials, supplies, and equipment of an estimated expenditure of $50,000.00 and greater require City Council approval of the PO and/or contract and explicit authorization from the City Council allowing the City Manager or Purchasing Officer to execute the PO or contract. The requesting department must solicit at least (3) written competitive bids and attach those bids to the City Council Agenda Report.
5. Cumulative Purchase Threshold
a. If the average annual expenditures for any vendor is equal t o or exceeds $50,000.00, the requesting department is required to issue a multi‐year agreement with such vendors. City Council approval will be required prior to contract execution.
b. Departments should utilize budget requests to anticipate the n eed f or a contract. If a budget amount requested exceeds $50,000.00, depa rtments should explore the option of obtaining competitive bids and award a contract prior to issuing multiple purchase orders to avoid exceeding th e cumulative purchase threshold.
c. For vendors that do not have average annual expenditures of $50,000.00 or greater, a multi‐year agreement is not required; however, if su ch vendors reach annual expenditures of $50,000.00 or greater in a particu lar fiscal year due to an unforeseen demand in the goods or services provided, City Council approval of a PO and/or contract will be required.
d. The PO or contract resulting in the annual expenditures of s uch vendors to equal or exceed $50,000.00 will require City Council approval. All previous purchases must be identified in the City Council Agenda Report.
e. The Finance Department will track vendors’ annual expenditur es utilizing a vendor detail report. This report will be printed bi‐monthly to i d e n t i f y vendors who are approaching or h ave exceeded $50,000.00. Depar tments shall be notified of vendors approaching or exceeding the cumulative purchase threshold amount and shall evaluate if a multi‐year agreement is needed.
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6. Cooperative Purchasing Agreements
Purchases to vendors who have been awarded contracts by another public agency for the same supplies, equipment, or services may be authorized by the Purchasing Officer without soliciting competitive bids, per LNMC 3‐6‐6, if t h e f o l l o w i n g conditions are met:
a. The public agency who awarded the contract to the vendor utilized competitive bidding procedures similar to that of the City’s.
b. The amount of the purchase shall be based on the vendor’s pr ice bid to the other public agency.
7. Exemptions from Bidding
The requirement to solicit competitive bids can be waived at the discretion of the City Manager if any of the exemptions listed in LNMC 3‐6‐7 applies to the purchase.
Exemptions must be identified in the ‘Justification’ section of the PO or in an inter‐ office memorandum accompanying the contract. Any additional information or supporting documentation to support an exemption from bidding s hall be attached to the PO and/or contract.
a. Sole Source
i. Bidding requirements shall be exempt if purchasing materials , supplies, equipment, or services are unique and only available from one source.
ii. Sole source purchases may include proprietary items, which can only be p u r c h a s e d d i r e c t l y f r o m t h e m a n u f a c t u r e r o r a s i n g l e a u t h o r i z ed distributor, or a specified product that is proven and justifi ed to be the only product that is acceptable.
b. Emergency Purchases
An EMERGENCY purchase means unforeseen circumstances beyond the City’s control. Only the City Manager has the authority to approve an emergency purchase. Examples of emergency circumstances, which would require the City Manager to authorize an emergency PO and/or contract are as follows:
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i. Circumstances presenting a real, immediate threat to the proper performance of essential functions.
ii. Circumstances that will likely result in material loss or damage to property, bodily injury, or lo ss of life if immediate action is not taken.
The City Manager or person(s) designated by the City Manager to act in the event of an emergency may declare an emergency situation exists , waive competitive bidding requirements, and award contracts and POs t o address the emergency situation.
If the City Manager deems a situation to be an emergency and au thorizes an emergency purchase, a PO and/or contract is required to be submitted to the Finance Department within two (2) days of authorizing the purch ase. At the earliest opportunity, the requesting department shall submit an agenda report to City Council for approval of the emergency purchase.
8. Professional Services
POs shall not be utilized for the purchase of professional serv ices. The requesting department shall issue a contract with consultants and/or contractors providing any professional services as defined in LNMC 3‐6‐8(a).
Professional services contracts shall not be awarded on the ba sis of cost alone; rather, they shall be awarded based upon the competence, qualif ications, and a fair and reasonable cost per LNMC 3‐6‐8(b).
When obtaining professional services, the department director should always consider soliciting competitive proposals from qualified consultants taking into account the uniqueness of the professional service and the timi ng of the need to have the service provided.
a. Professional services of $9,999.99 or less , per LNMC 3‐6‐8(c): The department director may execute contracts for professional services less than $10,000.00.
b. Professional services of $10,000.00 to $49,999.99, per LNMC 3‐6‐8(c): The Purchasing Officer may execute contracts for professional servi ces less than $50,000.00.
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c. Professional services $50,000.00 or more, per LNMC 3‐6‐8(c): City Council approval is required, prior to contract execution, for professi onal services contracts equal to $50,000.00 or greater.
d. Professional services contracts are subject to the cumulative purchase threshold policy described above in Section 5 (c), with the exception of professional services that will be paid for by a developer.
9. Maintenance and Repairs
POs shall not be utilized for the purchase of maintenance or re pair services. The requesting department shall issue a contract with contractors providing any maintenance and/or repair of City facilities. The Purchasing O fficer may execute such contracts less than $50,000.00.
a. Maintenance and repairs of $9,999.99 or less , per LNMC 3‐6‐9(2): For maintenance and repair service c ontracts less than $10,000.00, competitive bids are not required, but are s trongly recommended. Such cont racts shall be awarded based on the contract or’s qualifications, experience , and cost.
