Laguna Woods City Council
June 18, 2025

CITY of LAGUNA WOODS

CITY COUNCIL
AGENDA
Regular Meeting
Wednesday, June 18, 2025
2:00 p.m.

Laguna Woods City Hall
24264 El Toro Road
Laguna Woods, California 92637
Annie McCary
Mayor Pro Tem
Cynthia Conners
Councilmember
Shari L. Horne
Mayor
Pearl Lee
Councilmember
Carol Moore
Councilmember
Welcome to a meeting of the Laguna Woods City Council!
This meeting may be recorded, televised, and made publicly available.

Public Comments/Testimony: The City accepts public comments/testimony in-person and in writing. For more information, please refer to page three of this agenda.

Americans with Disabilities Act (ADA): It is the intention of the City to comply with the ADA. If you need assistance to participate in this meeting, please contact either the City Clerk’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 requests at least two business days’ notice in order to effectively facilitate the provision of reasonable accommodations.

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 posts 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. 24-08, 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 provides 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 at (949) 639-0500/TTY (949) 639-0535. Please note that the City is 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 is 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 at (949) 639-0500/TTY (949) 639-0535.

FOR ADDITIONAL INFORMATION
For additional information, please contact the City Clerk’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, 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. 24-08, pursuant to California Government Code Section 54954.2 of the Ralph M. Brown Act. /s/ Yolie Trippy 6/13/25
YOLIE TRIPPY, CMC, City Clerk Date
Laguna Woods City Council Agenda  06/18/2025 Regular Page 3 of 12

OPTIONS FOR PUBLIC COMMENTS/TESTIMONY

1. In Person
Members of the public wishing to address the City Council on items appearing on this agenda are advised to indicate their interest in doing so by submitting a speaker card to City staff or proceeding to the podium, one-by-one, at the time an item is considered.

Members of the public wishing to address the City Council on items not appearing on this agenda may do so during Item V.

Each speaker will have the opportunity to speak for up to three minutes once per agenda item, unless otherwise allowed by the City Council.

Speakers are requested, but not required, to identify themselves, either on speaker cards or in comments/testimony. Speakers are advised that their names and any information submitted on speaker cards or otherwise provided in writing to the City may be disclosed or become a matter of public record. No speaker should expect privacy of such information.

2. In Writing
Written public comments/testimony may be delivered to Laguna Woods City Hall (24264 El Toro Road, Laguna Woods, CA 92637) or sent via email ([email protected]) provided that they are received by the City prior to 2:00 p.m. on the day of this meeting.

Written public comments/testimony will be provided to the City Council and included in the City Clerk’s written record of this meeting.

Parties submitting written public comments/testimony are requested, but not required, to identify themselves. Parties are advised that their names, email addresses, and any information submitted in writing to the City may be disclosed or become a matter of public record. No party should expect privacy of such information.

REMOTE VIEWING AND/OR LISTENING OPPORTUNITIES
The City plans to offer the following remote viewing and/or listening opportunities as a courtesy for this meeting. These opportunities are not guaranteed to be operable, technically feasible, or uninterrupted. The instructions provided below are not guaranteed to be correct or all-inclusive as Zoom and YouTube may modify their interfaces and interfaces may differ by device or application. Members of the public who wish to ensure that they are able to view and/or listen to this meeting should attend in person.

1. Zoom (on a computer)
The City plans to live stream this meeting on Zoom (audio and/or video). Please note that public comments/testimony will not be accepted via Zoom. • Visit www.zoom.us

• Click on “Join” (if given an option select “by meeting ID”) • Enter the following meeting ID: 844 7562 5671
• Open the Zoom application following the on-screen prompts • Enter the following meeting password: 431534
• Enter a name and email address as required by Zoom
Parties are advised that information they provide to Zoom may be publicly visible and/or visible to the City and others. No party should expect privacy of such information.

2. Zoom (on a telephone)
The City plans to live stream this meeting on Zoom (audio and/or video). Please note that public comments/testimony will not be accepted via Zoom. • Call (669) 444-9171 or (720) 707-2699
• Follow the prompts and provide the information required by Zoom • When prompted for a webinar ID enter: 844 7562 5671
• When prompted for a passcode enter: 431534
Parties are advised that their telephone number and information provided to Zoom may be publicly visible and/or visible to the City and others. No party should expect privacy of such information.

3. YouTube
The City plans to live stream this meeting on YouTube (audio and/or video). Please note that public comments/testimony will not be accepted via YouTube. • Visit www.youtube.com/@cityoflagunawoods
• Click on the “Live” button
• Click on the “Laguna Woods Channel 3” button
Parties are advised that information they provide to YouTube may be publicly visible and/or visible to the City and others. No party should expect privacy of such information.

4. Cable Television
The City plans to broadcast this meeting on cable television Channel 3 within Laguna Woods Village (audio and/or video). Please note that public comments/testimony will not be accepted via cable television Channel 3.

I. CALL TO ORDER
Introductory Notes:

Members of the public wishing to address the City Council on items appearing on this agenda are advised to indicate their interest in doing so by submitting a speaker card Laguna Woods City Council Agenda  06/18/2025 Regular Page 5 of 12 to City staff or proceeding to the podium, one-by-one, at the time an item is considered.

Members of the public wishing to address the City Council on items not appearing on this agenda may do so during Item V.

Each speaker will have the opportunity to speak for up to three minutes once per agenda item, unless otherwise allowed by the City Council.

Speakers are requested, but not required, to identify themselves, both on any applicable speaker cards and in comments/testimony. Speakers are advised that their names and any information submitted on speaker cards or otherwise provided in writing to the City may be disclosed or become a matter of public record. No speaker should expect privacy of such information.

II. ROLL CALL
III. PLEDGE OF ALLEGIANCE
IV. PRESENTATIONS AND CEREMONIAL MATTERS

4.1 Elder Abuse Awareness Month – June 2024
Recommendation: Approve and present the proclamation.

4.2 Gun Violence Awareness Month – June 2024
Recommendation: Approve and present the proclamation.

4.3 Pride Month – June 2024
Recommendation: Approve and present the proclamation.

4.4 Orange County Fire Authority Medal of Valor; Airport Fire Rescue – Mike Summers, Division Chief
(agendized by Mayor Horne)
Recommendation: Approve and present a commendation.

4.5 Laguna Canyon Foundation Presentation – Scott Thomas, Executive Director
(agendized by Mayor Pro Tem McCary)

Recommendation: Receive and file.

V. PUBLIC COMMENTS ON NON-AGENDA ITEMS
About Public Comments on Non-Agenda Items: This is the time and place for members of the public to address the City Council on items not appearing on this agenda. Pursuant to state law, the City Council is unable to take action on such items, but may ask clarifying questions of the speaker, engage in brief discussion, refer items to City staff, and/or schedule items for consideration at future meetings.

VI. CITY TREASURER’S REPORT

6.1 City Treasurer’s Report
Recommendation: Receive and file the City Treasurer’s Report for the month of April 2025.

VII. 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 or City staff requests that specific items be removed from the Consent Calendar for separate discussion and consideration of action. Members of the public may address the City Council on items appearing on the Consent Calendar regardless of whether an item is removed for separate discussion and consideration of action.

7.1 City Council Minutes
Recommendation: Approve the City Council meeting minutes for the regular meeting on May 21, 2025 and the adjourned regular meeting on May 28, 2025.

7.2 Payment Register
Recommendation: Approve the payment register dated June 18, 2025 in the amount of $968,569.10.

7.3 Fiscal Years 2023-25 Budget Adjustments
Recommendation:

Laguna Woods City Council Agenda  06/18/2025 Regular Page 7 of 12

1. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, AMENDING AND
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, INCREASING GENERAL FUND

AND SENIOR MOBILITY FUND APPROPRIATIONS FOR

THE SENIOR MOBILITY PROGRAM
AND

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, AMENDING AND
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, INCREASING CAPITAL

PROJECTS FUND APPROPRIATIONS TO RETURN
(TRANSFER) UNSPENT FUNDS TO THE GENERAL

FUND AND UNASSIGNING THE UNSPENT FUNDS

7.4 As Needed Financial Consulting Services
Recommendation:

1. Waive the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension and amendment of the agreement with Irwin B.

Bornstein.

AND

2. Approve an extension and amendment of the agreement with

Irwin B. Bornstein for as needed financial consulting services and authorize the City Manager to execute the extension and amendment, subject to approval as to form by the City
Attorney.

7.5 Building Plan Review and Certified Access Specialist (CASp) Services
Recommendation:

1. Waive the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension and amendment of the agreement with Bureau Veritas North America for building plan review and Certified Access Specialist (CASp) services.

AND

2. Approve an extension and amendment of the agreement with Bureau Veritas North America for building plan review and Certified Access Specialist (CASp) services and authorize the City Manager to execute the extension and amendment, subject to approval as to form by the City Attorney.

7.6 Code Enforcement Services
Recommendation:

1. Waive the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension of the agreement with Willdan Engineering for code enforcement services.

AND

2. Approve an extension of the agreement with Willdan
Engineering for code enforcement services and authorize the City Manager to execute the extension, subject to approval as to form by the City Attorney.

Laguna Woods City Council Agenda  06/18/2025 Regular Page 9 of 12

7.7 Informational Signage on Laguna Woods Village Trash Enclosures Recommendation:

1. Approve a memorandum of understanding with Third Laguna Hills Mutual to allow the City to install informational signage on trash enclosures on Third Laguna Hills Mutual property and authorize the Mayor to execute the memorandum of
understanding, subject to approval as to form by the City Attorney.

AND

2. Approve a memorandum of understanding with United Laguna Woods Mutual to allow the City to install informational signage on trash enclosures on United Laguna Woods Mutual property and authorize the Mayor to execute the memorandum of
understanding, subject to approval as to form by the City Attorney.

VIII. PUBLIC HEARINGS

8.1 Status of Vacancies and Recruitment and Retention Efforts Recommendation:

1. Open public hearing.

AND

2. Receive staff report. As required by California Government Code Section 3502.3, staff will present the status of vacancies and recruitment and retention efforts. Staff will also identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.

AND

3. Receive public testimony.

AND

4. Close public hearing.

AND

5. Provide direction to the City Manager regarding vacancies and recruitment and retention efforts, as well as changes to policies, procedures, and recruitment activities to reduce obstacles in the hiring process.

IX. CITY COUNCIL BUSINESS

9.1 Fire Hazard Severity Zones
Recommendation: Approve second reading and adopt an ordinance – read by title with further reading waived – titled:

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, AMENDING
CHAPTER 10.13 OF THE LAGUNA WOODS MUNICIPAL

CODE PERTAINING TO FIRE HAZARD SEVERITY
ZONES; DESIGNATING THE MODERATE, HIGH, AND

VERY HIGH FIRE HAZARD SEVERITY ZONES IN ITS

JURISDICTION AS RECOMMENDED BY THE STATE

FIRE MARSHAL PURSUANT TO CALIFORNIA
GOVERNMENT CODE SECTION 51178; AND,

DETERMINING AND CERTIFYING THAT THE

ORDINANCE IS EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT

9.2 Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025- 36 Capital Improvement Program
Recommendation:

1. Provide direction to the City Manager on the development of the Fiscal Years 2025-27 Budget and Work Plan.

Laguna Woods City Council Agenda  06/18/2025 Regular Page 11 of 12 AND

2. Provide direction to the City Manager on the development of the Fiscal Years 2025-36 Capital Improvement Program.

X. 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.

10.1 Coastal Greenbelt Authority
Mayor Pro Tem McCary, First Alternate: Councilmember Lee, Second Alternate: Councilmember Conners

10.2 Orange County Fire Authority
Mayor Horne

10.3 Orange County Library Advisory Board
Councilmember Moore; Alternate: Mayor Pro Tem McCary

10.4 Orange County Mosquito and Vector Control District Councilmember Lee

10.5 San Joaquin Hills Transportation Corridor Agency
Councilmember Conners; Alternate: Councilmember Lee

10.6 South Orange County Watershed Management Area
Councilmember Moore; Alternate: Mayor Pro Tem McCary

10.7 Liaisons to Laguna Woods Community Bridge Builders Mayor Horne and Mayor Pro Tem McCary

10.8 Other Comments and Reports
• Orange County Fire Authority Best & Bravest Annual Awards Dinner – May 30, 2025
(Mayor Horne, Mayor Pro Tem McCary, Councilmember Conners,

Councilmember Lee, and Councilmember Moore)
• League of California Cities (Cal Cities) Quarterly Orange County Division Meeting – June 12, 2025
(Mayor Horne, Mayor Pro Tem McCary, Councilmember Conners, and Councilmember Moore)
• Other Comments and Reports
XI. CLOSED SESSION
Closed Session Note: While members of the public are not permitted to attend closed session, prior to convening in closed session, the City Council will accept public comments on items appearing on the closed session agenda.

XII. CLOSED SESSION REPORT
XIII. ADJOURNMENT
Next Adjourned Regular Meeting: Wednesday, June 25, 2025 at 2 p.m.

Laguna Woods City Hall
24264 El Toro Road, Laguna Woods, California 92637
Next Regular Meeting: Wednesday, July 16, 2025 at 2 p.m.

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

4.1 ELDER ABUSE AWARENESS MONTH
– JUNE 2025
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WHEREAS, Laguna Woods is a community comprised mainly of older adults; and WHEREAS, Elder Abuse Awareness Month is an international opportunity to bring attention to the all too prevalent maltreatment of older adults at home; and WHEREAS, elder abuse is a problem that crosses all socio-economic boundaries and affects older adults regardless of gender, race, ethnicity, education, or location; and WHEREAS, elder abuse manifests itself in a variety of forms, including physical, emotional, and financial abuse in homes and long-term care facilities; and WHEREAS, elder abuse can cause lasting harm, financial ruin, and death; and WHEREAS, there are physical, behavioral, and isolation warning signs that can be identified and acted upon to prevent or end instances of elder abuse; and WHEREAS, ending instances of elder abuse often requires reporting by loved ones or other concerned parties, as well as professional intervention.

NOW, THEREFORE, BE IT RESOLVED that the Laguna Woods City Council does hereby proclaim June 2025 as “Elder Abuse Awareness Month” in the City of Laguna Woods and encourages residents and businesses to learn the warning signs of elder abuse and report all instances of known or suspected elder abuse.

Dated this 18th day of June 2025
Proclamation
________________________________
Shari L. Horne
Mayor
________________________________
Attest: Yolie Trippy
City Clerk
City of Laguna Woods
Elder Abuse
Awareness Month
June 2025
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4.2 GUN VIOLENCE AWARENESS MONTH
– JUNE 2025
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WHEREAS, in 2022, there were more than 48,000 firearm-related deaths in the United States, according to provisional mortality data analyzed by the Centers for Disease Control and Prevention; and
WHEREAS, in 2022, approximately 132 people died from a firearm-related injury each day in the United States, more than half of which were suicides and more than 40% of which were homicides; and
WHEREAS, firearm-related injuries affect people in all stages of life, but have consistently ranked among the leading causes of death for people ages 1-44 in the United States; and
WHEREAS, safely storing firearms includes keeping firearms locked and unloaded; separating firearms and ammunition when not in use; making sure household members understand the safety guidelines concerning firearms; and, using cable locks, gun cases, lock boxes, biometric gun safes, and/or other safe storage options.

NOW, THEREFORE, BE IT RESOLVED that the Laguna Woods City Council does hereby proclaim June 2025 as “Gun Violence Awareness Month” in the City of Laguna Woods and encourages safe and responsible gun ownership.

Dated this 18th day of June 2025
Proclamation
________________________________
Shari L. Horne
Mayor
________________________________
Attest: Yolie Trippy
City Clerk
City of Laguna Woods
Gun Violence
Awareness Month
June 2025
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4.3 PRIDE MONTH
– JUNE 2025
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WHEREAS, Laguna Woods draws strength and vitality from the diversity of those who live, work, visit, and otherwise contribute to our community; and WHEREAS, diversity, reason, and respect are hallmarks of a civilized society and vital to maintaining the extraordinary character of our community; and WHEREAS, there are residents, members of the business community, and others who are a part of the lesbian, gay, bisexual, and transgender community; and WHEREAS, Pride Month is an opportunity to reflect on the ways that we all come together with a commitment to mutual respect and consideration; and WHEREAS, the City of Laguna Woods opposes discrimination in all its forms and supports the fair and equitable treatment of all people.

NOW, THEREFORE, BE IT RESOLVED that the Laguna Woods City Council does hereby proclaim June 2025 as “Pride Month” in the City of Laguna Woods and encourages individuals to support understanding, to fight prejudice and discrimination in their own lives, and to treat others with dignity and respect.

Dated this 18th day of June 2025
Proclamation
________________________________
Shari L. Horne
Mayor
________________________________
Attest: Yolie Trippy
City Clerk
City of Laguna Woods
Pride Month
June 2025
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4.4 ORANGE COUNTY FIRE AUTHORITY MEDAL
OF VALOR; AIRPORT FIRE RESCUE – MIKE

SUMMERS, DIVISION CHIEF
(AGENDIZED BY MAYOR HORNE)
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DIVISION CHIEF

MIKE SUMMERS
Orange County Fire Authority
On behalf of the City of Laguna Woods, it is an honor and a pleasure to extend this commendation to Orange County Fire Authority Division Chief Mike Summers in recognition of the lifesaving heroism he demonstrated while rescuing a U.S. Forest Service captain during the Airport Fire. Your bravery and service to others is remarkable and deeply appreciated.

Dated this 18th day of June 2025
Commendation
________________________________
Shari L. Horne, Mayor
City of Laguna Woods
City of Laguna Woods
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4.5 LAGUNA CANYON FOUNDATION
PRESENTATION – SCOTT THOMAS, EXECUTIVE

DIRECTOR
(AGENDIZED BY COUNCILMEMBER MCCARY)
(NO REPORT)
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6.1 CITY TREASURER’S REPORT
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Notes: The City of Laguna Woods uses a modified accrual basis of accounting, which generally means that revenues are recognized when a transaction occurs, and expenditures are recognized when obligations are created. As such, this monthly financial snapshot reflects only revenue known and expenditures paid for the month referenced as of the date prepared. In some cases, financial statements from financial dealers, depositories, and institutions may not have been received as of the date prepared and, therefore, some revenue and expenditures may not be reflected. Certificates of deposit may also have accrued interest that is not reflected because it is not yet vested. For more information on the specific information included in this monthly financial snapshot, please refer to the full City Treasurer’s Report.

Financial Assets IN THE BANK as of May 31, 2025

BY INVESTMENT TYPE
Cash and
Cash Equivalents
$
990,313

6.38% of portfolio
Pooled Money
Investment Accounts
$
7,745,097

49.96% of portfolio
This includes investments in a state
government investment pool.

Investments -
Earning
$
6,768,695

43.66% of portfolio
This includes certificates of deposit.

BY FUND
General Fund (Operating) $
8,563,732
General Fund (Reserves) $
3,753,700
The General Fund is the City of Laguna Woods’ 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. Reserves for paid leave, self-insurance, and general contingencies are also included in the General Fund.

Special Revenue Funds $
3,186,673
These funds are used to account for the proceeds of revenue sources that are legally restricted or committed to expenditures for specified purposes.

Most of these funds are legally restricted for public street purposes.

Financial Assets HELD IN TRUST FUNDS as of May 31, 2025

C I T Y O F L A G U N A W O O D S
City Treasurer’s Report
Monthly Financial Snapshot
May 2025
(prepared 6/9/25)
California Employers’
Pension Prefunding Trust Fund
(CEPPT)
$
290,626
• New Contributions $
0 • Gain/(Loss) from
Month Prior
$
6,112
The CEPPT is used to prefund employee pension obligations.

California Employers’
Retiree Benefit Trust Fund
(CERBT)
• New Contributions
• Gain/(Loss) from
Month Prior
The CERBT is used to prefund statutorily required retiree medical benefits. $
147,467
$
0 $
2,142
Total (All Funds) $
15,504,105 Total (All Funds) $
15,504,105
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City of Laguna Woods
City Treasurer's Report
For the Month Ended May 31, 2025

CASH AND INVESTMENTS
Notes:

Note 1 - Analyzed Checking Account/ Monthly activity reported does not reflect May 2025 vendor invoicing processed after the date of this report.

Note 2 - During May 2025, transaction activity in pooled money investment accounts, investment accounts and fiduciary trusts included:

ITEM 6.1
LAIF / The City transferred $800,000 to LAIF from the checking account and made no withdrawals from the LAIF account. The balance includes an adjustment in the amount of $5,892.71 to reflect fair market value of the investment at March 31, 2025.

Investments/ Upon maturity of two Certificates of Deposit in May 2025, $490,000 principal amount was received. The amount was reinvested to purchase two Certificates of Deposit. The City also invested $490,000 cash balance in two other Certificates of Deposit. The following Certificates of Deposit were purchased: $245,000 in a Valley National Bank Certificate of Deposit for a 36-month term at a 4.000% yield rate, $245,000 in a Texas Exchange Bank Certificate of Deposit for a 48-month term at a 4.000% yield rate, $245,000 in a BNY Mellon N.A. Certificate of Deposit for a 60-month term at a 3.900% yield rate, and $245,000 in a Medallion Bank Certificate of Deposit for a 60-month term at a 4.050% yield rate. Investments were adjusted in the amount of ($21,171.05) to report balances at fair market value as of May 31, 2025.

OPEB Trust/ The City made no contributions to or withdrawals from the OPEB Trust. The OPEB Trust experienced a net gain of $2,142.25 in May 2025.

Employer Pension Contributions Trust/ The City made no contributions to or withdrawals from the CEPPT account. The Trust experienced a net gain of $6,112.08 in May 2025.

Note 3 - Investment earnings on pooled money investment accounts deposited and reported in May 2025 net of related fees were:

Prior Period
Earnings Earnings Deposit for Period
Pool Post Deposited Ended
LAIF Quarterly $0.00 See Notes
Current
Month/
Quarter
Gross Yield
See Notes
Current Month / Quarter
Earnings Will Post
July 2025
Notes
The pool interest yield for May 2025 was 4.272% and the City's yield will be slightly lower based on allocation ratios and administrative fees to be deducted.

Note 4 - CDs/ The stated earnings rate for CDs is a fixed rate for the full term. The City earned interest of $15,066.42 and transferred out $25,601.13 in Money Market Funds balances to the City's checking account in May 2025. Money Market Funds to be invested or paid out are classified separately on page 1 of 4. The Money Market Funds 30-day yield at May 31, 2025 was 3.36%. The City's portfolio also had $36,576.89 in accrued interest, not yet vested.

City Treasurer's Certification
I, Elizabeth Torres, City Treasurer, do hereby certify:
• That all investment actions executed since the last report have been made in full compliance with the City's Investment of Financial Assets Policy; and • That the City is able to meet all cash flow needs which might reasonably be anticipated for the next 12 months. �trr
Digitally signed by
Elizabeth Torres
Date: 2025.06.11
13:48:49 -07'00'
Elizabeth Torres, City Treasurer
City Treasurer's Report Page4 of 4 For the Month Ended May 31, 2025

7.0 CONSENT CALENDAR SUMMARY
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ITEM 7.0
CC  06-18-2025 RM Consent Calendar Summary – AR Page 1 of 5 City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 18, 2025 Regular Meeting
SUBJECT: Consent Calendar Summary
Recommendation
Approve all proposed actions on the June 18, 2025 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 or City staff requests that specific items be removed from the Consent Calendar for separate discussion and consideration of action. Members of the public may address the City Council on items appearing on the Consent Calendar regardless of whether an item is removed for separate discussion and consideration of action.

Summary
The June 18, 2025 Consent Calendar contains the following items:

7.1 Approval of the City Council meeting minutes for the regular meeting on May 21, 2025 (Attachment A) and the adjourned regular meeting on May 28, 2025 (Attachment B).

7.2 Approval of the payment register dated June 18, 2025 in the amount of $968,569.10. A list of payments is included in the agenda packet; detailed ITEM 7.0
Consent Calendar Summary – AR Page 2 of 5 CC  06-18-2025 RM information about individual payments is available at or from City Hall.

7.3 [1] Adoption of a resolution amending and 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, increasing General Fund and Senior Mobility Fund appropriations for the Senior Mobility Program. The proposed resolution would increase appropriations to allow $110,000 in additional spending to meet demand and provide sufficient cash flow for the Senior Mobility Program’s direct costs through the end of the current fiscal year (current fiscal year appropriations were previously increased by $580,000).

The proposed appropriation increases are necessary due to California Yellow Cab’s May 2025 invoice being higher than estimated at $91,458.30.

AND
[2] Adoption of a resolution amending and 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, increasing Capital Projects Fund appropriations to return (transfer) unspent funds to the General Fund and unassigning the unspent funds. The proposed resolution would unassign and return to the General Fund balance $265,914 in funds that were appropriated but unspent for capital improvement projects that are now complete.

7.4 [1] Waiver of the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension and amendment of the agreement with Bureau Veritas North America for building plan review and Certified Access Specialist (CASp) services. The City’s procurement regulations generally require competitive bidding when the estimated cost of services is $25,000 or more over the term of the agreement, but allow for the waiver of those provisions at the discretion of the City Council.

AND
[2] Approval of an extension and amendment of the agreement with Bureau Veritas North America for building plan review and Certified Access Specialist (CASp) services and authorization for the City Manager to ITEM 7.0
CC  06-18-2025 RM Consent Calendar Summary – AR Page 3 of 5 execute the extension and amendment, subject to approval as to form by the City Attorney. The proposed extension is for a six-month period from July 1, 2025 through December 31, 2025. Bureau Veritas North America has provided building plan review and CASp services to the City since June 17, 2020 and is currently providing those services under an agreement that ends on June 30, 2025. Staff recommends extending the agreement by six months to allow for the “in-sourcing” of building services to be complete prior to undertaking a competitive procurement process for building plan review and CASp services. If the competitive procurement process results in a change in service providers, the proposed extension would also provide sufficient time for transition. Bureau Veritas North America would continue to provide building plan review and CASp services at existing rates plus a consumer price index increase not to exceed 3%.

7.5 [1] Waiver of the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension and amendment of the agreement with Irwin B. Bornstein. The City’s procurement regulations generally require competitive bidding when the estimated cost of services is $25,000 or more over the term of the agreement, but allow for the waiver of those provisions at the discretion of the City Council. Mr. Bornstein is a highly qualified finance professional and Certified Public Accountant. He earned a Master of Business Administration degree from Stanford University and has worked in management roles for the cities of Anaheim, Whittier, and Mission Viejo, where he retired in 2011 as Assistant City Manager/Administrative Services Director. Mr. Bornstein has provided as needed financial consulting services to the City for several years, and also provides or has provided similar services to the cities of Laguna Hills, Laguna Niguel, Placentia, San Marino, Stanton, Westminster, and others. Due to the continuing need for the services provided by Mr.

Bornstein and Mr. Bornstein’s qualifications and past performance, staff recommends waiving competitive bidding requirements for the proposed extension and amendment.

AND
[2] Approval of an extension and amendment of the agreement with Irwin B.

Bornstein for as needed financial consulting services and authorization for the City Manager to execute the extension and amendment, subject to approval as to form by the City Attorney. The proposed extension is for a ITEM 7.0
Consent Calendar Summary – AR Page 4 of 5 CC  06-18-2025 RM one-year period through June 30, 2026 with a $10 per hour rate increase. Mr.

Bornstein’s hourly rate has not increased since July 1, 2022.

7.6 [1] Waiver of the provisions set forth in Laguna Woods Municipal Code Section 3.06.080(c) related to competitive bidding for an extension of the agreement with Willdan Engineering for code enforcement services. The City’s procurement regulations generally require competitive bidding when the estimated cost of services is $25,000 or more over the term of the agreement, but allow for the waiver of those provisions at the discretion of the City Council.

AND
[2] Approval of an extension of the agreement with Willdan Engineering for code enforcement services and authorization for the City Manager to execute the extension, subject to approval as to form by the City Attorney. The proposed extension is for a six-month period from July 1, 2025 through December 31, 2025. Willdan Engineering has provided building plan review and CASp services to the City since June 2, 2017 and is currently providing those services under an agreement that ends on June 30, 2025. Staff recommends extending the agreement by six months to allow for the “insourcing” of code enforcement services to be complete prior to terminating regular contract code enforcement services. Willdan Engineering would continue to provide code enforcement services at existing rates.

7.7 [1] Approval of a memorandum of understanding with Third Laguna Hills Mutual to allow the City to install informational signage on trash enclosures on Third Laguna Hills Mutual property and authorization for the Mayor to execute the memorandum of understanding, subject to approval as to form by the City Attorney.

AND
[2] Approval of a memorandum of understanding with United Laguna Woods Mutual to allow the City to install informational signage on trash enclosures on United Laguna Woods Mutual property and authorization for the Mayor to execute the memorandum of understanding, subject to approval as to form by the City Attorney.

ITEM 7.0
CC  06-18-2025 RM Consent Calendar Summary – AR Page 5 of 5 The proposed memoranda of understanding would allow the City to use a portion of its Senate Bill 1383 Local Assistance Grant Program (Fiscal Year 2022-23) award to install informational signage on trash enclosures within Laguna Woods Village. The informational signage would identify each trash enclosure’s unique number with the intent of making it easier to report and respond to location-specific issues. The memoranda of understanding have already been approved by the boards of directors for both Third Laguna Hills Mutual and United Laguna Woods Mutual.

This page is intentionally blank.

7.1 CITY COUNCIL MINUTES
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 7.1 – Attachment A
May 21, 2025 1 City Council Regular Meeting Minutes

CITY OF LAGUNA WOODS CALIFORNIA

CITY COUNCIL MINUTES

REGULAR MEETING
May 21, 2025
2:00 P.M.

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

I. CALL TO ORDER
Mayor Horne called the Regular Meeting of the City Council of the City of Laguna Woods to order at 2:01 p.m.

II. ROLL CALL
COUNCILMEMBER: PRESENT: Conners, Lee, Moore, McCary, Horne ABSENT: -
All councilmembers participated in-person at the meeting location.

STAFF PRESENT: City Manager Macon, City Attorney Patterson, Administrative Services Director/City Treasurer Torres, City Clerk Trippy All staff participated in-person at the meeting location.

III. PLEDGE OF ALLEGIANCE
Roz Rhodes, resident, led the pledge of allegiance.

IV. PRESENTATIONS AND CEREMONIAL MATTERS
Mayor Horne moved Item 4.5 next on the agenda. There were no objections.

4.5 90th Birthday – Roz Rhodes
(agendized by Mayor Horne)
City Clerk Trippy read the commendation.

Roz Rhodes made comments.

Councilmembers made comments and Ms. Rhodes responded to a question.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve and present the commendation.

ITEM 7.1 – Attachment A
May 21, 2025 2 City Council Regular Meeting Minutes

4.2 Older Adults Month – May 2025
City Clerk Trippy read the proclamation.

John Pointer, Chair, Joint Rules Committee of the California Senior Legislature, made comments.

