Laguna Woods City Council
June 28, 2023

CITY of LAGUNA WOODS CITY COUNCIL &

LAGUNA WOODS CIVIC SUPPORT FUND BOARD OF DIRECTORS
AGENDA
Wednesday, June 28, 2023
2:00 p.m.

Laguna Woods City Hall
24264 El Toro Road
Laguna Woods, California 92637
Noel Hatch
Mayor Pro Tem
Shari L. Horne
Councilmember
Cynthia Conners
Mayor
Annie McCary
Councilmember
Carol Moore
Councilmember
Welcome to a joint meeting of the Laguna Woods City Council and Laguna Woods Civic Support Fund Board of Directors!
This meeting may be recorded, televised, broadcast, and made publicly available.

Public Comments: There are four options for public comments:

1. Make public comments in-person

2. Submit public comments in writing

3. Make public comments by telephone

4. Make public comments by computer (Zoom)
For more information, please refer to page three of this agenda.

Americans with Disabilities Act (ADA): It is the intention of the City/Laguna Woods Civic Support Fund to comply with the ADA. If you need assistance to participate in this meeting, please contact either the City Clerk’s Office/Secretary’s Office at (949) 639-0500/TTY (949) 639-0535 or the California Relay Service at (800) 735-2929/TTY (800) 735-2922. The City/Laguna Woods Civic Support Fund requests at least two business days’ notice in order to effectively facilitate the provision of reasonable accommodations.

Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special

CITY COUNCIL REGULAR MEETING SCHEDULE
The Laguna Woods City Council meets regularly on the third Wednesday of each month at 2 p.m.

AGENDA POSTING AND AVAILABILITY
Regular and Adjourned Regular Meetings: Pursuant to California Government Code Section 54954.2 of the Ralph M. Brown Act, the City of Laguna Woods and Laguna Woods Civic Support Fund post agendas at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, California 92637; on the City’s website (www.cityoflagunawoods.org); and, at other locations designated by Resolution No. 17-30, at least 72 hours in advance of regular and adjourned regular meetings. Agendas and agenda materials are available at Laguna Woods City Hall during normal business hours and on the City’s website. Printed copies of agendas and agenda materials are provided at no charge in advance of meetings. After meetings have occurred, a per page fee is charged for printed copies.

Special and Emergency Meetings: Agenda posting and availability for special and emergency meetings is conducted pursuant to all applicable provisions of California Government Code (Ralph M. Brown Act).

AGENDA DISTRIBUTION LISTS
Electronic Distribution: The City of Laguna Woods and Laguna Woods Civic Support Fund provide notification of agenda posting and availability via email. To sign up for email notifications, please visit www.cityoflagunawoods.org/email-notifications, email [email protected], or contact the City Clerk’s Office/Secretary’s Office at (949) 639-0500/TTY (949) 639-0535. Please note that the City and Laguna Woods Civic Support Fund are not responsible for, and makes no guaranties or warranties related to, the transmission or receipt of email notifications.

Mail Distribution: The City of Laguna Woods and Laguna Woods Civic Support Fund are able to mail agendas and/or agenda materials if provided with advance payment for postage and printing (if applicable).

To request mail distribution, please email [email protected] or contact the City Clerk’s Office/Secretary’s Office at (949) 639-0500/TTY (949) 639-0535.

FOR ADDITIONAL INFORMATION
For additional information, contact the City Clerk’s Office/Secretary’s Office at (949) 639-0500/TTY (949) 639-0535, [email protected], or 24264 El Toro Road, Laguna Woods, California 92637.

AFFIDAVIT OF POSTING

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, Yolie Trippy, City Clerk, City of Laguna Woods, and Secretary, Laguna Woods Civic Support Fund, hereby certify under penalty of perjury that this agenda was posted at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, California 92637; on the City’s website (www.cityoflagunawoods.org); and, at other locations designated by Resolution No. 17-30, pursuant to California Government Code Section 54954.2 of the Ralph M. Brown Act.
/s/ Yolie Trippy 6/24/23
YOLIE TRIPPY, CMC, City Clerk, City of Laguna Woods Date Secretary, Laguna Woods Civic Support Fund
Laguna Woods City Council Agenda  06/28/2023 Adjourned Regular Page 3 of 8 Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special

OPTIONS FOR PUBLIC COMMENTS

1. Make public comments in-person. Members of the public wishing to make inperson public comments are asked, but not required, to complete and submit a speaker card to City/Laguna Woods Civic Support Fund staff. Speaker cards are available near the entrance to the meeting location. If you do not wish to submit a speaker card, or wish to remain anonymous, you may indicate your desire to speak from the floor.

Speakers are requested, but not required, to identify themselves.

2. Submit public comments in writing. Written public comments may be submitted via email ([email protected]) or delivered to Laguna Woods City Hall (24264 El Toro Road, Laguna Woods, CA 92637), provided that they are received by the City prior to 2:00 p.m. on the day of the meeting. Written public comments may be read or summarized to the City Council/Laguna Woods Civic Support Fund Board of Directors at the meeting, and parties submitting written public comments are advised that their email addresses and any information submitted may be disclosed or become a matter of public record. No party should expect privacy of such information.

3. Make public comments by telephone. Dial (669) 444-9171. When prompted enter the following meeting ID: 885 6509 7642 followed by pound (#) and the following meeting passcode: 687067 followed by pound (#). When an item you wish to comment on is discussed, press *9 on your telephone to raise your hand. When it is your turn, you will be unmuted and able to speak. Please note that your telephone number will be visible to the City and Laguna Woods Civic Support Fund. No party should expect privacy of such information.

4. Make public comments by computer (Zoom).
• Visit www.zoom.us
• Click on “Join” toward the top right of the webpage
• Enter the following meeting ID: 885 6509 7642
• Open the Zoom application following the on-screen prompts • Enter the following meeting password: 687067
• Enter a name and email address as required by Zoom
When an item you wish to comment on is discussed, click on “Raise Hand.” When it is your turn, you will be unmuted and able to speak. Please note that information you enter into Zoom will be visible to the City. No party should expect privacy of such information.

Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special NOTE: ALL ACTIONS ON THIS AGENDA WILL BE TAKEN BY THE CITY COUNCIL EXCEPT WHERE OTHERWISE NOTED.

I. CALL TO ORDER
(City Council & Laguna Woods Civic Support Fund Board of Directors)

1.1 Call to Order
Introductory Note: Members of the public wishing to address the City Council/Laguna Woods Civic Support Fund Board of Directors on items appearing on this agenda are advised to indicate their interest in doing so at the time an item is considered by notifying City/Laguna Woods Civic Support Fund staff if present in-person, pressing *9 on their telephone if participating by telephone, or clicking on “Raise Hand” if participating by computer via Zoom. Members of the public wishing to address the City Council/Laguna Woods Civic Support Fund Board of Directors on items not appearing on this agenda may do so during Item V.

1.2 Emergency Circumstances and Just Cause Teleconferencing Recommendation: Receive and act upon disclosures and requests from members of the City Council/Laguna Woods Civic Support Fund Board of Directors related to teleconferencing pursuant to California Assembly Bill 2449 (2021-2022).

II. ROLL CALL
(City Council & Laguna Woods Civic Support Fund Board of Directors) III. PLEDGE OF ALLEGIANCE
(City Council & Laguna Woods Civic Support Fund Board of Directors) IV. PRESENTATIONS AND CEREMONIAL MATTERS
V. PUBLIC COMMENTS ON NON-AGENDA ITEMS
(City Council & Laguna Woods Civic Support Fund Board of Directors) About Public Comments on Non-Agenda Items: This is the time and place for members of the public to address the City Council/Laguna Woods Civic Support Fund Board of Directors on items not appearing on this agenda. To indicate interest, please notify City/Laguna Woods Civic Support Fund staff if present in-person, press *9 on your telephone if participating by telephone, or click on “Raise Hand” if participating by computer via Zoom. Pursuant to state law, the City Council/Laguna Woods Civic Support Fund Board of Directors is unable to take action on such items, but may engage in brief discussion, provide direction to City/Laguna Woods Civic Support Fund staff, or schedule items for consideration at future meetings.

Laguna Woods City Council Agenda  06/28/2023 Adjourned Regular Page 5 of 8 Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special VI. CONSENT CALENDAR
About the Consent Calendar: All items listed on the Consent Calendar are considered routine and will be enacted by one vote. There will be no separate discussion of these items unless a member of the City Council/Laguna Woods Civic Support Fund Board of Directors, City/Laguna Woods Civic Support Fund staff, or member of the public requests that specific items be removed from the Consent Calendar for separate discussion and consideration of action.

6.1 Traffic Signal, Street Light, and City Hall Lighting Maintenance Services
Recommendation: Approve an agreement with Bear Electrical Solutions, Inc. for traffic signal, street light, and City Hall lighting maintenance services and authorize the City Manager to execute the agreement, subject to approval as to form by the City Attorney.

6.2 Measure M2 (OC Go) Eligibility
Recommendation: Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, CONCERNING THE

UPDATE OF THE LOCAL SIGNAL SYNCHRONIZATION
PLAN FOR THE MEASURE M (M2) PROGRAM.

6.3 Laguna Woods Civic Support Fund Fiscal Years 2023-25 Budget (Laguna Woods Civic Support Fund Board of Directors)
Recommendation: In the capacity of the Laguna Woods Civic Support Fund Board of Directors, approve budgets for the Laguna Woods Civic Support Fund for Fiscal Year 2023-24 and Fiscal Year 2024-25.

VII. PUBLIC HEARINGS
VIII. CITY COUNCIL BUSINESS

8.1 Fiscal Years 2023-25 Budget and Work Plan & Fiscal Years 2023- 34 Capital Improvement Program

Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special Recommendation: Adopt resolutions titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING THE
FISCAL YEARS 2023-25 BUDGET AND WORK PLAN FOR
FISCAL YEAR 2023-24 COMMENCING JULY 1, 2023 AND
ENDING JUNE 30, 2024, AND FISCAL YEAR 2024-25
COMMENCING JULY 1, 2024 AND ENDING JUNE 30,
2025
AND

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING A NEW
11-YEAR CAPITAL IMPROVEMENT PROGRAM FOR
FISCAL YEARS 2023-24 THROUGH 2033-34, IN
CONFORMANCE WITH MEASURE M2 (OC GO)

REQUIREMENTS AND APPLICABLE CITY POLICIES

AND DISCRETION
AND

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING THE

ANNUAL APPROPRIATIONS LIMIT (GANN LIMIT) FOR
FISCAL YEAR 2023-24 COMMENCING JULY 1, 2023 AND
ENDING JUNE 30, 2024, IN ACCORDANCE WITH

ARTICLE XIIIB OF THE CALIFORNIA STATE

CONSTITUTION

8.2 Road Repair and Accountability Act of 2017 Project List Recommendation: Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING A LIST
OF FISCAL YEAR 2023-24 PROJECTS PROPOSED TO

RECEIVE FUNDING FROM THE ROAD REPAIR AND
Laguna Woods City Council Agenda  06/28/2023 Adjourned Regular Page 7 of 8 Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD

MAINTENANCE AND REHABILITATION ACCOUNT), AS

REQUIRED BY CALIFORNIA STREETS AND HIGHWAYS
CODE SECTION 2034(A)(1), AND MAKING RELATED

AUTHORIZATIONS

8.3 Employee Positions, Compensation, and Benefits
Recommendation:

1. Approve job classifications for the following City employee positions: Conservation Administrator, Development
Administrator, and Public Works Administrator.

AND

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, REPEALING
RESOLUTION NO. 23-11, AND ESTABLISHING A

COMPENSATION SCHEDULE AND BENEFITS FOR CITY

EMPLOYEES
IX. CITY COUNCIL REPORTS AND COMMENTS
About City Council Reports and Comments: This is the time and place for members of the City Council to provide reports on meetings attended including, but not limited to, meetings of regional boards and entities to which they have been appointed to represent the City and meetings attended at the expense of the City pursuant to California Government Code Section 53232.3. Members of the City Council may also make other comments and announcements.

9.1 Coastal Greenbelt Authority
Councilmember McCary, First Alternate: Councilmember Horne, Second Alternate: Mayor Conners

9.2 Orange County Fire Authority
Mayor Pro Tem Hatch

Laguna Woods Civic Support Fund Board of Directors Agenda 06/28/2023 Special

9.3 Orange County Library Advisory Board
Councilmember Moore; Alternate: Councilmember McCary

9.4 Orange County Mosquito and Vector Control District
Councilmember Horne

9.5 San Joaquin Hills Transportation Corridor Agency
Mayor Conners; Alternate: Mayor Pro Tem Hatch

9.6 South Orange County Watershed Management Area
Councilmember Moore; Alternate: Councilmember Horne

9.7 Liaisons to Community Bridge Builders
Councilmember Horne and Councilmember McCary

9.8 Other Comments and Reports
X. CLOSED SESSION
XI. CLOSED SESSION REPORT
XII. ADJOURNMENT
(City Council & Laguna Woods Civic Support Fund Board of Directors) Next Regular City Council Meeting: Wednesday, July 19, 2023 at 2 p.m.

Laguna Woods City Hall
24264 El Toro Road, Laguna Woods, California 92637

6.0 CONSENT CALENDAR SUMMARY
This page is intentionally blank.

ITEM 6.0
CC  06-28-2023 ARM Consent Calendar Summary – AR Page 1 of 2 City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 28, 2023 Adjourned Regular Meeting
SUBJECT: Consent Calendar Summary
Recommendation
Approve all proposed actions on the June 28, 2023 Consent Calendar by single motion and City Council action.

Background
All items listed on the Consent Calendar are considered routine and will be enacted by one vote. There will be no separate discussion of these items unless a member of the City Council, staff, or the public requests that specific items be removed from the Consent Calendar for separate discussion and consideration of action.

Summary
The June 28, 2023 Consent Calendar contains the following items:

6.1 Approval of an agreement with Bear Electrical Solutions, Inc. for traffic signal, street light, and City Hall lighting maintenance services and authorization for the City Manager to execute the agreement, subject to approval as to form by the City Attorney. A Request for Proposals for traffic signal, street light, and City Hall lighting maintenance services was released on April 6, 2023 with proposals due by April 28, 2023. Three proposals were received (Bear Electrical Solutions, Crosstown Electrical & Data, and Yunex). After reviewing all proposals and interviewing the top-ranked firm, staff recommends that the City Council award the agreement to Bear ITEM 6.0
Consent Calendar Summary – AR Page 2 of 2 CC  06-28-2023 ARM Electrical Solutions due to factors including, but not limited to, cost and experience. Bear Electrical Solutions either provides or has provided similar services for the cities of Aliso Viejo, Laguna Niguel, Lake Forest, Mission Viejo, Newport Beach, San Juan Capistrano, Stanton, and Tustin, as well as the County of Orange.

6.2 Adoption of a resolution concerning the update of the Local Signal Synchronization Plan for the Measure M (M2) Program. The City is required to update and adopt a Local Signal Synchronization Plan every three years to continue to be eligible to receive Measure M2 funds; the next adoption is required by June 30, 2023. The proposed Local Signal Synchronization Plan was prepared by the City Engineer. The proposed resolution is based on a model resolution from the Orange County Transportation Authority.

6.3 In the capacity of the Laguna Woods Civic Support Fund Board of Directors, approval of budgets for the Laguna Woods Civic Support Fund for Fiscal Year 2023-24 and Fiscal Year 2024-25. The proposed budgets are included as attachments A and B. The Laguna Woods Civic Support Fund is expected to remain largely inactive for the next two fiscal years. Planned expenditures include annual corporate filings and other minimum activities necessary to maintain the corporation. Additional expenditures are included in Fiscal Year 2023-24 to purchase and install a contributor recognition plaque (“Founders Wall Plaque”) for the new Public Library Building, as well as to contribute funds raised for the construction of the City Hall/Public Library Project to the City for that purpose.

6.1 TRAFFIC SIGNAL, STREET LIGHT, AND CITY

HALL LIGHTING MAINTENANCE SERVICES
For additional information on this item,
please refer to Item 6.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 6.1

AGREEMENT FOR CONSULTANT SERVICES

BETWEEN THE

CITY OF LAGUNA WOODS
AND
BEAR ELECTRICAL SOLUTIONS, INC.

FOR TRAFFIC SIGNAL, STREET LIGHT, AND CITY HALL LIGHTING

MAINTENANCE SERVICES
This AGREEMENT FOR CONSULTANT SERVICES ("AGREEMENT"), is made and entered into this ____________________ ("EFFECTIVE DATE"), by and among the City of Laguna Woods, a California municipal corporation ("CITY"), and Bear Electrical Solutions, Inc. ("CONSULTANT").

In consideration of the mutual covenants and conditions set forth herein, the parties agree as follows:

SECTION 1. TERM OF AGREEMENT.

Subject to the provisions of SECTION 17 "TERMINATION OF AGREEMENT" of this AGREEMENT, the term of this AGREEMENT shall be for a period beginning on July 1, 2023 and ending at 11:59 p.m. on June 30, 2026. Such term may be extended upon written agreement of both parties to this AGREEMENT through a maximum of 11:59 p.m. on June 30, 2028.

SECTION 2. SCOPE OF SERVICES.

CONSULTANT shall perform the services set forth in EXHIBIT "A" "SCOPE OF SERVICES" and made a part of this AGREEMENT. All work to be performed by CONSULTANT shall be coordinated with, and approved by City Manager of CITY or his or her designee. CONSULTANT shall not begin work on any individual task or assignment until authorized by the City Manager of CITY or his or her designee to proceed.

SECTION 3. ADDITIONAL SERVICES.

CONSULTANT shall not be compensated for any services rendered in connection with its performance of this AGREEMENT which are in addition to or outside of those set forth in this AGREEMENT or listed in EXHIBIT "A" "SCOPE OF SERVICES", unless such additional services are authorized in advance and in writing by the City Council or the City Manager of CITY or his or her designee. CONSULTANT shall be compensated for any such additional services only in the amounts and in the manner agreed to by the City Council or City Manager of CITY or his or her designee.

SECTION 4. COMPENSATION AND METHOD OF PAYMENT.
(a) Subject to any limitations set forth in this AGREEMENT, CITY agrees to pay CONSULTANT the amounts specified in EXHIBIT "B" "COMPENSATION" and made a part ITEM 6.1

of this AGREEMENT. CONSULTANT shall perform work only as requested by CITY. This AGREEMENT does not state, convey, imply, or infer a specific, minimum or expected amount of work or compensation for as needed services or reimbursables. Compensation for services shall not exceed the amounts specified in EXHIBIT "B" "COMPENSATION". (b) No later than the 15th of each month CONSULTANT shall furnish to CITY an original invoice for all work performed and expenses incurred during the preceding month. The invoice shall detail charges by the categories required by CITY, which are subject to change at the discretion of CITY. CITY shall independently review each invoice submitted by the CONSULTANT to determine whether the work performed and expenses incurred are in compliance with the provisions of this AGREEMENT. In the event that no charges or expenses are disputed, the invoice shall be approved and paid according to the terms set forth in subsection (c). In the event that any charges or expenses are disputed by CITY, the original invoice shall be returned by CITY to CONSULTANT for correction and resubmission. (c) Except as to any charges for work performed or expenses incurred by CONSULTANT which are disputed by CITY, CITY will use its best efforts to cause CONSULTANT to be paid within thirty (30) days of receipt of CONSULTANT's invoice. (d) Payment to CONSULTANT for work performed pursuant to this AGREEMENT shall not be deemed to waive any defects in work performed by CONSULTANT, nor to constitute any waiver of any type of relief or remedy, legal or equitable, arising out of any breach or nonperformance of any aspect of the AGREEMENT by CONSULTANT.

SECTION 5. INSPECTION AND FINAL ACCEPTANCE.

CITY may inspect and accept or reject any of CONSULTANT's work under this AGREEMENT, either during performance or when completed. CITY shall reject or finally accept CONSULTANT's work in its discretion within sixty (60) days after submitted to CITY.

Any rejection of work by CITY shall be by written explanation. Acceptance of any of CONSULTANT's work by CITY shall not constitute a waiver of any of the provisions of this AGREEMENT including, but not limited to, SECTIONS 13 and 14 of this AGREEMENT, pertaining to indemnification and insurance, respectively.

SECTION 6. OWNERSHIP OF DOCUMENTS.

All original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files, and other documents prepared, developed or discovered by CONSULTANT in the course of providing any services pursuant to this AGREEMENT shall become the sole property of CITY and may be used, reused or otherwise disposed of by CITY without the permission of the CONSULTANT. Upon completion, expiration or termination of this AGREEMENT, CONSULTANT shall turn over to CITY all such original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files and other documents, notwithstanding any billing or compensation disputes that may then exist between CITY and CONSULTANT.

ITEM 6.1

SECTION 7. CONSULTANT'S BOOKS AND RECORDS.
(a) CONSULTANT shall maintain any and all documents and records demonstrating or relating to CONSULTANT's and any of CONSULTANT's subcontractors' performance of services pursuant to this AGREEMENT. CONSULTANT shall maintain any and all drafts of studies or planning documents, correspondence, notices, ledgers, books of account, invoices, vouchers, canceled checks, or other documents or records evidencing or relating to work, services, expenditures and disbursements charged to CITY pursuant to this AGREEMENT. Any and all such documents or records shall be maintained in accordance with generally accepted accounting principles and shall be sufficiently complete and detailed so as to permit an accurate evaluation of the services provided by CONSULTANT pursuant to this AGREEMENT. Any and all such documents or records shall be maintained for five (5) years from the end of the term of this AGREEMENT and to the extent required by laws relating to audits of public agencies and their expenditures.
(b) Any and all records or documents required to be maintained pursuant to this section shall be made available for inspection, audit, and copying, at any time during regular business hours, upon written request by CITY, Federal government, State of California, or their designated representatives. Copies of such documents or records shall be provided directly to the requesting party for inspection, audit, and copying when it is practical to do so; otherwise, unless an alternative is mutually agreed upon, such documents and records shall be made available at CONSULTANT's address indicated for receipt of notices in this AGREEMENT. (c) Where CITY has reason to believe that any of the documents or records required to be maintained pursuant to this section may be lost or discarded due to dissolution or termination of CONSULTANT's business, CITY may, by written request, require that custody of such documents or records be given to the requesting party and that such documents and records be maintained by the requesting party. Access to such documents and records shall be granted to CITY, as well as to its successors-in-interest and authorized representatives. (d) CONSULTANT shall prepare and submit to CITY reports concerning the performance of the work in this AGREEMENT as CITY shall require.

SECTION 8. STATUS OF CONSULTANT.
(a) CONSULTANT is and shall at all times remain a wholly independent contractor and not an officer, official, employee or agent of CITY. CONSULTANT shall have no authority to bind CITY in any manner, nor to incur any obligation, debt, or liability of any kind on behalf of or against CITY, whether by contract or otherwise, unless such authority is expressly conferred under this AGREEMENT or is otherwise expressly conferred in writing by CITY. (b) The personnel performing the services under this AGREEMENT on behalf of CONSULTANT shall at all times be under CONSULTANT's exclusive direction and control.

Neither CITY, nor any elected or appointed boards, officers, officials, employees or agents of CITY, shall have control over the conduct of CONSULTANT or any of CONSULTANT's ITEM 6.1

officers, officials, employees or agents, except as set forth in this AGREEMENT.

CONSULTANT shall not at any time or in any manner represent that CONSULTANT or any of CONSULTANT's officers, officials, employees or agents is in any manner officials, officers, employees or agents of CITY.
(c) CONSULTANT shall: (i) recruit, screen, interview, and assign its employees (the "ASSIGNED EMPLOYEES") to perform the work described in EXHIBIT "A" for CITY at the location(s) specified in EXHIBIT "A"; (ii) pay ASSIGNED EMPLOYEES wages and provide other benefits required by law, including sick and family medical leave, and any other benefits as CONSULTANT deems appropriate; (iii) pay, withhold, and transmit payroll taxes, provide unemployment insurance and workers' compensation in an amount no less than required by law, and handle workers' compensation and unemployment claims involving ASSIGNED EMPLOYEES; (iv) ensure ASSIGNED EMPLOYEES are legally authorized to work in the United States; and, (v) have sole responsibility for providing and will provide necessary health coverage to ASSIGNED EMPLOYEES under the Affordable Care Act’s ("ACA") employer mandate and its implementing regulations. CONSULTANT represents and warrants that it will comply with all laws, including the ACA, in doing so.
(d) CONSULTANT shall not use any independent contractors to perform the services described in EXHIBIT "A" on CONSULTANT’s behalf unless approved in writing by CITY in advance.
(e) CONSULTANT represents that: (i) it is solely responsible for all required training of ASSIGNED EMPLOYEES under federal, state, and local laws, including those regarding antiharassment, anti-retaliation, anti-discrimination, workplace safety training, and any other applicable laws; (ii) it has, and during the term of this AGREEMENT shall maintain, antiharassment, anti-retaliation, and anti-discrimination policies, and appropriate complaint procedures in place; (iii) it is solely responsible for the supervision of ASSIGNED EMPLOYEES; (iv) it is solely responsible for all pre-employment screening and testing of ASSIGNED EMPLOYEES, as may be required or allowed by law, including Form I-9 verification, criminal background checks, industry-specific checks, other background checks, and related recordkeeping; and, (v) it is solely responsible for performance managing, disciplining, and terminating its ASSIGNED EMPLOYEES.
(f) Neither CONSULTANT, nor any of CONSULTANT's officers, officials, employees, or agents, shall obtain any rights to retirement, health care or any other benefits which may otherwise accrue to CITY'S employees. CONSULTANT expressly waives any claim CONSULTANT may have to any such rights.
(g) This AGREEMENT shall in no way prohibit the CITY from entering into other agreements or contracts, hiring staff or making other such arrangements with other persons and/or entities relative to the services set forth in EXHIBIT "A" "SCOPE OF SERVICES".

SECTION 9. STANDARD OF PERFORMANCE.

ITEM 6.1

CONSULTANT represents and warrants that it has the qualifications, experience, personnel, and facilities necessary to properly perform the services required under this AGREEMENT in a thorough, competent, and professional manner. CONSULTANT shall at all times faithfully, competently and to the best of its ability, experience, and talent, perform all services described herein. In meeting its obligations under this AGREEMENT, CONSULTANT shall employ, at a minimum, generally accepted standards and practices utilized by persons engaged in providing services similar to those required of CONSULTANT under this AGREEMENT.

SECTION 10. COMPLIANCE WITH APPLICABLE LAWS; PERMITS AND LICENSES.
(a) CONSULTANT shall keep itself informed of and comply with all applicable federal, state and local laws, statutes, codes, ordinances, regulations and rules in effect during the term of this AGREEMENT, including but not limited to regulations and rules pertaining to any grant awards or third-party funding with which this AGREEMENT is funded in whole or in part.

CONSULTANT shall obtain any and all licenses, permits and authorizations necessary to perform the services set forth in this AGREEMENT. CITY shall not be responsible for monitoring CONSULTANT’s compliance with federal, state, and local laws, statutes, codes, ordinances, or regulations. Neither CITY, nor any elected or appointed boards, officers, officials, employees or agents of CITY, shall be liable, at law or in equity, as a result of any failure of CONSULTANT to comply with this section.
(b) CONSULTANT shall not be debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs, or from receiving Federal contracts, subcontracts, or financial or nonfinancial assistance or benefits, under Executive Order 12549, “Debarment and Suspension” (24 CFR 85.35) or other Federal laws, statutes, codes, ordinances, regulations or rules, at any time during the term of this AGREEMENT. (c) CONSULTANT shall not discriminate, in any way, against any person on the basis of race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics in connection with or related to the performance of this AGREEMENT.
(d) CONSULTANT affirms and agrees that for purposes of all statutory and regulatory requirements for employee leaves of absence, including the Family and Medical Leave Act and any similar state or local law, CONSULTANT shall comply with any such requirements and CITY shall cooperate with CONSULTANT’s compliance.
(e) CONSULTANT has sole responsibility for providing, and will provide, the necessary health coverage to ASSIGNED EMPLOYEES under the ACA employer mandate and ITEM 6.1

its implementing regulations. CONSULTANT represents and warrants that it will comply with all laws, including the ACA, in doing so.
(f) Upon reasonable written notice to CONSULTANT, CITY may inspect CONSULTANT’s records to verify CONSULTANT’s compliance with this AGREEMENT.

SECTION 11. CONFLICTS OF INTEREST.
(a) CONSULTANT covenants that neither it, nor any officer or principal of its firm, has or shall acquire any interest, directly or indirectly, which would conflict in any manner with the interests of CITY or which would in any way hinder CONSULTANT's performance of services under this AGREEMENT. CONSULTANT further covenants that in the performance of this AGREEMENT, no person having any such interest shall be employed by it as an officer, official, employee, agent, or subcontractor without the express written consent of the City Manager of CITY or his or her designee. CONSULTANT agrees to at all times avoid conflicts of interest or the appearance of any conflicts of interest with the interests of CITY in the performance of this AGREEMENT.
(b) CITY understands and acknowledges that CONSULTANT is, as of the date of execution of this AGREEMENT, independently involved in the performance of non-related services for other governmental agencies and private parties. CONSULTANT is unaware of any stated position of CITY relative to such projects. Any future position of CITY on such projects shall not be considered a conflict of interest for purposes of this section.

SECTION 12. CONFIDENTIAL INFORMATION; RELEASE OF INFORMATION. (a) All information gained or work product produced by CONSULTANT in performance of this AGREEMENT shall be considered confidential, unless such information is in the public domain or already known to CONSULTANT. CONSULTANT shall not release or disclose any such information or work product to persons or entities other than CITY without prior written authorization from the City Manager of CITY or his or her designee, except as may be required by law.
(b) CONSULTANT, its officers, employees, agents or subcontractors, shall not, without prior written authorization from the City Manager of CITY or his or her designee or unless requested by the City Attorney of CITY, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories or other information concerning the work performed under this AGREEMENT. Response to a subpoena or court order shall not be considered "voluntary" provided CONSULTANT gives CITY notice of such court order or subpoena.
(c) If CONSULTANT, or any officer, employee, agent or subcontractor of CONSULTANT, provides any information or work product in violation of this AGREEMENT, then CITY shall have the right to reimbursement and indemnity from CONSULTANT for any damages, costs and fees, including attorneys' fees, caused by or incurred as a result of ITEM 6.1

CONSULTANT's conduct.
(d) CONSULTANT shall promptly notify CITY should CONSULTANT, its officers, officials, employees, agents or subcontractors be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions or other discovery request, court order or subpoena from any party regarding this AGREEMENT or the work performed thereunder. CITY retains the right, but has no obligation, to represent CONSULTANT or be present at any deposition, hearing, or similar proceeding.

CONSULTANT agrees to cooperate fully with CITY and to provide CITY with the opportunity to review any response to discovery requests provided by CONSULTANT. However, this right to review any such response does not imply or mean the right by CITY to control, direct, or rewrite said response.

SECTION 13. INDEMNIFICATION.
(a) CITY and its respective elected and appointed boards, officials, officers, agents, employees and volunteers (individually and collectively, "INDEMNITEES") shall have no liability to CONSULTANT or any other person for, and CONSULTANT shall indemnify, defend and hold harmless INDEMNITEES from and against, any and all liabilities, claims, actions, causes of action, proceedings, suits, damages, judgments, liens, levies, costs and expenses of whatever nature, including reasonable attorneys' fees and disbursements (collectively "CLAIMS"), which INDEMNITEES may suffer or incur or to which INDEMNITEES may become subject by reason of or arising out of any injury to or death of any person(s), damage to property, loss of use of property, economic loss or otherwise occurring as a result of the CONSULTANT's performance of or failure to perform any services under this AGREEMENT or by the negligent or willful acts or omissions of CONSULTANT, its agents, officers, directors, subcontractors or employees, committed in performing any of the services under this AGREEMENT, including without limitation CONSULTANT's breach of any representation, warranty or obligations of CONSULTANT set for in this AGREEMENT, including but not limited to those set forth in SECTIONS 8, 9 and 10. (b) If any action or proceeding is brought against INDEMNITEES by reason of any of the matters against which CONSULTANT has agreed to indemnify INDEMNITEES as provided above, CONSULTANT, upon notice from CITY, shall defend INDEMNITEES at CONSULTANT's expense by counsel acceptable to CITY, such acceptance not to be unreasonably withheld. INDEMNITEES need not have first paid for any of the matters to which INDEMNITEES are entitled to indemnification in order to be so indemnified. The insurance required to be maintained by CONSULTANT under SECTION 14 "INSURANCE" of this AGREEMENT shall insure CONSULTANT's obligations under this section, but the limits of such insurance shall not limit the liability of CONSULTANT hereunder. The provisions of this section shall survive the expiration or earlier termination of this AGREEMENT. (c) The provisions of this section do not apply to CLAIMS occurring as a result of the CITY's sole negligence or willful acts or omissions.

ITEM 6.1

SECTION 14. INSURANCE.

CONSULTANT agrees to obtain and maintain in full force and effect during the term of this AGREEMENT the insurance policies set forth in EXHIBIT "C" "INSURANCE" and made a part of this AGREEMENT. All insurance policies shall be subject to approval by CITY as to form and content. These requirements are subject to amendment or waiver if so approved in writing by the City Manager of CITY or his or her designee. CONSULTANT agrees to provide CITY with copies of required policies upon request.

SECTION 15. ASSIGNMENT.

The expertise and experience of CONSULTANT are material considerations for this AGREEMENT. CITY has an interest in the qualifications of and capability of the persons and entities who will fulfill the duties and obligations imposed upon CONSULTANT under this AGREEMENT. In recognition of that interest, CONSULTANT shall not assign or transfer this Agreement or any portion of this AGREEMENT or the performance of any of CONSULTANT's duties or obligations under this AGREEMENT without the prior written consent of the City Council. Any attempted assignment shall be ineffective, null and void, and shall constitute a material breach of this AGREEMENT entitling CITY to any and all remedies at law or in equity, including summary termination of this AGREEMENT. CITY acknowledges, however, that CONSULTANT, in the performance of its duties pursuant to this AGREEMENT, may utilize subcontractors. CONSULTANT shall be solely liable and responsible for the actions, conduct, and performance of subcontractors, including but not limited to ensuring their compliance with SECTION 10 "COMPLIANCE WITH APPLICABLE LAWS; PERMITS AND LICENSES" of this AGREEMENT.

SECTION 16. CONTINUITY OF ASSIGNED EMPLOYEES.

CONSULTANT shall make every reasonable effort to maintain the stability and continuity of CONSULTANT's ASSIGNED EMPLOYEES. CONSULTANT shall obtain approval, in writing, from CITY of any changes in CONSULTANT's ASSIGNED EMPLOYEES, prior to any such performance.

SECTION 17. TERMINATION OF AGREEMENT.
(a) CITY may terminate this AGREEMENT, with or without cause, at any time by giving thirty (30) days written notice of termination to CONSULTANT. In the event such notice is given, CITY may require CONSULTANT to cease immediately all work in progress. (b) CONSULTANT may terminate this AGREEMENT at any time upon sixty (60) days written notice of termination to CITY. In the event such notice is given, CITY may require CONSULTANT to cease immediately all work in progress.
(c) If CONSULTANT fails to perform any material obligation under this AGREEMENT, then, in addition to any other remedies, CITY may terminate this AGREEMENT immediately upon written notice.

ITEM 6.1

(d) Upon termination of this AGREEMENT by either CONSULTANT or CITY, all property belonging exclusively to CITY which is in CONSULTANT's possession shall be returned to CITY immediately upon demand by CITY, notwithstanding any billing disputes that may then exist under this AGREEMENT. CONSULTANT shall furnish to CITY a final invoice for work performed and expenses incurred by CONSULTANT, prepared as set forth in SECTION 4 "COMPENSATION AND METHOD OF PAYMENT" of this AGREEMENT.

This final invoice shall be reviewed and paid in the same manner as set forth in SECTION 4 of this AGREEMENT.

SECTION 18. DEFAULT.

In the event that CONSULTANT is in default under the terms of this AGREEMENT, the CITY shall not have any obligation or duty to continue compensating CONSULTANT for any work performed after the date of default and may terminate this AGREEMENT immediately by written notice to the CONSULTANT.

SECTION 19. EXCUSABLE DELAYS.

CONSULTANT shall not be liable for damages, including liquidated damages, if any, caused by delay in performance or failure to perform due to causes beyond the control of CONSULTANT. Such causes include, but are not limited to, acts of God, acts of the public enemy, acts of federal, state, or local governments, court orders, fires, floods, epidemics, strikes, embargoes, and unusually severe weather. The term and price of this AGREEMENT shall be equitably adjusted for any delays due to such causes.

SECTION 20. COOPERATION BY CITY.

All public information, data, reports, records, and maps as are existing and available to CITY as public records, and which are necessary for carrying out the work as outlined in the EXHIBIT "A" "SCOPE OF SERVICES", shall be furnished to CONSULTANT in a reasonable way to facilitate, without undue delay, the work to be performed under this AGREEMENT.

SECTION 21. NOTICES.

All notices required or permitted to be given under this AGREEMENT shall be in writing and shall be personally delivered, or sent by telecopy or certified mail, postage prepaid and return receipt requested, addressed as follows:

To CITY: City of Laguna Woods
Attn: City Manager
24264 El Toro Road
Laguna Woods, CA 92637
To CONSULTANT: Bear Electrical Solutions
ATTN: President
ITEM 6.1

P.O. Box 924
Alviso, CA 95002
Notice shall be deemed effective on the date personally delivered or transmitted by facsimile or, if mailed, three (3) days after deposit of the same in the custody of the United States Postal Service.

SECTION 22. AUTHORITY TO EXECUTE.

The person or persons executing this AGREEMENT on behalf of CONSULTANT represents and warrants that he/she/they has/have the authority to so execute this AGREEMENT and to bind CONSULTANT to the performance of its obligations hereunder.

SECTION 23. BINDING EFFECT.

This AGREEMENT shall be binding upon the heirs, executors, administrators, successors and assigns of the parties.

SECTION 24. MODIFICATION OF AGREEMENT.

No amendment to or modification of this AGREEMENT shall be valid unless made in writing and approved by the CONSULTANT and by the City Council or City Manager of CITY.

The parties agree that this requirement for written modifications cannot be waived and that any attempted waiver shall be void.

SECTION 25. WAIVER.

Waiver by any party to this AGREEMENT of any term, condition, or covenant of this AGREEMENT shall not constitute a waiver of any other term, condition, or covenant. Waiver by any party of any breach of the provisions of this AGREEMENT shall not constitute a waiver of any other provision, nor a waiver of any subsequent breach or violation of any provision of this AGREEMENT. Acceptance by CITY of any work or services by CONSULTANT shall not constitute a waiver of any of the provisions of this AGREEMENT.

SECTION 26. LAW TO GOVERN; VENUE.

This AGREEMENT shall be interpreted, construed, and governed according to the laws of the State of California. In the event of litigation between the parties, venue in state trial courts shall lie exclusively in the County of Orange. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the District of California in which CITY is located.

SECTION 27. ATTORNEYS FEES, COSTS, AND EXPENSES.

In the event litigation or other proceeding is required to enforce or interpret any provision of this AGREEMENT, the prevailing party in such litigation or other proceeding shall be entitled ITEM 6.1

to an award of reasonable attorneys' fees, costs and expenses, in addition to any other relief to which it may be entitled.

SECTION 28. ENTIRE AGREEMENT.

This AGREEMENT, including the attached EXHIBITS "A" through "C", is the entire, complete, final and exclusive expression of the parties with respect to the matters addressed therein and supersedes all other agreements or understandings, whether oral or written, or entered into between CONSULTANT and CITY prior to the execution of this AGREEMENT.

No statements, representations or other agreements, whether oral or written, made by any party which is not embodied herein shall be valid and binding. No amendment to this AGREEMENT shall be valid and binding unless in writing duly executed by the parties or their authorized representatives.

SECTION 29. SEVERABILITY.

If a term, condition, or covenant of this AGREEMENT is declared or determined by any court of competent jurisdiction to be invalid, void, or unenforceable, the remaining provisions of this AGREEMENT shall not be affected thereby and the AGREEMENT shall be read and construed without the invalid, void, or unenforceable provision(s).

SECTION 30. NO THIRD-PARTY BENEFICIARIES.

This AGREEMENT, its provisions, and its covenants, are for the sole and exclusive benefit of CITY and CONSULTANT. No other parties or entities are intended to be, nor shall be considered, beneficiaries of the performance by either party of any of the obligations under this AGREEMENT.

SECTION 31. COUNTERPARTS.

This AGREEMENT may be executed in counterparts, each of which so executed shall, irrespective of the date of its execution and delivery, be deemed an original, and all such counterparts together shall constitute one and the same agreement. The parties may also deliver executed copies of this AGREEMENT to each other by electronic mail (including pdf or any electronic signature complying with the U.S. federal ESIGN Act of 2000) or other transmission method and any counterpart so delivered shall be deemed to have been duly and validly delivered and be valid and effective for all purposes. No party may raise the use of any image transmission device or method or the fact that any signature was transmitted as an image as a defense to the enforcement of this AGREEMENT. At the request of either party, the parties will confirm signatures by signing and delivering an original AGREEMENT. [SIGNATURES ON NEXT PAGE]
ITEM 6.1

IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed the day and year first above written.

CITY OF LAGUNA WOODS:

Christopher Macon, City Manager
CONSULTANT:

Robert Asuncion, Vice President
Approved as to Form:

Alisha Patterson, City Attorney
ITEM 6.1
EXHIBIT "A"

SCOPE OF SERVICES
CONSULTANT shall be required to perform and complete traffic signal, street light, and City Hall lighting maintenance services by providing all labor, tools, equipment, materials, and supplies necessary to complete work in a professional, thorough, and timely manner, to keep all such lighting in clean, functional, and proper working order, in accordance with standards and specifications as contained in this AGREEMENT.

References to “City Hall” in this EXHIBIT “A” mean Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, CA 92637.

Traffic Signal Maintenance
The traffic signals for which service is required include traffic signals, traffic signal controllers, interconnects, battery back-ups, cabinets, splice pedestals, flashing beacons, illuminated street signs, safety lights, emergency vehicle pre-emption equipment, and all appurtenant equipment, owned and/or operated by CITY.

Street Light and City Hall Lighting Maintenance
The street lights and City Hall lighting for which service may be required include:
• 224 LS-2 residential street lights, all of which are located within the private gated community of Laguna Woods Village north of Laguna Hills Drive, south of Ridge Route Drive, east of Moulton Parkway, and west of Paseo de Valencia. • Two pole lights that are located in the parking lot of City Hall. • Six light-emitting diode (LED) walkway pole lights that are located near the entrance to City Hall.
• Such other street lights and City Hall lighting upon written agreement of both parties to this AGREEMENT.

Prevailing Wage Notice
THIS WORK IS SUBJECT TO PREVAILING WAGE. In accordance with the provisions of Section 1770 et seq., of the Labor Code, the Director of Industrial Relations of the State of California has determined the general prevailing rate of wages applicable to the work to be done.

CONSULTANT shall pay to all persons employed for this work by CONSULTANT sums not less than the sums set forth in the documents entitled “General Prevailing Wage Determination made by the Director of Industrial Relations pursuant to California Labor Code, Part 7, Chapter 1, Article 2, Sections 1770,1773,17733.1”
California Department of Industrial Relations Registration Requirement – No contractor or subcontractor may be listed on a proposal for this work unless registered with the Department of Exhibit A – Page 1 of 8
ITEM 6.1
Industrial Relations pursuant to Labor Code section 1725.5 [with limited exceptions from this requirement for bid purposes only under Labor Code section 1771.1(a)]. No contractor or subcontractor may be awarded a contract for public work on a public works project (awarded on or after April 1, 2015) unless registered with the Department of Industrial Relations pursuant to Labor Code section 1725.5. This project is subject to compliance monitoring and enforcement by the Department of Industrial Relations.

Firm Licensure

1. CONSULTANT shall hold and maintain a valid State of California C-10 (Electrical Contractor) contractor’s license at all times during the term of this AGREEMENT.

Types of Service
CONSULTANT shall provide the following services:

Work Task Descriptions
The latest edition of the Standard Specifications for Public Works Construction and/or the Caltrans Standard Specifications, and related Standard Plans and Special Provisions, as solely selected by CITY, as modified by CITY and selected by CITY to be most appropriate for the work, shall govern the work. All work shall be to the satisfaction of CITY. “Work Task Descriptions” include a general level of information regarding minimum performance standards for each work task to be completed. CONSULTANT shall complete work tasks at or above the required service levels within the time and schedule required.

For the purpose of pricing, most work tasks are considered separately based on whether they are to be completed as “Routine Work” or “Emergency Work.” Routine Work shall be completed within 10 business days of request by CITY, unless an alternate timeframe is specified in this AGREEMENT. Emergency Work shall be initiated within two hours of request by CITY and completed as expeditiously as possible thereafter. CITY may, at its sole discretion, extend any maximum timeframe upon request of CONSULTANT.

Newly installed components typically carry a one-year warranty provided by the manufacturer and/or installing company. During any warranty period, CONSULTANT shall coordinate warranty repairs with the appropriate manufacturer and/or installing company. CONSULTANT shall notify CITY of any undue delays in response by those other responsible parties in responding to warranty requests and provide a detail summary of the incident.

Routine Maintenance Work Tasks

1. Annual Routine Maintenance – Emergency Vehicle Pre-emption Equipment (Units: Annual Lump Sum payable after work task completion)
Exhibit A – Page 2 of 8
ITEM 6.1
Define Units: This is a lump sum annual fee payable after work task completion.

Every July, the selected firm shall:
(a) Test and clean emergency vehicle pre-emption equipment according to manufacturer’s specifications and provide CITY with a report on outcomes and findings. Upon CITY receipt and approval of replacement or repair work for emergency vehicle pre-emption equipment, work shall be performed within five business days and billed under Work Task 4.

2. Biennial Routine Maintenance – Conflict Monitors (Units: Biennial Lump Sum after work task completion)
Define Units: This is a lump sum biennial fee payable after each work task completion.

Every July and January, the selected firm shall:
(a) Test traffic signal conflict monitors using MT-180 or equivalent conflict monitor tester and immediately provide CITY with a report on outcomes and findings. Tests shall be conducted utilizing a replacement monitor (like kind) to monitor the intersection while the test is being conducted. Upon CIT receipt and approval of replacement or repair work for conflict monitors, work shall be performed within five business days and billed under Work Task 4.

3. Monthly Routine Maintenance - Traffic Signals (Units: Annual Lump Sum payable in equal monthly increments)
Define Units: This is a lump sum annual fee payable in equal monthly installments.

Every month the selected firm shall (for all traffic signals, including specified equipment):
(a) Clean cabinet interior and exterior. Remove dirt and foreign material. Replace or clean cabinet filters and light bulbs. Verify a water tight seal exists around cabinet base and provide additional sealant as needed to maintain a moisture proof bond to protect the cabinet interior. Lubricate locks and hinges.
(b) Maintain an accurate chronograph and set all controller, conflict monitor, and battery back-up clocks to National Bureau of Standards real time and dates. (c) Check signal and pedestrian phase and interval timing and circuits for correct operations, including yellow and flashing “don’t walk” intervals by chronograph or stop watch. (d) Check voltage at main power supply. Verify tightness of connectors at power panel, ground buss, loop, and field terminal panels.
(e) Check detection equipment for proper function, including cabinet detector amp units, Exhibit A – Page 3 of 8
ITEM 6.1
individual field loops, pedestrian buttons, and video detection components. (f) Visually inspect relays, power supplies, fuses, clocks, dials, switches, etc. Clean and make routine adjustments or minor repairs as necessary.
(g) Field inspect signal poles, traffic signals, pedestrian heads and Light Emitting Diode (LED) quality of brightness, signal pole mounted signs, pedestrian buttons, safety lights, illuminated street name signs, video detectors etc., and remove dirt and foreign material. (h) Test battery back-ups by bypassing existing electrical service and power signal directly from battery back-up during each intersection. Verify battery condition and voltage continuity. Maintain a monthly log of battery back-up test results. Provide CITY with a list of inoperative or malfunctioning battery back-ups. Upon CITY receipt and approval of listed replacement or repair work, work shall be performed within five business days and billed under Work Task 4.
(i) Inspect traffic signals, flashing beacons, safety lights, and illuminated street signs at night.

Provide CITY with a list of burned-out or malfunctioning traffic equipment immediately following such inspection. Upon CITY receipt and approval of listed replacement or repair work, work shall be performed within five business days and billed under Work Task 4. (j) Immediately notify CITY of any condition that constitutes a public hazard or may affect proper traffic signal timing or coordination.

As-Needed Maintenance Work Tasks
This AGREEMENT does not state, convey, imply or infer a specific, minimum or expected amount of work or compensation for as-needed maintenance services.

4. As-Needed Maintenance - Traffic Signals (Units: Varies) Define Units: Certain services shall be compensated by each item (see EXHIBIT “B”). All services not individually listed in EXHIBIT “B” shall be compensated on a time and materials basis.