The department director may execute contracts for maintenance and repairs less than $10,000.00.
b. Maintenance and repairs of $10,000.00 to $49,999.99, per LNMC 3‐6‐9(3):
For maintenance and repair contra c t s o f a n e s t i m a t e d e x p e n d i t u re of $10,000.00 and less than $50,000.00, the requesting department must prepare a request for proposal (RFP) and submit to potential bidders.
Contracts shall be awarded based on the contractor’s responsive ness to the RFP, qualifications, experience, and cost. The City Manager or Purchasing Officer may award and execute maintenance and repair contracts of $10,000.00 and less than $50,000.00.
c. Maintenance and repairs of $50,000.00 or more, per LNMC 3‐6‐9(4): For maintenance and repair contracts of an estimated expenditure of $50,000.00 and greater, the requesting department must prepare a request for proposal (RFP) and submit to potential bidders. Contracts shall be awar ded based on the contractor’s responsiveness to the RFP, qualifications, exp erience, and c o s t . C i t y C o u n c i l a p p r o v a l i s r e q u i r e d , p r i o r t o c o n t r a c t e x ecution, for maintenance and repair contracts equal to $50,000.00 or greater.
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d. Maintenance and repair contrac ts are subject to the cumulati ve purchase threshold policy described above in Section 5 (c).
10. Miscellaneous Services
Miscellaneous services are defined as services that are not pr ofessional services or maintenance and repair services, per LNMC 3‐6‐10(a).
a. Miscellaneous services of $2,999.99 or less, per LNMC 3‐6‐10(a):
For miscellaneous services contracts of an estimated expenditure of less than $3,000.00, competitive bids are not required. Such contracts may be entered into and executed by the department director.
b. Miscellaneous services of $3,000.00 to $9,999.99, per LNMC 3‐6‐10(b):
For miscellaneous services contracts of an estimated expenditure of $3,000.00 and less than $10,000.00, the requesting department shall attempt to receive three verbal bids from vendors and each of these bids and the efforts to obtain them must be documented. Contracts shall be awarded based on qualifications, experience, and cost. The department director may execute miscellaneous services contracts less than $10,000.00.
c. Miscellaneous services of $10,000.00 to $49,999.99, per LNMC 3‐6‐10(c):
For miscellaneous services contracts of an estimated expenditure of $10,000.00 and less than $50,000.00, the requesting department must prepare a RFP and submit to potential bidders. Contracts shall be awarded based on the contractor’s responsiveness to the RFP, qualifications, experience, and cost. The City Manager or Purchasing Officer m ay award and execute miscellaneous serv ices contracts of $10,000.00 and less than $50,000.00.
d. Miscellaneous services of $50,000.00 or more, per LNMC 3‐6‐10(d):
For miscellaneous service contracts of an estimated expenditure o f $50,000.00 and greater, the requesting department must prepare a RFP and submit to potential bidders. Contracts shall be awarded based on the contractor’s responsiveness to the RFP, qualifications, experie nce, and cost.
C i t y C o u n c i l a p p r o v a l i s r e q u i r e d , p r i o r t o c o n t r a c t e x e c u t i o n . T h e C i t y Council may authorize the City Manager or Purchasing Officer to execute such contracts.
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11. Public Projects
Per LNMC 3‐7‐1, the informal and formal bidding limits for “pub lic projects”, as defined in the Uniform Public Con struction Cost Accounting Act, Public Contract Code § 22000, et seq., shall be as set forth in § 22032, a s those limits may be amended from time to time. In accordance with the foregoing bidding limits and the current City Council Purchasing Policy, public projects may be: (i) performed by City employees by force account, by negotiated contract, or by purchase order; (ii) let to contract by informal bid procedures set forth in the LNMC 3‐7; or (iii) let to contract by formal bidding procedures set forth in the LNMC 3‐7.
Per LNMC 3‐7‐5, the City Manager is authorized to award informa lly bid contracts pursuant to this Section. The City Council is authorized to award formally bid contracts pursuant to this section.
Per LNMC 3‐7‐2, a list of contractors shall be developed and maintained in accordance with the provisions of Public Contract Code § 22034 and criteria promulgated from time to time by the State Uniform Public Construction Cost Accounting Commission.
12. Disposal of Surplus or Obsolete Property
Per LNMC 3‐6‐11(a), department d irectors that identify any supp lies or equipment as surplus may declare such property surplus or obsolete by sen ding a memo to the Purchasing Officer listing such property.
a. If another department identifies a need for any listed property, the department director may request reassignment of such property.
Reassignment of any property shall be approved by the Purchasing Officer.
b. If no department has use of any listed property, the Purchas ing Officer shall dispose of the surplus property by auction or sale per LNMC 3‐6 ‐11(c)(1) and LNMC 3‐6‐11(c)(2).
c. Per LNMC 3‐6‐11(d), surplus property may be donated or sold to City employees if the Purchasing Officer has determined the auction or sale of surplus property will result in minimal return to the City.
13. Violations
Employees that violate any purch asing procedures established in this Policy and LNMC Division 6, Title 3 a Division 7, Title 3, shall be subject to disciplinary action. 141
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D. Exceptions
There will be no exceptions to this Policy.
E. Authority
By authority of the City Manager.
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ATTACHMENT B
Recreation Superintendent Job Description
City of Laguna Niguel
Job Description
RECREATION SUPERINTENDENT
Middle Management, Professional, and Supervisory Unit
FLSA: Exempt
DEFINITION
Plan, m anage, supervise, and coordinate various recreation services, projects, activities, programs and special events for the Community; plan, direct, and supervise the work of full -time staff; manage assigned Department Budget functions; provide staff support to City Commissions and Committees; coordinate assigned activities with other City Departments, outside organizations, and the general public; serve as a member of the Department management team and provide highly responsible and complex administrative support to the Deputy Parks and Recreation Director and/or Department Director; and, assist in managing the operation of the Parks and Recreation Department.