Councilmembers made comments.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve and present the proclamation.

Mayor Horne called for a brief recess at 2:15 p.m. The meeting resumed shortly thereafter.

4.3 Drowning Prevention Awareness Period – May 2025
City Clerk Trippy read the proclamation.

At Mayor Horne’s request, a drowning prevention video from the Orange County Fire Authority was played.

Matt Levesque, Battalion Chief, Orange County Fire Authority, made comments.

Councilmembers made comments.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve and present the proclamation.

4.4 Jewish American Heritage Month – May 2025
(agendized by Councilmember Moore)
Mayor Horne made comments.

City Clerk Trippy read the proclamation.

Councilmembers made comments.

Tal Fox, Jewish Community Action Network, spoke in support of the proclamation.

Dalia Bromberg, member of the public, spoke in support of the proclamation.

Georgiana Willis, resident, responded to comments made by Mayor Horne.

An unidentified speaker spoke in support of the proclamation.

Joshua Shaffer, Jewish Community Action Network, spoke in support of the ITEM 7.1 – Attachment A
May 21, 2025 3 City Council Regular Meeting Minutes
proclamation.

Moved by Councilmember Conners, seconded by Councilmember Moore, and carried on a 4-1 vote with Mayor Horne voting no, to approve and present the proclamation.

4.1 Asian American and Pacific Islander Heritage Month – May 2025 City Clerk Trippy read the proclamation.

Councilmembers made comments.

Darlene Bacus, resident, requested that the City Council move forward quickly with the remainder of the agenda items.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve and present the proclamation.

V. PUBLIC COMMENTS ON NON-AGENDA ITEMS
Councilmember Moore left the meeting at 3:06 p.m. and returned shortly thereafter.

Celina Berenguer, Alzheimer’s Orange County, made comments regarding Alzheimer’s Orange County.

Mary Wall, resident, made comments opposing the rate changes for the Senior Mobility Program.

City Manager Macon and Councilmember Conners briefly responded to Ms. Wall’s comments.

VI. CITY TREASURER’S REPORT

6.1 City Treasurer Report
Administrative Services Director/City Treasurer Torres made a presentation.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to receive and file the City Treasurer’s Report for the month of April 2025.

6.2 Quarterly Financial Report
Administrative Services Director/City Treasurer Torres made a presentation.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to receive and file the quarterly financial report for the third quarter of Fiscal Year 2024-25.

ITEM 7.1 – Attachment A
May 21, 2025 4 City Council Regular Meeting Minutes
VII. CONSENT CALENDAR
Moved by Councilmember Moore, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve Consent Calendar items 7.1-7.4.

7.1 City Council Minutes
Approved the City Council meeting minutes for the regular meeting on April 16, 2025.

7.2 Payment Register
Approved the payment register dated May 21, 2025, in the amount of $939,031.27.

7.3 Senior Mobility Program
Adopted a new agency service plan for the two-year cycle of the Senior Mobility Program beginning July 1, 2025 and ending June 30, 2027 describing its goal, core purpose, objectives, trip eligibility, operations, fare structure, funding and various program requirements in a format required by the Orange County Transportation Authority’s Senior Mobility Program guidelines.

7.4 Measure M2 (OC Go) Eligibility
Adopted a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, CONCERNING THE STATUS AND UPDATE

OF THE CIRCULATION ELEMENT, AND MITGATION FEE
PROGRAM FOR THE MEASURE M (M2) (OC GO) PROGRAM
VIII. PUBLIC HEARINGS

8.1 Inclusionary Housing In-Lieu Fee
City Manager Macon made a presentation. He noted that correspondence was received in advance of the meeting from the Building Industry of Southern California, Inc. Orange County Chapter opposing inclusionary housing fees and from Madeline Whiteman, resident, with questions and concerns about this item. The correspondence was forwarded to the City Council.

Mayor Horne opened the public hearing.

Georgiana Willis, resident, requested that the item be tabled.

City Manager Macon briefly responded to Ms. Willis’ comments.

ITEM 7.1 – Attachment A
May 21, 2025 5 City Council Regular Meeting Minutes
Darlene Bacus, resident, requested that the item be tabled.

City Manager Macon briefly responded to Ms. Bacus’ comments.

Kate Van Camp, resident, spoke in support of the inclusionary housing in-lieu fee.

With no other requests to speak, the public hearing was closed.

Moved by Councilmember Conners, seconded by Councilmember Moore, and carried unanimously on a 5-0 vote, to adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, ADOPTING AN IN-LIEU FEE THAT MAY BE

USED TO SATISFY THE REQUIREMENT TO PROVIDE

INCLUSIONARY UNITS FOR RENT AT THE SITE OF A

RESIDNETIAL DEVELOPMENT, PURSUANT TO LAGUNA WOODS
MUNICIPAL CODE SECTION 13.25.050, AND DETERMINING AND

CERTIFYING THAT THIS ACTION IS EXEMPT FROM THE

CALIFORNIA ENVIRONMENTAL QUALILTY ACT

8.2 Fire Hazard Severity Zones
City Manager Macon made a presentation.

A representative from the Orange County Fire Authority made comments.

Mayor Horne opened the public hearing.

With no requests to speak, the public hearing was closed.

An unidentified member of the public asked about landscape maintenance responsibilities.

City Manager Macon and a representative from the Orange County Fire Authority briefly responded to the comments.

Councilmembers discussed the item and staff responded to questions.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve the introduction and first reading of an ordinance – read by title with further reading waived – titled:

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LAGUNA WOODS, CALIFORNIA, AMENDING CHAPTER 10.13 OF

THE LAGUNA WOODS MUNICIPAL CODE PERTAINING TO FIRE
HAZARD SEVERITY ZONES: DESIGNATING THE MODERATE,

HIGH AND VERY HIGH FIRE HAZARD SEVERITY ZONES IN ITS
ITEM 7.1 – Attachment A
May 21, 2025 6 City Council Regular Meeting Minutes

JURISDICTION AS RECOMMENDED BY THE STATE FIRE

MASHAL PURSUANT TO CALIFORNIA GOVERNMENT CODE
SECTION 51178; AND DETERMINING AND CERTIFYING THAT

THE ORDINANCE IS EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT
IX. CITY COUNCIL BUSINESS

9.1 Ad Hoc Audit Committee
City Manager Macon introduced the item.

Moved by Mayor Pro Tem McCary, seconded by Councilmember Moore, and carried unanimously on a 5-0 vote, to appoint Councilmember Conners and Councilmember Lee to an Ad Hoc Audit Committee beginning immediately through October 31, 2025 to work with the City’s independent auditors on matters related to the Fiscal Year 2024-25 audit.

9.2 Employee Positions, Compensation, and Benefits
City Manager Macon made a presentation and noted the following corrections in the language of the resolution: all three references to the “366” day in Section 1(B) should be replaced with “183rd” day,” and the reference to “366 calendar days” in Section 11(B) should be replaced with “183 calendar days.”
Kathryn Freshley, resident, asked about the increase in compensation ranges.

City Manager Macon briefly responded to Ms. Freshley’s comments.

Councilmembers discussed the item and staff responded to questions.

Moved by Councilmember Conners, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to:

1. Approve job classifications for the following City employee positions: Building Inspector, Building Official, Permit Technician, and Planning & Environmental Services Director.

AND

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 24-31, AND

ESTABLISHING A COMPENSATION SCHEDULE AND BENEFITS

FOR CITY EMPLOYEES, INCLUDING THE CITY MANAGER AND

LOCAL AGENCY EXECUTIVES AS DEFINED IN CALIFORNIA
ITEM 7.1 – Attachment A
May 21, 2025 7 City Council Regular Meeting Minutes
GOVERNMENT CODE SECTION 3511.1
with all three references to the “366” day in Section 1(B) replaced with “183rd” day,” and the reference to “366 calendar days” in Section 11(B) replaced with “183 calendar days.”

9.3 Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025-36 Capital Improvement Program
City Manager Macon made a presentation.

Councilmember Conners left the meeting at 4:28 p.m. and returned shortly thereafter.

Councilmember Lee left the meeting at 4:34 p.m. and returned shortly thereafter.

Edwin Marcus, resident, spoke in support of the City procuring emergency management software with the ability to support call centers.

City Manager Macon briefly responded to the comments.

Councilmembers discussed the item and staff responded to questions.

X. CITY COUNCIL REPORTS AND COMMENTS

10.1 Coastal Greenbelt Authority
Mayor Pro Tem McCary provided a report.

10.2 Orange County Fire Authority
Mayor Horne provided a report, including a video.

Councilmember Lee commented on a recent tour her family took of Fire Station 22.

Mike Summers, Division Chief, Orange County Fire Authority, commented on the recent Airport Fire.

10.3 Orange County Library Advisory Board
Councilmember Moore commented on programs offered by OC Public Libraries.

10.4 Orange County Mosquito and Vector Control District Councilmember Lee provided a report.

10.5 San Joaquin Hills Transportation Corridor Agency
ITEM 7.1 – Attachment A
May 21, 2025 8 City Council Regular Meeting Minutes
Councilmember Conners provided a report.

10.6 South Orange County Watershed Management Area
Councilmember Moore provided a report.

10.7 Liaisons to Community Bridge Builders
No report

10.8 Other Comments and Reports – None
XI. CLOSED SESSION – None
XII. CLOSED SESSION REPORT – None
XII. ADJOURNMENT
The meeting was adjourned at 5:06 p.m. The next adjourned regular meeting will be at 2:00 p.m. on Wednesday, May 28, 2025, at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, CA 92637. The next regular meeting will be at 2:00 p.m. on Wednesday, June 18, 2025, at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, CA 92637. __________________________________
YOLIE TRIPPY, CMC, City Clerk
Approved: June 18, 2025
__________________________________
SHARI L. HORNE, Mayor
ITEM 7.1 – Attachment B
May 28, 2025 1 City Council Adjourned Regular Meeting Minutes

CITY OF LAGUNA WOODS CALIFORNIA

CITY COUNCIL MINUTES

ADJOURNED REGULAR MEETING
May 28, 2025
2:00 P.M.

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

I. CALL TO ORDER
Mayor Horne called the Adjourned Regular Meeting of the City Council of the City of Laguna Woods to order at 2:02 p.m.

II. ROLL CALL
COUNCILMEMBER: PRESENT: Conners, Lee, Moore, McCary, Horne ABSENT: -
All councilmembers participated in-person at the meeting location.

STAFF PRESENT: City Manager Macon, City Attorney Patterson, Administrative Services Director/City Treasurer Torres, City Clerk Trippy All staff participated in-person at the meeting location.

III. PLEDGE OF ALLEGIANCE
Marcy Sheinwold, resident, led the pledge of allegiance.

IV. PRESENTATIONS AND CEREMONIAL MATTERS

4.1 72nd Assembly District Nonprofit of the Year – The Foundation of Laguna Woods Village (agendized by Mayor Horne)
Mayor Horne introduced the item.

Janelle Atienza, on behalf of Assemblymember Dixon, presented a state resolution to The Foundation of Laguna Woods Village.

Marcy Sheinwold, President, The Foundation of Laguna Woods Village, made comments.

Councilmembers discussed the item.

Moved by Councilmember Conners, seconded by Councilmember Moore, and carried ITEM 7.1 – Attachment B
May 28, 2025 2 City Council Adjourned Regular Meeting Minutes unanimously on a 5-0 vote, to approve and present the proclamation.

Mayor Horne called for a brief recess at 2:13 p.m. The meeting resumed shortly thereafter.

V. PUBLIC COMMENTS ON NON-AGENDA ITEMS – None
VI. CITY TREASURER’S REPORT – None
VII. CONSENT CALENDAR
Moved by Councilmember Moore, seconded by Mayor Pro Tem McCary, and carried unanimously on a 5-0 vote, to approve Consent Calendar items 7.1-7.2.

7.1 Law Enforcement Services
Approved an agreement with the County of Orange for law enforcement services and authorized the Mayor to execute the agreement, subject to approval as to form by the City Attorney.

7.2 Senior Mobility Program Transportation Services
Approved an assignment agreement assigning the existing agreement with Cabco Yellow, Inc. doing business as California Yellow Cab for Senior Mobility Program transportation services to OCY Management, LLC and authorized the City Manager to execute the assignment agreement, subject to approval as to form by the City Attorney.

VIII. PUBLIC HEARINGS – None
IX. CITY COUNCIL BUSINESS

9.1 Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025-2036 Capital Improvement Program
City Manager Macon made a presentation and responded to questions.

Kathryn Freshley, resident, asked about balance sheet-type detail.

City Manager Macon briefly responded to Ms. Freshley’s comments.

Councilmembers discussed the item and staff responded to questions.

X. CITY COUNCIL REPORTS AND COMMENTS

10.1 Coastal Greenbelt Authority
No report
ITEM 7.1 – Attachment B
May 28, 2025 3 City Council Adjourned Regular Meeting Minutes

10.2 Orange County Fire Authority
Mayor Horne provided a report.

10.3 Orange County Library Advisory Board
Councilmember Moore provided a report.

10.4 Orange County Mosquito and Vector Control District Councilmember Lee provided a report and responded to a question from Mayor Horne.

10.5 San Joaquin Hills Transportation Corridor Agency
Councilmember Conners provided a report and responded to a question from Councilmember Moore.

10.6 South Orange County Watershed Management Area
Councilmember Moore stated that a meeting would be held next week.

10.7 Liaisons to Community Bridge Builders
No report

10.8 Other Comments and Reports – None
X. CLOSED SESSION – None
XI. CLOSED SESSION REPORT – None
XII. ADJOURNMENT
The meeting was adjourned at 3:16 p.m. The next regular meeting will be at 2:00 p.m. on Wednesday, June 18, 2025, at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, CA 92637.
__________________________________
YOLIE TRIPPY, CMC, City Clerk
Approved: June 18, 2025
__________________________________
SHARI L. HORNE, Mayor
This page is intentionally blank.

7.2 PAYMENT REGISTER
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

Date Vendor Name

CITY OF LAGUNA WOODS

PAYMENT REGISTER
June 18, 2025
This Report Covers the Period 05/01/2025 through 05/31/2025 Zoom
Microsoft
Sinch Mailgun
Tony's Locksmith
Amazon.com
Pizza Guys
Home Depot
Constant Contact
Smart & Final
Video Conferencing
Office 365 Online Services
Computer Software
Office Supplies
Office Supplies
Staff Meeting
Office Supplies
Digital Marketing
Earth Day Event Supplies
ITEM7.2
Descrip_tion
Total Credit Card Reimbursement:

Administrative Services Director/City Treasurer's Certification I, Elizabeth Torres, Administrative Services Director I City Treasurer, do hereby certify:
• In accordance with California Government Code Section 37202, I hereby certify to the accuracy of the demands on cash summarized within; • That the City is able to meet all cash flow needs which might reasonably be anticipated for the next 12 months; and • That the City is in compliance with California Government Code Section 27108.

Digitally signed by
� �
Elizabeth Torres
Date: 2025.06.11
U ( 13:54:04 -07'00'
Elizabeth Torres, Administrative Services Director/City Treasurer 4of4
Amount
$31.98
$135.00
$35.00
$30.52
$158.10
$84.39
$35.49
$122.40
_$_8.99
$4,626.70

7.3 FISCAL YEARS 2023-25 BUDGET

ADJUSTMENTS
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 7.3 – Attachment A
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, AMENDING AND 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, INCREASING GENERAL FUND AND

SENIOR MOBILITY FUND APPROPRIATIONS FOR THE SENIOR

MOBILITY PROGRAM
WHEREAS, the Fiscal Years 2023-25 Budget (“Budget”) was adopted by the City Council on June 28, 2023; and
WHEREAS, per City Administrative Policy 2.9, increases in adopted fundlevel Budget appropriations require City Council approval; and Senior Mobility Program
WHEREAS, transportation and other direct costs for the Senior Mobility Program are presently funded using Measure M2 (OC Go) Senior Mobility monies, which are received from the Orange County Transportation Authority (“OCTA”) every two months, and General Fund monies; and
WHEREAS, on November 25, 2024, OCTA’s Board of Directors awarded the City a $325,000 grant from OCTA’s 2024 Enhanced Mobility for Seniors and Individuals with Disabilities Program to support the Senior Mobility Program; however, City staff does not anticipate that funding being available to spend until July 2025; and
WHEREAS, demand for the Senior Mobility Program has increased such that additional appropriations are necessary to meet demand and provide sufficient cash flow for the Senior Mobility Program’s direct costs through June 2025, including between the every two month payments from OCTA; and WHEREAS, on October 14, 2024, the City Council increased Fiscal Year 2024-25 appropriations for the Senior Mobility Fund in the amount of $150,000 with funding for the increased appropriations transferred from the General Fund; and
ITEM 7.3 – Attachment A
R 25-XX 2 XX-XX-2025
WHEREAS, on December 18, 2024, the City Council increased Fiscal Year 2024-25 appropriations for the Senior Mobility Fund in the amount of $130,000 with funding for the increased appropriations transferred from the General Fund; and
WHEREAS, on March 19, 2025, the City Council increased Fiscal Year 2024-25 appropriations for the Senior Mobility Fund in the amount of $300,000 with funding for the increased appropriations transferred from the General Fund; and
WHEREAS, the City Council wishes to additionally increase Fiscal Year 2024-25 appropriations for the Senior Mobility Fund in the amount of $110,000 to allow for the expenditure of $65,000 in newly transferred funds from the General Fund and $45,000 from the unassigned Senior Mobility Fund balance; and WHEREAS, the unassigned General Fund balance has sufficient funds to accommodate increased appropriations in the amount of $65,000; and WHEREAS, increased appropriations in the General Fund would be used to transfer that same amount to the Senior Mobility Fund; and WHEREAS, the unassigned Senior Mobility Fund balance has sufficient funds to accommodate increased appropriations in the amount of $45,000.

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

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

SECTION 1. Section 2 of Resolution No. 23-16, as previously amended by Resolution Nos. 23-25, 23-33, 24-02, 24-07, 24-10, 24-11, 24-14, 24-19, 24-34, 24-35, 24-36, 24-51, 25-01, 25-04, 25-05, 25-06, 25-09, and 25-11, is hereby amended, in its entirety, to read as follows:

The budget revenue projections are:

Fiscal Year
2023-24
Fiscal Year
2024-25
General Fund
Property Tax $3,297,700 $3,405,200
Property Transfer Tax $112,000 $114,900
ITEM 7.3 – Attachment A
R 25-XX 3 XX-XX-2025
Sales Tax $1,196,000 $1,233,000
Franchise Fees $751,800 $753,100
Transient Occupancy Tax $604,000 $620,000
Developing Processing Fees $814,400 $827,400
Interest $352,000 $340,000
Miscellaneous $207,700 $213,800
SUBTOTAL $7,335,600 $7,507,400
Capital Projects Fund
Intergovernmental $0 $0
Interest $0 $0
SUBTOTAL $0 $0
Fuel Tax $492,800 $503,700
Road Maintenance &
Rehabilitation Program $435,300 $465,600
Measure M2 (OC Go) $336,000 $348,600
Service Authority for
Abandoned Vehicles $0 $0
Supplemental Law Enforcement
Services $167,800 $169,600
Mobile Source Reduction $72,000 $22,000
PEG/Cable Television $18,400 $18,800
Senior Mobility $140,700 $145,700
Community Development
Block Grant (CDBG) $500,000 $150,000
Federal Grants $1,618,278 $782,869
State of California Grants $239,800 $0
Miscellaneous Special Revenue $0 $0
Laguna Woods Civic
Support Fund $0 $0
The budget appropriations authorized, on a fund level, are:

Fiscal Year
2023-24
Adopted
Budget
Fiscal Year
2023-24
Carryover
Appropriations
Fiscal Year
2023-24
Budget
Amendments
Fiscal Year
2023-24
Amended
Budget
General Fund $7,730,079A
(includes
transfers to
Capital
Projects Fund
of $608,250)
$8,544 $470,480A,B
$8,209,103
(includes
transfers to
Capital
Projects Fund
of $608,250)
Capital Projects Fund $608,250 $130,535 - $738,785
Fuel Tax $395,000 - $34,570D $429,570
ITEM 7.3 – Attachment A
R 25-XX 4 XX-XX-2025
Road Maintenance &
Rehabilitation Program $325,821 - - $325,821
Measure M2 (OC Go) $285,700 - - $285,700
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $176,100 - - $176,100
Mobile Source
Reduction $0 $10,711 - $10,711
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $207,000 - $170,600E $377,600
Community
Development
Block Grant (CDBG)
$150,000 $307,528 - $457,528
Federal Grants $719,145 $1,006,869 - $1,726,014
State of California
Grants $0 $221,898 $100,580C, F $322,478
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $48,810 - - $48,810
TOTAL $10,052,655 $1,686,085 $776,230 $12,514,970
A Fund Budget Adjustment CC-23/24-01: CalPERS Lump Sum Payments, +$306,925 (R 23-33) B Fund Budget Adjustment CC-23/24-02: CEPPT Contribution, +$163,555 (R 24-02) C Fund Budget Adjustment CC-23/24-03: State HHW Grant, +$25,580 (R 24-07) D Fund Budget Adjustment CC-23/24-04: Transportation System, +$34,570 (R 24-10) E Fund Budget Adjustment CC-23/24-05: Senior Mobility Program, +$170,600 (R 24-11) F
Fund Budget Adjustment CC-23/24-06: State SB 1383 Grant, +$75,000 (R 24-14) Fiscal Year
2024-25
Adopted
Budget
Fiscal Year
2024-25
Carryover
Appropriations
Fiscal Year
2024-25
Budget
Amendments
Fiscal Year
2024-25
Amended
Budget
General Fund $7,287,511
(includes
transfers to
Capital
Projects Fund
of $0)
$56,947
$1,941,790A,E,F,

H,I,J,K,L,M,N,O,P,Q,
R,T
$9,286,248
(includes
transfers to
other funds
totaling
$1,740,852)
Capital Projects Fund $0 $548,816 $1,095,852A,E,I,
L,M,N,O,P,Q $1,644,668
Fuel Tax $425,000 $10,518 - $435,518
Road Maintenance &
Rehabilitation Program $195,795B - ($131,795)D $64,000
Measure M2 (OC Go) $290,700 - - $290,700
ITEM 7.3 – Attachment A
R 25-XX 5 XX-XX-2025
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $176,100 - - $176,100
Mobile Source
Reduction $0 - $160,000S $160,000
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $227,000 - $690,000H,J,R,U $917,000
Community
Development
Block Grant (CDBG)
$150,000 - - $150,000
Federal Grants $782,869 $118,388 - $901,257
State of California
Grants $0 $300,273 $200,710C,G $500,983
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $300 - - $300
Less: Transfer to Other
Funds $0 - ($1,740,852) ($1,740,852)
TOTAL $9,550,275 $1,034,942 $2,215,705 $12,800,922
A Fund Budget Adjustment CC-24/25-01: City Hall Project: Phase 4, +$350,000 (R 24-19) B Non-Fund Budget Adjustment CC-24/25-02: Road Maintenance & Rehabilitation Program Fund appropriations allocated to the “Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta)” are formally reallocated to the “Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)” in the amount of $195,795. This non-fund budget adjustment is made in the interest of transparency and does not affect appropriations on a fund level. (R 24-19)
C Fund Budget Adjustment CC-24/25-03: Pavement Project FY 2024-25, +$200,000 (R 24-19) D Fund Budget Adjustment CC-24/25-04: Pavement Project FY 2024-25, -$131,795 (R 24-19) E Fund Budget Adjustment CC-24/25-05: Confluence Bypass Project, +$109,946 (R 24-19) F Fund Budget Adjustment CC-24/25-06: CalPERS Lump Sum Payments, +$96,448 (R 24-34) G Fund Budget Adjustment CC-24/25-07: Interest on State SB 1383 Grant, +$710 (R 24-35) H Fund Budget Adjustment CC-24/25-08: Senior Mobility Program, +$150,000 (R 24-35) I Fund Budget Adjustment CC-24/25-09: ADA Phase 8, +$1,000 (R 24-36) J Fund Budget Adjustment CC-24/25-10: Senior Mobility Program, +$130,000 (R 24-48) K Fund Budget Adjustment CC-24/25-11: CEPPT Contribution, +$104,490 (R 24-51) L Fund Budget Adjustment CC-24/25-12: Water Quality Treatment Project, +$90,768 (R 25-01) M Fund Budget Adjustment CC-24/25-13: Circulation Project, +$31,604 (R 25-01) N Fund Budget Adjustment CC-24/25-14: ADA Phase 8, +$15,052 (R 25-04) O Fund Budget Adjustment CC-24/25-15: Woods End Project, +$50,000 (R 25-04) p Fund Budget Adjustment CC-24/25-16: City Centre Park Project, +$125,000 (R 25-05) Q Fund Budget Adjustment CC-24/25-17: City Hall Phase 4 (Elevator), +$322,482 (R 25-06) R Fund Budget Adjustment CC-24/25-18: Senior Mobility Program, +$300,000 (R 25-09) S Fund Budget Adjustment CC-24/25-19: New Zero Emission Vehicles, +$160,000 (R 25-11) T Fund Budget Adjustment CC-24/25-20: Senior Mobility Program, +$65,000 (R 25-XX) U Fund Budget Adjustment CC-24/25-21: Senior Mobility Program, +$110,000 (R 25-XX) ITEM 7.3 – Attachment A
R 25-XX 6 XX-XX-2025
The budget appropriations authorized by this section reflect the Fiscal Years 2023- 25 adopted budgets, plus authorized budget adjustments approved between July 1, 2023 and the date of this amendment. The budget appropriations authorized by this section also include carryovers of approved, but unspent, budget appropriations from prior fiscal years. Such carryovers were approved by the City Council with the adoption of the current budget and/or pursuant to Administrative Policy 2.9.

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 2025. _______________________________
SHARI L. HORNE, 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. 25-XX was duly adopted by the City Council of the City of Laguna Woods at a regular meeting thereof, held on the XX day of XX 2025, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 7.3 – Attachment B
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, AMENDING AND 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, INCREASING CAPITAL PROJECTS FUND

APPROPRIATIONS TO RETURN (TRANSFER) UNSPENT FUNDS TO

THE GENERAL FUND AND UNASSIGNING THE UNSPENT FUNDS
WHEREAS, the Fiscal Years 2023-25 Budget (“Budget”) was adopted by the City Council on June 28, 2023; and
WHEREAS, per City Administrative Policy 2.9, increases in adopted fundlevel Budget appropriations require City Council approval; and Unspent Capital Projects Funds
WHEREAS, the following funds remain unspent, having been previously transferred from the General Fund to the Capital Projects Fund to support capital improvement projects that are now complete (“Unspent Capital Projects Funds”):

Project Amount
Unspent
El Toro Road Traffic Signal Synchronization Project $5,996 Moulton Parkway Traffic Signal Synchronization Project $36,527 Moulton Parkway Water Efficient Median Improvement Project $1,992 Santa Maria Avenue Bioswale Project $5,873
Drainage Improvement Project (Moulton Parkway at Santa Maria Avenue) $8,758 Pavement Management Plan Project (Westbound El Toro Road between Avenida Sevilla and Paseo de Valencia)
$9,976
City Hall Restroom Repair and Improvement Project $56
City Hall Refurbishment and Safety Project: Phase 1 $25,237 City Hall Refurbishment and Safety Project: Phase 2 $92,790 City Hall Refurbishment and Safety Project: Electric Vehicle Charging Infrastructure
$5,000
City Hall Refurbishment and Safety Project: Phase 3 $51,650 City-maintained Catch Basins Full Capture Systems Retrofit Project $22,059 TOTAL $265,914
; and
ITEM 7.3 – Attachment B
R 25-XX 2 XX-XX-2025
WHEREAS, the City Council wishes to unassign the Unspent Capital Projects Funds (thereby making them available for other uses) and return (transfer) the same to the unassigned General Fund balance; and
WHEREAS, the Capital Projects Fund has sufficient funds to accommodate the increased appropriations; and
WHEREAS, increased appropriations in the Capital Projects Fund would be used to transfer that same amount to the unassigned General Fund balance.