As-Needed Maintenance - Traffic Signals includes work to repair/replace defective or obsolete equipment and perform modification work not directly covered by routine maintenance work tasks. CONSULTANT shall perform this work at the direct request of CITY unless emergency or public safety conditions require a direct response. Should emergency or public safety conditions exists, CONSULTANT shall undertake work immediately and without delay.

As-Needed Maintenance - Traffic Signals work includes, but is not limited to:
(a) Replacement or repair of emergency vehicle pre-emption equipment. Replacement shall be 2-3M 752 Opticom or CITY-approved equal.

Exhibit A – Page 4 of 8
ITEM 6.1
(b) Replacement or repair of traffic signal conflict monitors. Replacement shall be Econolite MMU-16E or CITY-approved equal.
(c) Replacement or repair of battery back-ups. Replacement batteries shall be with 41 AMP CLARY “Outpost” batteries compatible with the UPS assembly of CLARY SP1250LX, or CITY-approved equal.
(d) Replacement or repair of burned-out or malfunctioning traffic signals, flashing beacons, safety lights, “No Right Turn on Red” electronic signs, and illuminated street signs. Safety Lights shall be replaced with 235W LED luminaire (Leotek EC3-12M-MV-NW-3-GY-700- WL) with photocell.
(e) Replacement of damaged loop detectors, including saw cut and lead-in conduit. All loop detector installation work shall conform to Caltrans Standard Plans and Specifications. Loop wire shall be Type 2. Detector lead-in cable shall be Type B. Front loops shall be located 1 foot behind crosswalk line or limit line, and shall be Type E or CITY-approved equal. (f) Repainting of traffic signal heads, back plates, visors, frameworks, pedestrian push button housing, electric meter service cabinets, and controller cabinets. Paint shall be vinyl with an anti-graffiti coating in a CITY-approved color.
(g) Maintenance resultant of failure or malfunction of traffic signals caused by vehicle collision, civil disturbance, windstorm, natural disaster, street construction, or excavation.

5. As-Needed Maintenance – Street Lights & City Hall Lighting (Units: Varies) Define Units: These services are provided on a time and materials basis. These will be performed on an as requested basis.

As-Needed Maintenance – Street Lights & City Hall Lighting includes, but is not necessarily limited to, any or all of the following activities: changing light fixtures, bulbs, photocells, poles, or ballasts; cleaning fixtures, bulbs, or components thereof to remove dirt and dust; and, removing/responding to damaged or downed fixtures, bulbs, photocells, poles, or ballasts, including abating potential electrical hazards caused by exposed or damaged wiring.

6. Underground Service Alert Response (Units: Biennial Lump Sum) Define Units: This is a lump sum biennial fee payable in July and December of each year.

CONSULTANT shall subscribe to Underground Service Alert (USA) on-line interconnect notifications and directly receive and respond to requests for identification of CITY underground facilities covered by this AGREEMENT. CONSULTANT shall respond to all such requests within one business day of receipt and provide written notification to CITY.

Exhibit A – Page 5 of 8
ITEM 6.1
Standards for Personnel

1. CONSULTANT shall designate a project manager who shall be responsible for overseeing all work performed under this AGREEMENT and coordinating the same with CITY.

He/she/they shall have at least two (2) years of experience involving relevant maintenance and be fluent in the English language. Experience managing municipal contracts is highly desirable.

2. CONSULTANT shall work with CITY to establish procedures for providing notification of required services including, at a minimum, the designation of a primary and alternate point of contact, one of whom shall be available to CITY, via telephone, at all times.

3. At all times during maintenance services, CONSULTANT’s personnel shall be dressed in clean, high visibility uniforms, appropriate to the nature of the work performed, with the company name clearly identified.

4. CONSULTANT’s personnel shall possess all of the following:
a. Proper licensure and training for operation of equipment utilized. b. Ability to operate equipment in accordance with the manufacturer’s recommendations. c. Ability to make required operator/mechanical adjustments to the equipment being used. d. Knowledge of safety regulations as they relate to the services performed. e. Knowledge of the safety and uniform standards required by this AGREEMENT.

5. CONSULTANT shall have available adequately skilled personnel and proper lab testing facilities to perform inspections of traffic controller mechanisms including controller units, auxiliary equipment, and traffic control appurtenances. All testing and test facilities shall conform to California Department of Transportation (DOT) National Electrical Manufacturers Association (NEMA) controller standards.

Standards of Practice

1. CONSULTANT shall possess a documented California Division of Occupational Health and Safety (CalOSHA) compliant safety certification for each aerial lift that its personnel use.

2. CONSULTANT shall keep all equipment in good working order and shall maintain, operate, and utilize the same in full compliance with applicable manufacturer’s instructions, CalOSHA regulations, California Department of Transportation (DOT) requirements, and the California Manual of Uniform Traffic Control Devices (CAMUTCD).

3. CONSULTANT shall setup, operate, and stage in a manner that presents the least amount of disruption to residents, businesses, the public, and traffic flow. Equipment shall never be stored or left unattended on a public street, CITY facility, or private property.

4. CONSULTANT shall notify CITY and Orange County Sheriff’s Department of any signal Exhibit A – Page 6 of 8
ITEM 6.1
turn-offs or turn-ons necessitated by its operations and shall not make said turnoffs or turnons until CITY has given permission to proceed.

5. CITY shall purchase and maintain a limited inventory of residential street light poles.

CONSULTANT shall be required to purchase all other materials or supplies necessary to provide maintenance services. Materials and supplies purchased by CONSULTANT for maintenance services authorized by CITY shall be reimbursed by CITY with a predetermined markup over cost (as evidenced by receipts).

6. CONSULTANT shall hold and maintain a valid Laguna Woods Village gate pass allowing entry to all areas in which maintenance services may be performed on a 24-hour basis, at all times during the term of this AGREEMENT.

7. CONSULTANT shall identify the location of all utilities, irrigation components, trees, and/or any public or private property element(s) that could be compromised by any work activity.

This pre-inspection shall occur prior to any commencement of work. If identified, CONSULTANT shall take appropriate action to protect the same. If, during the course of the pre-inspection, CONSULTANT identifies damage that existed before the onset of work, CONSULTANT shall document the damage with photographs and report such damage to CITY prior to any commencement of work in that area. All photo documentation shall have the time and date embedded. Any claim of damage that cannot be refuted by photo documentation and/or a written report to CITY shall be considered the responsibility of CONSULTANT.

8. While performing work of any type, CONSULTANT shall continually inspect for any hazard related to lighting including, but not limited to, damaged or exposed wiring, damaged or downed light poles, or damaged or inoperative light fixtures, bulbs, photocells, poles, or ballasts. Hazardous conditions shall be corrected by CONSULTANT or immediately reported to CITY. At no time shall CONSULTANT work in a hazardous condition.

9. CONSULTANT shall prevent unnecessary noise resulting from its work and comply with the Laguna Woods Municipal Code’s noise standards, as may change from time-to-time.

Clean-up and Waste Disposal

1. CONSULTANT shall not permit any personnel or member of the public to collect, salvage, or remove any debris resulting from maintenance services.

2. If CONSULTANT chooses to utilize a third-party to haul debris resulting from maintenance services, it shall be a requirement to use CR&R Incorporated.

Injury or Death Incident Reporting

1. CONSULTANT shall report to CITY any incident that occurs during work, and results in any injury or death, within one (1) hour of occurrence. CONSULTANT shall prepare and Exhibit A – Page 7 of 8
ITEM 6.1
submit a written report to CITY within twenty-four (24) hours of any such incident.

Property Damage Reporting and Repair

1. Should any structure or property be damaged during CONSULTANT’s work, CONSULTANT shall notify the property owners and CITY within one (1) hour of occurrence. CONSULTANT shall make all arrangements for repairs to damaged property within forty-eight (48) hours of occurrence, except utility lines, which shall be repaired within twenty-four (24) hours of occurrence. CONSULTANT shall be solely responsible for contacting all utilities, property owners, and contractors required to complete such repairs.

Repairs shall be made in accordance with the appropriate building codes under permits issued by CITY (CITY will not waive fees) and other laws and regulations, as applicable.

Repairs shall be made using components matching those that were damaged.

Regular Reporting

1. Intersection Records. CONSULTANT shall maintain a permanent operational record of every piece of traffic signal equipment which CONSULTANT is required to maintain.

CONSULTANT shall maintain a separate record at each intersection detailing monthly maintenance, inspections, and repairs. All entries shall be made on a standardized form, legible, and made in chronological order on the sheet in indelible ink. The required entry shall include date, time, reason for visit, observations and/or work performed, and initials of individual making the entry. A copy of such record shall be maintained at all times within the controller cabinet at each signal location and be provided to CITY, in-full, upon request.

2. Office Records. CONSULTANT shall maintain a complete set of records for all pieces of equipment which CONSULTANT is required to maintain, noting all inspections and repairs completed. A separate daily log or diary for every person and every vehicle employed on this AGREEMENT shall also be maintained. Said daily log or diary shall fully describe the work performed by each individual on each piece of equipment and show all chargeable time to this AGREEMENT, including the date and time of day the work was performed at each location, a description of work performed, and the name of the individual(s) that performed the work. These records shall be provided to CITY, in-full, upon request.

3. Activities Report. CONSULTANT shall maintain and submit with each monthly invoice a complete record of all work performed during each respective month. This Activities Report is considered part of the routine monthly maintenance; therefore, invoices will not be paid until it has been submitted. The Activities Report shall include the date and time of day the work was performed, the location and equipment that work was performed, a description of the work performed, and information on corresponding charges. CITY reserves the right to require that additional information be provided in activities reports at any time.

Exhibit A – Page 8 of 8
ITEM 6.1
EXHIBIT "B"

COMPENSATION
CONSULTANT shall be compensated on an hourly basis using the following rates:

Table B-1: Compensation Schedule – Main
Work
Task Description Unit
Pricing
(Routine
Work)
Pricing
(Emergency
Work)
1 Annual Routine Maintenance – Emergency
Vehicle Pre-Emption Equipment
Lump
Sum $780
2 Biennial Routine Maintenance – Conflict
Monitors
Lump
Sum $780
3 Monthly Routine Maintenance - Traffic
Signals
Lump
Sum $780
4 As-Needed Maintenance - Traffic Signals
4A Repair/replace 12” Red LED Lens (Ball) Each $100 $235 4B Repair/replace 12” Red LED Lens (Arrow) Each $100 $235 4C Repair/replace 12” Yellow LED Lens (Ball) Each $100 $235 4D Repair/replace 12” Yellow LED Lens (Arrow) Each $100 $235 4E Replace 12” Green LED Lens (Ball) Each $100 $235
4F Replace 12” Green LED Lens (Arrow) Each $100 $235
4G Replace Flashing Beacon Lens (Ball) Each $100 $180
4H Replace Safety Light LED Lamp Each $85 $165
4I Replace Safety Light Photo Lens Each $85 $165
4J Replace Type A Detector Loop Each $700 $1,600
4K Replace Type E Detector Loop Each $750 $1,600
4L Replace Traffic Signal Conflict Monitor Each $1,650 $1,950 4M Replace Emergency Vehicle
Pre-emption Equipment Each $6,595 $8,400
4N Replace Pedestrian Push Button Each $95 $250
4O Replace Battery Back-Up Battery Each $285 $550
4P Replace “No Right Turn on Red” Electronic
Sign Each $4,900 $5,350
Exhibit B – Page 1 of 3
ITEM 6.1
Work
Task Description Unit
Pricing
(Routine
Work)
Pricing
(Emergency
Work)
4Q Replace Illuminated Street Sign Lamp Each $85 $180
4R Repaint Electric Meter Service Cabinet Each $150 $550 4S Repaint Controller Cabinet Each $600 $1,450
4T All other As-Needed Maintenance - Traffic
Signals
Time & Materials Basis
(See Table B-2)
5 As-Needed Maintenance – Street Lights &
City Hall Lighting
Time & Materials Basis
(See Table B-2)
6 Underground Service Alert Response Lump
Sum $150
Table B-2: Compensation Schedule – Time & Materials Basis CONSULTANT Personnel Personnel Hourly Rate1
Engineering Technician Regular: $105
Overtime: $105
Premium: $105
Traffic Signal Maintenance Superintendent Regular: $115 Overtime: $115
Premium: $115
Transportation Systems Technician Regular: $100
Overtime: $135
Premium: $175
Transportation Systems Electrician Regular: $110
Overtime: $150
Premium: $185
Traffic Signal Laborer Regular: $85
Overtime: $115
Premium: $145
Traffic Signal Painter Regular: $85
Overtime: $115
Premium: $145
Specialist - Ethernet Regular: $110
Overtime: $150
Premium: $185
Fiber Optic Specialist Regular: $110
Overtime: $150
Premium: $185
Exhibit B – Page 2 of 3
ITEM 6.1
CONSULTANT Equipment Equipment Hourly Rate
Pick-Up Truck $15
Service Truck $30
Service Bucket Truck $40
Service Boom Truck $65
Water Truck $35
Concrete Saw and Truck $25
Air Compressor with Tools $15
Crane $65
1 CONSULTANT shall bill “Personnel Hourly Rates” in 15-minute increments with no minimum or maximum number of hours. CONSULTANT shall not receive separate compensation for travel, lodging, mileage, telephone service, internet service, food, or drink.

In Table B-2, “Regular” shall mean hours worked between 7 a.m. to 3 p.m., Monday through Friday, excluding federal holidays. “Overtime” shall mean hours worked outside of Regular hours and all hours worked in excess of eight consecutive hours, but less than 10 consecutive hours, by the same employee. “Premium” shall mean hours worked on Saturdays, Sundays, federal holidays, or in excess of 10 consecutive hours by the same employee.

The hourly rates set forth in tables B-1 and B-2 are all inclusive, with the exception of reproduction; oversized and specialty printing; courier/mailing services; and, special, non-routine expenses, including materials not expressly contemplated in Table B-1, all of which must be authorized by CITY, in advance, and may only be charged to CITY at cost plus 10% (as evidenced by receipts).

Unless otherwise noted, CONSULTANT shall provide all services under this AGREEMENT only as requested by CITY. This AGREEMENT does not state, convey, imply or infer a specific, minimum or expected amount of work or compensation.

Exhibit B – Page 3 of 3
ITEM 6.1
EXHIBIT "C"

INSURANCE
A. Insurance Requirements. CONSULTANT shall provide and maintain insurance, acceptable to the City Manager of CITY or his or her designee or City Attorney, in full force and effect throughout the term of this AGREEMENT, against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by CONSULTANT, its agents, representatives or employees. Insurance is to be placed with insurers with a current A.M. Best's rating of no less than A:VII. CONSULTANT shall provide the following scope and limits of insurance:

1. Minimum Scope of Insurance. Coverage shall be at least as broad as:
(1) Insurance Services Office form Commercial General Liability coverage (Occurrence Form CG 0001).
(2) Insurance Services Office form number CA 0001 (Ed. 03/10) covering Automobile Liability. The auto liability policy must cover all non-owned autos, scheduled autos, and hired autos subject to the written approval of CITY. (3) Workers' Compensation insurance as required by the Labor Code of State of California and Employer's Liability insurance and covering all persons providing services on behalf of the CONSULTANT and all risks to such persons under this AGREEMENT.
(4) Errors and omissions liability insurance appropriate to the CONSULTANT's profession.

2. Minimum Limits of Insurance. CONSULTANT shall maintain limits of insurance no less than:
(1) General Liability: $5,000,000 per occurrence for all covered losses and no less than $5,000,000 general aggregate for bodily injury, personal injury, and property damage.
(2) Automobile Liability: $5,000,000 per accident for bodily injury and property damage.
(3) Workers' Compensation and Employer's Liability: Workers' Compensation as required by the Labor Code of the State of California and Employers Liability limits of $1,000,000 per accident.

B. Other Provisions. Insurance policies required by this AGREEMENT shall contain the following provisions:

Exhibit C – Page 1 of 3
ITEM 6.1

1. All Policies. Each insurance policy required by this AGREEMENT shall be endorsed and state that the coverage shall not be suspended, voided, cancelled by the insurer or either party to this AGREEMENT, reduced in coverage or in limits except after 30 days' prior written notice by Certified mail, return receipt requested, has been given to the City Manager of CITY or his or her designee.

2. General Liability and Automobile Liability Coverages. (1) CITY, and its respective elected and appointed officers, officials, and employees and volunteers are to be covered as additional insureds as respects: liability arising out of activities CONSULTANT performs; products and completed operations of CONSULTANT; premises owned, occupied or used by CONSULTANT; or automobiles owned, leased, hired or borrowed by CONSULTANT. The coverage shall contain no special limitations on the scope of protection afforded to CITY, and their respective elected and appointed officers, officials, or employees.
(2) CONSULTANT's insurance coverage shall be primary insurance with respect to CITY, and its respective elected and appointed, its officers, officials, employees and volunteers. Any insurance or self insurance maintained by CITY, and its respective elected and appointed officers, officials, employees or volunteers, shall apply in excess of, and not contribute with, CONSULTANT's insurance.
(3) CONSULTANT's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.
(4) Any failure to comply with the reporting or other provisions of the policies including breaches of warranties shall not affect coverage provided to CITY, and its respective elected and appointed officers, officials, employees or volunteers.

3. Workers' Compensation and Employer's Liability Coverage. Unless the City Manager of CITY or his or her designee otherwise agrees in writing, the insurer shall agree to waive all rights of subrogation against CITY, and its respective elected and appointed officers, officials, employees and agents for losses arising from work performed by CONSULTANT.

C. Other Requirements. CONSULTANT agrees to deposit with CITY, at or before the effective date of this contract, certificates of insurance necessary to satisfy CITY that the insurance provisions of this contract have been complied with. The City Attorney may require that CONSULTANT furnish CITY with copies of original endorsements effecting coverage required by this section. The certificates and endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. CITY reserves the right to inspect complete, certified copies of all required insurance policies, at any time.

1. CONSULTANT shall furnish certificates and endorsements from each subcontractor identical to those CONSULTANT provides.

Exhibit C – Page 2 of 3
ITEM 6.1

2. Any deductibles or self-insured retentions must be declared to and approved by CITY. At the option of CITY, either the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects CITY or its respective elected or appointed officers, officials, employees and volunteers or the CONSULTANT shall procure a bond guaranteeing payment of losses and related investigations, claim administration, defense expenses and claims.

3. The procuring of such required policy or policies of insurance shall not be construed to limit CONSULTANT's liability hereunder nor to fulfill the indemnification provisions and requirements of this AGREEMENT.

Exhibit C – Page 3 of 3

6.2 MEASURE M2 (OC GO) ELIGIBILITY
For additional information on this item,
please refer to Item 6.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 6.2
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, CONCERNING THE UPDATE OF THE

LOCAL SIGNAL SYNCHRONIZATION PLAN FOR THE MEASURE M
(M2) PROGRAM.

WHEREAS, the Orange County Transportation Authority (“OCTA”) has developed the Regional Traffic Signal Synchronization Master Plan to identify traffic signal synchronization street routes and traffic signals within and across jurisdictional boundaries, and defines the means of implementing the Regional Traffic Signal Synchronization Program; and
WHEREAS, the Regional Traffic Signal Synchronization Program requires that local jurisdictions adopt a Local Signal Synchronization Plan consistent with the Regional Traffic Signal Synchronization Master Plan as a key component of local jurisdictions’ efforts to synchronizing traffic signals across local jurisdictions’ boundaries; and
WHEREAS, the Local Signal Synchronization Plan must be updated by June 30, 2023 to continue to be eligible to receive Net Revenues as part of Measure M2; and
WHEREAS, the City Engineer has updated the Local Signal Synchronization Plan and recommends that the City Council adopt the same to fulfill the June 30, 2023 Measure M2 update requirement.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA DOES HEREBY RESOLVE, DECLARE,
DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The City Council does hereby inform the OCTA that:
a) The City adopts and maintains a Local Signal Synchronization Plan which includes goals that are consistent with those outlined as part of the Regional Signal Synchronization Master Plan, including signal synchronization across jurisdictions. The updated Local Signal Synchronization Plan is attached hereto as Exhibit A.
b) The Local Signal Synchronization Plan identifies traffic signal ITEM 6.2
R 23-XX 2 XX-XX-2023
synchronization street routes, including all elements of the Regional Signal Synchronization Network located within the City.
c) The Local Signal Synchronization Plan includes the traffic signal inventory for all traffic signal synchronization street routes.
d) The Local Signal Synchronization Plan includes a three-year plan showing capital, operations, and maintenance of signal synchronization along the traffic signal synchronization street routes and traffic signals. e) The Local Signal Synchronization Plan includes an update on the status and performance of traffic signal synchronization activities. f) The Local Signal Synchronization Plan includes a discussion on the review and revision, as may be necessary, on the timing of traffic signals on the traffic signal synchronization street routes.
g) The City Engineer is authorized to sign the Local Signal Synchronization Plan Consistency Review Checklist.

SECTION 2. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 6.2
R 23-XX 3 XX-XX-2023

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
This page is intentionally blank.

LOCAL SIGNAL SYNCHRONIZATION PLAN CONSISTENCY REVIEW CHECKLIST The Local Agency Name: City of Laguna Woods Plan Date: June 28, 2023__ Local agencies must submit a copy of the Local Signal Synchronization Plan, a completed consistency review checklist, and any supporting documentation. Complete the table below.

Complete the table below:

Local Agency Statement Page(s) in
LSSP
Provided or
N/A

1. Signal synchronization goals of the agency are consistent with those outlined as part of the Regional Traffic Signal Synchronization Master Plan.
2 Provided

2. Traffic signal synchronization street routes are identified, including all corridors along the regional signal synchronization network located within the local agency.
3-5 Provided

3. Traffic signal inventory for all traffic signal synchronization street routes. 6 Provided

4. Three-year plan separately showing costs, available funding, and phasing for capital, operations, and maintenance of signal synchronization along the traffic signal synchronization street routes and traffic signals which may include unconstrained and build-out scenarios.
7-9 Provided

5. Signal synchronization review, revision, and assessment of synchronization activities along the traffic signal synchronization street routes and traffic signals.
10-12 Provided
I certify that the above statements are true to the best of my knowledge. ___________________________________________________ ______________ Signature Date
Gerald Tom,
City Engineer
City of Laguna Woods
ITEM 6.2 - Exhibit A
1 LOCAL SIGNAL SYNCHRONIZATION PLAN

CITY OF LAGUNA WOODS
ITEM 6.2 - Exhibit A
2 SECTION ONE

TRAFFIC SIGNAL SYNCHRONIZATION GOALS, POLICIES AND OBJECTIVES Traffic signal synchronization allows a series of traffic signal lights along a street to turn green based on synchronized timers set to current traffic patterns and congestion levels.

Signal synchronization is a cost-effective way to reduce overall stops and travel delays.

The City of Laguna Woods acknowledges the importance of traffic signal synchronization and supports the following goals and objectives:
• To improve the flow of traffic on our street network. • To coordinate with neighboring agencies to develop synchronization timing plans for a corridor-based approach.
• To reduce travel times by minimizing the number of stops at red lights. • To reduce vehicle emissions by reducing the idling times at red lights.

The City of Laguna Woods continues to collaborate closely with neighboring agencies to ensure that the central system monitoring all traffic signals is in good working condition with proper alert settings. Every timing issue received from residents is evaluated in the field or remotely via video detection. Continuous monitoring and modifications are conducted to ensure driver expectations are met. The City of Laguna Woods’ Local Signal Synchronization Program is consistent with Orange County Transportation Authority’s Regional Traffic Signal Synchronization Master Plan.

ITEM 6.2 - Exhibit A
3 SECTION TWO

TRAFFIC SIGNAL SYNCHRONIZATION STREET ROUTES
(EXISTING AND PLANNED)
The City of Laguna Woods has two main corridors that are part of the Regional Signal Synchronization Network: Moulton Parkway and El Toro Road.

Moulton Parkway Corridor was coordinated in 2018 by OCTA with collaboration of the adjacent agencies. Similarly, El Toro Road Corridor was coordinated in 2018 by OCTA with collaboration of the adjacent agencies. Both corridors were recently evaluated for updated basic (yellow, all red, walk, flash don’t walk, bike, etc.) and coordinated timings.

Upgrades were also part of the evaluation to ensure the traffic signals are operating efficiently and continuously. The City of Laguna Woods was the lead agency for the 2014 Project P for Moulton Parkway Corridor and for El Toro Road Corridor. Both projects included the adjacent jurisdictions of Laguna Hills, Aliso Viejo, Laguna Niguel, and Caltrans. The Operations and Maintenance phase of the project concluded in May 2020.

Moulton Parkway and El Toro Road are the two major arterials crossing the City of Laguna Woods with significant commuter traffic from neighboring cities. The OCTA’s Master Plan of Arterial Highways (MPAH) also identifies these corridors as significant within the City of Laguna Woods, as shown below.

The following figures illustrate the corridors of Moulton Parkway and El Toro Road Traffic Signal Synchronization Street Routes, including the traffic signals along the routes.

ITEM 6.2 - Exhibit A
4 ITEM 6.2 - Exhibit A
5 ITEM 6.2 - Exhibit A
6 SECTION THREE

TRAFFIC SIGNAL INVENTORY
Cycle Length Equipment
Corridor Cross Street Intersection AM MID PM WKND
Maintenance
Responsibility Cabinet Type Software Detection
Bike
Detection CCTV
Power
Backup Comm
Other
ITS * ATMS Status
El Toro Road Aliso Creek Road 120 70 140 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper/
Fiber Centracs Online
Calle Corta 120 70 70 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Canyon Wren Lane 65 65 70 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Calle Sonora 130 130 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Towne Centre/Home Depot 130 130 140 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Lutheran Church/Catholic Church 130 130 140 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Offline**Avenida Sevilla (Gates 1 & 5) 130 130 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Moulton Parkway Calle Aragon (Gate 3) 130 FREE 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Offline** Via Iglesia 130 FREE 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Offline**Calle Cortez 130 FREE 140 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Via Campo 130 FREE 140 FREE Laguna Woods P (TS1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online El Toro Road 130 130 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper IP
radio Centracs Online
Clubhouse (Gates 12 & 16) 130 FREE 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online Santa Maria Avenue 130 FREE 140 FREE Laguna Woods P (TS2 Type 1) ASC/3 ASC/3 Video Yes N/A UPS Copper Centracs Online * A traffic server is located at Laguna Woods City Hall for streaming live video detection camera feeds from all video detection cameras at 14 intersections. Wireless communications are established via IP radios on City Hall’s rooftop andat the Moulton Parkway/El Toro Road intersection.** Signals are offline due to damaged copper interconnect and need to be repaired by city’s maintenance.

Central System (Indicate if multiple systems in use): CENTRACS (the server resides in the City of Laguna Hills' City Hall) Controller Operating System: ECONOLITE (NEMA) _
Communication Medium: Copper Twisted Pair, Fiber _ Updated: June 2023 _ ITEM 6.2 - Exhibit
A
7 SECTION FOUR

TRAFFIC SIGNAL SYNCHRONIZATION SYSTEM AND THREE YEAR PLAN 3-YEAR OUTLOOK

TRAFFIC SIGNAL SYNCHRONIZATION
Funding Needs for Synchronized Operation (Constrained)
Reporting Jurisdiction Expenditures: City of Laguna Woods _ Type of Traffic Signal Synchronization Expenditures in Year of Expenditure Dollars (Note that sample expenditure categories are included - modify as necessary.)

MAINTENANCE
PROJECT FY23/24 FY24/24 FY25/26 TOTAL
Communication and Software Maintenance 6,900 7,200 7,500 21,600 Subtotal Maintenance 6,900 7,200 7,500 21,600

CONSTRUCTION
PROJECT FY23/24 FY24/25 FY25/26 TOTAL
Subtotal Construction - - - -

OPERATIONS
PROJECT FY23/24 FY24/25 FY25/26 TOTAL
Citywide Signal Timing Maintenance 6,900 7,200 7,500 18,900 Subtotal Operations 6,900 7,200 7,500 21,600
13,800 14,400 15,000 43,200
ITEM 6.2 - Exhibit A
8 3-YEAR OUTLOOK

TRAFFIC SIGNAL SYNCHRONIZATION
Funding Needs for Synchronized Operation (Unconstrained) Reporting Jurisdiction Expenditures: City of Laguna Woods _ Type of Traffic Signal Synchronization Expenditures in Year of Expenditure Dollars (Note that sample expenditure categories are included - modify as necessary.)

MAINTENANCE
PROJECT FY23/24 FY24/25 FY25/26 TOTAL
Communication and Software Maintenance 24,000 24,000 24,000 72,000 Subtotal Maintenance 24,000 24,000 24,000 72,000

CONSTRUCTION
PROJECT FY23/24 FY24/25 FY25/26 TOTAL
Citywide Signal Synchronization
Subtotal Construction - - - -

OPERATIONS
PROJECT FY23/24 FY24/25 FY25/26 TOTAL
Citywide Signal Timing Maintenance 24,000 24,000 24,000 72,000 Subtotal Operations 24,000 24,000 24,000 72,000
48,000 48,000 48,000 144,000
ITEM 6.2 - Exhibit A
9 LSSP IMPLEMENTATION – CANDIDATE SIGNAL SYNCHORNIZATION PROJECTS

WITH ESTIMATED COSTS
Reporting Jurisdiction Expenditures: City of Laguna Woods System is fully synchronized/coordinated during appropriate traffic demand cycles. Potential upgrades beyond the 3-year outlook may include fiber optic communication along the arterials. However, future capital needs will be determined through normal ‘end of useful life’ equipment cycles or changes in standards mandated by Federal, State, Regional, County and/or local requirements.

CORRIDOR IMPROVEMENT SUMMARY ESTIMATED
COST
NONE $0
Total Estimated Cost $0
ITEM 6.2 - Exhibit A
10 SECTION FIVE

TRAFFIC SIGNAL SYNCHRONIZATION ASSESSMENT REVIEW AND REVISE, AS

MAY BE NECESSARY, THE TIMING OF TRAFFIC SIGNALS
Significant timing plan updates and projects completed FY 2020/2021 through 2022/2023
The Aliso Creek corridor project was completed in March 2023. As part of this project, the timing at El Toro Road and Aliso Creek Road was revised in October 2022 to synchronize this signal with the Aliso Creek Road corridor. In addition, the timing at El Toro Road and Calle Corta was updated due to the change at El Toro Road and Aliso Creek Road due to the close proximity of the intersections.

No other major projects were completed during fiscal years 2020-2021 through 2022- 2023 on either corridor within the City of Laguna Woods. Due to minor construction projects and seasonal traffic pattern changes within the City limits, continuous refinements of the existing traffic signal timing plans were conducted throughout the year.

Alerts on the traffic control system were set to ensure that any critical issues (e.g. loss of communication, signal going to flash, etc.) were forwarded to designated staff to ensure minimal delays occur along these major corridors within the City.

The Orange County Transportation Authority Corridor Synchronization Performance Index (CSPI) measures the benefits of signal synchronization and is composed of speed, green to red ratio, and stops per mile. The graphic on page 13 shows the CSPI score range for the year 2022 for the major corridors in Laguna Woods.

ITEM 6.2 - Exhibit A
11 TRAFFIC SIGNAL SYNCHRONIZATION ASSESSMENT, REVIEW, AND REVISION

LOCAL AGENCY

CORRIDOR
TIMING

REVIEWED
(Past 3
Years)
DID
TIMING

REQUIRE
AN
UPDATE?
TIMING UPDATE RESULTS (if available)
Speed Travel Stops per mile Greens per red CSPI Score*
Before After Before After Before After Before After
Aliso Creek Road
TSSP Yes Yes 24.0 (PM) 29.9 (PM) 1.6 (PM) 0.95 (PM) 1.6 (PM) 3.4 (PM) 57.5 (PM) 87.4 (PM) ITEM 6.2 - Exhibit
A
12 SIGNAL TIMING REVISIONS
PROJECT CORRIDOR CROSS STREET CYCLE LENGTH (Before/After) Aliso Creek Road El Toro Road 130/70/140 (Before AM/MD/PM); 120/70/140 (After AM/MD/PM) El Toro Road Calle Corta 65/70/70 (Before AM/MD/PM); 120/70/70 (After AM/MD/PM) ITEM 6.2 - Exhibit
A
13 ITEM 6.2 - Exhibit A

6.3 LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEARS 2023-25 BUDGET
For additional information on this item,
please refer to Item 6.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 6.3 - Attachment A

LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEAR 2023-24 BUDGET
Beginning Fund Balance June 30, 2023 - Projected Beginning Fund Balance 50,294 $ Revenues - Estimated* General Description
R1 Donations - Restricted Friends of the Library - Contributions from individuals and businesses - $ R2 Donations - Restricted Friends of the Dog Park - Contributions from individuals and businesses - $ R3 Donations - Unrestricted Civic Support Fund, No Specific Designation - Contribution from individuals and businesses - $ R4 Fundraising Funds from special events, may be unrestricted or restricted - $ R5 Grant Funding Monies applied for and received from government and private giving programs - $ R6 Miscellaneous All other revenue, including support from City of Laguna Woods and bank interest - $ TOTAL - $
Expenditures - Projected** General Description PROPOSED E1 Contract Services Accounting, graphic design, legal, and other professional services (excluding information technology) - $ E2 Corporate Fees Monies paid to maintain corporate and charitable status (e.g., IRS, CA Attorney General) 100 $ E3 Information Technology Domain name registration, email service, website hosting/design, and related professional services 100 $ E4 Supplies and Printing Letterhead, envelopes, flyers, and other purchases or reproductions (excluding equipment) - $ E5 Supportive Contributions Friends of the Library - Expenditures from restricted contributions for programs, projects, etc. 48,510 $ Note: This budget allows for the purchase and installation of a contributor recognition plaque ("Founders WallPlaque") for the new Public Library Building, as well as the contribution of funds raised for the construction of the City Hall/Public Library Project to the City of Laguna Woods for that purpose.

E6 Supportive Contributions Friends of the Dog Park - Expenditures from restricted contributions for programs, projects, etc. - $ E7 Miscellaneous All other expenditures, including bank fees 100 $ TOTAL 48,810 $
REVENUES OVER / (UNDER EXPENDITURES) (48,810) $
Unappropriated Fund Balance June 30, 2024 - Projected Ending Fund Balance 1,484 $ * The Chief Executive Officer may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditureappropriations as a method of fiscal control.** The Chief Executive Officer is authorized to transfer appropriations and make adjustments within and between expenditure accounts, providedthat there is no increase in overall appropriations and such transfers are not between restricted and unrestricted funds. Appropriations fromunappropriated fund balance must be approved by the Board of Directors.

This page is intentionally blank.

ITEM 6.3 - Attachment B

LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEAR 2024-25 BUDGET
Beginning Fund Balance June 30, 2024 - Projected Beginning Fund Balance $ 1,484 Revenues - Estimated* General Description
R1 Donations - Restricted Friends of the Library - Contributions from individuals and businesses $ - R2 Donations - Restricted Friends of the Dog Park - Contributions from individuals and businesses $ - R3 Donations - Unrestricted Civic Support Fund, No Specific Designation - Contribution from individuals and businesses $ - R4 Fundraising Funds from special events, may be unrestricted or restricted $ - R5 Grant Funding Monies applied for and received from government and private giving programs $ - R6 Miscellaneous All other revenue, including support from City of Laguna Woods and bank interest $ - TOTAL $ -
Expenditures - Projected** General Description PROPOSED E1 Contract Services Accounting, graphic design, legal, and other professional services (excluding information technology) $ - E2 Corporate Fees Monies paid to maintain corporate and charitable status (e.g., IRS, CA Attorney General) $ 100 E3 Information Technology Domain name registration, email service, website hosting/design, and related professional services $ 100 E4 Supplies and Printing Letterhead, envelopes, flyers, and other purchases or reproductions (excluding equipment) $ - E5 Supportive Contributions Friends of the Library - Expenditures from restricted contributions for programs, projects, etc. $ - E6 Supportive Contributions Friends of the Dog Park - Expenditures from restricted contributions for programs, projects, etc. $ - E7 Miscellaneous All other expenditures, including bank fees $ 100 TOTAL $ 300
REVENUES OVER / (UNDER EXPENDITURES) $ (300)
Unappropriated Fund Balance June 30, 2025 - Projected Ending Fund Balance $ 1,184 * The Chief Executive Officer may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditure appropriations as a method of fiscal control.
** The Chief Executive Officer is authorized to transfer appropriations and make adjustments within and between expenditure accounts, provided that there is no increase in overall appropriations and such transfers are not between restricted and unrestricted funds. Appropriations from unappropriated fund balance must be approved by the Board of Directors.

This page is intentionally blank.

8.1 FISCAL YEARS 2023-25 BUDGET AND WORK
PLAN & FISCAL YEARS 2023-34 CAPITAL

IMPROVEMENT PROGRAM
This page is intentionally blank.

ITEM 8.1
CC  06-28-2023 ARM ITEM 8.1 – AR Page 1 of 2
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 28, 2023 Adjourned Regular Meeting
SUBJECT: Fiscal Years 2023-25 Budget and Work Plan & Fiscal Years 2023- 34 Capital Improvement Program
Recommendation
Adopt resolutions titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING THE FISCAL YEARS 2023-25
BUDGET AND WORK PLAN FOR FISCAL YEAR 2023-24
COMMENCING JULY 1, 2023 AND ENDING JUNE 30, 2024, AND
FISCAL YEAR 2024-25 COMMENCING JULY 1, 2024 AND ENDING
JUNE 30, 2025
AND

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A NEW 11-YEAR CAPITAL
IMPROVEMENT PROGRAM FOR FISCAL YEARS 2023-24 THROUGH
2033-34, IN CONFORMANCE WITH MEASURE M2 (OC GO)

REQUIREMENTS AND APPLICABLE CITY POLICIES AND

DISCRETION
AND

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, ADOPTING THE ANNUAL
ITEM 8.1
ITEM 8.1 – AR Page 2 of 2 CC  06-28-2023 ARM
APPROPRIATIONS LIMIT (GANN LIMIT) FOR FISCAL YEAR 2023-24 COMMENCING JULY 1, 2023 AND ENDING JUNE 30, 2024, IN

ACCORDANCE WITH ARTICLE XIIIB OF THE CALIFORNIA STATE

CONSTITUTION
Background
The proposed Fiscal Years 2023-25 Budget & Work Plan (Attachment A) outlines a scope of work and financial plan for the City to undertake during the fiscal years spanning the period of July 1, 2023 through June 30, 2025. The Fiscal Years 2023- 34 Capital Improvement Program is incorporated therein.

City Council meetings were held on March 22, April 19, May 31, June 14, and June 21 to discuss and provide direction to staff on the development of the Fiscal Years 2023-25 Budget and Work Plan & Fiscal Years 2023-34 Capital Improvement Program. Each meeting included an opportunity for public input.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, on the proposed Fiscal Years 2023-25 Budget & Work Plan (Attachment A) and implementing resolutions (attachments B, C, and D).

The proposed budget and work plan adoption resolution (Attachment B) includes the establishment of three assigned reserves. The annual target for the Paid Leave Contingency Reserve is calculated based on projected accrued paid leave balances at the end of each fiscal year (June 30), in accordance with the City’s paid leave policies and obligations. Once fiscal-year-end calculations are available to finalize such calculations, the City Council will be asked to adjust the annual targets for assigned reserves, accordingly.

Attachments: A – Proposed Fiscal Years 2023-25 Budget & Work Plan B – Proposed Budget and Work Plan Adoption Resolution
C – Proposed Capital Improvement Program Adoption Resolution Exhibit A – Fiscal Years 2023-34 Capital Improvement Program D – Proposed Annual Appropriations Limit Adoption Resolution Exhibit A – Annual Appropriations Limit Fiscal Year 2023-24 Calculation ITEM 8.1
Attachment A
Proposed Fiscal Years 2023-25 Budget & Work Plan
This page is intentionally blank.

JUNE 28, 2023

HEALTHY
AND
SAFE

BUDGET &

WORK PLAN
Fiscal Years
2023-25

PROFESSIONALLY

AND EFFICIENTLY
SERVED

FISCALLY

RESPONSIBLE

ECONOMICALLY

PROSPEROUS

HIGH IN

QUALITY

OF LIFE

ENVIRONMENTALLY

CONSCIOUS

ABOUT THE CITY OF LAGUNA WOODS SEAL
Doris Jackson, a Laguna Woods resident, designed the
City of Laguna Woods’ seal to “symbolize a community of seniors who very much live in the contemporary world.”
The tree is swaying into the circle with a free-flowing motion and the small pieces bring movement to the simple design, encouraging eyes to roam repeatedly over the entire
subject. According to Ms. Jackson, the green symbolizes “bountiful nature,” and the blue, “courageous spirit.”
Ms. Jackson’s design was chosen from a field of 50 responses to the City’s search for ideas. On March 15, 2000, the seal was officially adopted by the City Council. A formal
unveiling took place at the City’s first anniversary of incorporation on March 25, 2000.

Ms. Jackson began drawing and painting as a child, and
later obtained an art education at University of California, Berkeley. She moved to Laguna Woods in 1997 and became
an active member of the Laguna Woods Art Association and volunteer for the Laguna Woods Village Library. She passed away on April 12, 2019, one month shy of her 94th birthday.

Ms. Jackson’s original design was refined by
Greg Smith and Associates.

PHOTOGRAPHS by Dusan Zupanski
JU

BUDGET &

WORK PLAN
Fiscal Years
2023-25
JUNE 28, 2023
Cynthia Conners
Mayor
Noel Hatch
Mayor Pro Tem
Shari L. Horne
Councilmember
Annie McCary
Councilmember
Carol Moore
Councilmember
Christopher Macon
City Manager
Liz Torres
Administrative Services Director/City Treasurer
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE i

TABLE OF CONTENTS
Cover
Inside Cover
Title Page
Table of Contents i
Transmittal Letter v
Chapter 1.0. City Background 1.0-1
A Brief History 1.0-1
Physical Setting 1.0-1
Local Government 1.0-2
City Facilities and Parks 1.0-5
Local Land Uses 1.0-7
Population 1.0-8
Other Local Demographics 1.0-8
Congressional Districts 1.0-12
California Assembly District 1.0-12
California Senate District 1.0-12
California Board of Equalization District 1.0-12
Orange County Supervisorial District 1.0-12
Southern California Association of Governments Regional Council District 1.0-12 Chapter 2.0. City Organization 2.0-1
Departmental Structure 2.0-1
City Council 2.0-2
City Attorney’s Office 2.0-2
Authorized City Employee Positions 2.0-3
Reporting Relationships 2.0-5
City Manager’s Office 2.0-6
City Clerk’s Office 2.0-7
Administrative Services Department 2.0-9
Engineering & Infrastructure Services Department 2.0-10 Planning & Environmental Services Department 2.0-11
Public Safety Services Department 2.0-13
Future Outlook for City Employee Positions 2.0-13
PAGE ii CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Chapter 3.0. City Budget Practices 3.0-1
Introduction 3.0-1
Two-Year Budgeting and Work Planning 3.0-1
Budget and Work Plan Development Process 3.0-1
Continual Budget and Work Plan Improvement Process 3.0-2 Budget Policies 3.0-3
Status of Budgetary Reserves 3.0-4
Basis of Budgeting and Accounting 3.0-6
Fund Types 3.0-6
Annual Appropriations Limit (“Gann Limit”) 3.0-7
Debt Service Obligations 3.0-8
Chapter 4.0. City Budget Detail, All Funds Summaries 4.0-1 Introduction 4.0-1
Exhibit: Summary by Fund, All Funds – Fiscal Year 2023-24 4.0-3 Exhibit: Summary by Fund, All Funds – Fiscal Year 2024-25 4.0-5 Exhibit: Revenue Summary – All Funds 4.0-7
Exhibit: Expenditures Summary – All Funds 4.0-9
Exhibit: Inter-Fund Transfers Summary – All Funds 4.0-11 Chapter 5.0. City Budget Detail, General and Capital Funds 5.0-1 “At-A-Glance” General Fund Summary 5.0-1
General Fund Summary – Revenue 5.0-2
General Fund Summary – Expenditures 5.0-18
General Fund Expenditures by Department 5.0-24
Capital Projects Fund Revenue 5.0-28
Capital Projects Fund Expenditures 5.0-29
Exhibit: Revenue Summary – General Fund 5.0-31
Exhibit: Expenditures Detail – General Fund 5.0-33
Chapter 6.0. City Budget Detail, Special Revenue Funds 6.0-1 Special Revenue Funds Summary 6.0-1
Fuel Tax Fund 6.0-2
Road Maintenance & Rehabilitation Program Fund 6.0-3
Measure M2 (OC Go) Fund 6.0-4
Service Authority for Abandoned Vehicles Fund 6.0-6
Supplemental Law Enforcement Services Fund 6.0-7
Mobile Source Reduction Fund 6.0-8
PEG/Cable Television Fund 6.0-10
Senior Mobility Fund 6.0-11
Community Development Block Grant (CDBG) Fund 6.0-12
Federal Grants Fund 6.0-14
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE iii State of California Grants Fund 6.0-16
Miscellaneous Special Revenue Fund 6.0-18
Laguna Woods Civic Support Fund 6.0-19
Exhibit: Revenue Summary – Special Revenue Funds 6.0-21 Exhibit: Expenditures Detail – Special Revenue Funds 6.0-23 Chapter 7.0. City Work Plan 7.0-1
Continued Programs, Projects, and Services 7.0-1
Significant Changes in Service Levels 7.0-3
Significant Work Plan Items 7.0-3
Chapter 8.0. City Capital Projects 8.0-1
Capital Improvement Program 8.0-1
Capital Projects Appropriations Summary – Budgeted 8.0-2 Capital Projects Appropriations Summary – Planned 8.0-4 Future Outlook for Capital Improvement Projects 8.0-7
Capital Improvement Program Project Worksheets – Fiscal Year 2023-24 8.0-11 Capital Improvement Program Project Worksheets – Fiscal Year 2024-25 8.0-25 Capital Improvement Program Project Worksheets – Future Fiscal Years 8.0-31 Exhibit: Fiscal Years 2021-23 Capital Improvement Program – Funding Plan 8.0-41 Appendices
A – Administrative Policy 2.9 (Budgeting, Reserves, and Reporting) B – Resolution No. 23-XX (Budget and Work Plan Adoption) C – Resolution No. 23-XX (Capital Improvement Program Adoption) D – Resolution No. 23-XX (Annual Appropriations Limit Adoption) E – Glossary of Terms and Acronyms
PAGE iv CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE v

TRANSMITTAL LETTER
June 28, 2023
Honorable Mayor and City Councilmembers:

It is my privilege to present the City of Laguna Woods’ Fiscal Years 2023-25 Budget & Work Plan. This document establishes a scope of work and financial plan for the City to undertake during the fiscal years spanning the 24-month period from July 1, 2023 through June 30, 2025.

The programs, projects, and services provided for herein are intended to continue to fulfill the City’s legal responsibilities as set forth in state law and advance efforts associated with the City Council’s six priority focus areas (see below). The priority focus areas articulate the goals and intended outcomes of this budget and work plan, while also reinforcing the City’s commitment to the delivery of municipal services rich in public value.

City Council’s Priority Focus Areas
A City that is…
Healthy and safe
High in quality of life
Environmentally conscious
Economically prosperous
Fiscally responsible
Professionally and efficiently served
PAGE vi CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN The Fiscal Years 2023-25 Budget & Work Plan is the City’s fourth consecutive two-year budget and work plan. The preceding two-year budgets and work plans successfully provided longer-term financial forecasts, greater certainty regarding the sustainability of the City’s operations, and heightened strategic vision. Like the development processes for the preceding two-year budgets and work plans, the most recent process included numerous opportunities for public input, which are summarized in Chapter 3.0 (City Budget Practices).