SUPERVISION RECEIVED AND EXERCISED
Receives general direction from the Deputy Parks and Recreation Director.
Exercises direct supervision over Recreation Supervisor level staff and subordinate staff.
EXAMPLES OF IMPORTANT DUTIES AND RESPONSIBILITIES
Important responsibilities and duties may include, but are not limited to, the following:
♦ Manage and assist in the development and implementation of goals, objectives, policies, and procedures for recreation programs.
♦ Provides direct supervision to Recreation Supervisor level staff; plan, organize and evaluate the work of assigned staff; mentor, motivate and train staff; recommend employee recognition and discipline.
♦ Manage and oversee departmental projects; draft, review, develop, negotiate, and manage contracts and agreements with consultants and vendors; coordinates projects with other City departments, School District, community organizations and non-profit organizations.
♦ Provide administrative support to the Deputy Parks and Recreation Director and Parks and Recreation Director.
♦ Prepare complex City Council/Commission/Committee agenda reports and presentations as directed.
♦ Assist in preparing and administering the Department budget; monitor and approve expenditures for assigned division functions.
♦ Respond to and resolve sensitive and difficult public inquiries and complaints. ♦ Develop and implement Department policies, procedures, and fee schedules; evaluate equity and adequacy of policy and fee schedules on an on- going basis; make revision recommendations as needed.
♦ Maintain close contact with school officials , the YMCA, and community groups regarding program offerings and coordination of services.
♦ Review manuals, reports, flyers, press releases, etc., produced by subordinate staff.
♦ Prepare and maintain records and evaluation reports on new and on- going program offerings.
♦ Prepare, track, and maintain reports on contracts and agreements. ♦ Perform related duties as assigned.
QUALIFICATIONS
Knowledge of:
♦ Principles and practices of recreation program development, marketing and administration.
♦ Employee supervision and training.
♦ Applicable Federal, State, local laws and regulations. ♦ Recreational, social, and cultural needs of the community. ♦ Research methods, statistical analysis, and report writing. ♦ Principles of budget administration.
♦ Principles of project management.
♦ Strong computer skills.
Ability to:
♦ Plan, develop, direct, and evaluate comprehensive recreation programs and services for the Community.
♦ Supervise, train, motivate and evaluate assigned personnel. ♦ Evaluate situations, identify problems, propose alternative solutions, and exercise sound judgement with established guidelines.
♦ Maintain administrative systems for facility and program scheduling, calendaring, and other functions.
♦ Analyze, interpret, and apply Department policies and procedures. ♦ Establish and maintain effective working relationships with City staff, volunteers, City Council, Commissions and Committees, community organizations, individual citizens, governmental agencies, contractors, and vendors. ♦ Participate in long-range and strategic planning.
♦ Work independently with little direct supervision.
♦ Communicate clearly and effectively, both orally and in writing, including making public presentations and preparing comprehensive reports.
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 experience in the administration of recreational programming and social and cultural programs and services, including one year of supervisory experience.
Equivalent to a Bachelor's degree from an accredited college or university with major course work in recreation, public administration, physical education, or a related field. A Master’s Degree is highly desirable.
Licenses:
CPR and First Aid certificates.
Possession of a valid California Driver's License and an acceptable driving record.
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 walk, sit, talk, and hear. The employee is occasionally required to use hands to finger, handle, feel or operate objects, tools, or controls and reach with hands and arms. The employee is occasionally required to 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, color vision, and the ability to adjust focus.
WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job.
Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee occasionally works in outside weather conditions. The employee is occasionall y exposed to wet and/or humid conditions and toxic or caustic chemicals.
The noise level in the work environment is usually quiet while in the office and moderately loud when in the field.
ATTACHMENT C
Proposed Salary Schedule from Salary Study
2024 SALARY SURVEY - JOB CLASSIFICATION RECOMMENDATIONS BY
DEPARTMENT
City Department Proposed Salary Range
Community Development Department
Community Development Director $14,370 - $18,497
Deputy Community Development Director $12,781 - $15,977 Planning Manager $11,221 - $14,762
Planning Technician $5,219 - $6,524
Finance Department
Finance Director $14,351 - $18,352
Finance Manager $10,000 - $13,605
Purchasing Manager $9,635 - $12,143
Parks and Recreation Department
Parks and Recreation Director $13,395 - $16,977
Deputy Parks and Recreation Director $10,265 - $13,089
Recreation Coordinator $5,403 - $6,867
Administration Department
Assistant City Manager $16,170 - $21,108
City Clerk $10,420 - $13,490
Human Resources Manager $11,217 - $14,151
Deputy City Clerk $6,106 - $7,891
Management Assistant $5,248 - $6,555
Public Works Department
Public Works Director $14,390 - $18,807
Engineering Services Manager $12,221 - $15,583
Maintenance Services Manager $10,661 - $13,784
Senior Management Analyst $8,223 - $10,617
Associate Engineer $8,505 - $10,753
Maintenance Worker $4,718 - $5,985
ATTACHMENT D
Proposed Planning Division Fee Schedule
Effective July 1, 2024
Community Development - Planning Division Fee Schedule (July 1, 2024) Fee Description Current Fee New Fee Deposit/Flat Fee
LAND USE APPROVALS
General Plan Amendment $10,000 $10,000 Deposit
Zone Change/Zoning Code Amendment/Specific Plan Amendment $10,000 $10,000 Deposit Minor Use Permit $1,392 $1,860 Fee
Use Permit $4,000 $4,000 Deposit
Minor Adjustments $1,392 $1,860 Fee
Variances $6,000 $6,000 Deposit