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

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

SECTION 1. Section 2 of Resolution No. 23-16, as previously amended by Resolution Nos. 23-25, 23-33, 24-02, 24-07, 24-10, 24-11, 24-14, 24-19, 24-34, 24-35, 24-36, 24-51, 25-01, 25-04, 25-05, 25-06, 25-09, 25-11, and 25-XX, is hereby amended, in its entirety, to read as follows:

The budget revenue projections are:

Fiscal Year
2023-24
Fiscal Year
2024-25
General Fund
Property Tax $3,297,700 $3,405,200
Property Transfer Tax $112,000 $114,900
Sales Tax $1,196,000 $1,233,000
Franchise Fees $751,800 $753,100
Transient Occupancy Tax $604,000 $620,000
Developing Processing Fees $814,400 $827,400
Interest $352,000 $340,000
Miscellaneous $207,700 $213,800
SUBTOTAL $7,335,600 $7,507,400
Capital Projects Fund
Intergovernmental $0 $0
Interest $0 $0
SUBTOTAL $0 $0
Fuel Tax $492,800 $503,700
Road Maintenance &
Rehabilitation Program $435,300 $465,600
Measure M2 (OC Go) $336,000 $348,600
ITEM 7.3 – Attachment B
R 25-XX 3 XX-XX-2025
Service Authority for
Abandoned Vehicles $0 $0
Supplemental Law Enforcement
Services $167,800 $169,600
Mobile Source Reduction $72,000 $22,000
PEG/Cable Television $18,400 $18,800
Senior Mobility $140,700 $145,700
Community Development
Block Grant (CDBG) $500,000 $150,000
Federal Grants $1,618,278 $782,869
State of California Grants $239,800 $0
Miscellaneous Special Revenue $0 $0
Laguna Woods Civic
Support Fund $0 $0
The budget appropriations authorized, on a fund level, are:

Fiscal Year
2023-24
Adopted
Budget
Fiscal Year
2023-24
Carryover
Appropriations
Fiscal Year
2023-24
Budget
Amendments
Fiscal Year
2023-24
Amended
Budget
General Fund $7,730,079A
(includes
transfers to
Capital
Projects Fund
of $608,250)
$8,544 $470,480A,B
$8,209,103
(includes
transfers to
Capital
Projects Fund
of $608,250)
Capital Projects Fund $608,250 $130,535 - $738,785
Fuel Tax $395,000 - $34,570D $429,570
Road Maintenance &
Rehabilitation Program $325,821 - - $325,821
Measure M2 (OC Go) $285,700 - - $285,700
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $176,100 - - $176,100
Mobile Source
Reduction $0 $10,711 - $10,711
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $207,000 - $170,600E $377,600
Community
Development
Block Grant (CDBG)
$150,000 $307,528 - $457,528
Federal Grants $719,145 $1,006,869 - $1,726,014
ITEM 7.3 – Attachment B
R 25-XX 4 XX-XX-2025
State of California
Grants $0 $221,898 $100,580C, F $322,478
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $48,810 - - $48,810
TOTAL $10,052,655 $1,686,085 $776,230 $12,514,970
A Fund Budget Adjustment CC-23/24-01: CalPERS Lump Sum Payments, +$306,925 (R 23-33) B Fund Budget Adjustment CC-23/24-02: CEPPT Contribution, +$163,555 (R 24-02) C Fund Budget Adjustment CC-23/24-03: State HHW Grant, +$25,580 (R 24-07) D Fund Budget Adjustment CC-23/24-04: Transportation System, +$34,570 (R 24-10) E Fund Budget Adjustment CC-23/24-05: Senior Mobility Program, +$170,600 (R 24-11) F
Fund Budget Adjustment CC-23/24-06: State SB 1383 Grant, +$75,000 (R 24-14) Fiscal Year
2024-25
Adopted
Budget
Fiscal Year
2024-25
Carryover
Appropriations
Fiscal Year
2024-25
Budget
Amendments
Fiscal Year
2024-25
Amended
Budget
General Fund $7,287,511
(includes
transfers to
Capital
Projects Fund
of $0)
$56,947
$1,941,790A,E,F,

H,I,J,K,L,M,N,O,P,Q,
R,T
$9,286,248
(includes
transfers to
other funds
totaling
$1,740,852)
Capital Projects Fund
$0 $548,816 $1,361,766A,E,I,

L,M,N,O,P,Q,V
$1,910,582
(includes
transfers to
other funds
totaling
$265,914)
Fuel Tax $425,000 $10,518 - $435,518
Road Maintenance &
Rehabilitation Program $195,795B - ($131,795)D $64,000
Measure M2 (OC Go) $290,700 - - $290,700
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $176,100 - - $176,100
Mobile Source
Reduction $0 - $160,000S $160,000
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $227,000 - $645,000H,J,R,T $872,000
Community
Development
Block Grant (CDBG)
$150,000 - - $150,000
Federal Grants $782,869 $118,388 - $901,257
ITEM 7.3 – Attachment B
R 25-XX 5 XX-XX-2025
State of California
Grants $0 $300,273 $200,710C,G $500,983
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $300 - - $300
Less: Transfer to Other
Funds $0 - ($2,006,766) ($2,006766)
TOTAL $9,550,275 $1,034,942 $2,215,705 $12,800,922
A Fund Budget Adjustment CC-24/25-01: City Hall Project: Phase 4, +$350,000 (R 24-19) B Non-Fund Budget Adjustment CC-24/25-02: Road Maintenance & Rehabilitation Program Fund appropriations allocated to the “Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta)” are formally reallocated to the “Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)” in the amount of $195,795. This non-fund budget adjustment is made in the interest of transparency and does not affect appropriations on a fund level. (R 24-19)
C Fund Budget Adjustment CC-24/25-03: Pavement Project FY 2024-25, +$200,000 (R 24-19) D Fund Budget Adjustment CC-24/25-04: Pavement Project FY 2024-25, -$131,795 (R 24-19) E Fund Budget Adjustment CC-24/25-05: Confluence Bypass Project, +$109,946 (R 24-19) F Fund Budget Adjustment CC-24/25-06: CalPERS Lump Sum Payments, +$96,448 (R 24-34) G Fund Budget Adjustment CC-24/25-07: Interest on State SB 1383 Grant, +$710 (R 24-35) H Fund Budget Adjustment CC-24/25-08: Senior Mobility Program, +$150,000 (R 24-35) I Fund Budget Adjustment CC-24/25-09: ADA Phase 8, +$1,000 (R 24-36) J Fund Budget Adjustment CC-24/25-10: Senior Mobility Program, +$130,000 (R 24-48) K Fund Budget Adjustment CC-24/25-11: CEPPT Contribution, +$104,490 (R 24-51) L Fund Budget Adjustment CC-24/25-12: Water Quality Treatment Project, +$90,768 (R 25-01) M Fund Budget Adjustment CC-24/25-13: Circulation Project, +$31,604 (R 25-01) N Fund Budget Adjustment CC-24/25-14: ADA Phase 8, +$15,052 (R 25-04) O Fund Budget Adjustment CC-24/25-15: Woods End Project, +$50,000 (R 25-04) p Fund Budget Adjustment CC-24/25-16: City Centre Park Project, +$125,000 (R 25-05) Q Fund Budget Adjustment CC-24/25-17: City Hall Phase 4 (Elevator), +$322,482 (R 25-06) R Fund Budget Adjustment CC-24/25-18: Senior Mobility Program, +$300,000 (R 25-09) S Fund Budget Adjustment CC-24/25-19: New Zero Emission Vehicles, +$160,000 (R 25-11) T Fund Budget Adjustment CC-24/25-20: Senior Mobility Program, +$65,000 (R 25-XX) U Fund Budget Adjustment CC-24/25-21: Senior Mobility Program, +$110,000 (R 25-XX) V Fund Budget Adjustment CC-24/25-22: Unspent Capital Projects Funds, +$265,914 (R 25-XX) The budget appropriations authorized by this section reflect the Fiscal Years 2023- 25 adopted budgets, plus authorized budget adjustments approved between July 1, 2023 and the date of this amendment. The budget appropriations authorized by this section also include carryovers of approved, but unspent, budget appropriations from prior fiscal years. Such carryovers were approved by the City Council with the adoption of the current budget and/or pursuant to Administrative Policy 2.9.

SECTION 2. The Unspent Capital Projects Funds shall be unassigned to the capital improvement projects for which they were previously assigned, effective ITEM 7.3 – Attachment B
R 25-XX 6 XX-XX-2025
with the passage and adoption of this resolution.

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 2025. _______________________________
SHARI L. HORNE, 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. 25-XX was duly adopted by the City Council of the City of Laguna Woods at a regular meeting thereof, held on the XX day of XX 2025, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk

7.4 AS NEEDED FINANCIAL CONSULTING

SERVICES
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 7.4
CLW-Irwin B. Bornstein – Extension-Amendment 6/18/2025

EXTENSION AND AMENDMENT OF THE

CONSULTANT SERVICES AGREEMENT

BETWEEN THE

CITY OF LAGUNA WOODS
AND
IRWIN B. BORNSTEIN

FOR AS NEEDED FINANCIAL SERVICES
This EXTENSION AND AMENDMENT of the CONSULTANT SERVICES AGREEMENT FOR AS NEEDED FINANCIAL SERVICES ("AGREEMENT") that was entered into on July 1, 2017, by and among the City of Laguna Woods, a general law city of the State of California ("CITY") and Irwin B. Bornstein, an individual ("CONSULTANT"), is made and entered into this _______________ by and among CITY and CONSULTANT.

WHEREAS, the initial term of the AGREEMENT was for the period between July 1, 2017 and 11:59 p.m. on June 30, 2018; and
WHEREAS, the AGREEMENT allows for the term of the AGREEMENT to be extended by mutual written agreement; and
WHEREAS, the term of the AGREEMENT was previously extended for periods through 11:59 p.m. on June 30, 2025; and
WHEREAS, CITY has identified a need for and requested CONSULTANT provide services through 11:59 p.m. on June 30, 2026; and
WHEREAS, CONSULTANT is willing and able to provide the additional services requested by CITY, subject to the terms and conditions of this EXTENSION AND AMENDMENT.

NOW THEREFORE, the parties amend the AGREEMENT as follows:

1. CITY and CONSULTANT hereby agree to an EXTENSION of the AGREEMENT for a period beginning on July 1, 2025 and ending at 11:59 p.m. on June 30, 2026 with no changes to the terms and conditions of the AGREEMENT except as specified herein.

2. CITY and CONSULTANT hereby agree to an AMENDMENT of the AGREEMENT consisting of an increase in compensation from the rate of One Hundred Dollars ($100.00) hourly to One Hundred and Ten Dollars ($110.00) hourly, effective July 1, 2025. [SIGNATURES ON NEXT PAGE]
ITEM 7.4
CLW-Irwin B. Bornstein – Extension-Amendment 6/18/2025

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

CITY OF LAGUNA WOODS: Approved as to Form:

By
Christopher Macon, City Manager Alisha Patterson, City Attorney CONSULTANT:

By
Irwin B. Bornstein

7.5 BUILDING PLAN REVIEW AND CERTIFIED

ACCESS SPECIALIST (CASP) SERVICES
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 7.5
CLW-Bureau Veritas North America – Extension-Amendment 6/18/2025

EXTENSION AND AMENDMENT OF THE

AGREEMENT FOR CONSULTANT SERVICES

BETWEEN THE

CITY OF LAGUNA WOODS
AND

BUREAU VERITAS NORTH AMERICA

FOR BUILDING PLAN REVIEW

AND CERTIFIED ACCESS SPECIALIST (CASP) SERVICES
This EXTENSION AND AMENDMENT of the AGREEMENT FOR
CONSULTANT SERVICES ("AGREEMENT") that was approved by the City Council on May 20, 2020, by and among the City of Laguna Woods, a California municipal corporation ("CITY") and Bureau Veritas North America ("CONSULTANT"), is made and entered into this _______________ by and among the CITY and CONSULTANT.

WHEREAS, the initial term of the AGREEMENT was for the period between June 17, 2020 and 11:59 p.m. on June 30, 2023; and
WHEREAS, the term of the AGREEMENT was previously extended through 11:59 p.m. on June 30, 2025; and
WHEREAS, the AGREEMENT allows for the term of the AGREEMENT to be extended upon written agreement of both parties to the AGREEMENT through a maximum of 11:59 p.m. on June 30, 2025; and
WHEREAS, the AGREEMENT allows for amendments to the AGREEMENT provided they are made in writing and approved by both parties to the AGREEMENT; and WHEREAS, CITY has identified a need for and requested CONSULTANT provide services through 11:59 p.m. on December 31, 2025; and
WHEREAS, CONSULTANT is willing and able to provide the additional services requested by CITY, subject to the terms and conditions of this EXTENSION AND AMENDMENT.

NOW THEREFORE, the parties amend the AGREEMENT as follows:

1. CITY and CONSULTANT hereby agree to an EXTENSION of the AGREEMENT for a period beginning on July 1, 2025 and ending at 11:59 p.m. on December 31, 2025 with no changes to the terms and conditions of the AGREEMENT except as provided herein.

2. CITY and CONSULTANT hereby agree to an AMENDMENT of the AGREEMENT consisting of the modifications shown on pages 3 through 4 of this AMENDMENT to Exhibit "B" of the AGREEMENT.
[SIGNATURES ON NEXT PAGE]
ITEM 7.5
CLW-Bureau Veritas North America – Extension-Amendment 6/18/2025

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

CITY OF LAGUNA WOODS: Approved as to Form:

By
Christopher Macon, City Manager Alisha Patterson, City Attorney CONSULTANT:

By
Craig Baptista, Vice President-West,
Plan Check & Inspection
ITEM 7.5
CLW-Bureau Veritas North America – Extension-Amendment 6/18/2025

AMENDMENT TEXT
Exhibit “B” (“Compensation”) of the AGREEMENT is amended to read as follows (additions shown with underlining and deletions shown with strike through):

EXHIBIT "B"

COMPENSATION
Table B-1: Compensation Schedule – As-Needed Services
Project Type Regular Rate Holiday Rate*
Plan Review Engineer
(Mechanical/Electrical/Plumbing) $120 per hour $150 per hour Plan Review Engineer
[Professional Engineer (PE) or Structural Engineer
(SE)]
$125 per hour $156.25 per
hour
Certified Access Specialist (CASp) Plans Examiner $125 per hour $156.25 per hour
Certified Access Specialist (CASp) Inspections, Site
Assessments, and Transition Planning $150 per hour $187.50 per hour International Code Council (ICC) Certified Plans
Examiner $105 per hour $131.25 per hour
Fire Plan Reviewer $110 per hour $137.50 per
hour
Plan Review of Residential Remodels – Expedited Additional 25% of regular and/or holiday rates, as applicable**
Plan Review of CITY-funded or Partially CITY-funded
Projects (all personnel, disciplines, and specialties) $120 per hour * “Holiday Rate” shall apply to the following holidays only: New Year’s Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving Day, and Christmas Day. CONSULTANT shall obtain CITY’s authorization prior to providing any services for which “Holiday Rate” shall be incurred. ** CONSULTANT shall obtain CITY’s authorization prior to reviewing plans as “Residential Remodels – Expedited.” CONSULTANT shall only be compensated at the “Residential Remodels – Expedited” rate for plan reviews specifically authorized in advance by CITY as “Residential Remodels – Expedited.” Rate Changes
The rates set forth in Table B-1 shall not change through 11:59 p.m. on June 30, 2022. Beginning on July 1, 2022 and again on July 1, 2024 (if the term of this AGREEMENT is extended through that date) and July 1, 2025, all hourly rates set forth in Table B-1 shall increase by the amount of any increase in the United States Bureau of Labor Statistics’ Los Angeles-Long Beach-Anaheim Consumer Price Index for All Urban Consumers (CPI-U) between March of the then-current and previous years, not to exceed 3% in any single year.

Other Notes
ITEM 7.5
CLW-Bureau Veritas North America – Extension-Amendment 6/18/2025

The rates set forth in Table B-1 are “all inclusive”. CITY shall not provide separate or supplemental compensation to CONSULTANT.

7.6 CODE ENFORCEMENT SERVICES
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

ITEM 7.6
CLW-Willdan Engineering – Extension 6/18/2025

EXTENSION OF THE

AGREEMENT FOR CONSULTANT SERVICES

BETWEEN THE

CITY OF LAGUNA WOODS
AND

WILLDAN ENGINEERING

FOR CODE ENFORCEMENT SERVICES
This EXTENSION of the AGREEMENT FOR CONSULTANT SERVICES ("AGREEMENT") that was approved by the City Council on August 16, 2023, by and among the City of Laguna Woods, a California municipal corporation ("CITY") and Willdan Engineering ("CONSULTANT"), is made and entered into this _______________ by and among the CITY and CONSULTANT.

WHEREAS, the initial term of the AGREEMENT was for the period between September 1, 2023 and 11:59 p.m. on June 30, 2025; and
WHEREAS, the AGREEMENT allows for the term of the AGREEMENT to be extended upon written agreement of both parties to the AGREEMENT; and WHEREAS, CITY has identified a need for and requested CONSULTANT provide services through 11:59 p.m. on December 31, 2025; and
WHEREAS, CONSULTANT is willing and able to provide the additional services requested by CITY.

NOW THEREFORE, the parties amend the AGREEMENT as follows:

1. CITY and CONSULTANT hereby agree to an EXTENSION of the AGREEMENT for a period beginning on July 1, 2025 and ending at 11:59 p.m. on December 31, 2025 with no changes to the terms and conditions of the AGREEMENT except as provided herein.

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

CITY OF LAGUNA WOODS: Approved as to Form:

By
Christopher Macon, City Manager Alisha Patterson, City Attorney CONSULTANT:

By
Patrick Johnson, Director of Building
and Safety
This page is intentionally blank.

7.7 INFORMATIONAL SIGNAGE ON LAGUNA

WOODS VILLAGE TRASH ENCLOSURES
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

This page is intentionally blank.

MOU – City/Third Trash Enclosure Signage | 1 of 4

MEMORANDUM OF UNDERSTANDING

TO ALLOW FOR THE INSTALLATION OF INFORMATIONAL SIGNAGE ON TRASH ENCLOSURES ON THIRD LAGUNA HILLS MUTUAL PROPERTY (“MOU”)

1. AGREEMENT TO INSTALL INFORMATIONAL SIGNAGE. Effective on the date of execution below, the City of Laguna Woods, a California municipal corporation (“CITY”), agrees to facilitate the installation of informational signage on trash enclosures on Third Laguna Hills Mutual (“THIRD”) property. Such informational signage shall consist only of the signage shown in Exhibit A to this MOU, installed in the manner described in Exhibit B, Exhibit C, Exhibit D, and Exhibit E to this MOU. The term of this MOU shall commence on the date of execution below and end at 11:59 p.m. on June 30, 2031. Such term may be extended upon written agreement of both parties to this MOU. Such term may be terminated early by either party for any reason with a minimum of sixty (60) days written notice to the other party. In the event THIRD terminates this MOU and elects to remove any informational signage installed pursuant to this MOU prior to June 30, 2031, THIRD shall reimburse CITY for any State of California funds it used to implement this MOU which CITY is required to return, as well as any required interest and penalties.

2. MAINTENANCE AND REPLACEMENT OF INFORMATIONAL SIGNAGE. Subject to the conditions and limitations set forth herein, effective on the date of execution below, CITY shall be responsible for maintaining and replacing the informational signage installed pursuant to this MOU. CITY shall maintain the informational signage in good condition, free of graffiti and other markings, excepting normal wear-and-tear as outdoor signs of a similar type may experience, including by replacing informational signage when necessary. CITY shall not be responsible for proactively inspecting the informational signage installed pursuant to this MOU and shall rely on THIRD for notifications of conditions and circumstances that may indicate a need for maintenance or replacement thereof. THIRD shall provide such notifications to CITY in a timely manner and in writing to addresses, electronic and/or physical, as CITY may designate, in writing, from time to time. THIRD may provide verbal notifications in addition to, but not in lieu of, written notifications. Upon receiving such written notifications from THIRD, CITY shall inspect the subject informational signage within five (5) CITY business days and commence maintenance or replacement actions that it deems necessary within five (5) CITY business days thereafter. During the initial inspection or at any other time, CITY may remove without replacing informational signage that it determines to require maintenance or replacement until such maintenance or replacement is completed. CITY may elect to inspect the informational signage installed pursuant to this MOU apart from in response to receiving a written notification from THIRD and doing so shall not create any subsequent duty to do so.

3. OWNERSHIP OF INFORMATIONAL SIGNAGE. The informational signage installed pursuant to this MOU is and shall at all times remain property of CITY. Upon the expiration or termination of this MOU, the informational signage installed pursuant to this MOU shall automatically become the property of THIRD, in “as-is” condition, and CITY shall have no continuing obligations or liability related to such signage.

4. ACCESS RIGHTS. By executing this MOU, THIRD grants to CITY and its respective elected and appointed boards, officials, officers, agents, employees, contractors, and volunteers (“ENTRANTS”) a license to access its property at any time for the specific and limited purposes ITEM 7.7 - Attachment A
MOU – City/Third Trash Enclosure Signage | 2 of 4
of implementing this MOU and conducting inspections required or requested by the California Department of Resources Recycling and Recovery (or successor agency) (“CALRECYCLE”) in connection with the use of State of California funds to implement this MOU which may include, but is not limited to, CALRECYCLE accompanying ENTRANTS for such inspections, provided however that ENTRANTS shall obtain and maintain all business passes as may be required by THIRD to enter its property, which shall be provided at no cost. Such license shall be effective through 11:59 p.m. on June 30, 2031 or for the same period of time for which this MOU is effective, whichever is longer.

5. LIMITATIONS. CITY’s obligations under this MOU shall be limited by agreements, laws, policies, and regulations which CITY is subject to or may become subject to during the term of this MOU. Nothing in this MOU shall be construed as requiring CITY to take any action contrary to or in excess of its obligations set forth in agreements, laws, policies, or regulations to which it is subject to or may become subject to, whether mandatorily or electively.

THIRD acknowledges that the informational signage installed pursuant to this MOU will require initial fabrication and installation, as well as maintenance and replacement from time to time. CITY makes no promise, representation, nor warranty of any kind to THIRD, nor to any party claiming by or through THIRD, nor to any third party whatsoever, that it will attain, keep, or maintain a specific time or period of display of the informational signage, and no duty, mandatory or otherwise, is created for CITY hereby.

THIRD acknowledges that the informational signage installed pursuant to this MOU is intended to serve identification and general awareness purposes only, and not any public health, safety, or welfare purpose nor any purpose related to legal or regulatory compliance. CITY makes no promise, representation, nor warranty of any kind to THIRD, nor to any party claiming by or through THIRD, nor to any third party whatsoever, that the informational signage will attain, achieve, or otherwise result in any specific level of compliance with applicable agreements, laws, policies, and regulations which THIRD is subject to or may become subject to during the term of this MOU including, without limitation, California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016), the Short-lived Climate Pollutants (SLCP): Organic Waste Reductions Regulations approved by the California Office of Administrative Law, and provisions of the Laguna Woods Municipal Code related to solid waste, as may change from time to time.

6. EXCUSABLE DELAYS. CITY shall not be liable for damages caused by delay in performance or failure to perform due to causes beyond the control of CITY. 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, unusually severe weather, and processing times related to applications made by ENTRANTS for business passes as may be required by THIRD to enter its property.

7. NOTICES. All notices required or permitted to be given under this MOU 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
ITEM 7.7 - Attachment A
MOU – City/Third Trash Enclosure Signage | 3 of 4
24264 El Toro Road
Laguna Woods, CA 92637
To THIRD: Third Laguna Hills Mutual
ATTN: President
24351 El Toro Road
Laguna Woods, CA 92637
Notice shall be deemed effective on the date personally delivered or, if mailed, three (3) days after deposit of the same in the custody of the United States Postal Service.

8. INDEMNIFICATION. CITY agrees to indemnify, protect, defend, and hold THIRD and their directors, officers, members, agents, employees, attorneys, volunteers, successors, and assigns (collectively, “THIRD INDEMNITEES”) harmless from and against any and all claims, losses, liabilities, actions, judgements, costs, and expenses (including reasonable attorneys’ fees and costs) that they may suffer or incur as a result of the actions of CITY or its respective elected and appointed boards, officials, officers, agents, employees, contractors, and volunteers (collectively, “CITY PARTIES”) related to the installation, maintenance, or replacement of informational signage specified herein, subject to the conditions and limitations set forth herein.

9. INSURANCE. CITY shall maintain in full force and effect during the term of this MOU, Commercial General Liability insurance with not less than $1,000,000 limit per occurrence with $2,000,000 aggregate and naming THIRD INDEMNITEES as additional insureds for the activities of CITY PARTIES. CITY’s Commercial General Liability insurance policy shall be issued by an insurance company reasonably acceptable to THIRD. In the event the issuing insurance company of CITY’s Commercial General Liability Insurance policy is unacceptable to THIRD, THIRD’s only recourse shall be to terminate this MOU. CITY’s Commercial General Liability Insurance policy must be written on an occurrence policy form in full force and effect regardless of when a claim is made by CITY.

CITY shall maintain in full force and effect during the term of this MOU, Workers’ Compensation insurance as required by the Labor Code of the State of California.

10. STATUS OF PARTIES. No agency, partnership, joint venture, or employment is created as a result of this MOU. The parties to this MOU do not have any authority of any kind to bind each other in any respect whatsoever.

11. ASSIGNMENT. THIRD shall not assign or transfer this MOU or any portion of this MOU without the prior written consent of CITY.

12. NO THIRD-PARTY BENEFICIARIES. This MOU, its provisions, and its covenants, are for the sole and exclusive benefit of CITY and THIRD. No other parties or entities are intended to be, nor shall be considered, beneficiaries of the performance by either CITY or THIRD of any of the obligations under this MOU.

13. BINDING EFFECT. This MOU shall be binding upon the heirs, executors, administrators, successors, and assigns of CITY and THIRD.

ITEM 7.7 - Attachment A
MOU – City/Third Trash Enclosure Signage | 4 of 4

14. AUTHORITY TO EXECUTE. The person or persons executing this MOU on behalf of CITY and THIRD has reviewed the terms and conditions of this MOU and has had the opportunity to consult with legal counsel regarding them as CITY and THIRD has deemed appropriate.

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

15. ENTIRE AGREEMENT. This MOU 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 CITY and THIRD prior to the execution of this MOU. 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 MOU shall be valid and binding unless in writing duly executed by CITY and THIRD or their authorized representatives.

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

IN WITNESS WHEREOF, the parties hereto have caused this MOU to be executed the latter day and year dated below.

CITY OF LAGUNA WOODS:

Shari L. Horne, Mayor Date
THE ABOVE SIGNATURE SHALL BE NOTARIZED.

ATTACH ACKNOWLEDGEMENT FORM.

Approved by the City Council on: XX, 2025
Approved as to Form:

Alisha Patterson, City Attorney
THIRD LAGUNA HILLS MUTUAL:

S.K. Park, President Date
THE ABOVE SIGNATURE SHALL BE NOTARIZED.

ATTACH ACKNOWLEDGEMENT FORM.

ITEM 7.7 - Attachment A

EXHIBIT A

SIGN SPECIFICATION AND DESIGN
ITEM 7.7 - Attachment A
Sign Specification
Material: Aluminum
Size: 5” x 7”
Other details:
• Digital print
• UV ink
• UV coating
• One 3/16” hole in each top corner of the sign
ITEM 7.7 - Attachment A
DESIGN 1: ORGANICS RECYCLING AND NON-ORGANICS RECYCLING ITEM 7.7 - Attachment A
•..........---------.........

Laguna Woods Village
Enclosure
14 A
Funded By
Cal Recycle�
DESIGN 2: NON-ORGANICS RECYCLING
ITEM 7.7 - Attachment A

EXHIBIT B

SIGNAGE INSTALLATION SPECIFICATIONS
ITEM 7.7 - Attachment A
Standard Enclosure (houses two bins) and Double Enclosures (two standard enclosures) • One (1) sign shall be installed on the second block from the top of the enclosure on the side wall facing the street.
• For any enclosures with both side walls facing a street, one (1) sign shall be installed on each side wall (this will mostly occur at Double Enclosures). • Signs shall be fastened at the sign’s top two corner holes using 3/16” x 1 1/4” Hex Head Tapcon Concrete Screw Anchors (in white or silver) or TripleGrip #8 1-1/4” screws (Cobra 171R), or similar hardware. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

Gated Enclosures
• One (1) sign shall be installed at the top right corner of the gate door with the ground latch (refer to rendering).
• For gates without the border frame, the sign shall be placed in the same location as the gates with the border frame.
• Signs shall be fastened to the wood at the sign’s top two corner holes using TripleGrip #8 1-1/4” screws (Cobra 171R) and #8 flat washer. The City shall pay special attention to ensure the screw does not protrude through the back of the mounting surface. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

ITEM 7.7 - Attachment A

Other
• For any other enclosure types encountered, the City shall contact Village Management Services for direction.