Prior Year Service Level Indicators
[Service Level Indicators – 2019-2022]
2019 2020* 2021* 2022
Building Permitting
Building Permits Issued 4,390 1,588 3,286 2,224
Building Inspections Conducted 4,200+ 3,238 5,552 6,394 Capital Improvements & Maintenance
Curb Ramps Reconstructed** 7 7 8 14
Pavement Rehabilitated (square feet)** 42,032 62,756 87,400 100,200 Sidewalks Reconstructed (square feet)** - 4,391.5 3,768.5 13,435 Public Safety Calls for Service
Animal Services 397 533 196 214
Fire/Emergency Medical Services 5,208 5,906 5,423 5,762 Law Enforcement Services 3,562 3,795 4,324 3,662
Senior Mobility Program
Trips (All Destinations) 5,640 1,827 1,341 612
Trip Miles (All Destinations) 46,637 15,630 10,022 3,790 Waste & Recycling
Household Hazardous Waste Collected
Door-to-Door (pounds) 7,510 4,556 4,946 6,466
Waste Collected through City Hall
Drop-off Program (pounds) 4,314 3,060 3,817 4,403
Batteries (pounds) 2,922 2,149 2,082 2,543
Medicine (pounds) 786 442 702 1,007
Sharps (pounds) 606 469 1,033 853
Shredding (residents served) - - 618 1,083
Shredding (containers collected) - - 211 303
Per Capita Disposal Rate – Population
(maximum pounds of landfill disposal
per resident / actual pounds)***

3.9 / 2.2
Compliant

3.9 / 3.1
Compliant

3.9 / 3.1
Compliant

3.9 / 2.6
Compliant
****
Per Capita Disposal Rate – Employment
(maximum pounds of landfill disposal
per employee / actual pounds)***

16.8 / 8.6
Compliant

16.8 / 12.6
Compliant

16.8 / 14.0
Compliant

16.8 / 11.3
Compliant
****
Other Figures
Foreign Pensions Acknowledged 117 58 66 114
Signatures Notarized 1,338 682 1,108 1,010
Public Library Materials Checked Out 18,345 13,896 19,647 21,342 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE vii * Service level indicators for 2020 and 2021 were impacted by COVID-19. ** Data is reported in the calendar year that projects were accepted as complete. *** Per capita disposal rates reflect the City’s compliance with the State’s landfill disposal limits. **** Data is in draft form; rates will be finalized with annual state reporting in June/July 2023.

Financial Reporting and Annual Independent Audits
Fiscal Year 2021-22 was the eighth year for which an Annual Comprehensive Financial Report (“ACFR”) was prepared with each of the sections prescribed by the Governmental Accounting Standards Board (“GASB”). Preparation of an ACFR includes a more detailed presentation of financial statements than is required by law and is optional, but encouraged, by GASB. The City has been awarded the Government Finance Officers Association’s “Certificate of Achievement for Excellence in Financial Reporting” for each of its ACFRs with evaluation of the Fiscal Year 2021-22 ACFR pending.

The City’s annual independent audits for both fiscal years 2020-21 and 2021- 22 resulted in unmodified (clean) opinions that the financial statements were fairly presented in conformity with governmental accounting principles. No material weaknesses or significant deficiencies were identified in the City’s internal control structure for either fiscal year.

California State Auditor’s Office Ranking
The California State Auditor’s Office maintains an Interactive Dashboard for its High-Risk Local Government Agency Audit Program (“Dashboard”), which ranks cities annually based on detailed information about their fiscal health.

The rankings are used by the California State Auditor’s Office to determine whether a city is at risk of fiscal distress.

The most current Dashboard data applies to Fiscal Year 2020-21. The City ranks as the 19th lowest risk city in California (of 431 cities assessed) with an overall score of 95.44 out of 100 points possible. In addition to ranking in the top 5% of cities statewide, the City also ranks as the second lowest risk city in the Los Angeles Region (of 130 cities assessed) and the second lowest risk city in Orange County (of 34 cities).

In developing the Dashboard, the California State Auditor’s Office considers 10 financial indicators that are intended “to assess each city’s ability to pay its bills in both the short and long term.” Those indicators are general fund reserves, debt burden, liquidity, revenue trends, pension obligations, pension funding, pension costs, future pension costs, other post-employment benefits (“OPEB”) obligations, and OPEB funding.

PAGE viii CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN For more information on the Dashboard, please visit the California State Auditor’s website (www.auditor.ca.gov/local_high_risk/dashboard-csa).

Status of Employee Pension and Benefit Liabilities
According to the most current actuarial valuation reports, which are based on information as of June 30, 2021, the City’s California Public Employees’ Retirement System (“CalPERS”) pension plans are more than fully funded at 109% with a balance of $328,447. Elective lump sum payments approved by the City Council in prior fiscal years have lowered annual costs, bolstered the City’s ability to weather future CalPERS discount rate changes, and otherwise contributed measurably to this secure financial position. For additional information on the City’s management of employee pension liabilities, please refer to the CalPERS discussion beginning on page 5.0-22.

The City has been similarly prudent in prefunding its statutorily required other post-employment benefits (“OPEB”) liabilities. Since Fiscal Year 2015-16, the City has maintained an irrevocable trust fund to prefund OPEB liabilities. As of June 30, 2021, the date of the most current actuarial valuation report, the City’s OPEB liability was more than fully funded with a balance of $243. For additional information on the City’s prefunding of OPEB liabilities, please refer to the OPEB discussion on page 5.0-23.

Broader Economic Outlook
The City uses information from sources including the California Legislative Analyst’s Office (“LAO”) and California State University, Fullerton’s Woods Center for Economic Analysis and Forecasting to provide national, state, and regional economic context for budget and work plan development.

The Fiscal Years 2021-23 Budget & Work Plan was adopted in June 2022 amidst the uncertainty of the COVID-19 pandemic, with the impacts thereof appearing to lessen but still anticipated to be felt for years to come. While the City’s revenues have largely recovered from the most economically dire days of COVID-19, economic projections are currently such that the potential for a recession must be seriously considered.

While the City’s General Fund revenue has tended to be comparatively more stable than municipalities that are more reliant on luxury goods and development growth, a recession could nevertheless impact both sales tax and transient occupancy tax revenue, which are identified as being of CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE ix significant financial concern as discussed in the next section. Accordingly, this Fiscal Years 2023-25 Budget & Work Plan estimates revenue cautiously and does not include significant new and ongoing expenditures that might prove difficult to sustain during recessionary conditions.

California State University, Fullerton’s Woods Center for Economic Analysis and Forecasting’s 2023 Spring Economic Outlook and Forecast1 anticipates a coming recession and characterizes it as a “...’normal recession,’ not the heart-stopping calamity of the financial crisis but a garden-variety kind akin to the early 1990s or 2000s.” Their analysis notes that, despite the economy performing somewhat more resiliently than expected in the face of federal funds rate increases, the Russia/Ukraine war, and global commodity and supply chain disruptions, “... underneath the hood, the economy is more fragile than originally meets the eye, which means that even moderate shocks may deliver punches deadly enough to derail it.” The LAO, in a fiscal perspectives article titled Whether or Not to Tap Reserves to Solve Estimated Budget Problem Emerges as Key Fiscal Decision Facing California’s Legislature 2 , notes that “beginning in May 2022, [the LAO] estimated that the economy was at a heightened risk of recession occurring within the next two years.” While the LAO concedes that inflation appears to be trending downward from its June 2022 peak, the Federal Reserve’s efforts to continue to “... lower inflation by raising the Fed funds rate has the effect of cooling the economy, which inherently raises the odds of a recession.” Significant Financial Concerns
With law enforcement services costs continuing to increase in a manner that threatens the City’s long-term solvency, and questions looming related to the future stability of at least two major General Fund revenue sources, the City must continue to exercise fiscal discipline in order to ensure the delivery of all core municipal services and the fulfillment of all statutory responsibilities. It is important for the City to continue to operate with a realistic understanding of the limits of its available resources and remain committed to enhancing the efficiency, effectiveness, and economy of its operations, as strategies for managing future costs. This budget and work plan does exactly that. 1 Puri, Anil and Farka, Mira, California State University, Fullerton, Woods Center for Economic Analysis and Forecasting, The Dark Side of the Moon: Outlook for Growth and Inflation in the Shadow of the Fed. Fullerton, California. April 27, 2023.
2 Petek, Gabriel, State of California, Legislative Analyst’s Office, Whether or Not to Tap Reserves to Solve Estimated Budget Problem Emerges as Key Fiscal Decision Facing California’s Legislature. [Fiscal Perspectives]. April 19, 2023.

PAGE x CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN City projections continue to show that law enforcement services costs are increasing at an unsustainable rate in excess of the growth of the City’s General Fund operating revenue, primarily due to labor agreements approved by the Orange County Board of Supervisors, operational decisions made by the Orange County Sheriff’s Department, and unfunded pension liabilities associated with the Orange County Employees Retirement System (“OCERS”). Labor agreements currently being negotiated by the County of Orange are expected to compound existing challenges by granting multiyear, significant increases in pay and benefits.

The reality is that as long as decisionmakers who are not directly accountable to the citizens of Laguna Woods (namely, the Orange County Board of Supervisors, Orange County Sheriff’s Department, and OCERS) drive the vast majority of the City’s increasing cost of doing business, financial pressure will continue to grow. Absent either a change in bargaining philosophy on the part of the Orange County Board of Supervisors, or some manner of service level reduction and/or revenue enhancement on the part of the City, future financial imbalance remains possible within the coming decade.

The City’s lack of a strong and diversified commercial tax base continues to be of significant concern. Sales tax revenue and transient occupancy tax revenue – which are the City’s second and fifth largest sources of operating revenue, respectively – are extremely vulnerable to sudden and significant loss due to an overreliance on a small number of businesses for the majority of revenue. In the case of sales tax, the replacement of previously sales taxgenerating businesses with lesser or non-sales tax-generating businesses, as well as the potential for new housing development in place of existing commercial development (due to changes in, and the City’s obligations under, state housing law), exacerbate that concern.

Budget Snapshot
Inclusive of all funds, expenditures for Fiscal Year 2023-24 total $10,012,655. The General Fund operating budget is balanced and accounts for the majority of expenditures at $6,976,829. At the end of the fiscal year, it is projected that the unassigned General Fund balance will be $6,616,656, or 94.8% of the Fiscal Year 2023-24 operating budget. That unassigned balance would be in addition to reserves totaling $3,619,207.
23-24
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE xi Inclusive of all funds, expenditures for Fiscal Year 2024-25 total $9,550,275. The General Fund operating budget is
balanced and accounts for the majority of expenditures at $7,247,511. At the end of the fiscal year, it is projected that the unassigned General Fund balance will be $6,613,645, or 91.3%, of the Fiscal Year 2024-25 operating budget. That unassigned balance would be in addition to reserves totaling $3,703,107.

Major Work and Initiatives
In addition to routine functions and “day-to-day” operations, this budget and work plan provides for an ambitious scope of work centered around the City’s six priority focus areas. Major work and initiatives include:

Significant Work Plan Items
• Accessibility Improvement Reimbursement Program
• Active Transportation Plan Development
• Animal Regulations
• Building Permitting Records Digitization
• Building Permitting Software and Electronic Plan Review Enhancements • Commercial Zoning Regulations
• Construction and Demolition Materials Management Regulations • County Easement and City Boundary Clarification
• Crime Prevention through Environmental Design Regulations • Discretionary Zoning Permits and Procedures Regulations • Document Retention Policy Update
• Emergency Operations Plan Update
• Engineering and Traffic Survey for Speed Limits
• General Plan Housing Element Implementation
• General Plan Update
• Local California Environmental Quality Act Guidelines Update • Local Hazard Mitigation Plan Update
• Maintenance Inspection and Repair Programs Update
24-25
PAGE xii CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN • Objective Design and Development Regulations
• Pavement Management Plan Update for Fiscal Years 2024-34 • Personnel Policies and Workplace Safety Programs Update • Potential New Fire Station
• Requests for Proposals
• Sidewalk Vending Regulations
• State Trash Orders Compliance
• Voice over Internet Protocol Implementation
For additional information, please refer to Chapter 7.0 (City Work Plan).

Capital Improvement Projects
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phases 6 and 6B
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8
• City Hall Complex Parking Lot Improvement Project
• City Hall Electric Vehicle Charging Infrastructure Project • City Hall Refurbishment and Safety Project: Phase 4
• City Hall Refurbishment and Safety Project: Phase 5
• City Hall/Public Library Project
• El Toro Road and Moulton Parkway Water Quality Treatment Project • El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora)
• Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager)
• Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta)
• Ridge Route Drive Drainage Repair Project
• Transit Shelter and Street Furniture Replacement Project CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE xiii • Woods End Wilderness Preserve Trail Drainage and Improvement Project For additional information, please refer to Chapter 8.0 (City Capital Projects).

Conclusion
This budget and work plan was developed with sincere regard for the quality of life, health, safety, wellness, and well-being of those who live and work in Laguna Woods. The prudence, caution, and strategic investments underlying this document will cause the City to remain financially viable and capable of delivering an array of municipal programs, projects, and services.

Respectfully submitted,
Christopher Macon
City Manager
PAGE xiv CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY

BACKGROUND

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

1.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-1

1.0. CITY BACKGROUND
This chapter provides a brief overview of the City of Laguna Woods in order to establish a setting and context for understanding the decision-making that resulted in this budget and work plan.

A BRIEF HISTORY
Laguna Woods, California occupies approximately three-square miles of land that was once a part of South Orange County’s expansive Moulton Ranch.

Prior to the 1960s, dry farming and cattle grazing dominated the area, with a few scattered ranch dwellings and barns.

In 1962, Ross Cortese, a young developer whose previous projects included Rossmoor and Leisure World Seal Beach, purchased a portion of the Moulton Ranch. His goal was to create a second Leisure World community or, as he said, “to supply the basic needs of life for people aged 52 and older; create a serene atmosphere of beauty; and provide security, recreation, and religious facilities – then leave the living to the individual.” His dream materialized and in 1964 Leisure World Laguna Hills received its first residents.

The prospect of incorporation first arose in 1971 and was a lingering issue until 1996, when the potential for a reduction in county services and the possibility of a commercial airport at the nearby site of the former Marine Corps Air Station, El Toro, became very real concerns. Proponents of cityhood were successful in placing the issue of incorporation on the ballot for a special election on March 2, 1999.

On March 24, 1999, Laguna Woods officially became Orange County’s 32nd city. In an afternoon ceremony, Superior Court Judge Francisco F. Firmat swore in the five newly elected members of the City Council.

The City of Laguna Woods celebrated its 24th anniversary in 2023.

PHYSICAL SETTING
The City of Laguna Woods is bordered by the cities of Aliso Viejo, Irvine, Laguna Beach, and Laguna Hills, as well as the Laguna Coast Wilderness Park and other natural open spaces. Nearby transportation corridors include PAGE 1.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Interstate 5, State Route 73, and State Route 133. The Pacific Ocean is approximately five miles to the west. Notable land uses include the private community of Laguna Woods Village, several other senior-oriented residential communities, a number of commercial centers, and three public parks. [Regional Location]

LOCAL GOVERNMENT
The City of Laguna Woods is a general law city with a Council-Manager form of government, meaning that it operates within the parameters of California municipal law with an elected City Council as its legislative body. The City Council appoints and supervises a City Manager who is responsible for the day-to-day administration of the City and implementation of the City Council’s ordinances, regulations, and policy direction. The City Council also appoints a City Attorney to serve as the City’s primary legal counsel.

The five members of the City Council are residents of Laguna Woods who are elected by registered voters to four-year terms. Elections occur “at-large” (citywide) in even-numbered years with two and then three members of the City Council elected at subsequent elections. All five offices are nonpartisan.

The City Council appoints a Mayor and Mayor Pro Tem from amongst its membership to preside over City Council meetings, execute certain legal instruments and authorizations, and attend to various representative and ceremonial matters. The Mayor Pro Tem serves as the Mayor in their absence.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-3 [Elected Officials (City Council)]
Cynthia Conners– current term ends in 2024
Noel Hatch – current term ends in 2024
Shari L. Horne – current term ends in 2024
Annie McCary – current term ends in 2026
Carol Moore – current term ends in 2026
[Officials Appointed by the City Council]
City Manager Christopher Macon
City Attorney Alisha Patterson
The City has 10.25 full-time equivalent employees who are responsible for delivering a full range of municipal services. The City operates as a “contract city,” meaning that its small staff leverages the resources of a variety of contract, franchise, and joint powers agencies to provide efficient, effective, and economical services. If the City were a “full service city,” those services would be provided by City employees, often at higher costs and with considerably greater liability. While contract service providers may charge the City for current year liabilities, the City’s contract service arrangements do not result in the assumption of any other agency’s long-term retirement or other post-employment benefit liabilities.
[Key Operating Contract Service Providers]
Animal Control & Shelter Services City of Laguna Beach
Annual Audit Services
Brown Armstrong Accountancy Corporation
Building Services Interwest Consulting Group
Bureau Veritas North America
Engineering Services CivilSource/NV5
Hazardous Waste Handling Services WM Curbside
Landscape Maintenance Services
BrightView Landscape Services
Law Enforcement Services Orange County Sheriff’s Department PAGE 1.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Legal Services (City Attorney) Rutan & Tucker, LLP
Senior Mobility Program Transportation Services
California Yellow Cab
Street, Right-of-Way, and Infrastructure Maintenance Services PV Maintenance
Traffic Signal & Lighting Maintenance Services
Bear Electrical Solutions
Fire/emergency medical services are provided by the Orange County Fire Authority (“OCFA”). Unlike the Orange County Sheriff’s Department, which provides law enforcement services pursuant to a contract between the City and the County of Orange, OCFA’s services are provided pursuant to a joint powers agreement and structural fire fund. As a “structural fire fund city,” a fire tax is included in Laguna Woods’ one-percent basic property tax levy.

The fire tax was established prior to both the enaction of Proposition 13 in 1978 and the incorporation of the City in 1999. The County of Orange collects the fire tax, accumulates the proceeds in a structural fire fund, and makes payments to OCFA for Laguna Woods’ fire services. Because the City is not involved in the levy, collection, or disbursement of the fire tax, revenue and expenses for fire services are not included in this budget and work plan.

Insurance and risk management services are provided by the California Joint Powers Insurance Authority (“CJPIA”). CJPIA’s services are provided pursuant to a joint powers agreement.

Solid waste handling services (including trash collection and recycling) are provided by CR&R Incorporated pursuant to a franchise agreement. [Key Special Districts, Utility, and Other Service Providers] Electricity Southern California Edison
Mosquito Abatement and Vector Control
Orange County Mosquito and Vector Control District
Natural Gas Southern California Gas Company
Public Library County of Orange (OC Public Libraries)
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-5 School District Capistrano Unified School District
Saddleback Valley Unified School District
South Orange County Community College District
Transportation Orange County Transportation Authority
San Joaquin Hills Transportation Corridor Agency
Water & Sewer El Toro Water District

CITY FACILITIES AND PARKS
Most of the land within Laguna Woods is privately owned, including all local streets with the exception of El Toro Road, Moulton Parkway, Ridge Route Drive, and Santa Maria Avenue. The City is responsible for operating and maintaining the portions of those four streets that are located within Laguna Woods, as well as three public parks (”A Place for Paws” Dog Park, City Centre Park, and Woods End Wilderness Preserve); a multi-modal trail network for pedestrians, golf carts, and bicyclists; and, medians, parkways, and other public property. City Hall and the Public Library Building are the only buildings that are owned, operated, and maintained by the City.
[Public Buildings]
City Hall
24264 El Toro Road
Laguna Woods, CA 92637
City Hall was first occupied by the City in 2001 and acquired in 2011. The building was constructed in 1979/1980 for use as a bank and includes 7,910 square feet over two stories.

Public Library Building
24266 El Toro Road
Laguna Woods, CA 92637
The Public Library Building is expected to open in summer 2023.

The building will include 1,161 square feet of interior space and an adjoining 573 square foot outdoor activity room. Portions of the building are leased to the County of Orange for use as the Laguna Woods branch of OC Public Libraries.

PAGE 1.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN [Public Parks]
“A Place for Paws” Dog Park
23199 Ridge Route Drive
Laguna Woods, CA 92637
“A Place for Paws” Dog Park opened in its current location on July 27, 2019. The park provides a comfortable outdoor space for off-leash dog exercise and socialization. Park amenities include approximately 6,400 square feet of dog-friendly artificial turf, a dog water station, and seating. The park property is owned by the Golden Rain Foundation of Laguna Woods (“GRF”). The City and GRF entered into a memorandum of understanding in 2017 that provides for the City’s use of the property through June 30, 2027, or as may be extended by mutual agreement.

City Centre Park
24121 Moulton Parkway
Laguna Woods, CA 92637
City Centre Park includes 0.54 acres of passive recreation space located just west of Moulton Parkway near the Ayres Hotel. The park property had been intended for use in connection with the development of a grocery store at the location where the Ayres Hotel is today. The previous owner deeded the property to the City in 2002 and the park opened in 2011. Park amenities include a walking trail, picnic tables, and a small gathering area.

Woods End Wilderness Preserve
24995 El Toro Road
Laguna Woods, CA 92637
Woods End Wilderness Preserve includes 10.6 acres of natural open space located near the intersection of El Toro Road and Aliso Creek Road. The park property was purchased by the City in 2002 for the purpose of adding it to the adjacent Laguna Coast Wilderness Park, providing non-vehicular access from El Toro Road into the Laguna Coast Wilderness Pak, and for natural resource protection and restoration. Since 2011, the park has been leased to the County of Orange for operation as part of the Laguna Coast Wilderness Park. The trail that begins at the CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-7 entrance to the park provides close access to the nearby James Dilley Greenbelt Preserve and Barbara’s Lake.

LOCAL LAND USES
Residential Communities
The vast majority of land within Laguna Woods is occupied by residential uses, including five private residential communities offering an assortment of apartment, assisted living, condominium, and cooperative housing. [Residential Communities]
Residential Community Housing Type Dwelling Units
Ivy Park of Wellington
(formerly Las Palmas) Assisted Living 184
Ivy Park at Laguna Woods
(formerly The Regency) Assisted Living 192
Laguna Woods Village Condominium, Cooperative 12,736
San Sebastian Apartment 134
Whispering Fountains Apartment 140
TOTAL 13,386
As the result of a density bonus agreement entered into in 2009 between the City and the developer of San Sebastian, San Sebastian includes 17 units that are deed-restricted for affordable housing for low-income, senior households through October 16, 2054 (45 years).

Places of Worship
Laguna Woods is home to five dedicated places of worship serving Catholic, Jewish, Lutheran, Methodist, and Presbyterian faiths. Other faith-based groups and religious communities meet in locations throughout Laguna Woods.

Shopping Centers, Hotels, and Commercial Properties
At just over three square miles, most of the land within Laguna Woods is zoned for residential, open space, and other non-commercial purposes. Less than one-fifth of a square mile is zoned for commercial purposes.

Laguna Woods is served by the following five major shopping centers:
• Town Centre (north of El Toro Road, west of Moulton Parkway) • Home Depot Center (south of El Toro Road, west of Moulton Parkway) PAGE 1.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN • PS Business Park (south of Ridge Route Drive, east of Moulton Parkway • Valencia Center (south of El Toro Road, west of Paseo de Valencia) • Willow Tree Center (south of El Toro Road, east of Moulton Parkway) Laguna Woods is home to the 138-room Ayres Hotel in Town Centre.

POPULATION
The 2020 U.S. Census estimated Laguna Woods’ population at 17,644 as of April 1, 2020, an increase of approximately 9% from the 2010 U.S. Census estimate of 16,192 as of April 1, 2010. As compared to the 33 other cities in Orange County, Laguna Woods has a population larger than the cities of La Palma (15,581), Los Alamitos (11,780), and Villa Park (5,843).

The California Department of Finance (“DOF”) produces annual population estimates for use by local governments in calculating annual appropriation limits (see Chapter 3.0 (City Budget Practices)) and to aid in the allocation of certain state subventions to cities and counties, including monies accounted for in the City’s Fuel Tax Fund and Road Maintenance & Rehabilitation Program Fund. The DOF estimated Laguna Woods’ population at 17,450 as of January 1, 2023, a reduction of approximately 0.5% from the January 1, 2022 estimate of 17,5361. Based on the January 1, 2023 estimate, Laguna Woods is the 312th most populous of 482 cities statewide (170 cities – or, just over 35% of all cities in California – have smaller populations).

OTHER LOCAL DEMOGRAPHICS
[Sex]
Description 2010 U.S. Census 2020 U.S. Census
Male 35.5% 37.7%
Female 64.5% 62.3%
[Median Age]
Description 2010 U.S. Census 2020 U.S. Census
Median age 77.0 years 74.9 years
1 State of California, Department of Finance, E-1 Population Estimates for Cities, Counties and the State with Annual Percent Change — January 1, 2022 and 2023. Sacramento, California, May 2023.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-9 Male 76.4 years 74.9 years
Female 77.4 years 75.0 years
[Age Distribution]
Description 2010 U.S. Census 2020 U.S. Census
Birth to 49 years* 3.5% 3.1%
50 to 59 years 8.0% 5.9%
60 to 69 years 20.5% 22.9%
70 to 79 years 26.6% 36.2%
80 to 84 years 17.5% 14.4%
85 years and over 23.9% 17.5%
*Portion 19 years and under 0.4% 0.6%
2010 U.S. Census
Birth to 49 years
50 to 59 years
60 to 69 years
70 to 79 years
80 to 84 years
85 years and over
2020 U.S. Census
Birth to 49 years
50 to 59 years
60 to 69 years
70 to 79 years
80 to 84 years
85 years and over
PAGE 1.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN [Race]
Description 2010 U.S. Census 2020 U.S. Census
White alone 87.3% 70.8%
Black or African American alone 0.7% 0.9%
American Indian/Alaska Native
alone 0.1% 0.2%
Asian alone 10.0% 21.6%
Native Hawaiian and Other
Pacific Islander alone 0.1% 0.1%
Some Other Race alone 0.6% 1.3%
Two or More Races 1.2% 5.1%
2010 U.S. Census
White alone
Black or African American alone
American Indian/Alaska Native alone
Asian alone
Native Hawaiian and Other Pacific Islander alone
Some Other Race alone
Two or More Races
2020 U.S. Census
White alone
Black or African American alone
American Indian/Alaska Native alone
Asian alone
Native Hawaiian and Other Pacific Islander alone
Some Other Race alone
Two or More Races
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 1.0-11 [Hispanic or Latino Origin]
Description 2010 U.S. Census 2020 U.S. Census
Hispanic or Latino 4.0% 5.3%
Not Hispanic or Latino
White alone 84.0% 69.2%
Black or African American alone 0.6% 0.9%
American Indian/Alaska Native
alone 0.1% <0.1%
Asian alone 10.0% 21.5%
Native Hawaiian and Other
Pacific Islander alone 0.1% 0.1%
Some Other Race alone 0.1% 0.2%
Two or More Races 1.1% 2.8%
2010 U.S. Census
Hispanic or Latino
White alone
Black or African American alone
American Indian/Alaska Native alone
Asian alone
Native Hawaiian/Other Pacific Islander alone
Some Other Race alone
Two or More Races
2020 U.S. Census
Hispanic or Latino
White alone
Black or African American alone
American Indian/Alaska Native alone
Asian alone
Native Hawaiian/Other Pacific Islander alone
Some Other Race alone
Two or More Races
PAGE 1.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CONGRESSIONAL DISTRICTS
The majority of Laguna Woods is located in the 40th Congressional District. A portion of Laguna Woods is located in the 47th Congressional District.

CALIFORNIA ASSEMBLY DISTRICT
Laguna Woods is located in the 72nd California Assembly District.

CALIFORNIA SENATE DISTRICT
Laguna Woods is located in the 37th California Senate District.

CALIFORNIA BOARD OF EQUALIZATION DISTRICT
Laguna Woods is located in the 4th California Board of Equalization District.

ORANGE COUNTY SUPERVISORIAL DISTRICT
Laguna Woods is located in the 5th Orange County Supervisorial District.

SOUTHERN CALIFORNIA ASSOCIATION OF GOVERNMENTS REGIONAL

COUNCIL DISTRICT
Laguna Woods is located in the 13th Southern California Association of Governments Regional Council District.

CITY

ORGANIZATION

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

2.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-1

2.0. CITY ORGANIZATION
This chapter provides a brief overview of the City of Laguna Woods’ internal structure in order to establish a context for understanding how this budget and work plan will be implemented.

DEPARTMENTAL STRUCTURE
The City is organized into the following eight departments:
• City Council
• City Manager’s Office
• City Attorney’s Office
• City Clerk’s Office
• Administrative Services Department
• Engineering & Infrastructure Services Department
• Planning & Environmental Services Department
• Public Safety Services Department
[Organizational Chart – Departments]
As a contract city, many departmental functions are coordinated by City personnel and performed under contract with independent, franchise, and City Council
City Manager's
Office
City Clerk's
Office
Administrative
Services
Department
Engineering &
Infrastructure
Services
Department
Planning &
Environmental
Services
Department
Public Safety
Services
Department
City Attorney's
Office
PAGE 2.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN joint powers agencies. This chapter reviews the organizational structures and allocations of City personnel and the City Attorney’s Office.

CITY COUNCIL
Cynthia S. Conners – current term ends in 2024
Noel Hatch – current term ends in 2024
Shari L. Horne – current term ends in 2024
Annie McCary – current term ends in 2026
Carol Moore – current term ends in 2026
The City of Laguna Woods is a general law city with a Council-Manager form of government, meaning that it operates within the parameters of California municipal law with an elected City Council as its legislative body. The City Council appoints and supervises a City Manager who is responsible for the day-to-day administration of the City and implementation of the City Council’s ordinances, regulations, and policy direction. The City Council also appoints a City Attorney to serve as the City’s primary legal counsel.

The five members of the City Council are residents of Laguna Woods who are elected by registered voters to four-year terms. Elections occur “at-large” (citywide) in even-numbered years with two and then three members of the City Council elected at subsequent elections. All five offices are nonpartisan.

The City Council appoints a Mayor and Mayor Pro Tem from amongst its membership to preside over City Council meetings, execute certain legal instruments and authorizations, and attend to various representative and ceremonial matters. The Mayor Pro Tem serves as the Mayor in their absence.

Since April 19, 2023, the City Council has served as the Board of Directors of the Laguna Woods Civic Support Fund, a City-established nonprofit public benefit corporation that can support City and local public library activities.

CITY ATTORNEY’S OFFICE
Alisha Patterson, City Attorney (under contract with Rutan & Tucker, LLP) The City Attorney is appointed by the City Council to serve as the City’s primary legal counsel. The City Attorney takes direction from the City Council and works closely with the City Manager.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-3 In addition to providing legal representation for the City, the City Attorney’s Office advises the City Council and City personnel on matters related to City business and is responsible for preparing, reviewing, and approving the form of ordinances, resolutions, agreements, and other instruments.

The City Attorney’s Office is a contract function. Associated expenditures are included in the Legal Services line item of the General Government section of this budget; however, legal services provided for special projects, and other related expenditures, may be charged to those projects.

AUTHORIZED CITY EMPLOYEE POSITIONS
This budget and work plan includes an authorized personnel allocation of 10.25 full-time equivalent (“FTE”) employee positions, which is equal to the number of FTE employee positions that were authorized in the fiscal year immediately preceding this budget and work plan (Fiscal Year 2022-23). While the number of FTE employee positions remains the same, three Management Analyst Series positions have been reclassified to administrator-level positions to better reflect and define their programmatic responsibilities.

Over the 10 years spanning fiscal years 2015-16 through 2024-25, the average number of authorized employee positions is projected to be 9.36 FTE. [Authorized City Employee Positions – Citywide (Table)] Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
Accountant/
Senior Accountant (A)
(“Accountant Series”)
(A) (A) (A) 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - Administrative Services
Director/City Treasurer 1.00 1.00 1.00 1.00 1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)
Assistant City Manager 1.00 - - - - - - - - -
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Community Services
Manager

0.50 (C) - - - - - - - - -
Conservation Administrator - - - - - - - - 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 0.47
(D) (D) (D) (D) (D) (D) (D)
PAGE 2.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Deputy City Clerk/
City Clerk (B)
(“City Clerk Series”)
- - - 0.53
(D) 1.00 1.00 1.00 1.00 1.00 1.00
Development Administrator - - - - - - - - 1.00 1.00
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)

0.44 (E) 2.00 2.00 2.00 2.54(F) 3.00 3.29(G) 4.00 1.00 1.00 Management Assistant 0.56
(E) - - - - - - - - -
Public Works Administrator - - - - - - - - 1.00 1.00
Senior Accountant 1.00 1.00 1.00 (A) (A) (A) (A) (A) (A) (A) Total FTE – full-time positions 8.50 8.00 8.00 8.00 8.54 9.00 9.29 9.00 9.00 9.00 Limited Part-time Employees [full-time equivalents (FTE)] Customer Service
Representative - 0.45 (H) - - - - - - - -
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)
- 0.45 0.45 0.45 0.45 0.23 - - - -
Receptionist - - - - - - - 1.25
(I)

1.25 (I)

1.25 (I)
Total FTE – part-time positions - 0.90 0.45 0.45 0.45 0.23 - 1.25 1.25 1.25 Total FTE – all positions 8.50 8.90 8.45 8.45 9.99 9.23 9.29 10.25 10.25 10.25 Year-over-year change 0.40 (0.45) - 1.54 (0.76) 0.06 0.96 - - (A) The Senior Accountant position wastransitioned to a dual-class position consisting of both Accountant and Senior Accountant classes beginning in Fiscal Year 2018-19. (B) The Administrative Services Director/City Treasurer position has been authorized as a fulltime, 1.00 FTE, but filled as a part-time, approximately 0.60 FTE, since January 2, 2020. (C) A Community Services Manager position was authorized from July 1, 2015-December 31, 2015 (0.50 FTE).
(D) The Deputy City Clerk position was transitioned to a dual-class position consisting of both Deputy City Clerk and City Clerk classes beginning on December 18, 2019. A Deputy City Clerk position was authorized from July 1, 2018-December 17, 2018 (0.47 FTE), and a Deputy City Clerk/City Clerk position was authorized beginning on December 18, 2018 (0.52 FTE), resulting in a net FTE of 1.00.
(E) A Management Analyst position was authorized from July 1, 2015-January 19, 2016 (0.56 FTE), and a Management Analyst/Senior Management Analyst position was authorized beginning on January 20, 2016 (0.44 FTE), resulting in a net FTE of 1.00. (F) 2.00 FTE Management Analyst/Senior Management Analyst positions were authorized from July 1, 2019-December 17, 2019. Beginning on December 18, 2019, an additional

1.00 position was authorized, resulting in a total net FTE of 2.54 for Fiscal Year 2019-20. (G) 3.00 FTE Management Analyst/Senior Management Analyst positions were authorized from July 1, 2021-March 15, 2022. Beginning on March 16, 2022, an additional 1.00 position was authorized, resulting in a total net FTE of 3.29 for Fiscal Year 2021-22. That additional position remained vacant through Fiscal Year 2022-23.
(H) A 0.45 FTE Customer Service Representative was authorized, but never filled. (I) Four Receptionist positions were authorized up to a total of 1.25 FTE.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-5 [Authorized City Employee Positions – Citywide (Graph)]

REPORTING RELATIONSHIPS
[Organizational Chart – Reporting Relationships]
0 2
4 6
8 10
12 Fiscal
Year
2015-16
Fiscal
Year
2016-17
Fiscal
Year
2017-18
Fiscal
Year
2018-19
Fiscal
Year
2019-20
Fiscal
Year
2020-21
Fiscal
Year
2021-22
Fiscal
Year
2022-23
Fiscal
Year
2023-24
Fiscal
Year
2024-25
Full-time Employees (FTE) Limited Part-time Employees (FTE) City Council
(elected
officials)
City Manager
Administrative
Services
Director/City
Treasurer
Accountant
Series
Accounting
Clerk
City Clerk
Series
Receptionists
(four positions;

1.25 FTE)
Conservation
Administrator
Development
Administrator
Public Works
Administrator
Management
Analyst Series
City Attorney
(contract
position)
PAGE 2.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN CITY MANAGER’S OFFICE
Christopher Macon, City Manager
The City Manager is appointed by the City Council to serve as the City’s chief executive officer responsible for overseeing the City’s daily operations and implementing the City Council’s direction and policy. All City employees are hired and work under the ultimate authority of the City Manager.

In addition to providing organizational oversight and development, the City Manager’s Office works closely with the City Attorney’s Office; facilitates public and inter-governmental relations; manages long-range planning and special projects; and, coordinates public safety services.

Due to the elimination of the full-time Assistant City Manager position in Fiscal Year 2016-17, the City Manager provides director-level management for both the Engineering & Infrastructure Services Department and the Planning & Environmental Services Department.

In the absence of separately appointed incumbents, the City Manager may also serve as City Clerk and City Treasurer. When serving as City Clerk, the City Manager provides director-level management of the City Clerk’s Office.

The City Manager serves as the Chief Executive Officer of the Laguna Woods Civic Support Fund.
[Authorized City Employee Positions – City Manager’s Office] Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Community Services
Manager

0.50 (A) - - - - - - - - -
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)
- - - - - - 0.29
(B)

1.00 (B) 1.00 1.00
Management Assistant 0.56
(C) - - - - - - - - -
Total FTE – full-time positions 2.06 1.00 1.00 1.00 1.00 1.00 1.29 2.00 2.00 2.00 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-7 Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Limited Part-time Employees [full-time equivalents (FTE)] Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)
- 0.45 0.45 0.45 0.45 0.23 - - - -
Total FTE – part-time positions - 0.45 0.45 0.45 0.45 0.23 - - - - Total FTE – all positions 2.06 1.45 1.45 1.45 1.45 1.23 1.29 2.00 2.00 2.00 Year-over-year change (0.61) - - - (0.22) 0.06 0.71 - - (A) A Community Services Manager position was authorized from July 1, 2015-December 31, 2015 (0.50 FTE).
(B) A Management Analyst/Senior Management Analyst position was authorized on March 16, 2022, but remained vacant through Fiscal Year 2022-23. (C) A Management Assistant position was authorized from July 1, 2015-January 19, 2016 (0.56 FTE).
[Organizational Chart – City Manager’s Office]
Personnel allocated to the City Manager’s Office are included in the General Government section of this budget.

CITY CLERK’S OFFICE
Yolie Trippy, CMC, City Clerk
The City Clerk is appointed by the City Manager to serve as the City’s local elections official and custodian of records. The City Clerk implements state laws pertaining to the City’s legislative and recordkeeping functions, including the Political Reform Act, the Public Records Act, and Ralph M. Brown Act.

The City Clerk’s Office also operates City Hall’s front counter, provides notary public and acknowledgement services, responds to public records requests, and manages the local government television channel.

City Manager
Management
Analyst Series
PAGE 2.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Since October 2022, notary public and acknowledgement services have been provided with assistance from personnel from other departments. All notary public and acknowledgement services are coordinated and supervised by the City Clerk’s Office.

The City Clerk serves as the Secretary of the Laguna Woods Civic Support Fund. [Authorized City Employee Positions – City Clerk’s Office] Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
Administrative Coordinator (A) (A) (A) (A) 1.00 1.00 1.00 - - - Deputy City Clerk/
City Clerk (B)
(“City Clerk Series”)
(A) (A) (A) (A) 1.00 1.00 1.00 1.00 1.00 1.00
Total FTE – full-time positions - - - - 2.00 2.00 2.00 1.00 1.00 1.00 Limited Part-time Employees [full-time equivalents (FTE)] - - (C) - - - - - - - -
Receptionist - - - - - - - 1.25
(D)

1.25 (D)

1.25 (D)
Total FTE – part-time positions - - - - - - - 1.25 1.25 1.25 Total FTE – all positions - - - - 2.00 2.00 2.00 2.25 2.25 2.25 Year-over-year change - - - - - - 0.25 - -
(A) Prior to Fiscal Year 2019-20, these positions were allocated to the Administrative Services Department.
(B) The Deputy City Clerk position was transitioned to a dual-class position consisting of both Deputy City Clerk and City Clerk classes beginning on December 18, 2019. (C) A Customer Service Representative position (0.45 FTE) was authorized, but never filled, in Fiscal Year 2016-17, when the City Clerk’s Office was allocated to the Administrative Services Department. The position was intended to support the functions of what is today the City’s Clerk Office.
(D) Four Receptionist positions were authorized up to a total, full-time equivalency of 1.25. [Organizational Chart – City Clerk’s Office]
City Clerk
Series
Receptionists
(four positions;

1.25 FTE)
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-9 Personnel allocated to the City Clerk’s Office, and notary public stipends paid to personnel from other departments who assist with providing notary public and acknowledgement services, are included in the General Government section of this budget.

ADMINISTRATIVE SERVICES DEPARTMENT
Liz Torres, Administrative Services Director/City Treasurer The Administrative Services Department is responsible for finance, accounting, purchasing, payroll, human resources, and information technology functions, as well as insurance and workers’ compensation programs.

The City Treasurer’s Office is part of the Administrative Services Department with investment-related responsibilities set forth in state law, the Laguna Woods Municipal Code, and City policy.

The City Treasurer serves as the Chief Financial Officer of the Laguna Woods Civic Support Fund.
[Authorized City Employee Positions – Administrative Services Department] Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
Accountant/
Senior Accountant (A)
(“Accountant Series”)

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 (B) (B) (B) (B) (B) (B) Administrative Services
Director/City Treasurer 1.00 1.00 1.00 1.00 1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)

1.00 (B)
Deputy City Clerk/
City Clerk (C)
(“City Clerk Series”)
- - - 0.53
(D) 1.00 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 0.47
(D) (B) (B) (B) (B) (B) (B)
Total FTE – full-time positions 5.00 5.00 5.00 5.00 3.00 3.00 3.00 3.00 3.00 3.00 Limited Part-time Employees [full-time equivalents (FTE)] Customer Service
Representative - 0.45 (E) - - - - - - - -
Total FTE – part-time positions - 0.45 - - - - - - - -
Total FTE – all positions 5.00 5.45 5.00 5.00 3.00 3.00 3.00 3.00 3.00 3.00 PAGE 2.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Year-over-year change 0.45 (0.45) - (2.00) - - - - - (A) The Senior Accountant position was transitioned to a dual-class position consisting of both Accountant and Senior Accountant classes beginning in Fiscal Year 2018-19. (B) Beginning in Fiscal Year 2019-20, these positions were reallocated to the newly separated City Clerk’s Office.
(C) The Administrative Services Director/City Treasurer position has been authorized as a fulltime, 1.00 FTE, but filled as a part-time, approximately 0.60 FTE, since January 2, 2020. (D) The Deputy City Clerk position was transitioned to a dual-class position consisting of both Deputy City Clerk and City Clerk classes beginning on December 18, 2019. A Deputy City Clerk position was authorized from July 1, 2018-December 17, 2018 (0.47 FTE), and a Deputy City Clerk/City Clerk position was authorized beginning on December 18, 2018 (0.52 FTE), resulting in a net FTE of 1.00.
(E) The Customer Service Representative position was authorized, but never filled. The position was intended to support the functions of what is today the City Clerk’s Office. [Organizational Chart – Administrative Services Department] Personnel allocated to the Administrative Services Department are included in the Administrative Services Department section of this budget.

ENGINEERING & INFRASTRUCTURE SERVICES DEPARTMENT
The Engineering & Infrastructure Services Department is responsible for the operation, maintenance, construction, and improvement of public property.

In addition to City Hall, the Public Library Building, and the City’s three public parks, the Engineering & Infrastructure Services Department’s purview includes public streets, sidewalks, traffic signals, street lights, transit shelters, drainage systems, and landscaping.

Administrative
Services
Director/City
Treasurer
Accountant
Series
Accounting
Clerk
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-11 [Authorized City Employee Positions –
Engineering & Infrastructure Services Department]
Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
Assistant City Manager 0.25 - - - - - - - - -
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - -
Public Works Administrator - - - - - - - - 1.00 1.00
Total FTE – full-time positions 1.25 1.00 1.00 1.00 1.00 1.00 1.0 1.00 1.00 1.00 Limited Part-time Employees [full-time equivalents (FTE)] - - - - - - - - - - -
Total FTE – part-time positions - - - - - - - - - -
Total FTE – all positions 1.25 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Year-over-year change (0.25) - - - - - - - -
[Organizational Chart –
Engineering & Infrastructure Services Department]
Due to the elimination of the full-time Assistant City Manager position in Fiscal Year 2016-17, the City Manager provides director-level management for the Engineering & Infrastructure Services Department. The City Manager is included in the General Government section of this budget.

Personnel allocated to the Engineering & Infrastructure Services Department are included in the Engineering & Infrastructure Services Department section of this budget.

PLANNING & ENVIRONMENTAL SERVICES DEPARTMENT
The Planning & Environmental Services Department is responsible for functions City Manager
Public Works
Administrator
PAGE 2.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN related to private construction and the built environment, including planning, building, economic development, and code enforcement, as well as resource conservation, water quality (stormwater), and waste and recycling. [Authorized City Employee Positions –
Planning & Environmental Services Department]
Position Number Authorized
Fiscal
Year
2015-
16 Fiscal
Year
2016-
17 Fiscal
Year
2017-
18 Fiscal
Year
2018-
19 Fiscal
Year
2019-
20 Fiscal
Year
2020-
21 Fiscal
Year
2021-
22 Fiscal
Year
2022-
23 Fiscal
Year
2023-
24 Fiscal
Year
2024-
25 Full-time Employees [full-time equivalents (FTE)]
Assistant City Manager 0.75 - - - - - - - - -
Conservation Administrator - - - - - - - - 1.00 1.00
Development Administrator - - - - - - - - 1.00 1.00
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)
- 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - -
Total FTE – full-time positions 0.75 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Limited Part-time Employees [full-time equivalents (FTE)] - - - - - - - - - - -
Total FTE – part-time positions - - - - - - - - - -
Total FTE – all positions 0.75 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Year-over-year change 1.25 - - - - - - - -
[Organizational Chart –
Planning & Environmental Services Department]
Due to the elimination of the full-time Assistant City Manager position in Fiscal Year 2016-17, the City Manager provides director-level management for the Planning & Environmental Services Department. The City Manager is included in the General Government section of this budget.

Personnel allocated to the Planning & Environmental Services Department are included in the Planning & Environmental Services Department section of this budget.

City Manager
Conservation
Administrator
Development
Administrator
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 2.0-13

PUBLIC SAFETY SERVICES DEPARTMENT
The Public Safety Services Department includes law enforcement and animal control and shelter services, for which the City contracts with the Orange County Sheriff’s Department and City of Laguna Beach, respectively. Other public safety agreements and emergency management functions are also included in the Public Safety Services Department, as are liaison activities with the Orange County Fire Authority (a joint powers authority of which the City is a member) and County of Orange-contracted ambulance services.

The City Manager’s Office is principally responsible for coordinating public safety services. Personnel allocated to the City Manager’s Office are included in the General Government section of this budget.

FUTURE OUTLOOK FOR CITY EMPLOYEE POSITIONS
Building Services
During Fiscal Years 2023-25 (prior to the fourth quarter of Fiscal Year 2024-25), the City anticipates conducting an analysis of the manner in which building services are provided. At present, building services are principally provided by contract service providers under agreements managed by the Planning & Environmental Services Department. Those agreements are currently set to end no later than June 30, 2025. While the City may ultimately pursue a new competitive procurement process to identify contract service providers for terms beginning after the end of the current agreements, the City anticipates first analyzing the efficiency, effectiveness, and economy (including potential effects on building services fees paid by residents and other private parties) of transitioning all or a portion of building services to new employee positions.

Code Enforcement Services
During Fiscal Years 2023-25 (prior to the fourth quarter of Fiscal Year 2024-25), the City also anticipates conducting an analysis of the manner in which code enforcement services are provided. At present, code enforcement services are principally provided by contract service providers under agreements managed by the Planning & Environmental Services Department. The primary code enforcement services agreement is currently set to end no later than July 31, 2023. A competitive procurement process is underway to identify a primary contract service provider for a period ending no later than June 30, 2025. While the City may ultimately pursue a new competitive procurement PAGE 2.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN process to identify contract service providers for terms beginning after the end of current and prospective agreements, the City anticipates first analyzing the efficiency, effectiveness, and economy of transitioning all or a portion of code enforcement services to new employee positions.

Additional factors contributing to the anticipated analysis of the manner in which code enforcement services are provided include:
• Code enforcement needs have grown over time and are closely related to building services as a large portion of code enforcement cases are opened due to unpermitted construction and issues of building safety. • The 2021-2029 General Plan Housing Element includes Program H-2.3.1, which requires the formalization of a proactive code enforcement program that focuses on housing-related rehabilitation needs, results in repairs, and seeks to mitigate potential cost, displacement, and relocation impacts on residents. The implementation of Program H-2.3.1 is scheduled to occur in Calendar Year 2025 and may affect the manner in which code enforcement services are provided thereafter. • If the City Council elects to permit cannabis businesses, staff anticipates that additional code enforcement services will be necessary to assist with the administration of applicable Laguna Woods Municipal Code requirements and the collection of business tax proceeds.

CITY BUDGET

PRACTICES

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

3.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 3.0-1

3.0. CITY BUDGET PRACTICES
This chapter reviews financial and accounting practices used in the development of this budget and work plan.

INTRODUCTION
In addition to outlining a scope of work for the City to undertake during the fiscal years spanning July 1, 2023 through June 30, 2025, this budget and work plan serves as a financial plan for the City’s operations. To that end, chapters

3.0, 4.0, 5.0, and 6.0 translate the scope of work that is described in chapters

7.0 and 8.0 into revenue estimates and expenditure appropriations.

TWO-YEAR BUDGETING AND WORK PLANNING
Beginning with the adoption of the Fiscal Years 2017-19 Budget & Work Plan, the City transitioned from single year to two-year budgets and work plans. That transition was undertaken with the goals of providing longer-term financial forecasts, greater certainty regarding the sustainability of the City’s operations, and heightened strategic vision.