Site Development Permit (Admin) $1,392 $1,860 Fee
Site Development Permit (Planning Commission) $6,000 $6,000 Deposit Coastal Development Permit $6,000 $6,000 Deposit
Changed Plan $406 $543 Fee
Temporary Use Permit $290 $388 Fee
Home Occupation Permits $58 $78 Fee
Orange County Fire Authority Review $58 $78 Fee
Appeals $1,500 $1,500 Fee + Deposit
ROW Communications Facility Non-Lease $1,600 $1,600 Deposit Sidewalk Vending Permit Fee $190 $190 Fee
ENVIRONMENTAL DOCUMENTS Deposit
CEQA: EIR/Initial Study/Negative Declaration $20,000 $20,000 Deposit
SUBDIVISIONS
Certificate of Compliance $1,500 $1,500 Deposit
Tentative Tract Map $8,000 $8,000 Deposit
Amendment to Approved Tentative Map $5,000 $5,000 Deposit Tentative Parcel Map $6,000 $6,000 Deposit
Lot Line Adjustment $3,000 $3,000 Deposit
GRADING FEES
Grading Plan Check, Permitting, & Inspection
<$50,000 valuation $2,000 $2,000 Deposit*
$50,000-$200,000 valuation $5,000 $5,000 Deposit*
$200,001-$1,000,000 valuation $10,000 $10,000 Deposit*
>$1,000,001 valuation $15,000 $15,000 Deposit*
*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 <$15,000 valuation $1,000 $1,000 Deposit**
$15,000-$50,000 valuation $3,000 $3,000 Deposit**
$50,001-$200,000 valuation $5,000 $5,000 Deposit**
$200,001-$1,000,000 valuation $10,000 $10,000 Deposit** >$1,000,001 valuation $15,000 $15,000 Deposit**
**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 $10,000 Deposit
Zoning Conformity Determinations $232 $310 Fee
Entitlement/Subdivision Time Extension $1,000 $1,000 Deposit Temporary Sign/Banner Permit $35 $47 Fee
Pre-application Review/City Staff Research (over 1 hr) $500 $500 Deposit Address New/Change $500 $500 Deposit
OTHER NEW DEPT FEES
Technology Fee3 2% 2% Fee
General Plan Maintenance Fee3 2% 2% Fee
Temporary Certificate of Occupancy $174 $233 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).
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.
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 $155 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.
ATTACHMENT E
Proposed Financial Reserves Policy
Effective June 4, 2024
FINANCIAL RESERVES POLICY COUNCIL POLICY
Adopted: 7/6/2004
Last ApprovedPending Approval: 6/420/20243
1 of 3
A. Fiscal stability is an important factor for all cities. Sound financial management includes the practice and discipline 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 or 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 infrastructure repair and replacement
The establishment of prudent financial reserve policies is important to ensure the long-term financial health of the City.
B. Applicability
This policy will apply to the City General Fund.
C. Reserve Target
The City will maintain a minimum reserve equal to 50% of annual General Fund operating expenditures. At least 50% of the minimum reserve balance will be designated as the reserve for Financial and Economic Uncertainty.
C.D. Reserve for Financial and Economic Uncertainty
The City will maintain a Reserve for Financial and Economic Uncertainty equal to no less than 50% of annual General Fund operating expenditures$15 million. City Council approval shall be required before expending any portion of the Reserve for Financial and Economic Uncertainty. Unforeseen circumstances that may require an expenditure of such amounts include, but are not limited to natural disasters, unforeseen deficiencies of a major revenue source, or unexpected operating or capital expenditures.
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FINANCIAL RESERVES POLICY 2 of 3 COUNCIL POLICY
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If any circumstances noted above occur, and the Reserve for Financial and Economic Certainty falls below the City Council policy designated level of 50% of annual General Fund operating expenditures, all excess Unassigned fund balance in future years shall first be used to replenish the Reserve for Financial and Economic Uncertainty until it reaches the policy designated level of 50% of General Fund operating expenditures. The City Council shall replenish the Reserve for Financial and Economic Uncertainty prior to expending unassigned fund balance for other purposes.
D.E. Reserve for Compensable Accrued 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.F. Reserve for Other Post-Employment Benefits
The City will maintain a Reserve for Other Post -Employment Benefits (OPEB) equal to 560% of the OPEB liability on June 30 of each fiscal year.
F.G. Reserve for Unfunded Pension Liability
The City will fund a Reserve for Unfunded Pension Liability , in the form of a Section 115 Pension Trust. A contribution to the trust shall be considered annually by the City Council during the budget processThe City will maintain a $2 million target in this reserve; any excess funds will be considered as part of the annual budget process.
If the City’s Unfunded Pension Liability is or becomes fully funded, as part of the annual budget process, t he City will consider drawing down the Section 115 Pension Trust funds below the $2 million target for authorized pension expenditures.
G.H. Reserve for Deferred Maintenance, Capital Assets, and Infrastructure Replacement and Deferred Maintenance
The City will maintain a Reserve for Deferred Maintenance, Capital Assets and Infrastructure Replacement and Deferred Maintenance. After allocating General Fund balance to the R eserve for Financial and Economic Uncertainty and City Council designated projects and purposes, any remaining fund balance shall be apportioned to the Reserve for Deferred Maintenance, Capital Assets
FINANCIAL RESERVES POLICY 3 of 3 COUNCIL POLICY
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and Infrastructure Replacement and Deferred Maintenance. 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 and to use this reserve for such replacement.
H.I. City Council Designation of Reserves
The City Council m ay designate portions of General Fund unreserved fund balance for future capital projects, continuing or carry‐over appropriations from prior fiscal years for operating or capital expenditures, or any other municipal purpose that the City Council deems prudent or necessary.
I.J. Annual Adjustment of Reserve Levels
Reserve levels will be adjusted annually in accordance with this policy.