ITEM 7.7 - Attachment A

EXHIBIT C

ENCLOSURE TYPES
ITEM 7.7 - Attachment A
UV133
Santa Vittoria Dr
Avenida Sosiega
Santa Maria Ave
San Remo Dr
Caminito Tiburon
Adamo
Bahia Blanca West
Avenida del Sol
Lipari
Avenida Despacio
Terni
Avenida Sosiega
Ovalo
Miembro
Barbera
M
a
r
s
a
l
a
Cabildo
Pa
seo
del Lago West
Cami
nit o Cruz
Caminito Valle
Jardin
Teramo
Padova
Duenas
Ca
m inito
Azucar
Belme
z
Moya
Caminito Vino
Pina
Calle Azul
Duverney
Bianco
Calzado
Elvira
Tero
Cantante
Brazo
Caminito Amor
Algarrobo
345
337
335
336
365
367
366
338
5507
5325
5324
5332
335C 335B 336C
335A
336B
336A 5318
Standard Enclosures
Gated Enclosures
City Boundary
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 1
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton
Pkwy
Ridge Route Dr
Mill Creek Dr
San Remo Dr
Santa Vittoria
Dr
Santa Maria Ave
Alcalde Dr
Adamo
Del Lago Dr
Willows Dr
Peral
t
a
D
r
C
r
e
mona
Gravino
Lipari
Ancona
Modina
Torino
Ver
o
n
a
Terni
Avenida Tesorero
Soresina
Trev
i
s
o
P
e
saro
Caminito
Partida
Taranto
Genova
Alta Vista
Lombardi
Barbera
Savona
Rimin i
Ve
nisia
Avenida Costanero
Via Vista
Messina
Palermo
V ia Serena North
Caminito Valle
Caminito Basi
l
i
o
Montova
Caminito Norte
Teramo
Fo
rmell
o
Napoli
Milano
Colonna
Caminito
Jua
nico
San Dona
Caminito Telmo
Caminito Tiburon
Caminito Laza
ro
Caminito M adera
Caminito Andreta
Cami
nito Sala
d
o
Caminito Marcial
367
366
368
369
370
371
302
303
304
316 317
315
314
313
309
312
311
310
308
307
305
306
378
315A
303B
5498 5507
317A
307A
317B
314A
312A
311A
310A
308A
306A
306B
306C
302A302B
301B
301A
313A
316A 309A
316B
305B
305A
304B
Standard Enclosures
Double Enclosures
Gated Enclosures
City Boundary Other
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 2
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Rockfield Blvd
Ridge Route Dr
Avenida De La Carlota
Grayston Dr
Elrond Ln
Bridger Rd
Commerce Center Dr
S Pointe Dr
Gondor Dr
Gowdy Ave
Lake Center Dr
Downland Rd
Duryea Dr
Swartz Dr
Red Robin Way
Cavanaugh Rd
Sea Isle
V
si t
a
Way
Vista Grande Dr
Respit Dr
Buckland Ln
Mercury Rd
Via Ma
riposa West
Osprey St
Brookfield Cir
Seacliff
Surfsi
d
e
Oceanaire
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
Guinea St
White Dove Dr
Lido Ln
Carmel Dr
Casey Rd
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
McCoy Rd
Laulhere Pl
Birdrock Dr
Dune Mear Rd
Via Puerta
Alderglen Dr
Salt Water
Bay Mist
Beach View
Harbor Side
Parkhill
Rd
Swallow Ln
Sutton Dr
Devonshire Dr
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
212
213
209
211
210
208
212B
220B218B 213C
213B
212F
212E
206A
206B
213D
213A
212D
212C
212A
226B
226A
222B 224A 224B
222A
202A 201C
201B
217F
217G
217H
217A
217B
215A
218A
220A
218C
223A
214D
214A
214B
214C
216A
216B
216C
216D
216E
216F
216G
216H
216I
216J
216K
Standard Enclosures
Double Enclosures
City Boundary Other
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 3
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
El Toro Rd
Via Carrizo
Calle Corta
Avenida Sosiega
Night Heron
Ln
B Blanca West
Punta Alta
San Amadeo
Calle Azul
Waxwing Ln
Ba
hia
Blanca West
Monte Hermoso
Cabildo
Tanager Ln
Via del Faro
Avenida
Sosieg
a
West
Bahia
B
lanca
Bahia Blanca
East
Via la Mesa
A
gl
a
r
robo
Vista d
el Ma
ndo South
Luz
del
Sol
Via
Dicha
Paseo del Lago West
Via
Portora
Partridge Ln
Rayo
del
Sol
347
348
349
350
351
343
343
342
352
353
353
344
344
346
345
340
334
340
341
339
339
340B
340
337
335
336
335
344
328
363
362
361
360
359
326
327
328
326
327
333
357
356
355
354
331
330
324
331
332
329
329
325
364
334
358
336
338
340
330B
5488
3492
3496
3494
3493
3332
3331
3327
3437
3435
3434
3428
3427
3426 3398 3382
3380
3403
3416
3368
3414
3370
3360
3362
3350
3359
3357
3354
5490
3247
330A
331A
331B
326A
327A
3275
327B326B
325B
325A
335A
331C
336B
336A 5318
Standard Enclosures
Gated Enclosures
City Boundary Other
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 4
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton Pkwy
El Toro Rd
Calle Sonora
Via Carrizo
Ca
nyon
Wren Ln
Via
Iglesia
Nightingale D r
Via Campo Verde
Calle
Sonora E
ste
Waxwing Ln
Alta Vista
Crane St
Via Vista
Via Buena Vista
Seagull Ln
Bluebird Ln
Via Carrizo
Tricolored Ln
Surfbird Ln
Wigeon Ln
Golden Eagle Ct
Tanager Ln
Bob White Ln
Cardinal Ave
Cuervo Dr
Nutcrac k er Ln
C alle Pico
Via Sa
n
R
afael
Calle Sonora
Prairie Falcon
Calle Carmenita
Partridge Ln
San Amadeo
Egret Ln
329
329
324 323
322
373
375
377
376
321
374
370
371
372
320
319
318
303
302
301
304
378
401
402
403
406
404 409
405
408
319B
303B
4017
4018
5472
5488
302A302B
301B
301A
318A
319A
319C
304B
304A
303A
Standard Enclosures
Gated Enclosures
City Boundary Other
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 5
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Moulton Pkwy
Paseo de Valencia
Calle Aragon
Avenida
Sevilla
Avenida Carmel
Swartz Dr
Vi
a Igl
esia
Calle Cadiz
Ronda del Rossmoor
Calle de la Louisa
Calle de la Plata
Calle de la Magdalena
Via Castilla
H
e
a
lth
Center Dr
Calle Aragon
Via Est
ra
d
a
Via San Gabriel
Via Mariposa West
Via Mariposa East
Via Jacinto
Aveni
d
a
S
e
vil al
Avenida Castilla
Via Puerta
201
202
203
204
205
206
208
207
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 4
16 15
34 35
36 37
38 21 52
51 54
53 29
31A
206A
33A
33B
202A
202B
201C
201A
201B
217F
217G
Standard Enclosures
Double Enclosures
City Boundary Other
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 6
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨73
UV133
El Toro Rd
Aliso Creek Rd
Calle Corta
Avenida Sosiega
Cozumel
Fulmar Ln
Cinnamon Teal
Sandpiper Ln
Hummingbird
Ln
Night
Heron Ln
Whippoorwill Ln
Waxwing Ln
Jaeger Ln
Canyon Hill Dr
Firec rest Ln
Artisan Dr
Trumpeter Ln
E n c
ni
i
t as
Ct
Carmel Ct
Goldfinch Ct
Coral Bill Ln
Condor Ln
Ave
nida Sosiega West
Woodswallow
Ln
San Nicholas Ct
Puffin St
San Bittern Ln
Royal Tern Ln
Willet Ln
PhoebeCt
La
Costa
Ct
Blue
Heron
Ln
Santa Rosa
Ct
Bells Vireo Ln
Sanderling Ln
San Tropez
Ct
Crestview
Starling Ln
Via Dicha
Skygate
Luz del Sol
Ki
n
g
E
i
d
er
L
n
Via Portora
Rayo del
Sol
C
h
ickadee Ln
Songbird
Ln
Via la Mesa
5531
5527
5523
City Boundary Gated Enclosures
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 7
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Aliso Creek Rd
Glenwood Dr
Westwing
Eastwing
Calle Corta
Canyon Wren
Ln
Argonaut
Solvang Ln
Fulmar Ln
Goleta St
Turn stone Ln
Capobella
Santa Barbara Dr
Brookline
Waxwing Ln
Play
a
C
i
r
Sora Ct
Calle Sonora Este
Ve
r
d
in Ln
Casmalia Dr
Diamond Gate
Eastw
i
n
g
Moorhen Ln
Surfbird Ln
Saddleridge
Oakleigh
Paradise Aly
Skylark Dr
Seagull Ln
Woodstork Ln
Egret Ln
Bay
Lau
rel
Larkspur Dr
Heatherwood
N
atom
a
Pl
Emerald
Te
r
B
ro
oktre e
Macaw
Crossbow
Swan Ln
Golf Dr
Old Mission Rd
Santa Ynez Dr
Sandbridge
Rincon Way
Coppercrest
Dove St
Blue Jay Dr
Ridgecrest
Mal
lard D
r
Summerland Cir
Alisal
C
t
Dunlin Ln
Via San Rafael
Spoonbill
Northwinds
Crestview
Anacapa Ln
Blackbird Ln
Pheasant
Ln
Rosy Finch Ln
San Marcos Ln
Ca
brillo Te
r
Solitaire Ln
Chicka
d
e
e
L
n
Tanglewood
Skygate
Raven Ln
Merlin Ave
404 409
405
406
407 408
408
4022
4021
4018
City Boundary Gated Enclosures
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - Third Mutual Page 8
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A

EXHIBIT D

ENCLOSURE SIGN TYPES
ITEM 7.7 - Attachment A
UV133
Santa Vittoria Dr
Avenida Sosiega
Santa Maria Ave
San Remo Dr
Caminito Tiburon
Adamo
Bahia Blanca West
Avenida del Sol
Lipari
Avenida Despacio
Terni
Avenida Sosiega
Ovalo
Miembro
Barbera
M
a
r
s
a
l
a
Cabildo
Pa
seo
del Lago West
Cami
nit o Cruz
Caminito Valle
Jardin
Teramo
Padova
Duenas
Ca
m inito
Azucar
Belme
z
Moya
Caminito Vino
Pina
Calle Azul
Duverney
Bianco
Calzado
Elvira
Tero
Cantante
Brazo
Caminito Amor
Algarrobo
345
337
335
336
365
367
366
338
5507
335C
335A
5325
5324
5332
335B 336C
336B
336A 5318
Gate 13 FW
Trash, Recycling, and Organics
Trash and Recycling Only
Organics Only City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 1
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton
Pkwy
Ridge Route Dr
Mill Creek Dr
San Remo Dr
Santa Vittoria
Dr
Santa Maria Ave
Alcalde Dr
Adamo
Del Lago Dr
Willows Dr
Peral
t
a
D
r
C
r
e
mona
Gravino
Lipari
Ancona
Modina
Torino
Ver
o
n
a
Terni
Avenida Tesorero
Soresina
Trev
i
s
o
P
e
saro
Caminito
Partida
Taranto
Genova
Alta Vista
Lombardi
Barbera
Savona
Rimin i
Ve
nisia
Avenida Costanero
Via Vista
Messina
Palermo
V ia Serena North
Caminito Valle
Caminito Basi
l
i
o
Montova
Caminito Norte
Teramo
Fo
rmell
o
Napoli
Milano
Colonna
Caminito
Jua
nico
San Dona
Caminito Telmo
Caminito Tiburon
Caminito Laza
ro
Caminito M adera
Caminito Andreta
Cami
nito Sala
d
o
Caminito Marcial
367
366
368
369
370
371
302
303
304
316 317
315
314
313
309
312
311
310
308
307
305
306
378
315A
312A
306B
301B
316A 309A
307A
304B
5498 5507
317B 317A
314A
311A
310A
308A
306A
306C
302A302B
301A
313A
316B
305B
305A
303B
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 2
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Rockfield Blvd
Ridge Route Dr
Avenida De La Carlota
Grayston Dr
Elrond Ln
Bridger Rd
Commerce Center Dr
S Pointe Dr
Gondor Dr
Gowdy Ave
Lake Center Dr
Downland Rd
Duryea Dr
Swartz Dr
Red Robin Way
Cavanaugh Rd
Sea Isle
V
si t
a
Way
Vista Grande Dr
Respit Dr
Buckland Ln
Mercury Rd
Via Ma
riposa West
Osprey St
Brookfield Cir
Seacliff
Surfsi
d
e
Oceanaire
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
Guinea St
White Dove Dr
Lido Ln
Carmel Dr
Casey Rd
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
McCoy Rd
Laulhere Pl
Birdrock Dr
Dune Mear Rd
Via Puerta
Alderglen Dr
Salt Water
Bay Mist
Beach View
Harbor Side
Parkhill
Rd
Swallow Ln
Sutton Dr
Devonshire Dr
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
212
213
209
211
210
208
213B
212F
226B
224B
206A
215A
220A
223A
214C
216G
213C
213D
213A
212D
212C
212E
212B
212A
226A
224A 222B
222A
202A 201C
201B
217F
217G
217H 206B
217A
218A 217B
220B218B
218C
214D
214A
214B
216A
216B
216C
216D
216E
216F
216H
216I
216J
216K
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 3
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
El Toro Rd
Via Carrizo
Calle Corta
Avenida Sosiega
Night Heron
Ln
B Blanca West
Punta Alta
San Amadeo
Calle Azul
Waxwing Ln
Ba
hia
Blanca West
Monte Hermoso
Cabildo
Tanager Ln
Via del Faro
Avenida
Sosieg
a
West
Bahia
B
lanca
Bahia Blanca
East
Via la Mesa
A
gl
a
r
robo
Vista d
el Ma
ndo South
Luz
del
Sol
Via
Dicha
Paseo del Lago West
Via
Portora
Partridge Ln
Rayo
del
Sol
347
348
349
350
351
343
343
342
352
353
353
344
344
346
345
340
334
340
341
339
339
340B
340
337
335
336
335
344
328
363
362
361
360
359
326
327
328
326
327
333
357
356
355
354
331
330
324
331
332
329
329
325
364
334
358
336
338
340
5488
3247
3492
3496
3494
3493
331A
327B
325A
3332
3331
3327
335A
3437
3435
3434
3428
3427
3426 3398 3382
3380
3403
3416
3368
3414
3370
3360
3362
3350
3359
3357
3354
5490
330B
330A
331B
326A
327A
3275
326B
325B
331C
336B
336A 5318
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 4
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton Pkwy
El Toro Rd
Calle Sonora
Via Carrizo
Ca
nyon
Wren Ln
Via
Iglesia
Nightingale D r
Via Campo Verde
Calle
Sonora E
ste
Waxwing Ln
Alta Vista
Crane St
Via Vista
Via Buena Vista
Seagull Ln
Bluebird Ln
Via Carrizo
Tricolored Ln
Surfbird Ln
Wigeon Ln
Golden Eagle Ct
Tanager Ln
Bob White Ln
Cardinal Ave
Cuervo Dr
Nutcrac k er Ln
C alle Pico
Via Sa
n
R
afael
Calle Sonora
Prairie Falcon
Calle Carmenita
Partridge Ln
San Amadeo
Egret Ln
329
329
324 323
322
373
375
377
376
321
374
370
371
372
320
319
318
303
302
301
304
378
401
402
403
406
404 409
405
408
4017
4018
301B
319B
304B
304A
5472
5488
302A302B
301A
318A
319A
319C
303B
303A
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 5
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Moulton Pkwy
Paseo de Valencia
Calle Aragon
Avenida
Sevilla
Avenida Carmel
Swartz Dr
Vi
a Igl
esia
Calle Cadiz
Ronda del Rossmoor
Calle de la Louisa
Calle de la Plata
Calle de la Magdalena
Via Castilla
H
e
a
lth
Center Dr
Calle Aragon
Via Est
ra
d
a
Via San Gabriel
Via Mariposa West
Via Mariposa East
Via Jacinto
Aveni
d
a
S
e
vil al
Avenida Castilla
Via Puerta
201
202
203
204
205
206
208
207
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 4
16 15
34 35
36 37
38 21 52
51 54
53 29
33A
201A
206A
31A
33B
202A
202B
201C
201B
217F
217G
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 6
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨73
UV133
El Toro Rd
Aliso Creek Rd
Calle Corta
Avenida Sosiega
Cozumel
Fulmar Ln
Cinnamon Teal
Sandpiper Ln
Hummingbird
Ln
Night
Heron Ln
Whippoorwill Ln
Waxwing Ln
Jaeger Ln
Canyon Hill Dr
Firec rest Ln
Artisan Dr
Trumpeter Ln
E n c
ni
i
t as
Ct
Carmel Ct
Goldfinch Ct
Coral Bill Ln
Condor Ln
Ave
nida Sosiega West
Woodswallow
Ln
San Nicholas Ct
Puffin St
San Bittern Ln
Royal Tern Ln
Willet Ln
PhoebeCt
La
Costa
Ct
Blue
Heron
Ln
Santa Rosa
Ct
Bells Vireo Ln
Sanderling Ln
San Tropez
Ct
Crestview
Starling Ln
Via Dicha
Skygate
Luz del Sol
Ki
n
g
E
i
d
er
L
n
Via Portora
Rayo del
Sol
C
h
ickadee Ln
Songbird
Ln
Via la Mesa
5531
5527
5523
Trash, Recycling, and Organics City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 7
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Aliso Creek Rd
Glenwood Dr
Westwing
Eastwing
Calle Corta
Canyon Wren
Ln
Argonaut
Solvang Ln
Fulmar Ln
Goleta St
Turn stone Ln
Capobella
Santa Barbara Dr
Brookline
Waxwing Ln
Play
a
C
i
r
Sora Ct
Calle Sonora Este
Ve
r
d
in Ln
Casmalia Dr
Diamond Gate
Eastw
i
n
g
Moorhen Ln
Surfbird Ln
Saddleridge
Oakleigh
Paradise Aly
Skylark Dr
Seagull Ln
Woodstork Ln
Egret Ln
Bay
Lau
rel
Larkspur Dr
Heatherwood
N
atom
a
Pl
Emerald
Te
r
B
ro
oktre e
Macaw
Crossbow
Swan Ln
Golf Dr
Old Mission Rd
Santa Ynez Dr
Sandbridge
Rincon Way
Coppercrest
Dove St
Blue Jay Dr
Ridgecrest
Mal
lard D
r
Summerland Cir
Alisal
C
t
Dunlin Ln
Via San Rafael
Spoonbill
Northwinds
Crestview
Anacapa Ln
Blackbird Ln
Pheasant
Ln
Rosy Finch Ln
San Marcos Ln
Ca
brillo Te
r
Solitaire Ln
Chicka
d
e
e
L
n
Tanglewood
Skygate
Raven Ln
Merlin Ave
404 409
405
406
407 408
408
4022
4021
4018
Trash, Recycling, and Organics City Boundary
Third Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - Third Mutual Page 8
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A

EXHIBIT E

NUMBER OF SIGNS AT EACH ENCLOSURE
ITEM 7.7 - Attachment A
UV133
Santa Vittoria Dr
Avenida Sosiega
Santa Maria Ave
San Remo Dr
Caminito Tiburon
Adamo
Bahia Blanca West
Avenida del Sol
Lipari
Avenida Despacio
Terni
Avenida Sosiega
Ovalo
Miembro
Barbera
M
a
r
s
a
l
a
Cabildo
Pa
seo
del Lago West
Cami
nit o Cruz
Caminito Valle
Jardin
Teramo
Padova
Duenas
Ca
m inito
Azucar
Belme
z
Moya
Caminito Vino
Pina
Calle Azul
Duverney
Bianco
Calzado
Elvira
Tero
Cantante
Brazo
Caminito Amor
Algarrobo
345
337
335
336
365
367
366
338
5507
5325
5324
5332
335C 335B 336C
335A
336B
336A 5318
City Boundary Enclosures with 1 Sign
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 1 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton
Pkwy
Ridge Route Dr
Mill Creek Dr
San Remo Dr
Santa Vittoria
Dr
Santa Maria Ave
Alcalde Dr
Adamo
Del Lago Dr
Willows Dr
Peral
t
a
D
r
C
r
e
mona
Gravino
Lipari
Ancona
Modina
Torino
Ver
o
n
a
Terni
Avenida Tesorero
Soresina
Trev
i
s
o
P
e
saro
Caminito
Partida
Taranto
Genova
Alta Vista
Lombardi
Barbera
Savona
Rimin i
Ve
nisia
Avenida Costanero
Via Vista
Messina
Palermo
V ia Serena North
Caminito Valle
Caminito Basi
l
i
o
Montova
Caminito Norte
Teramo
Fo
rmell
o
Napoli
Milano
Colonna
Caminito
Jua
nico
San Dona
Caminito Telmo
Caminito Tiburon
Caminito Laza
ro
Caminito M adera
Caminito Andreta
Cami
nito Sala
d
o
Caminito Marcial
367
366
368
369
370
371
302
303
304
316 317
315
314
313
309
312
311
310
308
307
305
306
378
317B
315A
314A
312A
311A
310A
308A
306A
306B
302A302B
301B
301A
313A
316A 309A
305B
305A
304B303B
5498 5507
317A
306C
307A
316B
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 2 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Rockfield Blvd
Ridge Route Dr
Avenida De La Carlota
Grayston Dr
Elrond Ln
Bridger Rd
Commerce Center Dr
S Pointe Dr
Gondor Dr
Gowdy Ave
Lake Center Dr
Downland Rd
Duryea Dr
Swartz Dr
Red Robin Way
Cavanaugh Rd
Sea Isle
V
si t
a
Way
Vista Grande Dr
Respit Dr
Buckland Ln
Mercury Rd
Via Ma
riposa West
Osprey St
Brookfield Cir
Seacliff
Surfsi
d
e
Oceanaire
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
Guinea St
White Dove Dr
Lido Ln
Carmel Dr
Casey Rd
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
McCoy Rd
Laulhere Pl
Birdrock Dr
Dune Mear Rd
Via Puerta
Alderglen Dr
Salt Water
Bay Mist
Beach View
Harbor Side
Parkhill
Rd
Swallow Ln
Sutton Dr
Devonshire Dr
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
212
213
209
211
210
208
213D
213A
212D
212C
212B
212A
226B
226A
222B 224A 224B
222A
202A 201C
201B
217F
217G
217H
217A
217B
215A
218A
220A
220B218B
218C
223A
214D
214A
214B
214C
216A
216B
216C
216D
216E
216F
216G
216H
216I
216J
216K
213C
213B
212F
212E
206A
206B
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 3 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
El Toro Rd
Via Carrizo
Calle Corta
Avenida Sosiega
Night Heron
Ln
B Blanca West
Punta Alta
San Amadeo
Calle Azul
Waxwing Ln
Ba
hia
Blanca West
Monte Hermoso
Cabildo
Tanager Ln
Via del Faro
Avenida
Sosieg
a
West
Bahia
B
lanca
Bahia Blanca
East
Via la Mesa
A
gl
a
r
robo
Vista d
el Ma
ndo South
Luz
del
Sol
Via
Dicha
Paseo del Lago West
Via
Portora
Partridge Ln
Rayo
del
Sol
347
348
349
350
351
343
343
342
352
353
353
344
344
346
345
340
334
340
341
339
339
340B
340
337
335
336
335
344
328
363
362
361
360
359
326
327
328
326
327
333
357
356
355
354
331
330
324
331
332
329
329
325
364
334
358
336
338
340
5488
3247
330B
330A
3492
3496
3494
3493
331A
331B
326A
327A
3275
327B326B
325B
325A
3332
3331
3327
335A
3437
3435
3434
3428
3427
3426 3398 3382
3380
3403
3416
3368
3414
3370
3360
3362
3350
3359
3357
3354
336B
5318
5490
336A
331C
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 4 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Moulton Pkwy
El Toro Rd
Calle Sonora
Via Carrizo
Ca
nyon
Wren Ln
Via
Iglesia
Nightingale D r
Via Campo Verde
Calle
Sonora E
ste
Waxwing Ln
Alta Vista
Crane St
Via Vista
Via Buena Vista
Seagull Ln
Bluebird Ln
Via Carrizo
Tricolored Ln
Surfbird Ln
Wigeon Ln
Golden Eagle Ct
Tanager Ln
Bob White Ln
Cardinal Ave
Cuervo Dr
Nutcrac k er Ln
C alle Pico
Via Sa
n
R
afael
Calle Sonora
Prairie Falcon
Calle Carmenita
Partridge Ln
San Amadeo
Egret Ln
329
329
324 323
322
373
375
377
376
321
374
370
371
372
320
319
318
303
302
301
304
378
401
402
403
406
404 409
405
408
4017
4018
302A302B
301B
301A
318A
319A
319B
319C
304B303B
304A
303A
5472
5488
City Boundary Enclosures with 1 Sign
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 5 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨5
El Toro Rd
Moulton Pkwy
Paseo de Valencia
Calle Aragon
Avenida
Sevilla
Avenida Carmel
Swartz Dr
Vi
a Igl
esia
Calle Cadiz
Ronda del Rossmoor
Calle de la Louisa
Calle de la Plata
Calle de la Magdalena
Via Castilla
H
e
a
lth
Center Dr
Calle Aragon
Via Est
ra
d
a
Via San Gabriel
Via Mariposa West
Via Mariposa East
Via Jacinto
Aveni
d
a
S
e
vil al
Avenida Castilla
Via Puerta
201
202
203
204
205
206
208
207
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 4
16 15
34 35
36 37
38 21 52
51 54
53 29
31A
33A
33B
202A
202B
201C
201A
201B
217F
217G
206A
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 6 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
§¨73
UV133
El Toro Rd
Aliso Creek Rd
Calle Corta
Avenida Sosiega
Cozumel
Fulmar Ln
Cinnamon Teal
Sandpiper Ln
Hummingbird
Ln
Night
Heron Ln
Whippoorwill Ln
Waxwing Ln
Jaeger Ln
Canyon Hill Dr
Firec rest Ln
Artisan Dr
Trumpeter Ln
E n c
ni
i
t as
Ct
Carmel Ct
Goldfinch Ct
Coral Bill Ln
Condor Ln
Ave
nida Sosiega West
Woodswallow
Ln
San Nicholas Ct
Puffin St
San Bittern Ln
Royal Tern Ln
Willet Ln
PhoebeCt
La
Costa
Ct
Blue
Heron
Ln
Santa Rosa
Ct
Bells Vireo Ln
Sanderling Ln
San Tropez
Ct
Crestview
Starling Ln
Via Dicha
Skygate
Luz del Sol
Ki
n
g
E
i
d
er
L
n
Via Portora
Rayo del
Sol
C
h
ickadee Ln
Songbird
Ln
Via la Mesa
5531
5527
5523
City Boundary Enclosures with 1 Sign
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 7 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
Aliso Creek Rd
Glenwood Dr
Westwing
Eastwing
Calle Corta
Canyon Wren
Ln
Argonaut
Solvang Ln
Fulmar Ln
Goleta St
Turn stone Ln
Capobella
Santa Barbara Dr
Brookline
Waxwing Ln
Play
a
C
i
r
Sora Ct
Calle Sonora Este
Ve
r
d
in Ln
Casmalia Dr
Diamond Gate
Eastw
i
n
g
Moorhen Ln
Surfbird Ln
Saddleridge
Oakleigh
Paradise Aly
Skylark Dr
Seagull Ln
Woodstork Ln
Egret Ln
Bay
Lau
rel
Larkspur Dr
Heatherwood
N
atom
a
Pl
Emerald
Te
r
B
ro
oktre e
Macaw
Crossbow
Swan Ln
Golf Dr
Old Mission Rd
Santa Ynez Dr
Sandbridge
Rincon Way
Coppercrest
Dove St
Blue Jay Dr
Ridgecrest
Mal
lard D
r
Summerland Cir
Alisal
C
t
Dunlin Ln
Via San Rafael
Spoonbill
Northwinds
Crestview
Anacapa Ln
Blackbird Ln
Pheasant
Ln
Rosy Finch Ln
San Marcos Ln
Ca
brillo Te
r
Solitaire Ln
Chicka
d
e
e
L
n
Tanglewood
Skygate
Raven Ln
Merlin Ave
404 409
405
406
407 408
408
4022
4021
4018
City Boundary Enclosures with 1 Sign
Third Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - Third Mutual Page 8 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment A
MOU – City/United Trash Enclosure Signage | 1 of 4

MEMORANDUM OF UNDERSTANDING

TO ALLOW FOR THE INSTALLATION OF INFORMATIONAL SIGNAGE ON TRASH ENCLOSURES ON UNITED LAGUNA WOODS MUTUAL PROPERTY (“MOU”)

1. AGREEMENT TO INSTALL INFORMATIONAL SIGNAGE. Effective on the date of execution below, the City of Laguna Woods, a California municipal corporation (“CITY”), agrees to facilitate the installation of informational signage on trash enclosures on United Laguna Woods Mutual (“UNITED”) property. Such informational signage shall consist only of the signage shown in Exhibit A to this MOU, installed in the manner described in Exhibit B, Exhibit C, Exhibit D, and Exhibit E to this MOU. The term of this MOU shall commence on the date of execution below and end at 11:59 p.m. on June 30, 2031. Such term may be extended upon written agreement of both parties to this MOU. Such term may be terminated early by either party for any reason with a minimum of sixty (60) days written notice to the other party. In the event THIRD terminates this MOU and elects to remove any informational signage installed pursuant to this MOU prior to June 30, 2031, THIRD shall reimburse CITY for any State of California funds it used to implement this MOU which CITY is required to return, as well as any required interest and penalties.

2. MAINTENANCE AND REPLACEMENT OF INFORMATIONAL SIGNAGE. Subject to the conditions and limitations set forth herein, effective on the date of execution below, CITY shall be responsible for maintaining and replacing the informational signage installed pursuant to this MOU. CITY shall maintain the informational signage in good condition, free of graffiti and other markings, excepting normal wear-and-tear as outdoor signs of a similar type may experience, including by replacing informational signage when necessary. CITY shall not be responsible for proactively inspecting the informational signage installed pursuant to this MOU and shall rely on UNITED for notifications of conditions and circumstances that may indicate a need for maintenance or replacement thereof. UNITED shall provide such notifications to CITY in a timely manner and in writing to addresses, electronic and/or physical, as CITY may designate, in writing, from time to time. UNITED may provide verbal notifications in addition to, but not in lieu of, written notifications. Upon receiving such written notifications from UNITED, CITY shall inspect the subject informational signage within five (5) CITY business days and commence maintenance or replacement actions that it deems necessary within five (5) CITY business days thereafter.

During the initial inspection or at any other time, CITY may remove without replacing informational signage that it determines to require maintenance or replacement until such maintenance or replacement is completed. CITY may elect to inspect the informational signage installed pursuant to this MOU apart from in response to receiving a written notification from UNITED and doing so shall not create any subsequent duty to do so.

3. OWNERSHIP OF INFORMATIONAL SIGNAGE. The informational signage installed pursuant to this MOU is and shall at all times remain property of CITY. Upon the expiration or termination of this MOU, the informational signage installed pursuant to this MOU shall automatically become the property of THIRD, in “as-is” condition, and CITY shall have no continuing obligations or liability related to such signage.

4. ACCESS RIGHTS. By executing this MOU, UNITED grants to CITY and its respective elected and appointed boards, officials, officers, agents, employees, contractors, and volunteers (“ENTRANTS”) a license to access its property at any time for the specific and limited purposes ITEM 7.7 - Attachment B
MOU – City/United Trash Enclosure Signage | 2 of 4
of implementing this MOU and conducting inspections required or requested by the California Department of Resources Recycling and Recovery (or successor agency) (“CALRECYCLE”) in connection with the use of State of California funds to implement this MOU which may include, but is not limited to, CALRECYCLE accompanying ENTRANTS for such inspections, provided however that ENTRANTS shall obtain and maintain all business passes as may be required by UNITED to enter its property, which shall be provided at no cost. Such license shall be effective through 11:59 p.m. on June 30, 2031 or for the same period of time for which this MOU is effective, whichever is longer.

5. LIMITATIONS. CITY’s obligations under this MOU shall be limited by agreements, laws, policies, and regulations which CITY is subject to or may become subject to during the term of this MOU. Nothing in this MOU shall be construed as requiring CITY to take any action contrary to or in excess of its obligations set forth in agreements, laws, policies, or regulations to which it is subject to or may become subject to, whether mandatorily or electively.

UNITED acknowledges that the informational signage installed pursuant to this MOU will require initial fabrication and installation, as well as maintenance and replacement from time to time. CITY makes no promise, representation, nor warranty of any kind to UNITED, nor to any party claiming by or through UNITED, nor to any third party whatsoever, that it will attain, keep, or maintain a specific time or period of display of the informational signage, and no duty, mandatory or otherwise, is created for CITY hereby.

UNITED acknowledges that the informational signage installed pursuant to this MOU is intended to serve identification and general awareness purposes only, and not any public health, safety, or welfare purpose nor any purpose related to legal or regulatory compliance. CITY makes no promise, representation, nor warranty of any kind to UNITED, nor to any party claiming by or through UNITED, nor to any third party whatsoever, that the informational signage will attain, achieve, or otherwise result in any specific level of compliance with applicable agreements, laws, policies, and regulations which UNITED is subject to or may become subject to during the term of this MOU including, without limitation, California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016), the Short-lived Climate Pollutants (SLCP): Organic Waste Reductions Regulations approved by the California Office of Administrative Law, and provisions of the Laguna Woods Municipal Code related to solid waste, as may change from time to time.

6. EXCUSABLE DELAYS. CITY shall not be liable for damages caused by delay in performance or failure to perform due to causes beyond the control of CITY. 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, unusually severe weather, and processing times related to applications made by ENTRANTS for business passes as may be required by UNITED to enter its property.

7. NOTICES. All notices required or permitted to be given under this MOU 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
ITEM 7.7 - Attachment B
MOU – City/United Trash Enclosure Signage | 3 of 4
24264 El Toro Road
Laguna Woods, CA 92637
To UNITED: United Laguna Woods Mutual
ATTN: President
24351 El Toro Road
Laguna Woods, CA 92637
Notice shall be deemed effective on the date personally delivered or, if mailed, three (3) days after deposit of the same in the custody of the United States Postal Service.

8. INDEMNIFICATION. CITY agrees to indemnify, protect, defend, and hold UNITED and their directors, officers, members, agents, employees, attorneys, volunteers, successors, and assigns (collectively, “UNITED INDEMNITEES”) harmless from and against any and all claims, losses, liabilities, actions, judgements, costs, and expenses (including reasonable attorneys’ fees and costs) that they may suffer or incur as a result of the actions of CITY or its respective elected and appointed boards, officials, officers, agents, employees, contractors, and volunteers (collectively, “CITY PARTIES”) related to the installation, maintenance, or replacement of informational signage specified herein, subject to the conditions and limitations set forth herein.