BUDGET AND WORK PLAN DEVELOPMENT PROCESS
The City Council adopts a budget and work plan for the upcoming two fiscal years, no later than June 30 of odd-numbered years. Fiscal years begin every July 1 and end 12 months later on the following June 30.

The process of developing the City’s budget and work plan is continuous and iterative in nature with City personnel working throughout each fiscal year, and particularly between the months of January and June, to prepare revenue estimates, expenditure projections, and draft documents that are responsive to the City Council’s direction. Budget and work plan development is jointly managed by the City Manager’s Office (City Manager) and the Administrative Services Department (Administrative Services Director/City Treasurer).

In the first year of each two-year budget and work plan, development focuses on updating revenue estimates and expenditure projections, as well as refining the budget figures adopted for the second year of the same two-year budget and work plan. In June, the City Council adopts a Gann Limit for the second PAGE 3.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN year of the same two-year budget and work plan, as well as updates of the budgetary reserve levels and 11-year capital improvement program. The City Council may also be asked to modify adopted budgets and work plans to reflect changes in the economy, priorities, and/or needs.

In the second year of each two-year budget and work plan, development is focused on updating revenue estimates and expenditure projections for that fiscal year, as well as preparing a draft budget and work plan for the next twoyear budget and work plan cycle.

The Fiscal Years 2023-25 Budget & Work Plan development process included a total of six open and publicly noticed City Council meetings, each with an opportunity for public input. Several chapters of the draft budget and work plan were released for review and comment in advance of the publication of the complete draft document. Meetings and releases occurred as follows:
• Wednesday, March 22, 2023 – kick-off, discussion and development ---------------------------------------------------------------------------------------------------------------- • Wednesday, April 19, 2023 – discussion and development ---------------------------------------------------------------------------------------------------------------- Thursday, May 25, 2023 – public release of draft budget and work plan chapters 1 (City Background) and 2 (City Organization)
• Wednesday, May 31, 2023 – discussion and development
---------------------------------------------------------------------------------------------------------------- Friday, June 9, 2023 – public release of draft budget and work plan Chapter 7 (City Work Plan)
• Wednesday, June 14, 2023 – discussion and development ---------------------------------------------------------------------------------------------------------------- • Wednesday, June 21, 2023 – discussion and development ---------------------------------------------------------------------------------------------------------------- Saturday, June 24, 2023 – public release of final draft budget and work plan • Wednesday, June 28, 2023 – discussion and adoption

CONTINUAL BUDGET AND WORK PLAN IMPROVEMENT PROCESS
The City is committed to continually improving the transparency and manner in which information is presented in its budgets and work plans. Best practices and other guidance from the California Society of Municipal Finance Officers CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 3.0-3 (“CSMFO”) and the Government Finance Officers Association (“GFOA”) is used as a foundation for both near- and long-term improvement efforts.

In addition to internal utility, public comments, and City Council feedback, the effectiveness of budget and work plan improvements can be assessed by evaluations conducted by CSMFO and GFOA. While the results of evaluations are expressed in the form of “awards,” evaluations are important, not as accolades, but as benchmarks of progress made in improving budgets and work plans through the incorporation of generally accepted best practices.

The Fiscal Years 2021-23 operating budget was submitted to CSMFO for evaluation. Following two independent, third-party reviews, the City earned CSMFO’s Operating Budget Meritorious Award.
[CSMFO Operating Budget Meritorious Award for Fiscal Years 2021-23]

BUDGET POLICIES
City of Laguna Woods Administrative Policy 2.9 (see Appendix A) provides a framework for the development of the City’s budget, with an emphasis on PAGE 3.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN balance, transparency, fiscal responsibility, and long-term planning. The policy establishes numerous prudent and responsible standards related to budget development and implementation, including regular public reporting in the interest of financial transparency and accountability.

After the City Council adopts the budget, authorized appropriations become effective on July 1 of the applicable fiscal year and establish legal spending limits for City programs, projects, and services. The City Council may amend the adopted budget at a public meeting at any time during the fiscal year.

The City Council adopts budgets at the fund level with the City Manager having the authority to make adjustments within and between departments in the same fund, provided that there are no increases in fund budgets. While the City Manager is authorized to decrease fund-level budget appropriations as a method of fiscal control, City Council action is required to increase fundlevel budget appropriations, regardless of the amount.

STATUS OF BUDGETARY RESERVES
Recognizing that reserves are a key component of fiscal responsibility and financial resilience, Administrative Policy 2.9 provides guidance for the City to ensure the adequacy of its available financial resources to address periodic, unanticipated, and emergency needs. In addition to local fiscal needs, the establishment and maintenance of reserves also includes the consideration of best practices established by various authoritative agencies.

The overall target for assigned reserves is established in an amount equal to 50% of the adopted General Fund revenue budget at the beginning of each fiscal year (July 1), less any one-time revenues and non-operating revenues.

The overall target amount is used to fund three assigned reserves:
• Paid Leave Contingency Reserve – The Paid Leave Contingency Reserve compensates for payments required to comply with the City’s paid leave policies and obligations, when such amounts exceed adopted budgets. • Self-Insurance Contingency Reserve – The Self-Insurance Contingency Reserve compensates for liability and workers’ compensation claim settlements not covered by insurance policies.
• General Contingency Reserve – The General Contingency Reserve compensates for economic uncertainty, operating contingencies, and emergencies caused by calamitous events.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 3.0-5 [Assigned Reserves Funding Levels – Fiscal Year 2023-24] Fiscal Year 2023-24 General Fund Revenue Budget,
less one-time and non-operating revenues $7,200,600
x .50
Overall Target for Assigned Reserves $3,600,300
Paid Leave Contingency Reserve1 $120,046
Self-Insurance Contingency Reserve $50,000
General Contingency Reserve $3,430,254
Total Assigned Reserves $3,600,300
[Assigned Reserves Funding Levels – Fiscal Year 2024-25*] Fiscal Year 2024-25 General Fund Revenue Budget,
less one-time and non-operating revenues $7,368,400
x .50
Overall Target for Assigned Reserves $3,684,200
Paid Leave Contingency Reserve1 $120,046
Self-Insurance Contingency Reserve $50,000
General Contingency Reserve $3,514,154
Total Assigned Reserves $3,684,200
* If the adopted General Fund revenue budget changes prior to the beginning of Fiscal Year 2024-25, the overall target and funding levels for assigned reserves will be modified in accordance with Administrative Policy 2.9.

In addition to assigned reserves, unassigned General Fund balance (General Fund monies that are spendable and not classified as restricted, committed, or assigned for specific purposes) is available for any governmental purpose and can be appropriated by the City Council at a public meeting. Use of unassigned General Fund balance is generally limited to one-time projects, capital improvement projects, the payment of long-term liabilities for periods beyond the current fiscal year, and emergency expenditures. 1 The Paid Leave Contingency Reserve has an annual target equal to projected accrued paid leave balances at the end of each fiscal year (June 30). The funding level shown in this budget and work plan is an estimate that will be finalized after fiscal-year-end calculations are available.

PAGE 3.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

BASIS OF BUDGETING AND ACCOUNTING
This budget and the underlying accounting are prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) on a “modified accrual” basis. The California Department of Finance’s Finance Glossary of Accounting and Budgeting Terms (2017) defines “modified accrual” as:
“The basis of accounting in which revenues are recognized if the underlying transaction has occurred as of the last day of the fiscal year and the amount is measurable and available to finance expenditures of the current period (i.e., the actual collection will occur either during the current period, or after the end of the current period, to be used to pay current year-end liabilities). Expenditures are recognized when the obligations are created, except for amounts payable from future fiscal year appropriations.”
The City’s accounting system is organized by fund. Each fund is a separate accounting entity with a self-balanced set of accounts that record assets, liabilities, fund equity, revenues, and expenditures. Funds are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

FUND TYPES
Government agencies classify funds as either governmental (accounting for typical government operations), proprietary (accounting for activities that are financed and operated in a manner similar to private enterprises, where the cost of providing services is recovered from user charges), or fiduciary (used when acting as a trustee or agent for resources belonging to other parties).

The City maintains the following governmental fund types:
• General Fund – The General Fund is the City’s primary operating fund and is used to account for the proceeds of revenue sources that are not legally restricted or committed to expenditures for specified purposes. • Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of revenue sources that are legally restricted or committed to expenditures for specified purposes [e.g., allocations from statewide fuel taxes and Orange County’s Measure M2 (OC Go), as well as grant awards from external sources and restricted donations]. The City also accounts for the Laguna Woods Civic Support Fund, a nonprofit public CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 3.0-7 benefit corporation, as a Special Revenue Fund for financial reporting purposes, because it meets the criteria of a “component unit”2 as that term is defined by the Governmental Accounting Standards Board. • Capital Projects Fund – The Capital Projects Fund is used to account for transfers from the unassigned General Fund balance that are reserved for major capital improvement purposes. The Capital Projects Fund is a separate fund for budgetary purposes, but is combined with the General Fund for reporting in the Annual Comprehensive Financial Report.

The City has no proprietary or fiduciary funds, although the City does maintain two Internal Revenue Code Section 115 trust funds to prefund (1) employer contributions to California Public Employees’ Retirement System (“CalPERS”) pension plans and (2) other post-employment benefits liability incurred as a result of state-mandated retiree medical obligations. Both Internal Revenue Code Section 115 trust funds are administered by CalPERS.

ANNUAL APPROPRIATIONS LIMIT (“GANN LIMIT”)
Proposition 4 (“Limitation of Government Appropriations”), commonly referred to as the “Gann Initiative,” was approved by California voters on November 6, 1979. The Gann Initiative added Article XIIIB to the California State Constitution, establishing a limit on the amount of tax proceeds that state and local governments can appropriate on an annual basis (“Gann Limit”). Gann Limits vary amongst agencies and are either based on the amount of tax revenue that was authorized to be spent in Fiscal Year 1978-79 or, in the case of the City of Laguna Woods and other local governments that incorporated after Fiscal Year 1978-79, on an amount established by voters. Gann Limits are modified, annually, according to a methodology established by Proposition 111 (“Traffic Congestion Relief and Spending Limitation Act Of 1990”).

In the event that the City’s receipt of tax proceeds exceeded a Gann Limit, Article XIIB of the California State Constitution would allow the City to “carry those excess funds into the subsequent year.” At the conclusion of the subsequent year, the City would be required to either return remaining excess funds to taxpayers or gain voter approval to “override” the Gann Limit.

The City’s Gann Limit is adopted by the City Council by resolution each year 2 Government Accounting Standards Board Statement No. 61 (November 2010), Paragraph 20, defines a “component unit” as a legally separate organization for which the City Council is financially accountable or other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City’s financial statements to be misleading.

PAGE 3.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN (see Resolution No. 23-XX included with this budget as Appendix D). The Gann Limit for Fiscal Year 2023-24 is $13,152,426 and was calculated as follows:
[Gann Limit Calculation – Fiscal Year 2023-24]
Fiscal Year 2022-23 Gann Limit $12,651,025
Population Change (County of Orange)3 x 0.9954
Cost of Living Change (Per Capita Personal Income)3 x 1.0444 Fiscal Year 2023-24 Gann Limit $13,152,426
Fiscal Year 2023-24 Appropriations
Subject to the Gann Limit $5,015,822
Fiscal Year 2023-24 Gann Limit over Appropriations $8,136,604 The Gann Limit for Fiscal Year 2024-25 is expected to be adopted by the City Council in June 2024, once the necessary information on population and cost of living changes for Fiscal Year 2023-24 becomes available.

As in prior fiscal years, the City does not anticipate receiving or appropriating tax proceeds in excess of the Gann Limit during fiscal years 2023-24 or 2024-25.

As such, the Gann Limit is not expected to impact the City’s operations.

DEBT SERVICE OBLIGATIONS
The California Department of Finance’s Finance Glossary of Accounting and Budgeting Terms (2017), defines “debt service” as:
“The amount of money required to pay interest on outstanding bonds and the principal of maturing bonds.”
The City has never issued bonds. Accordingly, this budget and work plan does not include any debt service obligations.
3 State of California, Department of Finance, Price and Population Information. May 2023. Factors are rounded to four decimal places for presentation purposes.

CITY

BUDGET DETAIL,

ALL FUNDS

SUMMARIES

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

4.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 4.0-1

4.0. CITY BUDGET DETAIL,

ALL FUNDS SUMMARIES
This chapter summarizes revenues and expenditures, including interfund transfers, for all funds included in this budget.

INTRODUCTION
This budget accounts for financial activity using the governmental funds listed below. Additional information on fund types and individual funds, including revenue and expenditure detail, is included in chapters 5.0 and 6.0. [All Funds Fund Structure – Fiscal Years 2023-25]
General Fund
Special Revenue Funds
•Fuel Tax
•Road Maintenance & Rehabilitation Program
•Measure M2 (OC Go)
•Service Authority for Abandoned Vehicles
•Supplemental Law Enforcement Services
•Mobile Source Reduction
•PEG/Cable Television
•Senior Mobility
•Community Development Block Grant (CDBG)
•Federal Grants
•State of California Grants
•Miscellanous Special Revenue
•Laguna Woods Civic Support Fund
Capital Projects Fund
PAGE 4.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.
7/1/2023 6/30/2024
Estimated Projected
Opening Changes Net Change Ending
Fund Budgeted Budgeted Inter-Fund to in Fund Fund
Balance Revenues Expenditures Transfers Reserves Balance Balance

GENERAL FUND GROUP
General Fund
General Fund - Unassigned 7,227,151 7,200,600 7,081,829 (608,250) (121,016) (610,495) 6,616,656 Nonspendable:

Prepaids 15,597 - - - - - 15,597
Restricted for:

Strong Motion Instrumentation Program (SMIP) 2,267 - - - - - 2,267 Senate Bill 1473 (2008) 1,043 - - - - - 1,043
Assigned for:

Paid Leave Contingency Reserve 120,046 - - - - - 120,046 Self Insurance Contingency Reserve 50,000 - - - - - 50,000 General Fund Contingency Reserve 3,309,239 - - - 121,016 121,016 3,430,254 Total General Fund 10,725,342 7,200,600 7,081,829 (608,250) - (489,479) 10,235,863 Capital Projects Fund
Capital Projects 372,502 - 608,250 608,250 - - 372,502
Total Capital Projects Fund 372,502 - 608,250 608,250 - - 372,502 TOTAL GENERAL FUND GROUP 11,097,844 7,200,600 7,690,079 - - (489,479) 10,608,365 Special Revenue Funds
Fuel Tax 452,536 492,800 395,000 - - 97,800 550,336
Road Maintenance & Rehabilitation Program 623,202 435,300 325,821 - - 109,479 732,681 Measure M2 (OC Go) 222,518 336,000 285,700 - - 50,300 272,818 Service Authority for Abandoned Vehicles 38,630 - - - - - 38,630 Supplemental Law Enforcement Services 21,526 167,800 176,100 - - (8,300) 13,226 Mobile Source Reduction 175,166 72,000 - - - 72,000 247,166 PEG/Cable Television 57,183 18,400 15,000 - - 3,400 60,583 Senior Mobility 435,171 140,700 207,000 - - (66,300) 368,871 Community Development Block Grant (CDBG) (35,258) 500,000 150,000 - - 350,000 314,742 Federal Grants - 1,618,278 719,145 - - 899,133 899,133
State of California Grants (85,490) 239,800 - - - 239,800 154,310 Miscellaneous Special Revenue - - - - - - -
Laguna Woods Civic Support Fund 50,294 - 48,810 - - (48,810) 1,484 Total Special Revenue Funds 1,955,478 4,021,078 2,322,576 - - 1,698,502 3,653,980 CUMULATIVE TOTAL $ 13,053,322 $ 11,221,678 $ 10,012,655 $ - $ - $ 1,209,023 $ 14,262,345

CITY OF LAGUNA WOODS
Summary by Fund, All Funds - Fiscal Year 2023-24
Fiscal Years 2023-25 Budget & Work Plan
PAGE 4.0-3
PAGE 4.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.
7/1/2024 6/30/2025
Estimated Projected
Opening Changes Net Change Ending
Fund Budgeted Budgeted Inter-Fund to in Fund Fund
Balance Revenues Expenditures Transfers Reserves Balance Balance

GENERAL FUND GROUP
General Fund
General Fund - Unassigned 6,616,656 7,368,400 7,287,511 - (83,900) (3,011) 6,613,645 Nonspendable:

Prepaids 15,597 - - - - - 15,597
Restricted for:

Strong Motion Instrumentation Program (SMIP) 2,267 - - - - - 2,267 Senate Bill 1473 (2008) 1,043 - - - - - 1,043
Assigned for:

Paid Leave Contingency Reserve 120,046 - - - - - 120,046 Self Insurance Contingency Reserve 50,000 - - - - - 50,000 General Fund Contingency Reserve 3,430,254 - - - 83,900 83,900 3,514,154 Total General Fund 10,235,863 7,368,400 7,287,511 - - 80,889 10,316,752 Capital Projects Fund
Capital Projects 372,502 - - - - - 372,502
Total Capital Projects Fund 372,502 - - - - - 372,502
TOTAL GENERAL FUND GROUP 10,608,365 7,368,400 7,287,511 - - 80,889 10,689,254 Special Revenue Funds
Fuel Tax 550,336 503,700 425,000 - - 78,700 629,036
Road Maintenance & Rehabilitation Program 732,681 465,600 195,795 - - 269,805 1,002,486 Measure M2 (OC Go) 272,818 348,600 290,700 - - 57,900 330,718 Service Authority for Abandoned Vehicles 38,630 - - - - - 38,630 Supplemental Law Enforcement Services 13,226 169,600 176,100 - - (6,500) 6,726 Mobile Source Reduction 247,166 22,000 - - - 22,000 269,166 PEG/Cable Television 60,583 18,800 15,000 - - 3,800 64,383 Senior Mobility 368,871 145,700 227,000 - - (81,300) 287,571 Community Development Block Grant (CDBG) 314,742 150,000 150,000 - - - 314,742 Federal Grants 899,133 782,869 782,869 - - - 899,133
State of California Grants 154,310 - - - - - 154,310
Miscellaneous Special Revenue - - - - - - -
Laguna Woods Civic Support Fund 1,484 - 300 - - (300) 1,184 Total Special Revenue Funds 3,653,980 2,606,869 2,262,764 - - 344,105 3,998,085 CUMULATIVE TOTAL $ 14,262,345 $ 9,975,269 $ 9,550,275 $ - $ - $ 424,994 $ 14,687,339

CITY OF LAGUNA WOODS
Summary by Fund, All Funds - Fiscal Year 2024-25
Fiscal Years 2023-25 Budget & Work Plan
PAGE 4.0-5
PAGE 4.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
% Change % Change
From From
Actual Actual Actual Actual Actual Actual Amended 2022-23 2023-24 Received Received Received Received Received Received Budget Projection Budget Projection Budget Budget

GENERAL FUND GROUP
General Fund
Property Tax 2,311,196 2,459,239 2,625,423 2,767,653 3,057,124 3,047,329 3,210,800 3,166,700 3,297,700 4.1% 3,405,200 3.3% Property Transfer Tax 179,988 114,180 89,740 85,478 116,657 139,357 89,500 99,100 112,000 13.0% 114,900 2.6% Sales Tax 888,144 914,550 901,697 957,549 1,010,418 1,156,470 1,058,400 1,216,000 1,196,000 -1.6% 1,233,000 3.1% Franchise Fees 748,947 672,266 701,647 699,250 667,091 675,108 678,900 618,000 616,800 -0.2% 614,100 -0.4% Transient Occupancy Tax 487,391 484,470 483,729 349,660 254,371 465,867 343,600 581,000 604,000 4.0% 620,000 2.6% Development Processing Fees 694,316 647,008 759,262 671,039 682,913 815,005 713,300 791,200 814,400 2.9% 827,400 1.6% Interest 61,948 111,739 183,014 189,379 100,503 83,686 87,000 200,100 352,000 75.9% 340,000 -3.4% Miscellaneous
Regular 186,300 251,416 170,023 254,585 188,198 193,651 231,000 286,469 207,700 -27.5% 213,800 2.9% One-Time Rule 20A Transfer - - 326,471 19,227 30,747 - - - - - TOTAL GENERAL FUND (ALL REVENUE) 5,558,230 5,654,868 6,241,006 5,993,820 6,108,022 6,576,473 6,412,500 6,958,569 7,200,600 3.5% 7,368,400 2.3% Less: One-Time Rule 20A Transfer - - (326,471) (19,227) (30,747) - - - - - TOTAL GENERAL FUND (ONGOING REVENUE) 5,558,230 5,654,868 5,914,535 5,974,593 6,077,275 6,576,473 6,412,500 6,958,569 7,200,600 3.5% 7,368,400 2.3% Capital Projects Fund
Intergovernmental - 56,143 32,361 7,993 - - - - - -
Interest 617 133 10,943 8,046 7,244 6,391 - 14,000 - -100.0% - TOTAL CAPITAL PROJECTS FUND 617 56,276 43,304 16,039 7,244 6,391 - 14,000 - -100.0% - TOTAL GENERAL FUND GROUP (ALL REVENUE) 5,558,847 5,711,144 6,284,310 6,009,859 6,115,266 6,582,864 6,412,500 6,972,569 7,200,600 3.3% 7,368,400 2.3% 2022-23

CITY OF LAGUNA WOODS
Revenue Summary - All Funds
2023-24 2024-25
Fiscal Years 2023-25 Budget & Work Plan
PAGE 4.0-7
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
% Change % Change
From From
Actual Actual Actual Actual Actual Actual Amended 2022-23 2023-24 Received Received Received Received Received Received Budget Projection Budget Projection Budget Budget 2022-23

CITY OF LAGUNA WOODS
Revenue Summary - All Funds
2023-24 2024-25
Fiscal Years 2023-25 Budget & Work Plan

SPECIAL REVENUE FUNDS
Fuel Tax 324,388 361,613 360,886 395,192 366,878 397,090 407,319 452,100 492,800 9.0% 503,700 2.2% Traffic Mitigation Fees 2,160 Fund Closed
Road Maintenance & Rehabilitation Program - 95,622 281,445 292,739 302,367 334,676 322,469 387,400 435,300 12.4% 465,600 7.0% Measure M2 (OC Go) 205,920 863,653 384,458 232,616 299,194 277,705 218,800 320,600 336,000 4.8% 348,600 3.8% Coastal Area Road Improvement and Traffic Signals (CARITS) 1,030 1,683 5,081 5,413 2,798 476 Fund Closed in Fiscal Year 2021-22 Service Authority for Abandoned Vehicles 241 434 751 782 404 293 - 600 - -100.0% - 0.0% Supplemental Law Enforcement Services 129,595 140,133 149,327 156,806 157,177 161,589 171,000 165,800 167,800 1.2% 169,600 1.1% Mobile Source Reduction 21,528 22,524 24,977 19,632 28,601 16,936 72,000 26,100 72,000 175.9% 22,000 -69.4% Mobile Source Reduction - Local Government Partnership - - - - Fund Closed Beverage Container Recycling 5,164 7 - Fund Closed
Used Oil/Oil Payment Program 5,151 61 106 111 46 Fund Closed in Fiscal Year 2020-21 Energy Efficiency Conservation & CalRecycle Surplus 149 Fund Closed PEG/Cable Television 13,794 14,173 15,333 15,419 14,546 13,992 14,700 18,400 18,400 0.0% 18,800 2.2% Senior Mobility 245,462 242,031 211,592 167,420 147,104 164,600 133,800 144,000 140,700 -2.3% 145,700 3.6% Community Development Block Grant (CDBG) 125,847 - 231,789 145,699 177,726 349,546 150,000 - 500,000 150,000 -70.0% Proposition 68 (2018) Per Capita - - - - Fund Closed
Federal Grants - - - 30,985 318,101 675,132 1,895,828 1,390,510 1,618,278 16.4% 782,869 -51.6% State of California Grants - - - 1,453 3,652 502,332 193,952 163,500 239,800 46.7% -100.0% Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 - - - - Laguna Woods Civic Support Fund 1 151 14,073 207 1,773 47,876 20,015 1,202 - -100.0% - 0.0% TOTAL SPECIAL REVENUE FUNDS 1,080,430 1,742,085 1,679,818 1,464,474 1,820,367 2,942,243 3,599,883 3,070,212 4,021,078 31.0% 2,606,869 -35.2% TOTAL ALL FUNDS (ALL REVENUE) 6,639,277 7,453,229 7,964,128 7,474,333 7,935,633 9,525,107 10,012,383 10,042,781 11,221,678 11.7% 9,975,269 -11.1% PAGE 4.0-8
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 % Change % Change
From From
Actual Actual Actual Actual Actual Actual 2022-23 2023-24 For Year For Year For Year For Year For Year For Year Projection Budget Projection Budget Budget

GENERAL FUND GROUP
General Fund
City Council 19,072 16,925 18,586 15,764 14,856 15,506 18,559 19,007 2.4% 19,157 0.8% General Government 1,161,317 583,059 770,352 912,885 821,879 962,307 890,738 1,113,993 25.1% 1,177,789 5.7% Administrative Services 680,220 634,055 673,797 405,810 435,327 431,980 453,037 515,576 13.8% 532,395 3.3% Community Services 3,426 794 - - - - - - -
Engineering & Infrastructure Services 228,898 261,451 1,159,237 333,119 307,820 326,020 292,058 365,224 25.1% 382,855 4.8% Planning & Environmental Services 942,424 961,253 1,082,897 992,748 1,185,731 1,349,811 1,430,668 1,769,821 23.7% 1,781,766 0.7% Public Safety Services 2,567,582 2,496,393 2,718,495 2,754,601 2,857,749 2,953,471 3,006,424 3,273,208 8.9% 3,393,549 3.7% Information Technology & Cyber Security Account - - - 130,000 45,000 20,640 4,359 25,000 473.5% - -100.0% TOTAL GENERAL FUND 5,602,939 4,953,930 6,423,364 5,544,927 5,668,362 6,059,735 6,095,843 7,081,829 16.2% 7,287,511 2.9% Capital Projects Fund
Capital Projects 49,106 319,378 319,378 327,534 252,316 164,043 592,547 608,250 2.7% - -100.0% TOTAL CAPITAL PROJECTS FUND 49,106 319,378 319,378 327,534 252,316 164,043 592,547 608,250 2.7% - -100.0% TOTAL GENERAL FUND GROUP 5,652,045 5,273,308 6,742,742 5,872,461 5,920,678 6,223,778 6,688,390 7,690,079 15.0% 7,287,511 -5.2%

SPECIAL REVENUE FUNDS
Fuel Tax 379,335 716,966 336,880 635,245 412,524 378,366 329,236 395,000 20.0% 425,000 7.6% Traffic Mitigation Fees - Fund Closed
Road Maintenance & Rehabilitation Program - 50,000 215,100 154,245 218,289 174,787 258,626 325,821 26.0% 195,795 -39.9% Measure M2 (OC Go) 179,886 820,315 247,006 238,705 221,174 245,022 241,128 285,700 18.5% 290,700 1.8% Coastal Area Road Improvement and Traffic Signals (CARITS) - 53,021 - - - 261,786 Fund Closed in Fiscal Year 2021-22 Service Authority for Abandoned Vehicles - - - - - - - - 0.0% - 0.0% Supplemental Law Enforcement Services 100,000 171,707 153,500 154,100 158,100 158,100 158,100 176,100 11.4% 176,100 0.0% Mobile Source Reduction - - - 6,866 290 - 36,178 - -100.0% - 0.0% Mobile Source Reduction - Local Government Partnership - - - - Fund Closed

CITY OF LAGUNA WOODS
Expenditures Summary - All Funds
2023-24 2024-25
Fiscal Years 2023-25 Budget & Work Plan
PAGE 4.0-9
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 % Change % Change
From From
Actual Actual Actual Actual Actual Actual 2022-23 2023-24 For Year For Year For Year For Year For Year For Year Projection Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Summary - All Funds
2023-24 2024-25
Fiscal Years 2023-25 Budget & Work Plan
Beverage Container Recycling 6,449 2,109 - Fund Closed
Used Oil/Oil Payment Program - - - - 5,326 Fund Closed in Fiscal Year 2020-21 Energy Efficiency Conservation & CalRecycle Surplus - Fund Closed PEG/Cable Television 293 - 313 - 104,668 - - 15,000 100.0% 15,000 0.0% Senior Mobility 307,664 263,510 172,125 89,405 67,711 37,880 25,945 207,000 697.8% 227,000 9.7% Community Development Block Grant (CDBG) 116,797 16,341 215,448 145,699 177,726 349,546 35,258 150,000 325.4% 150,000 0.0% Proposition 68 (2018) Per Capita - - - - Fund Closed
Federal Grants - - - 30,985 304,716 675,132 1,390,510 719,145 -48.3% 782,869 8.9% State of California Grants - - - - 88,179 584,195 65,823 - -100.0% - 0.0% Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 - - 0.0% - 0.0% Laguna Woods Civic Support Fund 1,299 1,080 242 9,566 3,579 334 3,889 48,810 1155.1% 300 -99.4% TOTAL SPECIAL REVENUE FUNDS 1,091,723 2,095,049 1,340,614 1,464,816 1,762,282 2,865,148 2,544,693 2,322,576 -8.7% 2,262,764 -2.6% TOTAL ALL FUNDS 6,743,768 7,368,357 8,083,356 7,337,277 7,682,960 9,088,926 9,233,083 10,012,655 8.4% 9,550,275 -4.6% PAGE 4.0-10
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year Projection Budget Budget

TRANSFERS OUT
General Fund 61,277 - 25,000 88,697 90,308 461,293 989,534 241,219 327,534 252,316 164,043 277,012 608,250 - Other Funds:

Capital Projects Fund - - - - 1,043,009 - - - - - - -
Traffic Mitigation Fees Fund - - - - - 436,555 - - - - - - Beverage Container Recycling Fund - - - - - 22,579 - - - - - - Used Oil/Oil Payment Program Fund - - - - - 21,254 - - - - - - Energy Efficiency Conservation & CalRecycle Surplus - - - - - 30,894 - - - - - - Senior Mobility Fund 10,461 - - - - - - - - - - -
Total Other Funds 10,461 - - - 1,043,009 511,282 - - - - - - - - TOTAL TRANSFERS OUT 71,738 - 25,000 88,697 1,133,317 972,575 989,534 241,219 327,534 252,316 164,043 277,012 608,250 -

TRANSFERS IN
General Fund 10,461 - - - 1,043,009 511,282 - - - - - - - - Other Funds:

Capital Projects Fund - - - 88,697 62,780 90,300 984,534 226,304 327,534 252,316 164,043 277,012 608,250 - Fuel Tax Fund - - - - - 99,359 - 14,872 - - - -
Measure M2 Fund - - - - - 184,506 - 43 - - - -
Proposition 84 Grant Fund - - - - - 15,733 - - - - - -
Park State Bonds 61,277 - - - - - - - - - - -
Senior Mobility Fund - - 25,000 - 27,528 62,202 5,000 - - - - - Community Development Block Grant (CDBG) Fund - - - - - 4,193 - - - - - - Laguna Woods Civic Support Fund - - - - - 5,000 - - - - - - Total Other Funds 61,277 - 25,000 88,697 90,308 461,293 989,534 241,219 327,534 252,316 164,043 277,012 608,250 - TOTAL TRANSFERS IN 71,738 - 25,000 88,697 1,133,317 972,575 989,534 241,219 327,534 252,316 164,043 277,012 608,250 -

CITY OF LAGUNA WOODS
Inter-Fund Transfers Summary - All Funds
Fiscal Years 2023-25 Budget & Work Plan
PAGE 4.0-11
PAGE 4.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY

BUDGET DETAIL,

GENERAL AND

CAPITAL FUNDS

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

5.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-1

5.0. CITY BUDGET DETAIL,

GENERAL AND CAPITAL FUNDS
This chapter presents fund-level revenue and expenditure detail for the programs, projects, and services included in this budget. “AT-A-GLANCE” GENERAL FUND SUMMARY
[General Fund Revenue over/(under) Operating Expenditures Estimate] Fiscal Year
2023-24
Fiscal Year
2024-25
Total General Fund Revenue Estimate $7,200,600 $7,368,400 Non-Operating Revenue Estimate $0 $0
Operating Expenditures ($6,976,829) ($7,247,511)
Total General Fund Operating Revenue
over/(under) Operating Expenditures $223,771 $120,889
[Total General Fund Non-Operating Expenditures and Transfers] Fiscal Year
2023-24
Fiscal Year
2024-25
Non-Operating Expenditures $105,000 $40,000
Transfers to Capital Projects Fund $608,250 $0
Total $713,250 $40,000
[Total General Fund Expenditures and Transfers]
Fiscal Year
2023-24
Fiscal Year
2024-25
Total General Fund Operating
Expenditures $6,976,829 $7,247,511
Total General Fund Non-Operating
Expenditures and Transfers $713,250 $40,000
Total $7,690,079 $7,287,511
PAGE 5.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN The General Fund operating budget for Fiscal Year 2023-24 is balanced and totals $6,976,829. At year-end, it is projected that the unassigned General Fund balance will total $6,616,656, or 94.8% of the Fiscal Year 2023-24 operating budget. That unassigned fund balance would be in addition to assigned reserves totaling $3,619,207. An additional $713,250 is budgeted for nonoperating expenditures and transfers to the Capital Projects Fund.

The General Fund operating budget for Fiscal Year 2024-25 is balanced and totals $7,247,511. At year-end, it is projected that the unassigned General Fund balance will total $6,613,645, or 91.3% of the Fiscal Year 2024-25 operating budget. That unassigned fund balance would be in addition to assigned reserves totaling $3,703,107. An additional $40,000 is budgeted for nonoperating expenditures. [Allocation of General Fund Operating Revenue – Fiscal Years 2023-25] There are insufficient resources to add or expand ongoing programs, projects, or services, without a commensurate expenditure offset, as demonstrated in the Allocation of General Fund Operating Revenue chart.

GENERAL FUND SUMMARY – REVENUE
General Fund revenue for Fiscal Year 2023-24 is estimated to be $7,200,600, or

3.3% more than year-end projections for Fiscal Year 2022-23. In Fiscal Year 2024- 25, General Fund revenue is estimated to be $7,368,400, which reflects growth of $167,800, or 2.3%, over the Fiscal Year 2023-24 estimate.

Revenue estimates by source for both fiscal years are nearly identical, with Allocated for Operating
Expenditures (98.4%)
Allocated for Operating
Expenditures (96.9%)
Revenue Not Allocated for
Operating Expenditures (1.6%)
Revenue Not Allocated for
Operating Expenditures (3.1%)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
2024-25 (Estimate)
2023-24 (Estimate)
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-3 property tax and most others increasing minimally, and franchise fees and interest revenue decreasing, from Fiscal Year 2023-24 to Fiscal Year 2024-25. [General Fund Revenue Estimates by Source – Fiscal Years 2023-25] General Fund Revenue Source Percent of Adopted
Budget Estimate
(Fiscal Year 2023-24)
Percent of Adopted
Budget Estimate
(Fiscal Year 2024-25)
Property Tax 45.8% 46.2%
Property Transfer Tax 1.5% 1.6%
Sales Tax 16.6% 16.8%
Franchise Fees 8.6% 8.3%
Transient Occupancy Tax 8.4% 8.4%
Development Processing Fees 11.3% 11.2%
2023-24
Property Tax
Property Transfer Tax
Sales Tax
Franchise Fees
Transient Occupancy Tax
Development Processing Fees
Interest
Miscellaneous
2024-25
Property Tax
Property Transfer Tax
Sales Tax
Franchise Fees
Transient Occupancy Tax
Development Processing Fees
Interest
Miscellaneous
PAGE 5.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Interest 4.9% 4.6%
Miscellaneous 2.9% 2.9%
Note: This budget accounts for property tax in lieu of vehicle license fees as part of general property tax revenue and property transfer tax separately.

Historical Comparison
[Historical General Fund Revenue by Source
– Fiscal Years 2014-15 through 2024-25]
0%
10%
20%
30%
40%
50%
60%
Property Tax Property Transfer Tax Sales Tax Franchise Fees 0%
10%
20%
30%
40%
50%
60%
Transient Occupancy
Tax
Development
Processing Fees
Interest Miscellaneous
2014-15 2015-16 2016-17 2017-18
2018-19 2019-20 2020-21 2021-22
2022-23 (Projection) 2023-24 (Estimate) 2024-25 (Estimate) CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-5 Property Tax Revenue
Property tax is a tax on certain types of real and personal property. Property tax rates are established by state law, including Proposition 13 (1978), which limits the maximum property tax rate to 1% of assessed value and the maximum annual increase to an inflationary index not to exceed 2%. The County of Orange is responsible for collecting property tax from property owners and distributing the proceeds to the various entities to which taxes are owed.

For every dollar of property tax paid, the City receives an average of only $0.0088. Over 70% of every property tax dollar funds education. [Average Property Tax Allocation – Tax Rate Area 32010] The Orange County Assessor’s Local Assessment Roll of Values for Fiscal Year 2022-23 includes an inflationary index of 2.0%, equal to the Fiscal Year 2021-22 increase of 2.0%. The total value of Laguna Woods’ local assessment roll increased by $138,500,531, or 3.86%, to $3,728,565,846 in Fiscal Year 2022-23, above the Fiscal Year 2021-22 increase of 1.88%.
[Surrounding Cities Local Assessment Rolls – Fiscal Year 2022-23] City Total Local
Assessment Roll
Value
Percent Change of
Local Assessment
Roll Value from
Fiscal Year 2021-22
Laguna Woods $3,728,565,846 3.86%
Aliso Viejo $11,802,886,563 4.41%
Irvine $99,990,080,533 5.35%
Laguna Beach $18,616,152,806 7.26%
Laguna Hills $8,223,437,822 3.66%
Education-related
(71.6%)
Orange County Fire
Authority (11.6%)
County of Orange
(7.8%)
El Toro Water
District (1.1%)
City of Laguna
Woods (0.9%) Others (7.0%)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
PAGE 5.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN In Fiscal Year 2022-23, Laguna Woods had the fifth lowest local assessment roll value in Orange County, ranking above the cities of (from highest to lowest) Stanton, Los Alamitos, La Palma, and Villa Park.

In Fiscal Year 2022-23, Laguna Woods’ percent change of local assessment roll value (3.86%) was lower than both the percent change for all 34 Orange County cities (6.34%) and the percent change for all 34 Orange County cities plus unincorporated areas in Orange County (6.37%).
[Property Tax Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$3,297,700 4.1% $3,405,200 3.3%
Summary of Significant Trends and Observations
• As required by City of Laguna Woods Administrative Policy 2.9, property tax revenue was projected and estimated after considering economic forecasts and data from multiple sources, including independent analysis by HdL Coren & Cone.
• Property tax revenue is the City’s largest single source of revenue and now accounts for approximately half of all General Fund revenue. With the exception of a minor decrease in Fiscal Year 2021-22 ($9,795 from Fiscal Year 2020-21), property revenue tax has grown steadily each year $1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-7 since Fiscal Year 2013-14. For fiscal years 2023-24 and 2024-25, that trend is expected to continue.
• Increases in estimated property tax revenue are due, in part, to growth in home sale prices, continued recapture of assessed property valuations that had been temporarily reduced pursuant to Proposition 8’s (1978) tax relief program, and anticipated increases in the consumer price index used to calculate assessed property valuations.
• Actual changes in property ownership account for just over half of the overall increase in estimated property tax revenue for Fiscal Years 2023-

24. The actual increase due to this factor for Fiscal Year 2023-24 is 2.2%.

For Fiscal Year 2024-25, a mild economic downturn is expected, resulting in an estimated change in property ownership that is forecast to be just under half of the overall increase in estimated property tax revenue. The estimated increase due to this factor for Fiscal Year 2024-25 is 1.4%. These estimates are based on the historical average rate of property turnover and resulting property value increases.
• For Fiscal Year 2023-24, just under half of the overall increase in estimated property tax revenue is due to the actual increases in the consumer price index used to increase assessed property valuations. The maximum annual adjustment is 2.0% under Proposition 13 (1978) (“People's Initiative to Limit Property Taxation”), and the actual increase for Fiscal Year 2023- 24 is 2.0%. The estimated increase for Fiscal Year 2024-25 is also 2.0%, but due to an expected mild economic downturn in Fiscal Year 2024-25, the inflation factor is estimated to represent over half of the overall increase in estimated property tax revenue.
• Were it to occur, the potential future housing construction envisioned by the State of California’s Regional Housing Needs Assessment (“RHNA”) process would result in an expanded property tax base and increased property tax revenue. The City’s 6th Cycle Housing Element provides for the construction of 1,196 new housing units which, if constructed, would represent an 8.9% increase in the local housing stock. New housing units would be assessed at current market values.

Property Transfer Tax Revenue
Property transfer tax is a tax on the recordation of documents transferring ownership of land or real property. Property transfer tax is established by cities and counties and is collected by the County of Orange at a rate of $1.10 per $1,000 of the assessed value of the real estate being transferred. The City and the County each receive 50% of the property transfer taxes collected.

PAGE 5.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN [Property Transfer Tax Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$112,000 13.0% $114,900 2.6%
Summary of Significant Trends and Observations
• Property transfer tax revenue is difficult to estimate, as it is only collected during the transfer of land and real property, neither of which the City typically has advance notice of. For Fiscal Year 2023-24, property transfer tax revenue is estimated based on an eight-year average of historical revenue. For Fiscal Year 2024-25, the prior year’s estimate is increased by a Consumer Price Index, All Urban Consumers (CPI-U) projection based on information obtained from the Congressional Budget Office1. • Revenue in Fiscal Year 2016-17 was higher than typical as a result of ownership transfers of two assisted living facilities.

Sales Tax Revenue
Of the 7.75% local sales tax rate, the City receives only 1% of tax proceeds. The majority of sales tax revenue is paid to the State of California and the County of Orange. The City also receives a portion of the half-cent sales tax collected 1 Congressional Budget Office, The Budget and Economic Outlook: 2023 to 2033, February 2023. $20,000
$55,000
$90,000
$125,000
$160,000
$195,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-9 by the Orange County Transportation Authority pursuant to Measure M2 (OC Go), which is separately accounted for in the Special Revenue Funds section of this budget.
[Sales Tax Allocation]
[Surrounding Cities Per Capita Sales Tax Rates and Revenue – Calendar Year 20222]
City Sales Tax Rate Per Capita Sales Tax Revenue
for Calendar Year 2022
Laguna Woods 7.75% $69
Aliso Viejo 7.75% $125
Irvine 7.75% $288
Laguna Beach 7.75% $331
Laguna Hills 7.75% $229
On a per capita basis, sales tax revenue for Laguna Woods was the second lowest in Orange County in 2022, ranking above only the City of Villa Park. [Top 25 Sales Tax Producers – Calendar Year 20223]
Top 25 Sales Tax Producers for Calendar Year 2022
19 Restaurant & Lounge Home Depot Rite Aid
2 Sales Tax Per Capita (Point of Sale (1%) & County/State Pools), Calendar Year 2022, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration.
3 Sales Tax Allocations Adjusted for Economic Data, January 2022 through December 2022, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration. Sales tax producers are presented alphabetically in accordance with state law.

State of California
(3.9375%)
County of Orange
(2.3125%)
City of Laguna
Woods (1%)
Orange County
Transportation
Authority (0.5%)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
PAGE 5.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Adapt 2 It Mobil Station Sabrosada
ALDI McCormick & Son Saddleback Golf Cars
Cart Mart Mother’s Market Starbucks
(two locations)
CVS Pharmacy Moulton Arco Stater Bros.

Dollar Tree Moulton Parkway
Auto Spa Tomo Sushi
Firehouse Subs Okon Dental Lab Trident Society of
Orange County
Flowerful Olive Garden
Fortune Cookies
Chinese Bistro PrestineHydro
[Sales Tax Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$1,196,000 -1.6% $1,233,000 3.1%
Summary of Significant Trends and Observations
• As required by City of Laguna Woods Administrative Policy 2.9, sales tax revenue was projected and estimated after considering economic forecasts and data from multiple sources, including independent analysis by Hinderliter de Llamas and Associates (“HdL”). $800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-11 • The City’s sales tax base continues to be limited in size and lacking in diversity with the top 25 sales tax producing businesses accounting for approximately 96% of total sales tax revenue in the 2022 calendar year and the top five sales tax producing businesses accounting for 57% of total sales tax revenue. This over-reliance on a small number of sales tax producers means that the City is particularly vulnerable to changes in local economic conditions.
• The City’s sales tax base has been physically and monetarily reduced by the replacement of previously sales tax-generating uses with lesser or non-sales tax-generating uses (“goods-to-service conversion”) (e.g., the replacement of a portion of the former Vons with Anytime Fitness and the replacement of the former Hometown Buffet with Goldfish Swim School). Continued “erosion” of revenue generating potential may result in significant revenue loss over both the near- and long-term. • Since the adoption of the Fiscal Years 2021-23 Budget & Work Plan, the City’s sales tax base has remained relatively stable with notable additions including Flowerful and Cart Mart. A third Starbucks location is currently under construction and expected to open in the first quarter of Fiscal Year 2023-24.
• Overall sales tax revenue was not significantly affected by COVID-19.

The performance of some sectors of the local economy declined while others remained strong or increased. The projected growth in sales tax revenue for Fiscal Year 2022-23 is based, in large part, on a strong, continuing rebound in taxable sales activity for the following major business groups: building and construction, fuel and service stations, and restaurants. An expected tapering of fuel prices, as well as one-time catch-up and double payments paid in Fiscal Year 2022-23 by certain businesses, are the primary factors for the estimated decline in sales tax revenue in Fiscal Year 2023-24. Growth in all sectors of the local economy – caveated by the aforementioned concerns regarding size and a lack of diversity – is forecast for Fiscal Year 2024-25. • Sales tax fluctuates with changes in the economy, as well as consumer confidence. A “leveling off” or slowing of economic growth, could have a potentially significant, negative impact on future revenue. • Were it to occur, the potential future housing construction envisioned by the State of California’s Regional Housing Needs Assessment (“RHNA”) process could result in a reduced sales tax base and decreased sales tax revenue. Three of the 17 potential housing sites contain a total of four of the top 25 sales tax producing businesses. Such a decrease would likely be at least partially offset by increased property tax revenue.

PAGE 5.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Franchise Fees Revenue
Franchise fees are collected by the City in accordance with agreements with various advertising, cable television, solid waste, and utility providers. [Franchise Fees Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$616,800 -0.2% $614,100 -0.4%
Summary of Significant Trends and Observations
• Due to consumer rate increases, franchise fees revenue from Southern California Edison and Southern California Gas is expected to increase faster than inflation during fiscal years 2023-24 and 2024-25. • Cable television franchise fee revenue (Cox Communications and the Golden Rain Foundation of Laguna Woods) is expected to continue to decline. As television viewing increasingly occurs via online, streaming platforms, the number of cable television subscribers decreases, resulting in reduced subscriber fees and advertising receipts, which negatively affects cable television franchise fee revenue. This is a matter of increasing concern as cable television franchise fees represent nearly half of all franchise fees revenue.
$500,000
$560,000
$620,000
$680,000
$740,000
$800,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-13 • Solid waste franchise fee revenue (CR&R Incorporated) is expected to increase more significantly than in years past through the 2025 calendar year as CR&R Incorporated phases in rate increases that began with the initiation of their services on January 1, 2022. After the 2025 calendar year, solid waste franchise fee revenue is expected to increase only by consumer price index increases capped at 5% per calendar year. • Bus shelter franchise fee revenue (Clear Channel Outdoor) is fixed at a flat rate of $40,000 through the current end of the franchise agreement on December 31, 2027. Staff believes that the agreement is unlikely to be extended and has recommended that the City proactively plan for both the loss of this annual revenue and the assumption of maintenance and replacement costs for transit shelters and street furniture.

Transient Occupancy Tax Revenue
Transient occupancy tax is levied at a rate of 10% of the rent charged for most hotel stays and short-term rentals. Transient occupancy tax is collected by the operators of hotels and short-term rentals, and then paid to the City. [Transient Occupancy Tax Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$604,000 4.0% $620,000 2.6%
$175,000
$275,000
$375,000
$475,000
$575,000
$675,000
PAGE 5.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Summary of Significant Trends and Observations
• Transient occupancy tax revenue has fully recovered from the declines that resulted from the COVID-19 pandemic in fiscal years 2019-20 and 2020-21. Fiscal Year 2022-23 revenue is projected to exceed pre-COVID19 levels. Increases comparable to the rate of inflation are expected for fiscal years 2023-24 and 2024-25.
• The City’s transient occupancy tax base continues to be limited in size and over-reliant on a single transient occupancy tax producer.