Reserve levels will be set at the end of each fiscal year in conjunction with the preparation of the City annual audited financial statements.
J.K. Annual Review of Policy
The City Council shall annually review the Financial Reserve Policy, and consider such changes, if any, that it deems appropriate. S uch review shall occur in conjunction with the review and adoption of the annual City Budget and Capital Improvement Program.
K.L. Comprehensive Annual Financial Report
In accordance with generally accepted accounting principles and practices, all classifications of General Fund balance will appear in the Notes to Financial Statements of the Comprehensive Annual Financial Report and be classified in accordance with GASB 54.
ATTACHMENT F
Proposed Investment Policy
Effective June 4, 2024
EXHIBIT 1
CITY INVESTMENT POLICY
COUNCIL POLICY
Adopted: 12/5/1995
Last AmendedPending Approval:
8/1/20236/4/2024
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A. Purpose
The purpose of the City's Investment Policy is to provide guidelines and limitations for the responsible management of the City's funds that are available for investment.
B. Scope
This investment policy applies to all financial assets of the City, including all cash and investments accounted for in the following funds:
• General Fund
• Special Revenue Funds
• Capital Projects Funds
• Internal Service Funds
• Trust and Agency Funds
• Debt Services Funds
• Any new fund created by the City Council
C. Policy
It is the policy of the City of Laguna Niguel to invest public funds in a manner which will provide the maximum security of principal consistent with a market rate of return while meeting the cash flow needs of the City and conforming to all applicable State and City statutes governing the investment of public funds. Every effort will be made to match investment maturities to cash flow needs.
D. Objectives
The primary objectives, in priority order, of the City of Laguna Niguel’s investment activities shall be:
1. Safety: Safety of principal is the foremost objective of the City. Investments of the City shall be undertaken in a manner that seeks to ensure the preservation of the capital in the overall portfolio.
2. Liquidity: The City’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably
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anticipated.
3. Return on Investment: The City’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints and the cash flow characteristics of the portfol io. The average return on the State Treasurer’s Local Agency Investment Fund shall be considered the City’s benchmark for conservative investment transactions, and shall constitute the performance standard for the City portfolio’s rate of return.
E. Prudence
The standard of prudence to be used in the investment function shall be the "prudent investor standard", as defined in Government Code Section 53600.3, which states: "When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters woul d use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy, i nvestments may be acquired as authorized by law. ”
F. Delegation of Authority
The City Treasurer is designated as the investment officer of the City, and is responsible for investment management decisions and activities. All investment transactions shall be authorized by the City Treasurer. This annual delegation of authority is subject to renewal by the City Council pursuant to Government Code Section 53607.
G. Authorized Investments and Limitations
Investment or deposit of City funds shall be governed by Government Code Sections 53600 and 53630 et. seq., and shall be further limited to the following authorized investments and instruments:
1. United States Treasury Bills, Notes and Bonds
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Maximum Amount: No limit
Maximum Maturity: A maximum of $10 million may be invested for up to t en years from date of purchase; otherwise Ffive years from date of purchase
2. Direct Obligation Federal Agency Securities or United States Government-Sponsored Enterprise Obligations (allowable under Government Code Section 53601(f))
Securities of the following Federal agencies/Government -Sponsored Enterprises (GSE’s) are permitted investments: Federal Home Loan Bank, Federal Farm Credit Bank, Federal National Mortgage Association and Federal Home Loan Mortgage Corporation.
Maximum Amount: 60%
Maximum Maturity: Five years from date of purchase
Maximum Issuer Limit: 25%
3. State of California Local Agency Investment Fund
The Local Agency Investment Fund (LAIF) is a voluntary investment alternative for California’s local governments and special districts authorized by the California Government Code. The LAIF is managed by the State Treasurer’s Office with oversight by the Local Agency Investment Board.
All securities in LAIF are purchased under the authority of Government Code Sections 16430 and 16480.8. The State Treasurer’s Office purchases all securities on a delivery versus payment basis using a third-party custodian.
All investments are purchased at market, and market valuation is conducted monthly.
The LAIF is part of the State Treasurer’s Pooled Money Investment Account (PMIA). The PMIA Investment Policy is guided by the goals of: (1) Portfolio safety/diversification; (2) Liquidity; and (3) Yield. The PMIA Investment Policy is attached.
Maximum Amount Allowed: $40 million or 55% of the City’s total investment portfolio, whichever is less.
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4. Collateralized or Insured Money Market Accounts and Demand Deposits with City’s Primary Banks
Maximum Amount: No limit
Maximum Maturity: Not applicable
5. Insured Certificates of Deposit
The City may invest funds in FDIC insured certificates of deposit issued directly by banks or savings and loans chartered by the federal or California government. The City may also place funds directly with a commercial bank, savings bank, savings and loan association, or credit union that uses a private sector entity to assist in the placement of certificates of deposit as authorized by California Government Code Section 53601.8.
Maximum Amount: 30%
Maximum Maturity Value per Institution for investments maturing is $250,000 or the lesser of the current FDIC insured limit.
Maximum Maturity: Five years from date of purchase
6. Money Market Mutual Funds
Investment in money market mutual funds shall be limited to investments in U.S. Treasury Securities only.
Maximum Amount: 20%
Maximum per Investment: 10%
7. Orange County Investment Pool
As provided for in California Government Code Section 53684, the local agency may invest excess funds which are not required for immediate use.
The Orange County Investment Pool (OCIP) is a pooled fund managed by the Orange County Treasurer pursuant to California Government Code Section 53601 and 53635 with oversight from the County’s Treasury Oversight Committee. All securities in the OCIP are held by a third party custodian.