9. INSURANCE. CITY shall maintain in full force and effect during the term of this MOU, Commercial General Liability insurance with not less than $1,000,000 limit per occurrence with $2,000,000 aggregate and naming UNITED INDEMNITEES as additional insureds for the activities of CITY PARTIES. CITY’s Commercial General Liability insurance policy shall be issued by an insurance company reasonably acceptable to UNITED. In the event the issuing insurance company of CITY’s Commercial General Liability Insurance policy is unacceptable to UNITED, UNITED’s only recourse shall be to terminate this MOU. CITY’s Commercial General Liability Insurance policy must be written on an occurrence policy form in full force and effect regardless of when a claim is made by CITY.

CITY shall maintain in full force and effect during the term of this MOU, Workers’ Compensation insurance as required by the Labor Code of the State of California.

10. STATUS OF PARTIES. No agency, partnership, joint venture, or employment is created as a result of this MOU. The parties to this MOU do not have any authority of any kind to bind each other in any respect whatsoever.

11. ASSIGNMENT. UNITED shall not assign or transfer this MOU or any portion of this MOU without the prior written consent of CITY.

12. NO THIRD-PARTY BENEFICIARIES. This MOU, its provisions, and its covenants, are for the sole and exclusive benefit of CITY and UNITED. No other parties or entities are intended to be, nor shall be considered, beneficiaries of the performance by either CITY or UNITED of any of the obligations under this MOU.

13. BINDING EFFECT. This MOU shall be binding upon the heirs, executors, administrators, successors, and assigns of CITY and UNITED.

ITEM 7.7 - Attachment B
MOU – City/United Trash Enclosure Signage | 4 of 4

14. AUTHORITY TO EXECUTE. The person or persons executing this MOU on behalf of CITY and UNITED has reviewed the terms and conditions of this MOU and has had the opportunity to consult with legal counsel regarding them as CITY and UNITED has deemed appropriate.

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

15. ENTIRE AGREEMENT. This MOU 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 CITY and UNITED prior to the execution of this MOU. 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 MOU shall be valid and binding unless in writing duly executed by CITY and UNITED or their authorized representatives.

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

IN WITNESS WHEREOF, the parties hereto have caused this MOU to be executed the latter day and year dated below.

CITY OF LAGUNA WOODS:

Shari L. Horne, Mayor Date
THE ABOVE SIGNATURE SHALL BE NOTARIZED.

ATTACH ACKNOWLEDGEMENT FORM.

Approved by the City Council on: XX, 2025
Approved as to Form:

Alisha Patterson, City Attorney
UNITED LAGUNA WOODS MUTUAL:

Mickie Choi Hoe, President Date
THE ABOVE SIGNATURE SHALL BE NOTARIZED.

ATTACH ACKNOWLEDGEMENT FORM.

ITEM 7.7 - Attachment B

EXHIBIT A

SIGN SPECIFICATION AND DESIGN
ITEM 7.7 - Attachment B
Sign Specification
Material: Aluminum
Size: 5” x 7”
Other details:
• Digital print
• UV ink
• UV coating
• One 3/16” hole in each top corner of the sign
ITEM 7.7 - Attachment B
-�--------.........

Laguna Woods Village·
Enclosure
14 A
Funded By
CalRecycle�
DESIGN 1: ORGANICS RECYCLING AND NON-ORGANICS RECYCLING ITEM 7.7 - Attachment B
DESIGN 2: ORGANICS RECYCLING
ITEM 7.7 - Attachment B
DESIGN 3: NON-ORGANICS RECYCLING
ITEM 7.7 - Attachment B
DESIGN 4: NO RECYCLING
ITEM 7.7 - Attachment B

EXHIBIT B

SIGNAGE INSTALLATION SPECIFICATIONS
ITEM 7.7 - Attachment B
Standard Enclosure (houses two bins) and Double Enclosures (two standard enclosures) • One (1) sign shall be installed on the second block from the top of the enclosure on the side wall facing the street.
• For any enclosures with both side walls facing a street, one (1) sign shall be installed on each side wall (this will mostly occur at Double Enclosures). • Signs shall be fastened at the sign’s top two corner holes using 3/16” x 1 1/4” Hex Head Tapcon Concrete Screw Anchors (in white or silver) or TripleGrip #8 1-1/4” screws (Cobra 171R), or similar hardware. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

Unhoused Container(s)
• One (1) sign shall be installed on the carport exterior wall immediately behind the container(s) about 6’ from the ground to the top of the sign (refer to rendering). • For signs installed on wood, signs shall be fastened to the wood at the sign’s top two corner holes using TripleGrip #8 1-1/4” screws (Cobra 171R) and #8 flat washer. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use. • For signs installed on steel, signs shall be fastened by applying two three-inch lines of construction adhesive on the back of the sign.
• For signs installed on block, signs shall be fastened at the sign’s top two corner holes using 3/16” x 1 1/4” Hex Head Tapcon Concrete Screw Anchors (in white or silver) or TripleGrip #8 1- 1/4” screws (Cobra 171R), or similar hardware. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

ITEM 7.7 - Attachment B
Laundry Room 1 Enclosure (waste containers front the street) • One (1) sign shall be installed on the back wall facing the street, above the waste containers (refer to rendering).
• Signs shall be fastened at the sign’s top two corner holes using 3/16” x 1 1/4” Hex Head Tapcon Concrete Screw Anchors (in white or silver) or TripleGrip #8 1-1/4” screws (Cobra 171R), or similar hardware. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

ITEM 7.7 - Attachment B
Laundry Room 2 Enclosure (side wall adjacent to the street) • One (1) sign shall be installed on the second brick from the top of the enclosure on the side wall facing the street (refer to rendering).
• Signs shall be fastened at the sign’s top two corner holes using 3/16” x 1 1/4” Hex Head Tapcon Concrete Screw Anchors (in white or silver) or TripleGrip #8 1-1/4” screws (Cobra 171R), or similar hardware. Silicone shall be applied to holes to prevent water intrusion. Should the City determine different hardware to be more effective, the City shall receive approval from Village Management Services before use.

Other
• For any other enclosure types encountered, the City shall contact Village Management Services for direction.

ITEM 7.7 - Attachment B

EXHIBIT C

ENCLOSURE TYPES
ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Ridge Route Dr
Rockfield Blvd
Avenida De La Carlota
Commerce Center Dr
Alcalde Dr
Bridger Rd
Oceanaire
Gondor Dr
Gowdy Ave
Duryea Dr
Red Robin Way
Sea Isle
S
u
rfsid
e
Birdrock Dr
Peralta D
r
Avenu
e
Sevill
a
Via Mariposa West
Grayston Dr
Brookfield Cir
Seacliff
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
White Dove Dr
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
Dune Mear Rd
Alderglen Dr
Aveni
d
a
Sevill
a
Bay Mist
Beach View
Parkhill
Rd
Swallow Ln
Devonshire Dr
Cavanaugh Rd
Via Puerta
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
203
204
205
206
212
213
209
211
210
208
207
209C
213F
213E
208A
208B
204D 204A
205A
205B
207A
207D 207B
210D
210A
217D
207C
210B
209B
209D
204C 204B
205D205C
210C
211A
209E
209A
217C
217E
Standard Enclosures
Double Enclosures
Laundry Room #2 Enclosures
Other
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - United Mutual Page 1
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
El Toro Rd
Moulton Pkwy
P
a
s
e
o
d
e
Va
l
e
n
c
i
a
Calle Aragon
Avenida Carmel
Avenida Sevilla
Via Iglesia
Via Campo Verde
Via San Miguel
Via Jacinto
C
al el A
r
a
gon
Via San Pablo
Via San Gabriel
Via San Juan
Calle Cadiz
Avenida Castilla
Ave
n
i
da S
e
vil al
Calle Cortez
Via San
Rafael
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 50
4 5
49 16
15 14
6 34
29 17C
4B
16C
27A
26A
29C
15B
29D
204A
205B
28B 28A
15C
29F
29B
29A
41B
41A
43A
43B
42A
43D 43C
45A
45C
45B
47A
47B
48A
48B
49A
49B
50A
50C
50B
46A
46B
46D
46C
44A
44B
44C
2B
2C
2A
1A
1C
1B
18A
18B 18C
17B
17A
3B
3A
4D
4C
4A
5B
5A
6C
14B
14A
40C
37A
15A
30A
30B
32B
32A
34D
34C
16A16B
16D
34A
34B
27B 27C
25A
26B
20A
19A
29E
Standard Enclosures
Double Enclosures
Laundry Room #2 Enclosures
Unhoused Bin(s)
Other
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - United Mutual Page 2
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Calle Aragon
Avenida De La
Carlota
Rockfield Blvd
Los Alisos Blvd
Hon Ave
Ronda del Rossmoor
Calle de la Louisa
Christina Ct
Daleview Dr
Clarington Dr
Calle de la Plata
Calle de la Magdalena
Calle Aragon
H
e
a
lth
Center Dr
Jorie
Dr
Avenida Majorca
Bridger Rd
Via Estrada
Gemwood Dr
Penfield St
Julie Ave
Creekview Dr
Cresta Ct
Fordview
St
Larkwood Ln
Ansdell Cir
Silverbay Dr
Tw
Ank
ig St
erton Dr
Paige Cir
Georgia Sue
Highpine Rd
Branch Ave
Landisview Ave
Sara Ln
Weyburn Dr
Woodcreek Dr
Maryvine St
Stem Ave
Belgreen Pl
La Rosa Dr
Palmek Cir
Calle Cadiz
Kim Cir
Wood
s
tone St
Bark
S
t
31 32 33
34 35
36 37
38 21
22 23
39 40 24 58
52 51
54 53
55 56
57 38B
22C
21B
21C
52A
53C
39A
39D
16C
15B
39B
56B
35B35C
35A
36A
36B
56C
56A
56D
57A
24E
23A
23B 23C
22A
38C
38A
22B
21A
52B
52C
54A
54B
54C
55A
55C
55B 53A
53B
51A
51B
58B 58C
58A
14A
40C
40D
39C
37A
15A
34D
34C
34A
34B
Standard Enclosures
Double Enclosures
Unhoused Bin(s)
Other
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - United Mutual Page 3
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
Moulton Pkwy
Paseo de
Valen
c
a
i
Laguna Hills Dr
Glenwood Dr
Avenida Sevilla
Calle Aragon
Eastwind
B
r
iarglen
n
R onda Men d oza
el
Rob
l
e
Los Grandes
St
Aspen Creek Ln
Beckenham St
Ashland Dr
Stockport St
Kennington Dr
Meadowood
Clear Creek Ln
Via Falerno
Avenida Majorca
Oxbo w CreekLn
Via Alh ambra
Laurel Creek
Ln
El Ro
b
e
l
Cellini
Titian
Dry Creek Ln
Michelangelo
El Cerrito
El Rio
Giotto
el Rio
Ronda Sevilla
Da Vinci
Jasmine Creek Ln
Hidden Creek Ln
Indian Creek Ln
Via Los A ltos
Dahlia
Lynoak
Elm Creek Ln
Heather Hill Ln
Via
Mendoza
Deer Creek Ln
Via Iglesia
Marigold
El Reposa
Ind
a
i
n
Hill
Ln
Donatello
Via Estrada
Rocky Creek Ln
Misty
C
re
e
k
Ln
Medici
S
u
n
set
Pl
ace West
Clarington Dr
Windflowe
r
Parkwood
Spicewo
od
Sevilla
14 6
23 40 24
8 7
10 9
61 60
59 58
57 13
67 66
64 65 63
62 70
12 11
80 90 91
92 93
94 95
81 84
83 82
86 85
73 73
72 71
82 61B
13F
13A
13G
90A
80B
86B
81B
71B
63B
67A
92B
24C
56B
61C
61A
12E
95A
95D
82A
82C
84B
85B
73B
71A
65B
65C
66A
64A
9C
92A
60C
13I
12A
95C
11B
11A
62A
63A
9A
94A
63D
10C
24D 24A
60A
60B
59A
56C
56D
57A
59B
59C
57B
13D 13H
13C
13B
12C
12D
12B
13E
91A
91B
94B
95B 93A
82B
85C
84A
85A
73A 86A 83A
81A
80A
70A
70B
72B 72A
62B
63C
63E
65A
66B
66C 64B
9B
9D
10A
10B
24E
24B
58B 58C
58A
6C
6B
6A7C
7B
7A
14C
14B
8A
8B
40B 40A
40C
90B
72C
Standard Enclosures
Double Enclosures
Laundry Room #1 Enclosures
Laundry Room #2 Enclosures
Unhoused Bin(s)
Other
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Enclosure Types - United Mutual Page 4
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B

EXHIBIT D

ENCLOSURE SIGN TYPES
ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Ridge Route Dr
Rockfield Blvd
Avenida De La Carlota
Commerce Center Dr
Alcalde Dr
Bridger Rd
Oceanaire
Gondor Dr
Gowdy Ave
Duryea Dr
Red Robin Way
Sea Isle
S
u
rfsid
e
Birdrock Dr
Peralta D
r
Avenu
e
Sevill
a
Via Mariposa West
Grayston Dr
Brookfield Cir
Seacliff
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
White Dove Dr
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
Dune Mear Rd
Alderglen Dr
Aveni
d
a
Sevill
a
Bay Mist
Beach View
Parkhill
Rd
Swallow Ln
Devonshire Dr
Cavanaugh Rd
Via Puerta
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
203
204
205
206
212
213
209
211
210
208
207
204B 205C
207C
210D210C
210B
209A
213F
213E
209D
208B
204D204C 204A
205D 205A
205B
207A
207D 207B
210A
211A
209E
209C209B
217C
217D
208A
217E
Trash, Recycling, and Organics
Trash and Recycling Only
City Boundary
United Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - United Mutual Page 1
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
El Toro Rd
Moulton Pkwy
P
a
s
e
o
d
e
Va
l
e
n
c
i
a
Calle Aragon
Avenida Carmel
Avenida Sevilla
Via Iglesia
Via Campo Verde
Via San Miguel
Via Jacinto
C
al el A
r
a
gon
Via San Pablo
Via San Gabriel
Via San Juan
Calle Cadiz
Avenida Castilla
Ave
n
i
da S
e
vil al
Calle Cortez
Via San
Rafael
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 50
4 5
49 16
15 14
6 34
29 29B
29A
41B
43B
42A
46B
2C
28A
37A
15B
32B
32A
34C
16C
34A
27A
25A
26A
19A
29F
41A
43A
43D 43C
45A
45C
45B
47A
47B
48A
48B
49A
49B
50A
50C
50B
46A
46D
46C
44A
44B
44C
2B
2A
28B
1A
1C
1B
18A
18C
17C
17B
17A
3B
3A
4D
4B
4A
5B
5A
6C
14A
40C
15A
15C
30A
30B
34D
16A16B
16D
34B
27B 27C
26B
20A
204A
205B
18B
4C
14B
29E
29D
29C
Trash, Recycling, and Organics
Trash and Recycling Only
Trash and Organics Only
Recycling and Organics Only
Trash Only
Recycling Only
City Boundary
United Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - United Mutual Page 2
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Calle Aragon
Avenida De La
Carlota
Rockfield Blvd
Los Alisos Blvd
Hon Ave
Ronda del Rossmoor
Calle de la Louisa
Christina Ct
Daleview Dr
Clarington Dr
Calle de la Plata
Calle de la Magdalena
Calle Aragon
H
e
a
lth
Center Dr
Jorie
Dr
Avenida Majorca
Bridger Rd
Via Estrada
Gemwood Dr
Penfield St
Julie Ave
Creekview Dr
Cresta Ct
Fordview
St
Larkwood Ln
Ansdell Cir
Silverbay Dr
Tw
Ank
ig St
erton Dr
Paige Cir
Georgia Sue
Highpine Rd
Branch Ave
Landisview Ave
Sara Ln
Weyburn Dr
Woodcreek Dr
Maryvine St
Stem Ave
Belgreen Pl
La Rosa Dr
Palmek Cir
Calle Cadiz
Kim Cir
Wood
s
tone St
Bark
S
t
31 32 33
34 35
36 37
38 21
22 23
39 40 24 58
52 51
54 53
55 56
57 36B
23B
22A
38B
21B
52A
53C
58B
37A
15B
34C
16C
34A
35C
35A
36A
56C
56A
56D
57A
24E
23A
23C
38C
38A
22B
21A
21C
52B
52C
54A
54B
54C
55A
55C
55B 53A
53B
51A
51B
58C
58A
14A
40C
40D
39C
15A
34D
34B
56B
39D
22C
39A 39B
35B
Trash, Recycling, and Organics
Trash and Recycling Only
Trash and Organics Only
Trash Only
Recycling Only
Organics Only
City Boundary
United Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - United Mutual Page 3
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
Moulton Pkwy
Paseo de
Valen
c
a
i
Laguna Hills Dr
Glenwood Dr
Avenida Sevilla
Calle Aragon
Eastwind
B
r
iarglen
n
R onda Men d oza
el
Rob
l
e
Los Grandes
St
Aspen Creek Ln
Beckenham St
Ashland Dr
Stockport St
Kennington Dr
Meadowood
Clear Creek Ln
Via Falerno
Avenida Majorca
Oxbo w CreekLn
Via Alh ambra
Laurel Creek
Ln
El Ro
b
e
l
Cellini
Titian
Dry Creek Ln
Michelangelo
El Cerrito
El Rio
Giotto
el Rio
Ronda Sevilla
Da Vinci
Jasmine Creek Ln
Hidden Creek Ln
Indian Creek Ln
Via Los A ltos
Dahlia
Lynoak
Elm Creek Ln
Heather Hill Ln
Via
Mendoza
Deer Creek Ln
Via Iglesia
Marigold
El Reposa
Ind
a
i
n
Hill
Ln
Donatello
Via Estrada
Rocky Creek Ln
Misty
C
re
e
k
Ln
Medici
S
u
n
set
Pl
ace West
Clarington Dr
Windflowe
r
Parkwood
Spicewo
od
Sevilla
14 6
23 40 24
8 7
10 9
61 60
59 58
57 13
67 66
64 65 63
62 70
12 11
80 90 91
92 93
94 95
81 84
83 82
86 85
73 73
72 71
82 57B
13F
13I
12C
12A
13E
91B
95A
94A
93A
82A
82B
85C
84A
85A
73A 83A
81A
81B
11B
70A 71B
70B
72B
63A
63D
10C
58B
90B
92B
61C
61A
60C
60A
60B
59A
56C
56D
57A
59B
59C
61B
13A
13D 13H
13C
13B
12D
12E
12B
13G
91A
90A
80B
94B
95D
95B
95C
82C
84B
86B 85B
86A
73B
11A
80A
71A
72A
62A
62B
63B
63C
63E
65B
65A
65C
66A
66B
66C
67A
64A
64B
9C 9B 9A
9D
10A
10B
24E
24B
58C
58A
6C
6B
6A7C
7B
7A
14C
8A
8B
40B 40A
40C
24A
56B
92A
72C
24D
14B
24C
Trash, Recycling, and Organics
Trash and Recycling Only
Trash and Organics Only
Recycling Only City Boundary
United Mutual Area
Cul-de-sacs 0 300 600
Feet
Enclosure Sign Types - United Mutual Page 4
For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B

EXHIBIT E

NUMBER OF SIGNS AT EACH ENCLOSURE
ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Ridge Route Dr
Rockfield Blvd
Avenida De La Carlota
Commerce Center Dr
Alcalde Dr
Bridger Rd
Oceanaire
Gondor Dr
Gowdy Ave
Duryea Dr
Red Robin Way
Sea Isle
S
u
rfsid
e
Birdrock Dr
Peralta D
r
Avenu
e
Sevill
a
Via Mariposa West
Grayston Dr
Brookfield Cir
Seacliff
Via Mariposa East
Beach Comber
Blue Bird Dr
Eaglemont Ave
White Dove Dr
Seaview
Drift Wood
Salt Spray
Quail Way
Swan Dr
Dune Mear Rd
Alderglen Dr
Aveni
d
a
Sevill
a
Bay Mist
Beach View
Parkhill
Rd
Swallow Ln
Devonshire Dr
Cavanaugh Rd
Via Puerta
221
222 224
226
225
223
220
219
218
216
214
215
217
201
202
203
204
205
206
212
213
209
211
210
208
207
204D 204A
205D 205A
205B
207A
207D 207B
210D
210A
211A
209E
209C
209A
213F
213E
217C
217D
208A
208B
217E
204C 204B 205C
207C
210C
210B
209B
209D
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - United Mutual Page 1 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
El Toro Rd
Moulton Pkwy
P
a
s
e
o
d
e
Va
l
e
n
c
i
a
Calle Aragon
Avenida Carmel
Avenida Sevilla
Via Iglesia
Via Campo Verde
Via San Miguel
Via Jacinto
C
al el A
r
a
gon
Via San Pablo
Via San Gabriel
Via San Juan
Calle Cadiz
Avenida Castilla
Ave
n
i
da S
e
vil al
Calle Cortez
Via San
Rafael
27 25
19 26
28 41
2 1
20 18
17 44 45
43 42
30 31
32 33
3 46 47
48 50
4 5
49 16
15 14
6 34
29 29F
29C
29B
29A
41B
41A
43A
43B
42A
43D 43C
45C
45B
47A
47B
48A
48B
49A
49B
50A
50C
46A
46D
44A
44B
44C
2B
2C
2A 1C
1B
18A
18B 18C
17C
17B
17A
3B
3A
4D
4C
4B
4A
5B
5A
6C
14B
14A
40C
15A
15B
30A
30B
32B
32A
34D
34C
16A16B
16D
16C
34A
34B
27A 27B 27C
25A
26B
26A
20A
19A
204A
205B
29D
29E
45A
50B
46B
46C
28B 28A
1A
37A
15C
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - United Mutual Page 2 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
§¨5
El Toro Rd
Paseo de Valencia
Calle Aragon
Avenida De La
Carlota
Rockfield Blvd
Los Alisos Blvd
Hon Ave
Ronda del Rossmoor
Calle de la Louisa
Christina Ct
Daleview Dr
Clarington Dr
Calle de la Plata
Calle de la Magdalena
Calle Aragon
H
e
a
lth
Center Dr
Jorie
Dr
Avenida Majorca
Bridger Rd
Via Estrada
Gemwood Dr
Penfield St
Julie Ave
Creekview Dr
Cresta Ct
Fordview
St
Larkwood Ln
Ansdell Cir
Silverbay Dr
Tw
Ank
ig St
erton Dr
Paige Cir
Georgia Sue
Highpine Rd
Branch Ave
Landisview Ave
Sara Ln
Weyburn Dr
Woodcreek Dr
Maryvine St
Stem Ave
Belgreen Pl
La Rosa Dr
Palmek Cir
Calle Cadiz
Kim Cir
Wood
s
tone St
Bark
S
t
31 32 33
34 35
36 37
38 21
22 23
39 40 24 58
52 51
54 53
55 56
57 35C
35A
36A
36B
56C
56A
56D
57A
24E
23A
23B 23C
22A
38C
38A
38B
22B
22C
21A
21B
21C
52A
52B
52C
54A
54B
54C
55A
55C
55B 53A
53B
53C
51B
58C
58A
14A
40C
40D
39A
39C
39D
15A
15B
34D
34C
16C
34A
34B
39B
56B
35B
51A
58B
37A
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - United Mutual Page 3 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
Moulton Pkwy
Paseo de
Valen
c
a
i
Laguna Hills Dr
Glenwood Dr
Avenida Sevilla
Calle Aragon
Eastwind
B
r
iarglen
n
R onda Men d oza
el
Rob
l
e
Los Grandes
St
Aspen Creek Ln
Beckenham St
Ashland Dr
Stockport St
Kennington Dr
Meadowood
Clear Creek Ln
Via Falerno
Avenida Majorca
Oxbo w CreekLn
Via Alh ambra
Laurel Creek
Ln
El Ro
b
e
l
Cellini
Titian
Dry Creek Ln
Michelangelo
El Cerrito
El Rio
Giotto
el Rio
Ronda Sevilla
Da Vinci
Jasmine Creek Ln
Hidden Creek Ln
Indian Creek Ln
Via Los A ltos
Dahlia
Lynoak
Elm Creek Ln
Heather Hill Ln
Via
Mendoza
Deer Creek Ln
Via Iglesia
Marigold
El Reposa
Ind
a
i
n
Hill
Ln
Donatello
Via Estrada
Rocky Creek Ln
Misty
C
re
e
k
Ln
Medici
S
u
n
set
Pl
ace West
Clarington Dr
Windflowe
r
Parkwood
Spicewo
od
Sevilla
14 6
23 40 24
8 7
10 9
61 60
59 58
57 13
67 66
64 65 63
62 70
12 11
80 90 91
92 93
94 95
81 84
83 82
86 85
73 73
72 71
82 61C
61A
60C
60A
60B
59A
56C
56D
57A
59B
59C
61B
57B
13F
13I
13A
13D 13H
13C
12C
12D
12E
12A
12B
13E
13G
91A
91B
90A
95A
80B
95D
95B
95C
93A
82A
82B
82C
85C
84A
84B
86B 85B
85A
73A 86A 83A
73B
81A
81B
11B
11A
80A
70A 71B
70B
72B 72A
62A
62B
63A
63B
63E
65B
65A
65C
66A
66B
66C
67A
64A
9C
9A
9D
10A
10B
24E
24B
58C
58A
6C
6B
6A7C
7B
7A
14C
14B
8A
8B
40B 40A
40C
24C
56B
90B
92B
92A
72C
13B
94B
94A
71A
63C
63D
64B
9B
10C
24D
58B
24A
Enclosures with 1 Sign
Enclosures with 2 Signs
City Boundary
United Mutual Area
Cul-de-sacs
0 300 600
Feet
Number of Signs at Each Enclosure - United Mutual Page 4 For reference only; refer to CITY GIS database for specific locations.

ITEM 7.7 - Attachment B
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8.1 STATUS OF VACANCIES AND RECRUITMENT

AND RETENTION EFFORTS
This page is intentionally blank.

ITEM 8.1
CC  06-18-2025 RM ITEM 8.1 – AR Page 1 of 3
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 18, 2025 Regular Meeting
SUBJECT: Status of Vacancies and Retention and Recruitment Efforts Recommendation

1. Open public hearing.

AND

2. Receive staff report. As required by California Government Code Section 3502.3, staff will present the status of vacancies and recruitment and retention efforts. Staff will also identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.

AND

3. Receive public testimony.

AND

4. Close public hearing.

AND

5. Provide direction to the City Manager regarding vacancies and recruitment and retention efforts, as well as changes to policies, procedures, and recruitment activities to reduce obstacles in the hiring process.

ITEM 8.1
ITEM 8.1 – AR Page 2 of 3 CC  06-18-2025 RM
Background
California Assembly Bill 2561 (McKinnor, Chapter 409, Statutes of 2024) requires public agencies to present the status of vacancies and recruitment and retention efforts during a public hearing before the governing board at least once per fiscal year. In fiscal years when a budget will be adopted, the presentation must be made prior to the adoption of the final budget. During the public hearing, public agencies are required to identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.

California Assembly Bill 2561 is codified in California Government Code Section 3502.3 and became effective on January 1, 2025.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, on the matters required to be considered annually by California Government Code Section 3502.3. Following the public hearing, the City Council may choose to provide direction to the City Manager regarding vacancies and recruitment and retention efforts, as well as changes to policies, procedures, and recruitment activities to reduce obstacles in the hiring process.

The City currently has 10.25 full-time equivalent employee positions and only one vacancy (a limited part-time Receptionist). In the current fiscal year, all positions had been filled at all times until a resignation on June 6, 2025 created a vacancy.

The City anticipates being able to hire to fill the vacancy without obstacle.

The City’s participation in both the California Public Employees’ Retirement System (“CalPERS”) and Social Security1 is fairly unusual amongst California cities and creates situations where prospective full-time or part-time employees must consider whether contributing to two retirement systems makes personal financial sense. For example:
1 On January 19, 2000, the City Council authorized an employee referendum to determine whether to continue to participate in Social Security as the City had done since incorporating less than a year prior. At the time, the City Council also specified that there would be no classes of employee excluded from Social Security coverage if the referendum passed. The referendum was conducted amongst the City’s then-four to five full-time employees and passed. On June 14, 2000, the City Council approved an agreement to also participate in CalPERS.

ITEM 8.1
CC  06-18-2025 RM ITEM 8.1 – AR Page 3 of 3
• Are the higher than normal retirement deductions worth the commensurate reduction in “take home pay” (retirement deductions from paychecks are

6.2% higher than cities that only participate in CalPERS)? • Can they reasonably expect to work for the City or another organization that participates in Social Security for the minimum of 10 years required to be eligible to receive Social Security benefits (prospective employees who have worked for California cities for their entire career likely have never worked for an organization that participates in Social Security)? While the City’s participation in both CalPERS and Social Security can present an obstacle in the hiring process, federal law does not allow the City to withdraw from Social Security. Withdrawing from CalPERS would create an even more significant obstacle in the hiring process and come at great cost to the City.

Report Prepared With: Liz Torres, Administrative Services Director/City Treasurer This page is intentionally blank.

9.1 FIRE HAZARD SEVERITY ZONES
This page is intentionally blank.

ITEM 9.1
CC  06-18-2025 RM ITEM 9.1 – AR Page 1 of 4
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 18, 2025 Regular Meeting
SUBJECT: Fire Hazard Severity Zones
Recommendation
Approve second reading and adopt an ordinance – read by title with further reading waived – titled:

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LAGUNA WOODS, CALIFORNIA, AMENDING CHAPTER 10.13 OF

THE LAGUNA WOODS MUNICIPAL CODE PERTAINING TO FIRE
HAZARD SEVERITY ZONES; DESIGNATING THE MODERATE,

HIGH, AND VERY HIGH FIRE HAZARD SEVERITY ZONES IN ITS

JURISDICTION AS RECOMMENDED BY THE STATE FIRE

MARSHAL PURSUANT TO CALIFORNIA GOVERNMENT CODE
SECTION 51178; AND, DETERMINING AND CERTIFYING THAT THE

ORDINANCE IS EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT
Background
California Government Code Section 51178 et seq. requires the State Fire Marshal to identify areas in the state as moderate, high, and very high fire hazard severity zones (“FHSZs”) based on consistent statewide criteria and the severity of fire hazard that is expected to prevail in those areas. The State Fire Marshall is required to consider factors including, but not limited to, fuel loading, slope, fire weather, and areas where winds have been identified by the Office of the State Fire Marshal as a major cause of wildfire spread. The State Fire Marshal does not consider risk- ITEM 9.1
ITEM 9.1 – AR Page 2 of 4 CC  06-18-2025 RM
based factors such as fuel reduction projects, defensible space, or ignition-resistant building construction in identifying FHSZs.

The ordinance designating the City’s existing FHSZs was adopted in January 2012 and is codified in Laguna Woods Municipal Code Chapter 10.13 (Attachment B).