Development Processing Fees Revenue
Development processing fees are collected by the City in order to recover the City’s reasonable costs of providing building, planning, encroachment, and grading services.
[Development Processing Fees Revenue
– Fiscal Years 2011-12 through 2024-25]
Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$814,400 2.9% $827,400 1.6%
Summary of Significant Trends and Observations
• Development processing fees revenue will continue to cover the City’s $550,000
$630,000
$710,000
$790,000
$870,000
$950,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-15 reasonable costs of providing services. Since Fiscal Year 2014-15, the City has conducted an annual evaluation of the rationality and adequacy of its fees to cover the reasonable costs of providing services. • Development processing fees revenue has fully recovered from the declines that resulted from the COVID-19 pandemic in fiscal years 2019- 20 and 2020-21. Fiscal Year 2022-23 revenue is projected to exceed preCOVID-19 levels.

Interest Revenue
Interest revenue is comprised of earnings from financial investments made in accordance with the City’s Investment of Financial Assets Policy.

The Investment of Financial Assets Policy is intended to assist the City with the investment of financial assets in a manner that ensures adequate safety and liquidity, while maximizing yield (return) and complying with the requirements of California Government Code Section 53600 et seq.
[Interest Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$352,000 75.9% $340,000 -3.4%
$0
$75,000
$150,000
$225,000
$300,000
$375,000
PAGE 5.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Summary of Significant Trends and Observations
• Short-term interest rates declined dramatically in fiscal years 2019-20 and 2020-21 due, in large part, to the COVID-19 pandemic. During that time, interest revenue decreased accordingly. Short-term rates were boosted by the Federal Reserve throughout Fiscal Year 2022-23 in an attempt to control inflation, resulting in a significant increase in interest revenue. • Interest rates are expected to remain higher than in recent fiscal years during fiscal years 2023-24 and 2024-25. The City has also invested in a number of multi-year certificates of deposit at fixed interest rates, which are expected to offset minor decreases in interest rates. • The investable cash balance is expected to decrease after December 31, 2023 due to the anticipated expenditure of all remaining American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds.

Miscellaneous Revenue
Miscellaneous revenue includes revenue collected as a result of agreements not accounted for in other revenue categories, reimbursements, and fines. [Miscellaneous Revenue – Fiscal Years 2011-12 through 2024-25] Budget Estimate
(Fiscal Year
2023-24)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2022-23)
Budget Estimate
(Fiscal Year
2024-25)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2023-24)
$207,700 -27.5% $213,800 2.9%
$50,000
$150,000
$250,000
$350,000
$450,000
$550,000
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-17 Summary of Significant Trends and Observations
• The solid waste handling services franchise agreement that was entered into with CR&R Incorporated effective January 1, 2022 requires the payment of biannual waste and recycling services reimbursements to assist with various City expenses. Those reimbursements were initially set at $82,500 each, but will increase annually by consumer price index increases capped at 5% per calendar year.
• In Fiscal Year 2022-23, the City received a one-time payment of $76,869 from CR&R Incorporated related to the recycling diversion requirement for the 2022 calendar year. That payment is the primary factor for the estimated decline in miscellaneous revenue in Fiscal Year 2023-24. • In Fiscal Year 2018-19, the City received a payment of $326,471 from the City of Laguna Beach as part of a transfer of the City’s California Public Utilities Commission Tariff Rule 20A allocation balance. That payment accounts for the significant increase in miscellaneous revenue in Fiscal Year 2018-19. Smaller payments related to other Rule 20A transfers were received from the City of Newport Beach in fiscal years 2019-20 and 2020-21. On June 3, 2021, the California Public Utilities Commission issued Decision 21-06-013 ("Phase 1 Decision Revising Electric Rule 20 and Enhancing Program Oversight") which, in part, banned most Rule 20A transfers. As a result, no additional Rule 20A revenue is anticipated.

PAGE 5.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN GENERAL FUND SUMMARY – EXPENDITURES
General Fund operating expenditures for Fiscal Year 2023-24 are projected to be $6,976,829, or 14.6% more than the projection for Fiscal Year 2022-23. In Fiscal Year 2024-25, General Fund operating expenditures are projected to increase to $7,247,511, which reflects additional expenditures of $270,682, or

3.9%, over the budget for Fiscal Year 2023-24.

The primary causes of General Fund operating expenditure increases for both fiscal years are modest, inflationary-type increases for most line items, changes in personnel costs, and significant increases for law enforcement services.

An additional $713,250 for Fiscal Year 2023-24 and $40,000 for Fiscal Year 2024- 25 is budgeted to support the following non-operating expenditures and transfers to the Capital Projects Fund:

Fiscal Year 2023-24
• Non-Operating Expenditures
• Building Permitting Records Digitization ($40,000)
• Emergency Operations Plan Update ($40,000)
• Information Technology & Cyber Security Account ($25,000) TOTAL: $105,000
• Transfers to the Capital Projects Fund
• City Hall Refurbishment and Safety Project: Phase 4 ($250,000) • City Hall Refurbishment and Safety Project: Phase 5 ($85,000) • Ridge Route Drive Drainage Repair Project ($273,250)
TOTAL: $608,250
Fiscal Year 2024-25
• Non-Operating Expenditures
• Building Permitting Records Digitization ($40,000)
TOTAL: $40,000
• Transfers to the Capital Projects Fund
• None
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-19 [General Fund Operating Expenditure Projections by Department – Fiscal Years 2023-25]
General Fund Department Percent of Adopted
Budget Estimate
(Fiscal Year 2023-24)
Percent of Adopted
Budget Estimate
(Fiscal Year 2024-25)
City Council 0.3% 0.3%
General Government 16.0% 16.3%
Administrative Services 7.4% 7.3%
Engineering & Infrastructure
Services 5.2% 5.3%
Planning & Environmental
Services 24.8% 24.0%
Public Safety Services 46.3% 46.8%
2023-24
City Council
General Government
Administrative Services
Engineering & Infrastructure Services
Planning & Environmental Services
Public Safety Services
2024-25
City Council
General Government
Administrative Services
Engineering & Infrastructure Services
Planning & Environmental Services
Public Safety Services
PAGE 5.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Employee Salaries, Benefits, and Taxes
While employee salaries, benefits, and taxes relate to multiple departments within the General Fund, discussion is consolidated in this section for ease of reference. Additional organizational information is included in Chapter 2.0.

Salaries and Benefits
Compensation schedules and benefits are approved by the City Council at duly noticed public meetings. In addition to base salaries, full-time employees generally receive a monthly benefit allowance (which, irrespective of the cost to employees, limits the City’s contributions toward medical, dental, and vision coverage), paid time off, paid holidays, and retirement benefits.

During Fiscal Years 2021-23, employee benefits were modified as follows:
• For part-time employees, standardized the monthly benefit allowance at $800 per month. Prior to this action, the monthly benefit allowance for “certain part-time employees” was set at “up to $800 per month.” • For employees who regularly provide notary public and foreign pension acknowledgements services in the course of City business, added a $100 per month stipend. The City Manager is not eligible for this stipend. • For full- and part-time employees, set the observance for New Year’s Day for the following Monday when New Year’s Day falls on a Sunday. • A new City Manager Employment Agreement was entered into which (i) entitled the City Manager to severance benefits in the event of involuntary termination, (ii) made explicit that the City Manager may use paid time off and administrative leave at his discretion, and (iii) provided that the City Manager receives supplemental benefits and retirement rights as are generally available to full-time City employees.

During Fiscal Years 2021-23, the following employee benefit plan documents were amended and restated:
• ICMA Retirement Corporation (doing business as MissionSquare Retirement) Governmental Money Purchase Plan. For additional information, please refer to City Resolution No. 22-40. • International City Management Association Retirement Corporation (doing business as MissionSquare Retirement) Internal Revenue Code Section 457 Governmental Deferred Compensation Plan and Trust. For additional information, please refer to City Resolution No. 23-09.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-21 The most current employee compensation and benefits resolutions and the City Manager Employment Agreement are available at or from City Hall and on the City’s website (www.cityoflagunawoods.org > click on “City Council/ Employee Compensation & Benefits” in the footer on any page).

Except as noted, this budget does not envision changes to the compensation schedule or benefits for non-contract employees, nor to the terms of the City Manager Employment Agreement. It does not include any new positions and allows for only minimal movement by employees within salary ranges.

California Public Employees’ Retirement System
The City maintains defined benefit pension plans that are administered by the California Public Employees’ Retirement System (“CalPERS”). The plans provide benefits to qualified employees based on number of years of employment, age at retirement, and final compensation (average salary for a defined period of employment). Qualified employees hired prior to January 1, 2013, or otherwise eligible in accordance with the Public Employees’ Pension Reform Act of 2013 (“PEPRA”), are considered “classic” members and are enrolled in a “2% at age 55” plan. Classic members contribute 7% of their annual covered salary. Qualified employees hired on or after January 1, 2013, and not considered “classic” members (“new/PEPRA members”), are enrolled in a “2% at age 62” plan and contribute a variable percentage of their annual covered salary, in accordance with PEPRA. The new/PEPRA employee contribution rate is 8.0% for Fiscal Year 2023-24 and may increase for Fiscal Year 2024-25.

CalPERS produces an annual valuation report for each city’s pension plans based on information available as of June 30 of the preceding year. The City’s expenditure appropriations for employer contributions to CalPERS are based on the information contained in the most current valuation reports. Current and prior valuation reports are available at City Hall and on CalPERS’ website (www.calpers.ca.gov > search “Public Agency Actuarial Valuation Reports” > search “Laguna Woods City” in the “Name” field). A link to CalPERS’s website is also provided on the City’s website (www.cityoflagunawoods.org > click on “Government” > click on “Transparency & Public Records” > click on “CalPERS Pension Plans Actuarial Valuation Reports”).

The City is required to make annual contributions to CalPERS that are based on a variety of assumptions including, but not limited to, rates of return on pooled investments managed by CalPERS. The difference between the sum of the City’s accumulated plan assets and the total projected cost of earned pension benefits is referred to as “unfunded accrued liability” (“UAL”).

PAGE 5.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN The City’s most current valuation reports are based on information as of June 30, 2021. As of that date, the City’s total liability was more than fully funded at 109% with a balance of $328,447. In previous years, the City made lump sum payments to pay off the entirety of its then-calculated UAL. Those UAL payments were made in May 2017 ($483,218), September 2018 ($137,455), October 2019 ($101,092), and October 2020 ($29,970). In Fiscal Year 2022-23, the City made monthly UAL payments totaling $2,881.

This budget and work plan does not include any additional UAL payments.

CalPERS’ next valuation reports will be released in August 2023, after which the City Council may consider making such payments.

In April 2021, the City Council approved the establishment of an irrevocable Pension Trust Fund to prefund required pension contributions. The City Council may consider making contributions to the Pension Trust Fund to increase interest earnings to offset future UAL payments. As of June 2023, contributions have not yet been made to the Pension Trust Fund.

Payroll Taxes – Employment Training Tax
The City is required to pay the State of California’s Employment Training Tax, which provides funds to train employees in targeted industries to improve the competitiveness of California businesses. The City pays a rate established by the State, which for calendar year 2023 is 0.1% on the first $7,000 of earnings.

Payroll Taxes – Social Security and Medicare
The City participates in Social Security and Medicare programs, which provide retirement and health benefits to qualified employees beginning as early as age 62. All employees (full-time, part-time, and limited part-time) pay the full employee contribution and the City pays an equivalent employer contribution, which for calendar year 2023 is 6.2% on the first $160,200 of earnings for Social Security and 1.45% on all earnings for Medicare. Social Security and Medicare contributions account for approximately 86% of total payroll taxes paid by the City. Total costs for Social Security and Medicare are projected to be $66,010 for Fiscal Year 2023-24 and $68,726 for Fiscal Year 2024-25.

Payroll Taxes – State Unemployment Insurance
The City participates in the State of California’s Unemployment Insurance program, which provides temporary financial assistance to qualified persons who have separated from employment. The City pays a rate established by the State, which for calendar year 2023 is 1.5% on the first $7,000 of earnings.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-23 Other-Post Employment Benefits (Retiree Medical)
As a member of the CalPERS health insurance program, the City is statutorily required to offset a portion of the cost of CalPERS health insurance premiums for qualified, retired employees (“other post-employment benefits” or “OPEB”) at a minimum rate, adjusted annually. Rates are established by state law with the monthly cost for calendar year 2023 totaling $151 per qualified, retired employee. Retired employees pay the remainder of their premium costs.

In Fiscal Year 2015-16, the City established an irrevocable OPEB Trust Fund to prefund OPEB liabilities. The OPEB Trust Fund was established with an initial prefunding level equal to 80% of the then-current unfunded liability ($60,511).

While many employers use a “pay-as-you-go” formula to minimally fund OPEB liabilities, the establishment of an interest-bearing OPEB trust fund allows the City to proactively manage future costs and reduce unfunded liabilities.

An actuarial valuation completed in May 2018 calculated the City’s unfunded OPEB liability at $46,631 as of June 30, 2017. In June 2018, the City made a supplemental contribution to the OPEB Trust Fund in the amount of $23,812 to maintain a prefunding level equal to 80% of the projected benefits.

An actuarial valuation completed in June 2020 calculated the City’s unfunded OPEB liability at $51,013 as of June 30, 2019. In June 2020, the City made a supplemental contribution to the OPEB Trust Fund in the amount of $19,529 to maintain a prefunding level equal to 80% of the projected benefits.

An actuarial valuation completed in June 2022 calculated that the City had more than fully funded its OPEB liability and had a net asset of $243 as of June 30, 2021. The OPEB liability is currently fully funded through the OPEB Trust Fund.

This budget and work plan does not include any additional contributions to the OPEB Trust Fund. The next actuarial study will be completed in Fiscal Year 2023-24, after which the City Council may consider making such contributions.

Law Enforcement Retirement and Other Post-Employment Benefits Agreements for law enforcement services with the County of Orange include certain employee retirement and OPEB-related expenses. While the City is not responsible for the County of Orange’s long-term retirement or OPEB liabilities, changes in the County of Orange’s contribution rates and actuarial valuations for the Orange County Employees Retirement System (“OCERS”) create a year-to-year budgetary risk exposure for the City. While retirement and OPEBrelated expenses have a material and generally upward impact on the City’s costs, the City does not have a vote in either the County of Orange’s or OCERS’ PAGE 5.0-24 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN decision-making. The City’s ability to project future law enforcement costs is further limited as the County of Orange does not provide long-term projections that separately identify pension costs with amortized unfunded liabilities.

GENERAL FUND EXPENDITURES BY DEPARTMENT
For additional information on the role, responsibilities, and staffing for each City department, please refer to Chapter 2.0.

City Council Department
Notes and Notable Changes from Prior Years
• Monthly compensation reflects current elections by councilmembers.

Compensation is fixed at $300 per month, but may be waived at the discretion of each councilmember.
• No budget is provided for City Council air travel.
• The budget includes lodging costs for three councilmembers to attend the California Joint Powers Insurance Authority’s (“CJPIA”) Annual Risk Management Educational Forum each fiscal year, as well as for the City Council’s Orange County Fire Authority (“OCFA”) director to attend OCFA’s Best & Bravest Awards Dinner each fiscal year. A contingency is also included with the assumption that there may be additional, as of yet unknown City Council travel, meetings, and conference costs.

General Government Department
Notes and Notable Changes from Prior Years
• In Fiscal Year 2022-23, the City began contracting for cable television broadcast services that had been previously provided free of charge by the Golden Rain Foundation of Laguna Woods under its cable television franchise agreement. The new broadcast services costs are included in the Meeting Accessibility & Broadcast Services account. • Insurance costs vary from year-to-year based on actuarial studies of the CJPIA’s claims experience. Funding requirements are allocated to each member of the insurance pool using loss experience and payroll, relative to other members. Insurance costs include policies for crime, liability, pollution legal liability, property, and workers’ compensation. • Funds are included for the City’s annual dues for the Southern California Association of Governments, Orange County Council of Governments, and Orange County Local Agency Formation Commission.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-25 • Funds are included for various City staff memberships in professional organizations, including the Government Finance Officers Association, California Municipal Treasurers Association, City Clerks Association of California, National Notary Association, Orange County City Managers’ Association, and American Planning Association.
• No budget is provided for City staff air travel.
• The budget includes lodging costs for two staff members to attend the CJPIA Annual Risk Management Educational Forum in Fiscal Year 2023-

24. The City Manager plans to commute to and from CJPIA’s Fiscal Year 2023-24 Annual Risk Management Educational Forum.
• The budget includes funds for staff to attend meetings and conferences associated with memberships in professional organizations, as well as OCFA’s Best & Bravest Awards Dinner. A contingency is also included with the assumption that there may be additional, as of yet unknown staff travel, meetings, and conference costs.
• Funds are included for the General Municipal Election on November 5, 2024 (assumption is City Council election only; no local ballot measures). • The budget assumes that City Hall’s transition to Voice over Internet Protocol (“VoIP”) occurs in July 2023. Following the transition, telephone costs are expected to decrease.
• Budgets for City Hall janitorial and maintenance costs have increased to include the Public Library Building (City Hall and the Public Library Building are collectively referred to as the “City Hall Complex”). As required by the lease agreement with the County of Orange that was approved by the City Council on April 10, 2023, the County will reimburse the City for janitorial services provided for the public library and in connection with the County’s use of the outdoor activity room. The County’s reimbursement will also include related janitorial supplies.

Administrative Services Department
Notes and Notable Changes from Prior Years
• The City remains in the process of modernizing its information technology systems and enhancing its cyber security posture. Funds are included to support ongoing licensing and subscription costs associated with cloudbased software deployed organization-wide. Funds for limited-term and extraordinary information technology and cyber security needs are included in the Information Technology & Cyber Security Account.

PAGE 5.0-26 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Engineering & Infrastructure Services Department
Notes and Notable Changes from Prior Years
• Funds are included to provide for as-needed engineering services that are not related to transportation infrastructure.
• The City is required to expend at least $104,578 in Fiscal Year 2023-24 and $104,578 in Fiscal Year 2024-25 from its General Fund for transportationrelated purposes in order to be eligible to receive funds from Orange County’s Measure M2 (OC Go) one-half cent transportation-related sales tax. The amount of that “maintenance of effort” requirement will increase on July 1, 2026 and every three years thereafter based upon the California Department of Transportation (“CalTrans”) Construction Cost Index for the preceding three calendar years, provided that the Construction Cost Index-based increase cannot exceed the growth rate in General Fund revenues during the update period.
• The City anticipates conducting a competitive procurement process for City engineering services prior to the end of the existing agreement on December 31, 2023. A contingency is included for potential increases in cost. City engineering costs are paid through both the General Fund and transportation-related special revenue funds.
• The City anticipates conducting a competitive procurement process for landscape maintenance services prior to the end of the existing agreement on June 30, 2024. A contingency is included for potential increases in cost. Landscape maintenance costs are paid through both the General Fund and transportation-related special revenue funds.

Planning & Environmental Services Department
Notes and Notable Changes from Prior Years
• Information on building permitting-related contract staffing levels and costs is available in the Building, Planning, Encroachment, and Grading Permit Fee Study, which is prepared annually and available at City Hall and on the City’s website (www.cityoflagunawoods.org > click on “Government” > click on “Transparency & Public Records” > click on “Fee Schedules and Studies”).
• The City transitioned from a primarily paper-based to electronic building permitting system on November 18, 2019. The electronic system requires ongoing software and software implementation services that are funded in this budget. Those costs are also considered in the annual Building, Planning, Encroachment, and Grading Permit Fee Study.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-27 • Funds are included to provide for as-needed planning services that are not related to reimbursable planning projects, including implementation of the General Plan Housing Element and review of the Orange County Transportation Authority’s Interstate 5/El Toro Road Interchange Project. • This budget includes funding for an agreement approved by the City Council on December 21, 2022 for the procurement of mulch from the Golden Rain Foundation of Laguna Woods in connection with California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016). The cost of the agreement is $9,900 for each fiscal year, for a total of $19,800 payable to the Golden Rain Foundation of Laguna Woods from this budget. • Water quality (stormwater) costs continue to increase, with most of the increase attributable to activities required to comply with orders related to the State Water Resources Control Board’s Statewide Water Quality Control Plans for Trash, as well as pending reissuance of the Santa Ana Region National Pollutant Discharge Elimination System (“NPDES”) permit and continued implementation of the South Orange County Watershed Management Area’s Water Quality Improvement Plan.

Public Safety Services Department
Notes and Notable Changes from Prior Years
• A new agreement with the City of Laguna Beach for animal control and shelter services will begin on July 1, 2023 and run for three fiscal years, through June 30, 2026. Service costs are $115,008 for Fiscal Year 2023-24, $119,604 for Fiscal Year 2024-25, and, $124,392 for Fiscal Year 2025-26.

The annual percent change in service costs, fiscal year over fiscal year, is approximately 1.7% for Fiscal Year 2023-24, 4.0% for Fiscal Year 2024- 25, and 4.0% for Fiscal Year 2025-26.
• Projections continue to show that law enforcement services costs are increasing at an unsustainable rate in excess of the growth of the City’s General Fund operating revenue primarily due to labor agreements approved by the Orange County Board of Supervisors, operational decisions made by the Orange County Sheriff’s Department, and unfunded pension liabilities associated with the Orange County Employees Retirement System.
• The City’s agreement with the County of Orange for law enforcement services in Fiscal Year 2023-24 includes an annual cost of $3,049,067 (a decrease of $102,135, or approximately 3.24%, from Fiscal Year 2022-23). • The agreement includes no increase in salaries or wages due to all bargaining units being in negotiations with the County of Orange PAGE 5.0-28 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN as of the date this budget was adopted. Once negotiations are complete, the agreement will be adjusted to fund the new labor agreements, potentially retroactive to July 1, 2024.
• Due to the Orange County Board of Supervisors’ past proclivity to approve costly labor agreements without consultation with cities, the law enforcement services budget assumes that the Fiscal Year 2023-24 agreement may increase by as much as 9%, followed by an increase of as much as 4% in Fiscal Year 2024-25. No new law enforcement services are assumed or anticipated.
• The budget assumes a funding offset from the State of California’s Supplemental Law Enforcement Services Account (“SLESA”) of $176,100 in Fiscal Year 2023-24 and $176,100 in Fiscal Year 2024-25.

SLESA funds are accounted for in the Special Revenue Funds section of the budget (please refer to Chapter 6.0).
• The budget assumes a cost savings of one-half of one percent of each fiscal year’s base law enforcement services agreement cost, due to early payment discounts offered by the County of Orange. • Funds continue to be included for the emotional and practical support services provided by Trauma Intervention Programs, Inc.

Information Technology & Cyber Security Account
Notes and Notable Changes from Prior Years
• The Information Technology & Cyber Security Account was added to the budget in Fiscal Year 2019-20. To date, $200,000 has been expended to address limited-term and extraordinary information technology and cyber security needs. Information Technology & Cyber Security Account expenditures are considered to be non-operating. An appropriation of $25,000 is included for Fiscal Year 2023-24.

CAPITAL PROJECTS FUND REVENUE
The Capital Projects Fund is used to account for resources that are reserved for either current- or future-year capital improvement purposes. All Capital Projects Fund resources come from transfers in from the unassigned General Fund balance.

Capital Projects Fund transfers in from the General Fund for Fiscal Year 2023-24 are estimated to be $608,250, or 2.7% more than year-end projections for Fiscal Year 2022-23. In Fiscal Year 2024-25, Capital Projects Fund transfers in from the CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 5.0-29 General Fund are estimated to be $0, which reflects a decrease of $608,250, or 100%, from the Fiscal Year 2023-24 estimate.

Additional funding for capital improvement purposes is budgeted in Special Revenue Funds and discussed separately in Chapter 6.0.

CAPITAL PROJECTS FUND EXPENDITURES
Capital Projects Fund expenditures are considered to be non-operating and projected to be $608,250 for Fiscal Year 2023-24 and $0 for Fiscal Year 2024-25.

All expenditures relate to the Capital Improvement Program projects listed below. For additional information, please refer to Chapter 8.0.

Fiscal Year 2023-24
• City Hall Refurbishment and Safety Project: Phase 4 ($250,000) • City Hall Refurbishment and Safety Project: Phase 5 ($85,000) • Ridge Route Drive Drainage Repair Project ($273,250)
TOTAL: $608,250
Fiscal Year 2024-25
• None
Expected Carryovers
• Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following project, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: Woods End Wilderness Preserve Trail Drainage and Improvement Project.

PAGE 5.0-30 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

Percent Change Percent Change
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2022-23 Fiscal Year 2023-24 from Prior Year Fiscal Year 2024-25 from Prior Year Line Item Actual Actual Actual Budget Projection Budget Projection Budget Budget

GENERAL FUND GROUP
General Fund
Property Tax 2,767,653 3,057,124 3,047,329 3,210,800 3,166,700 3,297,700 4.1% 3,405,200 3.3% Property Transfer Tax 85,478 116,657 139,357 89,500 99,100 112,000 13.0% 114,900 2.6% Sales Tax 957,549 1,010,418 1,156,470 1,058,400 1,216,000 1,196,000 -1.6% 1,233,000 3.1% Franchise Fees 699,250 667,091 675,108 678,900 618,000 616,800 -0.2% 614,100 -0.4% Transient Occupancy Tax 349,660 254,371 465,867 343,600 581,000 604,000 4.0% 620,000 2.6% Development Processing Fees 671,039 682,913 815,005 713,300 791,200 814,400 2.9% 827,400 1.6% Interest 189,379 100,503 83,686 87,000 200,100 352,000 75.9% 340,000 -3.4% Miscellaneous:

Regular 254,585 188,198 193,651 231,000 286,469 207,700 -27.5% 213,800 2.9% One-Time Rule 20A Transfer 19,227 30,747 - - - - -
TOTAL GENERAL FUND (ALL REVENUE) 5,993,820 6,108,022 6,576,473 6,412,500 6,958,569 7,200,600 3.5% 7,368,400 2.3% Less: One-Time Rule 20A Transfer (19,227) (30,747) - - - - - TOTAL GENERAL FUND (ONGOING REVENUE) 5,974,593 6,077,275 6,576,473 6,412,500 6,958,569 7,200,600 3.5% 7,368,400 2.3% Capital Projects Fund
Intergovernmental 7,993 - - - - - 0.0% - 0.0%
Interest 8,046 7,244 6,391 - 14,000 - -100.0% - 0.0%
TOTAL CAPITAL PROJECTS FUND 16,039 7,244 6,391 - 14,000 - -100.0% - 0.0% TOTAL GENERAL FUND GROUP (ALL REVENUE) 6,009,859 6,115,266 6,582,864 6,412,500 6,972,569 7,200,600 3.3% 7,368,400 2.3%

CITY OF LAGUNA WOODS
Revenue Summary - General Fund
Fiscal Years 2023-25 Budget & Work Plan
PAGE 5.0-31
PAGE 5.0-32 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

GENERAL FUND
General Expenses Mileage and Parking - - - - 500 500
Travel, Conferences, and Meetings 262 - - 2,734 3,005 3,155 Compensation
Monthly Compensation 14,400 13,800 14,400 14,700 14,400 14,400 Payroll Taxes 1,056 1,102 1,106 1,125 1,102 1,102Total City Council 14,856 15,764 15,506 18,559 19,007 19,157 General Expenses
Community Outreach 728 1,149 786 723 2,000 2,000 SB 2557 Property Tax Admin Fee - - - 1,940 2,000 2,000 Insurance 68,182 66,305 49,011 71,984 72,132 73,855 Legal Services 79,559 141,311 193,287 86,601 125,000 125,000 Meeting Accessibility and Broadcast Services 2,800 3,800 4,600 5,600 15,250 15,250 Memberships and Dues 9,661 8,877 9,727 11,235 13,702 14,917 Mileage and Parking 963 602 1,328 58 500 500 Office Equipment and Maintenance 6,613 5,702 7,182 9,329 10,071 10,071 Office Supplies and Activities 7,822 9,636 8,139 7,764 10,000 10,000 Postage and Mailing (42) 1,757 914 1,859 2,000 2,000 Printing 253 483 1,578 195 750 750 Public Notices 8,910 7,005 6,125 5,486 6,500 6,500 Records Management Services 3,552 6,279 5,043 7,443 12,618 12,806 Travel, Conferences, and Meetings 1,083 550 1,478 1,753 1,635 3,035 Other Projects and Services 22,379 20,040 53,876 54,081 29,600 29,600Election Expenses City Council Election 24,443 - - 37,534 - 35,000
City Hall Expenses
Janitorial Services, City Hall Complex 12,679 26,994 30,620 28,203 58,450 59,723 Maintenance, City Hall Complex 52,067 83,823 127,587 77,262 95,000 95,000 Telephones, City Hall 24,420 31,105 33,790 47,263 14,740 10,200 Utilities, Electric, City Hall Complex 20,130 23,013 26,985 28,461 30,000 33,000 Utilities, Gas, City Hall Complex 436 718 979 4,040 4,250 4,350 Utilities, Internet, City Hall - - 11,426 9,361 9,348 11,348 Utilities, Water, City Hall Complex 1,953 1,967 1,966 1,899 4,654 4,904Compensation & Benefits Salaries, Full-time 312,191 312,140 309,971 267,778 405,646 419,859 Salaries, Contra Acct. (6,661) (23,594) (19,784) (9,329) - Salaries, Part-time 9,288 192 - 39,515 50,259 52,772 Fringe Benefits 32,725 32,341 31,271 24,750 36,000 36,000 Supplemental Allowances 1,959 1,800 2,754 4,054 15,408 18,408 Payroll Taxes 21,212 21,736 21,000 20,933 33,035 33,994 Retirement (Employer Contribution) 30,989 33,065 33,485 35,797 45,776 47,278 Non-Operating - Lump Sum Payments (see detail below) 29,970 101,092 - - - - Benefit Administration 1,636 1,934 1,927 1,766 2,125 2,125

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
City CouncilGeneral Government
Fiscal Years 2023-25 Budget & Work Plan
PAGE 5.0-33
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2023-25 Budget & Work Plan
Retiree Medical (Employer Contribution) 6,437 5,076 5,256 5,400 5,544 5,544 Non-Operating - OPEB Trust Contribution (see detail below) - 19,529 - - - - Total General Government 821,879 912,885 962,307 890,738 1,113,993 1,177,789 General Expenses
Audit Services 32,300 22,200 21,500 25,500 30,000 30,000 Information Technology Services 46,390 76,790 72,315 80,780 85,326 87,426 Finance and Payroll Services 50,603 147,140 70,123 49,054 71,429 71,990 Card Processing Fees 604 6,097 8,300 17,335 19,000 20,000 Website Services 6,180 5,167 4,924 5,400 8,058 8,058
Other Projects & Services 5,357 199 232 - 2,500 2,500
Compensation & Benefits
Salaries, Full-time 137,965 201,928 202,758 211,619 225,904 237,199 Salaries, Contra Acct. (3,818) (2,943) (3,652) (3,488) - - Fringe Benefits 33,079 23,390 24,459 33,099 33,600 33,600 Supplemental Allowances - - 954 1,854 2,154 2,154 Payroll Taxes 15,178 10,841 15,278 15,729 20,329 21,328 Retirement (Employer Contribution) 10,574 15,916 14,789 16,155 17,276 18,140 Total Administrative Services 405,810 435,327 431,980 453,037 515,576 532,395 General Expenses
Engineering Services 56,066 10,015 10,352 5,682 45,345 49,845 Non-Operating (see detail below) 22,936 14,924 - - -
Landscaping Services 66,759 74,234 76,104 65,564 80,000 85,000 Street Maintenance - - 881 - - -
Traffic Signal Maintenance - - 6,628 - - -
M2 Maintenance of Effort 102,314 104,578 135,845 117,151 110,000 110,000 Maintenance, Catch Basins - - - - -
Maintenance, Streets - - - - - Maintenance, Traffic Signals - - - - -Utilities Utilities, Street Lights, Residential 22,005 20,887 24,208 35,139 38,000 41,000 Compensation & Benefits
Salaries, Full-time 78,163 77,864 80,093 80,968 88,082 92,486 Less: M2 Maintenance of Effort (32,118) (27,646) (33,258) (39,034) (25,000) (25,000) Fringe Benefits 12,000 12,000 12,000 12,000 12,000 12,000 Less: M2 Maintenance of Effort - - - - -
Supplemental Allowances 795 954 954 1,854 2,154 2,154
Less: M2 Maintenance of Effort - - - - -
Payroll Taxes 6,160 6,398 6,330 6,563 7,907 8,297
Less: M2 Maintenance of Effort - - - - -
Retirement (Employer Contribution) 5,813 5,838 5,883 6,171 6,736 7,073 Less: M2 Maintenance of Effort - - - - -
Total Engineering & Infrastructure Services 333,119 307,820 326,020 292,058 365,224 382,855 Administrative ServicesEngineering & Infrastructure Services PAGE 5.0-34
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2023-25 Budget & Work Plan
General Expenses Building Services 586,339 706,984 814,665 834,830 982,976 1,022,296 Non-Operating (see detail below) 17,463 2,537 19,982 3,399 40,000 40,000 Building Services, Printing 585 1,951 939 1,398 1,750 2,000 Building Services, Publications 1,439 - - 1,548 500 650 Building Services, Software - - 33,625 62,315 66,385 66,632 Building Services, State Fees - - - 7,268 8,800 9,240 Code Enforcement Services 28,674 36,839 32,910 30,224 62,104 65,210 Community Waste Events and Collections 37,645 35,059 56,546 67,163 63,915 67,196 Planning Services 22,233 54,393 51,228 90,671 165,000 90,000 Non-Operating (see detail below) 15,710 34,290 - - - -
Waste Management Services 21,883 37,036 39,706 19,275 31,285 31,224 Water Quality Services 123,365 87,091 102,511 98,094 106,000 135,462 Compensation & Benefits
Salaries, Full-time 108,897 154,210 151,828 162,195 177,368 186,237 Salaries, Contra. (13,509) (9,505) (9,073) (5,711) - -
Fringe Benefits 21,943 13,937 23,607 23,756 24,000 24,000 Supplemental Allowances - - 1,908 1,908 1,908 1,908
Payroll Taxes 12,484 9,021 12,459 13,191 15,921 16,706
Retirement (Employer Contribution) 11,408 18,077 16,970 19,144 21,909 23,005 Total Planning & Environmental Services 992,748 1,185,731 1,349,811 1,430,668 1,769,821 1,781,766 General Expenses
Animal Services 113,100 109,046 111,168 113,121 115,008 119,604 Law Enforcement Services 2,635,462 2,741,718 2,838,642 2,891,248 3,156,101 3,271,786 Other Public Safety Services 6,039 6,985 3,661 2,055 2,099 2,159 Non-Operating (see detail below) - - - - 40,000 -
Total Public Safety Services 2,754,601 2,857,749 2,953,471 3,006,424 3,273,208 3,393,549 General Expenses
Non-Operating (see detail below) 45,000 130,000 20,640 4,359 25,000 - Total Information Technology & Cyber Security Account 45,000 130,000 20,640 4,359 25,000 - Subtotal Operating Expenditures 5,242,555 5,537,283 6,019,113 6,088,085 6,976,829 7,247,511 Subtotal Non-Operating Expenditures 302,372 131,079 40,622 7,758 105,000 40,000 TOTAL GENERAL FUND (ALL EXPENDITURES) 5,544,927 5,668,362 6,059,735 6,095,843 7,081,829 7,287,511

CAPITAL PROJECTS FUND
Capital Projects (see detail below) 252,316 327,534 164,043 592,547 608,250 - TOTAL CAPITAL PROJECTS FUND 252,316 327,534 164,043 592,547 608,250 - TOTAL ALL GENERAL FUND GROUP (ALL EXPENDITURES) 5,920,678 5,872,461 6,223,778 6,688,390 7,690,079 7,287,511 Planning & Environmental ServicesPublic Safety ServicesInformation Technology & Cyber Security Account PAGE 5.0-35
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2023-25 Budget & Work Plan
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 CalPERS Other Post-Employment Benefits (OPEB) Trust Contribution 19,529 - - - - - CalPERS Retirement Unfunded Accrued Liability Lump Sum Payments 101,092 29,970 - - - - - 14,924 - - - -
22,936 - - - - -
Building Permitting Records Digitization 2,537 17,463 19,982 3,399 40,000 40,000 15,710 34,290 - - - -
- - - - 40,000 -
45,000 130,000 20,640 4,359 25,000 -
131,079 302,372 40,622 7,758 105,000 40,000
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 - 83,898 - - - - - 7,925 - - - -
89,815 147,882 125,784 413,064 - - - 59,593 - - - - 161,967 20,243 - - - - - - 18,259 179,483 - - - - - - 250,000 -
- - - - 85,000 -
534 - - - - -
- 1,204 - - - - - 6,789 - - - -
- - - - 273,250 -
- - 20,000 - - - - - - - -
TOTAL 252,316 327,534 164,043 592,547 608,250 -
Woods End Wilderness Preserve Trail Drainage and Improvement Project El Toro Road Traffic Signal Synchronization ProjectRidge Route Drive Landscape ProjectCity Hall Refurbishment and Safety Project: Phase 2 (Design and Construction)Capital Projects Fund Detail for Capital Projects Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 3City Hall Refurbishment and Safety Project: Phase 1 (Construction)"A Place for Paws" Dog Park Relocation ProjectCity Hall/Public Library ProjectCity Hall Refurbishment and Safety Project: Phase 3Moulton Parkway Traffic Signal Synchronization ProjectCity-maintained Catch Basins Full Capture Systems Retrofit ProjectCity Hall Refurbishment and Safety Project: Phase 4City Hall Refurbishment and Safety Project: Phase 5PUBLIC SAFETY SERVICES Emergency Operations Plan Update
Ridge Route Drive Drainage Repair ProjectNon-Operating Detail

GENERAL GOVERNMENTTOTALINFORMATION TECHNOLOGY & CYBER SECURITY ACCOUNTENGINEERING & INFRASTRUCTURE SERVICES El Toro Road Drainage/Localized Flooding AnalysisGolf Cart Path/Low-Speed Vehicle Crossing Zone SignageExpenditures are intended to address limited-term and extraordinary information technology and cyber security needs. Expenditures may include, but are not necessarily limited to, hardware, software, and equipment purchase and installation; network, data, and physical asset protection, redundancy, connectivity, and interoperability improvement; software optimization and workflow improvement; strategic planning; policy and procedure development; cyber security assessment; and, incident response and recovery. Expenditures for routine (“day-to-day”) information technology consulting services, routine Internet and telecommunications services, and software license agreement and maintenance contract renewals beyond initial terms, are not permitted.

General Plan Comprehensive Update

PLANNING & ENVIRONMENTAL SERVICES
PAGE 5.0-36
CITY

BUDGET DETAIL,

SPECIAL REVENUE
FUNDS

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

6.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-1

6.0. CITY BUDGET DETAIL,

SPECIAL REVENUE FUNDS
This chapter presents fund-level revenue and expenditure detail for the programs, projects, and services included in this budget.

SPECIAL REVENUE FUNDS SUMMARY
The City uses Special Revenue Funds to account for the proceeds of revenue sources that are legally restricted or committed to expenditures for specified purposes. The City also accounts for the Laguna Woods Civic Support Fund, a nonprofit public benefit corporation, as a Special Revenue Fund for financial reporting purposes, because it meets the criteria of a “component unit”1 as that term is defined by the Governmental Accounting Standards Board.

The City currently maintains 13 individual Special Revenue Funds. [Special Revenue Funds Structure – Fiscal Years 2023-25] Fund Title
Fuel Tax
Road Maintenance & Rehabilitation Program
Measure M2 (OC Go)
Service Authority for Abandoned Vehicles
Supplemental Law Enforcement Services
Mobile Source Reduction
PEG/Cable Television
Senior Mobility
Community Development Block Grant (CDBG)
Federal Grants
State of California Grants
Miscellaneous Special Revenue
Laguna Woods Civic Support Fund
1 Government Accounting Standards Board Statement No. 61 (November 2010), Paragraph 20, defines a “component unit” as a legally separate organization for which the City Council is financially accountable or other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City’s financial statements to be misleading.

PAGE 6.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Special Revenue Funds are self-balancing. In the following charts and tables, expenditures may exceed revenue as a result of limited-term non-operating and capital improvement project expenditures, as well as expenditures for projects funded with revenues received in prior fiscal years.

FUEL TAX FUND
Fuel Tax is generated by a per gallon excise tax on fuel used to propel motor vehicles or aircraft pursuant to California Constitution Article XIX Section 1; Revenue and Tax Code sections 7301 – 8404 and 8601 – 9355; and, Streets and Highways Code sections 2100 et seq. The City uses Fuel Tax revenue to support the maintenance, operation, and construction of roads and right-of-way. [Fuel Tax Fund Revenue and Expenditures Comparison
– Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $452,100 $329,236
2023-24 (Estimate) $492,800 -
2023-24 (Budget) - $395,000
2024-25 (Estimate) $503,700 -
2024-25 (Budget) - $425,000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Revenue Expenditures
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-3 Summary of Significant Trends and Observations
• Fuel tax revenue was projected and estimated after considering the California Local Government Finance Almanac’s analysis of information from the California Department of Finance.
• Expenditures in fiscal years 2017-18 and 2019-20 were higher than typical due to capital improvement project expenditures and, in the case of Fiscal Year 2019-20, limited-term street maintenance expenditures (e.g., extensive street restriping work).

ROAD MAINTENANCE & REHABILITATION PROGRAM FUND
In April 2017, Governor Brown signed the Road Repair and Accountability Act of 2017 (“Senate Bill 1”) into law, which increased the funds available to cities for public road maintenance and rehabilitation. The City accounts for Senate Bill 1 revenue in the Road Maintenance & Rehabilitation Program Fund, which is used to support the maintenance and operation of roads and right-of-way.

Proposition 69 (2018) is a ballot measure that California voters approved in 2018 to restrict the California State Legislature’s ability to spend Senate Bill 1 revenue for purposes other than originally intended.
[Road Maintenance & Rehabilitation Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
$0
$60,000
$120,000
$180,000
$240,000
$300,000
$360,000
$420,000
$480,000
Revenue Expenditures
PAGE 6.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Fiscal Year Revenue Expenditures
2022-23 (Projection) $387,400 $258,626
2023-24 (Estimate) $435,300 -
2023-24 (Budget) - $325,821
2024-25 (Estimate) $465,600 -
2024-25 (Budget) - $195,795
Summary of Significant Trends and Observations
• The first Senate Bill 1 revenue measures took effect on November 1, 2017, resulting in the receipt of partial year revenue in Fiscal Year 2017-18. • Senate Bill 1 revenue was projected and estimated after considering the California Local Government Finance Almanac’s analysis of information from the California Department of Finance.
• The City’s Senate Bill 1 expenditures are focused on annual pavement management plan-related capital improvement projects.
• For additional information on how the City is using Senate Bill 1 funds to improve local roads, please visit the State of California’s Rebuilding CA website (http://rebuildingca.ca.gov).

MEASURE M2 (OC GO) FUND
Measure M2 is a ballot measure that Orange County voters approved in 2006 to increase the countywide sales tax rate through 2041 by one-half cent for the purpose of funding transportation projects and activities. It was preceded by Measure M, a ballot measure that Orange County voters approved for similar purposes in 1990. The City uses Measure M2 revenue to support the maintenance, operation, and construction of roads and right-of-way.

In 2017, the Orange County Transportation Authority rebranded Measure M2 as “OC Go.” The City now uses the term “Measure M2 (OC Go).” CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-5 [Measure M2 (OC Go) Fund Historical Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $320,600 $241,128
2023-24 (Estimate) $336,000 -
2023-24 (Budget) - $285,700
2024-25 (Estimate) $348,600 -
2024-25 (Budget) - $290,700
Summary of Significant Trends and Observations
• Measure M2 (OC Go) “Fair Share” revenue is tied to countywide sales tax receipts and typically comprises the largest portion of Measure M2 (OC Go) Fund revenues.
• Fair Share revenue increased significantly in Fiscal Year 2021-22, by 24% over Fiscal Year 2020-21, as the impacts of COVID-19 eased. Another significant increase occurred in Fiscal Year 2022-23.
• The Orange County Transportation Authority estimates that the City’s Fair Share revenue will increase from the year prior by 5.5% in Fiscal Year 2023-24 and 3.8% in Fiscal Year 2024-25.
• Measure M2 (OC Go) grant revenue was received in fiscal years 2017- $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Revenue Expenditures
PAGE 6.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN 18, 2018-19, and 2020-21 to support two traffic signal synchronization projects which are now complete. Expenditures in those fiscal years were higher than typical as a result.

SERVICE AUTHORITY FOR ABANDONED VEHICLES FUND
In addition to the active funds discussed in this section, the City also maintains a balance in its Service Authority for Abandoned Vehicles Fund to assist with the abatement of abandoned vehicles. Service Authority for Abandoned Vehicles revenue was generated as a result of the City’s former membership in the now defunct Orange County Service Authority for Abandoned Vehicles, which operated between 1991 and 2012, pursuant to California Vehicle Code Section 22710(a). During its operation, the Orange County Service Authority for Abandoned Vehicles imposed and collected a $1 per vehicle registration fee ($2 for commercial vehicles) for use in offsetting member agencies’ costs of abating abandoned vehicles. No Service Authority for Abandoned Vehicles Fund activity is expected for fiscal years 2023-24 or 2024-25, beyond minimal interest earnings on the accumulated fund balance.
[Service Authority for Abandoned Vehicles Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
$0
$125
$250
$375
$500
$625
$750
$875
$1,000
Revenue Expenditures
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-7 Fiscal Year Revenue Expenditures
2022-23 (Projection) $0 $0
2023-24 (Estimate) $0 -
2023-24 (Budget) - $0
2024-25 (Estimate) $0 -
2024-25 (Budget) - $0

SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
The Supplemental Law Enforcement Services Fund was included in the State of California’s Local Law Enforcement Services Act of 2011, which realigned a variety of formerly state law enforcement programs by shifting responsibilities to local authorities. The City receives a minimum of $100,000 in Supplemental Law Enforcement Services revenue each year, which it uses to offset a portion of qualifying law enforcement services costs.
[Supplemental Law Enforcement Services Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
$0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
Revenue Expenditures
PAGE 6.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Fiscal Year Revenue Expenditures
2022-23 (Projection) $165,800 $158,100
2023-24 (Estimate) $167,800 -
2023-24 (Budget) - $176,100
2024-25 (Estimate) $169,600 -
2024-25 (Budget) - $176,100
Summary of Significant Trends and Observations
• Supplemental Law Enforcement Services Fund revenue continues to increase, although still at a rate less than increases in law enforcement services costs. The rate of growth has declined from 34% to 8% over the past five fiscal years, and the growth adjustment is projected to increase by just 6.5% in Fiscal Year 2022-23. This budget estimates growth in fiscal years 2023-24 and 2024-25 only at the rate of inflation.

MOBILE SOURCE REDUCTION FUND
The City receives funding from the State of California’s Assembly Bill 2766 (1991) Subvention Program, which remits a portion of a motor vehicle registration fee surcharge to counties and cities to support efforts to meet requirements of federal and state clean air acts, and for the implementation of motor vehicle emission reduction measures in the South Coast Air Quality Management District’s Air Quality Management Plan. The City accounts for Assembly Bill 2766 (1991) Subvention Program revenue in the Mobile Source Reduction Fund.

Revenue from the Mobile Source Air Pollution Reduction Review Committee’s Clean Transportation FundingTM 2017 Local Government Partnership Program (“2017 MSRC Program”) is accounted for in the Mobile Source Reduction Fund. 2017 MSRC Program funds are intended to support projects that “jumpstart” implementation of the South Coast Air Quality Management District’s 2016 Air Quality Management Plan. The City’s one-time allocation is $50,000.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-9 [Mobile Source Reduction Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $26,100 $36,178
2023-24 (Estimate) $72,000 -
2023-24 (Budget) - $0
2024-25 (Estimate) $22,000 -
2024-25 (Budget) - $0
Summary of Significant Trends and Observations
• Annual regular Mobile Source Reduction revenue has been fairly constant over the past several years, and is expected to remain stable without significant variation through Fiscal Year 2024-25. • The City expects to expend its $50,000 allocation of 2017 MSRC Program funding in Fiscal Year 2022-23 on the City Hall Electric Vehicle Charging Infrastructure Project, and anticipates actual receipt of this funding in Fiscal Year 2023-24. Regular Mobile Source Reduction revenue will also be used to support the project.
• Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following project, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: City Hall Electric Vehicle $0
$15,000
$30,000
$45,000
$60,000
$75,000
$90,000
Revenue Expenditures
PAGE 6.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Charging Infrastructure Project.

PEG/CABLE TELEVISION FUND
The City collects a Public, Educational, and Governmental (“PEG”) fee from franchised video service providers operating within the City. The City uses PEG fee revenue to support PEG-related purposes consistent with applicable law. [PEG/Cable Television Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $18,400 $0
2023-24 (Estimate) $18,400 -
2023-24 (Budget) - $15,000
2024-25 (Estimate) $18,800 -
2024-25 (Budget) - $15,000
Summary of Significant Trends and Observations
• PEG fee revenue is expected to remain fairly constant over the coming fiscal years without any significant variation.
• This budget estimates growth in PEG fee revenue in fiscal years 2023-24 and 2024-25 only at the rate of inflation. Projected revenue for Fiscal $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Revenue Expenditures
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-11 Year 2022-23 includes a small amount of interest earnings. • Expenditures in Fiscal Year 2020-21 were higher than typical due to capital improvement project expenditures.