Maximum Amount Allowed: $40 million or 55% of the City’s total investment portfolio, whichever is less.
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8. California Asset Management Program Pool
The California Asset Management Program (CAMP) was established in 1989 as a Joint Powers Authority to provide California public agencies with professional investment services. PFM Asset Management LLC serves as CAMP’s Program Administrator and is a registered investment advisor with the Securities and Exchange Commission. The pool’s objective is to earn a high rate of return w hile preserving principal, providing liquidity . The Pool is managed to maintain a dollar -weighted average portfolio maturity of 60 days or less and seeks to maintain a constant net asset value (NAV) per share of $1.00. The fund holds an AAAm rating with Standard & Poor’s rating agency.
The CAMP pool is permitted as an investment for all local agencies under California Government Code Section 53601(p) . CAMP is directed by a Board of Trustees, which is made up of experienced local government finance directors and treasurers.
Maximum Amount Allowed: $10 million or 2 0% of the City’s total investment portfolio, whichever is less.
8.9. Section 115 Pension Trust
The City may invest funds in a Section 115 Pension Trust. The City may invest Pension Trust funds in mutual funds , as allowed under Government Code Sections 53601(l) and 53601.6(b).
Maximum Amount: 20% of the City’s investment portfolio
Limitation on investments as identified under this section will apply to the City’s investment portfolio at all times. If for any reason, an investment exceeds a stated limitation, the City has 90 days in which to bring the investment portfolio back into compliance.
H. Portfolio Diversification
It is the policy of the City to diversify its investment portfolio. Invested funds shall be diversified to minimize the risk of loss resulting from over concentration of Formatted: Font: (Default) Arial, 12 pt, Font color: Auto, Pattern: Clear
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assets in a specific maturity, specific issuer, specific financial institution, or specific class of securities.
I. Mitigation of Market Risk
In order to minimize market risk and eliminate reliance on interest rate forecasting, it is the policy of the City to structure its investment portfolio as a maturity ladder.
The City shall use LAIF, OCIP, CAMP, and other short‐term investments, with a maturity of one year or less, to maintain sufficient liquidity to meet the City’s short‐ term operating, capital and contingency requirements. As a general guideline, the balance of the portfolio should be invested in, and evenly distributed between, instruments with maturities of one to five years, unless in the opinion of the Investment, Banking and Audit Committee, City staff, and/or professional investment ad visors, economic circumstances and/or the interest rate environment warrant an alternative investment approach. Specific instruments may be purchased to meet identified and scheduled capital expenditures.
J. Prohibited Investments
The following investments are prohibited by City investment staff; provided, however, that this provision shall not be construed as a prohibition on investment in the LAIF, and OCIP, and CAMP investment pools:
1. Any form of leveraging or purchase of derivative instruments
2. Any investment issued by the Government National Mortgage Association
3. Any mortgage pass -through security, collateralized mortgage obligation mortgage-backed or other pay-through bond
4. Any inverse floaters
5. Any range notes
6. Any interest-only strips
K. Authorized Securities Broker/Dealers
Formatted: List Paragraph
CITY INVESTMENT POLICY 7 of 9 COUNCIL POLICY
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APPROVAL 6/4/2024
The City shall maintain a listing of financial institutions, which have been approved by the City Council for investment purpo ses. All a pproved securities broker/dealers shall be primary dealers designated by the Federal Reserve Bank of New York.
Before engaging in investment transactions with an approved broker/dealer, the City shall have received from said firm a signed certificate form. The document will certify that the firm has reviewed the City's Investment Policy and agrees to disclose potential conflicts or risks to public funds that might arise out of business transactions between the firm and the City. All financial institutions shall agree to undertake reasonable efforts to preclude imprudent t ransactions involving the City's funds.
L. Use of Professional Investment Managers
The City Treasurer, with approval from the City Council, may employ the services of professional investment managers to assist in the management of the City's investment portfolio. Such managers may be granted the discretion to purchase and sell investment securities in accordance with this Investment Policy. Such managers shall have: (1) an established professional reputation for asset or investment management; (2) knowledge and working familiarity with State and Federal laws governing and restricting the investment of public funds; (3) substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are similar to those of the City; and (4) professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City. Such managers shall be registered under the Investment Advisers Act of 1940. Such managers shall only be retained by written agreement with the City, and approved by the City Council. Professional service proposals shall be solicited from at least three (3) qualified persons or firms in accordance with the City's purchasing policies and procedures. A professional investment manager may only be granted discretion to purchase and sell securities if the City Treasurer exercises prudence in the selection of the manager, imposes suitable safeguards to prevent abuse in the exercise of discretion by the manager, and remains responsible for any investment decisions made by the manager with respect to the funds of the applicable local agency.
M. Use of Independent Investment Advisors
The City Council may retain the services of an independent investment advisor to
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review the investment program from time to time. The adviser will review compliance with policies and procedures, independently calculate the market value of the City's holdings, report on overall portfolio risk exposure and investment results, and make recommendations, if needed, regarding investment strategy or any aspect of the investment program.
N. Competitive Bids
A minimum of two offers or quotations will be obtained prior to the completion of investment transactions with authorized financial institutions. This does not apply to authorized investment pools.
O. Safekeeping and Custody
All investment securities purchased by the City, or by a prof essional investment manager for the City, s hall be held in third‐ party safek eeping by a custodial financial institution, as permitted under Government Code Section 53608.
Securities held will be evidenced by safekeeping receipts. All security transactions shall be conducted on a delivery‐versus‐payment (DVP) basis.
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P. Internal Controls
The City shall establish a system of written internal control policies and procedures, which shall be reviewed annually by the independent auditor. The controls shall be designed to prevent loss of public funds due to fraud, error, misrepresentation, unanticipated market changes or imprudent actions.