At the regular meeting on May 21, 2025, the City Council conducted a public hearing and voted unanimously to approve the introduction and first reading of the ordinance included with this agenda report as Attachment A.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, on a proposed ordinance that would amend Chapter 10.13 of the Laguna Woods Municipal Code pertaining to FHSZs and designate the moderate, high, and very high FHSZs in its jurisdiction as recommended by the State Fire Marshal pursuant to California Government Code Section 51178 (Attachment A). Staff recommends that the City Council adopt the proposed ordinance in order to help satisfy the City’s obligations under California Government Code Section 51179 et seq., which generally requires the City to designate FHSZs that are at least equal to those recommended by the State Fire Marshal. State law requires the City Council to take such action, by ordinance, within 120 days of receiving recommendations from the State Fire Marshal (the recommendations were received on March 24, 2025, resulting in a deadline of July 22, 2025).

Please note that the City did not create the FHSZs, is required by state law to adopt the FHSZs, and cannot make the FHSZs less restrictive.

A summary of the acreage and land uses located within the FHSZs that would be designated by the proposed ordinance is included as Attachment C.

A frequently asked questions document prepared by the California Department of Forestry and Fire Protection (“CAL FIRE”) is included as Attachment D.

FHSZs are used for several purposes including, but not limited to, designating areas where California’s defensible space standards (including the forthcoming Zone 0 regulations, which will apply to the very high FHSZ) and wildland urban interface building codes apply. Certain hazard disclosures are also required during property transactions in the high and very high FHSZs.

ITEM 9.1
CC  06-18-2025 RM ITEM 9.1 – AR Page 3 of 4
To comply with California Government Code Section 51178.5, the City made the recommendations from the State Fire Marshal available for public review and comment beginning on March 24, 2025. The recommendations have been available on the City’s website and at or from City Hall since that date. Staff also directly notified Village Management Services (“VMS”) staff and PMP Management staff and requested that they notify the Golden Rain Foundation of Laguna Woods Board of Directors (VMS), Third Laguna Hills Mutual Board of Directors (VMS), and Mutual No. 50 Board of Directors (PMP Management). Thereafter, a news story about the recommendations was posted to Laguna Woods Village’s website on March 27, 2025 and included in Laguna Woods Village’s “What’s Up in the Village” e-newsletter on March 28, 2025.

The City Manager met with VMS staff on March 31, 2025 to discuss the recommendations from the State Fire Marshal, requirements for properties within the FHSZs (e.g., California’s forthcoming Zone 0 regulations), and potential opportunities for the City to support compliance efforts.

If the recommended action is taken at today’s meeting, the ordinance would take effect in 30 calendar days and notices would be posted as required by California Government Code Section 51179(g).

Environmental Review
The City Council is asked to find that the proposed ordinance is not subject to the California Environmental Quality Act of 1970, Public Resources Code Section 21000, et. seq., as amended and implementing State CEQA Guidelines, Title 14, Chapter 3 of the California Code of Regulations (collectively “CEQA”) pursuant to sections 15060(c)(2) (the activities will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activities are not a project as defined in section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3. CEQA Guidelines Section 15378(b)(2) excludes “[c]ontinuing administrative. . . activities, such as . . . general policy and procedure making” and Section 15378(b)(5) excludes “[o]rganizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment” from its definition of “project.” The City Council is also asked to find that, even if the proposed ordinance were subject to CEQA, it would be exempt based on CEQA Guidelines Section 15061(b)(3) because it can be seen with certainty that there is no possibility that ITEM 9.1
ITEM 9.1 – AR Page 4 of 4 CC  06-18-2025 RM
the activity in question may have a significant effect on the environment.

Fiscal Impact
Sufficient funds to support this project are included in the City’s budget.

Documents Available for Review
Related documents – including the proposed ordinance; CAL FIRE’s Local Responsibility Area Fire Hazard Severity Zones As Identified by the State Fire Marshal map for the City of Laguna Woods, Orange County, dated March 24, 2025; and, the Laguna Woods Municipal Code – are available for public review at City Hall during normal working hours and on the City’s website at www.cityoflagunawoods.org/projects (select the “Fire Hazard Severity Zones” project webpage). CAL FIRE’s Local Responsibility Area Fire Hazard Severity Zones As Identified by the State Fire Marshal map for the City of Laguna Woods, Orange County, dated March 24, 2025, is also available at https://osfm.fire.ca.gov/.

Report Prepared With: Nadia Cook, Conservation Administrator Attachments: A – Proposed Ordinance
Exhibit A – Proposed Code Amendments
B – Existing Laguna Woods Municipal Code Chapter 10.13
C – Summary of the Acreage and Land Uses Within the FHSZs D – CAL FIRE’s Frequently Asked Questions
ITEM 9.1 – Attachment A
O 25-XX 1 XX-XX-2025
ORDINANCE NO. 25-XX

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LAGUNA WOODS, CALIFORNIA, AMENDING CHAPTER 10.13 OF

THE LAGUNA WOODS MUNICIPAL CODE PERTAINING TO FIRE
HAZARD SEVERITY ZONES; DESIGNATING THE MODERATE,

HIGH, AND VERY HIGH FIRE HAZARD SEVERITY ZONES IN ITS

JURISDICTION AS RECOMMENDED BY THE STATE FIRE

MARSHAL PURSUANT TO CALIFORNIA GOVERNMENT CODE
SECTION 51178; AND, DETERMINING AND CERTIFYING THAT THE

ORDINANCE IS EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT
WHEREAS, California Government Code Section 51179 requires the City to designate, by ordinance, moderate, high, and very high fire hazard severity zones in its jurisdiction within 120 days of receiving recommendations from the State Fire Marshal pursuant to California Government Code Section 51178; and WHEREAS, the City received the State Fire Marshal’s recommendations pursuant to California Government Code Section 51178 on March 24, 2025; and WHEREAS, within 30 days after receiving the State Fire Marshal’s recommendations, the City is required to make the information available for public review and comment in a format that is understandable and accessible to the general public, including, but not limited to, maps; and WHEREAS, the City made the State Fire Marshal’s recommendations available for public review and comment beginning on March 24, 2025, on the City’s website and at or from City Hall; and
WHEREAS, the information that was made available for public review and comment included, but was not limited to, the California Department of Forestry and Fire Protection’s Local Responsibility Area Fire Hazard Severity Zones As Identified by the State Fire Marshal map for the City of Laguna Woods, Orange County, dated March 24, 2025 (“map exhibit”); and
WHEREAS, public noticing for the aforementioned public hearing included publication in the Laguna Woods Globe on May 8, 2025; and WHEREAS, this Ordinance was made available to the public at and from ITEM 9.1 – Attachment A
O 25-XX 2 XX-XX-2025
City Hall, and on the City’s website, beginning on May 9, 2025; and WHEREAS, staff has recommended amending Chapter 10.13 of Title 10 (Buildings and Construction) of the Laguna Woods Municipal Code as set forth in this Ordinance (“Code Amendments”) in order to help satisfy the City’s obligations under California Government Code Section 51179 et seq.; and WHEREAS, the Code Amendments are consistent with California Government Code Section 51176, which provides that the purpose of Chapter 6.8 (Moderate, High, and Very High Fire Hazard Severity Zones) of Part 1 of Division 1 of Title 5 of the California Government Code “is to classify lands in the state in accordance with whether a very high fire hazard is present so that public officials are able to identify measures that will retard the rate of spread, and reduce the potential intensity, of uncontrolled fires that threaten to destroy resources, life, or property, and to require that those measures be taken”; and WHEREAS, on May 21, 2025, the City Council held a duly noticed public hearing on this Ordinance at which it considered all of the information, evidence, and testimony presented, both written and oral.

THE CITY COUNCIL OF THE CITY OF LAGUNA WOODS,
CALIFORNIA, DOES ORDAIN AS FOLLOWS:

SECTION 1. The City Council hereby finds and determines that (i) each of the recitals to this Ordinance are true and correct, and are adopted herein as findings; (ii) the Code Amendments comply with all applicable requirements of State law; (iii) the Code Amendments will not adversely affect the health, safety, or welfare of the residents within the community; (iv) the Code Amendments are in the public interest of the City of Laguna Woods; and, (v) the Code Amendments are consistent with the Laguna Woods General Plan and its various elements.

SECTION 2. After reviewing the entire project record, the City Council hereby determines and certifies that this Ordinance is not subject to the California Environmental Quality Act of 1970, Public Resources Code Section 21000, et. seq., as amended and implementing State CEQA Guidelines, Title 14, Chapter 3 of the California Code of Regulations (collectively “CEQA”) pursuant to sections 15060(c)(2) (the activities will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activities are not a project as defined in section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3. CEQA Guidelines Section 15378(b)(2) excludes ITEM 9.1 – Attachment A
O 25-XX 3 XX-XX-2025
“[c]ontinuing administrative. . . activities, such as . . . general policy and procedure making” and Section 15378(b)(5) excludes “[o]rganizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment” from its definition of “project.”
After reviewing the entire project record, the City Council also hereby determines and certifies that that, even if this Ordinance were subject to CEQA, it would be exempt based on CEQA Guideline section 15061(b)(3) because it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.

SECTION 3. Chapter 10.13 of Title 10 (Buildings and Construction) of the Laguna Woods Municipal Code is hereby amended to read as set forth in Exhibit A, attached to this Ordinance and incorporated herein by this reference.

SECTION 4. This Ordinance shall take effect and be in full force and operation thirty (30) calendar days after adoption.

SECTION 5. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase added by this Ordinance, or any part thereof, is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity of effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase thereof irrespective of the fact that any one or more subsections, subdivisions, paragraphs sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.

SECTION 6. The Mayor shall sign this Ordinance.

SECTION 7. The City Clerk shall certify to the passage of this Ordinance and shall cause this Ordinance to be published or posted as required by law.

SECTION 8. All of the above-referenced documents and information have been and are on file with the City Clerk of the City.
[SIGNATURES ON NEXT PAGE]
ITEM 9.1 – Attachment A
O 25-XX 4 XX-XX-2025
PASSED, APPROVED AND ADOPTED this XX day of XX 2025.
_____________________________________
SHARI L. HORNE, Mayor
ATTEST:
_____________________________________
YOLIE TRIPPY, CMC, City Clerk
APPROVED AS TO FORM:
_____________________________________
ALISHA PATTERSON, City Attorney

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 Ordinance No. 25-XX was duly introduced and placed upon its first reading at a regular meeting of the City Council on the XX day of XX 2025, and that thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the XX day of XX 2025 by the following vote to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_______________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 9.1 – Exhibit A to Attachment A
-1-

EXHIBIT A

CODE AMENDMENTS
Chapter 10.13 (“Fire Hazard Severity Zones”) of Title 10 (“Buildings and Construction”) of the Laguna Woods Municipal Code is repealed and replaced in its entirety to read as follows:

CHAPTER 10.13. - FIRE HAZARD SEVERITY ZONES
Sec. 10.13.010. - Fire hazard severity zones.
(a) Designation. The areas identified on the map exhibit in Section

10.13.010(b) shall be the City’s designated moderate, high, and very high fire hazard severity zones. The fire hazard severity zones are the same as identified by the State Fire Marshal in its map exhibit dated March 24, 2025. (b) Map exhibit.

ITEM 9.1 – Exhibit A to Attachment A
-2-
EXISTING ITEM 9.1 - Attachment B
EXISTING ITEM 9.1 - Attachment B
EXISTING ITEM 9.1 - Attachment B
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2025 Fire Hazard Severity Zone Map Summary
General Plan Land Use
Designation
Acreage Grand Total
Very High
Fire Hazard
Severity Zone
High
Fire Hazard
Severity Zone
Moderate
Fire Hazard
Severity Zone
Community Facilities 2.869 - 1.561 4.430
High Density Residential - - 3.531 3.531
Open Space 225.638 - - 225.638
Residential Community 232.367 75.333 58.955 366.655
N/A (Public Roads) 7.572 2.337 3.317 13.227
2025 Map Total 468.446
(247.193; 112%)

77.670
(-233.924; -75% )

67.364
(-25.209, -27%)
613.481
(-11.94; -2%)
2012 Map* Total 221.253 311.594 92.573 625.421
All numbers rounded
* “2012 Map” refers to the maps adopted by City of Laguna Woods Ordinance No. 12-02 1 5/16/25
ITEM 9.1 - Attachment C
2025 Fire Hazard Severity Zone Map Summary
General Plan Land Use
Designation
Structures Grand Total
Very High
Fire Hazard
Severity Zone
High
Fire Hazard
Severity Zone
Moderate
Fire Hazard
Severity Zone
All 545 includes:
1,315 manors*
42 carports*
Clubhouse 5
Clubhouse 6
Gatehouse 9
Gate 11 Emg. Gate
ETWD R-3
ETWD Gate 11 Lift
ETWD Oso Lift
--------------------------------
Woods End
229 includes:
711 manors*
28 carports*
Gatehouse 11
TBD includes:

TBD manors*
TBD carports*
The Towers
(311 residential
units)
Gatehouse 10
Gate 14 Emg. Gate
ETWD R-4
TBD
2 5/16/25
THIS SUMMARY REMAINS IN DRAFT FORM AND IS SUBJECT TO CHANGE.

Emg. = Emergency, ETWD = El Toro Water District, Lift = Lift Station, TBD = to be determined Multiple structures at a single address (e.g., a clubhouse with an outbuilding) are counted as one structure. * All manors and carports are within Third Laguna Hills Mutual. The 311 residential units in The Towers are listed separately.

ITEM 9.1 - Attachment C
ITEM 9.1 – Attachment D
ITEM 9.1
Attachment D
CAL FIRE’s Frequently Asked Questions
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CAL FIRE – December 18, 2024
2024 FAQ Page 1
• What is a “Fire Hazard Severity Zone,” or FHSZ?
o Answer: Public Resource Code 4202; The State Fire Marshal shall classify lands within state responsibility areas into fire hazard severity zones. Each zone shall embrace relatively homogeneous lands and shall be based on fuel loading, slope, fire weather, and other relevant factors present, including areas where winds have been identified by the department as a major cause of wildfire spread. Government Code 51178; The State Fire Marshal shall identify areas in the state as moderate, high, and very high fire hazard severity zones based on consistent statewide criteria and based on the severity of fire hazard that is expected to prevail in those areas. Moderate, high, and very high fire hazard severity zones shall be based on fuel loading, slope, fire weather, and other relevant factors including areas where winds have been identified by the Office of the State Fire Marshal as a major cause of wildfire spread.
• Why are fire hazard severity maps being updated?
o Answer: The hazard maps are being updated to more accurately reflect the zones in California that are susceptible to wildfire. The hazard mapping process will incorporate new science in local climate data and improved fire assessment modeling in determining hazard ratings.
• What do Fire Hazard Severity Zones measure?
o Answer: The Fire Hazard Severity Zone map evaluates “hazard,” not “risk”. The map is like flood zone maps, where lands are described in terms of the probability level of a particular area being inundated by floodwaters, and not specifically prescriptive of impacts. “Hazard” is based on the physical conditions that create a likelihood and expected fire behavior over a 30 to 50-year period without considering mitigation measures such as home hardening, recent wildfire, or fuel reduction efforts. “Risk” is the potential damage a fire can do to the area under existing conditions, accounting for any modifications such as fuel reduction projects, defensible space, and ignition resistant building construction.
• Where do Fire Hazard Severity Zones apply?
o Answer: Fire Hazard Severity Zones are found in areas where the state has financial responsibility for wildfire protection and prevention, called the State Responsibility Area.

More than 31 million acres are in this area. Under Senate Bill 63 (Stern, 2021) Government Code 51178 was amended to add the Moderate and High Fire Hazard Severity Zones with the Very High in local jurisdictions.
• What are the uses of Fire Hazard Severity Zones?
o Answer: The zones are used for several purposes including to designate areas where California’s defensible space standards and wildland urban interface building codes are FREQUENTLY ASKED QUESTIONS ABOUT:
2024 Fire Hazard Severity Zones
Fire Hazard Severity Zones Explained
CAL FIRE – December 18, 2024
2024 FAQ Page 2
required. They can be a factor in real estate disclosure, and local governments may consider them in their general plan.
• Is there an easy way to determine the Fire Hazard Severity Zone of my property? o Answer: You can search by address to find your current designation on the web at:
osfm.fire.ca.gov/FHSZ
• What are the key elements of the Fire Hazard Severity Zone model? o Answer: The fire hazard severity model for wildland fire has two key elements: probability of an area burning and expected fire behavior under extreme fuel and weather conditions.

The zones reflect areas that have similar burn probabilities and fire behavior characteristics. The factors considered in determining fire hazard within wildland areas are fire history, flame length, terrain, local weather, and potential fuel over a 50-year period.

Outside of wildlands, the model considers factors that might lead to buildings being threatened, including terrain, weather, urban vegetation cover, blowing embers, proximity to wildland, fire history, and fire hazard in nearby wildlands. FHSZs are not a structure loss model, as key information regarding structure ignition (such as roof type, etc.) is not included.
• How do the Fire Hazard Severity Zone Maps differ from California Public Utilities Commission (CPUC) High Fire Threat District Maps?
o Answer: The California Public Utilities Commission (CPUC) sponsored map, known as "CPUC High Fire Threat District Map” (HFTD), includes similar factors as those in the FHSZ maps, however the CPUC HFTD Map is designed specifically for identifying areas where there is an increased risk for utility associated wildfires. As such, the CPUC map includes fire hazards associated with historical powerline-caused wildfires, current fuel conditions, and scores areas based on where fires start, as opposed to where potential fires may cause impacts.
• Why is my property in a different zone than the adjacent area, which looks similar? o Answer: In non-wildland areas, zone edges occur based on distance to the wildland edge.

Because hazard in these areas is largely determined by incoming embers from adjacent wildland, urban areas that are similar in vegetation type and housing density may have a change in FHSZ class as the distance to the wildland edge increases. Areas immediately adjacent to wildland receive the same FHSZ score as that wildland where fire originates, and the model then produces lower scores as the distance to wildland edge increases.

In wildland areas, zone edges are a result of the way zones are delineated. Specifically, zones represent areas of similar slope and fuel potential. Zone boundaries divide zones based on geographic and vegetation features that align with fire hazard potential; although, at a local scale, it may appear that the immediate area is similar on both sides of the edge. The class value within a zone is based on the average hazard score across the whole zone, so areas that are in the same zone but not immediately adjacent to a local area can have an influence on the final zone classification.

Data Related Questions
• How are Fire Hazard Severity Zones determined?
o Answer: CAL FIRE used the best available science and data to develop, and field test a model that served as the basis of zone assignments. The model evaluated the probability of CAL FIRE – December 18, 2024
2024 FAQ Page 3
the area burning and potential fire behavior in the area. Many factors were included such as fire history, vegetation, flame length, blowing embers, proximity to wildland, terrain, and weather.
• What new data will be included in the new model, and how does this differ from the previous model?
o Answer: A 2 km grid of climate data covering the years 2003-2018 is being used in the update. The previous model used stock weather inputs across the state to calculate wildland fire intensity scores. The updated model will adjust fire intensity scores based on the most extreme fire weather at a given location, considering temperature, humidity, and wind speed. In addition, ember transport is being modeled based on local distributions of observed wind speed and direction values instead of using a generic buffer distance for urban areas adjacent to wildlands.
• What is the difference between the various Fire Hazard Severity Zones? o Answer: Classification of a wildland zone as Moderate, High or Very High fire hazard is based on the average hazard across the area included in the zone, which have a minimum size of 200 acres. In wildlands, hazard is a function of modeled flame length under the worst conditions and annual burn probability. Both these factors generally increase with increasing hazard level, but there may be instances where one value is Very High and the other is low, pushing the overall hazard into a more intermediate ranking. On average, both modeled flame length and burn probability increase by roughly 40-60% between hazard classes. Classification outside of wildland areas is based on the fire hazard of the adjacent wildland and the probability of flames and embers threatening buildings. • Why does the model place an emphasis on the spread of embers? o Answer: Embers spread wildfire because they can travel long distances in the wind and ignite vegetation, roofs, attics (by getting into vents), and decks.

State Regulated Area Questions
• When were the maps last updated?
o Answer: The Office of the State Fire Marshal began the regulatory process for the State Responsibility Area (SRA) in December 2022, the final maps were adopted on January 31, 2024, and became effective April 1, 2024.
• What is “State Responsibility Area," or SRA?
o Answer: SRA is a legal term defining the area where the state has financial responsibility for wildland fire protection and prevention. Incorporated cities and federal ownership are not included. Within the SRA, CAL FIRE is responsible for fire prevention and suppression.

There are more than 31 million acres in SRA, with an estimated 1.7 million people and 800,000 existing homes.
• How is state responsibility area determined?
o Answer: The Board of Forestry and Fire Protection (Board) classifies land as State Responsibility Area. The legal definition of SRA is found in the Public Resources Code Section 4125. The Board has developed detailed procedures to classify lands as State Responsibility Area. Lands are removed from SRA when they become incorporated by a city, change in ownership to the federal government, become more densely populated, or are converted to intensive agriculture that minimizes the risk of wildfire. While some lands are removed from SRA automatically, the Board typically reviews changes every five years.

CAL FIRE – December 18, 2024
2024 FAQ Page 4
• What Fire Hazard Severity Zones are in State Responsibility Area? o Answer: All of the State Responsibility Area is in a Fire Hazard Severity Zone. Lands are either ranked as Moderate, High or Very High Fire Hazard Severity Zones. • What are the wildland urban interface (WUI) building codes in State Responsibility Area? o Answer: The WUI building codes (California Building Code (CBC) Chapter 7A) reduce the risk of embers fanned by wind-blown wildfires from igniting buildings. The codes for roofing, siding, decking, windows, and vents apply throughout all state responsibility area regardless of the fire hazard severity ranking. Ember-resistant building materials can be found at: https://osfm.fire.ca.gov/divisions/fire-engineering-andinvestigations/buildingmaterials-listing/ • Is the GIS data for Fire Hazard Severity Zones available for download? o Answer: The data inputs used to develop the Fire Hazard Severity Zones are identified in the Initial Statement of Reasons (ISOR) Title 19 Development (ca.gov). CAL FIRE has developed an additional data package which consists of sequential modeling steps, including any data inputs that were not already publicly available and referenced in the ISOR. The data package encompasses 34 spatial datasets and 8 tables, provided in raster, polygon, and table format. These datasets are formatted for Esri ArcGIS software, except for four tables provided in Excel. Ten of the datasets are updated versions used to produce an edited SRA FHSZ map following the public comment period that ended April 4, 2023.

Upon formal adoption of the FHSZ map, the final SRA FHSZ geospatial data file will become available. The data package is available on the FHSZ website Fire Hazard Severity Zones (ca.gov) under the science and methods banner.
• Why do waterbodies have a Fire Hazard Severity Zone Classification? o Answer: All areas in State Responsibility Area, including water bodies, require a fire hazard severity zone designation. The 2007 FHSZ maps zoned all water as moderate by default. In the 2023 FHSZ model we added a buffer of FHSZ from the surrounding wildland into water bodies to account for potential threat of embers to buildings on docks and house boats, as well as variation in reservoir height that occurs with drought.

Local Regulated Area Questions
• What is “Local Responsibility Area”, or LRA?
o Answer: Local Responsibility Areas (LRA) are incorporated cities, urban regions, agriculture lands, and portions of the desert where the local government is responsible for wildfire protection. This is typically provided by city fire departments, fire protection districts, counties, and by CAL FIRE under contract.
• When did Fire Hazard Severity Zones start in Local Responsibility Area? o Answer: The “Bates Bill” (AB 337), Government Code Section 51175, was prompted by the devastating Oakland Hills Fire of 1991. This mid-1990s legislation calls for CAL FIRE to evaluate fire hazard severity in local responsibility area and to make a recommendation to the local jurisdiction where very high FHSZs exist. The Government Code then provides direction for the local jurisdiction to take appropriate action. • How are Fire Hazard Severity Zones determined in local responsibility areas? o Answer: CAL FIRE uses an extension of the state responsibility area Fire Hazard Severity CAL FIRE – December 18, 2024
2024 FAQ Page 5
Zone model as the basis for evaluating fire hazard in Local Responsibility Area. The Local Responsibility Area hazard rating reflects flame and ember intrusion from adjacent wildlands and from flammable vegetation in the urban area. • What are the requirements for landowners in FHSZs in local responsibility areas? o Answer: California’s WUI building codes (CBC Chapter 7A) apply to the design and construction of new buildings located in High and Very High FHSZs in Local Responsibility Areas. Local ordinances may require ignition resistant construction for remodel projects.

Check with your local building department to determine which ignition resistant building codes apply to your project. In addition, Government Code Section 51182 calls for defensible space clearance and other wildland fire safety practices for buildings. Owners are also required to make a natural hazard disclosure as part of a real estate transfer. For information regarding “home hardening” and defensible space clearance, visit www.ReadyForWildfire.org.
• Does the designation of Very High Fire Hazard Severity Zones in the Local Responsibility Area trigger the 100-foot clearance requirement?
o Answer: Yes, per Government Code 51182 unless a local government has passed a more stringent requirement, the 100-foot defensible space clearance applies. For information regarding “home hardening” and defensible space clearance, visit www.ReadyForWildfire.org.
• How does CAL FIRE assist Local Governments in Fire Hazard Severity Zones? o Answer: CAL FIRE’s Land Use Planning Program is a specialized unit that provides support to local governments by providing fire safety expertise on the State’s wildland urban interface building codes, wildfire safety codes, as well as helping in the development of the safety elements in general plans.
• What is the process for developing Fire Hazard Severity Zones in the Local Responsibility Area? o Answer: CAL FIRE uses the same modeling data that is used to map the State Responsibility Area. The map, along with a model ordinance, are then sent to the governing body for adoption.
• How are the new Fire Hazard Severity Zones impacting development? o Answer: Many of the changes expanding fire hazard severity zones in local responsibility areas (LRA) have been supported by the building industry. CAL FIRE works closely with the building industry when setting various building codes and defensible space requirements, so we are working together to not affect development itself but to make sure development matches the hazards of that area.
• When will the Local Responsibility Area Map be released? o Answer: The Local Responsibility Area Map Process will happen after the State Responsibility Area process has been completed, which is estimated to occur in the winter of 2025.
• Why haven’t Moderate and High Fire Hazard Severity Zone classes been classified before in the Local Responsibility Area?
o Answer: New legislation, Senate Bill 63 (Stern, 2021), now requires the adoption of all three Fire Hazard Severity Zone classes in the Local Responsibility Area. Previously only Very High Fire Hazard Severity Zones were required for adoption in Local Responsibility Areas.

CAL FIRE – December 18, 2024
2024 FAQ Page 6
Insurance Related Questions
• Will the new Fire Hazard Severity Zones affect my ability to get or maintain insurance? o Answer: Insurance companies use risk models, which differ from hazard models, because they consider the susceptibility of a structure to damage from fire and other short-term factors that are not included in hazard modeling. It is unlikely that insurance risk models specifically call out CAL FIRE Fire Hazard Severity Zones as a factor, but much of the same data that is used in the fire hazard severity zone model are likely included in the insurance companies’ risk models. However, insurance risk models incorporate many additional factors and factors that change more frequently than those that CAL FIRE includes in its hazard mapping, which is built to remain steady for the next 10+ years.

Resources, Additional Information, and Contact Information • To find the current FHSZ designation for a property, visit FHSZ Map Viewer (ca.gov). • Helpful links:
o FHSZ Website:
▪ osfm.fire.ca.gov/FHSZ
o FHSZ Map Viewer:
▪ FHSZ Map Viewer (ca.gov)
• Contacts for FHSZ for Public Questions:
o (916) 633-7655
o [email protected]

9.2 FISCAL YEARS 2025-27 BUDGET AND WORK
PLAN & FISCAL YEARS 2025-36 CAPITAL

IMPROVEMENT PROGRAM
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ITEM 9.2
CC  06-18-2025 RM ITEM 9.2 – AR Page 1 of 4
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 18, 2025 Regular Meeting
SUBJECT: Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025- 36 Capital Improvement Program
Recommendation

1. Provide direction to the City Manager on the development of the Fiscal Years 2025-27 Budget and Work Plan.

AND

2. Provide direction to the City Manager on the development of the Fiscal Years 2025-36 Capital Improvement Program
Background
On March 19, 2025, the City Council heard a presentation on preliminary drafts of chapters 1.0 (City Background), 2.0 (City Organization), and 3.0 (City Budget Practices) of the Fiscal Years 2025-27 Budget and Work Plan. Councilmembers expressed consensus support for the authorized employee positions and staffing plans described in Chapter 2.0, including the “in-sourcing” of building and code enforcement functions.

On April 16, 2025, the City Council heard a presentation on law enforcement contract costs and a preliminary draft of Chapter 8.0 (City Capital Projects).

On May 21, 2025, the City Council heard a presentation on a preliminary draft of Chapter 7.0 (City Work Plan).

ITEM 9.2
ITEM 9.2 – AR Page 2 of 4 CC  06-18-2025 RM
On May 28, 2025, the City Council heard a presentation on a preliminary draft of Chapter 5.0 (City Budget Detail, General and Capital Funds).

Discussion
Today’s meeting is one of several opportunities for the City Council to receive public input and provide direction to staff on the development of the Fiscal Years 2025-27 Budget and Work Plan (July 1, 2025 through June 30, 2027) & Fiscal Years 2025-36 Capital Improvement Program (July 1, 2025 through June 30, 2036).

First drafts of chapters 4.0 (City Budget Detail, All Funds Summaries) and 6.0 (City Budget Detail, Special Revenue Funds), as well as revised drafts of chapters

1.0-3.0, 5.0, and 7.0-8.0, are included as attachments A through H. Staff plans to discuss the drafts and other budgetary matters at today’s meeting.