SENIOR MOBILITY FUND
The City uses the Senior Mobility Fund to account for revenues that are used to support the Senior Mobility Program, including Measure M2 (OC Go) Senior Mobility funds, Transportation Development Act funds, participants fees, and transfers from the General Fund.
[Senior Mobility Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $144,000 $25,945
2023-24 (Estimate) $140,700 -
2023-24 (Budget) - $207,000
2024-25 (Estimate) $145,700 -
2024-25 (Budget) - $227,000
Summary of Significant Trends and Observations
• In June 2021, the City Council approved an agreement with the Orange $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Revenue Expenditures
PAGE 6.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN County Transportation Authority that provides for the continued receipt of Measure M2 (OC Go) Senior Mobility funds between July 1, 2021 and June 30, 2026, with the potential for extensions through June 30, 2031. • Senior Mobility Program ridership has been steadily declining since Fiscal Year 2016-17. The City will launch a new iteration of the Senior Mobility Program on July 1, 2023 that is expected to increase ridership. • Revenue from Measure M2 (OC Go) Senior Mobility funds is projected to increase by 12% in Fiscal Year 2022-23, 2.5% in Fiscal Year 2023-24, and

3.8% in Fiscal Year 2024-25, according to estimates from the Orange County Transportation Authority.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
Community Development Block Grant (“CDBG”) funding is authorized under Title 1 of the federal Housing and Community Development Act of 1974, as amended, and is subject to federal appropriation. CDBG funding is intended to assist with local community development needs.

Units of local government are classified as either “entitlement areas” or “nonentitlement areas” for the purpose of receiving CDBG funding. The City is a non-entitlement area, meaning that it must compete for CDBG funds and does not receive CDBG funds directly from the federal Department of Housing and Urban Development. Non-entitlement areas generally include counties and cities with populations of less than 200,000 and 50,000, respectively.

The City competes for CDBG funds through the Urban County CDBG Program administered by the County of Orange. The cities of Brea, Cypress, Dana Point, Laguna Beach, Laguna Hills, La Palma, Los Alamitos, Seal Beach, Stanton, and Villa Park are also part of the Urban County CDBG Program.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-13 [Community Development Block Grant (CDBG) Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25] Fiscal Year Revenue Expenditures
2022-23 (Projection) $0 $35,258
2023-24 (Estimate) $500,000 -
2023-24 (Budget) - $150,000
2024-25 (Estimate) $150,000 -
2024-25 (Budget) - $150,000
Summary of Significant Trends and Observations
• Prior to Fiscal Year 2017-18, CDBG funds were primarily used to offer the Residential Energy Efficiency Improvement Program, which installed replacement windows, doors, and other energy efficient improvements in the homes of lower income, senior households, at no charge. The program was suspended in 2017 due to uncertainty surrounding the future availability of CDBG funds, as well as the impacts of increasing compliance requirements and law enforcement costs on City resources.

The City’s costs to administer the program had exceeded 35% of the costs of the improvements that were made.
• In Fiscal Year 2017-18, the City began its Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project with annual phases $0
$75,000
$150,000
$225,000
$300,000
$375,000
$450,000
$525,000
Revenue Expenditures
PAGE 6.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN contingent on the receipt of CDBG funds.
• Timing differences related to the completion of capital improvement projects and the receipt of reimbursing revenue account for variations in typical revenue and expenditures in fiscal years 2017-18, 2022-23, and 2023-24.
• In Fiscal Year 2020-21, the City received a one-time allocation of $33,713 in CDBG Coronavirus Aid, Relief, and Economic Security Act (“COVID-19 CDBG-CV”) funding, which was used to provide financial assistance to local businesses and nonprofit organizations through the COVID-19 Face Coverings Reimbursement Program. Revenue and expenditures in Fiscal Year 2020-21 were higher than typical as a result.
• Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following project, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: Americans with Disabilities Act (ADA) Pedestrian Accessibility Project: Phases 6 and 6B.

FEDERAL GRANTS FUND
The City uses the Federal Grants Fund to account for revenues from grants and other awards and allocations from the United States government that are not otherwise accounted for in a separate fund.

FUNDING SOURCES ACTIVE
IN FISCAL YEARS 2023-25
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) H.R. 1319 (“American Rescue Plan Act of 2021”) was signed by President Biden on March 11, 2021. H.R. 1319 includes $350 billion in emergency funding for state, local, territorial, and Tribal governments related to the COVID-19 public health emergency. The City’s one-time allocation is $3,791,657.

INACTIVE FUNDING SOURCES WITH ACTIVITY
PRIOR TO FISCAL YEAR 2021-22
Coronavirus Aid, Relief, and Economic Security (CARES) Act Activity in fiscal years 2019-20 and 2020-21 was related to the receipt and expenditure of COVID-19 emergency funding, made available as a result of H.R. 748 (“Coronavirus Aid, Relief and Economic Security Act of 2020”).

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-15 [Federal Grants Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $1,390,510 $1,390,510
2023-24 (Estimate) $1,618,278 -
2023-24 (Budget) - $719,145
2024-25 (Estimate) $782,869 -
2024-25 (Budget) - $782,869
Note: The Federal Grants Fund was established in Fiscal Year 2019-20. Prior to Fiscal Year 2019-20, grants and other awards and allocations from the United States government were accounted for in other funds.

Summary of Significant Trends and Observations
• Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following projects, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: City Hall/Public Library Project, El Toro Road and Moulton Parkway Water Quality Treatment Project, and Woods End Wilderness Preserve Trail Drainage and Improvement Project.
$0
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
Revenue Expenditures
PAGE 6.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

STATE OF CALIFORNIA GRANTS FUND
The City uses the State of California Grants Fund to account for revenues from grants and other awards and allocations from the State of California that are not otherwise accounted for in a separate fund.

FUNDING SOURCES ACTIVE IN FISCAL YEARS 2023-25
Local Early Action Planning (LEAP) Grant
Local Early Action Planning (“LEAP”) Grant funds were made available as part of the California Local Government Planning Support Grants Program pursuant to California Health and Safety Code Chapter 3.1. LEAP Grant funds were awarded to support the preparation and adoption of planning documents, implementation of process improvements to accelerate housing production, and activities that facilitate implementation of the sixth cycle of the Regional Housing Needs Assessment (“RHNA”). The City’s one-time allocation is $65,000.

Senate Bill 2 Planning Grant
Senate Bill 2 Planning Grant funds were made available as a result of the California Building Homes and Jobs Act (Senate Bill 2, 2017) with the goal of increasing the supply of affordable housing. Senate Bill 2 Planning Grant funds were awarded to support the preparation, adoption, and implementation of plans and process improvements that streamline housing approvals and accelerate housing production. The City’s one-time allocation is $160,000.

Permanent Local Housing Allocation (PLHA)
Permanent Local Housing Allocation (“PLHA”) funds are made available as a result of the California Building Homes and Jobs Act (Senate Bill 2, 2017) with the goal of increasing the supply of affordable housing. PLHA funds are raised from the proceeds of a $75 recording fee on certain real estate transactions (up to a maximum of $225 per transaction) and can be used for purposes set forth in California Health and Safety Code Section 50470(b)(2)(D).

In Fiscal Year 2021-22, the City began receiving an ongoing grant of PLHA funds based on the formula prescribed under federal law for the Community Development Block Grant (“CDBG”) Program. The City will use PLHA funds to offer a new Accessibility Improvement Reimbursement Program that provides financial assistance to lower income, senior households that make accessibility improvements inside their homes.

Proposition 68 (Per Capita Program)
Proposition 68 (“California Drought, Water, Parks, Climate, Coastal Protection, CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-17 and Outdoor Access For All Act of 2018”) is a ballot measure that California voters approved in 2018 to authorize the issuance of bonds in the amount of $4 billion to finance a drought, water, parks, climate, coastal protection, and outdoor access for all program. A portion of bond proceeds is available to cities for local park rehabilitation, creation, and improvement grants on a per capita basis. The City’s one-time allocation is $177,952.

State of California Budget Appropriation: City Hall/Public Library Project With the assistance of Assemblywoman Cottie Petrie-Norris, the City was able to secure a $500,000 State of California budget appropriation (Assembly Bill 74, 2019) to support the City Hall/Public Library Project. The City Hall/Public Library Project is underway with completion expected in Fiscal Year 2021-22. [State of California Grants Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $163,500 $65,823
2023-24 (Estimate) $239,800 -
2023-24 (Budget) - $0
2024-25 (Estimate) $0 -
2024-25 (Budget) - $0
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Revenue Expenditures
PAGE 6.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Note: The State of California Grants Fund was established in Fiscal Year 2019-20. Prior to Fiscal Year 2019-20, grants and other awards and allocations from the State of California were accounted for in other funds.

Summary of Significant Trends and Observations
• Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following project, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: Woods End Wilderness Preserve Trail Drainage and Improvement Project.

MISCELLANEOUS SPECIAL REVENUE FUND
The City uses the Miscellaneous Special Revenue Fund to account for revenues collected as a result of agreements, grant awards, and other allocations not accounted for in other Special Revenue Fund categories. [Miscellaneous Special Revenue Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $0 $0
2023-24 (Estimate) $0 -
2023-24 (Budget) - $0
$0
$15
$30
$45
$60
$75
$90
Revenue Expenditures
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 6.0-19 2024-25 (Estimate) $0 -
2024-25 (Budget) - $0
Summary of Significant Trends and Observations
• Revenue received as a result of the City’s participation in the National Opioids Settlement will be recognized in the Miscellaneous Special Revenue Fund following future, as-of-yet-undetermined expenditures.

For additional information on the National Opioids Settlement, please visit www.nationalopioidessettlement.com.

LAGUNA WOODS CIVIC SUPPORT FUND
The Laguna Woods Civic Support Fund is a nonprofit public benefit corporation that raises and distributes funds to support programs, projects, and services of the City, and functions as a “friends of the library” group in support of the Laguna Woods branch of OC Public Libraries.

The City Council serves as the Board of Directors for the Laguna Woods Civic Support Fund. Administrative support is provided by City personnel.

The Laguna Woods Civic Support Fund is accounted for as a Special Revenue Fund for financial reporting purposes because it meets the criteria of a “component unit” as that term is defined by the Governmental Accounting Standards Board (refer to footnote 1 on page 6.0-1).

PAGE 6.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN [Laguna Woods Civic Support Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2024-25]
Fiscal Year Revenue Expenditures
2022-23 (Projection) $1,202 $3,889
2023-24 (Estimate) $0 -
2023-24 (Budget) - $48,810
2024-25 (Estimate) $0 -
2024-25 (Budget) - $300
Summary of Significant Trends and Observations
 The Laguna Woods Civic Support Fund is expected to remain largely inactive during fiscal years 2023-24 and 2024-25. Planned expenditures include annual corporate filings and other minimum activities necessary to maintain the corporation.
 Additional expenditures are included in Fiscal Year 2023-24 to purchase and install a contributor recognition plaque for the new Public Library Building, as well as to contribute funds raised for the construction of the City Hall/Public Library Project to the City for that purpose. $0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
Revenue Expenditures
Percent Change Percent Change
Fiscal Year 2018-19 Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2022-23 Fiscal Year 2023-24 from Prior Year Fiscal Year 2024-25 from Prior Year Line Item Actual Actual Actual Actual Budget Projection Budget Projection Budget Budget

SPECIAL REVENUE FUNDS
Fuel Tax 360,886 395,192 366,878 397,090 407,319 469,400 518,300 10.4% 526,700 1.6% Road Maintenance & Rehabilitation Program 281,445 292,739 302,367 334,676 322,469 394,000 444,000 12.7% 471,800 6.3% Measure M2 (OC Go) 384,458 232,616 299,194 277,705 218,800 320,600 336,000 4.8% 348,600 3.8% Coastal Area Road Improvement & Traffic Signals (CARITS) 5,081 5,413 2,798 476 Fund Closed in Fiscal Year 2021-22 Service Authority for Abandoned Vehicles 751 782 404 293 - 600 - -100.0% - 0.0% Supplemental Law Enforcement Services Act 149,327 156,806 157,177 161,589 171,000 165,800 167,800 1.2% 169,600 1.1% Mobile Source Reduction 24,977 19,632 28,601 16,936 72,000 26,100 72,000 175.9% 22,000 -69.4% Mobile Source Reduction - Local Government Partnership - - Fund Closed Beverage Container Recycling - Fund Closed
Used Oil/Oil Payment Program 106 111 46 Fund Closed in Fiscal Year 2020-21 PEG/Cable Television 15,333 15,419 14,546 13,992 14,700 18,400 18,400 0.0% 18,800 2.2% Senior Mobility 211,592 167,420 147,104 164,600 133,800 144,000 190,700 32.4% 195,700 2.6% Community Development Block Grant (CDBG) 231,789 145,699 177,726 349,546 150,000 - 500,000 100.0% 150,000 -70.0% Proposition 68 (2018) Per Capita - - Fund Closed
Federal Grants - 30,985 318,101 675,132 1,895,828 1,390,510 1,618,278 16.4% 782,869 -51.6% State of California Grants - 1,453 3,652 502,332 193,952 163,500 239,800 46.7% - -100.0% Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 - - - 0.0% - 0.0% Laguna Woods Civic Support Fund:

R1 - Donations - Restricted - Friends of the Library 2,232 - 272 47,875 10,000 700 - -100.0% - 0.0% R2 - Donations - Restricted - Friends of the Dog Park 11,836 200 500 - 10,000 500 - -100.0% - 0.0% R3 - Donations - Unrestricted - - 1,000 - - - - 0.0% - 0.0% R4 - Fundraising - - - - - - - 0.0% - 0.0%
R5 - Grant Funding - - - - - - - 0.0% - 0.0%
R6 - Miscellaneous 5 7 1 1 15 2 - -100.0% - 0.0%
TOTAL SPECIAL REVENUE FUNDS (ALL REVENUE) 1,679,818 1,464,474 1,820,367 2,942,243 3,599,883 3,094,112 4,105,278 32.7% 2,686,069 -34.6% Revenue Summary - Special Revenue Funds
Fiscal Years 2023-25 Budget & Work Plan

CITY OF LAGUNA WOODS
PAGE 6.0-21
PAGE 6.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget Contract - Landscaping 197,848 240,740 228,274 230,169 245,000 275,000 Contract - Street Maintenance 128,464 104,921 127,240 97,916 150,000 150,000 Contract - Street Sweeping - - - - - -
Contract - Traffic Signal Maintenance 22,466 - - - - -
El Toro Water Efficient Median Improvement Project (Between Calle Sonora and Moulton Parkway, Moulton Parkway between South City Limit and Calle Aragon) (Design) 66,863 4,167 - - - - Pavement Management Plan Project (Eastbound El Toro Road between Avenida Sevilla and Church Intersection) and Various Median and Sidewalk Reconstruction - 10,157 - - - - Water Efficient Median Improvement Project (El Toro Road between Calle Sonora and Moulton Parkway, Moulton Parkway between South City Limit and Calle Aragon, Santa Maria Avenue Shared Median) (Construction) - 272,143 - - - - Ridge Route Drive Landscape Project - - 22,852 1,151 - - Total Fuel Tax 412,524 635,245 378,366 329,236 395,000 425,000 Pavement Management Plan Project (Westbound El Toro Road between Avenida Sevilla and Willow Tree Center) - 154,245 - - - - Pavement Management Plan Project (Eastbound El Toro Road between Church Intersection and Moulton Parkway, Westbound El Toro Road between Willow Tree Center and Moulton Parkway) 218,289 - - - - - Pavement Management Plan Project (Southbound Moulton Parkway between Via Campo Verde and Calle Cortez) - - 174,787 - - - Pavement Management Plan Project (Southbound Moulton Parkway between Calle Cortez and South City Limit) - - - 258,626 - - Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager) - - - - 325,821 -
Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) - - - - - 195,795
Total Road Maintenance & Rehabilitation Program 154,245 218,289 174,787 258,626 325,821 195,795 Street Lighting - Public Right-of-Way 28,633 25,562 28,473 29,374 35,000 35,000 Contract - Traffic Engineering 119,540 145,635 146,735 161,238 175,000 180,000 Contract - Traffic Signal Maintenance 46,177 46,256 64,991 49,866 75,000 75,000 Allowable Overhead Costs 650 650 650 650 700 700
El Toro Road Traffic Signal Synchronization Project 11,699 - - - - Moulton Parkway Traffic Signal Synchronization Project 35,077 - - - - City-maintained Catch Basins Full Capture Systems Retrofit Project - - 4,173 - - - Total Measure M2 (OC Go) 238,705 221,174 245,022 241,128 285,700 290,700

CITY OF LAGUNA WOODS
Fiscal Years 2023-25 Bud
get & Work Plan
Expenditures Detail - Special Revenue Funds
Fuel TaxRoad Maintenance & Rehabilitation ProgramMeasure M2 (OC Go) PAGE 6.0-23
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2023-25 Bud
get & Work Plan
Expenditures Detail - Special Revenue Funds
Non-Operating (Reimburse County) - - 261,786 Fund Closed in Fiscal Year 2021-22 Total Coastal Area Road Improvement and Traffic Signals (CARITS) - - 261,786 Program Activity - - - - - -
Total Service Authority for Abandoned Vehicles - - - - - - Law Enforcement Services 158,100 154,100 158,100 158,100 176,100 176,100 Total Supplemental Law Enforcement Services Act 158,100 154,100 158,100 158,100 176,100 176,100 Program Activity - 1,581 - - - -
City Hall Refurbishment and Safety Project: Phase 3 and Electric Vehicle Charging Infrastructure (Design) 290 5,285 - - - -
City Hall Electric Vehicle Charging Infrastructure Projecct - - - 36,178 - - Total Mobile Source Reduction 290 6,866 - 36,178 - -
Contract - Solid Waste 5,326 - Fund Closed in Fiscal Year 2020-21 Total Used Oil/Oil Payment Program 5,326 -
Equipment & Maintenance 3,000 - - - 15,000 15,000
City Hall Television Broadcast Improvement Project 101,668 - - - - - Total PEG/Cable Television 104,668 - - - 15,000 15,000
Salaries, Full-Time 22,421 2,954 22,819 8,487 - -
Office Supplies & Activities - - - 3,051 5,000 5,000
Printing 4,224 3,775 1,629 2,371 2,000 2,000
Contract - Transportation 12,219 28,054 9,518 6,695 200,000 220,000 Contract - Taxi Voucher NEMT 28,847 54,622 3,914 5,341 - - Total Senior Mobility 67,711 89,405 37,880 25,945 207,000 227,000 Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 3 - 145,699 - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 4 144,013 - - - - -
COVID-19 CDBG-CV 33,713 - - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 5 - - 349,546 - - -
Used Oil/Oil Payment ProgramCoastal Area Road Improvement and Traffic Signals (CARITS)Service Authority for Abandoned VehiclesSupplemental Law Enforcement Services ActMobile Source ReductionCommunity Development Block Grant (CDBG)Senior MobilityPEG/Cable Television PAGE 6.0-24
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2023-25 Bud
get & Work Plan
Expenditures Detail - Special Revenue Funds
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 6 - - - 35,258 - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 6B - - - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7 - - - - 150,000 -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 - - - - - 150,000
Total Community Development Block Grant (CDBG) 177,726 145,699 349,546 35,258 150,000 150,000 Coronavirus Aid, Relief, and Economic Security (CARES) Act - State 187,805 - - - - - Coronavirus Aid, Relief, and Economic Security (CARES) Act - County 116,911 30,985 - - - - American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) Eligible Projects, Unallocated - - - - - 707,869
El Toro Road and Moulton Parkway Water Quality Treatment Project - - - - - - El Toro Road Medians Improvement Project (Westbound El Toro between Moulton Parkway to Calle Sonora) - - - - 27,370 - City Hall Complex Parking Lot Improvement Project - - - - 300,000 - City Hall/Public Library Project - - 675,132 1,212,840 118,525 - Ridge Route Drive Drainage Repair Project - - - - 273,250 - Ridge Route Drive Landscape Project - - - 177,670 - -
Transit Shelter and Street Furniture Replacement Project - - - - - 75,000 Woods End Wilderness Preserve Trail Drainage and Improvement Project - - - - - -
Total Federal Grants 304,716 30,985 675,132 1,390,510 719,145 782,869 Local Early Action Planning (LEAP) Grant 12,839 - 52,161 - - - Senate Bill 2 Planning Grant 75,340 - 24,616 60,044 - - Permanent Local Housing Allocation (PLHA) - - - - - -
SB 1383 Local Assistance Grant Program - - - 5,779 - -
Proposition 68 (Per Capita Program) - Woods End Wilderness Preserve Trail Drainage and Improvement Project - - - - - -
State Budget Appropriation - City Hall/Public Library Project - - 507,418 - - - Total State of California Grants 88,179 - 584,195 65,823 - - Janssen & Distributors Fund Opened in Fiscal Year 2022-23 - - -NOAT II - - - Total Miscellaneous Special Revenue - - -
E1 - Contract Services - - - - - -
Laguna Woods Civic Support FundFederal GrantsState of California GrantsMiscellaneous Special Revenue PAGE 6.0-25
Fiscal Year 2019-20 Fiscal Year 2020-21 Fiscal Year 2021-22 Fiscal Year 2022-23 Fiscal Year 2023-24 Fiscal Year 2024-25 Line Item Actual Actual Actual Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2023-25 Bud
get & Work Plan
Expenditures Detail - Special Revenue Funds
E2 - Corporate Fees - - - - 100 100
E3 - Information Technology - - - - 100 100
E4 - Supplies and Printing 3,579 8,438 334 3,889 - -
E5 - Supportive Contributions, Friends of the Library - - - - 48,510 - E6 - Supportive Contributions, Friends of the Dog Park - - - - - - E7 - Miscellaneous - 1,129 - - 100 100
Total Laguna Woods Civic Support Fund 3,579 9,567 334 3,889 48,810 300 TOTAL SPECIAL REVENUE FUNDS (ALL EXPENDITURES) 1,762,282 1,464,817 2,865,148 2,544,693 2,322,576 2,262,764 PAGE 6.0-26
CITY

WORK PLAN

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

7.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-1

7.0. CITY WORK PLAN
This chapter describes programs, projects, and services included in this budget and work plan, and their alignment with the City Council’s priority focus areas.

CONTINUED PROGRAMS, PROJECTS, AND SERVICES
This budget and work plan generally includes the continuation of programs, projects, and services that were ongoing or underway as of the close of Fiscal Year 2022-23, including all core municipal functions such as:

Law Enforcement Animal Control
and Shelter
Development
Permitting, Plan Review,
Inspection, and
Enforcement
City Hall Operations
and Maintenance
Public Park Operations
and Maintenance
Public Road and Rightof-Way Operations and
Maintenance
Traffic Signal and
Control Operations and
Maintenance
Waste and Recycling
Water Quality
(Stormwater) Regulatory
Compliance
Continuing services also include:
• The Senior Mobility Program, which subsidizes the cost of taxi travel for residents who are at least 60 years of age.
• The Household Hazardous Waste Door-to-Door Collection Program, which allows residents to safely and easily dispose of unwanted paint, aerosols, chemicals, light bulbs, motor oil, vehicle batteries, and other household hazardous waste, at no charge.
• The City Hall Waste Drop-Off Program, which allows residents to safely and easily dispose of home-generated sharps waste, non-vehicle batteries, and certain other items by dropping them off at City Hall, at no charge.

PAGE 7.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN • National Prescription Drug Take Back Day Events, which allow residents to safely and easily dispose of most unwanted, unused, and expired prescription medications, at no charge. These events are typically held twice annually with the Orange County Sheriff’s Department. • Notary and foreign pension acknowledgement services, most of which are provided to residents at no charge.
• Other community functions, which in recent fiscal years have included art, culture, health, public safety, transportation, and small business workshops, as well as pet vaccination clinics and legislative office hours for federal and state elected representatives.

Law Enforcement Services
This budget and work plan continues the City’s contract relationship with the Orange County Sheriff’s Department for law enforcement services, including proactive patrol, 911 emergency response, investigation, and related support services (e.g., crime scene analysis, custody/jail services, coroner operations, and missing persons). Under the direction of the City’s Chief of Police Services, law enforcement personnel will continue to work with private security and property management to maintain a high level of public safety.

Animal Control and Shelter Services
This budget and work plan continues the City’s contract relationship with the City of Laguna Beach for animal control and shelter services. Residents and their pets will continue to enjoy the high quality of services provided by the Laguna Beach/Laguna Woods Animal Services Division, including access to a humane animal shelter located in nearby Laguna Canyon.

Solid Waste Handling Services
This budget and work plan continues the City’s contract relationship with CR&R Incorporated for solid waste handling services.

The City grants a franchise agreement for solid waste handling services as a part of complying with the California Integrated Waste Management Act of 1989 (California Assembly Bill 939; Sher, Chapter 1095, Statutes of 1989), which declares that the responsibility for solid waste management is shared between the state and local governments. The California Integrated Waste Management Act of 1989 requires cities to make adequate provision for solid waste handling both within their jurisdiction and in response to regional CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-3 needs. In doing so, cities are also required to comply with laws including:
• Federal Resource Conservation and Recovery Act
• California Assembly Bill 341 (Chesbro, Chapter 476, Statutes of 2011) – commercial recycling
• California Assembly Bill 1826 (Chesbro, Chapter 727, Statutes of 2014) – commercial organic recycling
• California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016) – residential organic recycling

SIGNIFICANT CHANGES IN SERVICE LEVELS
The following significant changes in service levels will be made beginning in Fiscal Year 2023-24:
• The Senior Mobility Program will transition to a new service delivery model that operates on a two-fiscal-year cycle, eliminates the use of vouchers, allows residents to travel to and from John Wayne Airport, eliminates the annual enrollment fee, and revises resident costs. • The anticipated opening of the new Public Library Building’s outdoor activity room in summer 2023 will increase the City’s capacity to host community functions and programming. Use of the outdoor activity room will be guided by facility use policies adopted by the City Council and the City’s lease agreement with the County of Orange.

Additional changes in service levels are described in the Significant Work Plan Items tables beginning on page 7.0-5, as well as in the City Capital Projects chapter beginning on page 8.0-1.

SIGNIFICANT WORK PLAN ITEMS
For ease of reference and to assist with implementation, programs, projects, and services that represent significant new and/or limited-term undertakings by the City are presented in tables beginning on page 7.0-5.

The following information is included in the Significant Work Plan Items tables:
• ID – A numerical designation for reference purposes only • Description – A brief summary of the significant work plan item PAGE 7.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN • Priority Alignment – A visual representation of the City Council’s priority focus areas that are addressed by the significant work plan item; while many priority focus areas may be directly or indirectly addressed by a single significant work plan item, only the primary priority focus areas are shown in the table
• Lead Department – Designation of the City personnel who are primarily responsible for implementing the significant work plan item • Scheduling Consideration – Notes regarding any timing requirements or other factors that affect when a significant work plan item must be undertaken or completed
The Significant Work Plan Items tables are presented alphabetically by lead department. Where the Planning & Environmental Services Department is the lead department, the Significant Work Plan Items tables are further presented alphabetically by primary service area – building, planning, waste, or water.

This work plan does not limit the City Manager’s ability to undertake or cause to be undertaken such work as may be necessary or advantageous for the City, or as may change from time-to-time.

This work plan does not limit the City Manager’s ability to schedule, manage, or assign work as may be necessary or advantageous for the City, or as may change from time-to-time.

The City Manager is authorized to pursue funding to implement this work plan and other work as may be necessary or advantageous for the City, or as may change from time-to-time.

The City Council retains the ability to modify this work plan at its discretion.

This work plan replaces all previous work plans approved for the City.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-5 [Significant Work Plan Items]
Priority Alignment Legend
THE CITY OF LAGUNA WOODS SEEKS TO CREATE A CITY THAT IS… Healthy
and safe
High in quality
of life
Environmentally
conscious
Economically
prosperous
Fiscally
responsible
Professionally
and efficiently
served
ID Description Priority Alignment
1 Personnel Policies and Workplace Safety
Programs Update – Review and update the
City’s personnel policies and workplace
safety programs in order to align the same
with recommendations from the California
Joint Powers Insurance Authority. This item
will address matters related to both City
employees and volunteers.

Lead Department: Administrative Services
Scheduling Consideration: -
ID Description Priority Alignment
2 Document Retention Policy Update –
Review and update the City’s document
retention policy in order to efficiently and
effectively manage the maintenance,
preservation, and disposal of City records in
a manner that complies with applicable
federal, state, and local laws, as well as
contractual obligations.

Lead Department: City Clerk’s Office
Scheduling Consideration: -
PAGE 7.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN ID Description Priority Alignment
3 Requests for Proposals – Conduct
competitive processes to select contract
providers for the following services:

Fiscal Year 2023-24
• Annual Audit Services
• Catch Basin Maintenance Services
• City Engineering Services
• City Hall and Public Library Building
Janitorial Services
• Landscape Architecture and
Landscape Plan Review Services
• Landscape Maintenance Services
• Tree Pruning and Removal Services
Fiscal Year 2024-25
• Building Official, Permit Counter, and
Inspection Services
• Building Plan Review and Certified
Access Specialist (CASp) Services
• Code Enforcement Services
• Tree Pruning and Removal Services

Lead Department: City Manager’s Office
Scheduling Consideration: See “Description” above
ID Description Priority Alignment
4 Accessibility Improvement Reimbursement
Program – Develop and launch a program
to provide financial assistance to lower
income, senior households that make
accessibility improvements inside their
homes. Reimbursements will be funded
using State of California Permanent Local
Housing Allocation (“PLHA”) monies.

Lead Department: City Manager’s Office
Scheduling Consideration: -
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-7 ID Description Priority Alignment
5 Active Transportation Plan Development –
Pursue funding to develop an active
transportation plan focused on improving
bicycle and pedestrian connectivity and
safety on public streets (El Toro Road,
Moulton Parkway, Ridge Route Drive, and
Santa Maria Avenue). This item includes
plan development, if funding is obtained.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: -
ID Description Priority Alignment
6 Engineering and Traffic Survey for Speed
Limits – Complete the periodic review of
speed limits required by the California
Vehicle Code and adopt and implement
any necessary changes to speed limits. This
item applies to all public streets (El Toro
Road, Moulton Parkway, Ridge Route Drive,
and Santa Maria Avenue).

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: No later than September 2024
ID Description Priority Alignment
7 Maintenance Inspection and Repair
Programs Update – Review and update the
City’s maintenance inspection and repair
programs in order to align the same with
recommendations from the California Joint
Powers Insurance Authority. This item will
address matters related to both City
property and equipment.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: -
PAGE 7.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN ID Description Priority Alignment
8 Pavement Management Plan Update for
Fiscal Years 2024-34 – Review and update
the City’s Pavement Management Plan in
order to plan for and manage the longterm preservation, rehabilitation, and maintenance of public streets. This item is
also a biennial requirement for the receipt
of Measure M2 (OC Go) funds.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: No later than June 30, 2024
ID Description Priority Alignment
9 Voice over Internet Protocol
Implementation – Transition City Hall’s voice
communications system to Voice over
Internet Protocol (“VoIP”) (including cloudbased Private Branch Exchange (“PBX”)), which allows calls to be placed and
received over Internet connections rather
than telephone lines.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: -
ID Description Priority Alignment
10 Building Permitting Records Digitization –
Convert paper records to digital files in
order to enhance long-term preservation,
improve ease of reference, and reduce
physical storage needs. While the City’s
digitization goals extend to all departments,
the current work effort is focused on
building permitting records.

Lead Department: Planning & Environmental Services (Building) Scheduling Consideration: -
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-9 ID Description Priority Alignment
11 Building Permitting Software and Electronic
Plan Review Enhancements – Enhance
existing building permitting software in
order to increase operational efficiencies,
automate workflows, add new internal
controls, offer expanded online customer
self-service opportunities, and implement
electronic plan review.

Lead Department: Planning & Environmental Services (Building) Scheduling Consideration: -
ID Description Priority Alignment
12 Commercial Zoning Regulations – Review
and update the City’s commercial zoning
regulations in order to better align zoning
districts with local needs, permitted uses,
and off-street parking standards. This item is
consistent with the City’s goal of providing
residents with access to high quality goods
and services close to home.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: -
ID Description Priority Alignment
13 County Easement and City Boundary
Clarification – Review and correct property
records for easements that were transferred
from the County of Orange to the City
upon incorporation. Adjust City boundaries
to improve the provision of maintenance
services. This item may also include the
vacation or transfer of easements.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: -
PAGE 7.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN ID Description Priority Alignment
14 Discretionary Zoning Permits and
Procedures Regulations – Review and
update the City’s discretionary zoning
permits and procedures regulations in order
to better align zoning activities with local
needs, as well as to enhance the efficiency
and effectiveness of the discretionary
review and permitting process.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: -
ID Description Priority Alignment
15 General Plan Housing Element
Implementation – Implement the City’s 6th
Cycle Housing Element in a manner
consistent with the goals, policy objectives,
and programs identified therein. Most of the
Housing Element’s 32 programs are
“ongoing” or include anticipated
completion dates prior to June 30, 2025.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: See General Plan Housing Element ID Description Priority Alignment
16 General Plan Update – Review and update
the City’s General Plan to establish a longrange vision for the future of Laguna Woods. The General Plan is required by
state law and reflects the community’s
intentions about land use and its
relationship to conservation, housing,
mobility, noise, open space, and safety.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: -
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-11 ID Description Priority Alignment
17 Local California Environmental Quality Act
Guidelines Update – Review and update
the City’s Local California Environmental
Quality Act (“CEQA”) Guidelines in order to
ensure compliance with state law, create
new public education materials, and
promote the efficient, effective, and
economical conduct of City business.

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: -
ID Description Priority Alignment
18 Objective Design and Development
Regulations – Adopt objective design and
development regulations for new and
redevelopment projects (e.g., architectural
and landscape standards). Regulations
applicable to housing projects will not
conflict with California Senate Bill 9 (Atkins,
Chapter 162, Statutes of 2021).

Lead Department: Planning & Environmental Services (Planning) Scheduling Consideration: October 31, 2023 adoption goal ID Description Priority Alignment
19 Construction and Demolition Materials
Management Regulations – Review and
update the City’s construction and
demolition materials management
regulations in order to enhance the
efficiency and effectiveness of the
permitting process for covered projects, as
well as to ensure compliance with state law.

Lead Department: Planning & Environmental Services (Waste) Scheduling Consideration: -
PAGE 7.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN ID Description Priority Alignment
20 State Trash Orders Compliance – Take
actions necessary to comply with the State
Water Resources Control Board’s Statewide
Water Quality Control Plans for Trash, which
generally require the installation, operation,
and maintenance of full capture systems for
all storm drains that capture stormwater
runoff from priority land uses.

Lead Department: Planning & Environmental Services (Water) Scheduling Consideration: Regional Water Quality Control Board orders ID Description Priority Alignment
21 Animal Regulations – Review and update
the City’s animal regulations in order to
strengthen enforcement related to
nuisance, potentially dangerous, and
vicious animals, as well as feeding of
wildlife. Animal regulations will also be
reviewed and updated as necessary to
ensure efficiency and effectiveness.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
22 Crime Prevention through Environmental
Design Regulations – Adopt Crime
Prevention through Environmental Design
(“CPTED”) regulations related to the design
and maintenance of the built environment
(new development, redevelopment, and
existing properties) in order to prevent
criminal activity and enhance quality of life.

Lead Department: Public Safety Services
Scheduling Consideration: -
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 7.0-13 ID Description Priority Alignment
23 Emergency Operations Plan Update –
Review and update the City’s Emergency
Operations Plan in order to enhance
collaboration with public and private
stakeholders, incorporate the City’s Local
Hazard Mitigation Plan, prepare for updates
in the City’s Climate Adaptation Plan, and
reflect organizational changes.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
24 Local Hazard Mitigation Plan Update –
Review and update the City’s Local Hazard
Mitigation Plan in order to further a longterm strategy to reduce disaster losses and prevent cycles of disaster damage,
reconstruction, and repeated damage. This
item is also a requirement for the receipt of
certain federal disaster assistance funds.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
25 Potential New Fire Station – Continue to
analyze and take actions related to the
potential long-term lease of approximately

0.32 acres of the City Centre Park property
for use as a new Orange County Fire
Authority fire station. This item includes the
actions approved by the City Council on
September 21, 2022.

Lead Department: Public Safety Services
Scheduling Consideration: -
PAGE 7.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN ID Description Priority Alignment
26 Sidewalk Vending Regulations – Adopt
sidewalk vending regulations in order to
promote health, safety, and welfare, as well
as for other purposes authorized by
California Senate Bill 946 (Lara, Chapter
459, Statutes of 2018). The City is unable to
regulate sidewalk vending except as
authorized by Senate Bill 946.

Lead Department: Public Safety Services
Scheduling Consideration: -
CITY

CAPITAL

PROJECTS

BUDGET &

WORK PLAN
Fiscal Years
2023-25

CHAPTER

8.0 This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-1

8.0. CITY CAPITAL PROJECTS
This chapter describes major capital improvement projects that are included in this budget, as well as projects that are currently unfunded, but may be considered in the future.

CAPITAL IMPROVEMENT PROGRAM
The City Council adopts an 11-year Capital Improvement Program (“CIP”) on an annual basis in order to assist with the long-term development of funding for major capital improvement projects. The City is required to adopt an at least seven-year CIP in order to receive funding from Orange County’s Measure M2 (OC Go) half-cent sales tax, which voters approved in 2006 to fund transportation projects and activities. While the first two years of the CIP are included in this budget and work plan, the City Council retains the ability to modify the CIP at its discretion and no funding commitment is created by the inclusion of unfunded projects or projects planned for future years.

The City considers a “major capital improvement project” to be any project that meets the definition of a “public project” in California Public Contract Code Section 22002, including “construction, reconstruction, erection, alteration, renovation, improvement, demolition, and repair work” of facilities owned, leased, or operated by the City, as well as any non-minor “painting or repainting.” Maintenance is not considered a public project. A “major capital improvement project” also includes pavement management work included in the City’s 10-year Pavement Management Plan, work that is required to be included in the CIP for Measure M2 (OC Go) eligibility, and any other project so-designated by the City Council.

Major capital improvement projects are categorized as either funded, partially funded, or unfunded. Partial funding of projects is not unusual, as full funding may be developed over the course of several fiscal years, as grants and other federal, state, and county funds are obtained in order to reduce impacts to the General Fund. In other cases, funding from the General Fund may be set aside for projects over multiple fiscal years in the interest of fiscal prudence. The preparation of design documents and construction drawings may also precede the allocation of construction funding.

The term of this CIP is fiscal years 2023-24 through 2033-34.

PAGE 8.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN CAPITAL PROJECTS APPROPRIATIONS SUMMARY – BUDGETED
The appropriations summarized below are included in the Fiscal Years 2023- 35 Budget & Work Plan. For additional information on specific projects, please refer to the worksheets beginning on page 8.0-11.

Fiscal Year 2023-24
• Capital Projects Fund
• City Hall Refurbishment and Safety Project: Phase 4 ($250,000) • City Hall Refurbishment and Safety Project: Phase 5 ($85,000) • Ridge Route Drive Drainage Repair Project ($273,250)
FUND TOTAL: $608,250
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager) ($325,821)
FUND TOTAL: $325,821
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7 ($150,000)
FUND TOTAL: $150,000
• Federal Grants Fund
• City Hall Complex Parking Lot Improvement Project ($300,000) • City Hall/Public Library Project ($118,525)
• El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora) ($27,370) • Ridge Route Drive Drainage Repair Project ($273,250)
FUND TOTAL: $719,145
GRAND TOTAL – FISCAL YEAR 2023-24: $1,803,216
Unspent appropriations approved prior to July 1, 2023 are expected to be carried over to Fiscal Year 2023-24 for the following projects, pursuant to Section 2.9.04(10) of Administrative Policy 2.9:
• Capital Projects Fund
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-3 • Woods End Wilderness Preserve Trail Drainage and Improvement Project
• Mobile Source Reduction Fund
• City Hall Electric Vehicle Charging Infrastructure Project • Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phases 6 and 6B
• Federal Grants Fund
• City Hall/Public Library Project
• El Toro Road and Moulton Parkway Water Quality Treatment Project
• Woods End Wilderness Preserve Trail Drainage and Improvement Project
• State of California Grants Fund
• Woods End Wilderness Preserve Trail Drainage and Improvement Project
Fiscal Year 2024-25
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) ($195,795)
FUND TOTAL: $195,795
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 ($150,000)
FUND TOTAL: $150,000
• Federal Grants Fund
• Transit Shelter and Street Furniture Replacement Project ($75,000) FUND TOTAL: $75,000
GRAND TOTAL – FISCAL YEAR 2024-25: $420,795
Unspent appropriations approved prior to July 1, 2024 are expected to be carried over to Fiscal Year 2024-25 for projects that are not yet complete, pursuant to Section 2.9.04(10) of Administrative Policy 2.9.

PAGE 8.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN CAPITAL PROJECTS APPROPRIATIONS SUMMARY – PLANNED
The appropriations summarized below are planned for inclusion in future budgets and work plans. The City Council retains the ability to modify the CIP at its discretion and no funding commitment is created by planning for these projects. For additional information on specific projects, please refer to the worksheets beginning on page 8.0-31.

Fiscal Year 2025-26
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) ($405,799) FUND TOTAL: $405,799
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2025-26: $555,799
Fiscal Year 2026-27
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) ($335,818)
FUND TOTAL: $335,818
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 10 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2026-27: $485,818
Fiscal Year 2027-28
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Eastbound El Toro Road between Canyon Wren and Calle Sonora) ($279,766)
FUND TOTAL: $279,766
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-5 • Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 11 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2027-28: $429,766
Fiscal Year 2028-29
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (North and Southbound Moulton Parkway between Via Campo Verde and El Toro Road) ($299,229)
FUND TOTAL: $299,229
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 12 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2028-29: $449,229
Fiscal Year 2029-30
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora) ($421,551)
FUND TOTAL: $421,551
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 13 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2029-30: $571,551
Fiscal Year 2030-31
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Eastbound El Toro Road between Avenida Sevilla and Paseo de Valencia) ($283,157) FUND TOTAL: $283,157
PAGE 8.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN • Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 14 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2030-31: $433,157
Fiscal Year 2031-32
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Calle Sonora and Canyon Wren) ($314,562)
FUND TOTAL: $314,562
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 15 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2031-32: $464,562
Fiscal Year 2032-33
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2024-34 Pavement Management Plan) FUND TOTAL: $TBD
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 16 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2032-33: $TBD
Fiscal Year 2033-34
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2024-34 Pavement Management Plan) FUND TOTAL: $TBD
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-7 • Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 17 ($150,000)
FUND TOTAL: $150,000
GRAND TOTAL – FISCAL YEAR 2033-34: $TBD

FUTURE OUTLOOK FOR CAPITAL IMPROVEMENT PROJECTS
Other Potential Projects
During the Fiscal Years 2023-34 CIP development process, the City Council discussed the following potential projects:
• Level 3 Electric Vehicle Charging Stations. The City Council expressed interest in installing Level 3 electric vehicle charging stations in the City Hall Complex parking lot. Accordingly, the City Hall Complex Parking Lot Improvement Project includes laying conduit to accommodate a potential future step-up transformer to provide sufficient power for Level 3 electric vehicle charging stations. Beyond that, funding has not yet been identified; the City will seek grant opportunities. • Westbound El Toro Road Sidewalk between Calle Sonora and Calle Corta. The City Council discussed potentially modifying the westbound El Toro Road sidewalk between Calle Sonora and Calle Corta to create a more linear path of travel for pedestrians. Staff will inform the City Council of potential future grant opportunities, at which time further discussion could be had to determine whether sufficient City Council interest exists to pursue such a project.

Active Transportation Plan
Developing an Active Transportation Plan is included as a significant work plan item in this budget and work plan. Once adopted, it is anticipated that additional projects will be identified for inclusion in this CIP.

General Plan Housing Element
The City’s General Plan Housing Element includes two programs that directly relate to this CIP and the programming of future projects.

PAGE 8.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Program H-3.1.1. calls for improving pedestrian accessibility on sidewalks, curb ramps, crosswalks, and other public property connecting housing with transit stops, public buildings, businesses, and educational institutions.

Program H-3.2.3. calls for investigating and implementing potential hazard mitigation measures that would reduce or eliminate the long-term risk of residential displacement as a result of future disasters.

For both programs, prioritization is to be given to certain environmental and socioeconomic factors. It is anticipated that future CIPs will include specific analysis regarding such prioritization.

Local Hazard Mitigation Plan
Updating the City’s Local Hazard Mitigation Plan is included as a significant work plan item in this budget and work plan. As a result of that update and the implementation of General Plan Housing Element Program H-3.2.3, it is anticipated that additional projects will be identified for inclusion in this CIP.

Mobility Technology Plan
The City successfully obtained funding through the Southern California Association of Governments’ 2020 Sustainable Communities Program to assist with the development of a Mobility Technology Plan. The Mobility Technology Plan seeks to define strategies with actionable steps to establish new mobility service capabilities through technology implementation. Once that plan is complete, the City Council may wish to add projects related to connected and/or autonomous vehicle infrastructure to this CIP.

Pavement Management Plan
The City’s 10-year Pavement Management Plan will undergo its next biennial update in Fiscal Year 2023-24 for a term spanning fiscal years 2024-25 through 2033-34. As a result of that update, it is anticipated that additional pavement management plan projects will be identified for inclusion in this CIP. Project placeholders are included for fiscal years 2032-33 and 2033-34.

Potential Fire Station Project
If the City Council elects to lease a portion of the City Centre Park property for use as a new Orange County Fire Authority fire station, it is anticipated that the State of California will require $212,000 in capital improvements to CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-9 the remaining City Centre Park as a condition of modifying an existing deed restriction on the property. Under currently pending legislation, the City would be required to conduct two community meetings to solicit the input of residents and, thereafter, approve a plan for the capital improvements on or before January 1, 2025. The plan would require approval from the California Department of Parks and Recreation and would be required to enhance the active or passive recreational utility to the public of the remaining City Centre Park. If the capital improvements are constructed by the City (instead of by the Orange County Fire Authority with construction of the fire station), an additional project would be proposed for inclusion in this CIP.

Statewide Water Quality Control Plans for Trash
In Fiscal Year 2023-24, the City plans to refine its strategy for complying with the State Water Resources Control Board’s Statewide Water Quality Control Plans for Trash. As a result of that refinement, it is anticipated that additional projects will be identified for inclusion in this CIP.

Unfunded and Unscheduled Projects
The following projects are presently unfunded and unscheduled, but may be undertaken in the event funds are appropriated, grant funding is obtained, or funding otherwise becomes available:
• City Hall Complex Emergency Backup Generator Project
• City Hall Refurbishment and Safety Project: Phase 6
• El Toro Road Localized Flooding Relief Project
• Santa Maria Avenue Water Efficient Medians Improvement Project • Urban Forest Expansion Project
For additional information on presently unfunded and unscheduled projects, please refer to the worksheets beginning on page 8.0-31.

PAGE 8.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-11

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS
FISCAL YEAR 2023-24
PAGE 8.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-13

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phases 6 and 6B
Funding Status: Funded (2022-23)

Healthy and safe High in quality of life
Project Description
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; and/or, replacement of detectable warnings. The work may also include the modification of right-ofway to increase navigable area and clearances.

Purpose
The improvements are intended to enhance ease of pedestrian travel and promote compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost
The one-time cost of designing and constructing this project is estimated at $350,000 (as of December 2022; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
The City anticipates using Community Development Block Grant (“CDBG”) monies to fund this project ($350,000), including $200,000 in Coronavirus Aid, Relief, and Economic Security Act (“CDBG-CV”) funds for Phase 6B.

Priority
Alignment:

PAGE 8.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7
Funding Status: Contingent on the receipt of external funding (2023-24)

Healthy and safe High in quality of life
Project Description
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; and/or, replacement of detectable warnings. The work may also include the modification of right-ofway to increase navigable area and clearances.

Purpose
The improvements are intended to enhance ease of pedestrian travel and promote compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost
The one-time cost of designing and constructing this project is estimated at $150,000 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
The City anticipates using Community Development Block Grant (“CDBG”) monies to fund this project ($150,000).

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-15

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Complex Parking Lot Improvement Project
Funding Status: Funded (2023-24)

Healthy and safe
Project Description
This project involves repaving the asphalt parking lot and driveways at the City Hall Complex (including making grade adjustments); laying conduit to accommodate potential future surveillance cameras, as well as a potential future step-up transformer to provide sufficient power for Level 3 electric vehicle charging stations; replacing cracked and lifted concrete curbs and gutters; planting additional trees; and, refreshing landscaping.

Purpose
This project is intended to address maintenance needs and ensure that City Hall remains accessible, functional, safe, and secure. The work will safeguard and enhance the City’s only public building and seat of government.