Q. Reporting
The City Treasurer shall submit monthly investment reports to the City Council.
The report shall be provided to the City Council within thirty (30) days, or the next available City Council meeting, following the end of the month covered by the report. The report shall contain a summary of investment transactions including: investment types, percent of portfolio, yield, purchase date, maturity date, issuer or institution, par and dollar amount invested, market value, source of market valuation, the portfolio's average weighted yield and maturity, and a description of any local agency funds or investments under the management of contracted parties.
The report shall include a statement of compliance of the portfolio to this Investment Policy, or the manner in which the portfolio is not in compliance.
The report shall include a statement denoting the ability of the City to meet its expenditure requirements for the next six months, or provide an explanation as to why sufficient money shall, or may, not be available.
The report shall include a copy of the corresponding monthly report or statement from the City’s third party safekeeping custodial bank.
If the City has any money invested in the LAIF and OCIP investment pools, the report shall include a c opy of the most recent report or statement from the investment pool(s).
R. Investment Policy Review
The City's Investment Policy shall be reviewed and adopted by the City Council on an annual basis. Prior to City Council review and adoption, the policy shall be reviewed by the City Investment, Banking and Audit Committee, which shall recommend any modifications that it deems appropriate.
ATTACHMENT G
CAMP Fact Sheet
17-day net yield, also known as the current annualized yield, represents the net change, exclusive of capital changes and income other than investment income, in the value of a hypothetical account with a balance of one share (normally $1.00 per share) over a seven-day base period expressed as a percentage of the value of one share at the beginning of the seven-day period. This resulting net change in account value is then annualized by multiplying it by 365 and dividing the result by 7. 2 The monthly distribution yield represents the net change in the value of a hypothetical account with a value of one share (normally $1.00 per share) resulting from all dividends declared during a month by the Pool expressed as a percentage of the value of one share at the beginning of the month. This resulting net change is then annualized by multiplying it by 365 and dividing it by the number of calendar days in the month. 3 Weighted Average Maturity: Calculated by the final maturity for a security held in the portfolio and the interest rate reset date. This is a way to measure a fund’s sensitivity to potential interest rate changes.
4 Standard & Poor’s fund ratings are based on analysis of credit quality, market price exposure, and management. According to Standard & Poor’s rating criteria, the AAAm rating signifies excellent safety of investment principal and a superior capacity to maintain a $1.00 per share net asset value. However, it should be understood that the rating is not a “market” rating nor a recommendation to buy, hold or sell the securities. For a full description on rating methodology, visit Standard & Poor’s website (http://www.standardandpoors.com/ratings/en_US/web/guest/home). 5 The AAAf rating reflects Fitch Ratings’ (“Fitch”) review of the Term program’s investment and credit guidelines, the portfolio’s credit quality and diversification, as well as the capabilities of PFM Asset Management LLC as investment adviser. It indicates the highest underlying credit quality (or lowest vulnerability to default). However, it should be understood that this rating is not a “market” rating nor a recommendation to buy, hold or sell the securities. For a full description on rating methodology visit www.fitchratings.com.
6As of the last day of the month. The 30-day yield represents the net change, exclusive of capital changes and income other than investment income, in the value of a hypothetical account with a balance of one share (normally $1.00 per share) over a thirty-day base period expressed as a percentage of the value of one share at the beginning of the thirty-day period. This resulting net change in account value is then annualized by multiplying it by 365 and dividing the result by 30.
POOL FACTS
7-Day Net Yield1
Monthly Distribution Yield2
Weighted Average Maturity3
Pool Rating4
March 31, 2024
Fact Sheet
As of March 31, 2024
5.48%
5.48%
43 Days
AAAm by Standard and Poor’s
SERVICE PROVIDERS
Investment Adviser, Administrator and Transfer Agent:
PFM Asset Management LLC
Distributor: PFM Fund Distributors, Inc
Depository and Custodian: U.S. Bank, N.A.
Independent Auditor: Ernst & Young LLC
Counsel: Nossaman LLP
Pool Diversification as of March 31, 2024
Credit Quality Distribution
(Standard & Poor’s Fund Ratings)
Sector Composition
Pool Performance (30-Day Net Yield6 %)
4.98%
5.18% 5.25% 5.33% 5.53% 5.56% 5.57% 5.58% 5.56% 5.54% 5.52% 5.49%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
A-1
60.6%
A-1+
35.5%
A+
1.9%
AA+
1.6%
A
0.5% AAAm
<0.1%
Repurchase
Agreements
34.5%
Commercial
Paper
31.0%
Negotiable
Certificates of
Deposit
27.0%
U.S.
Treasuries
5.1%
Corporate
Notes
2.4% Money Market
Fund
<0.1%
CAMP is a California Joint Powers Authority established in 1989 to provide California public agencies with professional investment services.
INVESTMENT OBJECTIVE
To earn a high rate of return while preserving principal and providing liquidity. The Pool seeks to maintain a stable NAV of $1.00 per share and the TERM Portfolio seeks to achieve a NAV of $1.00 per share at the stated maturity.
CASH RESERVE PORTFOLIO (POOL)
A short-term cash reserve portfolio and cash management vehicle permitted as an investment for all local agencies under California Government Code Section 53601(p).
TERM PORTFOLIO
A fixed rate, fixed term portfolio rated AAAf by Fitch
Ratings
5 and permitted as an investment for all local
agencies under California Government Code Section
53601(p).