The following is a summary of notable changes staff has made to chapters 1.0-3.0,

5.0, and 7.0-8.0 since they were first presented to the City Council:
• Chapter 1.0, City Background
o Updated the name of the Senior Mobility Program transportation services provider, based on the City Council’s approval of an assignment agreement on May 21, 2025
o Updated population information from the California Department of Finance, based on estimates released in May 2025
• Chapter 2.0, City Organization
o Reclassified the full-time “Conservation Administrator” position to a full-time “Management Analyst Series” position. The Conservation Administrator position is expected to be vacated with the promotion of the existing incumbent to the Planning & Environmental Services Director position effective July 1, 2025.
o Reclassified the full-time “Development Manager” position to a fulltime “Senior Planner” position. The proposed title change would better reflect actual duties following the “in-sourcing” of building and code enforcement functions effective July 1, 2025.
• Chapter 3.0, City Budget Practices
o Added meeting and document release information regarding the Fiscal Years 2025-27 Budget and Work Plan development process
ITEM 9.2
CC  06-18-2025 RM ITEM 9.2 – AR Page 3 of 4
o Added assigned reserves funding levels for fiscal years 2025-26 and 2026-27
o Added the Gann Limit calculation for Fiscal Year 2025-26 • Chapter 5.0, City Budget Detail, General and Capital Funds o Fiscal Year 2024-25 General Fund operating contributions to the Senior Mobility Fund budget and projection – Increased both to reflect actual and proposed transfers, including Item 7.3 on today’s agenda o Fiscal Year 2024-25 Capital Projects Fund intergovernmental revenue projection – Increased by $110,930 to account for the reimbursement received from the City of Laguna Hills for the “Ridge Route Drive Drainage Repair Project”
o Fiscal Year 2025-26 Capital Projects Fund intergovernmental revenue budget – Increased by $85,000 to account for the anticipated reimbursement from the City of Laguna Hills for the “Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)”
o Added charts on page 5.0-34 depicting historical law enforcement contract costs as a percentage of General Fund operating budgets for fiscal years 2023-24 through 2025-26 (this information was requested by Councilmember Moore at the meeting on May 28, 2025)
o Added text summarizing the Capital Project Fund’s intergovernmental revenue
• Chapter 7.0, City Work Plan
o Modified text to provide flexibility regarding the timing of the City’s application for inclusion on the California State Board of Forestry and Fire Protection’s Fire Risk Reduction Community List (staff discussed the challenges posed by the earlier than anticipated October 1, 2025 application deadline at the meeting on May 28, 2025)
• Chapter 8.0, City Capital Projects
o Modified text to reflect that staff no longer expects it to be necessary to carryover State of California Grants Fund appropriations for the “Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)” to Fiscal Year 2025-26 o Increased appropriations for the “City Hall Refurbishment and Safety Project: Phase 5” from $1,300,000 to $1,600,000 (staff discussed this increase at the meeting on May 28, 2025)
ITEM 9.2
ITEM 9.2 – AR Page 4 of 4 CC  06-18-2025 RM
o Added a preliminary cost estimate for the “Bus Stop Relocation Project – Eastbound El Toro Road past Moulton Parkway”
o Added the Fiscal Years 2025-36 Capital Improvement Program Funding Plan table beginning on page 8.0-69
Report Prepared With: Liz Torres, Administrative Services Director/City Treasurer Attachments: A – Draft Chapter 1.0 (City Background)
B – Draft Chapter 2.0 (City Organization)
C – Draft Chapter 3.0 (City Budget Practices)
D – Draft Chapter 4.0 (City Budget Detail, All Funds Summaries) E – Draft Chapter 5.0 (City Budget Detail, General and Capital Funds) F – Draft Chapter 6.0 (City Budget Detail, Special Revenue Funds) G – Draft Chapter 7.0 (City Work Plan)
H – Draft Chapter 8.0 (City Capital Projects)
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 26th anniversary in 2025.

PHYSICAL SETTING
The City of Laguna Woods is located just over one mile from Laguna Canyon and approximately five miles from the Pacific Ocean. It is bordered by the cities of Aliso Viejo, Laguna Beach, and Laguna Hills, as well as the Laguna DRAFT ITEM 9.2 - Attachment A
PAGE 1.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Coast Wilderness Park and other protected open space areas. [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 a City Manager who serves as the City’s chief executive officer and a City Attorney who serves 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. [Elected Officials (City Council)]
Cynthia Conners – current term ends in 2028
Shari L. Horne – current term ends in 2028
DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 1.0-3 Pearl Lee – current term ends in 2028
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
Assistant City Attorney Shawna McKee
The City has 18.25 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 CliftonLarsonAllen LLP
Building Plan Review Services Bureau Veritas North America Civil Engineering Services NV5
Hazardous Waste Handling Services WM Curbside
Landscape Maintenance Services
BrightView Landscape Services
Law Enforcement Services Orange County Sheriff’s Department Legal Services (City Attorney) Rutan & Tucker, LLP
Senior Mobility Program Transportation Services
OCY Management, LLC
DRAFT ITEM 9.2 - Attachment A
PAGE 1.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 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)
School District Capistrano Unified School District
Saddleback Valley Unified School District
South Orange County Community College District
Transportation Orange County Transportation Authority
DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 1.0-5 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 8,374 square feet over two stories.

Public Library Building
24266 El Toro Road, Laguna Woods, CA 92637
The Public Library Building opened on January 27, 2024. The 1,734 square foot building (1,161 square feet of interior space and an adjoining 573 square foot outdoor activity room) is leased to the County of Orange for use as the Laguna Woods branch of OC Public Libraries.
[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 DRAFT ITEM 9.2 - Attachment A
PAGE 1.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 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 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 that offer an assortment of apartment, assisted living, condominium, and cooperative housing.

The 2020 U.S. Census estimated that 72.5% of dwelling units in Laguna Woods DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 1.0-7 were owner-occupied and 27.5% were renter-occupied.
[Residential Communities]
Residential Community Housing Type Dwelling Units
Ivy Park of Wellington Assisted Living 184
Ivy Park at Laguna Woods Assisted Living 192
Laguna Woods Village
Condominium
(Third Laguna Hills Mutual)
(Laguna Woods Mutual No. 50)
Cooperative
(United Laguna Woods Mutual)
12,736*
San Sebastian Apartment 134
Whispering Fountains Apartment 140
TOTAL 13,386
* 6,102 units in Third Laguna Hills Mutual, 6,323 units in United Laguna Woods Mutual, and 311 units in Laguna Woods Mutual No. 50.

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 home to the following five 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) • PS Business Park (south of Ridge Route Drive, east of Moulton Parkway • Valencia Center (south of El Toro Road, west of Paseo de Valencia) DRAFT ITEM 9.2 - Attachment A
PAGE 1.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Willow Tree Center (south of El Toro Road, east of Moulton Parkway) A 138-room hotel (Ayres Hotel) is located 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 larger population 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 17,183 as of January 1, 2025, a reduction of approximately 0.5% from the January 1, 2024 estimate of 17,2621. Based on the January 1, 2025 estimate, Laguna Woods is the 315th most populous of 483 cities statewide (168 cities – or, 34.8% of all cities in California – have smaller populations).

OTHER LOCAL DEMOGRAPHICS
The 2020 U.S. Census estimated Laguna Woods’ median age at 74.9 years as of April 1, 2020, a decrease of 2.1 years from the 2010 U.S. Census estimate of

77.0 years as of April 1, 2010.

The 2020 U.S. Census estimated that approximately 91% of Laguna Woods residents were 60 years or over, an increase of 2.5% from the 2010 Census estimate of 88.5%. The largest growing segment of residents was aged 70 to 79 years, increasing by 9.6%, from 26.6% in 2010 to 36.2% in 2020. [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, 2024 and 2025. Sacramento, California, May 2024.

DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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
DRAFT
85 years and over
ITEM 9.2 - Attachment A
PAGE 1.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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
DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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
DRAFT ITEM 9.2 - Attachment A
PAGE 1.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Sex]
Description 2010 U.S. Census 2020 U.S. Census
Male 35.5% 37.7%
Female 64.5% 62.3%

CONGRESSIONAL DISTRICTS
Most 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.

DRAFT ITEM 9.2 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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
DRAFT
Office
ITEM 9.2 - Attachment B
PAGE 2.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 Conners – current term ends in 2028
Shari L. Horne – current term ends in 2028
Pearl Lee – current term ends in 2028
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 a City Manager who serves as the City’s chief executive officer and a City Attorney who serves 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
Shawna McKee, Assistant 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.

DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 official business and is responsible for preparing, reviewing, and approving the form of ordinances, 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 18.25 full-time equivalent (“FTE”) employee positions, which is an increase of 8.00 FTE employee positions as compared to the fiscal year immediately preceding this budget and work plan (Fiscal Year 2024-25). The increase is attributable to the “in-sourcing” of building and code enforcement functions that were formerly performed by consultants (one Building Official, three Building Inspectors, two Permit Technicians, and one Code Enforcement Officer) and the addition of a new Planning & Environmental Services Director position to manage and provide oversight for those and other functions.

Over the 12 years spanning fiscal years 2015-16 through 2026-27, the average number of authorized employee positions is projected to be 10.84 FTE. [Authorized City Employee Positions – Citywide (Table)] Position Number Authorized by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
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 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 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)

1.00 (B)

1.00 (B)
Assistant City Manager 1.00 - - - - - - - - - - -
Assistant to the City
Manager - - - - - - - - 0.54(J) 1.00 1.00 1.00
Building Inspector - - - - - - - - - - 3.00 3.00
Building Official - - - - - - - - - - 1.00 1.00
DRAFT ITEM 9.2 - Attachment B
PAGE 2.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Position Number Authorized by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Code Enforcement Officer - - - - - - - - - - 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) (D) (D)
Deputy City Clerk/
City Clerk (B)
(“City Clerk Series”)
- - - 0.53
(D) 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Development Administrator - - - - - - - - 0.46
(K) - - -
Development Manager - - - - - - - - 0.54
(K) 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 0.46(J) - 1.00 1.00 Management Assistant 0.56
(E) - - - - - - - - - - -
Permit Technician - - - - - - - - - - 2.00 2.00
Planning & Environmental
Services Director - - - - - - - - - - 1.00 1.00
Public Works Administrator - - - - - - - - 1.00 1.00 1.00 1.00 Senior Accountant 1.00 1.00 1.00 (A) (A) (A) (A) (A) (A) (A) (A) (A) Senior Planner - - - - - - - - - - 1.00 1.00
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 17.00 17.00 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)

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 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 18.25 18.25 Year-over-year change 0.40 (0.45) - 1.54 (0.76) 0.06 0.96 - - 8.00 - (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 (0.53 FTE), resulting in a net FTE of 1.00.

DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 2.0-5 (E) A Management Assistant 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. (J) A Management Analyst/Senior Management Analyst position was authorized from July 1, 2023-December 15, 2023 (0.46 FTE), and an Assistant to the City Manager position was authorized beginning on December 15, 2023 (0.54 FTE), resulting in a net FTE of 1.00. (K) A Development Administrator position was authorized from July 1, 2023-December 15, 2023 (0.46 FTE), and a Development Manager position was authorized beginning on December 15, 2023 (0.54 FTE), resulting in a net FTE of 1.00. [Authorized City Employee Positions – Citywide (Graph)] [Authorized City Employee Positions, Fiscal Years 2025-27 – Departmental] City Manager’s Office
2 FTE
City Clerk’s Office

2.25 FTE
Engineering & Infrastructure Services
Department
1 FTE
Administrative Services
Department
3 FTE
Planning & Environmental Services
Department
10 FTE
0 5
10 15
20 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
Fiscal
Year
2025-26
Fiscal
Year
2026-27
Full-time Employees (FTE)
DRAFT
Limited Part-time Employees (FTE)
ITEM 9.2 - Attachment B
PAGE 2.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

REPORTING RELATIONSHIPS
[Organizational Chart – Reporting Relationships]
City Council Administrative Services Department
City Manager’s Office Engineering & Infrastructure Services Department City Attorney’s Office Planning & Environmental Services Department City Clerk’s Office
City Council
(elected
officials)
City Manager
Administrative
Services
Director/City
Treasurer
Accountant
Series
Accounting
Clerk
City Clerk
Series
Receptionists
(four positions;

1.25 FTE)
Planning &
Environmental
Services
Director
Building
Official
Building
Inspectors
(three
positions;

3.00 FTE)
Permit
Technicians
(two positions;
2 FTE)
Management
Analyst Series
Senior
Planner
Code
Enforcement
Officer
Public Works
Administrator
Assistant to the
City Manager
City Attorney
(contract
position)
Assistant City
Attorney
(contract
position)
DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 2.0-7 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 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.

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 by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
Full-time Employees [full-time equivalents (FTE)]
Assistant to the City
Manager - - - - - - - - 0.54(D) 1.00 1.00 1.00
City Manager 1.00 1.00 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)

0.46 (D) - - -
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 2.00 2.00 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 2.00 2.00 Year-over-year change (0.61) - - - (0.22) 0.06 0.71 - - - - DRAFT ITEM 9.2 - Attachment B
PAGE 2.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN (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).
(D) A Management Analyst/Senior Management Analyst position was authorized from July 1, 2023-December 15, 2023 (0.46 FTE), and an Assistant to the City Manager position was authorized beginning on December 15, 2023 (0.54 FTE), resulting in a net FTE of 1.00.

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 legislative and recordkeeping functions, including the Political Reform Act, 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.

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 by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
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 1.00 1.00 DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 2.0-9 Position Number Authorized by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
Total FTE – full-time positions - - - - 2.00 2.00 2.00 1.00 1.00 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)

1.25 (D)

1.25 (D)
Total FTE – part-time positions - - - - - - - 1.25 1.25 1.25 1.25 1.25 Total FTE – all positions - - - - 2.00 2.00 2.00 2.25 2.25 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.

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 Council policy.

The City Treasurer serves as the Chief Financial Officer of the Laguna Woods Civic Support Fund.

DRAFT ITEM 9.2 - Attachment B
PAGE 2.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Authorized City Employee Positions – Administrative Services Department] Position Number Authorized by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
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 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 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 (B) (B) (B) - - - - - Administrative Services
Director/City Treasurer 1.00 1.00 1.00 1.00 1.00 (C)

1.00 (C)

1.00 (C)

1.00 (C)

1.00 (C)

1.00 (C)

1.00 (C)

1.00 (C)
Deputy City Clerk 1.00 1.00 1.00 0.47
(D) - - - - - - - -
Deputy City Clerk/
City Clerk (B)
(“City Clerk Series”)
- - - 0.53
(D) (B) (B) (B) (B) (B) (B) (B) (B)
Senior Accountant 1.00 1.00 1.00 (A) (A) (A) (A) (A) (A) (A) (A) (A) 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 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 3.00 3.00 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 (0.53 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.

Personnel allocated to the Administrative Services Department are included in the Administrative Services Department section of this budget.

ENGINEERING & INFRASTRUCTURE SERVICES DEPARTMENT
Christopher Macon, City Manager
DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 2.0-11 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 three public parks, the Engineering & Infrastructure Services Department’s purview includes public streets, sidewalks, traffic signals, streetlights, transit shelters, drainage systems, and landscaping.
[Authorized City Employee Positions –
Engineering & Infrastructure Services Department]
Position Number Authorized by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
Full-time Employees [full-time equivalents (FTE)]
Assistant City Manager 0.25 - - - - - - - - - - -
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)

0.44 (A) 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - -
Public Works Administrator - - - - - - - - 1.00 1.00 1.00 1.00 Total FTE – full-time positions 0.69 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Limited Part-time Employees [full-time equivalents (FTE)] - - - - - - - - - - - - -
Total FTE – part-time positions - - - - - - - - - - - - Total FTE – all positions 0.69 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Year-over-year change 0.31 - - - - - - - - - -
(A) A Management Analyst/Senior Management Analyst position was authorized beginning on January 20, 2016 (0.44 FTE).

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
Vacant, Planning & Environmental Services Director
The Planning & Environmental Services Department is responsible for functions related to private construction and the built environment, including planning, DRAFT ITEM 9.2 - Attachment B
PAGE 2.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 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 by Fiscal Year
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
2020
-21
2021
-22
2022
-23
2023
-24
2024
-25
2025
-26
2026
-27
Full-time Employees [full-time equivalents (FTE)]
Assistant City Manager 0.75 - - - - - - - - - - -
Building Inspector - - - - - - - - - - 3.00 3.00
Building Official - - - - - - - - - - 1.00 1.00
Code Enforcement Officer - - - - - - - - - - 1.00 1.00
Conservation Administrator - - - - - - - - 1.00 1.00 - - Development Administrator - - - - - - - - 0.46
(A) - - -
Development Manager - - - - - - - - 0.54
(A) 1.00 - -
Management Analyst/
Senior Management Analyst
(“Management Analyst Series”)
- 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - 1.00 1.00
Permit Technician - - - - - - - - - - 2.00 2.00
Planning & Environmental
Services Director - - - - - - - - - - 1.00 1.00
Senior Planner - - - - - - - - - - 1.00 1.00
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 10.00 10.00 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 10.00 10.00 Year-over-year change 1.25 - - - - - - - - 8.00 -
(A) A Development Administrator position was authorized from July 1, 2023-December 15, 2023 (0.46 FTE), and a Development Manager position was authorized beginning on December 15, 2023 (0.54 FTE), resulting in a net FTE of 1.00.

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

PUBLIC SAFETY SERVICES DEPARTMENT
Christopher Macon, City Manager
The Public Safety Services Department includes law enforcement and animal DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 2.0-13 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 9-1-1 emergency 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
As has occurred with the Accountant/Senior Accountant, Deputy City Clerk/ City Clerk, and Management Analyst/Senior Management Analyst positions, the City anticipates transitioning the Building Inspector and Permit Technician positions to dual-class positions (e.g., Building Inspector/Building Inspector II and Permit Technician/Senior Permit Technician). Dual-class positions provide opportunities for employee development and career advancement.

Code Enforcement Services
As has occurred with the Accountant/Senior Accountant, Deputy City Clerk/ City Clerk, and Management Analyst/Senior Management Analyst positions, the City anticipates transitioning the Code Enforcement Officer position to a dual-class position (e.g., Code Enforcement Officer/Senior Code Enforcement Officer). Dual-class positions provide opportunities for employee development and career advancement.

Human Resources
With the “in-sourcing” of building and code enforcement functions resulting in an increase of 8.00 FTE employee positions beginning in Fiscal Year 2025-26, the City anticipates increasing need for a Human Resources Analyst position to assist with employee payroll, benefits, and training functions.

DRAFT ITEM 9.2 - Attachment B
PAGE 2.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

DRAFT ITEM 9.2 - Attachment B
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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, 2025 through June 30, 2027, 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 DRAFT ITEM 9.2 - Attachment C
PAGE 3.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 2025-27 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:

Friday, March 14, 2025 – public release of draft chapters 1.0 (City Background),

2.0 (City Organization), and 3.0 (City Budget Practices) • Meeting on Wednesday, March 19, 2025 – kick-off, discussion and development; councilmembers expressed consensus support for the proposed staffing plan described in the draft of Chapter 2.0 Friday, April 11, 2025 – public release of draft Chapter 8.0 (City Capital Projects) • Meeting on Wednesday, April 16, 2025 – discussion and development, including a presentation on law enforcement contract costs Friday, May 16, 2025 – public release of draft Chapter 7.0 (City Work Plan) • Meeting on Wednesday, May 21, 2025 – discussion and development Friday, May 23, 2025 – public release of draft Chapter 5.0 (City Budget Detail, General and Capital Funds)
• Meeting on Wednesday, May 28, 2025 – discussion and development Friday, June 13, 2025 – public release of draft chapters 4.0 (City Budget Detail, All Funds Summaries) and 6.0 (City Budget Detail, Special Revenue Funds), as well as revised drafts of chapters 1.0-3.0, 5.0, and 7.0-8.0 • Meeting on Wednesday, June 18, 2025 – discussion and development Friday, June 20, 2025 – public release of final draft budget and work plan • Meeting on Wednesday, June 25, 2025 – discussion and adoption DRAFT ITEM 9.2 - Attachment C
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 3.0-3

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 (“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 2023-25 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 2023-25] DRAFT ITEM 9.2 - Attachment C
PAGE 3.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

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 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 legal judgements and liability and workers’ compensation claim settlements not covered by insurance policies.

DRAFT ITEM 9.2 - Attachment C
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 3.0-5 • General Contingency Reserve – The General Contingency Reserve compensates for economic uncertainty, operating contingencies, and emergencies caused by calamitous events.
[Assigned Reserves Funding Levels – Fiscal Year 2025-26] Fiscal Year 2025-26 General Fund Revenue Budget,
less one-time and non-operating revenues $9,303,200
x .50
Overall Target for Assigned Reserves $4,651,600
Paid Leave Contingency Reserve1 $136,394
Self-Insurance Contingency Reserve $500,000
General Contingency Reserve $4,015,206
Total Assigned Reserves $4,651,600
[Assigned Reserves Funding Levels – Fiscal Year 2026-27*] Fiscal Year 2026-27 General Fund Revenue Budget,
less one-time and non-operating revenues $9,525,200
x .50
Overall Target for Assigned Reserves $4,762,600
Paid Leave Contingency Reserve1 $136,394
Self-Insurance Contingency Reserve $500,000
General Contingency Reserve $4,126,206
Total Assigned Reserves $4,762,600
* If the adopted General Fund revenue budget changes prior to the beginning of Fiscal Year 2026-27, 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 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.

DRAFT ITEM 9.2 - Attachment C
PAGE 3.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 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.

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. Section 7440 of Chapter 7400 of the California State Administrative Manual (October 2024) defines “modified accrual” as:
“This basis of accounting recognizes revenues if the underlying transaction 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 soon enough after the end of the current period, to pay current period’s obligations). 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 DRAFT ITEM 9.2 - Attachment C
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 3.0-7 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 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 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.

DRAFT ITEM 9.2 - Attachment C
PAGE 3.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 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 (see Resolution No. 25-XX included with this budget as Appendix D). The Gann Limit for Fiscal Year 2025-26 is $14,575,985 and was calculated as follows:
[Gann Limit Calculation – Fiscal Year 2025-26]
Fiscal Year 2024-25 Gann Limit $13,670,969
Population Change (County of Orange)3 x 1.0017
Cost of Living Change (Per Capita Personal Income)3 x 1.0644 Fiscal Year 2025-26 Gann Limit $14,575,985
Fiscal Year 2025-26 Appropriations
Subject to the Gann Limit $5,856,131
Fiscal Year 2025-26 Gann Limit over Appropriations $8,719,854 The Gann Limit for Fiscal Year 2026-27 is expected to be adopted by the City Council in June 2026, once the necessary information on population and cost of living changes for Fiscal Year 2025-26 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 2025-26 or 2026-27.

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 (2025), 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 2025. Factors are rounded to four decimal places for presentation purposes.

DRAFT ITEM 9.2 - Attachment C
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 2025-27]
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
ITEM 9.2 - Attachment D DRAFT
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ITEM 9.2 - Attachment D DRAFT
7/1/2025 6/30/2026
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 7,581,190 9,303,200 8,954,328 (2,266,052) 431,958 (1,485,222) 6,095,968 Nonspendable:

Prepaids 22,210 - - 22,210
Restricted for:

Employee Benefits 169,211 - 169,211
Strong Motion Instrumentation Program (SMIP) 2,739 - - 2,739 Senate Bill 1473 (2008) 1,630 - - 1,630
Committed for:

Waste Diversion 58,333 - - 58,333
Assigned for:

Paid Leave Contingency Reserve 136,394 - - 136,394
Self-Insurance Contingency Reserve 50,000 450,000 450,000 500,000 General Fund Contingency Reserve 4,447,164 (431,958) (431,958) 4,015,206 Total General Fund 12,468,871 9,303,200 8,954,328 (2,266,052) 450,000 (1,467,180) 11,001,691 Capital Projects Fund
Capital Projects 561,477 85,000 1,860,000 1,860,000 - 85,000 646,477 Total Capital Projects Fund 561,477 85,000 1,860,000 1,860,000 - 85,000 646,477 TOTAL GENERAL FUND GROUP 13,030,348 9,388,200 10,814,328 (406,052) 450,000 (1,382,180) 11,648,168 Special Revenue Funds
Fuel Tax 681,211 529,000 404,557 - - 124,443 805,654
Road Maintenance & Rehabilitation Program 1,349,231 510,600 515,824 - - (5,224) 1,344,007 Measure M2 (OC Go) 386,222 332,600 267,780 - - 64,820 451,042 Service Authority for Abandoned Vehicles 42,373 1,000 - - - 1,000 43,373 Supplemental Law Enforcement Services 55,494 200,400 231,600 - - (31,200) 24,294 Mobile Source Reduction 140,837 28,000 10,000 - - 18,000 158,837 PEG/Cable Television 86,305 16,400 15,000 - - 1,400 87,705 Senior Mobility 32,582 830,952 652,598 406,052 - 178,354 210,936 Community Development Block Grant (CDBG) - 500,000 500,000 - - - - Federal Grants (446,866) 277,000 - - - 277,000 (169,866) State of California Grants (602,541) 388,000 - - - 388,000 (214,541) Miscellaneous Special Revenue 391 400 - - - 400 791
Laguna Woods Civic Support Fund 1,439 - 300 - - (300) 1,139 Total Special Revenue Funds 1,726,678 3,614,352 2,597,659 406,052 - 1,016,693 2,743,371 CUMULATIVE TOTAL $ 14,757,026 $ 13,002,552 $ 13,411,987 $ - $ 450,000 $ (365,487) $ 14,391,539

CITY OF LAGUNA WOODS
Summary by Fund, All Funds - Fiscal Year 2025-27
Fiscal Years 2025-27 Budget & Work Plan
PAGE 4.0-3
ITEM 9.2 - Attachment D DRAFT
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ITEM 9.2 - Attachment D DRAFT
7/1/2026 6/30/2027
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 6,095,968 9,525,200 9,261,466 (756,052) (111,000) (603,318) 5,492,650 Nonspendable:

Prepaids 22,210 - - 22,210
Restricted for:

Employee Benefits 169,211 - 169,211
Strong Motion Instrumentation Program (SMIP) 2,739 - - 2,739 Senate Bill 1473 (2008) 1,630 - - 1,630
Committed for:

Waste Diversion 58,333 58,333
Assigned for:

Paid Leave Contingency Reserve 136,394 - - 136,394
Self-Insurance Contingency Reserve 500,000 - - 500,000
General Fund Contingency Reserve 4,015,206 111,000 111,000 4,126,206 Total General Fund 11,001,691 9,525,200 9,261,466 (756,052) - (492,318) 10,509,373 Capital Projects Fund
Capital Projects 646,477 - 350,000 350,000 - - 646,477
Total Capital Projects Fund 646,477 - 350,000 350,000 - - 646,477 TOTAL GENERAL FUND GROUP 11,648,168 9,525,200 9,611,466 (406,052) - (492,318) 11,155,850 Special Revenue Funds
Fuel Tax 805,654 532,800 439,580 - - 93,220 898,874
Road Maintenance & Rehabilitation Program 1,344,007 538,200 529,206 - - 8,994 1,353,001 Measure M2 (OC Go) 451,042 341,000 284,878 - - 56,122 507,164 Service Authority for Abandoned Vehicles 43,373 1,000 - - - 1,000 44,373 Supplemental Law Enforcement Services 24,294 205,400 231,600 - - (26,200) (1,906) Mobile Source Reduction 158,837 28,000 10,500 - - 17,500 176,337 PEG/Cable Television 87,705 16,400 15,000 - - 1,400 89,105 Senior Mobility 210,936 508,552 686,906 406,052 - (178,354) 32,582 Community Development Block Grant (CDBG) - 500,000 500,000 - - - - Federal Grants (169,866) - - - - - (169,866)
State of California Grants (214,541) - - - - - (214,541) Miscellaneous Special Revenue 791 400 - - - 400 1,191
Laguna Woods Civic Support Fund 1,139 - 300 - - (300) 839 Total Special Revenue Funds 2,743,371 2,671,752 2,697,970 406,052 - (26,218) 2,717,153 CUMULATIVE TOTAL $ 14,391,539 $ 12,196,952 $ 12,309,436 $ - $ - $ (518,536) $ 13,873,003

CITY OF LAGUNA WOODS
Summary by Fund, All Funds - Fiscal Year 2026-27
Fiscal Years 2025-27 Budget & Work Plan
PAGE 4.0-5
ITEM 9.2 - Attachment D DRAFT
PAGE 4.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.2 - Attachment D DRAFT
2019-20 2020-21 2021-22 2022-23 2023-24
% Change % Change
From From
Actual Actual Actual Actual Actual 2024-25 2025-26
Received Received Received Received Received Budget Projection Budget Projection Budget Budget

GENERAL FUND GROUP
General Fund
Property Tax 2,767,653 3,057,124 3,047,329 3,172,659 3,388,708 3,405,200 3,568,477 3,705,800 3.8% 3,862,400 4.2% Property Transfer Tax 85,478 116,657 139,357 110,361 128,203 114,900 130,000 130,000 0.0% 133,100 2.4% Sales Tax 957,549 1,010,418 1,156,470 1,189,614 1,103,571 1,233,000 1,215,100 1,239,000 2.0% 1,285,800 3.8% Cannabis Business Tax Collection Began in Fiscal Year 2023-24 37,380 - 1,082,600 1,200,000 10.8% 1,200,000 0.0% Franchise Fees 699,250 667,091 675,108 707,654 813,820 753,100 876,501 883,200 0.8% 892,500 1.1% Transient Occupancy Tax 349,660 254,371 465,867 581,921 598,188 620,000 587,100 597,900 1.8% 609,200 1.9% Development Processing Fees 671,039 682,913 815,005 891,684 885,158 827,400 875,324 887,000 1.3% 899,300 1.4% Interest 189,379 100,503 83,686 290,865 464,254 340,000 400,000 395,000 -1.3% 372,000 -5.8% Miscellaneous
Regular 254,585 188,198 193,651 311,354 368,296 213,800 266,100 265,300 -0.3% 270,900 2.1% One-Time Rule 20A Transfer 19,227 30,747 - - - - - - -
TOTAL GENERAL FUND (ALL REVENUE) 5,993,820 6,108,022 6,576,473 7,256,112 7,787,578 7,507,400 9,001,202 9,303,200 3.4% 9,525,200 2.4% Less: One-Time Rule 20A Transfer (19,227) (30,747) - - - - - - - TOTAL GENERAL FUND (ONGOING REVENUE) 5,974,593 6,077,275 6,576,473 7,256,112 7,787,578 7,507,400 9,001,202 9,303,200 3.4% 9,525,200 2.4% Capital Projects Fund
Intergovernmental 7,993 - - - - - 110,930 85,000 -23.4% - -100.0% Interest 8,046 7,244 6,391 16,667 31,691 - 69,077 - -100.0% - -100.0% TOTAL CAPITAL PROJECTS FUND 16,039 7,244 6,391 16,667 31,691 - 180,007 85,000 -52.8% - -100.0% TOTAL GENERAL FUND GROUP (ALL REVENUE) 6,009,859 6,115,266 6,582,864 7,272,779 7,819,269 7,507,400 9,181,209 9,388,200 2.3% 9,525,200 1.5% 2024-25

CITY OF LAGUNA WOODS
Revenue Summary - All Funds
2025-26 2027-28
Fiscal Years 2025-27 Budget & Work Plan
PAGE 4.0-7
ITEM 9.2 - Attachment D DRAFT
2019-20 2020-21 2021-22 2022-23 2023-24
% Change % Change
From From
Actual Actual Actual Actual Actual 2024-25 2025-26
Received Received Received Received Received Budget Projection Budget Projection Budget Budget 2024-25

CITY OF LAGUNA WOODS
Revenue Summary - All Funds
2025-26 2027-28
Fiscal Years 2025-27 Budget & Work Plan

SPECIAL REVENUE FUNDS
Fuel Tax 395,192 366,878 397,090 463,654 512,054 503,700 540,900 529,000 -2.2% 532,800 0.7% Road Maintenance & Rehabilitation Program 292,739 302,367 334,676 402,464 518,565 465,600 510,100 510,600 0.1% 538,200 5.4% Measure M2 (OC Go) 232,616 299,194 277,705 314,299 323,609 348,600 322,000 332,600 3.3% 341,000 2.5% Coastal Area Road Improvement and Traffic Signals (CARITS) 5,413 2,798 476 Fund Closed in Fiscal Year 2021-22 Service Authority for Abandoned Vehicles 782 404 293 725 1,517 - 2,100 1,000 -52.4% 1,000 0.0% Supplemental Law Enforcement Services 156,806 157,177 161,589 166,224 188,644 169,600 197,100 200,400 1.7% 205,400 2.5% Mobile Source Reduction 19,632 28,601 16,936 27,101 81,164 22,000 36,200 28,000 -22.7% 28,000 0.0% Mobile Source Reduction - Local Government Partnership - Fund Closed Beverage Container Recycling Fund Closed
Used Oil/Oil Payment Program 111 46 Fund Closed in Fiscal Year 2020-21 PEG/Cable Television 15,419 14,546 13,992 18,474 16,688 18,800 17,900 16,400 -8.4% 16,400 0.0% Senior Mobility 167,420 147,104 164,600 140,215 138,488 145,700 747,000 830,952 11.2% 508,552 -38.8% Community Development Block Grant (CDBG) 145,699 177,726 349,546 - 459,265 150,000 150,000 500,000 233.3% 500,000 0.0% Proposition 68 (2018) Per Capita - Fund Closed
Federal Grants 30,985 318,101 675,132 1,390,510 824,756 782,869 625,300 277,000 -55.7% - -100.0% State of California Grants 1,453 3,652 502,332 163,638 87,302 193,972 30,700 388,000 1163.8% - -100.0% Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 15 76 - 300 400 33.3% 400 0.0% Laguna Woods Civic Support Fund 207 1,773 47,876 1,203 2 - - - - TOTAL SPECIAL REVENUE FUNDS 1,464,474 1,820,367 2,942,243 3,088,522 3,152,130 2,800,841 3,179,600 3,614,352 13.7% 2,671,752 -26.1% TOTAL ALL FUNDS (ALL REVENUE) 7,474,333 7,935,633 9,525,107 10,361,301 10,971,399 10,308,241 12,360,809 13,002,552 5.2% 12,196,952 -6.2% PAGE 4.0-8
ITEM 9.2 - Attachment D DRAFT
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
% Change % Change
From From
Actual Actual Actual Actual Actual 2024-25 2025-26
For Year For Year For Year For Year For Year Projection Budget Projection Budget Budget

GENERAL FUND GROUP
General Fund
City Council 15,764 14,856 15,506 18,559 18,193 21,017 22,167 5.5% 22,417 1.1% General Government 912,885 821,879 962,307 925,945 1,399,074 1,359,634 1,312,689 -3.5% 1,414,437 7.8% Administrative Services 405,810 435,327 431,980 463,367 509,433 559,345 593,935 6.2% 624,543 5.2% Engineering & Infrastructure Services 333,119 307,820 326,020 323,279 369,911 420,455 470,600 11.9% 493,120 4.8% Planning & Environmental Services 992,748 1,185,731 1,349,811 1,440,405 1,726,088 1,825,190 2,211,766 21.2% 2,136,880 -3.4% Public Safety Services 2,754,601 2,857,749 2,953,471 2,874,688 3,067,711 3,324,544 3,907,119 17.5% 4,134,017 5.8% Operating Contribution to Senior Mobility Fund - - - - - 645,000 406,052 -37.0% 406,052 0.0% Information Technology & Cyber Security Account 130,000 45,000 20,640 4,359 899 23,232 30,000 29.1% 30,000 0.0% TOTAL GENERAL FUND 5,544,927 5,668,362 6,059,735 6,050,602 7,091,309 8,178,417 8,954,328 9.5% 9,261,466 3.4% Capital Projects Fund
Capital Projects 327,534 252,316 164,043 603,367 189,969 809,099 1,860,000 129.9% 350,000 -81.2% TOTAL CAPITAL PROJECTS FUND 327,534 252,316 164,043 603,367 189,969 809,099 1,860,000 129.9% 350,000 -81.2% TOTAL GENERAL FUND GROUP 5,872,461 5,920,678 6,223,778 6,653,969 7,281,278 8,987,516 10,814,328 20.3% 9,611,466 -11.1%

SPECIAL REVENUE FUNDS
Fuel Tax 635,245 412,524 378,366 354,373 378,271 432,426 404,557 -6.4% 439,580 8.7% Road Maintenance & Rehabilitation Program 154,245 218,289 174,787 255,526 244,732 44,728 515,824 1053.2% 529,206 2.6% Measure M2 (OC Go) 238,705 221,174 245,022 246,440 265,223 232,536 267,780 15.2% 284,878 6.4% Coastal Area Road Improvement and Traffic Signals (CARITS) - - 261,786 Fund Closed in Fiscal Year 2021-22 Service Authority for Abandoned Vehicles - - - - - - - 0.0% - 0.0% Supplemental Law Enforcement Services 154,100 158,100 158,100 158,100 176,100 176,100 231,600 31.5% 231,600 0.0%

CITY OF LAGUNA WOODS
Expenditures Summary - All Funds
2025-26 2026-27
Fiscal Years 2025-27 Budget & Work Plan
PAGE 4.0-9
ITEM 9.2 - Attachment D DRAFT
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
% Change % Change
From From
Actual Actual Actual Actual Actual 2024-25 2025-26
For Year For Year For Year For Year For Year Projection Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Summary - All Funds
2025-26 2026-27
Fiscal Years 2025-27 Budget & Work Plan
Mobile Source Reduction 6,866 290 - 81,789 10,711 154,794 10,000 -93.5% 10,500 0.0% Mobile Source Reduction - Local Government Partnership - Fund Closed Beverage Container Recycling Fund Closed
Used Oil/Oil Payment Program - 5,326 Fund Closed in Fiscal Year 2020-21 PEG/Cable Television - 104,668 - - 5,540 - 15,000 100.0% 15,000 0.0% Senior Mobility 89,405 67,711 37,880 29,977 377,600 902,659 652,598 -27.7% 686,906 5.3% Community Development Block Grant (CDBG) 145,699 177,726 349,546 42,472 416,793 150,000 500,000 233.3% 500,000 0.0% Proposition 68 (2018) Per Capita - Fund Closed
Federal Grants 30,985 304,716 675,132 1,390,510 824,756 795,183 - -100.0% - 0.0% State of California Grants - 88,179 584,195 65,823 22,205 227,169 - -100.0% - 0.0% Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 - - - - 0.0% - 0.0% Laguna Woods Civic Support Fund 9,567 3,579 334 3,890 48,652 205 300 46.3% 300 0.0% TOTAL SPECIAL REVENUE FUNDS 1,464,817 1,762,282 2,865,148 2,628,900 2,770,583 3,115,800 2,597,659 -16.6% 2,697,970 3.9% TOTAL ALL FUNDS 7,337,278 7,682,960 9,088,926 9,282,869 10,051,861 12,103,316 13,411,987 10.8% 12,309,436 -8.2% PAGE 4.0-10
ITEM 9.2 - Attachment D DRAFT
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year
Actual for
Year Projection Budget Budget

TRANSFERS OUT
General Fund 327,534 252,316 164,043 603,367 189,969 1,454,099 2,266,052 756,052 Other Funds:

Capital Projects Fund - - - - - 265,914 - -
Total Other Funds - - - - - 265,914 - -
TOTAL TRANSFERS OUT 327,534 252,316 164,043 603,367 189,969 1,720,013 2,266,052 756,052

TRANSFERS IN
General Fund - - - - - 265,914 - -
Other Funds:

Capital Projects Fund 327,534 252,316 164,043 603,367 189,969 809,099 1,860,000 350,000 Senior Mobility Fund - - - - - 645,000 406,052 406,052
Total Other Funds 327,534 252,316 164,043 603,367 189,969 1,454,099 2,266,052 756,052 TOTAL TRANSFERS IN 327,534 252,316 164,043 603,367 189,969 1,720,013 2,266,052 756,052 Transfers to the Capital Projects Fund from the General Fund were made to fund various capital improvement projects. See Chapter 5 for more information.

Transfers to the Senior Mobility Fund from the General Fund were made to support operation of the Senior Mobility Program.

Fiscal Year 2024-25 transfers to the General Fund from the Capital Projects Fund were made to return unspent funds for the following completed capital improvement projects:

Amount Unspent
El Toro Road Traffic Signal Synchronization Grant 5,996 Moulton Parkway Traffic Signal Synchronization Grant 36,527 Moulton Parkway Water Efficient Median Improvement Project 1,992 Santa Maria Avenue Bioswale Project 5,873
Drainage Improvement Project (Moulton Parkway at Santa Maria Avenue) 8,758 Pavement Management Plan Project (Westbound El Toro Road between Avenida Sevilla and Paseo de Valencia) 9,976 City Hall Restroom Repair and Improvement Project 56
City Hall Refurbishment and Safety Project: Phase 1 25,237 City Hall Refurbishment and Safety Project: Phase 2 92,790 City Hall Refurbishment and Safety Project: Electric Vehicle Charging Infrastructure 5,000 City Hall Refurbishment and Safety Project: Phase 3 51,650 City-maintained Catch Basins Full Capture Systems Retrofit Project 22,059 265,914
Inter-Fund Transfers Summary - All Funds
Fiscal Years 2025-27 Budget & Work Plan

CITY OF LAGUNA WOODS
PAGE 4.0-11
ITEM 9.2 - Attachment D DRAFT
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ITEM 9.2 - Attachment D DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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
2025-26
Fiscal Year
2026-27
Total General Fund Revenue Estimate $9,303,200 $9,525,200 Non-Operating Revenue Estimate $0 $0
Operating Expenditures ($8,394,328) ($8,941,466)
Total General Fund Operating Revenue
over/(under) Operating Expenditures $908,872 $583,734
[Total General Fund Non-Operating Expenditures and Transfers] Fiscal Year
2025-26
Fiscal Year
2026-27
Non-Operating Expenditures $560,000 $320,000
Transfers to Capital Projects Fund $1,860,000 $350,000
Total $2,420,000 $670,000
[Total General Fund Expenditures and Transfers]
Fiscal Year
2025-26
Fiscal Year
2026-27
Total General Fund Operating
Expenditures $8,394,328 $8,941,466
Total General Fund Non-Operating
Expenditures and Transfers $2,420,000 $670,000
Total $10,814,328 $9,611,466
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN The General Fund operating budget for Fiscal Year 2025-26 is balanced and totals $8,394,328. At year-end, it is projected that the unassigned General Fund balance will total $6,095,968, or 72.6% of the Fiscal Year 2025-26 operating budget. That unassigned fund balance would be in addition to assigned reserves totaling $4,905,723. An additional $2,420,000 is budgeted for nonoperating expenditures and transfers to the Capital Projects Fund.

The General Fund operating budget for Fiscal Year 2026-27 is balanced and totals $8,941,466. At year-end, it is projected that the unassigned General Fund balance will total $5,492,650, or 61.4% of the Fiscal Year 2026-27 operating budget. That unassigned fund balance would be in addition to assigned reserves totaling $5,016,723. An additional $670,000 is budgeted for nonoperating expenditures and transfers to the Capital Projects Fund. [Allocation of General Fund Operating Revenue – Fiscal Years 2025-27] Operating expenditures are budgeted at 9.8% and 6.1% less than estimated operating revenue in fiscal years 2025-26 and 2026-27, respectively. That delta provides a “buffer” for economic changes and may offset non-operating expenditures and transfers to the Capital Projects Fund.

GENERAL FUND SUMMARY – REVENUE
General Fund revenue for Fiscal Year 2025-26 is estimated to be $9,303,200, or

3.4% more than year-end projections for Fiscal Year 2024-25. In Fiscal Year 2026- 27, General Fund revenue is estimated to be $9,525,200, which reflects growth of $222,000, or 2.4%, over the Fiscal Year 2025-26 estimate.

Allocated for Operating
Expenditures (93.9%)
Allocated for Operating
Expenditures (90.2%)
Revenue Not Allocated for
Operating Expenditures (6.1%)
Revenue Not Allocated for
Operating Expenditures (9.8%)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
2026-27 (Estimate)
2025-26 (Estimate)
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-3 [General Fund Revenue Estimates by Source – Fiscal Years 2025-27] General Fund Revenue Source Percent of Adopted
Budget Estimate
(Fiscal Year 2025-26)
Percent of Adopted
Budget Estimate
(Fiscal Year 2026-27)
Property Tax 39.8% 40.6%
Property Transfer Tax 1.4% 1.4%
Sales Tax 13.3% 13.5%
Cannabis Business Tax 12.9% 12.6%
Franchise Fees 9.5% 9.4%
Transient Occupancy Tax 6.4% 6.4%
Development Processing Fees 9.5% 9.4%
Interest 4.3% 3.9%
Miscellaneous 2.9% 2.8%
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. 2025-26
Property Tax
Property Transfer Tax
Sales Tax
Cannabis Business Tax
Franchise Fees
Transient Occupancy Tax
Development Processing Fees
Interest
Miscellaneous
2026-27
Property Tax
Property Transfer Tax
Sales Tax
Cannabis Business Tax
Franchise Fees
Transient Occupancy Tax
Development Processing Fees
Interest
Miscellaneous
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Historical General Fund Revenue by Source
– Fiscal Years 2014-15 through 2026-27]
0%
10%
20%
30%
40%
50%
60%
Property Tax Property Transfer Tax Sales Tax
0%
10%
20%
30%
40%
50%
60%
Cannabis Business Tax Franchise Fees Transient Occupancy Tax 0%
10%
20%
30%
40%
50%
60%
Development Processing
Fees
Interest Miscellaneous
2014-15 2015-16 2016-17 2017-18
2018-19 2019-20 2020-21 2021-22
2022-23 2023-24 2024-25 (Projection) 2025-26 (Estimate) 2026-27 (Estimate)
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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 collects property tax from property owners and distributes a portion of the proceeds to the City.

For every dollar of property tax paid, the City generally receives less than one cent ($0.00879)1. Over 73% of every property tax dollar funds education [Representative Property Tax Allocation – Tax Rate Area 32010] The Orange County Assessor’s Local Assessment Roll of Values for Fiscal Year 2024-25 includes an inflationary index of 2.0%, equal to the Fiscal Year 2023-24 increase of 2.0%. The total value of Laguna Woods’ local assessment roll increased by $207,157,707, or 5.19%, to $4,200,979,082 in Fiscal Year 2024-25, below the Fiscal Year 2023-24 increase of 8.29%.
[Surrounding Cities Local Assessment Rolls – Fiscal Year 2024-25] City Total Local
Assessment Roll
Value
Percent Change of
Local Assessment
Roll Value from
Fiscal Year 2023-24
Laguna Woods $4,200,979,082 5.19%
Aliso Viejo $12,868,219,499 4.70%
1 Representative Tax Rate Area 32010, redevelopment factors and additional debt service excluded Source: Orange County Assessor 2023/24 Annual Tax Increment Tables 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%
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Irvine $113,130,210,621 5.33%
Laguna Beach $21,136,020,584 4.95%
Laguna Hills $9,182,889,200 4.34%
In Fiscal Year 2024-25, Laguna Woods had the fourth lowest local assessment roll value in Orange County, ranking above the cities of (from highest to lowest) Los Alamitos, La Palma, and Villa Park.

In Fiscal Year 2024-25, Laguna Woods’ percent change of local assessment roll value (5.19%) was lower than both the percent change for all 34 Orange County cities (5.31%) and the percent change for all 34 Orange County cities plus unincorporated areas in Orange County (5.41%).
[Property Tax Revenue – Fiscal Years 2011-12 through 2026-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$3,705,800 3.9% $3,862,400 4.2%
Summary of Significant Trends and Observations
• As required by City 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.
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-7 • Property tax revenue is the City’s largest single source of revenue and now accounts for approximately 40% 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 tax revenue has grown steadily each year since Fiscal Year 2013-14. For fiscal years 2025-26 and 2026-27, that trend is expected to continue.
• Increases in estimated property tax revenue are due, primarily, to two factors: growth in home sale prices and anticipated increases in the consumer price index used to calculate assessed property valuations.

Other factors, to a lesser degree, include the value of new construction and recapture of assessed property valuations that were temporarily reduced pursuant to Proposition 8’s (1978) tax relief program. • Actual changes in property ownership account for just over half of the overall increase in estimated property tax revenue for both fiscal years 2025-26 and 2026-27. The actual increase due to changes in property ownership for Fiscal Year 2025-26 is 2.1% and is estimated at the same for Fiscal Year 2026-27. Those estimates are based on the historical average rate of property turnover and resulting property value increases. • For Fiscal Year 2025-26, 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) and the actual increase for Fiscal Year 2025-26 is 2.0%. The estimated increase for Fiscal Year 2026-27 is also 2.0%.
• 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 of Orange each receive 50% of property transfer tax proceeds.

ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Property Transfer Tax Revenue – Fiscal Years 2011-12 through 2026-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$130,000 0.0% $133,100 2.4%
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. Property transfer tax revenue has leveled off in the past two fiscal years. For Fiscal Year 2025-26, property transfer tax revenue is estimated at the same level as Fiscal Year 2024-25. For Fiscal Year 2026-27, 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 Office2. • Revenue in Fiscal Year 2016-17 was higher than typical as a result of ownership transfers of two assisted living facilities.

Sales Tax Revenue
Sales tax is a tax on the total retail price of certain types of tangible personal property, as well as on the use or storage of certain other types of property. 2 Congressional Budget Office, The Budget and Economic Outlook: 2025 to 2035, January 2025. $20,000
$55,000
$90,000
$125,000
$160,000
$195,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-9 Sales tax rates are established by a combination of state law and voterapproved ballot measures. The California Department of Tax and Fee Administration collects sales tax from retailers and businesses and distributes a portion of the proceeds to the City.

Of the 7.75% local sales tax rate, the City directly receives only 1% of tax proceeds. The City also receives a portion of the half-cent sales tax collected by the Orange County Transportation Authority pursuant to voter-approved Measure M2 (OC Go) (2006), which is separately accounted for in the Special Revenue Funds section of this budget. The majority of sales tax proceeds are distributed to the State of California and the County of Orange. [Sales Tax Allocation]
[Surrounding Cities Sales Tax Rates and Per Capita Revenue – Calendar Year 20243]
City Sales Tax Rate Per Capita Sales Tax Revenue
for Calendar Year 2024
Laguna Woods 7.75% $71
Aliso Viejo 7.75% $192
Irvine 7.75% $309
Laguna Beach 7.75% $301
Laguna Hills 7.75% $204
In 2024, Laguna Woods ranked 488 of 540 cities statewide, and 33 of 34 cities in Orange County, for per capita sales tax revenue. Within Orange County, only the City of Villa Park had less per capita sales tax revenue ($52). 3 Sales Tax Per Capita (Point of Sale (1%) & County/State Pools), Calendar Year 2024, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration.

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%
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Top 25 Sales Tax Producers – Calendar Year 20244]
Top 25 Sales Tax Producers for Calendar Year 2024
19 Restaurant & Lounge McCormick & Son Mortuaries
Adapt 2 It Mobil
Aldi Mother’s Market & Kitchen
Arco Moulton Parkway Auto Spa
Artist Tree Olive Garden
Cart Mart Pizza Guys
Charminar Lw PrestineHydro
CVS Pharmacy Rite Aid
Dollar Tree Sabrosada
Flowerful Saddleback Golf Cars
Home Depot Starbucks (all three locations)
Laguna Cafe and Spirits Stater Bros.

Tomo Sushi
Note: The top 25 sales tax producers are presented in alphabetical order to comply with the confidentiality requirements set forth in state law. State law prohibits the City from presenting “top” sales tax producers in groups of less than 25, ranking sales tax producers either overall or within groups, or disclosing the amounts of sales tax paid by individual sales tax producers. [Sales Tax Revenue – Fiscal Years 2011-12 through 2026-27] 4 Top 75 Sales Tax Producers Rank Comparison – Calendar 2024, Hinderliter, de Llamas & Associates.

Based on information from the California Department of Tax and Fee Administration. Adjusted for economic data.
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-11 Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$1,239,000 2.0% $1,285,800 3.8%
Summary of Significant Trends and Observations
• As required by City 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”). HdL’s analysis identified economic uncertainty, inflation, the timing and frequency of Federal Reserve interest rate reductions, higher consumer debt, and lower household discretionary spending as broad economic factors contributing to sales tax performance in fiscal years 2025-26 and 2026-27. For more information, please refer to HdL's California Consensus Forecast based on fourth quarter 2024 data (www.hdlcompanies.com/resources/ webinar/california-consensus-forecast-4q-2024-data).
• 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, and the top five sales tax producing businesses accounting for 63% of total sales tax revenue, in the 2024 calendar year. This dependance on a small number of sales tax producers means that the City is particularly vulnerable to changes in local economic conditions.
[Sales Tax Generated by Top Producers – Calendar Years 2022-2024] Portion of Total Sales Tax
Revenue Generated
Calendar
Year 20225
Calendar
Year 20236
Calendar
Year 20247
Top 25 Sales Tax Producers 96% 96% 96%
Top 5 Sales Tax Producers 57% 60% 63%
5 Top 100 Sales Tax Producers 4Q of 2022, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration. Adjusted for economic data. 6 Top 100 Sales Tax Producers 4Q of 2023, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration. Adjusted for economic data. 7 Top 100 Sales Tax Producers 4Q of 2024, Hinderliter, de Llamas & Associates. Based on information from the California Department of Tax and Fee Administration. Adjusted for economic data.

ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Sales tax revenue estimates for fiscal years 2025-26 and 2026-27 take into account the bankruptcy-related closure of Rite Aid (expected in the second quarter of 2025), the temporary closure of Mobil to expand the existing convenience store and make other improvements (expected in the third and fourth quarters of 2025), the future opening of a new Shell on the former Moulton Parkway Auto Spa property (expected in the fourth quarter of 2025), and growth in cannabis-related salestax revenue (the City receives both sales tax and cannabis business tax 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 producers. Such a decrease would likely be at least partially offset by increased property tax revenue.

Cannabis Business Tax
On November 8, 2022, Laguna Woods voters approved Measure T (“City of Laguna Woods Cannabis Business Tax Ordinance”), which established a tax on cannabis businesses conducting business from a fixed location in Laguna Woods. Measure T is codified in Laguna Woods Municipal Code Chapter 3.18.

On August 16, 2023, City Council adopted Ordinance No. 23-01, which set the tax rate for cannabis businesses holding a Type 10 (storefront retailer) license from the California Department of Cannabis Control, or successor agency, at the higher of the two following tax rates:
• A minimum tax rate of 10% of gross receipts received or generated for each monthly reporting period; or
• $35.00 per square foot of floor area (annual tax rate) prorated monthly to 1/12 of the annual tax rate amount.

With the exception of storefront retailers, all other types of cannabis businesses are currently prohibited. The cannabis business tax would apply to other types of cannabis businesses should the City Council decide to permit them in the future including, but not limited to, commercial cultivation, testing laboratories, manufacturing, distribution, non-storefront retail, and events.

ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-13 [Cannabis Business Tax Revenue – Fiscal Years 2011-12 through 2062-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$1,200,000 10.8% $1,200,000 0.0%
Summary of Significant Trends and Observations
• City Ordinance No. 23-01, which established a regulatory framework to issue commercial cannabis permits, took effect on September 15, 2023.

The first cannabis storefront retailer opened on May 31, 2024. • Cannabis business tax revenue has tended to increase month-to-month for the first 11 months collected. Revenue is estimated conservatively for fiscal years 2025-26 and 2026-27 due to a lack of historical data.

Franchise Fees Revenue
Franchise fees are collected by the City from the following entities:
• Clear Channel Outdoor (advertising)
• Cox Communications (cable television)
• CR&R Incorporated (solid waste)
• Golden Rain Foundation of Laguna Woods (cable television) $0
$300,000
$600,000
$900,000
$1,200,000
$1,500,000
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Southern California Edison (electric)
• SoCalGas (gas)
[Franchise Fees Revenue – Fiscal Years 2011-12 through 2062-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$883,200 0.8% $892,500 1.1%
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 modestly during fiscal years 2025-26 and 2026-27.
• Cable television franchise fee revenue (Cox Communications and the Golden Rain Foundation of Laguna Woods) is expected 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. Cable television franchise fee revenue is $366,000, or 41.4%, of the Fiscal Year 2025-26 estimate. • Solid waste franchise fee revenue (CR&R Incorporated) is expected to increase slower than in fiscal years past due to the completion of a fouryear phasing of rate increases that began in Calendar Year 2022 and $500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-15 ended in Calendar Year 2025. Beginning in Calendar Year 2026, solid waste franchise fee revenue is expected to increase only by consumer price index rate 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 end of the existing franchise agreement on December 31, 2027. It is assumed that the franchise agreement will not be renewed or replaced and, as a result, fiscal years 2025-26 and 2026-27 will be the final fiscal years with the current level of annual bus shelter franchise fee revenue.

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 2026-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$597,900 1.8% $609,200 1.9%
Summary of Significant Trends and Observations
• Transient occupancy tax revenue is projected to decrease in Fiscal Year $175,000
$275,000
$375,000
$475,000
$575,000
$675,000
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 2024-25 following two fiscal years of stronger performance. Revenue is estimated conservatively for fiscal years 2025-26 and 2026-27 at less than projected consumer price index increases.
• Transient occupancy tax revenue declined dramatically in fiscal years 2019-20 and 2020-21 due, in large part, to the COVID-19 pandemic. • Transient occupancy tax revenue is expected to increase in connection with higher than normal demand during the 2028 Summer Olympics (July 14-30, 2028). That increase would be realized in Fiscal Year 2028-29. • The City’s transient occupancy tax base continues to be limited in size and largely dependent 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 2026-27]
Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$887,000 1.3% $899,300 1.4%
$550,000
$630,000
$710,000
$790,000
$870,000
$950,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-17 Summary of Significant Trends and Observations
• Development processing fees revenue will continue to cover the City’s 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.

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 2026-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$395,000 -1.3% $372,000 -5.8%
Summary of Significant Trends and Observations
• Short-term interest rates declined dramatically in fiscal years 2019-20 and $0
$100,000
$200,000
$300,000
$400,000
$500,000
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 2020-21 due, in large part, to the COVID-19 pandemic. During that time, interest revenue decreased accordingly.
• Interest rates were increased by the Federal Reserve from March 2020 through September 2024 in an attempt to control inflation, and the City’s investable cash balance temporarily increased in fiscal years 2022-23 and 2023-24 due to the receipt of American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds, resulting in significant increases in interest revenue.
• Interest revenue is expected to decline in fiscal years 2025-26 and 2026- 27 due to lower interest rates and a smaller investable cash balance following the expenditure of 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 2026-27] Budget Estimate
(Fiscal Year
2025-26)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2024-25)
Budget Estimate
(Fiscal Year
2026-27)
Percent Change
from Projected
Year-End Receipts
(Fiscal Year
2025-26)
$265,300 -0.3% $270,900 2.1%
$50,000
$150,000
$250,000
$350,000
$450,000
$550,000
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-19 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 are expected to continue to be the largest source of miscellaneous revenue, increasing by consumer price index increases capped at 5% per calendar year.

Reimbursements received in Fiscal Year 2024-25 totaled $186,211.52. • 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.

GENERAL FUND SUMMARY – EXPENDITURES
General Fund operating expenditures for Fiscal Year 2025-26 are projected to be $8,394,328, or 6.7% more than the projection for Fiscal Year 2024-25. In Fiscal Year 2026-27, General Fund operating expenditures are projected to increase to $8,941,466, which reflects additional expenditures of $547,138, or 6.5%, over the budget for Fiscal Year 2025-26.

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 $2,420,000 for Fiscal Year 2025-26 and $670,000 for Fiscal Year 2026-27 is budgeted to support the following non-operating expenditures and transfers to the Capital Projects Fund:

Fiscal Year 2025-26
• Non-Operating Expenditures
o Automated License Plate Reader Deployment ($40,000)
o Building and Planning Records Digitization ($40,000)
o Emergency Operations Plan Update ($50,000)
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN o General Plan Updates ($100,000)
o Information Technology & Cyber Security Account ($30,000) o Objective Design and Development Regulations ($50,000) o Public Safety Grant Program ($250,000)
TOTAL: $560,000
• Transfers to the Capital Projects Fund
o City Hall Complex Parking Lot Improvement Project ($50,000) o City Hall Refurbishment and Safety Project: Phase 5 ($1,600,000) o Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway) ($85,000) – will be reimbursed by the City of Laguna Hills o Public Works Warehouse Project ($50,000)
o Transit Shelter and Street Furniture Project ($75,000) TOTAL: $1,860,000
GRAND TOTAL – FISCAL YEAR 2025-26: $2,420,000
Fiscal Year 2026-27
• Non-Operating Expenditures
o Building and Planning Records Digitization ($40,000)
o Information Technology & Cyber Security Account ($30,000) o Public Safety Grant Program ($250,000)
TOTAL: $320,000
• Transfers to the Capital Projects Fund
• Transit Shelter and Street Furniture Project ($350,000) TOTAL: $350,000
GRAND TOTAL – FISCAL YEAR 2026-27: $670,000
Expected Carryovers
• Unspent appropriations approved prior to July 1, 2025 are expected to be carried over to Fiscal Year 2025-26 for the following purposes, pursuant to Section 2.9.04(10) of City Administrative Policy 2.9:
• Information Technology & Cyber Security Account
ITEM 9.2 - Attachment E DRAFT
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-21 [General Fund Operating Expenditure Projections by Department or Purpose – Fiscal Years 2025-27]
General Fund Department or
Purpose
Percent of Adopted
Budget Estimate
(Fiscal Year 2025-26)
Percent of Adopted
Budget Estimate
(Fiscal Year 2026-27)
City Council 0.3% 0.3%
General Government 15.6% 15.8%
Administrative Services 7.1% 7.0%
Engineering & Infrastructure
Services 5.6% 5.5%
Planning & Environmental
Services 24.1% 23.5%
Public Safety Services 42.5% 43.4%
Operating Contribution to
Senior Mobility Fund 4.8% 4.5%
2025-26
City Council
General Government
Administrative Services
Engineering & Infrastructure Services
Planning & Environmental Services
Public Safety Services
Contribution to Senior Mobility Fund
2026-27
City Council
General Government
Administrative Services
Engineering & Infrastructure Services
Planning & Environmental Services
Public Safety Services
Contribution to Senior Mobility Fund
ITEM 9.2 - Attachment E DRAFT
PAGE 5.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 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.