Cost
The one-time cost of designing and constructing this project is estimated at $300,000 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project ($300,000).

Priority
Alignment:

PAGE 8.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Electric Vehicle Charging Infrastructure Project Funding Status: Funded (2022-23)
Healthy and safe Environmentally conscious
Project Description
This project involves the purchase and installation of electric vehicle charging infrastructure at a publicly accessible location in the City Hall Complex parking lot, generally consisting of two Level 2 charging stations.

Purpose
This project is intended to support the expanded use of alternatively fueled vehicles in and around Laguna Woods.

Cost
The one-time cost of designing and constructing this project is estimated at $92,500 (as of October 2019).

Funding
$42,500 in regular Mobile Source Reduction Fund monies and $50,000 in Clean Transportation FundingTM 2017 Local Government Partnership Program monies will be used to fund this project. Both revenue sources are accounted for in the Mobile Source Reduction Fund.

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-17

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Refurbishment and Safety Project: Phase 4
Funding Status: Funded (2023-24)

Healthy and safe Environmentally conscious
Project Description
This project involves refurbishments and safety improvements at City Hall. The scope of work is expected to include the following improvements:
• Replacement of second floor and stairwell windows
• Replacement of second floor exterior doors and balcony railing • Lighting improvements in the second floor elevator lobby and stairwells • Other work related to accessibility, functionality, safety, and security Purpose
This project is intended to address maintenance needs and ensure that City Hall remains accessible, functional, safe, and secure. The work will safeguard and enhance the City’s only public building and seat of government.

Cost
The one-time cost of designing and constructing this project is estimated at $250,000 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Unassigned General Fund balance will be used to fund this project ($250,000).

Priority
Alignment:

PAGE 8.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Refurbishment and Safety Project: Phase 5
Funding Status: Partially Funded (2024-25)

Healthy and safe Professionally and efficiently served
Project Description
This project involves refurbishments and safety improvements at City Hall. The scope of work is expected to include the following improvements:
• Remodeling of the first-floor lobby, counter, and office areas • Remodeling of portions of the second-floor office areas • Structural improvements to the second-floor attic floor that would allow for potential future expansion
• Improvement of heating, ventilation, and air conditioning systems • Other work related to accessibility, functionality, safety, and security Purpose
This project is intended to address maintenance needs and ensure that City Hall remains accessible, functional, safe, and secure. The work will safeguard and enhance the City’s only public building and seat of government.

Cost
The one-time cost of designing this project is estimated at $85,000. The onetime cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed.

Funding
Unassigned General Fund balance will be used to fund this project ($85,000).

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-19

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall/Public Library Project
Funding Status: Funded (2019-24)

High in quality of life
Project Description
This project involves (1) the addition of a dedicated space for the Laguna Woods branch of OC Public Libraries, (2) expansion of the existing patio area to serve both City Hall and the public library, and (3) related site, landscape, signage, and parking lot improvements.

Purpose
This project is intended to provide continued local access to a public library in a new location with improved facilities and amenities. The project will also address maintenance needs and enhance City Hall’s functionality.

Cost
The one-time cost of designing and constructing this project is estimated at $3,058,252 (as of June 2023; subject to the completion of construction).

Funding
$670,280 in unassigned General Fund balance, $500,000 in State of California Budget Appropriation monies, and $2,006,497 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project.
• Fiscal Year 2019-20: Capital Projects Fund ($400,000) • Fiscal Year 2020-21: Capital Projects Fund ($20,280)
• Fiscal Year 2020-21: State of California Grants Fund ($500,000) • Fiscal Year 2021-22: Capital Projects Fund ($250,000) • Fiscal Year 2021-22: Federal Grants Fund ($1,552,044) • Fiscal Year 2021-22: Federal Grants Fund ($157,371)
• Fiscal Year 2022-23: Federal Grants Fund ($178,557)
• Fiscal Year 2023-24: Federal Grants Fund ($118,525)
TOTAL: $3,176,777
Priority
Alignment:

PAGE 8.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

El Toro Road and Moulton Parkway Water Quality Treatment Project Funding Status: Funded (2022-23)

Environmentally conscious
Project Description
This project involves the construction of a modular wetland system unit on westbound El Toro Road east of Aliso Creek Road near Woods End Wilderness Preserve, and a vegetated swale on southbound Moulton Parkway between City Centre Park and El Toro Road.

Purpose
This project is intended to achieve compliance with applicable National Pollutant Discharge Elimination System (“NPDES”) requirements for the Moulton Widening Project, Segment 3 Phase II from 400’ North of El Toro Road to 50’ North of Santa Maria Avenue (“Moulton Project”). The Moulton Project was managed by the County of Orange and was to have included several structural Best Management Practices (“BMPs”) to treat stormwater runoff that were ultimately not constructed. The BMPs included in this project will treat an equivalent area as those unconstructed BMPs.

Cost
The one-time cost of constructing this project is estimated at $186,500 (as of June 2022; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project ($186,500).

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-21

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora)
Funding Status: Funded (2023-24)
High in quality of life Environmentally conscious
Project Description
This project involves planting additional trees and refreshing the landscaping on both medians on westbound El Toro Road between Moulton Parkway and Calle Sonora. The City Council will approve a conceptual design, and tree and plant palette, prior to the preparation of final design documents.

Purpose
This project is intended to enhance streetscape aesthetics and achieve benefits set forth in the California Urban Forestry Act of 1978, as amended, including, but not limited to, expanding urban forest canopies, greening, increasing carbon sequestration, reducing impacts of the urban heat island effect, improving management of stormwater and dry weather runoff, improving local water capture and the efficient use of water for urban forest maintenance, and climate adaptation.

Cost
The one-time cost of designing this project is estimated at $27,370. The onetime cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed.

Funding
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project ($27,370).

Priority
Alignment:

PAGE 8.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager)
Funding Status: Funded (2023-24)

Healthy and safe High in quality of life
Estimated Useful Life: 15 years
Project Description
This project involves the rehabilitation of deteriorated pavement along the specified street section(s), including asphalt concrete pavement cold milling and repaving. The work may also include reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, replacement of painted striping and pavement markings, and relocation of vehicle stop lines back from pedestrian crosswalks.

Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

As of November 2021, the specified street section had a PCI of 74.

Relocating vehicle stop lines back from pedestrian crosswalks is intended to promote expanded clearance zones for pedestrians.

Cost
The one-time cost of designing and constructing this project is estimated at $325,821 (as of June 2022; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($325,821).

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-23

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Ridge Route Drive Drainage Repair Project
Funding Status: Funded (2023-24)
Healthy and safe
Project Description
This project involves the replacement of a corrugated steel pipe under Ridge Route Drive with a new reinforced concrete pipe, as well as the installation of a new catch basin and related street repair.

Purpose
This project is intended to repair deteriorated drainage infrastructure. The subject drainage infrastructure carries stormwater runoff from the south side of Ridge Route Drive (Laguna Woods) to the north side (Laguna Hills).

Cost
The one-time cost of designing and constructing this project is estimated at $546,500 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
$273,250 in unassigned General Fund balance and $273,250 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project (total: $546,500). It is anticipated that the City of Laguna Hills will cost share in this project, with their contribution offsetting General Fund expenditures.

Priority
Alignment:

PAGE 8.0-24 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Woods End Wilderness Preserve Trail Drainage and Improvement Project Funding Status: Funded (2022-23)
Healthy and safe High in quality of life
Project Description
This project involves the construction and refurbishment of drainage and entry facilities at Woods End Wilderness Preserve, as well as work related to accessibility, safety, and security.

Purpose
This project is intended to improve drainage and manage stormwater runoff from the Woods End Wilderness Preserve trail. The work will also enhance the safety, visibility, and condition of City-maintained park areas.

Cost
The one-time cost of constructing this project is estimated at $272,560 (as of June 2022; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
$47,012 in unassigned General Fund balance, $188,048 in Proposition 68 (Per Capita) funds, and $37,500 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project. • Fiscal Year 2022-23: Capital Projects Fund ($47,012) – satisfies the 20% match required by the Proposition 68 (Per Capita Program) • Fiscal Year 2022-23: State of California Grants Fund ($188,048) • Fiscal Year 2022-23: Federal Grants Fund ($37,500)
TOTAL: $272,560
Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-25

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS
FISCAL YEAR 2024-25
PAGE 8.0-26 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-27

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8
Funding Status: Contingent on the receipt of external funding (2024-25)

Healthy and safe High in quality of life
Project Description
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; and/or, replacement of detectable warnings. The work may also include the modification of right-ofway to increase navigable area and clearances.

Purpose
The improvements are intended to enhance ease of pedestrian travel and promote compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost
The one-time cost of designing and constructing this project is estimated at $150,000 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
The City anticipates using Community Development Block Grant (“CDBG”) monies to fund this project ($150,000).

Priority
Alignment:

PAGE 8.0-28 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta)
Funding Status: Funded (2024-25)

Healthy and safe High in quality of life
Estimated Useful Life: 15 years
Project Description
This project involves the rehabilitation of deteriorated pavement along the specified street section(s), including asphalt concrete pavement cold milling and repaving. The work may also include reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, replacement of painted striping and pavement markings, and relocation of vehicle stop lines back from pedestrian crosswalks.

Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

As of November 2021, the specified street section had a PCI of 77.

Relocating vehicle stop lines back from pedestrian crosswalks is intended to promote expanded clearance zones for pedestrians.

Cost
The one-time cost of designing and constructing this project is estimated at $195,795 (as of June 2022; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($195,795).

Priority
Alignment:

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-29

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Transit Shelter and Street Furniture Replacement Project Funding Status: Funded (2024-25)
High in quality of life
Project Description
This project involves the replacement of all transit shelters and most street furniture on El Toro Road and Moulton Parkway with new transit shelters and street furniture. Construction of this project may occur in phases.

Purpose
The transit shelters and most street furniture on El Toro Road and Moulton Parkway are currently supplied under a franchise agreement that ends on December 31, 2027. This project is intended to construct transit shelters and street furniture that better align with community aesthetics and needs, on or in advance of the anticipated expiration of that franchise agreement.

Cost
The one-time cost of designing this project is estimated at $75,000. The onetime cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed.

Funding
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds will be used to fund this project ($75,000).

Priority
Alignment:

PAGE 8.0-30 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-31

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS

FUTURE FISCAL YEARS
PAGE 8.0-32 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-33

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project – Additional Phases
Funding Status: Unfunded
Projected Funding Plan: See Table Below
Project Description
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; and/or, replacement of detectable warnings. The work may also include the modification of right-ofway to increase navigable area and clearances.

Purpose
The improvements are intended to enhance ease of pedestrian travel and promote compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost & Funding
Over the course of fiscal years 2025-26 through 2033-34, the one-time cost of designing and constructing these projects is estimated at $1,350,000 (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding). These projects are contingent on the receipt of external funding. The City anticipates applying for Community Development Block Grant (“CDBG”) funding.

Phase Anticipated Fiscal Year Total
9 2025-26 $150,000
10 2026-27 $150,000
11 2027-28 $150,000
12 2028-29 $150,000
13 2029-30 $150,000
14 2030-31 $150,000
15 2031-32 $150,000
16 2032-33 $150,000
17 2033-34 $150,000
Total $1,350,000
PAGE 8.0-34 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: City Hall Complex Emergency Backup Generator Project Funding Status: Unfunded
Projected Funding Plan: Unscheduled
Project Description
This project involves the installation of an emergency backup generator and automatic transfer switch to serve portions of the City Hall Complex. The emergency backup generator will be capable of providing sufficient power to allow core municipal functions and cooling center operations to continue for at least 24 hours of continuous use.

Purpose
This project is intended to ensure that the City Hall Complex remains accessible, functional, safe, and secure during power outages and Public Safety Power Shutdown (“PSPS”) events. The City Hall Complex contains the only public buildings in Laguna Woods that would be available for residents and other persons to obtain resources or respite during power outages and PSPS events. City Hall serves as the seat of government and offices for all City staff, as well as the City’s emergency operations center and cooling center.

City Hall also regularly hosts a vote center during public elections.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $425,000 (as of April 2023; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will continue to seek grant opportunities.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-35

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: City Hall Refurbishment and Safety Project: Phase 6 Funding Status: Unfunded
Projected Funding Plan: Unscheduled
Project Description
This project involves refurbishments and safety improvements at City Hall. The scope of work is expected to include the following improvements:
• Re-roofing
• Modernization of the elevator and related control systems • Other work related to accessibility, functionality, safety, and security Purpose
This project is intended to address maintenance needs and ensure that City Hall remains accessible, functional, safe, and secure. The work will safeguard and enhance the City’s only public building and seat of government.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $300,000 for the elevator modernization (as of June 2023; subject to the completion of design documents, construction drawings, and competitive bidding) and an amount to-be-determined for the re-roofing. Funding has not yet been identified; the City will continue to seek grant opportunities.

PAGE 8.0-36 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: El Toro Road Localized Flooding Relief Project Funding Status: Unfunded
Projected Funding Plan: Unscheduled
Project Description
This project involves replacing and upsizing existing storm drains and catch basins, as well as installing new storm drains and catch basins, in the vicinity of eastbound El Toro Road between the St. Nicholas Church/Lutheran Church of the Cross intersection and the Valencia Center.

Purpose
This project is based on the findings of a technical study that was undertaken in 2019 to analyze recurring instances of localized flooding on eastbound El Toro Road between the St. Nicholas Church/Lutheran Church of the Cross intersection and the Valencia Center. During rain events, vehicle travel lanes and pedestrian/bicycle/golf cart sidewalk segments are affected. The work is intended to mitigate localized flooding resultant of a 10-year storm event.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $1,850,000 (as of April 2023; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will continue to seek grant opportunities.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-37

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: Pavement Management Plan Project – Additional Phases Funding Status: Unfunded
Projected Funding Plan: See Table Below
Project Description
This project involves the rehabilitation of deteriorated pavement along the specified street section(s), including asphalt concrete pavement cold milling and repaving. The work may also include reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, replacement of painted striping and pavement markings, and relocation of vehicle stop lines back from pedestrian crosswalks.

Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

Relocating vehicle stop lines back from pedestrian crosswalks is intended to promote expanded clearance zones for pedestrians.

Cost & Funding
Over the course of fiscal years 2025-26 through 2033-34, the one-time cost of constructing these projects is estimated to be at least $2,339,882 (as of June 2022; subject to the completion of design documents, construction drawings, and competitive bidding, as well as the identification of projects for fiscal years 2032-33 and 2033-34). The City anticipates that Road Maintenance & Rehabilitation Program Fund monies will be used to fund these projects.

Street Section(s) Blended
PCI as of
November
2021
Anticipated
Fiscal Year
Total
Northbound Moulton Parkway between
City Limits and Calle Cortez 79 2025-26 $405,799
Westbound El Toro Road between Calle
Corta and City Limits 80 2026-27 $335,818
PAGE 8.0-38 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN Eastbound El Toro Road between
Canyon Wren and Calle Sonora 82 2027-28 $279,766
North and Southbound Moulton Parkway
between Via Campo Verde and El Toro
Road

83.5 2028-29 $299,229
Westbound El Toro Road between
Moulton Parkway and Calle Sonora 85 2029-30 $421,551
Eastbound El Toro Road between
Avenida Sevilla and Paseo de Valencia 85 2030-31 $283,157 Westbound El Toro Road between Calle
Sonora and Canyon Wren 87 2031-32 $314,562
To be determined following adoption of
the Fiscal Years 2024-34 Pavement
Management Plan in FY 2023-24
TBD 2032-33 TBD
To be determined following adoption of
the Fiscal Years 2024-34 Pavement
Management Plan in FY 2023-24
TBD 2033-34 TBD
Total $2,339,882
CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN PAGE 8.0-39

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: Santa Maria Avenue Water Efficient Medians Improvement Project
Funding Status: Unfunded
Projected Funding Plan: Unscheduled
Project Description
This project involves retrofitting the three and a half medians on Santa Maria Avenue that are located within the City’s jurisdiction with drought-tolerant landscaping and water efficient irrigation systems. All existing turf grass and overhead spray irrigation will be eliminated.

Purpose
This project is intended to enhance streetscape aesthetics, reduce irrigationrelated water consumption, and enable the future use of recycled water for irrigation. The use of recycled water would help to conserve potable water, thereby reducing demand for imported water.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $375,000 (as of April 2023; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will continue to seek grant opportunities.

PAGE 8.0-40 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title: Urban Forest Expansion Project
Funding Status: Unfunded
Projected Funding Plan: Unscheduled
Project Description
This project involves planting additional trees on public property. The specific number of trees is scalable depending on the amount of funding available.

Purpose
This project is intended to beautify public property and achieve benefits set forth in the California Urban Forestry Act of 1978, as amended, including, but not limited to, expanding urban forest canopies, greening, increasing carbon sequestration, reducing impacts of the urban heat island effect, improving management of stormwater and dry weather runoff, improving local water capture and the efficient use of water for urban forest maintenance, and climate adaptation.

Cost & Funding
The one-time cost of designing and constructing this project is estimated to range from $50,000 to $200,000 (as of April 2023; subject to the completion of design documents, construction drawings, and competitive bidding). This project is scalable depending on the amount of funding available. Funding has not yet been identified; the City will continue to seek grant opportunities.

Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source

FUNDED AND PARTIALLY FUNDED PROJECTS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phases 6 and 6B 350,000 2022-23 350,000 Community Development Block Grant (CDBG) Fund 350,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7 150,000 2023-24 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 150,000 2024-25 150,000 Community Development Block Grant (CDBG) Fund 150,000
City Hall Complex Parking Lot Improvement Project 300,000 2023-24 300,000 Federal Grants Fund (City Council Action on 6/28/23) 300,000
City Hall Electric Vehicle Charging Infrastructure Project 92,500 2022-23 92,500 Mobile Source Reduction Fund 92,500
City Hall Refurbishment and Safety Project: Phase 4 250,000 2023-24 250,000 Capital Projects Fund 250,000
City Hall Refurbishment and Safety Project: Phase 5 TBD 2023-24 85,000 Capital Projects Fund (design only) 85,000
City Hall/Public Library Project 3,058,252 2019-20 400,000 Capital Projects Fund 2020-21 20,280 Capital Projects Fund
2020-21 500,000 State of California Grants Fund
2021-22 250,000 Capital Projects Fund
2021-22 1,552,044 Federal Grants Fund (City Council Action on 10/29/21) 2021-22 157,371 Federal Grants Fund (City Council Action on 6/15/22) 2022-23 178,557 Federal Grants Fund (City Council Action on 12/21/22) 2023-24 118,525 Federal Grants Fund (City Council Action on 6/28/23) 3,176,777
El Toro Road and Moulton Parkway Water Quality Treatment Project 186,500 2022-23 186,500 Federal Grants Fund (City Council Action on 6/15/22) 186,500
El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora) TBD 2023-24 27,370 Federal Grants Fund (City Council Action on 6/28/23) (design only) 27,370
Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager) 325,821 2023-24 325,821 Road Maintenance & Rehabilitation Program Fund 325,821
Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) 195,795 2024-25 195,795 Road Maintenance & Rehabilitation Program Fund 195,795
Ridge Route Drive Drainage Repair Project 546,500 2023-24 273,250 Capital Projects Fund 273,250 Federal Grants Fund (City Council Action on 6/28/23) 546,500
Transit Shelter and Street Furniture Replacement Project TBD 2024-25 75,000 Federal Grants Fund (City Council Action on 6/28/23) (design only) 75,000
Woods End Wilderness Preserve Trail Drainage and Improvement Project 272,560 2022-23 47,012 Capital Projects Fund
2022-23 188,048 State of Califonia Grants Fund
2022-23 37,500 Federal Grants Fund (City Council Acton on 6/15/22) 272,560

PLANNED PROJECTS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 150,000 2025-26 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 10 150,000 2026-27 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 11 150,000 2027-28 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 12 150,000 2028-29 150,000 Community Development Block Grant (CDBG) Fund 150,000
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
PAGE 8.0-41
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 13 150,000 2029-30 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 14 150,000 2030-31 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 15 150,000 2031-32 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 16 150,000 2032-33 150,000 Community Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 17 150,000 2033-34 150,000 Community Development Block Grant (CDBG) Fund 150,000
Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) 405,799 2025-26 405,799 Road Maintenance & Rehabilitation Program Fund 405,799
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) 335,818 2026-27 335,818 Road Maintenance & Rehabilitation Program Fund 335,818
Pavement Management Plan Project (Eastbound El Toro Road between Canyon Wren and Calle Sonora) 279,766 2027-28 279,766 Road Maintenance & Rehabilitation Program Fund 279,766
Pavement Management Plan Project (North and Soutbound
Moulton Parkway between Via Campo Verde and El Toro Road) 299,229 2028-29 299,229 Road Maintenance & Rehabilitation Program Fund 299,229
Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora) 421,551 2029-30 421,551 Road Maintenance & Rehabilitation Program Fund 421,551
Pavement Management Plan Project (Eastbound El Toro Road between Avenida Sevilla and Paseo de Valencia) 283,157 2030-31 283,157 Road Maintenance & Rehabilitation Program Fund 283,157
Pavement Management Plan Project (Westbound El Toro Road between Calle Sonora and Canyon Wren) 314,562 2031-32 314,562 Road Maintenance & Rehabilitation Program Fund 314,562
Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2032-33 Pavement Management Plan) TBD 2032-33 TBD Road Maintenance & Rehabilitation Program Fund TBD
Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2033-34 Pavement Management Plan) TBD 2033-34 TBD Road Maintenance & Rehabilitation Program Fund TBD

UNFUNDED PROJECTS
City Hall Complex Emergency Backup Generator Project 425,000 Unscheduled 425,000 Not Yet Identified City Hall Refurbishment and Safety Project: Phase 6 TBD; 300,000+ Unscheduled TBD; 300,000+ Not Yet Identified El Toro Road Localized Flooding Relief Project 1,850,000 Unscheduled 1,850,000 Not Yet Identified Urban Forest Expansion Project 50,000 - 200,000 Unscheduled 50,000 - 200,000 Not Yet Identified Santa Maria Avenue Water Efficient Medians Improvement Project 375,000 Unscheduled 375,000 Not Yet Identified

TRANSPORTATION-RELATED OPERATIONS & MAINTENANCE
The following information is included at the direction of the Orange County Transportation Authority. Operations and
maintenance expenses are not capital improvement projects.

Fiscal Year 2023-24 Fiscal Year 2024-25 Fiscal Year 2025-26 Budget Budget Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 35,000 35,000 36,050 Contract - Traffic Engineering 175,000 180,000 185,400
Contract - Traffic Signal Maintenance 75,000 75,000 77,250 Allowable Overhead Costs 700 700 750
285,700 290,700 299,450
PAGE 8.0-42
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
Fiscal Year 2026-27 Fiscal Year 2027-28 Fiscal Year 2028-29 Estimate Estimate Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 37,132 38,245 39,393 Contract - Traffic Engineering 190,962 196,691 202,592
Contract - Traffic Signal Maintenance 79,568 81,955 84,413 Allowable Overhead Costs 750 750 750
308,411 317,641 327,148
Fiscal Year 2029-30
Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 40,575
Contract - Traffic Engineering 208,669
Contract - Traffic Signal Maintenance 86,946
Allowable Overhead Costs 750
336,939
PAGE 8.0-43
PAGE 8.0-44 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX A

APPENDIX A
Administrative Policy 2.9 (Budgeting, Reserves, and Reporting) This page is intentionally blank.

Administrative Policy 2.9 - Page 1 of 7

CITY OF LAGUNA WOODS
ADMINISTRATIVE POLICY 2.9

BUDGETING, RESERVES, AND REPORTING

2.9.01. Statement of Purpose.

This Administrative Policy is intended to provide a framework for the development of the City of Laguna Woods’ budget, with an emphasis on balance, transparency, fiscal responsibility, and long-term planning, as well as related financial reporting.

2.9.02. Budget Periods.

The City operates on a fiscal year beginning on July 1 and ending on the following June 30. The City Manager shall present a proposed biennial fiscal years budget to the City Council no later than June 30 of each odd-numbered year.

2.9.03. Budget Adoption.

The City Council shall adopt a budget for the upcoming two fiscal years no later than June 30 of each odd-numbered year. Such adoption shall occur at a public meeting duly noticed pursuant to all applicable provisions of California Government Code (Ralph M. Brown Act). Members of the public shall have an opportunity to comment on the proposed budget prior to adoption.

2.9.04. Budget Standards.

1. The budget and the underlying accounting shall be prepared in accordance with applicable law and Generally Accepted Accounting Principles (GAAP) for municipal governments on a modified accrual basis.

2. The budget shall be adopted at the fund level. Sufficient detail shall be provided in accompanying narrative to describe significant programs, projects, and services, as well as employee staffing levels.

3. The budget shall be developed using conservative projections of revenue and expenditure levels. Projections shall consider economic forecasts and data from multiple sources, including independent analysis of the two largest sources of ongoing General Fund revenue – property tax and sales tax.

Administrative Policy 2.9 - Page 2 of 7

4. The budget development process is intended to weigh competing requests for City resources within anticipated fiscal constraints. Notwithstanding emergency needs and circumstances that may dictate otherwise, requests for new, ongoing programs made outside of the budget development process are discouraged.

5. Current fiscal year revenues should fund current fiscal year expenditures. Use of the unassigned General Fund balance should be limited to one-time projects, capital improvement projects, the payment of long-term liabilities for periods beyond the current fiscal year, and emergency expenditures.

6. Unless specifically restricted by law, GAAP, a funding source, or an agreement, revenues shall be deposited in the General Fund and allocated in accordance with this Administrative Policy. Restricted revenues shall be deposited and allocated as required, including in a manner that ensures that revenues are spent and/or obligated for eligible purposes within required timeframes.

7. Grant funds are often distributed on a reimbursement basis, meaning that the City is required to make expenditures in advance of receiving the offsetting revenue. The unassigned General Fund balance may be used to make temporary “loans” to grant-funded programs, projects, and services until reimbursements are received. Such temporary “loans” are not reflected in the budget.

8. In order to assist with the long-term development of funding for major capital improvement projects on public property, an 11-year Capital Improvement Program (CIP) for “major capital improvements projects” shall be adopted as a part of each budget. To comply with Orange County Transportation Authority requirements for maintaining eligibility to receive Measure M2 (OC Go) funds, a CIP shall also be adopted at each fiscal year intervening biennial budget adoptions. The adoption of intervening CIPs may also necessitate amendment of adopted budgets. A “major capital improvement project” is any project that meets the definition of a “public project” in California Public Contracts Code Section 22002, including “construction, reconstruction, erection, alteration, renovation, improvement, demolition, and repair work” of facilities owned, leased, or operated by the City, as well as any non-minor “painting or repainting.” Maintenance is not considered a public project. A “major capital improvement project” also includes pavement management work included in the City’s 10-year Pavement Management Plan, work that is required to be included in the CIP for Measure M2 (OC Go) eligibility, and any other project so-designated by the City Council.

Administrative Policy 2.9 - Page 3 of 7

9. While the first two years of the 11-year CIP are included in the budget, the City Council shall retain the ability to modify the CIP at its discretion and no funding commitment is created by the inclusion of unfunded projects or projects phased for future fiscal years.

10. With the exception of CIP and non-operating project budgets, which shall be automatically carried over until the project is completed, carryovers of budget appropriations between fiscal years require approval of the City Council. All carryovers of budget appropriations between fiscal years shall be finalized and all necessary accounting entries made within 60 days of the submission of each Annual Comprehensive Financial Report to the City Council. Once a CIP or non-operating project is completed, the balance remaining within the budget shall be automatically returned to the fund from which it originated.

2.9.05. Budget Adjustments.

During fiscal years, circumstances may require adjustment of the appropriations established in the adopted budget. The City Manager is authorized to make budget adjustments within adopted fund-level appropriations, and may also reduce adopted fund-level appropriations, based on economic conditions or the needs of the City.

Increases in adopted-fund level appropriations require City Council approval.

2.9.06. Reserves and Fund Balance.

Reserves are a key component of fiscal responsibility and financial resilience. They provide the City with options for responding to unanticipated events and risk.

Reserves are set aside as a part of fund balance. The term “fund balance” is used to describe the net position of the General Fund and other governmental funds. There are five categories of fund balance recognized by the Governmental Accounting Standards Board: nonspendable, restricted, committed, assigned, and unassigned.

The committed, assigned, and unassigned categories are collectively known as “unrestricted fund balance.” Unrestricted fund balance may be considered the financial resources that are available, or are capable of being made available, for periodic, unanticipated, and emergency needs, without limitation.

The City shall evaluate the adequacy of the overall target for committed and assigned reserves and individual targets by reserve category contained in this Administrative Policy at least as frequently as each biennial budget development process. In doing so, the City shall consider current and future risk and funding obligations that may Administrative Policy 2.9 - Page 4 of 7
impact reserve levels, as well as best practices established by the Government Finance Officers Association and other authoritative entities.

The time and method for replenishment of reserves shall be defined following use thereof, based on the category of reserve, reason required, amount used, and other relevant factors. The City shall strive to replenish reserve balances within three years of use. Funds for replenishment may be drawn from one-time revenues, excess revenues, year-end surpluses, reductions in appropriations, or other means deemed appropriate at the time reserve funds are used. A long-term perspective shall be considered when evaluating methods for replenishment.

Overall Target for Committed and Assigned Reserves
Based on risk assessment and long-term projection of potential reserve needs, the overall target for committed and assigned reserves shall be established in an amount equal to at least 50% of the adopted General Fund revenue budget at the beginning of each fiscal year (July 1), less any one-time revenues and non-operating revenues.

Although annual revenues may fluctuate, they have historically been more stable than annual appropriations, allowing for greater consistency in committed and assigned reserve calculations year-over-year. The fund balance equal to the overall target for committed and assigned reserves shall be allocated first to other committed and assigned reserves and then to the General Fund Contingency Fund.

Committed and Assigned Reserves
Paid Leave Contingency Reserve
The City shall maintain a Paid Leave Contingency Reserve with an annual target equal to projected accrued paid leave balances at the end of each fiscal year (June 30), in accordance with the City’s paid leave policies and obligations. An estimate of the annual target shall be adopted as a part of the City’s budget and finalized by City Council action after fiscal-year-end calculations are available. The City Manager is authorized to make expenditures from the Paid Leave Contingency Reserve in amounts necessary to comply with the City’s paid leave policies and obligations (e.g., the payment of accrued paid leave upon an employee’s separation from the City). The Administrative Services Director/City Treasurer shall notify the City Council of all expenditures made from the Paid Leave Contingency Reserve as a part of the quarterly budget reporting described in Section 2.9.09.

Administrative Policy 2.9 - Page 5 of 7
Self-Insurance Contingency Reserve
The City shall maintain a Self-Insurance Contingency Reserve for liability and workers’ compensation claim settlements not covered by insurance policies. In developing the annual target for this reserve, the City shall consider its five-year claims settlement history, the status of any pending claims, and any reasonably anticipated future claims activity. The City Manager is authorized to make expenditures from the Self-Insurance Contingency Reserve of up to $50,000 per individual claim settlement. The Administrative Services Director/City Treasurer shall notify the City Council of all expenditures made from the Self-Insurance Contingency Reserve as a part of the quarterly budget reporting described in Section

2.9.09. Expenditures from the Self-Insurance Contingency Reserve in excess of $50,000 per individual claim settlement require approval of the City Council.

General Contingency Reserve
The City shall maintain a General Contingency Reserve for economic uncertainty, operating contingencies, and emergencies caused by calamitous events. This reserve shall be established, annually, in an amount not less than the current overall target for total reserves less the amounts set aside for other reserves. Expenditures from the General Contingency Reserve require City Council approval.

Unassigned General Fund Balance
In addition to committed and assigned reserves, unassigned General Fund balance is available for any governmental purpose and can be appropriated upon direction from the City Council. Use of the unassigned General Fund balance should be limited to one-time projects, capital improvement projects, the payment of long-term liabilities for periods beyond the current fiscal year, and emergency expenditures.

2.9.07. Unfunded Accrued Liability for Retirement Plans.

The City shall maintain an irrevocable Internal Revenue Code Section 115 trust fund to prefund employer contributions to California Public Employees’ Retirement System (CalPERS) pension plans.

The City shall consider making lump sum payments to reduce unfunded accrued liability for CalPERS pension plans at least as frequently as each biennial budget development process. The City shall strive to maintain an at least 80% funded level for all CalPERS pension plans.

Administrative Policy 2.9 - Page 6 of 7

2.9.08. Other Post-Employment Benefits Trust Fund.

The City shall maintain an irrevocable Internal Revenue Code Section 115 trust fund to prefund other post-employment benefit (OPEB) liability incurred as a result of state-mandated retiree medical obligations. The City shall strive to maintain an at least 80% prefunding level calculated at least as frequently as CalPERS requires employers to prepare actuarial valuations of OPEB liability for participation in the California Employers’ Retiree Benefit Trust Fund. Contributions to the OPEB Trust Fund require approval of the City Council. Expenditures from the OPEB Trust Fund shall be made in a manner approved by the City Council.

2.9.09. Reporting.

1. The Administrative Services Director/City Treasurer shall prepare and submit an Annual Comprehensive Financial Report (ACFR) with each of the sections prescribed by GASB, including an independent audit performed by a qualified firm, to the City Council within eight months of the end of each fiscal year. The City shall strive for submission of the ACFR to the City Council within six months of the end of each fiscal year and an unqualified audit opinion.

2. The Administrative Services Director/City Treasurer shall prepare and submit a quarterly budget report to the City Council within 60 days of the end of each quarter. The report shall include actual year-to-date revenues and expenditures by fund; information regarding any change in revenue projections or anticipated expenditures that is likely to impact the ability to carry out budgeted activities; and, notification of all expenditures made from the Paid Leave Contingency Fund and Self-Insurance Contingency Fund during the subject quarter.

3. The Administrative Services Director/City Treasurer shall prepare and submit a monthly investment report to the City Council within 30 days of the end of each month. The report shall include the information specified in Section 2.2.17 of Administrative Policy 2.2.

4. The City Council may request additional or supplemental budget, investment, or financial reports at any time by providing direction to the City Manager.

2.9.10. Relationship to Federal and State Laws.

Where federal orstate laws are more restrictive than or contradict this Administrative Policy, such laws shall take precedence. Where this Administrative Policy is more Administrative Policy 2.9 - Page 7 of 7
restrictive than federal or state laws, this Administrative Policy shall take precedence.

The Administrative Services Director/City Treasurer shall advise the City Council of any contradictions of federal or state law for consideration during each biennial budget development process.

City Council Adoption: June 2, 2021
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX B

APPENDIX B
Resolution No. 23-XX (Budget and Work Plan Adoption)
[This item will be added once adopted.]
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX C

APPENDIX C
Resolution No. 23-XX (Capital Improvement Program Adoption) [This item will be added once adopted.]
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX D

APPENDIX D
Resolution No. 23-XX (Annual Appropriations Limit Adoption) [This item will be added once adopted.]
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX E

APPENDIX E
Glossary of Terms and Acronyms
This page is intentionally blank.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX E PAGE E-1

APPENDIX E
Appendix E defines terms and acronyms used in this budget and work plan. Individuals with questions regarding these or other terms or acronyms are encouraged to contact the City’s Administrative Services Department.

GLOSSARY OF TERMS AND ACRONYMS
AMERICANS WITH DISABILITIES ACT (ADA): The Americans with Disabilities Act is a federal law that prohibits discrimination and ensures equal opportunity for individuals with disabilities in employment, government services, public accommodations, commercial facilities, and transportation.

ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR): A set of annual financial statements comprising the financial report of a state, municipal, or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board. The Annual Comprehensive Financial Report includes introductory, financial, and statistical information about the governmental entity.

APPROPRIATION: A legal authorization granted by the City Council to make expenditures or incur obligations for specified purposes.

ASSESSED VALUATION: The monetary value assigned to personal property by the Orange County Assessor’s Office for use in levying property taxes.

BEVERAGE CONTAINER RECYCLING PROGRAM: A grant program administered by the State of California to promote beverage container recycling, pursuant to the Beverage Container Recycling and Litter Reduction Act of 1987.

BUDGET: A financial plan that identifies revenues; specific types and levels of services to be provided; and, associated expenditures.

CAPITAL IMPROVEMENT PROGRAM (CIP): A planning tool to assist the City with the long-term development of funding for major capital improvement projects on public property. The Capital Improvement Program is adopted for a sevenyear period in accordance with Measure M2 (OC Go) requirements.

APPENDIX E PAGE E-2 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN CAPITAL PROJECTS FUND: A fund used to account for transfers from the General Fund that are reserved for capital improvement purposes. The Capital Projects Fund is combined with the General Fund for the purpose of reporting in the Annual Comprehensive Financial Report.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG): A grant program that is subject to federal appropriation and intended to assist counties and cities with local community development needs.

COMPONENT UNIT: Government Accounting Standards Board Statement No. 61 (November 2010), Paragraph 20, defines a “component unit” as a legally separate organization for which the City Council is financially accountable or other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City’s financial statements to be misleading.

DEPARTMENT: An organizational unit of the City that has direct management responsibility for a group of related programs and services.

EXPENDITURE: A decrease in net financial resources representing the actual payment for goods and services or the accrual thereof.

FEES: Charges levied by the City for providing programs or services.

FISCAL YEAR (FY): The annual period designated by the City for the beginning and ending of financial transactions. The City's fiscal year begins on July 1 of each year and ends on June 30 of each subsequent year.

FUEL TAX: A tax generated by a per gallon excise tax on fuel used to propel motor vehicles or aircraft pursuant to California Constitution Article XIX Section 1; Revenue and Tax Code sections 7301-8404 and 8601-9355; and, Streets and Highways Code sections 2100 et seq. The City uses Fuel Tax revenue to support the maintenance, operation, and construction of roads and right-of-way.

FULL-TIME EQUIVALENTS (FTE): The amount of time for which a position has been budgeted, stated in terms of the fraction of time that a regular, full-time employee normally works in a year. For example, a full-time employee (1 FTE) normally works 2,080 hours in a year, while a 0.45 FTE employee normally works 936 hours in a year (2,080 hours x 0.45 = 936).

FUND: A self-balancing set of accounts to record revenues and expenditures associated with a specific purpose or funding source.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX E PAGE E-3 FUND BALANCE: The difference between assets and liabilities for a particular fund. Fund balance represents the amount available for future expenditures.

GENERAL FUND: The City’s primary operating fund. The General Fund is used to account for the proceeds of specific revenue sources that are not legally restricted to expenditures for specified purposes.

GENERAL PLAN: A comprehensive, long-term planning document that the City is required to develop and maintain for the physical development of land within its boundaries and any relational land outside of its boundaries. The City’s current General Plan is available at www.cityoflagunawoods.org.

GRANT: Contributions, gifts of cash, or other assets from a government entity or other organization to be expended for a specific purpose.

INFRASTRUCTURE: The underlying physical foundation or basic framework of the City, including buildings, parks, roadways, parkways, medians, sidewalks, traffic signals, and other related facilities and fixtures.

INTER-FUND TRANSFERS: The flow of assets from one fund to another without an equivalent flow of assets in return or a requirement for repayment. Inter-fund transfers are often used to finance capital projects or support the operations of special funds.

LAGUNA WOODS CIVIC SUPPORT FUND: A nonprofit public benefit corporation established by the City with a specific and primary purpose of raising and distributing funds to support programs, projects, and services of the City, as well as functioning as a “friends of the library” group in support of the Laguna Woods branch of the County of Orange’s public library system.

MEASURE M2 (OC Go): A ballot measure that Orange County voters approved in 2006 to increase the countywide sales tax rate through 2041 by one-half cent for the purpose of funding transportation projects and activities. It was preceded by Measure M, a ballot measure that Orange County voters approved for similar purposes in 1990, and is now referred to as “OC Go.” MOBILE SOURCE REDUCTION: Funding generated by the State of California’s Assembly Bill 2766 Subvention Program to support measures and projects that reduce mobile vehicle emissions.

MODIFIED ACCRUAL BASIS: The basis of accounting in which revenues are recognized if the underlying transaction has occurred as of the last day of the APPENDIX E PAGE E-4 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN fiscal year and the amount is measurable and available to finance expenditures of the current period (i.e., the actual collection will occur either during the current period, or after the end of the current period, to be used to pay current year-end liabilities). Expenditures are recognized when the obligations are created, except for amounts payable from future fiscal year appropriations. [State of California, Department of Finance, Finance Glossary of Accounting and Budgeting Terms (2017)]
OPERATING BUDGET: A budget established for the “day-to-day” delivery of City programs and services. The Operating Budget is exclusive of limited-term expenditures, including capital improvement projects.

PRIORITY FOCUS AREAS: Priorities established by the City Council to articulate the goals and intended outcomes of the City’s budget and work plan. The Priority Focus Areas for Fiscal Years 2021-23 are: A City that is… healthy and safe, high in quality of life, environmentally conscious, economically prosperous, fiscally responsible, and professionally and efficiently served.

PROPERTY TAX: An ad valorem tax imposed on personal property, pursuant to California Constitution Article XIII and XIIIA; Revenue and Tax Code sections 95 and 97. Property tax is collected by the County of Orange and distributed to the City throughout the fiscal year.

PROPERTY TAX IN LIEU OF VEHICLE LICENSE FEES (VLF): Revenues resultant of a tax swap approved by the California State Legislature in 2004 that eliminated State General Fund payments to cities as compensation for revenue lost from vehicle license fee rate cuts and added property tax transfers in lieu.

PROPERTY TRANSFER TAX: A tax on the recordation of documents transferring ownership of land or real property. Property transfer tax is established by cities and counties and is collected by the County of Orange at a rate of $1.10 per $1,000 of the assessed value of the real estate being transferred. The City and the County each receive 50% of the property transfer taxes collected.

PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FEES: Fees collected by the City from franchised video service providers operating within the City to support PEG-related purposes consistent with state and federal law.

RESERVE: A separate account maintained to proactively set aside money for unforeseen and/or unusual expenditures.

REVENUE: Income received by the City.

CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN APPENDIX E PAGE E-5 ROAD MAINTENANCE & REHABILITATION PROGRAM: In April 2017, Governor Brown signed the Road Repair and Accountability Act of 2017 (Senate Bill 1) into law, which increased the funds available to cities for public road maintenance and rehabilitation. The City accounts for Senate Bill 1 revenue in the Road Maintenance & Rehabilitation Program Fund.

SALES TAX: A tax imposed on the total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid pursuant to California Constitution Article XIII sections 25.5(a)(2) and 29; Revenue and Tax Code sections 7200 et seq. The City currently receives 1% of the 7.75% sales tax charged within Laguna Woods. The City also receives a share of the 0.5% sales tax levied by Measure M2 (OC Go) throughout Orange County, which is reported as Measure M2 (OC Go) revenue in this budget and the City’s annual financial statements.

SENIOR MOBILITY: The City’s Senior Mobility Program subsidizes the cost of taxi travel for Laguna Woods residents who are at least 60 years of age. The City uses the Senior Mobility Fund to account for revenues that are used to support the Senior Mobility Program, including Measure M2 (OC Go) Senior Mobility funds, Transportation Development Act funds, fees paid by participants, and any transfers from the General Fund to offset unanticipated expenditures (e.g., costs associated with higher than projected demand).

SERVICE AUTHORITY FOR ABANDONED VEHICLES: Orange County’s Service Authority for Abandoned Vehicles was formed in 1991 to assist with the abatement of abandoned vehicles. Fees were collected by the State of California from annual vehicle registrations and allocated to cities through local service authorities. The collection of fees ended in 2012.

SPECIAL REVENUE FUNDS: Funds used to account for the proceeds of revenue sources that are legally restricted to expenditures for specified purposes.

SUPPLEMENTAL LAW ENFORCEMENT SERVICES: A source of local revenue that was included in the State of California’s Local Law Enforcement Services Act of 2011, which realigned a variety of formerly state law enforcement programs by shifting responsibilities to local authorities. The City receives a minimum of $100,000 in Supplemental Law Enforcement Services revenue each year to offset a portion of qualifying law enforcement costs.

TRANSIENT OCCUPANCY TAX (TOT): A tax levied at a rate of 10% of the rent charged for most hotel stays and short-term rentals, pursuant to California Revenue and Tax Code sections 7280 and 7281. Transient occupancy tax is APPENDIX E PAGE E-6 CITY OF LAGUNA WOODS FISCAL YEARS 2023-25 BUDGET & WORK PLAN collected by hotel and short-term rental operators, and then paid to the City.

USED OIL/OIL PAYMENT PROGRAM: A grant program administered by the State of California, as required by the California Public Resources Code, to promote used oil recycling.

YEAR-END: The end of the City’s fiscal year (June 30).

This page is intentionally blank.

City of Laguna Woods
24264 El Toro Road
Laguna Woods, CA 92637
www.cityoflagunawoods.org
JU
ITEM 8.1 – Attachment B
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING THE FISCAL YEARS 2023-25
BUDGET AND WORK PLAN FOR FISCAL YEAR 2023-24
COMMENCING JULY 1, 2023 AND ENDING JUNE 30, 2024, AND
FISCAL YEAR 2024-25 COMMENCING JULY 1, 2024 AND ENDING
JUNE 30, 2025
WHEREAS, publicly noticed City Council meetings were held on March 22, 2023, April 19, 2023, May 31, 2023, June 14, 2023, June 21, 2023, and June 28, 2023, to discuss and provide direction to staff on the development of the Fiscal Years 2023-25 Budget & Work Plan and allow opportunities for public input; and WHEREAS, the City Manager presented the proposed Fiscal Years 2023-25 Budget & Work Plan to the City Council on June 28, 2023.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The Fiscal Years 2023-25 Budget & Work Plan for the City is hereby adopted for the period of July 1, 2023 through June 30, 2025, as presented at the City Council meeting on June 28, 2023 and described herein.

SECTION 2. The budget appropriations authorized, on a fund level, are:

Fiscal Year
2023-24
Fiscal Year
2024-25
General Fund $7,690,079
(includes transfers to
Capital Projects Fund
of $608,250)
$7,287,511
(includes transfers to
Capital Projects Fund
of $0)
Capital Projects Fund $608,250 $0
Fuel Tax $395,000 $425,000
Road Maintenance &
Rehabilitation Program $325,821 $195,795
Measure M2 (OC Go) $285,700 $290,700
Service Authority for
Abandoned Vehicles $0 $0
Supplemental Law Enforcement
Services $176,100 $176,100
ITEM 8.1 – Attachment B
R 23-XX 2 XX-XX-2023
Continued from
page 1
Fiscal Year
2023-24
Fiscal Year
2024-25
Mobile Source Reduction $0 $0
PEG/Cable Television $15,000 $15,000
Senior Mobility $207,000 $227,000
Community Development
Block Grant (CDBG) $150,000 $150,000
Federal Grants $719,145 $782,869
State of California Grants $0 $0
Miscellaneous Special Revenue $0 $0
Laguna Woods Civic
Support Fund $48,810 $300
SECTION 3. The General Fund assigned reserves authorized are:

Fiscal Year
2023-24
Fiscal Year
2024-25
Paid Leave
Contingency Reserve $120,046 $120,046
Self-Insurance
Contingency Reserve $50,000 $50,000
General Fund
Contingency Reserve $3,430,254 $3,514,154
TOTAL $3,600,300 $3,684,200
Assigned reserves shall be maintained, administered, and expended in accordance with Administrative Policy 2.9.

SECTION 4. The authorized City personnel positions for fiscal years 2023- 24 and 2024-25 are:

Full-time
(1) ACCOUNTANT or SENIOR ACCOUNTANT
(1) ACCOUNTING CLERK
(1) ADMINISTRATIVE SERVICES DIRECTOR/CITY TREASURER
(1) CITY MANAGER
(1) CONSERVATION ADMINISTRATOR
(1) DEPUTY CITY CLERK or CITY CLERK
(1) DEVELOPMENT ADMINISTRATOR
(1) MANAGEMENT ANALYST or SENIOR MANAGEMENT ANALYST
(1) PUBLIC WORKS ADMINISTRATOR
TOTAL: 9 FULL-TIME EQUIVALENTS
ITEM 8.1 – Attachment B
R 23-XX 3 XX-XX-2023
Limited part-time
(4) RECEPTIONIST [1.25 FULL-TIME EQUIVALENT]
TOTAL LIMITED PART-TIME: 1.25 FULL-TIME EQUIVALENTS
SECTION 5. From the effective date of said budget, the total amount as stated therein for the operating budget shall be, and is, appropriated subject to expenditure pursuant to all applicable ordinances of the City of Laguna Woods and statutes of the State of California. The operating budget may be reallocated by the City Manager providing there is no change in the total appropriations within any fund as authorized by the City Council.

SECTION 6. The City Manager is authorized to make budget adjustments within adopted fund-level appropriations, and may also reduce adopted fund-level appropriations, based on economic conditions or the needs of the City. Increases in adopted-fund level appropriations require City Council approval.