Must be preceded or accompanied by a Program Guide. For a current Program Guide, which contains more complete information, please visit http://www.camponline.com/ or call 800-729-7665. Before investing, consider the investment objectives, risks, charges and expenses of the pool carefully. This and other information can be found in the Program Guide. Read the Program Guide carefully before you invest or send money. 1Source: iMoneyNet First Tier Institutional Money Market Fund Average; benchmark yields are as of the last business day of each month. This index is comprised of funds rated in the top grade that invest in high-quality financial instruments with dollar-weighted average maturities of less than 60 days. It is not possible to invest directly in such an index.
Past performance is no guarantee of future results. Yields will fluctuate as market conditions change. The current fund performance may be higher or lower than that cited. The yields shown may reflect fee waivers by service providers that subsidize and reduce the total operating expenses of the Pool. Pool yields would be lower if there were no such waivers. Important disclosure information is provided on the following page.
CAMP
® is a registered trademark and the CAMP logos and designs are trademarks owned by the California Asset Management Trust (Trust).
This information is for institutional investor use only, not for further distribution to retail investors, and does not represent an offer to sell or a solicitation of an offer to buy or sell any fund or other security. Investors should consider the Trust’s investment objectives, risks, charges and expenses before investing in the Trust. This and other information about the Trust is available in the Trust’s current Information Statement, which should be read carefully before investing. A copy of the Trust’s Information Statement may be obtained by calling 1-800-729-7665 or is available on the Trust’s website at www.camponline.com. While the Cash Reserve Portfolio seeks to maintain a stable net asset value of $1.00 per share and the CAMP Term Portfolio seeks to achieve a net asset value of $1.00 per share at the stated maturity, it is possible to lose money investing in the Trust. An investment in the Trust is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Shares of the Trust are distributed by PFM Fund Distributors, Inc., member Financial Industry Regulatory Authority (FINRA) (www.finra.org) and Securities Investor Protection Corporation (SIPC) (www.sipc.org). PFM Fund Distributors, Inc. is an affiliate of PFM Asset Management LLC.
Average Annual Return as of March 31, 2024
www.camponline.com | 1.800.729.7665 | [email protected]
Month 3-Month 1-Year 3-Year 5-Year
CAMP Cash Reserve
Portfolio (Pool) 5.49% 5.66% 5.58% 2.82% 2.18%
iMoney Market Fund
Index 5.21% 5.36% 5.28% 2.63% 1.97%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
CAMP Cash Reserve
Portfolio (Pool)
iMoneyNet Money Market
Fund Index
ATTACHMENT H
Five-Year Budget Forecast
2024‐2025
Proposed
2025‐2026
Projection
2026‐2027
Projection
2027‐2028
Projection
2028‐2029
Projection
REVENUE SUMMARY
SALES TAXES 14,950,000 15,249,000 15,630,225 16,020,981 16,421,505 PROPERTY TAXES 28,843,960 29,709,279 30,600,557 31,518,574 32,464,131 OTHER TAXES 660,000 673,200 686,664 700,397 714,405 FRANCHISE FEES 2,550,000 2,588,250 2,627,074 2,666,480 2,706,477 INTEREST INCOME 1,550,000 1,565,500 1,581,155 1,596,967 1,612,936 FINES & FORFEITURES 505,000 515,100 525,402 535,910 546,628 C.D.D. REVENUE 3,809,282 3,847,375 3,885,849 3,924,707 3,963,954 PUBLIC WORKS REVENUE 582,475 591,212 600,080 609,082 618,218 PARKS & RECREATION REVENUE 1,353,950 1,381,029 1,408,650 1,436,823 1,465,559 MISCELLANEOUS REVENUE 459,670 464,267 468,909 473,598 478,334 TOTAL REVENUE 55,264,337 56,584,211 58,014,565 59,483,518 60,992,148 EXPENDITURE SUMMARY
CITY COUNCIL 352,072 359,113 366,296 373,622 381,094 ADMINISTRATION 1,705,381 1,739,489 1,774,278 1,809,764 1,845,959 CITY CLERK 531,940 542,579 553,430 564,499 575,789 CITY ATTORNEY 450,000 459,000 468,180 477,544 487,094 FINANCE 1,219,596 1,243,988 1,268,868 1,294,245 1,320,130 NON‐DEPARTMENTAL & I.T. 3,203,954 3,268,033 3,333,394 3,400,062 3,468,063 PUBLIC SAFETY 18,616,745 19,361,415 20,135,871 20,941,306 21,778,958 COMMUNITY DEVELOPMENT 5,295,276 5,401,182 5,509,205 5,619,389 5,731,777 PUBLIC WORKS 16,283,279 16,608,945 16,941,123 17,279,946 17,625,545 PARKS & RECREATION 5,148,056 5,251,017 5,356,037 5,463,158 5,572,421 TOTAL EXPENDITURES 52,806,299 54,234,760 55,706,683 57,223,534 58,786,831 TRANSFERS OUT 1,341,038 2,006,000 1,922,000 1,900,000 1,850,000 TOTAL EXPENDITURES & TRANSFERS OUT 54,147,337 56,240,760 57,628,683 59,123,534 60,636,831 REVENUE OVER/(UNDER) EXPENDITURES 1,117,000 343,452 385,881 359,983 355,317 BEGINNING FUND BALANCE 49,905,441 50105441 47249892.57 47,635,774 47995757.29 RESERVES USED FOR LA PAZ ROAD (917,000) (3,199,000) ‐ ‐ ‐ ENDING FUND BALANCE 50,105,441 47,249,893 47,635,774 47,995,757 48,351,074 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 40,816,293 41,885,054 43,017,360 44,185,255 45,487,786 TRANSFERS OUT 1,341,038 2,006,000 1,922,000 1,900,000 1,850,000 TOTALS 54,147,337 56,240,760 57,628,683 59,123,534 60,636,831 City of Laguna Niguel
General Fund Five‐Year Projection
Prepared in conjuction with the Fiscal Year 2024‐2025 Budget