SECTION 7. The City Manager may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditure appropriations as a method of fiscal control.

SECTION 8. At the close of Fiscal Year 2022-23, all appropriations shall lapse, except that unexpended appropriations shall be encumbered as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for capital improvements projects and non-operating projects shall be automatically carried over to Fiscal Year 2023-24, unless the project is completed.

SECTION 9. At the close of Fiscal Year 2023-24, all appropriations shall lapse, except that unexpended appropriations shall be encumbered as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for capital improvements projects and non-operating projects shall be automatically carried over to Fiscal Year 2024-25, unless the project is completed.

SECTION 10. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ITEM 8.1 – Attachment B
R 23-XX 4 XX-XX-2023
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 8.1 – Attachment C
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A NEW 11-YEAR CAPITAL
IMPROVEMENT PROGRAM FOR FISCAL YEARS 2023-24 THROUGH
2033-34, IN CONFORMANCE WITH MEASURE M2 (OC GO)

REQUIREMENTS AND APPLICABLE CITY POLICIES AND

DISCRETION
WHEREAS, the City of Laguna Woods (“City”) seeks to maintain its eligibility to receive apportionments of Measure M2 (OC Go) sales tax revenues that can be used to fund transportation-related projects and programs; and WHEREAS, a prerequisite of such eligibility for the City is the annual filing of a Measure M2 (OC Go) eligibility package for review and approval by the Orange County Transportation Authority; and
WHEREAS, a required component of the Measure M2 (OC Go) eligibility package is an adopted seven-year Capital Improvement Program that includes, at a minimum, all programs and projects which are needed to meet and maintain adopted levels of service and performance standards, in addition to all projects and programs proposed to receive Measure M2 (OC Go) funding; and WHEREAS, the Capital Improvement Program, for the purpose of Measure M2 (OC Go) eligibility, is recognized as a program and project finance and planning tool to assist the City in the long-term development and funding of transportation-related programs and projects, and not a budget commitment beyond the fiscal year(s) for which budgets have been adopted by the City Council; and WHEREAS, the City updates the Capital Improvement Program annually to include adjustments to funding and project schedules; and WHEREAS, the City has identified the development and adoption of an 11- year Capital Improvement Program that includes both transportation and nontransportation-related programs and projects as a prudent action to assist with longterm financial planning; and WHEREAS, the Fiscal Year 2023-24 expenditures identified in the Capital Improvement Program are consistent with the City’s adopted Fiscal Year 2023-24 Budget; and
ITEM 8.1 – Attachment C
R 23-XX 2 XX-XX-2023
WHEREAS, the Fiscal Year 2024-25 expenditures identified in the Capital Improvement Program are consistent with the City’s adopted Fiscal Year 2024-25 Budget.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The City’s 11-Year Capital Improvement Program for Fiscal Years 2023-24 through 2033-34 is adopted in conformance with Measure M2 (OC Go) requirements and applicable City policies and discretion, as attached hereto as Exhibit A and incorporated herein by reference. Exhibit A replaces and supersedes all previous capital improvement programs adopted by the City Council for all or a portion of fiscal years 2023-24 through 2033-34.

SECTION 2. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 8.1 – Attachment C
R 23-XX 3 XX-XX-2023

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
This page is intentionally blank.

Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source

FUNDED AND PARTIALLY FUNDED PROJECTS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phases 6 and 6B 350,000 2022-23 Communit 350,000 y Development Block Grant (CDBG) Fund 350,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7 150,000 2023-24 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 150,000 2024-25 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
City Hall Complex Parking Lot Improvement Project 300,000 2023-24 Federal Grants Fund 300,000 (City Council Action on 6/28/23) 300,000
City Hall Electric Vehicle Charging Infrastructure Project 92,500 2022-23 Mobile Source Reduction Fund 92,500 92,500
City Hall Refurbishment and Safety Project: Phase 4 250,000 2023-24 Ca 250,000 pital Projects Fund 250,000
City Hall Refurbishment and Safety Project: Phase 5 TBD 2023-24 Ca 85,000 pital Projects Fund (design only) 85,000
City Hall/Public Library Project 3,058,252 2019-20 Ca 400,000 pital Projects Fund 2020-21 20,28 Ca 0 pital Projects Fund
2020-21 500,00 State of California Grants Fund 0
2021-22 Ca 250,000 pital Projects Fund
2021-22 1,552,044 Federal Grants Fund (City Council Action on 10/29/21) 2021-22 157,371 Federal Grants Fund (City Council Action on 6/15/22) 2022-23 Federal Grants Fund 178,557 (City Council Action on 12/21/22) 2023-24 Federal Grants Fund 118,525 (City Council Action on 6/28/23) 3,176,777
El Toro Road and Moulton Parkway Water Quality Treatment Project 186,500 2022-23 186,500 Federal Grants Fund (City Council Action on 6/15/22) 186,500
El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora) TBD 2023-24 Federal Grants Fund 27,370 (City Council Action on 6/28/23) (design only) 27,370
Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager) 325,821 2023-24 325,821 Road Maintenance & Rehabilitation Program Fund 325,821
Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) 195,795 2024-25 Road Maintenance & Rehabilitation Pro 195,795 gram Fund 195,795
Ridge Route Drive Drainage Repair Project 546,500 2023-24 Ca 273,250 pital Projects Fund Federal Grants Fund 273,250 (City Council Action on 6/28/23) 546,500
Transit Shelter and Street Furniture Replacement Project TBD 2024-25 75,00 Federal Grants Fund 0 (City Council Action on 6/28/23) (design only) 75,000
Woods End Wilderness Preserve Trail Drainage and Improvement Project 272,560 2022-23 Ca 47,012 pital Projects Fund
2022-23 188,04 State of Califonia Grants Fund 8
2022-23 Federal Grants Fund 37,500 (City Council Acton on 6/15/22) 272,560

PLANNED PROJECTS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 150,000 2025-26 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 10 150,000 2026-27 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 11 150,000 2027-28 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 12 150,000 2028-29 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
PAGE 1 OF 3
ITEM 8.1 - Exhibit A to Attachment C
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 13 150,000 2029-30 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 14 150,000 2030-31 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 15 150,000 2031-32 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 16 150,000 2032-33 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 17 150,000 2033-34 Communit 150,000 y Development Block Grant (CDBG) Fund 150,000
Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) 405,799 2025-26 405,799 Road Maintenance & Rehabilitation Program Fund 405,799
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) 335,818 2026-27 Road Maintenance & Rehabilitation Pro 335,818 gram Fund 335,818
Pavement Management Plan Project (Eastbound El Toro Road between Canyon Wren and Calle Sonora) 279,766 2027-28 Road Maintenance & Rehabilitation Pro 279,766 gram Fund 279,766
Pavement Management Plan Project (North and Soutbound
Moulton Parkway between Via Campo Verde and El Toro Road) 299,229 2028-29 299,229 Road Maintenance & Rehabilitation Program Fund 299,229
Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora) 421,551 2029-30 421,551 Road Maintenance & Rehabilitation Program Fund 421,551
Pavement Management Plan Project (Eastbound El Toro Road between Avenida Sevilla and Paseo de Valencia) 283,157 2030-31 Road Maintenance & Rehabilitation Pro 283,157 gram Fund 283,157
Pavement Management Plan Project (Westbound El Toro Road between Calle Sonora and Canyon Wren) 314,562 2031-32 Road Maintenance & Rehabilitation Pro 314,562 gram Fund 314,562
Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2032-33 Pavement Management Plan) TBD 2032-33 TBD Road Maintenance & Rehabilitation Program Fund TBD
Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2033-34 Pavement Management Plan) TBD 2033-34 TBD Road Maintenance & Rehabilitation Program Fund TBD

UNFUNDED PROJECTS
City Hall Complex Emergency Backup Generator Project 425,000 Unscheduled Not Yet Identified 425,000 City Hall Refurbishment and Safety Project: Phase 6 TBD; 300,000+ Unscheduled TBD; 300,000+ Not Yet Identified El Toro Road Localized Flooding Relief Project 1,850,000 Unscheduled 1,850,000 Not Yet Identified Urban Forest Expansion Project 50,000 - 200,000 Unscheduled 50,000 - 200,000 Not Yet Identified Santa Maria Avenue Water Efficient Medians Improvement Project 375,000 Unscheduled Not Yet Identified 375,000

TRANSPORTATION-RELATED OPERATIONS & MAINTENANCE
The following information is included at the direction of the Orange County Transportation Authority. Operations and
maintenance expenses are not capital improvement projects.

Fiscal Year 2023-24 Fiscal Year 2024-25 Fiscal Year 2025-26 Budget Budget Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 35,000 35,000 36,050 Contract - Traffic Engineering 175,000 180,000 185,400
Contract - Traffic Signal Maintenance 75,000 75,000 77,250 Allowable Overhead Costs 700 700 750
285,700 290,700 299,450
PAGE 2 OF 3
ITEM 8.1 - Exhibit A to Attachment C
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2023-34 Capital Improvement Program

CITY OF LAGUNA WOODS
Fiscal Year 2026-27 Fiscal Year 2027-28 Fiscal Year 2028-29 Estimate Estimate Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 37,132 38,245 39,393 Contract - Traffic Engineering 190,962 196,691 202,592
Contract - Traffic Signal Maintenance 79,568 81,955 84,413 Allowable Overhead Costs 750 750 750
308,411 317,641 327,148
Fiscal Year 2029-30
Estimate
Measure M2 (OC Go) Fair Share Expenditures
Street Lighting - Public Right of Way 40,575
Contract - Traffic Engineering 208,669
Contract - Traffic Signal Maintenance 86,946
Allowable Overhead Costs 750
336,939
PAGE 3 OF 3
ITEM 8.1 - Exhibit A to Attachment C
This page is intentionally blank.

ITEM 8.1 – Attachment D
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS,CALIFORNIA, ADOPTING THE ANNUAL APPROPRIATIONS
LIMIT (GANN LIMIT) FOR FISCAL YEAR 2023-24 COMMENCING
JULY 1, 2023 AND ENDING JUNE 30, 2024, IN ACCORDANCE WITH

ARTICLE XIIIB OF THE CALIFORNIA STATE CONSTITUTION
WHEREAS, Article XIIIB of the California State Constitution restricts the appropriations growth rate for cities and other local jurisdictions; and WHEREAS, annual appropriations limits established pursuant to Article XIIIB (sometimes referred to as “Gann Limits”) are required to be modified on an annual basis for changes in population and inflation according to calculation methods established by California’s Proposition 111 (1990); and WHEREAS, in November 2002, Laguna Woods voters established a base annual appropriations limit for the City of $4,165,544; and WHEREAS, the City has complied with the provisions of Article XIIIB in determining an appropriations limit for Fiscal Year 2021-22; and WHEREAS, theCity has complied withCalifornia GovernmentCode Section 7910 by making documentation regarding its determination available for public review at least 15 days prior to adoption.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That the adjustment factors for the annual appropriations limit for Fiscal Year 2023-24 calculation shall be the annual percentage change in Orange County population and the annual percentage change in California per capita personal income, with sources as identified on Exhibit A attached hereto and incorporated herein by reference.

SECTION 2. That the annual appropriations limit for Fiscal Year 2023-24 shall be $13,152,426, as calculated in Exhibit A attached hereto and incorporated herein by reference.

ITEM 8.1 – Attachment D
R 23-XX 2 XX-XX-2023
SECTION 3. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 8.1 – Exhibit A to Attachment D
1 CITY OF LAGUNA WOODS

ANNUAL APPROPRIATIONS LIMIT
Fiscal Year 2023-24 Calculation
Calculation of Appropriations Limit:

Appropriations Limit for Fiscal Year 2022-23 $12,651,025 Adjustment Factors:

Population Change (County of Orange)* x 0.9954
Cost of Living (Per Capita Personal Income)* x 1.0444
Appropriations Limit for Fiscal Year 2023-24 $13,152,426 Appropriations Subject to Limitation for Fiscal Year 2023-24 $5,015,822 * State of California, Department of Finance, Price and Population Information. May 2023.

Factors are rounded to four decimal places for presentation purposes.

This page is intentionally blank.

8.2 ROAD REPAIR AND ACCOUNTABILITY ACT OF
2017 PROJECT LIST
This page is intentionally blank.

ITEM 8.2
CC  06-28-2023 ARM ITEM 8.2 – AR Page 1 of 1
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 28, 2023 Adjourned Regular Meeting
SUBJECT: Road Repair and Accountability Act of 2017 Project List Recommendation
Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A LIST OF FISCAL YEAR 2023- 24 PROJECTS PROPOSED TO RECEIVE FUNDING FROM THE ROAD
REPAIR AND ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD MAINTENANCE AND

REHABILITATION ACCOUNT), AS REQUIRED BY CALIFORNIA
STREETS AND HIGHWAYS CODE SECTION 2034(A)(1), AND

MAKING RELATED AUTHORIZATIONS
Summary
The proposed resolution (Attachment A) identifies the “Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager)” as the Fiscal Year 2023-24 project proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account). California Streets and Highways Code Section 2034(A)(1) requires the City Council to identify the projects to receive such funding on an annual basis.

Attachment: A – Proposed Resolution
Exhibit A – Proposed Project List
This page is intentionally blank.

ITEM 8.2 – Attachment A
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A LIST OF FISCAL YEAR 2023-24

PROJECTS PROPOSED TO RECEIVE FUNDING FROM THE ROAD
REPAIR AND ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD MAINTENANCE AND

REHABILITATION ACCOUNT), AS REQUIRED BY CALIFORNIA
STREETS AND HIGHWAYS CODE SECTION 2034(A)(1), AND

MAKING RELATED AUTHORIZATIONS
WHEREAS, California Streets and Highways Code Section 2034(a)(1) requires cities to adopt by resolution a list of projects proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account) (“Project List”) prior to receiving an apportionment of such funds for each fiscal year; and WHEREAS, California Streets and Highways Code Section 2034(a)(1) requires each Project List to include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, California Streets and Highways Code Section 2034(a)(1) specifies that Project Lists shall not limit a city’s flexibility to fund projects in accordance with local needs and priorities, so long as the projects are consistent with California Streets and Highways Code Section 2030(b); and WHEREAS, the Fiscal Years 2023-34 Capital Improvement Program identifies the “Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager)” as the Fiscal Year 2023-24 project proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account).

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The Project List attached hereto as Exhibit A is hereby adopted for Fiscal Year 2023-24.

ITEM 8.2 – Attachment A
R 23-XX 2 XX-XX-2023
SECTION 2. The City Manager is hereby authorized to submit the adopted Project List and any additional information necessary to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account) to the State of California, California Transportation Commission, and such other parties as may be necessary.

SECTION 3. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 8.2 – Exhibit A to Attachment A

EXHIBIT A
Road Repair and Accountability Act of 2017
Local Streets and Roads Funding Program
Project List
General Info for Project List Submittal:
• Agency Name: City of Laguna Woods
• Fiscal Year: 2023-24
• Project Title: Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager)
Specific Proposed Project Information Description:
• Project Description: This project involves the rehabilitation of approximately 2,150 linear feet of pavement on westbound El Toro Road between Canyon Wren and Tanager, including asphalt concrete pavement cold milling and repaving.

Location:
• Westbound El Toro Road between Canyon Wren and Tanager, in Laguna Woods, CA 92637 Legislative Districts:
• Congressional District: 40
• State Senate District: 37
• State Assembly District: 72
Proposed Schedule for Completion:
• Month and year that pre-construction is anticipated to be complete: 11/2023 • Month and year that construction is anticipated to be complete: 6/2024 Estimated Useful Life:
• Minimum: 15 years
• Maximum: 15 years
This page is intentionally blank.

8.3 EMPLOYEE POSITIONS, COMPENSATION,

AND BENEFITS
This page is intentionally blank.

ITEM 8.3
CC  06-28-2023 ARM ITEM 8.3 – AR Page 1 of 2
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 28, 2023 Adjourned Regular Meeting
SUBJECT: Employee Positions, Compensation, and Benefits Recommendation

1. Approve job classifications for the following City employee positions:

Conservation Administrator, Development Administrator, and Public Works Administrator.

AND

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 23-11, AND

ESTABLISHING A COMPENSATION SCHEDULE AND BENEFITS

FOR CITY EMPLOYEES
Background
The City Manager is responsible for hiring and supervising employees, subject to the City Council’s establishment and authorization of positions.

Employee compensation and benefit policies are established by the City Council with the City Manager responsible for the implementation thereof.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, ITEM 8.3
ITEM 8.3 – AR Page 2 of 2 CC  06-28-2023 ARM
on proposed job classifications for three new employee positions (attachments A, B, and C) and proposed compensation ranges for those new positions (Attachment D). A redline version of the proposed compensation resolution identifying specific, proposed modifications is included as Attachment E.

At the adjourned regular City Council meeting on May 31, 2023, staff presented a proposal to reclassify three existing Management Analyst/Senior Management Analyst positions to new administrator-level positions. Those reclassifications are intended to reflect the significant coordination and programmatic responsibilities of those positions. All three positions are existing, full-time, and currently filled.

The proposed job classifications would define each position and establish essential duties, minimum qualifications, and other job-related requirements.

The proposed employee compensation and benefits resolution would establish the compensations ranges for the new positions at the existing compensation range for the Senior Management Analyst job classification.

Fiscal Impact
As compared to current employee compensation, the proposed resolution would increase costs by $7,864, plus related payroll taxes and retirement costs, beginning on July 1, 2023. Compensation for the employees reclassified to new administratorlevel positions would subsequently be adjusted based on merit.

The proposed Fiscal Years 2023-25 Budget & Work Plan includes sufficient funds to support the proposed employee compensation.

Attachments: A – Proposed Conservation Administrator Job Classification B – Proposed Development Administrator Job Classification C – Proposed Public Works Administrator Job Classification D – Proposed Resolution (clean)
E – Proposed Resolution (redline)
ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 1 of 6

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: CONSERVATION ADMINISTRATOR
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Conservation Administrator plans, organizes, coordinates, manages, and oversees climate planning, floodplain management, waste and recycling, water quality (stormwater), and other programs, projects, and services generally related to natural resources. The Conservation Administrator also performs complex administrative, analytical, professional, and technical duties; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Plan, organize, coordinate, manage, and oversee assigned programs, projects, and services at an advanced journey-level or higher. Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.
• Perform administrative, analytical, professional, and technical functions, including reviewing plans, conducting field inspections, and issuing permits and licenses. • Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies. • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.

ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 2 of 6 • Coordinate with code enforcement and legal counsel on enforcement matters and legal proceedings related to assigned programs, projects, and services. • Coordinate with risk management and insurance services providers to minimize risk exposure and loss related to assigned programs, projects, and services. • Monitor, analyze, and report on legislative and regulatory proposals for impacts on assigned programs, projects, and services, including preparation of positional correspondence and engagement with legislative and regulatory offices. • Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, processing warrant requests. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Research, compile, and analyze information and assorted data. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities. • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, City staff, City Council, and City committees. • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and department to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 3 of 6 explaining and defending City and department operations and activities. • Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials.
• Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate assigned employees, including participating in discipline and termination proceedings when necessary. • Maintain knowledge of current laws, legislative and regulatory proposals, rules, regulations, policies, best practices, trends, innovations, and technology related to assigned programs, projects, and services.
• Provide support and relief coverage for City and department employees. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

Knowledge of:
• Modern office procedures, methods, and equipment, including computers. • Responsive customer service practices, including active listening. • Standards, laws, rules, and regulations, as well as operational and activity characteristics, applicable to the assigned programs, projects, and services. • Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.
• Principles of human resources management (both employees and volunteers). • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing. • Methods of program evaluation and assessment.

ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 4 of 6 Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Demonstrate an awareness and appreciation of local cultural diversity. • Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables. • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary operations and activities, as well as concrete and abstract variables.

ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 5 of 6 Education and Experience:

Any combination of education and experience that provides the knowledge, skills, and abilities necessary for this position is qualifying. A typical way of obtaining the required qualifications is to possess a bachelor’s degree from an accredited college or university with major course work in public administration, public policy, biology, environmental science, natural resource management, or subjects applicable to the assignment, and five years of increasingly responsible full-time work experience involving relevant operations and activities. Possession of a master’s degree; prior experience administering programs, projects, or services for a municipal or other government agency; and, prior experience in a supervisory position are highly desirable.

Licenses/Certifications:

Must possess and maintain a valid Class C California Driver’s License and must qualify for and maintain insurability under the City’s Vehicle Policy. This position involves the periodic performance of duties and travel that require operation of a personal vehicle.

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While many activities are performed sitting at a desk in a sedentary manner, employees are frequently required to exert physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

Employees are frequently required to exert physical effort involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

While the duties of either class are primarily performed in an office setting with low to moderate noise and regular interruption, employees are also frequently required to travel and work in other settings (e.g., meetings, events, and inspections), including in outside weather with exposure to rain, humidity, heat, cold, and sunlight. Employees frequently experience high levels of noise, as well as exposure to odors, fumes, dust, smoke, hazardous substances, and other irritants that can cause discomfort and injury. Employees may also come into contact with hazardous traffic conditions.

Work schedules and hours vary for this class based on the City’s needs and include some early mornings, evenings, weekends, and holidays.

Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, calculators, facsimile machines, microfiche readers, telephones, digital cameras, and ITEM 8.3 – Attachment A
Conservation Administrator Job Classification – Approved: XX/XX/XX – Page 6 of 6 other measuring devices to collect data and information. Ability to use computers includes the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, and Edge, as well as the City’s accounting, cashiering, geographic information system (“GIS”), permitting, records, and teleconferencing software, as may change from time-to-time.

OTHER NOTICES:

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from this position if the work is a similar, related, or logical assignment.

The selection process for this position will include fingerprinting; a State Department of Justice criminal background check; reference checks; confirmation of education claims, licenses, and certifications; and, a physical medical examination.

This position is exempt under the Fair Labor Standards Act.

Pursuant to California Government Code Section 36506, neither this job classification nor any other communication, rule, or regulation shall be construed to provide employees with any tenure or property interest in employment with the City. All City employees serve “at will” and are subject to termination without cause at any time – no exceptions.

All City employees are designated Disaster Service Workers by both State law and City ordinance. Duties when serving as a Disaster Service Worker may be in locations, during hours, and performing work significantly different from the employee’s normal duties.

The City is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category (race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics).

The City provides employment rights and non-discrimination on the basis of disability as established in the Americans with Disabilities Act. Reasonable accommodation may be made to enable a person with a disability to perform this position’s essential functions.

Additional laws, rules, and regulations apply to this position.

ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 1 of 6

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: DEVELOPMENT ADMINISTRATOR
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Development Administrator plans, organizes, coordinates, manages, and oversees planning, building, economic development, code enforcement, and other programs, projects, and services generally related to community development.

The Development Administrator also performs complex administrative, analytical, professional, and technical duties; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Plan, organize, coordinate, manage, and oversee assigned programs, projects, and services at an advanced journey-level or higher. Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.
• Perform administrative, analytical, professional, and technical functions, including reviewing plans, conducting field inspections, and issuing permits and licenses. • Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies. • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.

ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 2 of 6 • Coordinate with code enforcement and legal counsel on enforcement matters and legal proceedings related to assigned programs, projects, and services. • Coordinate with risk management and insurance services providers to minimize risk exposure and loss related to assigned programs, projects, and services. • Monitor, analyze, and report on legislative and regulatory proposals for impacts on assigned programs, projects, and services, including preparation of positional correspondence and engagement with legislative and regulatory offices. • Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, processing warrant requests. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Research, compile, and analyze information and assorted data. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities. • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, City staff, City Council, and City committees. • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and department to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 3 of 6 explaining and defending City and department operations and activities. • Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials.
• Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate assigned employees, including participating in discipline and termination proceedings when necessary. • Maintain knowledge of current laws, legislative and regulatory proposals, rules, regulations, policies, best practices, trends, innovations, and technology related to assigned programs, projects, and services.
• Serve as a “specialist” to assist with the processing and approval of applications to develop accessory dwelling units and junior accessory dwelling units. • Provide support and relief coverage for City and department employees. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

Knowledge of:
• Modern office procedures, methods, and equipment, including computers. • Responsive customer service practices, including active listening. • Standards, laws, rules, and regulations, as well as operational and activity characteristics, applicable to the assigned programs, projects, and services. • Principles of the California Permit Streamlining Act. • Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.
• Principles of human resources management (both employees and volunteers).

ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 4 of 6 • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing. • Methods of program evaluation and assessment.

Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Demonstrate an awareness and appreciation of local cultural diversity. • Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables.

ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 5 of 6 • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary operations and activities, as well as concrete and abstract variables.

Education and Experience:

Any combination of education and experience that provides the knowledge, skills, and abilities necessary for this position is qualifying. A typical way of obtaining the required qualifications is to possess a bachelor’s degree from an accredited college or university with major course work in public administration, public policy, planning, architecture, or subjects applicable to the assignment, and five years of increasingly responsible full-time work experience involving relevant operations and activities. Possession of a master’s degree; prior experience administering programs, projects, or services for a municipal or other government agency; prior experience in a supervisory position; and, American Institute of Certified Planners (“AICP”) certification are highly desirable.

Licenses/Certifications:

Must possess and maintain a valid Class C California Driver’s License and must qualify for and maintain insurability under the City’s Vehicle Policy. This position involves the periodic performance of duties and travel that require operation of a personal vehicle.

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While many activities are performed sitting at a desk in a sedentary manner, employees are frequently required to exert physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

Employees are frequently required to exert physical effort involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

While the duties of either class are primarily performed in an office setting with low to moderate noise and regular interruption, employees are also frequently required to travel and work in other settings (e.g., meetings, events, and inspections), including in outside weather with exposure to rain, humidity, heat, cold, and sunlight. Employees frequently experience high levels of noise, as well as exposure to odors, fumes, dust, smoke, hazardous substances, and other irritants that can cause discomfort and injury. Employees may also come into contact with hazardous traffic conditions.

Work schedules and hours vary for this class based on the City’s needs and include some ITEM 8.3 – Attachment B
Development Administrator Job Classification – Approved: XX/XX/XX – Page 6 of 6 early mornings, evenings, weekends, and holidays.

Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, calculators, facsimile machines, microfiche readers, telephones, digital cameras, and other measuring devices to collect data and information. Ability to use computers includes the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, and Edge, as well as the City’s accounting, cashiering, geographic information system (“GIS”), permitting, records, and teleconferencing software, as may change from time-to-time.

OTHER NOTICES:

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from this position if the work is a similar, related, or logical assignment.

The selection process for this position will include fingerprinting; a State Department of Justice criminal background check; reference checks; confirmation of education claims, licenses, and certifications; and, a physical medical examination.

This position is exempt under the Fair Labor Standards Act.

Pursuant to California Government Code Section 36506, neither this job classification nor any other communication, rule, or regulation shall be construed to provide employees with any tenure or property interest in employment with the City. All City employees serve “at will” and are subject to termination without cause at any time – no exceptions.

All City employees are designated Disaster Service Workers by both State law and City ordinance. Duties when serving as a Disaster Service Worker may be in locations, during hours, and performing work significantly different from the employee’s normal duties.

The City is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category (race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics).

The City provides employment rights and non-discrimination on the basis of disability as established in the Americans with Disabilities Act. Reasonable accommodation may be made to enable a person with a disability to perform this position’s essential functions.

Additional laws, rules, and regulations apply to this position.

ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 1 of 6

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: PUBLIC WORKS ADMINISTRATOR
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Public Works Administrator plans, organizes, coordinates, manages, and oversees the operation, maintenance, construction, and improvement of public property, and other programs, projects, and services generally related to public works. The Public Works Administrator also performs complex administrative, analytical, professional, and technical duties; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Plan, organize, coordinate, manage, and oversee assigned programs, projects, and services at an advanced journey-level or higher. Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.
• Perform administrative, analytical, professional, and technical functions, including reviewing plans, conducting field inspections, and issuing permits and licenses. • Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies. • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.

ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 2 of 6 • Coordinate with code enforcement and legal counsel on enforcement matters and legal proceedings related to assigned programs, projects, and services. • Coordinate with risk management and insurance services providers to minimize risk exposure and loss related to assigned programs, projects, and services. • Monitor, analyze, and report on legislative and regulatory proposals for impacts on assigned programs, projects, and services, including preparation of positional correspondence and engagement with legislative and regulatory offices. • Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, processing warrant requests. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Research, compile, and analyze information and assorted data. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities. • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, City staff, City Council, and City committees. • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and department to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 3 of 6 explaining and defending City and department operations and activities. • Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials.
• Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate assigned employees, including participating in discipline and termination proceedings when necessary. • Maintain knowledge of current laws, legislative and regulatory proposals, rules, regulations, policies, best practices, trends, innovations, and technology related to assigned programs, projects, and services.
• Provide support and relief coverage for City and department employees. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

Knowledge of:
• Modern office procedures, methods, and equipment, including computers. • Responsive customer service practices, including active listening. • Standards, laws, rules, and regulations, as well as operational and activity characteristics, applicable to the assigned programs, projects, and services. • Principles of the California Public Contract Code.
• Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.
• Principles of human resources management (both employees and volunteers). • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing.

ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 4 of 6 • Methods of program evaluation and assessment.

Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Demonstrate an awareness and appreciation of local cultural diversity. • Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables. • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 5 of 6 operations and activities, as well as concrete and abstract variables.

Education and Experience:

Any combination of education and experience that provides the knowledge, skills, and abilities necessary for this position is qualifying. A typical way of obtaining the required qualifications is to possess a bachelor’s degree from an accredited college or university with major course work in public administration, public policy, engineering, architecture, or subjects applicable to the assignment, and five years of increasingly responsible fulltime work experience involving relevant operations and activities. Possession of a master’s degree; prior experience administering programs, projects, or services for a municipal or other government agency; prior experience in a supervisory position; and, certification as a Certified Public Works Professional are highly desirable.

Licenses/Certifications:

Must possess and maintain a valid Class C California Driver’s License and must qualify for and maintain insurability under the City’s Vehicle Policy. This position involves the periodic performance of duties and travel that require operation of a personal vehicle.

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While many activities are performed sitting at a desk in a sedentary manner, employees are frequently required to exert physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

Employees are frequently required to exert physical effort involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

While the duties of either class are primarily performed in an office setting with low to moderate noise and regular interruption, employees are also frequently required to travel and work in other settings (e.g., meetings, events, and inspections), including in outside weather with exposure to rain, humidity, heat, cold, and sunlight. Employees frequently experience high levels of noise, as well as exposure to odors, fumes, dust, smoke, hazardous substances, and other irritants that can cause discomfort and injury. Employees may also come into contact with hazardous traffic conditions.

Work schedules and hours vary for this class based on the City’s needs and include some early mornings, evenings, weekends, and holidays.

ITEM 8.3 – Attachment C
Public Works Administrator Job Classification – Approved: XX/XX/XX – Page 6 of 6 Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, calculators, facsimile machines, microfiche readers, telephones, digital cameras, and other measuring devices to collect data and information. Ability to use computers includes the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, and Edge, as well as the City’s accounting, cashiering, geographic information system (“GIS”), permitting, records, and teleconferencing software, as may change from time-to-time.

OTHER NOTICES:

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from this position if the work is a similar, related, or logical assignment.

The selection process for this position will include fingerprinting; a State Department of Justice criminal background check; reference checks; confirmation of education claims, licenses, and certifications; and, a physical medical examination.

This position is exempt under the Fair Labor Standards Act.

Pursuant to California Government Code Section 36506, neither this job classification nor any other communication, rule, or regulation shall be construed to provide employees with any tenure or property interest in employment with the City. All City employees serve “at will” and are subject to termination without cause at any time – no exceptions.

All City employees are designated Disaster Service Workers by both State law and City ordinance. Duties when serving as a Disaster Service Worker may be in locations, during hours, and performing work significantly different from the employee’s normal duties.

The City is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category (race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics).

The City provides employment rights and non-discrimination on the basis of disability as established in the Americans with Disabilities Act. Reasonable accommodation may be made to enable a person with a disability to perform this position’s essential functions.

Additional laws, rules, and regulations apply to this position.

ITEM 8.3 – Attachment D
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 23-11, AND

ESTABLISHING A COMPENSATION SCHEDULE AND BENEFITS FOR

CITY EMPLOYEES

THE CITY COUNCIL OF THE CITY OF LAGUNA WOODS, CALIFORNIA,

DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:

SECTION 1. Effective July 1, 2023, Resolution No. 23-11 is hereby repealed and replaced by this resolution.

SECTION 2. The compensation schedule for City employees is established as follows:

Exempt Full-Time Employees (Annual Equivalent)
City Manager $200,303.98
Administrative Services Director/
City Treasurer $117,919 – $165,087
City Clerk $80,690 – $112,966
Conservation Administrator $80,690 – $112,966
Development Administrator $80,690 – $112,966
Public Works Administrator $80,690 – $112,966
Senior Management Analyst $80,690 – $112,966
Management Analyst $69,263 – $96,969
Deputy City Clerk $59,746 – $83,644
Non-Exempt Full-Time Employees (Hourly Rate)
Senior Accountant $35.50 – $49.70
Accountant $32.78 – $45.89
Accounting Clerk $21.51 – $30.11
ITEM 8.3 – Attachment D
R 23-XX 2 XX-XX-2023
Non-Exempt Part-Time/Limited Part-Time Employees (Hourly Rate) Receptionist $17.00 – $23.80
The City Manager is authorized to hire, promote, and compensate employees within established compensation ranges, to offer benefits, to fill any full-time position as a part-time or limited part-time position, and to hire employees for time-limited periods, consistent with City Council-adopted budgets and this resolution.

SECTION 3. All employees who work 40 or more hours per week on a regularly assigned basis shall be considered “full-time employees” for the purpose of this resolution. Full-time employees shall receive the following benefits:

A. Paid Holidays: The City shall observe the following holidays with full-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: Martin Luther King Jr. Day, Presidents’ Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, Friday after Thanksgiving, and Winter Holiday (December 24 through January 1; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it shall be observed the on prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

B. Floating Holidays: The City shall provide each full-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Full-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours.

Full-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued floating holiday time.

C. Retirement: All City employees, including full-time employees, are required to participate in the Social Security system. In addition, the City shall contract with the California Public Employees’ Retirement System (CalPERS) for ITEM 8.3 – Attachment D
R 23-XX 3 XX-XX-2023
retirement benefits for all eligible full-time employees, unless excluded in the City’s agreement with CalPERS. Full-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Full-time employees considered “new members” by CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time.

D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

E. Monthly Benefit Allowance: The City shall provide each full-time employee with a monthly benefit allowance of $1,000 per month. A portion of the allowance shall be allocated to pay for the employee assistance program and health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Full-time employees shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Employee Assistance Program: The City shall contract for an employee assistance program; enrollment in the program shall be mandatory for all fulltime employees. The cost of enrollment in the employee assistance program shall be deducted from each full-time employee’s monthly benefit allowance.

G. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a CalPERS health plan shall be mandatory for all full-time employees unless ITEM 8.3 – Attachment D
R 23-XX 4 XX-XX-2023
proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each full-time employee’s monthly benefit allowance and then from salary (if necessary).

H. Flexible Benefits Plan: The City shall contract for the provision of an Internal Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan by electing to allocate a portion of their monthly benefit allowance and/or through a salary reduction at their sole expense.

I. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan through a salary reduction at their sole expense.

J. Paid Time Off: Full-time employees shall accrue 160 hours per year of annual paid time off (leave), which may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Hours earned are accrued on a pro-rata basis by pay period.

Full-time employees may maintain a balance of no more than 480 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a full-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued paid time off.

SECTION 4. All employees who are not full-time employees, but who work 20 or more hours per week on a regularly assigned basis, shall be considered “parttime employees” for the purpose of this resolution. Part-time employees shall receive the following benefits:

A. Paid and Unpaid Holidays: The City shall observe the following holidays with part-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: New Year’s Day, Martin Luther King Jr. Day, Presidents’ Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, and Friday after Thanksgiving. The City shall also ITEM 8.3 – Attachment D
R 23-XX 5 XX-XX-2023
observe the following unpaid holidays: Winter Holiday (December 24 through January 1; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it shall be observed on the prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

B. Floating Holidays: The City shall provide each part-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Part-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours and only between December 24 and 31.

Part-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued floating holiday time.

C. Retirement: All City employees, including part-time employees, are required to participate in the Social Security system. Part-time employees who work 1,000 hours or more in a fiscal year, shall be eligible for membership in CalPERS for retirement benefits, unless excluded in the City’s agreement with CalPERS. Eligible part-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Eligible part-time employees considered “new members” by CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time.

D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

ITEM 8.3 – Attachment D
R 23-XX 6 XX-XX-2023
E. Monthly Benefit Allowance: The City shall provide part-time employees with a monthly benefit allowance of $800 per month. A portion of the allowance shall be allocated to pay for the employee assistance program and health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Part-time employees who are provided a monthly benefit allowance shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Employee Assistance Program: The City shall contract for an employee assistance program; enrollment in the program shall be mandatory for all parttime employees. The cost of enrollment in the employee assistance program shall be deducted from each part-time employee’s salary or monthly benefit allowance, if provided.

G. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a CalPERS health plan shall be mandatory for all part-time employees unless proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each part-time employee’s monthly benefit allowance and then from salary (if necessary).

H. Flexible Benefits Plan: The City shall contract for the provision of an Internal Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all part-time employees. Part-time employees may contribute to the plan through a salary reduction at their sole expense and/or by electing to allocate a portion of their monthly benefit allowance, if provided.

I. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all part-time employees. Part-time employees ITEM 8.3 – Attachment D
R 23-XX 7 XX-XX-2023
may contribute to the plan through a salary reduction at their sole expense.

J. Paid Time Off: Part-time employees shall accrue 160 hours per year of annual paid time off (leave), which shall be pro-rated based on the number of hours regularly worked less than 40 hours per week. Paid time off may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Paid time off may also be used up to the number of hours regularly worked during unpaid holidays that fall on weekdays (less any floating holiday time used). Hours earned are accrued on a pro-rata basis by pay period.

Part-time employees may maintain a balance of no more than 300 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a part-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued paid time off.

SECTION 5. All employees who work less than 20 hours per week on a regularly assigned basis shall be considered “limited part-time employees” for the purpose of this resolution. Limited part-time employees shall receive the following benefits:

A. Retirement: All City employees, including limited part-time employees, are required to participate in the Social Security system.

B. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all limited part-time employees. Limited part-time employees may contribute to the plan through a salary reduction at their sole expense.

C. Paid Time Off: After the first 30 calendar days of employment, and every January 1 thereafter, limited part-time employees shall accrue 24 hours of annual paid time off (leave), which may be used for personal illness, to care for a sick family member, for preventive care or diagnosis, care or treatment of an existing health condition, or for specified purposes if the limited parttime employee is a victim of domestic violence, sexual assault, or stalking.

ITEM 8.3 – Attachment D
R 23-XX 8 XX-XX-2023
Paid time off shall not be used within the first 90 calendar days of employment for new limited part-time employees. There is no accrual or carryover of paid time off between or across calendar years. Upon termination from the City, limited part-time employees shall not be compensated for the balance of their paid time off. If a limited part-time employee separates from and is rehired by the City within one year, previously accrued and unused paid time off shall be reinstated.

SECTION 6. The City Manager is authorized to offer technology allowances of up to $79.50 per employee per month to employees who are regularly required to use their personal cellular telephones, personal computers, and/or other personal technology to conduct City business, with the exception of the City Manager. Such technology allowances shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month in order to receive payment.

SECTION 7. The City Manager is authorized to offer notary public stipends of $100 per employee per month to employees who regularly provide notary public and foreign pension acknowledgement services in the course of City business, with the exception of the City Manager. Such notary public stipends shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month, and in possession of an active and valid notary public commission from the State of California as of the payroll processing date for the first pay period of each month, in order to receive payment. The City Manager is also authorized to incur and pay, on behalf of the City, costs related to the education and commission of employees who regularly provide notary public services in the course of City business, with the exception of the City Manager.

SECTION 8. The City Manager shall receive such other compensation and benefits as set forth in the employment agreement separately approved by the City Council on May 17, 2023.

SECTION 9. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

ITEM 8.3 – Attachment D
R 23-XX 9 XX-XX-2023
PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
This page is intentionally blank.

ITEM 8.3 – Attachment E
R 23-XX 1 XX-XX-2023
RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 2223-5711,

AND ESTABLISHING A COMPENSATION SCHEDULE AND

BENEFITS FOR CITY EMPLOYEES

THE CITY COUNCIL OF THE CITY OF LAGUNA WOODS, CALIFORNIA,

DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:

SECTION 1. Effective May 20July 1, 2023, Resolution No. 2223-57 11 is hereby repealed and replaced by this resolution.

SECTION 2. The compensation schedule for City employees is established as follows:

Exempt Full-Time Employees (Annual Equivalent)
City Manager $200,303.98
Administrative Services Director/
City Treasurer $117,919 – $165,087
City Clerk $80,690 – $112,966
Conservation Administrator $80,690 – $112,966
Development Administrator $80,690 – $112,966
Public Works Administrator $80,690 – $112,966
Senior Management Analyst $80,690 – $112,966
Management Analyst $69,263 – $96,969
Deputy City Clerk $59,746 – $83,644
Non-Exempt Full-Time Employees (Hourly Rate)
Senior Accountant $35.50 – $49.70
Accountant $32.78 – $45.89
Accounting Clerk $21.51 – $30.11
ITEM 8.3 – Attachment E
R 23-XX 2 XX-XX-2023
Non-Exempt Part-Time/Limited Part-Time Employees (Hourly Rate) Receptionist $17.00 – $23.80
The City Manager is authorized to hire, promote, and compensate employees within established compensation ranges, to offer benefits, to fill any full-time position as a part-time or limited part-time position, and to hire employees for time-limited periods, consistent with City Council-adopted budgets and this resolution.

SECTION 3. All employees who work 40 or more hours per week on a regularly assigned basis shall be considered “full-time employees” for the purpose of this resolution. Full-time employees shall receive the following benefits:

A. Paid Holidays: The City shall observe the following holidays with full-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: Martin Luther King Jr. Day, Presidents’ Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, Friday after Thanksgiving, and Winter Holiday (December 24 through January 1; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it shall be observed the on prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

B. Floating Holidays: The City shall provide each full-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Full-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours.

Full-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued floating holiday time.

C. Retirement: All City employees, including full-time employees, are required to participate in the Social Security system. In addition, the City shall contract ITEM 8.3 – Attachment E
R 23-XX 3 XX-XX-2023
with the California Public Employees’ Retirement System (CalPERS) for retirement benefits for all eligible full-time employees, unless excluded in the City’s agreement with CalPERS. Full-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Full-time employees considered “new members” by CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time.

D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

E. Monthly Benefit Allowance: The City shall provide each full-time employee with a monthly benefit allowance of $1,000 per month. A portion of the allowance shall be allocated to pay for the employee assistance program and health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Full-time employees shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Employee Assistance Program: The City shall contract for an employee assistance program; enrollment in the program shall be mandatory for all fulltime employees. The cost of enrollment in the employee assistance program shall be deducted from each full-time employee’s monthly benefit allowance.

G. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a ITEM 8.3 – Attachment E
R 23-XX 4 XX-XX-2023
CalPERS health plan shall be mandatory for all full-time employees unless proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each full-time employee’s monthly benefit allowance and then from salary (if necessary).

H. Flexible Benefits Plan: The City shall contract for the provision of an Internal Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan by electing to allocate a portion of their monthly benefit allowance and/or through a salary reduction at their sole expense.

I. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan through a salary reduction at their sole expense.

J. Paid Time Off: Full-time employees shall accrue 160 hours per year of annual paid time off (leave), which may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Hours earned are accrued on a pro-rata basis by pay period.

Full-time employees may maintain a balance of no more than 480 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a full-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued paid time off.

SECTION 4. All employees who are not full-time employees, but who work 20 or more hours per week on a regularly assigned basis, shall be considered “parttime employees” for the purpose of this resolution. Part-time employees shall receive the following benefits:

A. Paid and Unpaid Holidays: The City shall observe the following holidays with part-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: New Year’s Day, Martin Luther King Jr. Day, Presidents’ Day, Memorial Day, Independence Day, Labor Day, Veterans ITEM 8.3 – Attachment E
R 23-XX 5 XX-XX-2023
Day, Thanksgiving, and Friday after Thanksgiving. The City shall also observe the following unpaid holidays: Winter Holiday (December 24 through January 1; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it shall be observed on the prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

B. Floating Holidays: The City shall provide each part-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Part-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours and only between December 24 and 31.

Part-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued floating holiday time.

C. Retirement: All City employees, including part-time employees, are required to participate in the Social Security system. Part-time employees who work 1,000 hours or more in a fiscal year, shall be eligible for membership in CalPERS for retirement benefits, unless excluded in the City’s agreement with CalPERS. Eligible part-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Eligible part-time employees considered “new members” by CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time.

D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

ITEM 8.3 – Attachment E
R 23-XX 6 XX-XX-2023
E. Monthly Benefit Allowance: The City shall provide part-time employees with a monthly benefit allowance of $800 per month. A portion of the allowance shall be allocated to pay for the employee assistance program and health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Part-time employees who are provided a monthly benefit allowance shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Employee Assistance Program: The City shall contract for an employee assistance program; enrollment in the program shall be mandatory for all parttime employees. The cost of enrollment in the employee assistance program shall be deducted from each part-time employee’s salary or monthly benefit allowance, if provided.

G. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a CalPERS health plan shall be mandatory for all part-time employees unless proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each part-time employee’s monthly benefit allowance and then from salary (if necessary).

H. Flexible Benefits Plan: The City shall contract for the provision of an Internal Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all part-time employees. Part-time employees may contribute to the plan through a salary reduction at their sole expense and/or by electing to allocate a portion of their monthly benefit allowance, if provided.

I. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment ITEM 8.3 – Attachment E
R 23-XX 7 XX-XX-2023
in the plan shall be voluntary for all part-time employees. Part-time employees may contribute to the plan through a salary reduction at their sole expense.

J. Paid Time Off: Part-time employees shall accrue 160 hours per year of annual paid time off (leave), which shall be pro-rated based on the number of hours regularly worked less than 40 hours per week. Paid time off may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Paid time off may also be used up to the number of hours regularly worked during unpaid holidays that fall on weekdays (less any floating holiday time used). Hours earned are accrued on a pro-rata basis by pay period.

Part-time employees may maintain a balance of no more than 300 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a part-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued paid time off.

SECTION 5. All employees who work less than 20 hours per week on a regularly assigned basis shall be considered “limited part-time employees” for the purpose of this resolution. Limited part-time employees shall receive the following benefits:

A. Retirement: All City employees, including limited part-time employees, are required to participate in the Social Security system.

B. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all limited part-time employees. Limited part-time employees may contribute to the plan through a salary reduction at their sole expense.

C. Paid Time Off: After the first 30 calendar days of employment, and every January 1 thereafter, limited part-time employees shall accrue 24 hours of annual paid time off (leave), which may be used for personal illness, to care for a sick family member, for preventive care or diagnosis, care or treatment of an existing health condition, or for specified purposes if the limited part- ITEM 8.3 – Attachment E
R 23-XX 8 XX-XX-2023
time employee is a victim of domestic violence, sexual assault, or stalking.

Paid time off shall not be used within the first 90 calendar days of employment for new limited part-time employees. There is no accrual or carryover of paid time off between or across calendar years. Upon termination from the City, limited part-time employees shall not be compensated for the balance of their paid time off. If a limited part-time employee separates from and is rehired by the City within one year, previously accrued and unused paid time off shall be reinstated.

SECTION 6. The City Manager is authorized to offer technology allowances of up to $79.50 per employee per month to employees who are regularly required to use their personal cellular telephones, personal computers, and/or other personal technology to conduct City business, with the exception of the City Manager. Such technology allowances shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month in order to receive payment.

SECTION 7. The City Manager is authorized to offer notary public stipends of $100 per employee per month to employees who regularly provide notary public and foreign pension acknowledgement services in the course of City business, with the exception of the City Manager. Such notary public stipends shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month, and in possession of an active and valid notary public commission from the State of California as of the payroll processing date for the first pay period of each month, in order to receive payment. The City Manager is also authorized to incur and pay, on behalf of the City, costs related to the education and commission of employees who regularly provide notary public services in the course of City business, with the exception of the City Manager.

SECTION 8. The City Manager shall receive such other compensation and benefits as set forth in the employment agreement separately approved by the City Council on May 17, 2023.

SECTION 9. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

ITEM 8.3 – Attachment E
R 23-XX 9 XX-XX-2023
PASSED, APPROVED AND ADOPTED on this XX day of XX 2023. _______________________________
CYNTHIA S. CONNERS, Mayor
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

CITY OF LAGUNA WOODS )
I, YOLIE TRIPPY, City Clerk of the City of Laguna Woods, do HEREBY CERTIFY that the foregoing Resolution No. 23-XX was duly adopted by the City Council of the City of Laguna Woods at an adjourned regular meeting thereof, held on the XX day of XX 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk