Agenda packet — Laguna Woods City Council, June 25, 2025 (part 1 of 2)

CITY of LAGUNA WOODS CITY COUNCIL &

LAGUNA WOODS CIVIC SUPPORT FUND BOARD OF DIRECTORS
AGENDA
Adjourned Regular Meeting (City Council)
Special Meeting (Board of Directors)
Wednesday, June 25, 2025
2:00 p.m.

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

Public Comments/Testimony: Public comments/testimony will be accepted 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 and Laguna Woods Civic Support Fund to comply with the ADA. If you need assistance to participate in this meeting, please contact either the City Clerk’s Office at (949) 639-0500/TTY (949) 639- 0535 or the California Relay Service at (800) 735-2929/TTY (800) 735-2922. The City and Laguna Woods Civic Support Fund request at least two business days’ notice in order to effectively facilitate the provision of reasonable accommodations.

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Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special

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

AGENDA POSTING AND AVAILABILITY
Regular and Adjourned Regular Meetings: Pursuant to California Government Code Section 54954.2 of the Ralph M. Brown Act, the City of Laguna Woods and Laguna Woods Civic Support Fund post agendas at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, California 92637; on the City’s website (www.cityoflagunawoods.org); and, at other locations designated by Resolution No. 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 and Laguna Woods Civic Support Fund provide notification of agenda posting and availability via email. To sign up for email notifications, please visit www.cityoflagunawoods.org/email-notifications, email [email protected], or contact the City Clerk’s Office at (949) 639-0500/TTY (949) 639-0535. Please note that the City and Laguna Woods Civic Support Fund are not responsible for, and makes no guaranties or warranties related to, the transmission or receipt of email notifications.

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

To request mail distribution, please email [email protected] or contact the City Clerk’s Office 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, and Secretary, Laguna Woods Civic Support Fund, hereby certify under penalty of perjury that this agenda was posted at Laguna Woods City Hall, 24264 El Toro Road, Laguna Woods, California 92637; on the City’s website (www.cityoflagunawoods.org); and, at other locations designated by Resolution No. 24-08, pursuant to California Government Code Section 54954.2 of the Ralph M. Brown Act.
/s/ Yolie Trippy 6/20/25
YOLIE TRIPPY, CMC, City Clerk, City of Laguna Woods Date Secretary, Laguna Woods Civic Support Fund
Laguna Woods City Council Agenda  06/25/2025 Adjourned Regular Page 3 of 10 Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special

OPTIONS FOR PUBLIC COMMENTS/TESTIMONY

1. In Person
Members of the public wishing to address the City Council/Board of Directors 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/Board of Directors 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/Board of Directors.

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/Laguna Woods Civic Support Fund 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/Laguna Woods Civic Support Fund prior to 2:00 p.m. on the day of this meeting.

Written public comments/testimony will be provided to the City Council/Board of Directors and included in the City Clerk/Secretary’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/Laguna Woods Civic Support Fund 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/Laguna Woods Civic Support Fund 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)

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Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special The City/Laguna Woods Civic Support Fund plans to live stream this meeting on Zoom (audio and/or video). 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: 885 3538 0938
• Open the Zoom application following the on-screen prompts • Enter the following meeting password: 001853
• 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/Laguna Woods Civic Support Fund and others. No party should expect privacy of such information.

2. Zoom (on a telephone)
The City/Laguna Woods Civic Support Fund plans to live stream this meeting on Zoom (audio and/or video). Public comments/testimony will not be accepted via Zoom. • Call (669) 444-9171 or (346) 248-7799
• Follow the prompts and provide the information required by Zoom • When prompted for a webinar ID enter: 885 3538 0938
• When prompted for a passcode enter: 001853
Parties are advised that their telephone number and information provided to Zoom may be publicly visible and/or visible to the City/Laguna Woods Civic Support Fund and others. No party should expect privacy of such information.

3. YouTube
The City/Laguna Woods Civic Support Fund plans to live stream this meeting on YouTube (audio and/or video). 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/Laguna Woods Civic Support Fund and others. No party should expect privacy of such information.

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

Laguna Woods City Council Agenda  06/25/2025 Adjourned Regular Page 5 of 10 Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special I. CALL TO ORDER
Introductory Notes: Members of the public wishing to address the City Council/Board of Directors 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, oneby-one, at the time an item is considered.

Members of the public wishing to address the City Council/Board of Directors 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/Board of Directors.

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/Laguna Woods Civic Support Fund may be disclosed or become a matter of public record. No speaker should expect privacy of such information.

This meeting will be held concurrently with a special meeting of the Laguna Woods Civic Support Fund Board of Directors (“Board of Directors”), which is comprised of the five members of the City Council. Items I, II, III, and V will be heard by the City Council and Board of Directors. Item 7.2 will be heard by the Board of Directors.

II. ROLL CALL
III. PLEDGE OF ALLEGIANCE
IV. PRESENTATIONS AND CEREMONIAL MATTERS – None
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/Board of Directors on items not appearing on this agenda. Pursuant to state law, the City Council/Board of Directors 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 – None; the monthly City Treasurer’s Report was provided at the regular meeting on June 18, 2025 VII. CONSENT CALENDAR

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Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special 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/Board of Directors 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/Board of Directors on items appearing on the Consent Calendar regardless of whether an item is removed for separate discussion and consideration of action.

7.1 Waste Management 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 CityGreen Consulting, LLC.

AND

2. Approve an extension and amendment with CityGreen
Consulting, LLC for waste management consulting services and authorize the City Manager to execute the extension and amendment, subject to approval as to form by the City
Attorney.

7.2 Laguna Woods Civic Support Fund Fiscal Years 2025-27 Budget Recommendation: In the capacity of the Laguna Woods Civic Support Fund Board of Directors, approve budgets for the Laguna Woods Civic Support Fund for Fiscal Year 2025-26 and Fiscal Year 2026-27.

ADJOURN THE SPECIAL MEETING OF THE LAGUNA WOODS CIVIC

SUPPORT FUND BOARD OF DIRECTORS
VIII. PUBLIC HEARINGS – None
IX. CITY COUNCIL BUSINESS
Laguna Woods City Council Agenda  06/25/2025 Adjourned Regular Page 7 of 10 Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special

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

1. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING THE
FISCAL YEARS 2025-27 BUDGET AND WORK PLAN FOR
FISCAL YEAR 2025-26 COMMENCING JULY 1, 2025 AND
ENDING JUNE 30, 2026, AND FISCAL YEAR 2026-27
COMMENCING JULY 1, 2026 AND ENDING JUNE 30,
2027
AND

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING A NEW
11-YEAR CAPITAL IMPROVEMENT PROGRAM FOR
FISCAL YEARS 2025-26 THROUGH 2035-36, IN

CONFORMANCE WITH APPLICABLE CITY POLICIES

AND DISCRETION
AND

3. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING A

STATEMENT OF THE TRANSPORTATION-RELATED
PROJECTS AND MEASURE M2 (OC GO) BUDGETS

INCLUDED IN THE CAPITAL IMPROVEMENT
PROGRAM FOR FISCAL YEARS 2025-26 THROUGH 2031-
32, IN CONFORMANCE WITH MEASURE M2 (OC GO)

REQUIREMENTS

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Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special AND

4. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING THE

ANNUAL APPROPRIATIONS LIMIT (GANN LIMIT) FOR
FISCAL YEAR 2025-26 COMMENCING JULY 1, 2025 AND
ENDING JUNE 30, 2026, IN ACCORDANCE WITH

ARTICLE XIIIB OF THE CALIFORNIA STATE

CONSTITUTION

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

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, ADOPTING A LIST
OF FISCAL YEAR 2025-26 PROJECTS PROPOSED TO

RECEIVE FUNDING FROM THE ROAD REPAIR AND
ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD

MAINTENANCE AND REHABILITATION ACCOUNT), AS

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

AFFIRMATIONS AND AUTHORIZATIONS

9.3 Employee Positions, Compensation, and Benefits
Recommendation:

1. Approve a job classification for the following City employee position: Senior Planner.

AND

2. Repeal job classifications for the following City employee positions, effective July 1, 2025: Conservation Administrator Laguna Woods City Council Agenda  06/25/2025 Adjourned Regular Page 9 of 10 Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special and Development Manager.

AND

3. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAGUNA WOODS, CALIFORNIA, REPEALING
RESOLUTION NO. 25-15, AND ESTABLISHING A

COMPENSATION SCHEDULE AND BENEFITS FOR CITY

EMPLOYEES, INCLUDING THE CITY MANAGER AND

OTHER LOCAL AGENCY EXECUTIVES AS DEFINED IN
CALIFORNIA GOVERNMENT CODE SECTION 3511.1

9.4 Smoking, Fire Hazards, and Resident Safety
(agendized by Councilmember Moore)
Recommendation: Provide direction to the City Manager on matters concerning smoking, fire hazards, and resident safety.

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

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Laguna Woods Civic Support Fund Board of Directors Agenda  06/25/2025 Special

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
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.

11.1 The City Council will meet in closed session under the authority of California Government Code Section 54957(b)(1) to consider the following: Public Employee Performance Evaluation – City Manager.

XII. CLOSED SESSION REPORT
XIII. ADJOURNMENT
Next Regular Meeting: Wednesday, July 16, 2025 at 2 p.m.

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

7.0 CONSENT CALENDAR SUMMARY
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ITEM 7.0
CC  06-25-2025 ARM Consent Calendar Summary – AR Page 1 of 2 City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 25, 2025 Adjourned Regular Meeting
SUBJECT: Consent Calendar Summary
Recommendation
Approve all proposed actions on the June 25, 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 25, 2025 Consent Calendar contains the following items:

7.1 [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 CityGreen Consulting, LLC. 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. CityGreen ITEM 7.0
Consent Calendar Summary – AR Page 2 of 2 CC  06-25-2025 ARM Consulting has provided as needed waste management services to the City since July 1, 2024. For many years prior to that date, the City contracted directly with CityGreen Consulting’s President, Michael Balliet, for similar services. CityGreen Consulting (and/or Mr. Balliet) provides or has provided similar services to the cities of Costa Mesa, Fountain Valley, Irvine, Los Alamitos, Newport Beach, and Villa Park. Due to the continuing need for the services provided by CityGreen Consulting and CityGreen Consulting’s qualifications and past performance, staff recommends waiving competitive bidding requirements for the proposed extension and amendment.

AND
[2] Approve an extension and amendment with CityGreen Consulting, LLC for waste management consulting services and authorize the City Manager to execute the extension and amendment, subject to approval as to form by the City Attorney. The proposed extension is for one year from July 1, 2025 through June 30, 2026. Some rates would be increased.

7.2 In the capacity of the Laguna Woods Civic Support Fund Board of Directors, approve budgets for the Laguna Woods Civic Support Fund for Fiscal Year 2025-26 and Fiscal Year 2026-27. The proposed budgets are included as attachments A and B. The Laguna Woods Civic Support Fund is expected to remain largely inactive during fiscal years 2025-26 and 2026-27.

Planned expenditures include annual corporate filings and other minimum activities necessary to maintain the corporation.

7.1 WASTE MANAGEMENT CONSULTING

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

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ITEM 7.1
CLW-City Green Consulting, LLC – Extension-Amendment 6/25/2025

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EXTENSION AND AMENDMENT OF THE

AGREEMENT FOR CONSULTANT SERVICES

BETWEEN THE

CITY OF LAGUNA WOODS
AND

CITYGREEN CONSULTING, LLC

FOR WASTE MANAGEMENT CONSULTING SERVICES
This EXTENSION AND AMENDMENT of the AGREEMENT FOR
CONSULTANT SERVICES ("AGREEMENT") that was approved by the City Council on June 5, 2025, by and among the City of Laguna Woods, a California municipal corporation ("CITY") and CityGreen Consulting, LLC ("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 July 1, 2024 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, 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 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 provided herein.

2. CITY and CONSULTANT hereby agree to an AMENDMENT of the AGREEMENT consisting of the modifications shown on page 3 of this AMENDMENT to Exhibit "B" of the AGREEMENT.
[SIGNATURES ON NEXT PAGE]
ITEM 7.1
CLW-City Green Consulting, LLC – Extension-Amendment 6/25/2025

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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
Michael Balliet, President
ITEM 7.1
CLW-City Green Consulting, LLC – Extension-Amendment 6/25/2025

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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
CONSULTANT shall be compensated using the rates set forth in Table B-1.

Table B-1: Compensation Schedule
CONSULTANT Position Hourly Rate1
Principal Level Project Manager $135$145 per hour
Senior Staff Consultant $125$130 per hour
Staff Consultant $110 per hour
1 CONSULTANT shall bill hourly rates in 15-minute increments with no minimum or maximum.

The rates set forth in Table B-1 are all inclusive, with the exception of courier/mailing services and special, non-routine expenses, all of which must be authorized by CITY, in advance, and may only be charged to CITY at cost (as evidenced by receipts).

CONSULTANT shall not receive separate compensation for travel, lodging, mileage, telephone service, internet service, food, or drink.

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7.2 LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEARS 2025-27 BUDGET
For additional information on this item,
please refer to Item 7.0 (Consent Calendar Summary).

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ITEM 7.2 - Attachment A

LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEAR 2025-26 BUDGET
Beginning Fund Balance June 30, 2025 - Projected Beginning Fund Balance $ 1,439 Revenues - Estimated* General Description
R1 Donations - Restricted Friends of the Library - Contributions from individuals and businesses $ - R2 Donations - Restricted Friends of the Dog Park - Contributions from individuals and businesses $ - R3 Donations - Unrestricted Civic Support Fund, No Specific Designation - Contribution from individuals and businesses $ - R4 Fundraising Funds from special events, may be unrestricted or restricted $ - R5 Grant Funding Monies applied for and received from government and private giving programs $ - R6 Miscellaneous All other revenue, including support from City of Laguna Woods and bank interest $ - TOTAL $ -
Expenditures - Projected** General Description PROPOSED E1 Contract Services Accounting, graphic design, legal, and other professional services (excluding information technology) $ - E2 Corporate Fees Monies paid to maintain corporate and charitable status (e.g., IRS, CA Attorney General) $ 100 E3 Information Technology Domain name registration, email service, website hosting/design, and related professional services $ 200 E4 Supplies and Printing Letterhead, envelopes, flyers, and other purchases or reproductions (excluding equipment) $ - E5 Supportive Contributions Friends of the Library - Expenditures from restricted contributions for programs, projects, etc. $ - E6 Supportive Contributions Friends of the Dog Park - Expenditures from restricted contributions for programs, projects, etc. $ - E7 Miscellaneous All other expenditures, including bank fees $ - TOTAL $ 300
REVENUES OVER / (UNDER EXPENDITURES) $ (300)
Unappropriated Fund Balance June 30, 2026 - Projected Ending Fund Balance $ 1,139 * The Chief Executive Officer may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditure appropriations as a method of fiscal control.
** The Chief Executive Officer is authorized to transfer appropriations and make adjustments within and between expenditure accounts, provided that there is no increase in overall appropriations and such transfers are not between restricted and unrestricted funds. Appropriations from unappropriated fund balance must be approved by the Board of Directors.

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ITEM 7.2 - Attachment B

LAGUNA WOODS CIVIC SUPPORT FUND
FISCAL YEAR 2026-27 BUDGET
Beginning Fund Balance June 30, 2026 - Projected Beginning Fund Balance $ 1,139 Revenues - Estimated* General Description
R1 Donations - Restricted Friends of the Library - Contributions from individuals and businesses $ - R2 Donations - Restricted Friends of the Dog Park - Contributions from individuals and businesses $ - R3 Donations - Unrestricted Civic Support Fund, No Specific Designation - Contribution from individuals and businesses $ - R4 Fundraising Funds from special events, may be unrestricted or restricted $ - R5 Grant Funding Monies applied for and received from government and private giving programs $ - R6 Miscellaneous All other revenue, including support from City of Laguna Woods and bank interest $ - TOTAL $ -
Expenditures - Projected** General Description PROPOSED E1 Contract Services Accounting, graphic design, legal, and other professional services (excluding information technology) $ - E2 Corporate Fees Monies paid to maintain corporate and charitable status (e.g., IRS, CA Attorney General) $ 100 E3 Information Technology Domain name registration, email service, website hosting/design, and related professional services $ 200 E4 Supplies and Printing Letterhead, envelopes, flyers, and other purchases or reproductions (excluding equipment) $ - E5 Supportive Contributions Friends of the Library - Expenditures from restricted contributions for programs, projects, etc. $ - E6 Supportive Contributions Friends of the Dog Park - Expenditures from restricted contributions for programs, projects, etc. $ - E7 Miscellaneous All other expenditures, including bank fees $ - TOTAL $ 300
REVENUES OVER / (UNDER EXPENDITURES) $ (300)
Unappropriated Fund Balance June 30, 2027 - Projected Ending Fund Balance $ 839 * The Chief Executive Officer may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditure appropriations as a method of fiscal control.
** The Chief Executive Officer is authorized to transfer appropriations and make adjustments within and between expenditure accounts, provided that there is no increase in overall appropriations and such transfers are not between restricted and unrestricted funds. Appropriations from unappropriated fund balance must be approved by the Board of Directors.

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

IMPROVEMENT PROGRAM
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ITEM 9.1
CC  06-25-2025 ARM ITEM 9.1 – AR Page 1 of 3
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 25, 2025 Adjourned Regular Meeting
SUBJECT: Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025- 36 Capital Improvement Program
Recommendation

1. Adopt a resolution titled:

2. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A NEW 11-YEAR CAPITAL
IMPROVEMENT PROGRAM FOR FISCAL YEARS 2025-26 THROUGH
2035-36, IN CONFORMANCE WITH APPLICABLE CITY POLICIES

AND DISCRETION
AND

3. Adopt a resolution titled:

ITEM 9.1
ITEM 9.1 – AR Page 2 of 3 CC  06-25-2025 ARM

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, ADOPTING A STATEMENT OF THE
TRANSPORTATION-RELATED PROJECTS AND MEASURE M2 (OC

GO) BUDGETS INCLUDED IN THE CAPITAL IMPROVEMENT
PROGRAM FOR FISCAL YEARS 2025-26 THROUGH 2031-32, IN
CONFORMANCE WITH MEASURE M2 (OC GO) REQUIREMENTS
AND

4. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT (GANN LIMIT) FOR FISCAL YEAR 2025-26 COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026, IN

ACCORDANCE WITH ARTICLE XIIIB OF THE CALIFORNIA STATE

CONSTITUTION
Background
The proposed Fiscal Years 2025-27 Budget & Work Plan (Attachment A) establishes a scope of work and financial plan for the City to undertake during the fiscal years spanning July 1, 2025 through June 30, 2027. The Fiscal Years 2025- 36 Capital Improvement Program is incorporated therein.

Publicly noticed City Council meetings were held on March 19, April 16, May 21, May 28, and June 18 to discuss and provide direction to staff on the development of the Fiscal Years 2025-27 Budget & Work Plan. Each meeting included an opportunity for public input.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, on the proposed Fiscal Years 2025-27 Budget & Work Plan (Attachment A) and implementing resolutions (attachments B, C, D, and E).

The proposed budget and work plan adoption resolution (Attachment B) includes the establishment of three assigned reserves. The annual target for the Paid Leave Contingency Reserve is calculated based on projected accrued paid leave balances ITEM 9.1
CC  06-25-2025 ARM ITEM 9.1 – AR Page 3 of 3
at the end of each fiscal year (June 30), in accordance with the City’s paid leave policies and obligations. Once fiscal-year-end calculations are available to finalize such calculations, the City Council will be asked to adjust the annual targets for assigned reserves, accordingly.

Report Prepared With: Liz Torres, Administrative Services Director/City Treasurer Attachments: A – Proposed Fiscal Years 2025-27 Budget & Work Plan B – Proposed Budget and Work Plan Adoption Resolution
C – Proposed Capital Improvement Program Adoption Resolution Exhibit A – Fiscal Years 2025-36 Capital Improvement Program D – Proposed Capital Improvement Program Adoption Resolution for OCTA Exhibit A – OCFundtracker Statement for Fiscal Years 2025-32 E – Proposed Annual Appropriations Limit Adoption Resolution Exhibit A – Annual Appropriations Limit Fiscal Year 2025-26 Calculation This page is intentionally blank.

BUDGET & WORK PLAN
Fiscal Years 2025-27
JUNE 25, 2025
ITEM 9.1 - Attachment A

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

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

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

ABOUT THE COVER PHOTOGRAPH
Aliso Creek is one of Orange County’s last remaining
natural creeks. It begins near Silverado Canyon Road in unincorporated Orange County and outlets into the
Pacific Ocean at Aliso Beach. Over the course of
almost 20 miles, Aliso Creek passes through the cities of Aliso Viejo, Laguna Beach, Laguna Hills, Laguna Niguel, Laguna Woods, Lake Forest, and Mission Viejo.

The cover photograph was taken on May 8, 2025 along
the portion of Aliso Creek within Laguna Woods.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27
JUNE 25, 2025
Shari L. Horne
Mayor
Annie McCary
Mayor Pro Tem
Cynthia Conners
Councilmember
Pearl Lee
Councilmember
Carol Moore
Councilmember
Christopher Macon
City Manager
Liz Torres
Administrative Services Director/City Treasurer
ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE i

TABLE OF CONTENTS
Cover
Inside Cover
Title Page
Table of Contents i
Transmittal Letter v
Chapter 1.0. City Background 1.0-1
A Brief History 1.0-1
Physical Setting 1.0-1
Local Government 1.0-2
City Facilities and Parks 1.0-5
Local Land Uses 1.0-6
Population 1.0-8
Other Local Demographics 1.0-8
Congressional Districts 1.0-12
California Assembly District 1.0-12
California Senate District 1.0-12
California Board of Equalization District 1.0-12
Orange County Supervisorial District 1.0-12
Southern California Association of Governments Regional Council District 1.0-12 Chapter 2.0. City Organization 2.0-1
Departmental Structure 2.0-1
City Council 2.0-2
City Attorney’s Office 2.0-2
Authorized City Employee Positions 2.0-3
Reporting Relationships 2.0-6
City Manager’s Office 2.0-7
City Clerk’s Office 2.0-8
Administrative Services Department 2.0-9
Engineering & Infrastructure Services Department 2.0-10 Planning & Environmental Services Department 2.0-11
Public Safety Services Department 2.0-12
Future Outlook for City Employee Positions 2.0-13
ITEM 9.1 - Attachment A
PAGE ii CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Chapter 3.0. City Budget Practices 3.0-1
Introduction 3.0-1
Two-Year Budgeting and Work Planning 3.0-1
Budget and Work Plan Development Process 3.0-1
Continual Budget and Work Plan Improvement Process 3.0-3 Budget Policies 3.0-4
Status of Budgetary Reserves 3.0-4
Basis of Budgeting and Accounting 3.0-6
Fund Types 3.0-6
Annual Appropriations Limit (“Gann Limit”) 3.0-7
Debt Service Obligations 3.0-8
Chapter 4.0. City Budget Detail, All Funds Summaries 4.0-1 Introduction 4.0-1
Exhibit: Summary by Fund, All Funds – Fiscal Year 2025-26 4.0-3 Exhibit: Summary by Fund, All Funds – Fiscal Year 2026-27 4.0-5 Exhibit: Revenue Summary – All Funds 4.0-7
Exhibit: Expenditures Summary – All Funds 4.0-9
Exhibit: Inter-Fund Transfers Summary – All Funds 4.0-11 Chapter 5.0. City Budget Detail, General and Capital Funds 5.0-1 “At-A-Glance” General Fund Summary 5.0-1
General Fund Summary – Revenue 5.0-2
General Fund Summary – Expenditures 5.0-19
General Fund Expenditures by Department 5.0-28
Capital Projects Fund Revenue 5.0-36
Capital Projects Fund Expenditures 5.0-37
Exhibit: Revenue Summary – General Fund 5.0-39
Exhibit: Expenditures Detail – General Fund 5.0-41
Chapter 6.0. City Budget Detail, Special Revenue Funds 6.0-1 Special Revenue Funds Summary 6.0-1
Fuel Tax Fund 6.0-2
Road Maintenance & Rehabilitation Program Fund 6.0-3
Measure M2 (OC Go) Fund 6.0-5
Service Authority for Abandoned Vehicles Fund 6.0-7
Supplemental Law Enforcement Services Fund 6.0-8
Mobile Source Reduction Fund 6.0-9
PEG/Cable Television Fund 6.0-11
Senior Mobility Fund 6.0-12
Community Development Block Grant (CDBG) Fund 6.0-15
Federal Grants Fund 6.0-17
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE iii State of California Grants Fund 6.0-20
Miscellaneous Special Revenue Fund 6.0-23
Laguna Woods Civic Support Fund 6.0-25
Exhibit: Revenue Summary – Special Revenue Funds 6.0-27 Exhibit: Expenditures Detail – Special Revenue Funds 6.0-29 Chapter 7.0. City Work Plan 7.0-1
Continued Programs, Projects, and Services 7.0-1
Significant Changes in Service Levels 7.0-5
Significant Work Plan Items 7.0-5
Future Outlook for Significant Work Plan Items 7.0-15
Chapter 8.0. City Capital Projects 8.0-1
Capital Improvement Program 8.0-1
Capital Projects Appropriations Summary – Budgeted 8.0-2 Capital Projects Appropriations Summary – Planned 8.0-4 Future Outlook for Capital Improvement Projects 8.0-7
Capital Improvement Program Project Worksheets – Carryover Projects to Fiscal Year 2025-26 8.0-9
Capital Improvement Program Project Worksheets – New Projects for Fiscal Year 2025-26 8.0-25
Capital Improvement Program Project Worksheets – New Projects for Fiscal Year 2026-27 8.0-37
Capital Improvement Program Project Worksheets – Projects for Future Fiscal Years 8.0-47
Exhibit: Fiscal Years 2025-36 Capital Improvement Program – Funding Plan 8.0-69 Appendices
A – Administrative Policy 2.9 (Budgeting, Reserves, and Reporting) B – Resolution No. 25-XX (Budget and Work Plan Adoption) C – Resolution No. 25-XX (Capital Improvement Program Adoption) D – Resolution No. 25-XX (Annual Appropriations Limit Adoption) E – Glossary of Terms and Acronyms
ITEM 9.1 - Attachment A
PAGE iv CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE v

TRANSMITTAL LETTER
June 25, 2025
Honorable Mayor and City Councilmembers:

It is my privilege to present the City of Laguna Woods’ Fiscal Years 2025-27 Budget & Work Plan. This document establishes a scope of work and financial plan for the City to undertake during the fiscal years spanning the 24-month period from July 1, 2025 through June 30, 2027.

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

City Council’s Priority Focus Areas
A City that is…
Healthy and safe
High in quality of life
Environmentally conscious
Economically prosperous
Fiscally responsible
Professionally and efficiently served
ITEM 9.1 - Attachment A
PAGE vi CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This budget and work plan is the City’s fifth consecutive two-year budget and work plan since transitioning from single-year budgets and work plans in 2017.

Multi-year financial planning continues to achieve the City’s intended goals of providing longer-term financial forecasts, greater certainty regarding the sustainability of operations, and heightened strategic vision.

The development of this budget and work plan included six open and publicly noticed City Council meetings, each with an opportunity for public input. For more information, please refer to Chapter 3.0 (City Budget Practices).

Prior Year Service Level Indicators
[Service Level Indicators – Calendar Years 2021-2024]
2021A 2022 2023 2024
Building Permitting
Building Permits Issued 3,286 2,224 2,734 2,195
Building Inspections Conducted 5,552 6,394 8,143 8,016
Capital Improvements & Maintenance
Curb Ramps ReconstructedB 8 14 5 Projects
initiated in
2024 were
completed
in 2025
Pavement Rehabilitated (square feet)B 87,400 100,200 87,896 Sidewalks Reconstructed (square feet)B 3,768.5 13,435 18,177.5 Public Safety Calls for Service
Animal Services
(City of Laguna Beach) 196 214 363 342
Fire/Emergency Medical Services
(Orange County Fire Authority) 5,423 5,762 5,787 5,970
Law Enforcement Services
(Orange County Sheriff’s Department) 4,324 3,662 4,433 4,765 Senior Mobility Program
Trips (All Destinations) 1,341 612 5,149 24,956C
Trip Miles (All Destinations) 10,022 3,790 42,792 211,756C Waste & Recycling
Household Hazardous Waste Collected
Door-to-Door (pounds) 4,946 6,466 6,121 6,270
Waste Collected through City Hall
Drop-off Program (pounds) 3,817 4,403 4,168 4,279
Batteries (pounds) 2,082 2,543 3,006 3,432
Medicine (pounds) 702 1,007 299 0
Sharps (pounds) 1,033 853 863 847
Shredding (resident appointments) 618 1,083 1,282 1,397 Shredding (containers collected) 211 303 300 306
Per Capita Disposal Rate – Population
(maximum pounds of landfill disposal
per resident / actual pounds)D

3.9 / 3.1
Compliant

3.9 / 3.3
Compliant

3.9 / 3.8
Compliant

3.9 / 3.7
Compliant
E
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE vii Per Capita Disposal Rate – Employment
(maximum pounds of landfill disposal
per employee / actual pounds)D

16.8 / 14.0
Compliant

16.8 / 14
Compliant

16.8 / 12.4
Compliant

16.8 / 12.1
Compliant
E
Other Figures
Foreign Pensions Acknowledged 66 114 134 142
Signatures Notarized 1,108 1,010 1,209 1,239
Public Library Materials Checked Out
from Laguna Woods Branch
(OC Public Libraries)
19,647 21,342 21,790 40,419F
A Service levels for 2021 were impacted by COVID-19.

B Data is reported in the calendar year projects are accepted as complete.

C The City launched a new iteration of the Senior Mobility Program on July 1, 2023.

D Per capita disposal rates reflect the City’s compliance with state landfill disposal limits. E Data is in draft form; rates will be finalized with annual state reporting in June/July 2025.

F The City’s Public Library Building opened on January 27, 2024.

Financial Reporting and Annual Independent Audits
Fiscal Year 2023-24 was the 10th year for which an Annual Comprehensive Financial Report (“ACFR”) was prepared with each of the sections prescribed by the Governmental Accounting Standards Board (“GASB”). Preparation of an ACFR includes a more detailed presentation of financial statements than is required by law and is optional, but encouraged, by GASB. The City has been awarded the Government Finance Officers Association’s “Certificate of Achievement for Excellence in Financial Reporting” for each of its ACFRs with evaluation of the Fiscal Year 2024-25 ACFR currently pending.

The City’s annual independent audits for both fiscal years 2022-23 and 2023- 24 resulted in unmodified (clean) opinions that the financial statements were fairly presented in conformity with Generally Accepted Accounting Principles (“GAAP”). No material weaknesses or significant deficiencies were identified in the City’s internal control structure for either fiscal year. The annual independent audit for Fiscal Year 2024-25 is currently underway.

Budget Snapshot
The operating budgets for fiscal years 2025-26 and 2026-27 are balanced with revenue expected to exceed expenditures. Each fiscal year also includes strategic investments in capital improvements projects and other limited-term initiatives, which are referred to as “non-operating expenditures.” Revenue estimates can be characterized as cautious, which has been the City’s longstanding practice and continues to be important due to financial concerns and economic uncertainties beyond the City’s control. For more ITEM 9.1 - Attachment A
PAGE viii CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN information, please refer to the Financial Health and Broader Economic Outlook discussions beginning on pages viii and x, respectively.

Expenditures have been calculated to meet the City’s needs and implement the programs, projects, and services described herein. They represent best estimates based on data and information currently available.

Inclusive of all funds, expenditures for Fiscal Year 2025-26 total $13,411,987. The General Fund operating budget is balanced and accounts for the majority of expenditures at $8,394,328. At the end of the fiscal year, it is projected that the unassigned General Fund balance will be $6,095,968, or 72.6% of the Fiscal Year 2025-26 operating budget. That unassigned balance would be in addition to reserves totaling $4,905,723.

Inclusive of all funds, expenditures for Fiscal Year 2026-27 total $12,309,436. The General Fund operating budget is balanced and accounts for the majority of expenditures at $8,941,466. At the end of the fiscal year, it is projected that the unassigned General Fund balance will be $5,492,650, or 61.4%, of the Fiscal Year 2026-27 operating budget. That unassigned balance would be in addition to reserves totaling $5,016,723.

Financial Health
The City’s financial position is strong due to its history of responsible financial management, which stems from an organization-wide commitment to being good stewards of public funds. Highlights include:
• No debt service obligations. The City has never issued bonds or incurred debt service obligations. For more information, please refer to the debt service obligations discussion on page 3.0-8.
• Fully funded employee pension plans. The City’s pension plans are fully funded according to the most current actuarial valuations. For more information, please refer to the California Public Employees’ Retirement System discussion beginning on page 5.0-24.
• Growing prefunding trust funds. The City maintains irrevocable trust funds to prefund future liabilities related to employee pension plans and retiree medical obligations. The trust fund for pension liabilities is growing 25-26
26-27
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE ix in accordance with City Council-established policy and is likely to reach its preliminary funding goal during the term of this budget and work plan.

The trust fund for retiree medical liabilities contains funds equal to 94.6% of actual liabilities, as of the most current actuarial valuation. For more information, please refer to pages 5.0-25 (pension prefunding) and 5.0- 27 (retiree medical prefunding).
• Fully funded reserves. The City maintains contingency reserves equal to 50% of General Fund operating revenue. Those reserves are fully funded in this budget and work plan and augmented by several million dollars of additional unassigned General Fund balances. For more information, please refer to the Budget Snapshot discussion beginning on page vii.

Financial concerns for the City include:
• Rising law enforcement contract costs. Law enforcement contract costs have historically presented a budgetary challenge for the City primarily due to labor agreements negotiated by the County of Orange and approved by the Orange County Board of Supervisors. While cannabis business tax revenue has increased the City’s ability to accommodate rising law enforcement contract costs, the reality continues to be that as long as decisionmakers who are not directly accountable to the citizens of Laguna Woods (i.e., the Orange County Board of Supervisors) control such a significant cost center for the City, financial pressure will continue to grow. State law and the contractual nature of the City’s relationship with the Orange County Sheriff's Department preclude the City from exerting financial control over its operations.

This budget and work plan includes contingencies to offset potential future increases in law enforcement contract costs both as a routine safeguard and due to the expiration of existing County of Orange labor agreements in June 2026.
• Dependance on a small number of tax generators. Business-related tax revenue (cannabis business tax, sales tax, and transient occupancy tax) comprises approximately one-third of the City’s estimated General Fund revenue for fiscal years 2025-26 and 2026-27. While business-related tax revenue has historically been a reliable performer, risk continues to exist due to the small number of businesses that generate the majority of revenue. For example, the top five sales tax producers generated 63% of all sales tax revenue in the 2024 calendar year. One business each generates all or most cannabis business tax and transient occupancy ITEM 9.1 - Attachment A
PAGE x CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN tax revenue. Business closures or changes in consumer behavior that adversely affect business tax generators have the potential to result in large and immediate impacts on General Fund operating revenue.

This budget and work plan funds several land use and zoning-related activities that could positively impact the local business environment while simultaneously furthering the City’s goal of providing residents with access to high quality goods and services close to home.

Broader Economic Outlook
The City uses information from sources including the Federal Reserve, the California Legislative Analyst’s Office (“LAO”), and California State University, Fullerton’s Woods Center for Economic Analysis and Forecasting to provide national, state, and regional economic context for budget and work plan development. While budget and work plan development occurs every two years, economic conditions are revisited regularly, including while preparing management’s discussion and analysis for each ACFR.

California State University, Fullerton’s Woods Center for Economic Analysis and Forecasting’s 2025 Spring Economic Forecast 1 notes that “the economic outlook is softening—not only because of the [presidential administration’s] policies, which are delivering their own shocks, but also because the U.S. economy was already poised to slow after years of above-trend growth.” While their analysis finds that the “odds of a downturn have risen appreciably,” no recession is expected “even as growth slows and inflation ticks higher.” On September 18, 2024, November 7, 2024, and December 18, 2024, the Federal Reserve lowered the target range for the federal funds rate (the interest rate that banks and other depository institutions charge each other for short-term borrowing) as part of its efforts to reduce inflation to 2.00%. The target range is now 4.25 to 4.50%, after having remained at 5.25 to 5.50% since March 2020 shortly after the onset of COVID-19. In its most recent statement dated June 18, 2025, the Federal Reserve’s Federal Open Market Committee (“FOMC”) held the target range constant and wrote that “although swings in net exports have affected the data, recent indicators suggest that economic activity has continued to expand at a solid pace. The unemployment rate remains low, and labor market conditions remain solid.” 1 Puri, Anil K., and Mira Farka. Shaken and Stirred: Trumponomics, Taxes, Tariffs, Trade and Prospects for Growth. California State University, Fullerton, Woods Center for Economic Analysis and Forecasting, 24 Oct. 2024.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE xi Increases in the target range for the federal funds rate typically result in higher interest rates for pooled investment funds, certificates of deposit, and other types of investments commonly held by the City, while reductions in the target range lower those same interest rates. This budget and work plan assumes a decline in interest revenue due to lower interest rates and a smaller investable cash balance following the final expenditure of American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds.

Economic analysis and the City’s financial performance in recent fiscal years support the cautious revenue estimates included in this budget and work plan.

At a minimum, a slowing economy is likely to cause some slowing of local business activity. Though the nature of the City’s predominately property taxfueled revenue base provides solid insulation from the dramatic revenue swings experienced by cities that rely more heavily on taxes generated from consumer spending, the City is not fully immune.

Beyond simply cautious revenue estimates, this budget and work plan is well positioned to endure recessions and other forms of economic downturn due to its spending restraint and lack of reliance on federal funding.

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

Significant Work Plan Items
• .gov Domain Transition
• 2025 Triennial California Building Standards Code Adoption • Automated License Plate Reader Deployment
• Building and Planning Records Digitization
• Discretionary Zoning Permits and Procedures Regulations • Document Retention Policy Update
• Emergency Operations Plan Update
• Fire Risk Reduction Community List
• General Plan Housing Element Implementation
• General Plan Update – Conservation and Open Space Elements ITEM 9.1 - Attachment A
PAGE xii CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • General Plan Update – Mobility Element
• General Plan Update – Safety Element
• Group Home and Sober Living Home Regulations
• Local Hazard Mitigation Plan Update
• National Opioid Settlement
• Objective Design and Development Regulations
• Pavement Management Plan Update for Fiscal Years 2026-36 • Potential New Fire Station
• Public Safety Grant Program
• State Trash Orders Compliance
• Tree City USA Community Designation
For additional information, please refer to Chapter 7.0 (City Work Plan).

Capital Improvement Projects
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9
• Circulation Improvement Project – Fiscal Year 2025-26 • Circulation Improvement Project – Fiscal Year 2026-27 • City Centre Park Enhancement Project
• City Hall Complex Parkng Lot Improvement Project
• City Hall Refurbishment and Safety Project: Phase 4
• City Hall Refurbishment and Safety Project: Phase 5
• Paseo De Valencia – Moulton Parkway Confluence Bypass Corridor Project
• Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)
• Pavement Management Plan Project (Northbound Moulton Parkway between City Limits and Calle Cortez)
• Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)
• Pedestrian Accessibility Improvement Project: Phase 10 ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE xiii • Public Works Warehouse Project
• Transit Shelter and Street Furniture Project
• Woods End Wilderness Preserve Trail Drainage and Improvement Project For additional information, please refer to Chapter 8.0 (City Capital Projects).

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

Respectfully submitted,
Christopher Macon
City Manager
ITEM 9.1 - Attachment A
PAGE xiv CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY BACKGROUND

CHAPTER

1.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
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 ITEM 9.1 - 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
ITEM 9.1 - 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
ITEM 9.1 - 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
ITEM 9.1 - 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 ITEM 9.1 - 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 ITEM 9.1 - 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) ITEM 9.1 - 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.

ITEM 9.1 - 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
85 years and over
ITEM 9.1 - 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
ITEM 9.1 - 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
ITEM 9.1 - 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.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY ORGANIZATION

CHAPTER

2.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - 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
Office
ITEM 9.1 - Attachment A
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.

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.

ITEM 9.1 - Attachment A
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)
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
ITEM 9.1 - Attachment A
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)
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.

ITEM 9.1 - Attachment A
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) Limited Part-time Employees (FTE) ITEM 9.1 - Attachment A
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)
ITEM 9.1 - Attachment A
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 - - - - ITEM 9.1 - Attachment A
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 ITEM 9.1 - Attachment A
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)
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.

ITEM 9.1 - Attachment A
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)
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
ITEM 9.1 - Attachment A
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
Planning & Environmental Services Director
The Planning & Environmental Services Department is responsible for functions related to private construction and the built environment, including planning, ITEM 9.1 - Attachment A
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 ITEM 9.1 - Attachment A
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.

ITEM 9.1 - Attachment A
PAGE 2.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY BUDGET PRACTICES

CHAPTER

3.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
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 ITEM 9.1 - Attachment A
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 ITEM 9.1 - Attachment A
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] ITEM 9.1 - Attachment A
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.

ITEM 9.1 - Attachment A
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.

ITEM 9.1 - Attachment A
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 ITEM 9.1 - Attachment A
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.

ITEM 9.1 - Attachment A
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.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY BUDGET DETAIL,

ALL FUNDS SUMMARIES

CHAPTER

4.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
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 9.1 - Attachment A
PAGE 4.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
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 9.1 - Attachment A
PAGE 4.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
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 9.1 - Attachment A
PAGE 4.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
PAGE 4.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY BUDGET DETAIL,

GENERAL AND CAPITAL FUNDS

CHAPTER

5.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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 9.1 - Attachment A
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.

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

During Fiscal Years 2023-25, employee benefits were modified as follows:
• The City provides a monthly benefit allowance to full-time and part-time employees which can be used for health insurance, dental insurance, vision insurance, health flexible spending, dependent care flexible spending, and/or up to $500 in taxable compensation (taxable compensation is only available to full-time employees hired prior to January 1, 2019). Effective January 1, 2024, the amount of the monthly benefit allowance was increased from $1,000 to $1,200 for full-time employees and from $800 to $960 for part-time employees. Effective January 1, 2025, the amount of the monthly benefit allowance was increased from $1,200 to $1,500 for full-time employees and from $960 to $1,200 for part-time employees.
• Prior to January 1, 2024, the City enrolled full-time and part-time employees in an employee assistance program that provides voluntary, confidential assistance to employees in working through various life challenges that may adversely affect job performance, health, and personal well-being. Enrollment costs were paid as a mandatory deduction from each employee’s monthly benefit allowance. Effective January 1, 2024, the employee assistance program was extended to limited part-time employees and the City began paying enrollment costs on behalf of all employees.
• Effective, January 1, 2024, Ceasar Chavez Day and Juneteenth National Independence Day were added as paid holidays for full-time and parttime employees. • Effective January 1, 2024, to avoid a single-day workweek preceding the paid Winter Holiday for full-time and part-time employees, the timing of the Winter Holiday was adjusted to specify that when December 24 falls ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-23 on a Tuesday, the Winter Holiday will be observed beginning on December 23.
• Effective January 1, 2024, paid bereavement leave and paid court leave were added for full-time and part-time employees
• Effective January 1, 2024, paid time off accrual and use policies for limited part-time employees were modified to comply with California Senate Bill 616 (Gonzalez, Chapter 309, Statutes of 2023). • Effective January 1, 2024, a second tier of technology allowances was added for employees who are regularly required to use their personal cellular telephone as part of the City’s multi-factor authentication and cyber security protocols ($25 per month).
• Effective July 1, 2025, building employees will be required to work on Martin Luther King, Jr. Day, Cesar Chavez Day, and Juneteenth National Independence Day. All full-time and part-time employees, except for the City Manager, will receive one hour of administrative leave (if exempt) or 1.5 times pay (if non-exempt) for every hour they are required to work on City-observed holidays.
• Effective July 1, 2025, a new educational assistance program will provide all employees who have been employed by the City for at least six months (including the City Manager, but excluding limited part-time employees who are not building employees), with nontaxable financial assistance for tuition, textbooks, and other educational expenses on a reimbursement basis. Maximum reimbursements will range from $1,050 to $5,250 per employee/calendar year, based on length of employment. • Effective July 1, 2025, employees who are temporarily assigned to a higher level job classification for 14 consecutive calendar days or more will receive acting status pay.
• Effective July 1, 2025, new policies will be added regarding the City Manager’s ability to grant unpaid leaves of absence to employees.

The most current employee compensation and benefits resolutions and the City Manager Employment Agreement are available at or from City Hall and on the City’s website (www.cityoflagunawoods.org > click on “City Council/ Employee Compensation & Benefits” in the footer on any page).

Except as noted, this budget does not contemplate significant changes to the compensation schedule or benefits for non-contract employees, nor to the terms of the City Manager Employment Agreement. It includes the employee ITEM 9.1 - Attachment A
PAGE 5.0-24 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN positions identified in Chapter 2.0 and allows for only minimal movement by employees within established compensation ranges.

California Public Employees’ Retirement System
Like many local governments in California, the City contracts with the California Public Employees’ Retirement System (“CalPERS”) to provide defined pension benefits for employees.

Qualified employees hired prior to January 1, 2013, or otherwise eligible pursuant to the Public Employees’ Pension Reform Act of 2013 (“PEPRA”), are considered “classic” pension plan members. Classic members are enrolled in a pension plan with a “2% at age 55” retirement formula. Though not required by law, classic members contribute 7% of their annual covered salary to their pension plan.

Qualified employees hired on or after January 1, 2013, and not otherwise eligible for “classic” pension plan enrollment, are considered “PEPRA” pension plan members. PEPRA members are enrolled in a pension plan with a “2% at age 62” retirement formula. PEPRA memberscontribute a variable percentage of their annual covered salary to their pension plan in an amount calculated in accordance with state law. The PEPRA employee contribution rate is 8.0% for Fiscal Year 2025-26 and may change for Fiscal Year 2026-27.

The City is required to make employer contributions to its pension plans that are based on a variety of assumptions including, but not limited to, rates of return on pooled investments managed by CalPERS. The difference between the sum of the City’s accumulated pension plan assets and the total projected cost of earned pension benefits is referred to as “unfunded accrued liability.” Paying Off Unfunded Accrued Liability
City Administrative Policy 2.9 calls for the consideration of lump sum payments to reduce unfunded accrued liability for pension plans at least as frequently as each biennial budget development process. It also establishes a goal of maintaining an at least 80% funded level for all pension plans.

Since May 2017, the City Council has approved periodic lump sum payments to reduce the unfunded accrued liability of its pension plans. Those contributions additionally help to reduce future employer contributions and mitigate potential future impacts of reductions in or variances from CalPERS’ discount rate (expected rate of return on pooled investments).

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-25 [History of Lump Sum Payments to CalPERS]
Date of City Council Approval Total Lump Sum Payments
(all pension plans)
September 18, 2024 $96,448
October 18, 2023 $306,925
October 21, 2020 $29,970
October 16, 2019 $101,092
September 26, 2018 $137,455
May 17, 2017 $483,218
Note: No lump sum payments were necessary between the lump sum payments approved on October 21, 2020 and October 18, 2023, due to the City’s total liability being more than fully funded as a result of investment performance and prior contributions.

This budget does not include any additional lump sum payments. CalPERS’ next valuation reports will be released in August 2025, after which the City Council may consider making such payments.

Actuarial Valuations
CalPERS produces an annual valuation report for the City’s pension plans based on information available as of June 30 of the preceding year. The valuation reports include the annual required contributions from both the City and its employees for the next fiscal year, a projection of the annual required contributions for the following fiscal year, funding calculations, and related information.

On September 18, 2024, the City Council approved lump sum payments to pay off the total unfunded accrued liability of its pension plans as of the fiscal year ended June 30, 2023. Those lump sum payments have caused the City’s pension plans to be fully funded according to the most current actuarial valuations.

The City’s expenditure appropriations for employer contributions to CalPERS are based on the information contained in the most current valuation reports.

Current and prior valuation reports are available at or from City Hall and on the City’s website (www.cityoflagunawoods.org/pension-liabilities).

Prefunding Employer Contributions
On April 7, 2021, the City Council adopted two resolutions (Resolution Nos. 21- ITEM 9.1 - Attachment A
PAGE 5.0-26 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 13 and 23-14) that enabled the City’s participation in the California Employers’ Pension Prefunding Trust (“CEPPT”). The CEPPT is established in the State of California’s Treasury for the purpose of allowing eligible public agencies to prefund required pension plan contributions.

Since January 2024, the City Council has approved periodic contributions to the CEPPT to prefund required pension contributions. Those contributions diversify the City’s investment portfolio and are invested in a manner intended to generate earnings to offset future lump sum payments to reduce the unfunded accrued liability of the City’s pension plans. [History of Contributions to the CEPPT]
Date of City Council Approval Total Contribution
December 18, 2024 $104,490
January 31, 2024 $163,555
On January 15, 2025, the City Council amended City Administrative Policy 2.9 to establish an initial goal of maintaining a minimum balance in the CEPPT of $670,000 (the sum of the five most recent lump sum payments made by the City to pay off the entirety of its then-current unfunded accrued liability for CalPERS pension plans) with suggested annual payments equal to 50% of the audited increase in the General Fund fund balance at the end of each fiscal year, beginning with Fiscal Year 2024-25. It is expected that the City Council will consider amending this budget to provide for such payments after each annual audit is completed for fiscal years 2024-25 and 2025-26.

Payroll Taxes – Employment Training Tax
The City is required to pay the State of California’s Employment Training Tax, which provides funds to train employees in targeted industries to improve the competitiveness of California businesses. The City pays a rate established by the State, which for calendar year 2025 is 0.1% on the first $7,000 of earnings.

This budget assumes the rate will remain the same in calendar year 2026.

Payroll Taxes – Social Security and Medicare
The City participates in Social Security and Medicare programs, which provide retirement and health benefits to qualified employees beginning as early as age 62. All employees (full-time, part-time, and limited part-time) pay the full employee contribution and the City pays an equivalent employer contribution, which for calendar year 2025 is 6.2% on the first $176,100 of earnings for Social Security and 1.45% on all earnings for Medicare. Total costs for Social Security ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-27 and Medicare are projected to be $145,700 for Fiscal Year 2025-26 and $152,328 for Fiscal Year 2026-27.

Payroll Taxes – State Unemployment Insurance
The City participates in the State of California’s Unemployment Insurance program, which provides temporary financial assistance to qualified persons who have separated from employment. The City pays a rate established by the State, which for calendar year 2025 is 1.5% on the first $7,000 of earnings.

This budget assumes the rate will remain the same in calendar year 2026.

Other-Post Employment Benefits (Retiree Medical)
As a member of the CalPERS health insurance program, the City is statutorily required to offset a portion of the cost of CalPERS health insurance premiums for qualified retired employees (“other post-employment benefits” or “OPEB”) at a minimum rate that is adjusted annually. Rates are established by state law with the monthly cost for calendar year 2025 totaling $158 per qualified retired employee. Retired employees pay the remainder of their premium costs.

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

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

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

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

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

An actuarial valuation completed in July 2024 calculated the City’s unfunded OPEB liability at $7,450 as of June 30, 2023. The OPEB liability is 94.6% funded through the OPEB Trust Fund according to the most current actuarial valuation.

ITEM 9.1 - Attachment A
PAGE 5.0-28 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This budget does not include any additional contributions to the OPEB Trust Fund. The next actuarial study will be completed in Fiscal Year 2025-26, after which the City Council may consider making such contributions.

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

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

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

Compensation is fixed at $300 per month, but may be waived at the discretion of each councilmember.
• No budget is provided for councilmember air travel.
• This budget includes lodging costs for all councilmembers to attend the California Joint Powers Insurance Authority’s Annual Risk Management Educational Forum each fiscal year.
• Funds are included for councilmembers to attend the:
o League of California Cities’ Annual Conference and Expo o League of California Cities’ Orange County Division meetings o Orange County Fire Authority’s Best & Bravest Dinner
o Orange County Sheriff’s Department’s Medal of Valor Luncheon A contingency is also included with the assumption that there may be ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-29 additional City Council travel, conference, and meeting costs.

General Government Department
Notes and Notable Changes from Prior Years
• Insurance costs vary from year to year based on actuarial studies of the California Joint Powers Insurance Authority’s claims experience. Funding requirements are allocated to each member of the insurance pool using loss experience and payroll, relative to other members. Insurance costs include policies for crime, liability, pollution legal liability, property, and workers’ compensation. In Fiscal Year 2025-26, insurance costs include a relatively large pool-wide increase in the primary liability program due to a combination of factors such as social inflation driving up the cost of settlements and jury awards, and increases in excess and reinsurance premiums. The Fiscal Year 2026-27 budget assumes continued increases. • Funds are included for the City’s annual dues for the:
o League of California Cities
o Orange County Council of Governments
o Orange County Local Agency Formation Commission
o Southern California Association of Governments
• Funds are included for staff memberships in professional organizations, including the:
o California Municipal Clerks Association (City Clerk)
o California Municipal Treasurers Association (City Manager) o Orange County City Manager Association (City Manager) • Memberships and dues budgets for Administrative Services Department and Planning & Environmental Services Department staff have been moved to new accounts in those departments.
• Mileage and parking budgets for Administrative Services Department, Engineering & Infrastructure Services Department, and Planning & Environmental Services Department staff have been moved to new accounts in those departments.
• This budget includes lodging costs for the City Manager to attend the California Joint Powers Insurance Authority’s Annual Risk Management Educational Forum in Fiscal Year 2026-27. The City Manager and other staff plan to commute to and from the Annual Risk Management Educational Forum in Fiscal Year 2025-26.

ITEM 9.1 - Attachment A
PAGE 5.0-30 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Funds are included for City Manager’s Office and City Clerk’s Office staff to attend meetings and conferences associated with memberships in professional organizations, as well as:
• League of California Cities’ webinars
• League of California Cities’ Orange County Division meetings • Orange County Fire Authority’s Best & Bravest Dinner
• Orange County Sheriff’s Department’s Medal of Valor Luncheon A contingency is also included with the assumption that there may be additional, as yet unknown, staff travel, conference, and meeting costs. • Travel, conferences, and meetings budgets for Administrative Services Department, Engineering & Infrastructure Services Department, and Planning & Environmental Services Department staff have been moved to new accounts in those departments.
• Funds are included for the General Municipal Election on November 7, 2028 (assumption is City Council election only; no local ballot measures). • Budgets for janitorial and maintenance services include both City Hall and the Public Library Building (City Hall and the Public Library Building are collectively referred to as the “City Hall Complex”). As required by the City’s public library lease agreement with the County of Orange, the County of Orange will reimburse the City for janitorial services and supplies provided for the public library and in connection with the County of Orange’s use of the outdoor activity room. Reimbursement revenue is accounted for as General Fund miscellaneous revenue. • The website services budget has been moved from the Administrative Services Department to the General Government Department. • This budget anticipates increases in costs associated with applicable agreements scheduled for competitive procurement in fiscal years 2025- 27 (please refer to Chapter 7.0).

Administrative Services Department
Notes and Notable Changes from Prior Years
• New accounts have been added to create department-specific budgets for the following, which were previously accounted for in the General Government Department: Membership and dues; mileage and parking; and, travel, conferences, and meetings.
• Funds are included for staff memberships in professional organizations, ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-31 including the:
• California Municipal Treasurers Association (Administrative Services Director/City Treasurer)
• California Society of Municipal Finance Officers (Administrative Services Director/City Treasurer and Accountant)
• Government Finance Officers Association (Administrative Services Director/City Treasurer and Accountant)
• The website services budget has been moved to the General Government Department.
• This budget anticipates increases in costs associated with applicable agreements scheduled for competitive procurement in fiscal years 2025- 27 (please refer to Chapter 7.0).

Engineering & Infrastructure Services Department
Notes and Notable Changes from Prior Years
• Funds are included to provide for as-needed engineering services that are not transportation-related. Most transportation-related engineering services costs are budgeted in special revenue funds.
• The City is required to expend at least $104,578 in Fiscal Year 2025-26 and $104,578 in Fiscal 2026-27 from its General Fund for transportation-related purposes in order to be eligible to receive funds from Orange County’s Measure M2 (OC Go) one-half cent transportation-related sales tax. This requirement is referred to as “maintenance of effort” or “MOE.” • The M2 MOE budget is slightly higher than the MOE requirement amount to allow for fluctuations in costs and to provide a buffer in the event the City and Orange County Transportation Authority (in its role as Measure M2 administrator) differ as to cost eligibility. • The MOE requirement amount may increase on July 1, 2029 and every three years thereafter based on the California Department of Transportation’s Construction Cost Index for the preceding three calendar years, provided that the Construction Cost Indexbased increase cannot exceed the City’s General Fund revenue growth rate during the update period.
• This budget anticipates increases in costs associated with applicable agreements scheduled for competitive procurement in fiscal years 2025- 27 (please refer to Chapter 7.0).

ITEM 9.1 - Attachment A
PAGE 5.0-32 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Planning & Environmental Services Department
Notes and Notable Changes from Prior Years
• This budget includes the “in-sourcing” of building and code enforcement functions that were formerly performed by consultants and the addition of a new Planning & Environmental Services Director position to manage and provide oversight for those and other functions.

Those organizational changes account for the significant decreases in the building services and code enforcement services budgets, as well as the significant increases in the compensation and benefits budgets. • Building plan review and other building-related contract services have been shifted from the building services account to a new building services, contract services account.
• A new building services, supplies/other account has been added. • A new fleet services account has been added with a budget for costs associated with the four 2025 Chevrolet Equinox EVs that have been purchased for use by building inspectors and other department staff.

The fleet services budget includes maintenance, monitoring, and washing costs. Charging costs will be accounted for in the Mobile Source Reduction Fund for the first three years. Charging costs will become General Fund expenses in May 2028 (Fiscal Year 2027-28). • The City transitioned from a primarily paper-based to electronic building permitting system on November 18, 2019. The electronic system requires ongoing software and software implementation services that are funded in this budget. Those costs are also considered in the annual Building, Planning, Encroachment, and Grading Permit Fee Study.
• Funds are included to provide for as-needed planning services that are not related to reimbursable projects, including implementation of the General Plan Housing Element, annual compliance reviews of San Sebastian Apartment’s affordable housing program, and monitoring of the Orange County Transportation Authority’s Interstate 5/El Toro Road Interchange Project and other external development projects with the potential to impact Laguna Woods.
• This budget includes funding for an agreement approved by the City Council on December 21, 2022 for the procurement of mulch from the Golden Rain Foundation of Laguna Woods in connection with California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016). The cost of the agreement is $10,890 for Fiscal Year 2025-26 and $10,890 for Fiscal Year 2026-27, for a total of $21,780 payable to the Golden Rain Foundation of ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-33 Laguna Woods from this budget. The Fiscal Year 2025-26 payment is accounted for in the State of California Grants Fund.
• Water quality (stormwater) costs continue to increase, with most of the increase attributable to activities required to comply with orders related to the State Water Resources Control Board’s Statewide Water Quality Control Plans for Trash, as well as pending reissuance of National Pollutant Discharge Elimination System (“NPDES”) permits and continued implementation of the South Orange County Watershed Management Area’s Water Quality Improvement Plan.
• New accounts have been added to create department-specific budgets for the following, which were previously accounted for in the General Government Department: Membership and dues; mileage and parking; and, travel, conferences, and meetings.
• Funds are included for staff memberships in professional organizations, including the:
o American Planning Association (Planning & Environmental Services Director and Development Manager)
o California Association of Code Enforcement Officers (Planning & Environmental Services Director, Development Manager, and Code Enforcement Officer)
o California Building Officials Association (Building Official) • This budget anticipates increases in costs associated with applicable agreements scheduled for competitive procurement in fiscal years 2025- 27 (please refer to Chapter 7.0).

Public Safety Services Department
Notes and Notable Changes from Prior Years
• The current agreement with the City of Laguna Beach for animal control and shelter services will end on June 30, 2026. Service costs are $124,392 for Fiscal Year 2025-26 and as yet unknown for Fiscal Year 2026-27 (a contingency is included to offset potential future increases in costs). • The City’s agreement with the County of Orange for law enforcement services in Fiscal Year 2025-26 includes an annual cost of $3,588,995 (an increase of $206,818, or approximately 6.11%, from Fiscal Year 2024-25; and 42.76% of the Fiscal Year 2025-26 General Fund operating budget). • The agreement includes:
 “Direct Purchase” Positions:

ITEM 9.1 - Attachment A
PAGE 5.0-34 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • 1.34 full-time equivalent (“FTE”) Sergeant (shared with Aliso Viejo and Laguna Hills)
• 0.50 FTE Investigator (shared with Aliso Viejo)
• 6.00 FTE Deputy Sheriff II
 Regional/Shared Positions:
• 13.25% of 14.90 FTE positions assigned to traffic, auto theft, directed enforcement, and courts
 Charges for services/supplies, transportation, indirect costs (e.g., overhead), and other additional costs
• Salaries and benefits are 74.26% ($2,664,994) of total costs. [Historical Law Enforcement Contract Costs as a Percentage of General Fund Operating Budgets – Fiscal Years 2023-24 through 2025-26] 2025-26
Law Enforcement Contract Cost (as of
July 1, 2025) - General Fund Portion
All Other General Fund Operating
Expenditures (Budget)
2023-24
Law Enforcement Contract Cost (Final
Adjusted) - General Fund Portion
All Other General Fund Operating
Expenditures (Actual)
2024-25
Law Enforcement Contract Cost (Final
Adjusted) - General Fund Portion
All Other General Fund Operating
Expenditures (Projection)

42.76%

46.83% 43.00%
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-35 • The law enforcement services budget assumes:
o A funding offset from the State of California’s Supplemental Law Enforcement Services Account (“SLESA”) of $231,600 in each fiscal year. SLESA funds are accounted for in a special revenue fund. o A cost savings of one-quarter of 1% of each fiscal year’s base law enforcement services agreement cost, due to early payment discounts offered by the County of Orange
• The primary cause of increases in law enforcement costs continues to be labor agreements negotiated by the County of Orange and approved by the Orange County Board of Supervisors. Those labor agreements expire in June 2026. Due to the Orange County Board of Supervisors’ past proclivity to approve costly labor agreements without consultation with cities, the law enforcement services budget includes a contingency in each fiscal year to offset potential future increases in costs. No new law enforcement services are assumed or anticipated.
[Historical Law Enforcement Contract Costs
– Fiscal Years 2020-21 through 2025-26]
Fiscal
Year
Contract Cost
(Final
Adjusted)
Change from
Prior Fiscal Year
Change
from Fiscal
Year 2020-21
Credit at Fiscal
Year End (A)
2025-26 $3,588,995 (B) 6.11% ($206,818) 23.72% TBD
2024-25 $3,382,177 7.34% ($231,382) 16.59% TBD
2023-24 $3,150,795 -0.01% (-$407) 8.61% ($64,547.23)
2022-23 $3,151,202 2.69% ($82,670) 8.63% ($232,061.67)
2021-22 $3,068,532 5.78% ($167,602) 5.78% ($76,631.22) (C) 2020-21 $2,900,930 - - ($7,906.00)
(A) The City does not budget assuming receipt of fiscal year end credits. (B) The Fiscal Year 2025-26 contract cost is as of July 1, 2025. (C) The Fiscal Year 2021-22 credit includes $11,739.07 from the American Rescue Plan Act. • Funds are included for other law enforcement-related costs paid outside of the law enforcement services agreement, including:
• 800 MHz Countywide Coordinated Communication System
• Automated Fingerprint Identification System
• Automated license plate readers
• Funds are included to continue the emotional and practical support ITEM 9.1 - Attachment A
PAGE 5.0-36 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN services provided by Trauma Intervention Programs, Inc.

General Fund Operating Contribution to Senior Mobility Fund Notes and Notable Changes from Prior Years
• This budget includes transfers from the General Fund to the Senior Mobility Fund in the amount of $406,052 each fiscal year. Those transfers will support the operation of the Senior Mobility Program.

Information Technology & Cyber Security Account
Notes and Notable Changes from Prior Years
• The Information Technology & Cyber Security Account was added in Fiscal Year 2019-20 to address limited-term and extraordinary information technology and cyber security needs. Information Technology & Cyber Security Account expenditures are considered to be non-operating. $30,000 is budgeted in each fiscal year.

CAPITAL PROJECTS FUND REVENUE
The Capital Projects Fund is used to account for resources that are reserved for capital improvement purposes. All Capital Projects Fund resources come either from transfers in from the unassigned General Fund balance or from intergovernmental revenue from other government entities cooperating with the City on capital improvement projects.

Capital Projects Fund transfers in from the General Fund for Fiscal Year 2025-26 are estimated to be $1,860,000, or 129.9% more than year-end projections for Fiscal Year 2024-25. In Fiscal Year 2026-27, Capital Projects Fund transfers in from the General Fund are estimated to be $350,000, which reflects a decrease of $1,510,000, or 81.2%, from the Fiscal Year 2025-26 estimate.

Intergovernmental revenue for Fiscal Year 2025-26 is estimated to be $85,000 (from the City of Laguna Hills for the Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)), or 23.38% less than year-end projections for Fiscal Year 2024-25. No intergovernmental revenue is anticipated for Fiscal Year 2026-27.

Additional funding for capital improvement purposes is budgeted in special revenue funds and discussed separately in Chapter 6.0.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 5.0-37

CAPITAL PROJECTS FUND EXPENDITURES
Capital Projects Fund expenditures are considered to be non-operating and projected to be $1,860,000 for Fiscal Year 2025-26 and $350,000 for Fiscal Year 2026-27. All expenditures relate to the Capital Improvement Program projects listed below. For additional information, please refer to Chapter 8.0.

Fiscal Year 2025-26
• City Hall Complex Parking Lot Improvement Project ($50,000) • City Hall Refurbishment and Safety Project: Phase 5 ($1,600,000) • 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
• Public Works Warehouse Project ($50,000)
• Transit Shelter and Street Furniture Project ($75,000) TOTAL: $1,860,000
Fiscal Year 2026-27
• Transit Shelter and Street Furniture Project ($350,000) TOTAL: $350,000
Expected Carryovers
• Unspent appropriations approved prior to July 1, 2025 are expected to be carried over to Fiscal Year 2025-26 for the following projects, pursuant to Section 2.9.04(10) of City Administrative Policy 2.9:
• Circulation Improvement Project – Fiscal Year 2024-25 • City Centre Park Enhancement Project
• City Hall Refurbishment and Safety Project: Phase 4
• City Hall Refurbishment and Safety Project: Phase 5
• Paseo De Valencia – Moulton Parkway Confluence Bypass Corridor Project
• Woods End Wilderness Preserve Trail Drainage and Improvement Project
ITEM 9.1 - Attachment A
PAGE 5.0-38 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

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 3,862,400 Property Transfer Tax 85,478 116,657 139,357 110,361 128,203 114,900 130,000 130,000 133,100 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 1,285,800 Cannabis Business Tax Collection Began in Fiscal Year 2023-24 37,380 - 1,082,600 1,200,000 1,200,000 Franchise Fees 699,250 667,091 675,108 707,654 813,820 753,100 876,501 883,200 892,500 Transient Occupancy Tax 349,660 254,371 465,867 581,921 598,188 620,000 587,100 597,900 609,200 Development Processing Fees 671,039 682,913 815,005 891,684 885,158 827,400 875,324 887,000 899,300 Interest 189,379 100,503 83,686 290,865 464,254 340,000 400,000 395,000 372,000 Miscellaneous:

Regular 254,585 188,198 193,651 311,354 368,296 213,800 266,100 265,300 270,900 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 9,525,200 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 9,525,200 Capital Projects Fund
Intergovernmental 7,993 - - - - - 110,930 85,000 -
Interest 8,046 7,244 6,391 16,667 31,691 - 69,077 - -
TOTAL CAPITAL PROJECTS FUND 16,039 7,244 6,391 16,667 31,691 - 180,007 85,000 - 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 9,525,200

CITY OF LAGUNA WOODS
Revenue Summary - General Fund
Fiscal Years 2025-27 Budget & Work Plan
PAGE 5.0-39
ITEM 9.1 - Attachment A
PAGE 5.0-40 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

GENERAL FUND
General Expenses
Mileage and Parking - - - - 4 500 62 250 250
Travel, Conferences, and Meetings 262 - - 2,734 2,687 5,130 5,130 6,415 6,665 Compensation
Monthly Compensation 14,400 13,800 14,400 14,700 14,400 14,400 14,700 14,400 14,400 Payroll Taxes 1,102 1,056 1,106 1,125 1,102 1,102 1,125 1,102 1,102 Total City Council 15,764 14,856 15,506 18,559 18,193 21,132 21,017 22,167 22,417 General Expenses
Community Outreach 728 1,149 786 557 2,919 2,000 3,188 3,129 3,285 SB 2557 Property Tax Admin Fee - - - 1,940 1,979 2,000 2,775 3,000 3,000 Insurance 66,305 68,182 49,011 71,984 71,912 73,855 72,998 85,035 93,858 Legal Services 141,311 79,559 193,287 101,231 179,258 103,971 102,058 125,000 125,000 Meeting Accessibility and Broadcast Services 2,800 3,800 4,600 5,400 15,529 15,250 12,426 15,420 19,405 Memberships and Dues 9,661 8,877 9,727 11,503 12,135 24,190 24,190 20,681 22,048 Mileage and Parking 963 602 1,328 1,969 1,940 500 2,000 500 510 Office Equipment and Maintenance 6,613 5,702 7,182 9,500 10,075 10,071 8,299 9,215 9,400 Office Supplies and Activities 7,822 9,636 8,139 7,743 9,737 10,000 12,918 20,000 21,000 Postage and Mailing (42) 1,757 914 1,711 2,672 2,000 1,385 2,000 2,040 Printing 483 253 1,578 95 520 750 565 750 765
Public Notices 7,005 8,910 6,125 6,556 23,858 16,700 16,629 20,000 21,000 Records Management Services 3,552 6,279 5,043 7,443 5,637 12,806 12,806 12,452 13,068 Travel, Conferences, and Meetings 1,083 550 1,478 1,753 1,618 3,035 1,256 1,045 1,958 Website Services - - - - - - - 29,445 30,867
Other Projects and Services 22,379 20,040 53,876 54,756 30,578 28,257 24,372 28,120 29,595 Indirect Costs Allocation - - - (2,707) - - - - -
Election Expenses
City Council Election - 24,443 - 37,534 - 35,000 36,204 - 46,948 City Hall Expenses
Janitorial Services, City Hall Complex 12,679 26,994 30,620 30,285 26,368 39,723 39,191 74,936 76,664 Maintenance, City Hall Complex 52,067 83,823 127,587 79,992 126,258 91,295 87,420 94,641 101,601 Telephones, City Hall 24,420 31,105 33,790 47,297 26,508 10,200 11,796 12,180 12,798 Utilities, Electric, City Hall Complex 20,130 23,013 26,985 29,860 35,375 33,000 40,650 42,683 44,817 Utilities, Gas, City Hall Complex 436 718 979 4,002 685 3,250 757 795 835 Utilities, Internet, City Hall - - 11,426 9,361 10,923 11,348 9,569 10,568 11,082 Utilities, Water, City Hall Complex 1,953 1,967 1,966 2,615 2,752 4,904 3,380 3,718 4,090 Compensation & Benefits
Salaries, Full-time 312,191 312,140 309,971 278,585 326,742 425,979 425,978 454,180 465,379 Salaries, Contra Acct. (6,661) (23,594) (19,784) (10,273) (4,769) (3,295) (3,294) - - Salaries, Part-time 9,288 192 - 41,586 51,236 52,772 49,991 57,200 65,000 Fringe Benefits 32,341 32,725 31,271 24,750 30,295 48,750 48,749 54,000 54,000 Supplemental Allowances 1,959 1,800 2,754 4,054 14,772 18,408 18,408 32,958 32,958 Payroll Taxes 21,736 21,212 21,000 21,899 26,756 33,994 34,232 37,773 38,965 Retirement (Employer Contribution) 30,989 33,065 33,485 35,797 39,685 47,278 48,972 51,446 52,552 Non-Operating - Lump Sum Payments (see detail below) 101,092 29,970 - - 306,925 200,938 200,938 - - Benefit Administration 1,636 1,934 1,927 1,766 2,652 2,125 3,158 4,095 4,153 Retiree Medical (Employer Contribution) 6,437 5,076 5,256 5,400 5,544 5,544 5,670 5,724 5,796 Non-Operating - OPEB Trust Contribution (see detail below) 19,529 - - - - - - - Total General Government 912,885 821,879 962,307 925,945 1,399,074 1,366,598 1,359,634 1,312,689 1,414,437

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
City Council
General Government
Fiscal Years 2025-27 Budget & Work Plan
PAGE 5.0-41
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2025-27 Budget & Work Plan
General Expenses
Audit Services 22,200 32,300 21,500 25,500 27,218 30,000 39,691 43,060 44,600 Information Technology Services 46,390 76,790 72,315 80,925 74,456 87,426 86,356 94,992 99,742 Finance and Payroll Services 147,140 50,603 70,123 50,632 55,506 71,990 67,108 73,819 77,510 Card Processing Fees 604 6,097 8,300 17,758 26,125 20,000 16,911 20,000 20,000 Memberships and Dues - - - - - - - 616 6,648
Mileage and Parking - - - - - - - 500 510
Travel, Conferences, and Meetings - - - - - - - 1,000 1,020 Website Services 5,167 6,180 4,924 5,400 23,509 24,158 24,118 - - Other Projects & Services 5,357 199 232 - - 2,500 - - - Compensation & Benefits
Salaries, Full-time 137,965 201,928 202,758 219,894 231,829 237,199 241,754 253,973 266,672 Salaries, Contra Acct. (3,818) (2,943) (3,652) (4,133) (3,638) - (2,084) - - Fringe Benefits 23,390 33,079 24,459 33,099 36,590 45,026 45,025 50,400 50,400 Supplemental Allowances - - 954 1,854 2,304 2,154 2,754 15,879 15,879 Payroll Taxes 10,841 15,178 15,278 16,282 17,046 21,328 18,130 19,765 20,736 Retirement (Employer Contribution) 10,574 15,916 14,789 16,155 18,488 18,140 19,582 19,931 20,826 Total Administrative Services 405,810 435,327 431,980 463,367 509,433 559,921 559,345 593,935 624,543 General Expenses
Engineering Services 56,066 10,015 10,352 7,986 34,348 54,715 54,711 65,000 66,750 Non-Operating (see detail below) 14,924 22,936 - - - - - - - Landscaping Services 66,759 74,234 76,104 74,940 64,524 95,100 95,001 82,838 89,745 Street Maintenance - - 881 - - - - - -
Traffic Signal Maintenance - - 6,628 - - - - - -
Mileage and Parking - - - - - - - 2,000 2,040
M2 Maintenance of Effort 102,314 104,578 135,845 134,770 161,543 138,900 138,845 114,740 119,745 Travel, Conferences, and Meetings - - - - - - - 500 510 Other Projects & Services - - - - - 1,050 1,050 - -
Utilities
Utilities, Street Lights, Residential 22,005 20,887 24,208 35,429 37,031 55,800 55,776 57,200 59,910 Compensation & Benefits
Salaries, Full-time 78,163 77,864 80,093 84,195 91,138 101,686 101,654 106,328 111,644 Less: M2 Maintenance of Effort (32,118) (27,646) (33,258) (40,901) (48,786) (61,500) (61,348) - - Fringe Benefits 12,000 12,000 12,000 12,000 13,210 16,225 16,221 18,000 18,000 Supplemental Allowances 795 954 954 1,854 2,154 2,154 2,154 7,404 7,404 Payroll Taxes 6,398 6,160 6,330 6,835 7,494 8,297 8,155 8,246 8,653 Retirement (Employer Contribution) 5,813 5,838 5,883 6,171 7,255 8,238 8,236 8,344 8,719 Total Engineering & Infrastructure Services 333,119 307,820 326,020 323,279 369,911 420,665 420,455 470,600 493,120 Engineering & Infrastructure Services
Administrative Services
PAGE 5.0-42
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2025-27 Budget & Work Plan
General Expenses
Building Services 586,339 706,984 814,665 851,531 1,050,039 1,105,296 1,114,625 - - Non-Operating (see detail below) 2,537 17,463 19,982 6,457 22,637 65,906 20,641 20,000 20,000 Building Services, Contract Services - - - - - - - 104,500 114,950 Building Services, Printing 585 1,951 939 1,322 1,700 2,000 1,750 2,000 2,100 Building Services, Publications 1,439 - - 1,548 - - - - - Building Services, Software - - 33,625 59,813 38,795 66,632 72,917 98,058 101,808 Building Services, State Fees - - - 7,515 7,785 5,140 5,059 7,200 7,560 Building Services, Supplies/Other - - - - - - - 7,724 7,956 Code Enforcement Services 28,674 36,839 32,910 29,340 105,374 76,310 98,868 1,600 1,680 Fleet Services - - - - - - - 11,864 12,308
Membership and Dues - - - - - - - 1,951 2,050
Mileage and Parking - - - - - - - 500 510
Planning Services 22,233 54,393 51,228 87,852 149,433 64,100 64,072 138,125 139,438 Non-Operating (see detail below) 34,290 15,710 - - - - - 170,000 20,000 Travel, Conferences, and Meetings - - - - - - - 2,000 2,000 Community Waste Events and Collections 37,645 35,059 56,546 68,276 56,357 53,296 53,279 66,180 72,935 Waste Management Services 21,883 37,036 39,706 20,321 9,356 9,724 9,700 14,300 25,180 Water Quality Services 123,365 87,091 102,511 98,289 136,000 134,566 133,871 150,030 129,557 Compensation & Benefits
Salaries, Full-time 108,897 154,210 151,828 168,692 111,358 186,237 190,541 1,006,320 1,056,636 Salaries, Contra. (9,505) (13,509) (9,073) (19,098) (4,324) (3,725) (3,723) - - Salaries, Part-time - - - - - - - 54,432 57,154
Fringe Benefits 13,937 21,943 23,607 23,756 16,779 24,000 28,069 162,000 162,000 Supplemental Allowances - - 1,908 1,908 1,272 1,908 1,749 24,240 24,240 Payroll Taxes 9,021 12,484 12,459 13,739 8,837 14,356 14,352 82,268 86,325 Retirement (Employer Contribution) 11,408 18,077 16,970 19,144 14,690 19,455 19,420 86,474 90,493 Total Planning & Environmental Services 992,748 1,185,731 1,349,811 1,440,405 1,726,088 1,825,201 1,825,190 2,211,766 2,136,880 General Expenses
Animal Services 113,100 109,046 111,168 113,121 115,094 125,604 125,604 124,392 149,271 Law Enforcement Services 2,635,462 2,741,718 2,838,642 2,759,517 2,915,664 3,154,275 3,154,242 3,399,356 3,689,508 Other Public Safety Services 6,039 6,985 3,661 2,050 3,893 40,959 40,958 43,371 45,238 Non-Operating (see detail below) - - - - 33,060 6,940 3,740 340,000 250,000 Total Public Safety Services 2,754,601 2,857,749 2,953,471 2,874,688 3,067,711 3,327,778 3,324,544 3,907,119 4,134,017 General Expenses
Senior Mobility Program - - - - - 645,000 645,000 406,052 406,052 Total General Fund Operating Contribution to Senior Mobility Fund - - - - - 645,000 645,000 406,052 406,052 General Expenses
Non-Operating (see detail below) 130,000 45,000 20,640 4,359 899 24,101 23,232 30,000 30,000 Total Information Technology & Cyber Security Account 130,000 45,000 20,640 4,359 899 24,101 23,232 30,000 30,000 Subtotal Operating Expenditures 5,242,555 5,537,283 6,019,113 6,039,786 6,727,788 7,892,511 7,929,866 8,394,328 8,941,466 Subtotal Non-Operating Expenditures 302,372 131,079 40,622 10,816 363,521 297,885 248,551 560,000 320,000 TOTAL GENERAL FUND (ALL EXPENDITURES) 5,544,927 5,668,362 6,059,735 6,050,602 7,091,309 8,190,396 8,178,417 8,954,328 9,261,466

CAPITAL PROJECTS FUND
Capital Projects (see detail below) 327,534 252,316 164,043 603,367 189,969 1,644,668 809,099 1,860,000 350,000 TOTAL CAPITAL PROJECTS FUND 327,534 252,316 164,043 603,367 189,969 1,644,668 809,099 1,860,000 350,000 TOTAL ALL GENERAL FUND GROUP (ALL EXPENDITURES) 5,872,461 5,920,678 6,223,778 6,653,969 7,281,278 9,835,065 8,987,516 10,814,328 9,611,466 General Fund Operating Contribution to Senior Mobility Fund Planning & Environmental Services
Public Safety Services
Information Technology & Cyber Security Account
PAGE 5.0-43
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Expenditures Detail - General Fund
Fiscal Years 2025-27 Budget & Work Plan
CalPERS Other Post-Employment Benefits (OPEB) Trust Contribution 19,529 - - - - - - - - CalPERS Retirement Unfunded Accrued Liability Lump Sum Payments 101,092 29,970 - - 306,925 200,938 200,938 - - 14,924 - - - - - - - -
- 22,936 - - - - - - -
Building and Planning Records Digitization - - - - - - - 40,000 40,000 Building Permitting Records Digitization 2,537 17,463 19,982 6,457 22,637 65,906 20,641 - - 34,290 15,710 - - - - - - -
- - - - - - - 100,000 -
- - - - - - - 50,000 -
- - - - - - - 40,000 -
- - - - 33,060 6,940 3,740 50,000 -
- - - - - - - 250,000 250,000
130,000 45,000 20,640 4,359 899 24,101 23,232 30,000 30,000 302,372 131,079 40,622 10,816 363,521 297,885 248,551 560,000 320,000 83,898 - - - - - -
7,925 - - - - - -
- - - - - 16,052 16,052
Circulation Improvement Project - Fiscal Year 2024-25 - - - - - 31,604 11,572 City Centre Park Enhancement Project - - - - - 125,000 8,118 City Hall Complex Parking Lot Improvement Project - - - - - - - 50,000 - 147,882 89,815 125,784 423,275 83,523 - - - -
59,593 - - - - - - - -
20,243 161,967 - - - - - - -
- - 18,259 180,092 - - - - -
- - - - 45,683 876,799 504,255 - -
- - - - 35,030 49,970 19,569 1,600,000 -
- 534 - - - - - - -
El Toro Road and Moulton Parkway Water Quality Treatment Project - - - - - 90,768 82,124 - - 1,204 - - - - - - - -
6,789 - - - - - - - -
- - - - - 109,946 - - -
- - - - - - - 85,000 -
Public Works Warehouse Project - - - - - - - 50,000 -
- - - - - 273,250 124,349 - -
- - 20,000 - - - - - -
Transit Shelter and Street Furniture Project - - - - - - - 75,000 350,000 - - - - 25,733 71,279 43,060 - -
TOTAL 327,534 252,316 164,043 603,367 189,969 1,644,668 809,099 1,860,000 350,000 General Plan Updates and Implementation
Objective Design and Development Regulations
Public Safety Grant Program

ENGINEERING & INFRASTRUCTURE SERVICES
El Toro Road Drainage/Localized Flooding Analysis
Golf Cart Path/Low-Speed Vehicle Crossing Zone Signage
General Plan Comprehensive Update

PLANNING & ENVIRONMENTAL SERVICES
Non-Operating Detail

GENERAL GOVERNMENT
Woods End Wilderness Preserve Trail Drainage and Improvement Project El Toro Road Traffic Signal Synchronization Project
City Hall Refurbishment and Safety Project: Phase 2 (Design and Construction)
Capital Projects Fund Detail for Capital Projects
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8
City Hall Refurbishment and Safety Project: Phase 1 (Construction) "A Place for Paws" Dog Park Relocation Project
City Hall/Public Library Project
City Hall Refurbishment and Safety Project: Phase 3
Moulton Parkway Traffic Signal Synchronization Project
City-maintained Catch Basins Full Capture Systems Retrofit Project City Hall Refurbishment and Safety Project: Phase 4
Ridge Route Drive Drainage Repair Project
Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria and Moulton Parkway)
City Hall Refurbishment and Safety Project: Phase 5

PUBLIC SAFETY SERVICES
Emergency Operations Plan Update
Ridge Route Drive Landscape Project
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 3
Paseo de Valencia-Moulton Parkway Bypass Corridor
Automated License Plate Reader Deployment
TOTAL

INFORMATION TECHNOLOGY & CYBER SECURITY ACCOUNT
Expenditures are intended to address limited-term and extraordinary information technology and cyber security needs. Expenditures may include, but are not necessarily limited to, hardware, software, and equipment purchase and installation; network, data, and physical asset protection, redundancy, connectivity, and interoperability improvement; software optimization and workflow improvement; strategic planning; policy and procedure development; cyber security assessment; and, incident response and recovery.

Expenditures for routine (“day-to-day”) information technology consulting services, routine Internet and telecommunications services, and software license agreement and maintenance contract renewals beyond initial terms, are not permitted.

PAGE 5.0-44
ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY BUDGET DETAIL,

SPECIAL REVENUE FUNDS

CHAPTER

6.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-1

6.0. CITY BUDGET DETAIL,

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

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

The City currently maintains 13 individual Special Revenue Funds. [Special Revenue Funds Structure – Fiscal Years 2025-27] Fund Title
Fuel Tax
Road Maintenance & Rehabilitation Program
Measure M2 (OC Go)
Service Authority for Abandoned Vehicles
Supplemental Law Enforcement Services
Mobile Source Reduction
PEG/Cable Television
Senior Mobility
Community Development Block Grant (CDBG)
Federal Grants
State of California Grants
Miscellaneous Special Revenue
Laguna Woods Civic Support Fund
1 Government Accounting Standards Board Statement No. 61 (November 2010), Paragraph 20, defines a “component unit” as a legally separate organization for which the City Council is financially accountable or other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City’s financial statements to be misleading.

ITEM 9.1 - Attachment A
PAGE 6.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Special Revenue Funds are self-balancing. In the following charts and tables, expenditures may exceed revenue as a result of limited-term non-operating expenditures, capital improvement project expenditures, or expenditures for projects funded with revenues received in prior fiscal years.

FUEL TAX FUND
Fuel Tax is generated by an excise tax on fuel used to propel motor vehicles or aircraft pursuant to California Constitution Article XIX Section 1; Revenue and Tax Code sections 7301 – 8404 and 8601 – 9355; and, Streets and Highways Code sections 2100 et seq. The City uses Fuel Tax revenue to support the maintenance, operation, and construction of public streets and rights-of-way. [Fuel Tax Fund Revenue and Expenditures Comparison
– Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $540,900 $432,426
2025-26 (Estimate) $529,000 -
2025-26 (Budget) - $404,557
2026-27 (Estimate) $532,800 -
2026-27 (Budget) - $439,580
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-3 Summary of Significant Trends and Observations
• Fuel Tax revenue was projected and estimated after considering the California Local Government Finance Almanac’s May 2025 analysis of information from the California Department of Finance.
• The Fuel Tax Fund and the Measure M2 (OC Go) Fund support the maintenance, operation, and construction of public streets and rightsof-way. Beginning in Fiscal Year 2025-26, the City modified the types of expenditures that have historically been budgeted in each fund, and added several new accounts, to streamline accounting activities. o Fuel Tax expenditures principally support pavement, sidewalk, and other hardscape maintenance, as well as related civil engineering services and traffic engineering services.
o Measure M2 (OC Go) expenditures principally support traffic signal maintenance and electric and water utility services.
o Landscape services are split between both funds.
• Expenditures in fiscal years 2017-18 and 2019-20 were higher than typical due to capital improvement project expenditures and, in the case of Fiscal Year 2019-20, limited-term street maintenance expenditures (e.g., extensive street restriping work).

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

Proposition 69 (2018) is a ballot measure that California voters approved in 2018 to restrict the California State Legislature’s ability to spend Senate Bill 1 revenue for purposes other than originally intended.

ITEM 9.1 - Attachment A
PAGE 6.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Road Maintenance & Rehabilitation Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $510,100 $44,728
2025-26 (Estimate) $510,600 -
2025-26 (Budget) - $515,824
2026-27 (Estimate) $538,200 -
2026-27 (Budget) - $529,206
Summary of Significant Trends and Observations
• The first Senate Bill 1 revenue measures took effect on November 1, 2017, resulting in the receipt of partial year revenue in Fiscal Year 2017-18. • Senate Bill 1 revenue was projected and estimated after considering the California Local Government Finance Almanac’s May 2025 analysis of information from the California Department of Finance.
• The City’s Senate Bill 1 expenditures are focused on annual pavement management plan-related capital improvement projects.
• For additional information on how the City is using Senate Bill 1 funds to improve local roads, please visit the State of California’s Rebuilding CA website (http://rebuildingca.ca.gov).
$0
$75,000
$150,000
$225,000
$300,000
$375,000
$450,000
$525,000
$600,000
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-5 MEASURE M2 (OC GO) FUND
Measure M2 is a ballot measure that Orange County voters approved in 2006 to increase the countywide sales tax rate through 2041 by one-half cent for the purpose of funding transportation projects and activities. It was preceded by Measure M, a ballot measure that Orange County voters approved for similar purposes in 1990. The City uses Measure M2 revenue to support the maintenance, operation, and construction of public roads and rights-of-way.

In 2017, OCTA rebranded Measure M2 as “OC Go.” The City now uses the term “Measure M2 (OC Go).”
[Measure M2 (OC Go) Fund Historical Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $322,000 $232,536
2025-26 (Estimate) $332,600 -
2025-26 (Budget) - $267,780
2026-27 (Estimate) $341,000 -
2026-27 (Budget) - $284,878
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Summary of Significant Trends and Observations
• Measure M2 (OC Go) “Local Fair Share” apportionment revenue is tied to countywide sales tax receipts and typically comprises the largest portion of Measure M2 (OC Go) Fund revenues. As of March 2025, OCTA estimates that the City’s Local Fair Share apportionment revenue will increase relatively slowly over the coming years.
[OCTA’s Measure M2 (OC Go) Local Fair Share Revenue Estimates as of March 2025 – Fiscal Years 2023-24 through 2031-32]
Fiscal
Year
Local Fair Share
Revenue Estimate
Change from Prior
Fiscal Year
Change from Fiscal
Year 2023-24
2031-32 $379,025 3.96% ($14,430) 20.61%
2030-31 $364,595 4.07% ($14,257) 16.01%
2029-30 $350,338 2.65% ($9,028) 11.48%
2028-29 $341,310 1.55% ($5,217) 8.61%
2027-28 $336,093 1.55% ($5,123) 6.95%
2026-27 $330,970 2.58% ($8,331) 5.32%
2025-26 $322,639 5.30% ($16,239) 2.66%
2024-25 $306,400 (A) -2.50% (-$7,868) -2.50%
2023-24 $314,268 (B) - -
(A) The Fiscal Year 2024-25 Local Fair Share revenue estimate is year-end projected. (B) The Fiscal Year 2023-24 Local Fair Share revenue estimate is year-end actual. • The Fuel Tax Fund and the Measure M2 (OC Go) Fund support the maintenance, operation, and construction of public streets and rightsof-way. Beginning in Fiscal Year 2025-26, the City modified the types of expenditures that have historically been budgeted in each fund, and added several new accounts, to streamline accounting activities. o Fuel Tax expenditures principally support pavement, sidewalk, and other hardscape maintenance, as well as related civil engineering services and traffic engineering services.
o Measure M2 (OC Go) expenditures principally support traffic signal maintenance and electric and water utility services.
o Landscape services are split between both funds.
• Measure M2 (OC Go) grant revenue was received in fiscal years 2017- 18, 2018-19, and 2020-21 to support two traffic signal synchronization projects which are now complete. Expenditures in those fiscal years were higher than typical as a result.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-7

SERVICE AUTHORITY FOR ABANDONED VEHICLES FUND
The City maintains funds in its Service Authority for Abandoned Vehicles Fund to assist with the abatement of abandoned vehicles. Service Authority for Abandoned Vehicles (“SAAV”) revenue was generated as a result of the City’s former membership in the now defunct Orange County Service Authority for Abandoned Vehicles (“OC SAAV”), which operated between 1991 and 2012, pursuant to California Vehicle Code Section 22710(a). During its operation, the OC SAAV imposed and collected a $1 per vehicle registration fee ($2 for commercial vehicles) for use in offsetting member agencies’ costs of abating abandoned vehicles.

The City continues to maintain SAAV funds that it has been unable to spend due to a lack of abandoned vehicles to abate (none in at least the past 17 years). The Orange County Transportation Authority (“OCTA”), which acted as the administrator of the Orange County Service Authority for Abandoned Vehicles, has informed the City that its SAAV funds cannot be returned to OCTA, nor transferred to another city that has a use for them, due to limitations in state law. As a result, the City is pursuing state legislation that would provide for alternative use or disposition of its SAAV funds.

No Service Authority for Abandoned Vehicles Fund activity is expected for fiscal years 2025-26 or 2026-27, beyond minimal interest earnings on the accumulated fund balance.

ITEM 9.1 - Attachment A
PAGE 6.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Service Authority for Abandoned Vehicles Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $2,100 $0
2025-26 (Estimate) $1,000 -
2025-26 (Budget) - $0
2026-27 (Estimate) $1,000 -
2026-27 (Budget) - $0

SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
Supplemental Law Enforcement Services Account funding was included in California Assembly Bill 118 (Committee on Budget, Chapter 40, Statutes of 2011) as part of a realignment of state law enforcement responsibilities to local authorities (see California Assembly Bill 109 (Committee on Budget, Chapter 15, Statutes of 2011)). The City receives a minimum of $100,000 in Supplemental Law Enforcement Services revenue each year, which is used to offset a portion of qualifying, frontline law enforcement services costs. $0
$550
$1,100
$1,650
$2,200
$2,750
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-9 [Supplemental Law Enforcement Services Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $197,100 $176,100
2025-26 (Estimate) $200,400 -
2025-26 (Budget) - $231,600
2026-27 (Estimate) $205,400 -
2026-27 (Budget) - $231,600
Summary of Significant Trends and Observations
• Supplemental Law Enforcement Services Fund revenue continues to increase. The growth rate has varied between 0.2% and 13.5%, annually, over the past five fiscal years. Due to the historic variability, this budget estimates growth in fiscal years 2025-26 and 2026-27 at only 2%.

MOBILE SOURCE REDUCTION FUND
The City receives funding from the State of California’s Assembly Bill 2766 (1991) Subvention Program, which remits a portion of a motor vehicle registration fee surcharge to counties and cities to support efforts to meet requirements of federal and state clean air acts, and for the implementation of motor vehicle $0
$50,000
$100,000
$150,000
$200,000
$250,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN emission reduction measures in the South Coast Air Quality Management District’s Air Quality Management Plan. The City accounts for Assembly Bill 2766 Subvention Program revenue in the Mobile Source Reduction Fund.

Revenue from the Mobile Source Air Pollution Reduction Review Committee’s Clean Transportation FundingTM 2017 Local Government Partnership Program (“2017 MSRC Program”) was accounted for in the Mobile Source Reduction Fund. 2017 MSRC Program funds were intended to “jumpstart” implementation of the South Coast Air Quality Management District’s 2016 Air Quality Management Plan. The City’s one-time allocation was $50,000. [Mobile Source Reduction Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $36,200 $154,794
2025-26 (Estimate) $28,000 -
2025-26 (Budget) - $10,000
2026-27 (Estimate) $28,000 -
2026-27 (Budget) - $10,500
Summary of Significant Trends and Observations
• Assembly Bill 2766 Subvention Program revenue is relatively erratic with $0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-11 the annual change over the past five fiscal years ranging from -40.8% to

60.0%. Due to the historic variability, this budget estimates revenue in fiscal years 2025-26 and 2026-27 at a level 22.7% below the projection for Fiscal Year 2024-25.
• In Fiscal Year 2024-25, Assembly Bill 2766 Subvention Program revenue was used to purchase four 2025 Chevrolet Equinox electric vehicles for use by building inspectors and other Planning & Environmental Services Department staff. Assembly Bill 2766 Subvention Program revenue will be used to fund charging costs for the first three years. Charging costs will become General Fund expenses in May 2028 (Fiscal Year 2027-28). • The City expended its $50,000 allocation of 2017 MSRC Program funds in Fiscal Year 2022-23, with the reimbursing revenue received in Fiscal Year 2023-24. 2017 MSRC Program funds supported the City Hall Electric Vehicle Charging Infrastructure Project, which was also partially funded using Assembly Bill 2766 Subvention Program revenue.

PEG/CABLE TELEVISION FUND
The City collects a Public, Educational, and Governmental (“PEG”) fee from the following cable television franchisees
o Cox Communications
o Golden Rain Foundation of Laguna Woods
The City uses PEG fee revenue for purposes consistent with applicable law, which generally relate to the operation and maintenance of its PEG television channel (Channel 3 on the Laguna Woods Village television network).

ITEM 9.1 - Attachment A
PAGE 6.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [PEG/Cable Television Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $17,900 $0
2025-26 (Estimate) $16,400 -
2025-26 (Budget) - $15,000
2026-27 (Estimate) $16,400 -
2026-27 (Budget) - $15,000
Summary of Significant Trends and Observations
• PEG fee revenue is expected to remain fairly constant over the coming fiscal years without any significant variation.
• Expenditures in Fiscal Year 2020-21 were higher than typical due to capital improvement project expenditures.

SENIOR MOBILITY FUND
The City uses the Senior Mobility Fund to account for revenues that are used to support the Senior Mobility Program, including Measure M2 (OC Go) Senior Mobility Program funds, Transportation Development Act funds, participant fees (prior to July 1, 2023), and transfers from the General Fund. $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-13 [Senior Mobility Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $682,000 $902,659
2025-26 (Estimate) $830,952 -
2025-26 (Budget) - $652,598
2026-27 (Estimate) $508,552 -
2026-27 (Budget) - $686,906
Summary of Significant Trends and Observations
• In June 2021, the City Council approved an agreement with OCTA that provides for the continued receipt of Measure M2 (OC Go) Senior Mobility Program funds between July 1, 2021 and June 30, 2026, with the potential for extensions through June 30, 2031. This budget assumes that the agreement will be extended through Fiscal Year 2026-27. • Senior Mobility Program ridership steadily declined between fiscal years 2016-17 and 2022-23. The City launched a new iteration of the Senior Mobility Program on July 1, 2023 (Fiscal Year 2023-24) that resulted in a significant increase in ridership and associated costs. • The City’s Senior Mobility Program is unique within Orange County in that there is no limit on the number of rides a participant can take and travel is available anywhere in Orange County and to or from VA Long Beach. $0
$200,000
$400,000
$600,000
$800,000
$1,000,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN As a result, it is difficult to predict expenditures as they are dependent on the number of participants who enroll in the Senior Mobility Program and where and how often those participants choose to travel. • As of March 2025, OCTA estimates that the City’s Measure M2 (OC Go) Senior Mobility Program revenue – which is tied to countywide sales tax receipts and percentages of city populations aged 60 and over – will increase slowly over the coming years.
[OCTA’s Measure M2 (OC Go) Senior Mobility Program Revenue Estimates as of March 2025 – Fiscal Years 2023-24 through 2029-30]
Fiscal
Year
Senior Mobility
Program Revenue
Estimate
Change from Prior
Fiscal Year
Change from Fiscal
Year 2023-24
2029-30 $107,659 2.73% ($2,859) -13.74%
2028-29 $104,800 1.60% ($1,651) -16.03%
2027-28 $103,149 1.60% ($1,622) -17.35%
2026-27 $101,527 2.37% ($2,638) -18.65%
2025-26 $98,889 1.22% ($1,189) -20.77%
2024-25 $97,700 (A) -21.72% (-$27,108) -21.72%
2023-24 $124,808 (B) - -
(A) The Fiscal Year 2024-25 Senior Mobility Program revenue estimate is year-end projected. (B) The Fiscal Year 2023-24 Senior Mobility Program revenue estimate is year-end actual. • On November 25, 2024, the OCTA Board of Directors awarded the City a $325,000 grant through its 2024 Orange County Enhanced Mobility for Seniors and Individuals with Disabilities Program (“EMSD Program”). The EMSD Program funds will support a portion of the Senior Mobility Program in Fiscal Year 2025-26.
• To meet projected demand for the Senior Mobility Program, this budget includes transfers from the General Fund to the Senior Mobility Fund in the amount of $406,052 each fiscal year. Those transfers are in addition to Measure M2 (OC Go) Senior Mobility funds and EMSD Program funds. [History of Transfers from the General Fund to the Senior Mobility Fund – Fiscal Years 2023-25 through 2026-27]
Fiscal Year Total Transfers
2026-27 $406,052 (budgeted)
2025-26 $406,052 (budgeted)
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-15 2024-25 $645,000 (actual)
2023-24 $0 (actual)

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

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

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

ITEM 9.1 - Attachment A
PAGE 6.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Community Development Block Grant (CDBG) Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27] Fiscal Year Revenue Expenditures
2024-25 (Projection) $150,000 $150,000
2025-26 (Estimate) $500,000 -
2025-26 (Budget) - $500,000
2026-27 (Estimate) $500,000 -
2026-27 (Budget) - $500,000
Summary of Significant Trends and Observations
• Prior to Fiscal Year 2017-18, CDBG funds were primarily used to offer the Residential Energy Efficiency Improvement Program, which installed replacement windows, doors, and other energy efficient improvements in the homes of lower income, senior households, at no charge. The program was suspended in 2017 due to uncertainty surrounding the future availability of CDBG funds, as well as the impacts of increasing compliance requirements and law enforcement costs on City resources.

The City’s costs to administer the program had exceeded 35% of the costs of the improvements that were made.
• In Fiscal Year 2017-18, the City began its Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project with annual phases $0
$75,000
$150,000
$225,000
$300,000
$375,000
$450,000
$525,000
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-17 contingent on the receipt of CDBG funds. The eighth phase of the project was completed in Fiscal Year 2024-25. Beginning with the 10th phase of the project planned for Fiscal Year 2025-26, the title will be shortened to the “Pedestrian Accessibility Improvement Project.” • Timing differences related to the completion of capital improvement projects and the receipt of reimbursing revenue account for variations in typical revenue and expenditures in fiscal years 2017-18, 2022-23, and 2023-24.
• An increase in the amount of funds able to be applied for without providing matching funds accounts for the increases in revenue and expenditures in fiscal years 2025-26 and 2026-27.
• In Fiscal Year 2020-21, the City received a one-time allocation of $33,713 in CDBG Coronavirus Aid, Relief, and Economic Security Act (“COVID-19 CDBG-CV”) funding, which was used to provide financial assistance to local businesses and nonprofit organizations through the COVID-19 Face Coverings Reimbursement Program. Revenue and expenditures in Fiscal Year 2020-21 were higher than typical as a result.

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

FUNDING SOURCES WITH NEW APPROPRIATIONS
IN FISCAL YEARS 2025-27
None

ACTIVE FUNDING SOURCES WITH APPROPRIATIONS
PRIOR TO FISCAL YEAR 2025-26
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) H.R. 1319 (“American Rescue Plan Act of 2021”) was signed by President Biden on March 11, 2021. H.R. 1319 included $350 billion in emergency funding for state, local, territorial, and tribal governments related to the COVID-19 public health emergency. The City’s one-time allocation was $3,791,656 (budgeted in Fiscal Year). Revenue was received in fiscal years 2021-22 and 2022-23, and is recognized as expenditures are incurred. Expenditures began in Fiscal Year 2021-22 and are expected to continue through Fiscal Year 2025-26.

ITEM 9.1 - Attachment A
PAGE 6.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CLOSED FUNDING SOURCES WITH APPROPRIATIONS
PRIOR TO FISCAL YEAR 2025-26
Coronavirus Aid, Relief, and Economic Security (CARES) Act – County H.R. 748 (“Coronavirus Aid, Relief, and Economic Security (CARES) Act”) was signed by President Trump on March 27, 2020. H.R. 748 provided the County of Orange with an allocation of “Coronavirus Relief Funds” to offset expenditures incurred due to the COVID-19 public health emergency. The County of Orange distributed a portion of the Coronavirus Relief Funds to cities based on population. The City used the Coronavirus Relief Funds it received through the County of Orange for personal protective measures and enhanced janitorial services at City Hall, the COVID-19 Business Closure Assistance Program, the COVID-19 Face Coverings Reimbursement Program, and COVID-19-related law enforcement services. The City’s one-time allocation was $147,094.82 (budgeted and received in Fiscal Year 2019-20). Expenditures were incurred in fiscal years 2019-20 and 2020-21.

Coronavirus Aid, Relief, and Economic Security (CARES) Act – State H.R. 748 (“Coronavirus Aid, Relief, and Economic Security (CARES) Act”) was signed by President Trump on March 27, 2020. H.R. 748 provided the State of California with an allocation of “Coronavirus Relief Funds” to offset expenditures incurred due to the COVID-19 public health emergency. The State of California distributed a portion of the Coronavirus Relief Funds to cities that did not receive allocations directly from the federal government, based on population. The City used the Coronavirus Relief Funds it received through the State of California for personal protective measures and enhanced janitorial services at City Hall, technological improvements related to remote services, the COVID-19 Facility Disinfection Reimbursement Program, the COVID-19 Home Electric Utility Subsidy Program, and other eligible purposes.

The City’s one-time allocation was $200,554 (budgeted and received in Fiscal Year 2020-21). Expenditures were incurred in Fiscal Year 2020-21.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-19 [Federal Grants Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $625,300 $795,183
2025-26 (Estimate) $277,000 -
2025-26 (Budget) - $0
2026-27 (Estimate) $0 -
2026-27 (Budget) - $0
Note: The Federal Grants Fund was established in Fiscal Year 2019-20. Prior to Fiscal Year 2019-20, grants and other awards and allocations from the United States government were accounted for in other funds.

Summary of Significant Trends and Observations
• Unspent appropriations approved prior to July 1, 2025 are expected to be carried over to Fiscal Year 2025-26 for the following American Rescue Plan Act of 2021-funded projects, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: Circulation Improvement Project – Fiscal Year 2024-25 and Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits).
$0
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

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

FUNDING SOURCES WITH NEW APPROPRIATIONS
IN FISCAL YEARS 2025-27
None

ACTIVE FUNDING SOURCES WITH APPROPRIATIONS
PRIOR TO FISCAL YEAR 2025-26
Coronavirus Response and Relief Supplemental Appropriations Act of 2021 – Non-STIP Program
H.R. 133 (“Coronavirus Response and Relief Supplemental Appropriations Act of 2021”) included federal funding for certain surface transportation purposes (“COVID Relief Funds”). The California Transportation Commission planned to fund a “CRRSAA Program” using the Non-State Transportation Improvement Program (“STIP”) regional distribution of the COVID Relief Funds, however unobligated funds were rescinded when H.R. 3746 (“Fiscal Responsibility Act of 2023”) became federal law on June 3, 2023. Subsequently, the California Department of Transportation (“Caltrans”) elected to backfill the rescinded funding using State Highway Account funds. The City obtained approval from Caltrans to use its apportionment of State Highway Account funds for the Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits). The City’s one-time allocation was $200,000 (budgeted in Fiscal Year 2024-25). Expenditures were incurred in Fiscal Year 2024-25 and are expected to be reimbursed in Fiscal Year 2025-26.

Permanent Local Housing Allocation (PLHA)
Permanent Local Housing Allocation (“PLHA”) funds are made available as a result of California Senate Bill 2 (Atkins, Chapter 364, Statutes of 2017) with the goal of increasing the supply of affordable housing. PLHA funds are raised from the proceeds of a $75 recording fee on certain real estate transactions (up to a maximum of $225 per transaction) and can be used for purposes set forth in California Health and Safety Code Section 50470(b)(2)(D).

In Fiscal Year 2021-22, the City became eligible for an ongoing grant of PLHA funds based on the formula prescribed under federal law for the Community Development Block Grant (“CDBG”) Program. The City plans to use its PLHA ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-21 funds to offer a new Accessibility Improvement Reimbursement Program to provide financial assistance to lower income, senior households that make accessibility improvements inside their homes; however, implementation has been delayed while the City seeks clarification regarding the application of the California Public Contract Code and prevailing wage requirements to the contemplated program. The City budgeted an initial appropriation of $16,000 in Fiscal Year 2021-22 and anticipates launching the Accessibility Improvement Reimbursement Program in Fiscal Year 2025-26. The City will receive PLHA funds on a reimbursement-basis after expenditures are incurred.

Proposition 68 (Per Capita Program)
Proposition 68 (“California Drought, Water, Parks, Climate, Coastal Protection, and Outdoor Access For All Act of 2018”) is a ballot measure that California voters approved in 2018 to authorize the issuance of bonds in the amount of $4 billion to finance a drought, water, parks, climate, coastal protection, and outdoor access for all program. A portion of bond proceeds is available to cities for local park rehabilitation, creation, and improvement grants on a per capita basis. The City plans to use its Proposition 68 (Per Capita Program) funds to support construction of the Woods End Wilderness Preserve Trail Drainage and Improvement Project. The City’s one-time allocation is $188,048 (budgeted in Fiscal Year 2022-23). Expenditures are expected to be incurred and reimbursed in Fiscal Year 2025-26.

Senate Bill 1383 Local Assistance Grant Program (Fiscal Year 2022-23) Senate Bill 1383 Local Assistance Grant Program funds were made available through the California Department of Resources Recycling and Recovery (“CalRecycle”) to support local jurisdictions in implementing organic waste recycling and edible food recovery requirements established by California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016). Senate Bill 1383 Local Assistance Grant Program funds were awarded to support activities such as public education, the implementation of commercial edible food recovery programs, procurement of recovered organic waste products, and the installation of signage at Laguna Woods Village waste enclosures to promote recycling compliance. The City’s one-time allocation was $75,000 (budgeted and received in Fiscal Year 2023-24). Expenditures began in Fiscal Year 2023- 24 and are expected to continue through Fiscal Year 2025-26.

CLOSED FUNDING SOURCES WITH APPROPRIATIONS
PRIOR TO FISCAL YEAR 2025-26
Local Early Action Planning (LEAP) Grant
Local Early Action Planning (“LEAP”) Grant funds were made available as part ITEM 9.1 - Attachment A
PAGE 6.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN of the California Local Government Planning Support Grants Program pursuant to California Health and Safety Code Chapter 3.1. LEAP Grant funds were awarded to support the preparation and adoption of planning documents, implementation of process improvements to accelerate housing production, and activities that facilitate implementation of the sixth cycle of the Regional Housing Needs Assessment (“RHNA”). The City’s one-time allocation was $65,000 (budgeted in Fiscal Year 2020-21). Expenditures were incurred in fiscal years 2020-21 and 2021-22, and reimbursed in Fiscal Year 2022-23.

Senate Bill 2 Planning Grant
Senate Bill 2 Planning Grant funds were made available as a result of California Senate Bill 2 (Atkins, Chapter 364, Statutes of 2017) with the goal of increasing the supply of affordable housing. Senate Bill 2 Planning Grant funds were awarded to support the preparation, adoption, and implementation of plans and process improvements that streamline housing approvals and accelerate housing production. The City’s one-time allocation was $160,000 (budgeted in Fiscal Year 2020-21). Expenditures were incurred in fiscal years 2020-21through 2022-23, and reimbursed in fiscal years 2022-23 and 2023-24.

Senate Bill 1383 Local Assistance Grant Program (Fiscal Year 2021-22) Senate Bill 1383 Local Assistance Grant Program funds were made available through CalRecycle to support local jurisdictions in implementing organic waste recycling and edible food recovery requirements established by California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016). Senate Bill 1383 Local Assistance Grant Program funds were awarded to support activities such as public education and the implementation of commercial edible food recovery programs. The City’s one-time allocation was $23,629 (budgeted in Fiscal Year 2022-23). $710 was earned in interest, resulting in total expenditures of $24,339 in fiscal years 2022-23 through 2024-25. Expenditures were reimbursed in fiscal years 2022-23 and 2023-24.

State of California Budget Appropriation: City Hall/Public Library Project With the assistance of Assemblywoman Cottie Petrie-Norris, the City secured a $500,000 State of California budget appropriation to support construction of the City Hall/Public Library Project (California Assembly Bill 74 (Ting, Chapter 23, Statutes of 2019)). The City’s one-time allocation was budgeted in Fiscal Year 2020-21 and received in fiscal years 2020-21 and 2021-22. Expenditures were incurred in Fiscal Year 2021-22.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-23 [State of California Grants Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $30,700 $227,169
2025-26 (Estimate) $388,000 -
2025-26 (Budget) - $0
2026-27 (Estimate) $0 -
2026-27 (Budget) - $0
Note: The State of California Grants Fund was established in Fiscal Year 2019-20. Prior to Fiscal Year 2019-20, grants and other awards and allocations from the State of California were accounted for in other funds.

Summary of Significant Trends and Observations
• Unspent appropriations approved prior to July 1, 2025 are expected to be carried over to Fiscal Year 2025-26 for the following project, pursuant to Section 2.9.04(10) of Administrative Policy 2.9: Woods End Wilderness Preserve Trail Drainage and Improvement Project.

MISCELLANEOUS SPECIAL REVENUE FUND
The City uses the Miscellaneous Special Revenue Fund to account for revenues $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-24 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN collected as a result of agreements, grant awards, and other allocations not accounted for in other Special Revenue Fund categories. [Miscellaneous Special Revenue Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $300 $0
2025-26 (Estimate) $400 -
2025-26 (Budget) - $0
2026-27 (Estimate) $400 -
2026-27 (Budget) - $0
Note: The Miscellaneous Special Revenue Fund was established in Fiscal Year 2022-23.

Summary of Significant Trends and Observations
• Revenue received as a result of the City’s participation in the National Opioid Settlement will be recognized in the Miscellaneous Special Revenue Fund following future, as-of-yet-undetermined expenditures.

For additional information on the National Opioid Settlement, please visit www.nationalopioidessettlement.com.
$0
$75
$150
$225
$300
$375
$450
Revenue Expenditures
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 6.0-25

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

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

The Laguna Woods Civic Support Fund is accounted for as a Special Revenue Fund for financial reporting purposes because it meets the criteria of a “component unit” as that term is defined by the Governmental Accounting Standards Board (refer to footnote 1 on page 6.0-1).
[Laguna Woods Civic Support Fund Revenue and Expenditures Comparison – Fiscal Years 2014-15 through 2026-27]
Fiscal Year Revenue Expenditures
2024-25 (Projection) $0 $205
2025-26 (Estimate) $0 -
2025-26 (Budget) - $300
2026-27 (Estimate) $0 -
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
Revenue Expenditures
ITEM 9.1 - Attachment A
PAGE 6.0-26 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN 2026-27 (Budget) - $300
Summary of Significant Trends and Observations
• The Laguna Woods Civic Support Fund is expected to remain largely inactive during fiscal years 2025-26 and 2026-27. Planned expenditures include annual corporate filings and other minimum activities necessary to maintain the corporation.

SPECIAL REVENUE FUNDS
Fuel Tax 395,192 366,878 397,090 463,654 512,054 503,700 540,900 529,000 532,800 Road Maintenance & Rehabilitation Program 292,739 302,367 334,676 402,464 518,565 465,600 510,100 510,600 538,200 Measure M2 (OC Go) 232,616 299,194 277,705 314,299 323,609 348,600 322,000 332,600 341,000 Coastal Area Road Improvement & 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 1,000 Supplemental Law Enforcement Services Act 156,806 157,177 161,589 166,224 188,644 169,600 197,100 200,400 205,400 Mobile Source Reduction 19,632 28,601 16,936 27,101 81,164 22,000 36,200 28,000 28,000 Mobile Source Reduction - Local Government Partnership - 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 16,400 Senior Mobility 167,420 147,104 164,600 140,215 138,488 145,700 747,000 830,952 508,552 Community Development Block Grant (CDBG) 145,699 177,726 349,546 - 459,265 150,000 150,000 500,000 500,000 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 - State of California Grants 1,453 3,652 502,332 163,638 87,302 193,972 30,700 388,000 - Miscellaneous Special Revenue Fund Opened in Fiscal Year 2022-23 15 76 - 300 400 400 Laguna Woods Civic Support Fund:

R1 - Donations - Restricted - Friends of the Library - 272 47,875 700 - - - - - R2 - Donations - Restricted - Friends of the Dog Park 200 500 - 500 - - - - - R3 - Donations - Unrestricted - 1,000 - - - - - - -
R4 - Fundraising - - - - - - - - -
R5 - Grant Funding - - - - - - - - -
R6 - Miscellaneous 7 1 1 3 2 - - - -
TOTAL SPECIAL REVENUE FUNDS (ALL REVENUE) 1,464,474 1,820,367 2,942,243 3,088,522 3,152,130 2,800,841 3,179,600 3,614,352 2,671,752 Revenue Summary - Special Revenue Funds
Fiscal Years 2025-27 Budget & Work Plan

CITY OF LAGUNA WOODS
PAGE 6.0-27
ITEM 9.1 - Attachment A
PAGE 6.0-28 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget Active Accounts
Contract - Street Maintenance 128,464 104,921 127,240 96,426 77,614 114,500 114,209 125,630 138,193 Engineering Services, Traffic and Public Right-of-Way - - - - - - 133,351 146,687 Landscaping Services, Public Right-of-Way - - - - - - 145,576 154,700 Inactive or Carryover Accounts
Contract - Landscaping 197,848 240,740 228,274 256,795 276,604 310,500 310,199 - - Contract - Traffic Signal Maintenance 22,466 - - - 24,053 10,518 8,018 - - El Toro Water Efficient Median Improvement Project (Between Calle Sonora and Moulton Parkway, Moulton Parkway between South City Limit and Calle Aragon) (Design) 4,167 66,863 - - - - - - - Pavement Management Plan Project (Eastbound El Toro Road between Avenida Sevilla and Church Intersection) and Various Median and Sidewalk Reconstruction 10,157 - - - - - - - - p j ( Calle Sonora and Moulton Parkway, Moulton Parkway between South City Limit and Calle Aragon, Santa Maria Avenue Shared Median) (Construction) 272,143 - - - - - - - -
Ridge Route Drive Landscape Project - - 22,852 1,152 - - - - - Total Fuel Tax 635,245 412,524 378,366 354,373 378,271 435,518 432,426 404,557 439,580 Active Accounts
Circulation Improvement Project - Fiscal Year 2025-26 - - - - - - - 169,042 - Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria and Moulton Parkway) - - - - - - - 346,782 - Circulation Improvement Project - Fiscal Year 2026-27 - - - - - - - - 135,209 Pavement Management Plan Project (Northbound Moulton Parkway between City Limits and Calle Cortez) - - - - - - - - 393,997 Inactive or Carryover Accounts
Pavement Management Plan Project (Westbound El Toro Road between Avenida Sevilla and Willow Tree Center) 154,245 - - - - - - - - Pavement Management Plan Project (Eastbound El Toro Road between Church Intersection and Moulton Parkway, Westbound El Toro Road between Willow Tree Center and Moulton Parkway) - 218,289 - - - - - - - Pavement Management Plan Project (Southbound Moulton Parkway between Via Campo Verde and Calle Cortez) - - 174,787 - - - - - - Pavement Management Plan Project (Southbound Moulton Parkway between Calle Cortez and South City Limit) - - - 255,526 (2,100) - - - - Pavement Management Plan Project (Westbound El Toro Road between Canyon Wren and Tanager) - - - - 246,832 - - - - Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) - - - - - 64,000 44,728 - - Total Road Maintenance & Rehabilitation Program 154,245 218,289 174,787 255,526 244,732 64,000 44,728 515,824 529,206 Active Accounts
Public Right-of-Way
Landscaping Services, Public Right-of-Way - - - - - - - 87,090 90,576 Utilities, Electric, Street Lights, Public Right-of-Way - - - - - - - 38,845 43,118 Utilities, Water, Landscaping, Public Right-of-Way - - - - - - - 55,285 60,814 Traffic Signals
Contract - Traffic Signal Maintenance 46,177 46,256 64,991 52,177 74,389 75,000 75,631 54,360 56,610 Utilities, Electric, Traffic Signals - - - - - - - 31,200 32,760 Other
Allowable Overhead Costs 650 650 650 650 650 700 682 1,000 1,000

CITY OF LAGUNA WOODS
Fiscal Years 2025-27 Budget & Work Plan
Expenditures Detail - Special Revenue Funds
Fuel Tax
Road Maintenance & Rehabilitation Program
Measure M2 (OC Go)
PAGE 6.0-29
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2025-27 Budget & Work Plan
Expenditures Detail - Special Revenue Funds
Inactive or Carryover Accounts
Street Lighting - Public Right-of-Way 25,562 28,633 28,473 29,406 31,325 35,000 34,995 - - Contract - Traffic Engineering 119,540 145,635 146,735 164,207 158,859 180,000 121,228 - - El Toro Road Traffic Signal Synchronization Project 11,699 - - - - - - - - Moulton Parkway Traffic Signal Synchronization Project 35,077 - - - - - - - - City-maintained Catch Basins Full Capture Systems Retrofit Project - - 4,173 - - - - - - Total Measure M2 (OC Go) 238,705 221,174 245,022 246,440 265,223 290,700 232,536 267,780 284,878 Non-Operating (Reimburse County) - - 261,786 Fund Closed in Fiscal Year 2021-22 Total Coastal Area Road Improvement and Traffic Signals (CARITS) - - 261,786 Inactive or Carryover Accounts
Program Activity - - - - - - - - -
Total Service Authority for Abandoned Vehicles - - - - - - - - - Active Accounts
Law Enforcement Services 154,100 158,100 158,100 158,100 176,100 176,100 176,100 231,600 231,600 Total Supplemental Law Enforcement Services Act 154,100 158,100 158,100 158,100 176,100 176,100 176,100 231,600 231,600 Active Accounts
City-Owned Electric Vehicle Charging - - - - - - - 10,000 10,500 Inactive or Carryover Accounts
Program Activity 1,581 - - - - - - - -
City Hall Refurbishment and Safety Project: Phase 3 and Electric Vehicle Charging Infrastructure (Design) 5,285 290 - - - - - - - City Hall Electric Vehicle Charging Infrastructure Project - - - 81,789 10,711 - - - - City Hall Electric Vehicles - - - - - 160,000 154,794 - - Total Mobile Source Reduction 6,866 290 - 81,789 10,711 160,000 154,794 10,000 10,500 Contract - Solid Waste - 5,326 Fund Closed in Fiscal Year 2020-21 Total Used Oil/Oil Payment Program - 5,326
Active Accounts
Equipment & Maintenance - 3,000 - - 5,540 15,000 - 15,000 15,000 Inactive or Carryover Accounts
City Hall Television Broadcast Improvement Project - 101,668 - - - - - - - Total PEG/Cable Television - 104,668 - - 5,540 15,000 - 15,000 15,000 Active Accounts
Contract - Transportation 28,054 12,219 9,518 6,948 364,563 873,100 873,096 316,369 675,452 Grant - Orange County EMSD 2024 - - - - - - - 325,000 - Office Supplies & Activities - - - 3,404 12,243 28,500 28,526 10,229 10,454 Printing 3,775 4,224 1,629 2,370 794 2,000 1,037 1,000 1,000 Inactive or Carryover Accounts
Contract - Taxi Voucher NEMT 54,622 28,847 3,914 5,389 - - - - - Indirect Costs Allocation - - - 2,707 - - - - -
Salaries, Full-Time 2,954 22,421 22,819 9,159 - - - - - Total Senior Mobility 89,405 67,711 37,880 29,977 377,600 903,600 902,659 652,598 686,906 Senior Mobility
PEG/Cable Television
Used Oil/Oil Payment Program
Coastal Area Road Improvement and Traffic Signals (CARITS) Service Authority for Abandoned Vehicles
Supplemental Law Enforcement Services Act
Mobile Source Reduction
PAGE 6.0-30
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2025-27 Budget & Work Plan
Expenditures Detail - Special Revenue Funds
Active Accounts
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 - - - - - - - 500,000 -
Pedestrian Accessibility Improvement Project: Phase 10 - - - - - - - - 500,000 Inactive or Carryover Accounts
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 3 145,699 - - - - - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 4 - 144,013 - - - - - - -
COVID-19 CDBG-CV (Face Coverings Reimbursement Program) - 33,713 - - - - - - - Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 5 - - 349,546 - - - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 6 - - - 42,472 108,738 - - - - Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 6B - - - - 165,747 - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 7 - - - - 142,308 - - - -
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 - - - - - 150,000 150,000 - - Total Community Development Block Grant (CDBG) 145,699 177,726 349,546 42,472 416,793 150,000 150,000 500,000 500,000 Active Accounts
American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 8 - - - - - 61,917 61,917 - - Circulation Improvement Project - Fiscal Year 2024-25 - - - - - 161,577 74,547 - - City Hall Complex Parking Lot Improvement Project - - - - 87,909 - 41,804 - - City Hall/Public Library Project - - 675,132 1,212,840 165,291 - 26,979 - - El Toro Road and Moulton Parkway Water Quality Treatment Project - - - - 313,410 50,797 151,979 - - El Toro Road Medians Improvement Project (Westbound El Toro Road between Moulton Parkway to Calle Sonora) - - - - 166,470 - - - - Electronic Message Board Signs and Speed Awareness Monitor - - - - - 63,334 63,334 - - Law Enforcement Services - - - - - 110,687 110,687 - -
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) - - - - - 160,943 141,900 - - Ridge Route Drive Drainage Repair Project - - - - 54,176 - 85,129 - - Ridge Route Drive Landscape Project - - - 177,670 - - - - - Woods End Wilderness Preserve Trail Drainage and Improvement Project - - - - 37,500 36,907 36,907 - -
Inactive or Carryover Accounts
Coronavirus Aid, Relief, and Economic Security (CARES) Act - State - 187,805 - - - - - - - Coronavirus Aid, Relief, and Economic Security (CARES) Act - County 30,985 116,911 - - - - - - - Total Federal Grants 30,985 304,716 675,132 1,390,510 824,756 646,162 795,183 - - Federal Grants
Community Development Block Grant (CDBG)
PAGE 6.0-31
ITEM 9.1 - Attachment A
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 2024-25 Fiscal Year 2025-26 Fiscal Year 2026-27 Line Item Actual Actual Actual Actual Actual Budget Projection Budget Budget

CITY OF LAGUNA WOODS
Fiscal Years 2025-27 Budget & Work Plan
Expenditures Detail - Special Revenue Funds
Active Accounts
CRRSAA - Pavement Management Plan Project (Westbound El Toro Road between Tanager and Calle Corta) - - - - - 200,000 200,000 Household Hazardous Waste Grant Program, Cycle 41 - - - - 2,988 - 7,130 - - Local Early Action Planning (LEAP) Grant - 12,839 52,161 - - - - - - Permanent Local Housing Allocation (PLHA) - - - - - - - - - SB 1383 Local Assistance Grant Program - - - 5,779 17,850 710 710 - - SB 1383 Local Assistance Grant Program FY 22-23 - - - - 1,367 - 19,329 - - Senate Bill 2 Planning Grant - 75,340 24,616 60,044 - - - - - Proposition 68 (Per Capita Program) - Woods End Wilderness Preserve Trail Drainage and Improvement Project - - - - - - - - - State Budget Appropriation - City Hall/Public Library Project - - 507,418 - - - - - - Total State of California Grants - 88,179 584,195 65,823 22,205 200,710 227,169 - - Active Accounts Fund Opened in Fiscal Year 2022-23
National Opioid Settlement
Janssen - - - - - -
Distributors - - - - - -

NOAT II - - - - - -
Walmart - - - - - -
Walgreens - - - - - -
Teva - - - - - -

CVS - - - - - -
Allergan - - - - - -
McKinsey - - - - - -
Endo - - - - - -
Total Miscellaneous Special Revenue - - - - - -
Active Accounts
E2 - Corporate Fees - - - - 46 100 25 100 100
E3 - Information Technology - - - - 96 100 180 200 200
Inactive or Carryover Accounts
E1 - Contract Services - - - - - - - - -
E4 - Supplies and Printing 8,438 3,579 334 3,890 - - - - - E5 - Supportive Contributions, Friends of the Library - - - - 48,510 - - - - E6 - Supportive Contributions, Friends of the Dog Park - - - - - - - - - E7 - Miscellaneous 1,129 - - - - 100 - - -
Total Laguna Woods Civic Support Fund 9,567 3,579 334 3,890 48,652 300 205 300 300 TOTAL SPECIAL REVENUE FUNDS (ALL EXPENDITURES) 1,464,817 1,762,282 2,865,148 2,628,900 2,770,583 3,042,090 3,115,800 2,597,659 2,697,970 Note: References to "Active," "Inactive," and "Carryover" accounts are for organizational purposes only and do not limit the City Manager's ability to utilize or add accounts during the term of this Budget & Work Plan.

Laguna Woods Civic Support Fund
State of California Grants
Miscellaneous Special Revenue
PAGE 6.0-32
ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY WORK PLAN

CHAPTER

7.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-1

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

CONTINUED PROGRAMS, PROJECTS, AND SERVICES
This budget and work plan generally includes the continuation of programs, projects, and services that were ongoing or underway as of the close of Fiscal Year 2024-25 including, but not limited to, the following:

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

For more information: www.ocsheriff.gov
• Fire and emergency medical services. Due to the City’s membership in the Orange County Fire Authority, fire and emergency medical services will continue to be provided by the Orange County Fire Authority. This budget and work plan does not include revenue and expenses for fire and emergency medical services due to the City being a “structural fire fund city” (for more information, please refer to page 1.0-4).

For more information: www.ocfa.org
• Animal control and shelter services. This budget and work plan continues the City’s contract relationship with the City of Laguna Beach for animal control and shelter services. Laguna Woods residents and their pets will continue to enjoy the high quality of services provided by ITEM 9.1 - Attachment A
PAGE 7.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN the City of Laguna Beach’s Animal Services Division, including access to a humane animal shelter located in nearby Laguna Canyon.

For more information: www.lagunabeachcity.net/government/ departments/police/animal-services
Waste & Recycling
• Solid waste handling services. This budget and work plan continues the City’s contract relationship with CR&R Incorporated for solid waste handling services, including residential and commercial collection.

The City grants a franchise agreement for solid waste handling services as part of its efforts to comply with the California Integrated Waste Management Act of 1989 (California Assembly Bill 939; Sher, Chapter 1095, Statutes of 1989), which declares that the responsibility for solid waste management is shared between the State of California and local governments. The California Integrated Waste Management Act of 1989 requires local governments to make adequate provision for solid waste handling both within their jurisdiction and in response to regional needs. In doing so, local governments are also required to comply with laws including:
o Federal Resource Conservation and Recovery Act
o California Assembly Bill 341 (Chesbro, Chapter 476, Statutes of 2011) – commercial recycling
o California Assembly Bill 1826 (Chesbro, Chapter 727, Statutes of 2014) – commercial organic recycling
o California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016) – residential organic recycling
• Special waste disposal services. This budget and work plan continues the following special waste disposal services:
o City Hall Waste Drop-Off Program: Allows Laguna Woods residents to safely and easily dispose of home-generated sharps waste, non-vehicle batteries, and certain other items by dropping them off at City Hall, at no charge.
o Edible Food Recovery Program: Provides education, resources, monitoring, and enforcement related to state requirements for ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-3 certain commercial edible food generators to arrange to recover the maximum amount of edible food that would otherwise be disposed. This program is required by California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016).
o Household Document Shredding Drop-Off Service: Allows Laguna Woods residents to drop off personal documents at City Hall for shredding, at no charge.
o Household Hazardous Waste Door-to-Door Collection Program:

Allows Laguna Woods residents to safely and easily dispose of paint, aerosols, chemicals, light bulbs, motor oil, vehicle batteries, and other household hazardous waste, at no charge
• Mulch procurement. The budget and work plan continues the annual purchase of 1,100 tons of mulch from the Golden Rain Foundation of Laguna Woods (“GRF”) as part of the City’s efforts to comply with California Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016). The mulch is immediately donated back to GRF for certain specified use.

Development and Zoning Control
State law requires all cities to adopt a comprehensive, long-term general plan to guide physical development. The City implements its General Plan, in part, through its Municipal Code, which contains ordinances with specific requirements related to development and zoning (how land can be used).

Building Permitting and Inspection
State law requires all cities (and counties in areas where there is no city) to enforce the California Building Standards Code. The California Building Standards Code contains statewide standards for the design, construction, alteration, and maintenance of buildings, structures, and certain equipment.

New editions of the California Building Standards Code are adopted by the California Building Standards Commission every three years with additional errata and supplements adopted in intervening years. Due to the frequency with which the California Building Standards Code changes, projects constructed today are likely to be required to comply with standards different than projects that were constructed previously.

While homeowners associations may choose to require their own permit-type approvals, review plans, and perform inspections, those requirements are in addition to, and are not a substitute for, the City’s obligations under state ITEM 9.1 - Attachment A
PAGE 7.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN law. Though requirements may appear similar, homeowners associations typically focus on ensuring compliance with their own rules, rather than with the California Building Standards Code. As is the case throughout California, buildings, structures, and certain equipment within a homeowners association are still required to comply with the California Building Standards Code.

Water Quality (Stormwater)
The City works to address water pollution affecting the municipal separate storm sewer system and waters of the United States, including by complying with National Pollutant Discharge Elimination System (“NPDES”) permits issued by regional water quality control boards under authority of the 1972 Federal Water Pollution Control Act (also referred to as the Clean Water Act).

Senior Mobility Program
The City offers a Senior Mobility Program that subsidizes the cost of taxi travel for Laguna Woods residents who are at least 60 years of age. Made possible, in part, with the generous support of the Orange County Transportation Authority and Orange County’s Measure M2 (OC Go) half-cent sales tax, the Senior Mobility Program promotes lifelong mobility through the provision of affordable, older adult-oriented transportation services.

Notary and Foreign Pension Acknowledgements
Notary and foreign pension acknowledgement services are available at City Hall. Laguna Woods residents receive most services free of charge.

Public Streets and Property
The City is responsible for operating and maintaining:
• City Hall
• Public Library Building
• The portions of El Toro Road, Moulton Parkway, Ridge Route Drive, and Santa Maria Avenue that are located within Laguna Woods • “A Place for Paws” Dog Park
• City Centre Park
• Woods End Wilderness Preserve
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-5 • An undeveloped 0.32 acre parcel located west of the intersection of Santa Vittoria Drive and San Remo Drive
• 224 residential streetlights located within Laguna Woods Village For more information, please refer to pages 1.0-5 and 1.0-6.

SIGNIFICANT CHANGES IN SERVICE LEVELS
The following significant changes in service levels will be made beginning in Fiscal Year 2025-26:
• Senior Mobility Program. Trips to and from Laguna Woods and the Laguna Hills Transportation Center and the Santa Ana Regional Transportation Center will be 100% subsidized ($0 co-pay).

Additional changes in service levels are described in the Significant Work Plan Items tables beginning on page 7.0-7, as well as in the City Capital Projects chapter beginning on page 8.0-1.

SIGNIFICANT WORK PLAN ITEMS
For ease of reference and to assist with implementation, programs, projects, and services that represent significant new and/or limited-term undertakings by the City are presented in tables beginning on page 7.0-7.

The Significant Work Plan Items tables are presented alphabetically by lead department.

The following information is included in the Significant Work Plan Items tables:
• ID – A numerical designation for reference purposes only • Description – A brief summary of the significant work plan item • Priority Alignment – A visual representation of the City Council’s priority focus areas that are addressed by the significant work plan item; while many priority focus areas may be directly or indirectly addressed by a single significant work plan item, only the primary priority focus areas are shown in the table
• Lead Department – Designation of the City personnel who are primarily responsible for implementing the significant work plan item ITEM 9.1 - Attachment A
PAGE 7.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Scheduling Consideration – Notes regarding any timing requirements or other factors that affect when a significant work plan item must be undertaken or completed
This work plan does not limit the City Manager’s ability to undertake or cause to be undertaken such work as may be necessary or advantageous for the City, or as may change from time to time.

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

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

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

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

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-7 [Significant Work Plan Items]
Priority Alignment Legend
THE CITY OF LAGUNA WOODS SEEKS TO CREATE A CITY THAT IS… Healthy
and safe
High in quality
of life
Environmentally
conscious
Economically
prosperous
Fiscally
responsible
Professionally
and efficiently
served
ID Description Priority Alignment
1 .gov Domain Transition – Implement
California Assembly Bill 1637 (Irwin, Chapter
586, Statutes of 2023), which requires local
agencies to utilize either “.gov” or
“.ca.gov” domains for websites and email
addresses beginning on January 1, 2029.

The City has obtained the
“lagunawoods.gov” domain.

Lead Department: Administrative Services
Scheduling Consideration: No later than January 1, 2029 ID Description Priority Alignment
2 Document Retention Policy Update –
Review and update the City’s document
retention policy in order to efficiently and
effectively manage the maintenance,
preservation, and disposal of City records in
a manner that complies with applicable
federal, state, and local laws, as well as
contractual obligations.

Lead Department: City Clerk’s Office
Scheduling Consideration: -
ITEM 9.1 - Attachment A
PAGE 7.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN ID Description Priority Alignment
3 Pavement Management Plan Update for
Fiscal Years 2026-36 – Review and update
the City’s Pavement Management Plan in
order to plan for and manage the longterm preservation, rehabilitation, and maintenance of public streets. This item is
also a biennial requirement for the receipt
of Measure M2 (OC Go) funds.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: No later than June 30, 2026
ID Description Priority Alignment
4 Tree City USA Community Designation –
Take the actions required to qualify the City
for recognition as a Tree City USA
Community by the Arbor Day Foundation.

Tree City USA Communities meet four
forestry-related standards established by
the Arbor Day Foundation and the National
Association of State Foresters.

Lead Department: Engineering & Infrastructure Services
Scheduling Consideration: -
ID Description Priority Alignment
5 2025 Triennial California Building Standards
Code Adoption – Adopt regulations
implementing the 2025 Triennial California
Building Standards Code, including any
local building standards amendments that
are reasonably necessary due to local
climatic, geological, topographic, or
environmental conditions.

Lead Department: Planning & Environmental Services
Scheduling Consideration: 2025 Code is effective January 1, 2026 ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-9 ID Description Priority Alignment
6 Building and Planning Records Digitization –
Convert paper records to digital files in
order to enhance long-term preservation,
improve ease of reference, and reduce
physical storage needs. While the City’s
digitization goals extend to all departments,
the current work effort is focused on
building and planning records.

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ID Description Priority Alignment
7 Discretionary Zoning Permits and
Procedures Regulations – Review and
update the City’s discretionary zoning
permits and procedures regulations in order
to better align zoning activities with local
needs, as well as to enhance the efficiency
and effectiveness of the discretionary
review and permitting process.

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ID Description Priority Alignment
8 General Plan Housing Element
Implementation – Implement the City’s 6th
Cycle General Plan Housing Element in a
manner consistent with the goals, policy
objectives, and programs identified therein.

Most of the Housing Element’s 34 programs
are “ongoing” or contemplate completion
prior to December 31, 2025.

Lead Department: Planning & Environmental Services
Scheduling Consideration: See General Plan Housing Element ITEM 9.1 - Attachment A
PAGE 7.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN ID Description Priority Alignment
9 General Plan Update – Conservation and
Open Space Elements – Review and
update the City’s General Plan
Conservation and Open Space elements,
which were last updated in 2012 and 2007,
respectively. The General Plan is required by
state law and is a comprehensive, longterm plan to guide physical development.

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ID Description Priority Alignment
10 General Plan Update – Mobility Element –
Review and update the City’s General Plan
Mobility Element to comply with the truck
routing requirements of California Assembly
Bill 98 (Juan Carrillo, Chapter 931, Statutes
of 2024). The General Plan is required by
state law and is a comprehensive, longterm plan to guide physical development.

Lead Department: Planning & Environmental Services
Scheduling Consideration: No later than January 1, 2028 ID Description Priority Alignment
11 General Plan Update – Safety Element –
Review and update the City’s General Plan
Safety Element, which was last updated in
2014 and is required to be updated due to
the recent Housing Element update. The
General Plan is required by state law and is
a comprehensive, long-term plan to guide
physical development.

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-11 ID Description Priority Alignment
12 Group Home and Sober Living Home
Regulations – Adopt an ordinance
regulating group homes (supportive living
environments for persons who are disabled)
and sober living homes (alcoholism or drug
abuse recovery or treatment facilities).

State law does not allow cities to prohibit
group homes or sober living homes.

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ID Description Priority Alignment
13 Objective Design and Development
Regulations – Refine the City’s objective
design and development regulations for
new and redevelopment projects (e.g.,
architectural and landscape standards).

Regulations applicable to housing projects
will not conflict with California Senate Bill 9
(Atkins, Chapter 162, Statutes of 2021).

Lead Department: Planning & Environmental Services
Scheduling Consideration: -
ID Description Priority Alignment
14 State Trash Orders Compliance – Take
actions necessary to comply with the State
Water Resources Control Board’s Statewide
Water Quality Control Plans for Trash, which
generally require the installation, operation,
and maintenance of full capture systems for
all storm drains that capture stormwater
runoff from priority land uses.

Lead Department: Planning & Environmental Services
Scheduling Consideration: Regional Water Quality Control Board orders ITEM 9.1 - Attachment A
PAGE 7.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN ID Description Priority Alignment
15 Automated License Plate Reader
Deployment – Continue to deploy
automated license plate readers to expand
the automated license plate recognition
system contracted for by the City. The
system is used by the Orange County
Sheriff’s Department for official law
enforcement purposes only.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
16 Emergency Operations Plan Update –
Review and update the City’s Emergency
Operations Plan with a focus on enhancing
alert, warning, and evacuation planning,
particularly in the event of wildfires. Updates
will also be made to reflect changes in the
City’s organizational structure and to
integrate with external plans.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
17 Fire Risk Reduction Community List – Take
the actions required to qualify the City for
inclusion on a future Fire Risk Reduction
Community List approved by the California
State Board of Forestry and Fire Protection.

Listed cities meet best practices for local
fire planning and receive priority for certain
wildfire prevention grants.

Lead Department: Public Safety Services
Scheduling Consideration: Applications are accepted every two years ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-13 ID Description Priority Alignment
18 Local Hazard Mitigation Plan Update –
Review and update the City’s Local Hazard
Mitigation Plan in order to further a longterm strategy to lessen the impacts of wildfires, floods and other natural disasters.

A Local Hazard Mitigation Plan is also a
requirement for the receipt of certain
federal disaster assistance funds.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
19 National Opioid Settlement – Identify and
implement an eligible opioid remediation
use for the revenue received as a result of
the City’s participation in the National
Opioid Settlement. Eligible uses generally
support treatment of Opioid Use Disorder
and any co-occurring substance use
disorder or mental health conditions.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
20 Potential New Fire Station – Continue to
pursue the potential long-term lease of
approximately 0.32 acres of the 0.56 acre
City Centre Park property for use as a new
Orange County Fire Authority fire station.

The new fire station would operate in
addition to the existing Laguna Woods fire
station on Paseo de Valencia.

Lead Department: Public Safety Services
Scheduling Consideration: -
ITEM 9.1 - Attachment A
PAGE 7.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN ID Description Priority Alignment
21 Public Safety Grant Program – Develop and
launch a grant program to financially
incentivize (1) early implementation of the
California Board of Forestry and Fire
Protection’s forthcoming Zone 0 defensible
space regulations and (2) registration and
integration of security cameras with the
Orange County Sheriff’s Department.

Lead Department: Public Safety Services
Scheduling Consideration: -
ID Description Priority Alignment
22 Requests for Proposals – Conduct
competitive processes to select contract
providers for the following services:

Fiscal Year 2025-26
Engineering & Infrastructure Services
• Street, Right-of-Way, and
Infrastructure Maintenance Services –
for services beginning July 1, 2026
• Street Sweeping Services – for services
beginning July 1, 2026
• Traffic Engineering Services – for
services beginning July 1, 2026
• Tree Pruning and Removal Services –
for services beginning April 1, 2026
Planning & Environmental Services
• Building Plan Review and Certified
Access Specialist (“CASp”) Services –
for services beginning January 1, 2026
• Hazardous Waste Handling Services –
for services beginning July 1, 2026
Fiscal Year 2026-27
Administrative Services

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 7.0-15 • Annual Audit Services – for services
beginning April 1, 2027 (Fiscal Year 2026-27
annual audit)
City Manager’s Office
• Senior Mobility Program
Transportation Services – for services
beginning July 1, 2027
Engineering & Infrastructure Services
• Tree Pruning and Removal Services –
for services beginning April 1, 2027

Lead Department: See “Description” above
Scheduling Consideration: See “Description” above

FUTURE OUTLOOK FOR SIGNIFICANT WORK PLAN ITEMS
Permitting Process for Hydrogen-Fueling Stations – California Senate Bill 1418 (Archuleta, Chapter 607, Statutes of 2024) requires all cities and counties with populations less than 250,000 to create an expedited, streamlined permitting process for hydrogen-fueling stations no later than September 30, 2028. Staff recommends preparing and adopting the required ordinance and checklist as part of the Fiscal Years 2027-29 Budget & Work Plan.

Speed Limits for Public Streets – Speed limits for public streets (El Toro Road, Moulton Parkway, Ridge Route Drive, and Santa Maria Avenue) were most recently adopted on November 20, 2024. Staff recommends preparing and presenting the next engineering and traffic survey to review and potentially recommend amendments of speed limits no later than December 31, 2031 (the Fiscal Years 2031-33 Budget & Work Plan).

ITEM 9.1 - Attachment A
PAGE 7.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

CITY CAPITAL PROJECTS

CHAPTER

8.0 ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-1

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

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

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

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

The term of this CIP is fiscal years 2025-26 through 2035-36.

ITEM 9.1 - Attachment A
PAGE 8.0-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN CAPITAL PROJECTS APPROPRIATIONS SUMMARY – BUDGETED
The appropriations summarized below are included in the Fiscal Years 2025- 27 Budget & Work Plan. For additional information on specific projects, please refer to the worksheets beginning on page 8.0-9.

Fiscal Year 2025-26
• General Fund/Capital Projects Fund
• City Hall Complex Parking Lot Improvement Project ($50,000) • City Hall Refurbishment and Safety Project: Phase 5 ($1,600,000) • 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 • Public Works Warehouse Project ($50,000)
• Transit Shelter and Street Furniture Project ($75,000) FUND TOTAL: $1,860,000
• Road Maintenance & Rehabilitation Program Fund
• Circulation Improvement Project – Fiscal Year 2025-26 ($169,042) • Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway) ($346,782)
FUND TOTAL: $515,824
• Community Development Block Grant (CDBG) Fund
• Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 ($500,000)
FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2025-26: $2,875,824

64.68% General Fund, 35.32% Special Revenue Funds
Unspent appropriations approved prior to July 1, 2025 are expected to be carried over to Fiscal Year 2025-26 for the following projects, pursuant to Section 2.9.04(10) of Administrative Policy 2.9:
• General Fund/Capital Projects Fund
• Circulation Improvement Project – Fiscal Year 2024-25 ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-3 • City Centre Park Enhancement Project
• City Hall Refurbishment and Safety Project: Phase 4
• City Hall Refurbishment and Safety Project: Phase 5
• Paseo De Valencia – Moulton Parkway Confluence Bypass Corridor Project
• Woods End Wilderness Preserve Trail Drainage and Improvement Project
• Federal Grants Fund
• Circulation Improvement Project – Fiscal Year 2024-25 • Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits)
• State of California Grants Fund
• Woods End Wilderness Preserve Trail Drainage and Improvement Project
Fiscal Year 2026-27
• General Fund/Capital Projects Fund
• Transit Shelter and Street Furniture Project ($350,000) FUND TOTAL: $350,000
• Road Maintenance & Rehabilitation Program Fund
• Circulation Improvement Project – Fiscal Year 2026-27 ($135,209) • Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) ($393,997) FUND TOTAL: $529,206
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 10 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2026-27: $1,379,206

25.38% General Fund, 74.62% Special Revenue Funds
ITEM 9.1 - Attachment A
PAGE 8.0-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Unspent appropriations approved prior to July 1, 2026 are expected to be carried over to Fiscal Year 2026-27 for projects that are not yet complete, pursuant to Section 2.9.04(10) of Administrative Policy 2.9.

CAPITAL PROJECTS APPROPRIATIONS SUMMARY – PLANNED
The appropriations summarized below are planned for inclusion in future budgets and work plans. The City Council retains the ability to modify the CIP at its discretion and no funding commitment is created by planning for these projects. For additional information on specific projects, please refer to the worksheets beginning on page 8.0-47.

Fiscal Year 2027-28
• Road Maintenance & Rehabilitation Program Fund
• Circulation Improvement Project – Fiscal Year 2027-28 ($236,873) • Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora) ($333,408)
FUND TOTAL: $570,281
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 11 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2027-28: $1,070,281
Fiscal Year 2028-29
• Road Maintenance & Rehabilitation Program Fund
• Circulation Improvement Project – Fiscal Year 2028-29 ($135,235) • Pavement Management Plan Project (Northbound Moulton
Parkway between Via Campo Verde and Gate 12) ($331,000) FUND TOTAL: $466,235
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 12 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2028-29: $966,235
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-5 Fiscal Year 2029-30
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Southbound Moulton
Parkway between Gate 16 and Via Campo Verde) ($325,000) FUND TOTAL: $325,000
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 13 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2029-30: $825,000
Fiscal Year 2030-31
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Westbound Santa Maria Avenue between Moulton Parkway and Terminus) ($350,000) FUND TOTAL: $350,000
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 14 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2030-31: $850,000
Fiscal Year 2031-32
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Eastbound El Toro Road between City Limits and Aliso Creek Road, and Avenida Sevilla and Paseo De Valencia) ($276,000)
FUND TOTAL: $276,000
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 15 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2031-32: $776,000
Fiscal Year 2032-33
• Road Maintenance & Rehabilitation Program Fund
ITEM 9.1 - Attachment A
PAGE 8.0-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN • Pavement Management Plan Project (Westbound El Toro Road between Paseo De Valencia and Avenida Sevilla, and Tanager Lane and Calle Corta) ($343,000)
FUND TOTAL: $343,000
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 16 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2032-33: $843,000
Fiscal Year 2033-34
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Southbound Moulton
Parkway between Santa Maria Avenue and Gate 16, and Via Iglesia and Calle Aragon) ($336,000)
FUND TOTAL: $336,000
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 17 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2033-34: $836,000
Fiscal Year 2034-35
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Placeholder for project per forthcoming Fiscal Years 2026-36 Pavement Management Plan) FUND TOTAL: $TBD
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 18 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2034-35: $TBD
Fiscal Year 2035-36
• Road Maintenance & Rehabilitation Program Fund
• Pavement Management Plan Project (Placeholder for project per ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-7 forthcoming Fiscal Years 2026-36 Pavement Management Plan) FUND TOTAL: $TBD
• Community Development Block Grant (CDBG) Fund
• Pedestrian Accessibility Improvement Project: Phase 19 ($500,000) FUND TOTAL: $500,000
GRAND TOTAL – FISCAL YEAR 2035-36: $TBD

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

Closed-Circuit Television (CCTV) Cameras at Signalized Intersections Members of the City Council have expressed interest in installing CCTV cameras at signalized intersections to allow the City’s traffic engineers to monitor and observe traffic flow in real time. The CCTV cameras would not serve an enforcement purpose (i.e., they would not be red light cameras or speed cameras). Staff agrees that the installation of CCTV cameras would improve the City’s traffic operations capabilities and anticipates identifying opportunities for installation as part of future CIPs. (Note: Staff consulted with the California State Controller’s Office and was informed that the installation of CCTV cameras cannot be funded using Fuel Tax monies. As such, it is anticipated that General Fund appropriations would be required.) Local Hazard Mitigation Plan
Updating the City’s Local Hazard Mitigation Plan is included as a significant work plan item in this budget and work plan. As a result of that update and the implementation of General Plan Housing Element Program H-3.2.3, it is anticipated that additional projects will be identified for inclusion in this CIP.

Pavement Management Plan
The City’s 10-year Pavement Management Plan will undergo its next biennial update in Fiscal Year 2025-26 for a term spanning fiscal years 2026-27 through 2035-36. As a result of that update, it is anticipated that additional pavement ITEM 9.1 - Attachment A
PAGE 8.0-8 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN management plan projects will be identified for inclusion in this CIP.

Statewide Water Quality Control Plans for Trash
The City is in the process of refining its strategy for complying with the State Water Resources Control Board’s Statewide Water Quality Control Plans for Trash. As a result of that refinement, it is anticipated that additional projects will be identified for inclusion in this CIP.

Woods End Wilderness Preserve Detention Basin
During the design of the Woods End Wilderness Preserve Trail Drainage and Improvement Project, returning the detention basin located in Woods End Wilderness Preserve to a more natural condition was identified as a potential project to be added to this CIP in the future. To assist with the scoping of such a project, an engineering study to evaluate the hydrologic function and need of the detention basin should be completed.

Unfunded and/or Unscheduled Projects
The following projects are presently unfunded and unscheduled, but may be undertaken in the event funds are appropriated, grant funding is obtained, or funding otherwise becomes available:
• Bus Stop Relocation Project – Eastbound El Toro Road past Moulton Parkway
• City Hall Complex Emergency Backup Generator Project
• City Hall Refurbishment and Safety Project – Future Phases • El Toro Road Green Street and Flood Relief Project
• Ridge Route Drive Utility Undergrounding Project
• Streetscape Enhancement Project – Moulton Parkway
• Streetscape Enhancement Project – Santa Maria Avenue
For additional information on presently unfunded and unscheduled projects, please refer to the worksheets beginning on page 8.0-47.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-9

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS

CARRYOVER PROJECTS TO
FISCAL YEAR 2025-26

QUICK REFERENCE
Project Title Page Number
Circulation Improvement Project – Fiscal Year 2024-25 8.0-11 City Hall Complex Parking Lot Improvement Project 8.0-13 City Centre Park Enhancement Project 8.0-14
City Hall Refurbishment and Safety Project: Phase 4 8.0-16 City Hall Refurbishment and Safety Project: Phase 5 8.0-18 Paseo de Valencia - Moulton Parkway Confluence Bypass
Corridor Project 8.0-19
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) 8.0-22
Woods End Wilderness Preserve Trail Drainage and Improvement Project 8.0-24
ITEM 9.1 - Attachment A
PAGE 8.0-10 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-11

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Circulation Improvement Project – Fiscal Year 2024-25
Funding Status: Funded (2024-25)
Healthy and safe High in quality of life
Project Description
This project involves the addition of a safety light over a pedestrian crosswalk, the installation of new accessible pedestrian signals, the replacement of illuminated street name signs, and other traffic-related improvements.

Planned Safety Light Additions
• (1) Moulton Parkway/Via Campo Verde
Planned Accessible Pedestrian Signal Installations
• El Toro Road/Avenida Sevilla
Other Planned Improvements
• Pedestrian crosswalk button relocation – southeast corner of El Toro Road/Avenida Sevilla (east-west crosswalk)
• Traffic signal modification – southbound Moulton Parkway-facing side of Moulton Parkway/Via Iglesia
• New flashing yellow beacon and sign – southbound Moulton Parkway approaching Moulton Parkway/Via Iglesia
• Traffic signal backplate and visor replacements – El Toro Road/Avenida Sevilla, Moulton Parkway/Via Campo Verde, and Moulton Parkway/Via Iglesia
Purpose
This project is intended to improve the ease and safety of pedestrian and vehicular travel by increasing intersection and crosswalk visibility, as well as enhancing crosswalk operation.

Replacing traffic signal backplates and visors is also intended to serve a maintenance function. The new traffic signal backplates will include a retroreflective border strip around the outside edge of the front surface.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-12 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Though not explicitly called for in the General Plan Housing Element, this project supports Goal H-3 (Administer housing and community development programs and activities in a manner to affirmatively further fair housing for all persons) and Policy Objective H-3.1 (Enhance access to housing). [Housing Element H-3.1.1 Analysis –
Circulation Improvement Project – Fiscal Year 2024-25]
Improvements U.S. Census Tract(s) Notes
Safety light addition at
Moulton Parkway/Via
Campo Verde 60590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Accessible pedestrian
signal at El Toro
Road/Avenida Sevilla 60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Cost
The one-time cost of designing and constructing this project is estimated at $193,181.15 (as of January 2025; subject to the completion of construction).

Funding
$161,577.15 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds and $31,604 in General Fund monies will be used to fund this project.
• Fiscal Year 2024-24: Federal Grants Fund ($161,577.15) • Fiscal Year 2024-25: General Fund/Capital Projects Fund ($31,604) TOTAL: $193,181.15
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-13

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Complex Parking Lot Improvement Project
Funding Status: Partially Funded (2023-24, 2025-26)

Healthy and safe
Project Description
This project involves repaving the asphalt parking lot and driveways at the City Hall Complex (including adjusting grades and restriping); replacing cracked and lifted concrete curbs and gutters; improving overhead lighting; installing an additional dual-port, Level 2 electric vehicle charging station; laying conduit to accommodate potential future surveillance cameras and a step-up transformer to provide sufficient power for Level 3 electric vehicle charging stations; planting additional trees; and, refreshing landscaping.

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

Cost
The one-time cost of designing this project is estimated at $91,804. The onetime cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed.

Funding
$41,804 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds and $50,000 in General Fund monies will be used to fund this project.
• Fiscal Year 2023-24: Federal Grants Fund ($41,804)
• Fiscal Year 2025-26: General Fund/Capital Projects Fund ($50,000) TOTAL: $91,804
Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-14 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Centre Park Enhancement Project
Funding Status: Partially Funded (2024-25)

Healthy and safe Environmentally conscious
Project Description
This project involves redeveloping City Centre Park within a smaller footprint that allows for the co-location of a potential future fire station and adding shade from tree canopies, landscaping including manicured planter beds and educational signage for a botanic garden-type look, seating areas, and public art. Notable aspects of this project include the following:
• This project includes the City’s first public art installation. The City will collaborate with one or more local artists to create an installation that highlights the area’s Native American and agricultural history. • This project includes the addition of habitat to support the breeding and migration of Monarch butterflies (generally, a variety of milkweed and nectar plants with staggered flowering or blooming times) and related educational signage.

Purpose
California Senate Bill 475 (Min, Chapter 287, Statutes of 2023) authorizes the City to use a portion of City Centre Park as a fire station and for public safety purposes, subject to the reinvestment of $212,000 in capital improvements in the remaining City Centre Park. This project is intended to construct the capital improvements required by California Senate Bill 475 and enhance the recreational utility of City Centre Park.

Cost
The one-time cost of designing this project is estimated at $125,000. The onetime cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-15 Funding
General Fund monies will be used to fund this project ($125,000).

It is anticipated that the Orange County Fire Authority will reimburse the City for costs associated with this project, subject to negotiation of the same in a lease agreement for use of a portion of City Centre Park as a fire station.

ITEM 9.1 - Attachment A
PAGE 8.0-16 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Refurbishment and Safety Project: Phase 4
Funding Status: Funded (2023-24, 2024-25)

Healthy and safe Professionally and efficiently served
Project Description
This project involves refurbishments and safety improvements at City Hall.

Phase 4: Includes the replacement of windows, doors, balcony railing, and carpeting; construction of new ceilings, walls, windows, and doors; lighting improvement; heating, ventilation, and air conditioning improvement; and, other work related to accessibility, functionality, safety, and security.

Phase 4 (Elevator): Includes the modernization of the elevator machine room equipment, hall and car signals fixtures, hall and car door equipment, cab interior, and related control systems such as electrical and fire life safety.

Cost
Phase 4: The one-time cost of designing and constructing this project is estimated at $600,000 (as of October 2024; subject to the completion of construction).

Phase 4 (Elevator): The one-time cost of designing and constructing this project is estimated at $322,482 (as of February 2025; subject to the completion of construction).

Funding
General Fund monies will be used to fund this project ($922,482). • Fiscal Year 2023-24: General Fund/Capital Projects Fund ($250,000) Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-17 • Fiscal Year 2024-25: General Fund/Capital Projects Fund ($350,000) • Fiscal Year 2024-25: General Fund/Capital Projects Fund ($322,482) TOTAL: $922,482
ITEM 9.1 - Attachment A
PAGE 8.0-18 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Refurbishment and Safety Project: Phase 5
Funding Status: Partially Funded (2023-24, 2025-26)

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

Cost
The one-time cost of designing this project is estimated at $85,000. The onetime cost of constructing this project (including temporary relocation of City Hall functions during construction) is not yet known; however, $1,600,000 has been appropriated as a budgetary placeholder. A final construction budget will be considered after design documents are completed.

Funding
General Fund monies will be used to fund this project ($1,685,000). • Fiscal Year 2023-24: General Fund/Capital Projects Fund ($85,000) • Fiscal Year 2025-26: General Fund/Capital Projects Fund ($1,600,000) TOTAL: $1,685,000
Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-19

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Paseo de Valencia - Moulton Parkway Confluence Bypass Corridor Project Funding Status: Funded (2024-25)
Healthy and safe High in quality of life
Project Description
This project is a joint project with the City of Laguna Hills. While the City of Laguna Hills serves as the lead agency, the City’s participation requires that the project be added to the Capital Improvement Program and the required 20% cost-share be appropriated.

Improvements within Laguna Woods include the following:
• Fiber communication upgrades – installation of fiber optic communications cables and peripheral communications equipment along the project corridor spanning the five signalized intersections listed below and at City Hall. This is anticipated to require a combination of boring and trenching within public street and sidewalk areas.
o El Toro Road/Avenida Sevilla
o El Toro Road/Church Intersection
o El Toro Road/Moulton Parkway
o Moulton Parkway/Laguna Woods Village Gates 12 & 16
o Moulton Parkway/Santa Maria Avenue
• Traffic signal equipment upgrades – signal controller/cabinet modifications at the five signalized intersections listed above.

Purpose
Benefits of this project include:
• Enhanced traffic management – Fiber optic cables have a higher bandwidth than copper wires, which means they can carry more data at the same time. This is important for traffic signal communications, as Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-20 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN it allows for the transmission of high-resolution video images and realtime traffic data for proactive traffic management. • Improved traffic flow – Fiber optic communication is more reliable than copper cable communication, and modern controllers have more features and faster processing speed than the controllers currently used by the City This will allow for more immediate real-time data transfer between traffic signals and the City’s traffic management system, enabling dynamic traffic signal timing adjustments and leading to smoother traffic flow and reduced congestion.
• Improved safety – Fiber optic communications and modern controllers can help improve safety by supporting advanced traffic management features that might be deployed in the future, such as adaptive/ responsive traffic signal timing and vehicle-to-infrastructure (“V2I”) communications. Advanced traffic management can help to reduce the risk of accidents.
• Scalability – Fiber optic networks and modern controllers are highly scalable, accommodating future growth and changes in traffic patterns.
• Support for emerging technologies – The improvements will pave the way for the integration of emerging technologies like connected and automated vehicles, which require robust traffic signal infrastructure. • Cost savings – The improvements will result in cost savings as some of the traffic signal equipment improvements are necessary in the short term even if grant funding had not obtained (in that case, the City would be responsible for all costs, as opposed to 20% of costs). Longterm operational savings are also anticipated due to reduced maintenance needs and improved traffic management.

Cost
The one-time cost of designing and constructing the Laguna Woods portion of this project is estimated at $549,727 (as of October 2023; subject to the completion of design documents, construction drawings, and competitive bidding). The City will be responsible for 20% of costs ($109,946).

Funding
General Fund monies will be used to fund the City’s portion of project costs ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-21 ($109,946). Grant funding from a 2024 Orange County Transportation Authority Regional Traffic Signal Synchronization Program (Project P) award will fund the balance of this project. The City of Laguna Hills, as the lead agency for this project, will account for and appropriate the grant award. • Fiscal Year 2024-25: General Fund/Capital Projects Fund ($109,946) – satisfies the 20% match required by the 2024 Orange County Transportation Authority Regional Traffic Signal Synchronization Program (Project P) award
TOTAL: $109,946
ITEM 9.1 - Attachment A
PAGE 8.0-22 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

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

Healthy and safe High in quality of life
Estimated Useful Life: 15 years from completion date
Project Description
This project involves the rehabilitation of deteriorated pavement along the specified street section(s), including asphalt concrete pavement cold milling and repaving. The work may also include the adjustment of utility covers and valves to grade; re-establishment of survey monuments, painted striping, and pavement markings; relocation of vehicle stop lines back from crosswalks; reconstruction of curbs, gutters, and sidewalks; installation of green-colored pavement in bikeways; and, replacement of traffic signal backplates, visors, and illuminated street name signs.

Planned Illuminated Street Name Sign Replacements
• El Toro Road/Aliso Creek Road
• El Toro Road/Calle Corta
Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

As of October 2023, the specified street section had a PCI of 76.

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

Reconstructing curbs, gutters, sidewalks and other concrete road elements is intended to serve a maintenance function.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-23 Installing green-colored pavement in bicycle lanes is intended to further consistency with Chapter 9C of the 2014 California Manual of Uniform Traffic Control Devices, which calls for the consideration of the use of green-colored pavement in bikeways where appropriate.

Replacing traffic signal backplates and visors is intended to serve a maintenance function. The new traffic signal backplates will include a retroreflective border strip around the outside edge of the front surface.

Replacing illuminated street names signs is intended to serve a maintenance function and improve wayfinding.

Cost
The one-time cost of designing and constructing this project is estimated at $264,000 (as of March 2024; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
$64,000 in Road Maintenance & Rehabilitation Program Fund monies, $160,942.65 in American Rescue Plan Act (Coronavirus Local Fiscal Recovery Funds) funds, and $200,000 in Coronavirus Response and Relief Supplemental Appropriations Act of 2021 – Non-STIP Program funds (“CRRSAA”) will be used to fund this project ($264,000).
• Fiscal Year 2024-25: Road Maintenance & Rehabilitation Program Fund ($64,000)
• Fiscal Year 2024-25: Federal Grants Fund ($160,942.65) • Fiscal Year 2024-25: State of California Grants Fund ($200,000) TOTAL: $424,942.65
ITEM 9.1 - Attachment A
PAGE 8.0-24 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

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

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

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

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

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-25

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS

NEW PROJECTS FOR
FISCAL YEAR 2025-26

QUICK REFERENCE
Project Title Page Number
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9

8.0-27
Circulation Improvement Project – Fiscal Year 2025-26 8.0-30 Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)

8.0-32
Public Works Warehouse Project 8.0-34
Transit Shelter and Street Furniture Project 8.0-35
ITEM 9.1 - Attachment A
PAGE 8.0-26 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-27

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9
Funding Status: Contingent on the receipt of external funding (2025-26)

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

Improvements are prioritized using factors including the following, which are identified in General Plan Housing Element Program H-3.1.1:
• The California Office of Environmental Health Hazard Assessment’s California Communities Environmental Health Screening Tool (“CalEnviroScreen”) scores for individual census tracts, with an emphasis on undertaking improvements in and around Census Tract 626.47 due to its comparatively higher CalEnviroScreen score, as feasible and economical; and
• Education domain scores from the California Tax Credit Allocation Committee (“TCAC”)/HCD Opportunity Map, with an emphasis on undertaking improvements in and around Census Tract 626.22 due to its comparatively lower scores, as feasible and economical.

About Phase 9 – Primary Project
Phase 9 involves the reconstruction of the following driveway crossings:
• El Toro Road adjacent to the Lutheran Church of the Cross • Santa Maria Avenue adjacent to Polly’s Pies Restaurant & Bakery Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-28 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Housing Element H-3.1.1 Analysis – Phase 9]
Improvements U.S. Census Tract(s) Notes
Driveway crossing on El
Toro Road 60590626.22 Target Census Tract –TCAC/HCD Opportunity Map Driveway crossing on
Santa Maria Avenue
60590626.21
Adjacent to census tracts
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map) and
60590626.22 (Target Census
Tract – TCAC/HCD Opportunity
Map)
About Phase 9 – Waitlist/Expanded Scope Project
If additional funding is available, Phase 9 will be expanded to include the installation of accessible pedestrian signals at the following intersections:
• El Toro Road/Calle Sonora
• El Toro Road/Home Depot & Town Centre
• El Toro Road/Moulton Parkway
• Moulton Parkway/Laguna Woods Village Gates 12 & 16
• Moulton Parkway/Via Campo Verde
• Santa Maria Avenue/Moulton Parkway
[Housing Element H-3.1.1 Analysis – Phase 9 – Waitlist/Expanded Scope] Improvements U.S. Census Tract(s) Notes
Accessible pedestrian
signal at El Toro
Road/Calle Sonora
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Home Depot &
Town Centre
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Moulton Parkway
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at Moulton
Parkway/Laguna Woods
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-29 Village Gates 12 & 16 Map
Accessible pedestrian
signal at Moulton
Parkway/Via Campo
Verde
60590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Accessible pedestrian
signal at Santa Maria
Avenue/Moulton
Parkway
60590626.21 and
60590626.48
Census Tract 60590626.46 has a
low resource designation 2 on
2025 TCAC/ HCD Opportunity
Map
Purpose
This project is intended to improve the ease and safety of pedestrian travel, while also promoting compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

The improvements are also called for in the General Plan Housing Element as part of Goal H-3 (Administer housing and community development programs and activities in a manner to affirmatively further fair housing for all persons) and Policy Objective H-3.1 (Enhance access to housing).

Cost
Phase 9 – Primary Project
The one-time cost of designing and constructing this project is estimated at $250,000 (as of December 2024; subject to the completion of design documents, construction drawings, and competitive bidding).

Phase 9 – Waitlist/Expanded Scope Project
The one-time cost of designing and constructing this project is estimated at $250,000 (as of December 2024; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
The City anticipates using Community Development Block Grant (“CDBG”) monies to fund this project ($250,000-$500,000). The maximum CDBG award has been appropriated ($500,000); however, if the City does not receive an award or is awarded an amount less than the maximum, the City Manager will reduce appropriations accordingly, pursuant to the authority set forth in Section 2.9.05 of Administrative Policy 2.9. No direct costs will be incurred until the effective date of a funding award.

ITEM 9.1 - Attachment A
PAGE 8.0-30 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Circulation Improvement Project – Fiscal Year 2025-26
Funding Status: Funded (2025-26)
Healthy and safe High in quality of life
Project Description
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of various traffic signal components (backplates, visors, and illuminated street name signs).

Planned Safety Light Additions
• (1) El Toro Road/Lutheran Church & Catholic Church
• (1) El Toro Road/Avenida Sevilla
Planned Traffic Signal Backplate and Visor Replacements • El Toro Road/Lutheran Church & Catholic Church
Planned Illuminated Street Name Sign Replacements
• El Toro Road/Lutheran Church & Catholic Church
Purpose
This project is intended to improve the ease and safety of pedestrian and vehicular travel by increasing intersection and crosswalk visibility.

Replacing traffic signal backplates, visors, and illuminated street names signs is also intended to serve a maintenance function. The new traffic signal backplates will include a retroreflective border strip around the outside edge of the front surface. The new illuminated street name signs will include the City’s logo consistent with previous City Council direction.

Though not explicitly called for in the General Plan Housing Element, this project supports Goal H-3 (Administer housing and community development programs and activities in a manner to affirmatively further fair housing for all persons) and Policy Objective H-3.1 (Enhance access to housing).

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-31 [Housing Element H-3.1.1 Analysis –
Circulation Improvement Project – Fiscal Year 2025-26]
Improvements U.S. Census Tract(s) Notes
Safety light addition and
illuminated street name
sign replacements at El
Toro Road/Lutheran
Church & Catholic
Church
60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Safety light addition at El
Toro Road/Avenida
Sevilla 60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Cost
The one-time cost of designing and constructing this project is estimated at $169,042 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($169,042).

ITEM 9.1 - Attachment A
PAGE 8.0-32 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)
Funding Status: Funded (2025-26)

Planned Sidewalk Reconstruction
• Santa Maria Avenue
Planned Traffic Signal Backplate and Visor Replacements • El Toro Road/Moulton Parkway
• Moulton Parkway/Santa Maria Avenue
Planned Illuminated Street Sign Replacements
• El Toro Road/Moulton Parkway
• Moulton Parkway/Santa Maria Avenue
Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

As of October 2023, the specified street section had a blended PCI of 81.6 for Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-33 all segments; the lowest segment PCI was 77.

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

Reconstructing curbs, gutters, sidewalks and other concrete road elements is intended to serve a maintenance function.

Installing green-colored pavement in bicycle lanes is intended to further consistency with Chapter 9C of the 2014 California Manual of Uniform Traffic Control Devices, which calls for the consideration of the use of green-colored pavement in bikeways where appropriate.

Replacing illuminated street names signs is intended to serve a maintenance function and improve wayfinding.

Cost
The one-time cost of designing and constructing this project is estimated at $431,782 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). The City of Laguna Hills will reimburse the City for work conducted on the portion of the specified street section within its jurisdiction (estimated to be $85,000).

Funding
$85,000 in General Fund monies and $346,782 in Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project.

Expenses related to the work conducted on the portion of the specified street section within the City of Laguna Hills’ jurisdiction will be paid using General Fund monies and reimbursed by the City of Laguna Hills.

ITEM 9.1 - Attachment A
PAGE 8.0-34 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Public Works Warehouse Project
Funding Status: Partially Funded (2025-26)
Professionally and
efficiently served
Project Description
This project involves the construction of a public works warehouse to store equipment, supplies, and materials, and serve as a staging area for the City’s construction projects. Facility needs are estimated to be 1,500-2,500 square feet, a portion of which could be outdoors.

Purpose
This project is intended to allow the City to take possession of, and better manage, its equipment, supplies, and materials, which are currently stored in a private facility in the city of Laguna Niguel. This project will also provide a construction staging location other than the City Hall Complex’s parking lot, which will reduce wear-and-tear on asphalt surfaces.

Cost
The one-time cost of designing and constructing this project is not yet known. $50,000 has been appropriated to provide for site evaluation, conceptual design, and related due diligence. A design and construction budget will be considered after those efforts are completed and a site is selected.

Funding
General Fund monies will be used to fund this project ($50,000).

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-35

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Transit Shelter and Street Furniture Project
Funding Status: Partially Funded (2025-26, 2026-27)

High in quality of life
Project Description
This project involves the replacement of all transit shelters and most street furniture on El Toro Road and Moulton Parkway with new transit shelters and street furniture.

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

Cost
The one-time cost of designing this project is estimated at $75,000. The onetime cost of constructing this project is not yet known; however, $350,000 has been appropriated as a budgetary placeholder. A final construction budget will be considered after design documents are completed.

Funding
General Fund monies will be used to fund this project ($425,000). • Fiscal Year 2025-26: General Fund/Capital Projects Fund ($75,000) • Fiscal Year 2026-27: General Fund/Capital Projects Fund ($350,000) TOTAL: $425,000
Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-36 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-37

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS

NEW PROJECTS FOR
FISCAL YEAR 2026-27

QUICK REFERENCE
Project Title Page Number
Circulation Improvement Project – Fiscal Year 2026-27 8.0-39 Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez)

8.0-41
Pedestrian Accessibility Improvement Project: Phase 10 8.0-43 ITEM 9.1 - Attachment A
PAGE 8.0-38 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-39

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Circulation Improvement Project – Fiscal Year 2026-27
Funding Status: Funded (2026-27)
Healthy and safe High in quality of life
Project Description
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of various traffic signal components (backplates, visors, and illuminated street name signs).

Planned Safety Light Additions
• (1) Moulton Parkway/Santa Maria Avenue
Planned Traffic Signal Backplate and Visor Replacements • Moulton Parkway/Laguna Woods Village Gates 12 & 16
Planned Illuminated Street Name Sign Replacements
• Moulton Parkway/Laguna Woods Village Gates 12 & 16
• Moulton Parkway/Via Campo Verde
Purpose
This project is intended to improve the ease and safety of pedestrian and vehicular travel by increasing intersection and crosswalk visibility.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-40 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Housing Element H-3.1.1 Analysis –
Circulation Improvement Project – Fiscal Year 2026-27]
Improvements U.S. Census Tract(s) Notes
Safety light addition at
Moulton Parkway/Santa
Maria Avenue
60590626.21 and
60590626.48
Census Tract 60590626.46 has a
low resource designation 2 on
2025 TCAC/ HCD Opportunity
Map
Illuminated street name
sign replacements at
Moulton Parkway/
Laguna Woods Village
Gates 12 & 16
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Illuminated street name
sign replacements at
Moulton Parkway/Via
Campo Verde
60590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Cost
The one-time cost of designing and constructing this project is estimated at $135,209 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($135,209).

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-41

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pavement Management Plan Project (Northbound Moulton Parkway between City Limits and Calle Cortez)
Funding Status: Funded (2026-27)

Planned Traffic Signal Backplate and Visor Replacements • Moulton Parkway/Calle Cortez
• Moulton Parkway/Calle Aragon
Planned Illuminated Street Sign Replacements
• Moulton Parkway/Calle Cortez
• Moulton Parkway/Via Iglesia
• Moulton Parkway Calle Aragon
Purpose
This project is part of the City’s 10-year Pavement Management Plan to extend the useful life and improve the quality of pavement on street sections rated at a Pavement Condition Index (“PCI”) below 80. Ongoing pavement management helps to minimize the prolonged and more impactful work that typically accompanies projects involving significantly degraded pavement.

As of October 2023, the specified street section had a blended PCI of 80.3 for all segments; the lowest segment PCI was 78.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-42 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Relocating vehicle stop lines back from pedestrian crosswalks is intended to promote expanded clearance zones for pedestrians.

Reconstructing curbs, gutters, sidewalks and other concrete road elements is intended to serve a maintenance function.

Replacing illuminated street names signs is intended to serve a maintenance function and improve wayfinding.

Cost
The one-time cost of designing and constructing this project is estimated at $393,997 (as of March 2024; subject to the completion of design documents, construction drawings, and competitive bidding).

Funding
Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($393,997).

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-43

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pedestrian Accessibility Improvement Project: Phase 10
Funding Status: Contingent on the receipt of external funding (2026-27) Healthy and safe High in quality of life
Project Description
About the Pedestrian Accessibility Improvement Project
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; and/or, replacement of detectable warnings. The work may also include the modification of right-ofway to increase navigable area and clearances.

About Phase 10 – Primary Project
Phase 10 involves the reconstruction of the following driveway crossings:
• El Toro Road/Laguna Woods Village Equestrian Center
• Paseo De Valencia/Chase Bank
Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-44 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN [Housing Element H-3.1.1 Analysis – Phase 10]
Improvements U.S. Census Tract(s) Notes
Driveway crossing at El
Toro Road/Laguna
Woods Village
Equestrian Center
060590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Driveway crossing at
Paseo De
Valencia/Chase Bank
060590626.22 Target Census Tract –
TCAC/HCD Opportunity Map
About Phase 10 – Waitlist/Expanded Scope Project
If additional funding is available, Phase 10 will be expanded to include the installation of accessible pedestrian signals at the following intersections:
• El Toro Road/Calle Sonora
• El Toro Road/Home Depot & Town Centre
• El Toro Road/Moulton Parkway
• Moulton Parkway/Laguna Woods Village Gates 12 & 16
• Moulton Parkway/Via Campo Verde
• Santa Maria Avenue/Moulton Parkway
[Housing Element H-3.1.1 Analysis – Phase 10 – Waitlist/Expanded Scope (A)] Improvements U.S. Census Tract(s) Notes
Accessible pedestrian
signal at El Toro
Road/Calle Sonora
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Home Depot &
Town Centre
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Moulton Parkway
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at Moulton
Parkway/Laguna Woods
Village Gates 12 & 16
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian 60590626.41 Adjacent to Census Tract ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-45 signal at Moulton
Parkway/Via Campo
Verde
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Accessible pedestrian
signal at Santa Maria
Avenue/Moulton
Parkway
60590626.21 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
If the aforementioned expanded/waitlist scope is completed as part of Phase 9 of the Pedestrian Accessibility Improvement Project, Phase 10 will instead be expanded to include the installation of accessible pedestrian signals at the following intersections:
• El Toro Road/Lutheran Church & Catholic Church
• El Toro Road/Canyon Wren Lane
• El Toro Road/Calle Corta
• Moulton Parkway/Calle Cortez
• Moulton Parkway/Via Iglesia
• Moulton Parkway/Calle Aragon
[Housing Element H-3.1.1 Analysis – Phase 10 – Waitlist/Expanded Scope (B)] Improvements U.S. Census Tract(s) Notes
Accessible pedestrian
signal at El Toro
Road/Lutheran Church
& Catholic Church
60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Canyon Wren
Lane
60590626.35 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at El Toro
Road/Calle Corta
60590626.35,
60590626.48, and
60590626.49
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Accessible pedestrian
signal at Moulton
Parkway/Calle Cortez
60590626.41
Intersection is second north of
Census Tract 60590626.47
(target for CalEnviroScreen)
Accessible pedestrian
signal at Moulton
Parkway/Via Iglesia
60590626.41
Intersection is first north of
Census Tract 60590626.47
(target for CalEnviroScreen)
ITEM 9.1 - Attachment A
PAGE 8.0-46 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Accessible pedestrian
signal at Moulton
Parkway/Calle Aragon
60590626.41 and
60590626.47
Census Tract 60590626.47 is
target for CalEnviroScreen
Purpose
This project is intended to improve the ease and safety of pedestrian travel, while also promoting compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost
Phase 10 – Primary Project
The one-time cost of designing and constructing this project is estimated at $250,000 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding).

Phase 10 – Waitlist/Expanded Scope Project (either (A) or (B)) The one-time cost of designing and constructing this project is estimated at $250,000 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding).

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-47

CAPITAL IMPROVEMENT PROGRAM

PROJECT WORKSHEETS

PROJECTS FOR

FUTURE FISCAL YEARS

QUICK REFERENCE
Project Title Page Number
Scheduled Projects
Circulation Improvement Project – Fiscal Year 2027-28 8.0-50 Circulation Improvement Project – Fiscal Year 2028-29 8.0-52 Pavement Management Plan Project – Future Phases 8.0-59 Pedestrian Accessibility Improvement Project – Future Phases 11 through 19

8.0-62
Unscheduled Projects
Bus Stop Relocation Project – Eastbound El Toro Road past Moulton Parkway

8.0-49
City Hall Complex Emergency Backup Generator Project 8.0-54 City Hall Refurbishment and Safety Project – Future Phases 8.0-56 El Toro Road Green Street and Flood Relief Project 8.0-57 Ridge Route Drive Utility Undergrounding Project 8.0-66 Streetscape Enhancement Project – Moulton Parkway 8.0-67 Streetscape Enhancement Project – Santa Maria Avenue 8.0-68 ITEM 9.1 - Attachment A
PAGE 8.0-48 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN This page is intentionally blank.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-49

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Bus Stop Relocation Project – Eastbound El Toro Road past Moulton Parkway Funding Status: Unfunded
Healthy and safe High in quality of life
Projected Funding Plan: Unscheduled
Project Description
This project involves the relocation of the bus stop located on eastbound El Toro Road past the Mobil Station to a new location approximately 400 feet to the east, past the El Toro Road/Willow Tree Center (City Hall) driveway. A bus turnout and new shelter facilities will be constructed in the new location.

Purpose
This project is intended to improve the safety of vehicular travel by relocating the existing bus stop away from the three right-in/right-out driveways located in the approximately 225 feet of eastbound El Toro Road following the El Toro Road/Moulton Parkway intersection. Whereas the existing bus stop is located in a vehicular travel lane of El Toro Road, the relocated bus stop will include a bus turnout to allow buses to pull out of traffic for loading and unloading.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $470,634 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will seek grant opportunities.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-50 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Circulation Improvement Project – Fiscal Year 2027-28
Funding Status: Unfunded
Healthy and safe High in quality of life
Projected Funding Plan: Fiscal Year 2027-28
Project Description
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of illuminated street name signs.

Planned Safety Light Additions
• (2) El Toro Road/Calle Corta
• (1) El Toro Road/Canyon Wren Lane
Planned Traffic Signal Backplate and Visor Replacements • El Toro Road/Calle Corta
• El Toro Road/Canyon Wren Lane
Planned Illuminated Street Name Sign Replacements
• El Toro Road/Canyon Wren Lane
Purpose
This project is intended to improve the ease and safety of pedestrian and vehicular travel by increasing intersection and crosswalk visibility.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-51 [Housing Element H-3.1.1 Analysis –
Circulation Improvement Project – Fiscal Year 2027-28]
Improvements U.S. Census Tract(s) Notes
Safety light additions at
El Toro Road/Calle
Corta
60590626.35,
60590626.48, and
60590626.49
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Safety light addition and
illuminated street name
sign replacements at El
Toro Road/Canyon
Wren Lane
60590626.35 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Cost & Funding
The one-time cost of designing and constructing this project is estimated at $236,873 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). It is anticipated that Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($236,873).

ITEM 9.1 - Attachment A
PAGE 8.0-52 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Circulation Improvement Project – Fiscal Year 2028-29
Funding Status: Planned
Healthy and safe High in quality of life
Projected Funding Plan: Fiscal Year 2028-29
Project Description
This project involves the addition of a safety light over a pedestrian crosswalk, the installation of new accessible pedestrian signals, the replacement of illuminated street name signs, and other traffic-related improvements.

Planned Safety Light Additions
• (2) El Toro Road/Aliso Creek Road
Planned Traffic Signal Backplate and Visor Replacements • El Toro Road/Aliso Creek Road
• El Toro Road/Home Depot & Town Centre
Planned Illuminated Street Name Sign Replacements
• El Toro Road/Home Depot & Town Centre
Purpose
This project is intended to improve the ease and safety of pedestrian and vehicular travel by increasing intersection and crosswalk visibility.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-53 [Housing Element H-3.1.1 Analysis –
Circulation Improvement Project – Fiscal Year 2028-29]
Improvements U.S. Census Tract(s) Notes
Safety light additions at
El Toro Road/Aliso Creek
Road 60590626.49
Intersection is first west of
Census Tract 60590626.48 (low
resource designation 3 on 2025
TCAC/ HCD Opportunity Map)
Illuminated street name
sign replacements at El
Toro Road/Home Depot
& Town Centre
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Cost & Funding
The one-time cost of designing and constructing this project is estimated at $135,235 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). It is anticipated that Road Maintenance & Rehabilitation Program Fund monies will be used to fund this project ($135,235).

ITEM 9.1 - Attachment A
PAGE 8.0-54 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Complex Emergency Backup Generator Project
Funding Status: Unfunded
Healthy and safe Professionally and
efficiently served
Projected Funding Plan: Unscheduled
Project Description
This project involves the addition of an emergency backup generator and automatic transfer switch to serve portions of the City Hall Complex (two buildings – City Hall and the Public Library). The generator will be capable of providing sufficient power to allow core functions and cooling center operations to continue for at least 24 hours of continuous use.

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

City Hall also regularly hosts a vote center during public elections. • 82.2% of Laguna Woods residents are 65 or older, with an average age of 74.9 years (2020 U.S. Census) – Older adults, including persons who rely on electric life-sustaining equipment, are identified by the California Public Utilities Commission as particularly vulnerable to the effects of de-energization during PSPS events. Older adults are also considered to be access and functionally impaired, per California Government Code Section 8593.3(f)(1).
• Climate Change – Cooling centers are considered “local community resilience stations” established to mitigate the public health impacts of extreme heat and other emergency situations exacerbated by climate Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-55 change (e.g., power outages/PSPS events) on local populations, per California Government Code Section 8593.3(f)(3)).

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $425,000 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will seek grant opportunities.

ITEM 9.1 - Attachment A
PAGE 8.0-56 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

City Hall Refurbishment and Safety Project

FUTURE PHASES
Funding Status: Unfunded
Healthy and safe Professionally and efficiently served
Projected Funding Plan: Unscheduled
Project Description
This project involves refurbishments and safety improvements at City Hall.

The scope of work for future phases is expected to include the following:
• Remodel of the second-floor lobby and office areas
• Replacement of the red tile roof
• Other work related to accessibility, functionality, safety, and security Purpose
This project is intended to address maintenance needs and ensure that City Hall remains accessible, functional, safe, and secure. The work will safeguard and enhance the City’s only public building and seat of government.

Cost & Funding
The one-time cost of designing the remodel of the second-floor lobby and office areas and replacement of the red tile roof is estimated at $150,000.

The one-time cost of constructing this project is not yet known. A construction budget will be considered after design documents are completed. The City anticipates that General Fund monies will be used to fund this project.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-57

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

El Toro Road Green Street and Flood Relief Project
Funding Status: Unfunded

High in quality of life
Projected Funding Plan: Unscheduled
Project Description
This project involves making “green street” improvements and upsizing the existing storm drain and catch basins on eastbound El Toro Road between Laguna Woods City Hall and the Valencia Center (approximately 0.5 linear miles). As part of this project, the eastbound sidewalk will be reconstructed to include natural stormwater management approaches that slow, filter, and cleanse stormwater runoff from impervious areas.

Purpose
This project is based on the findings of a hydrologic/hydraulic study that was commissioned by the City in 2019 to analyze recurring instances of localized flooding that affect both vehicle travel lanes and the joint-use pedestrian/ bicycle/golf cart sidewalk. The work is intended to mitigate localized flooding resultant of a 10-year storm event.
• El Toro Road carries significant traffic – El Toro Road is an arterial highway identified on the 2024 Orange County Master Plan of Arterial Highways as “major” with a capacity of up to 45,000 average daily trips.
• Climate Change – State agencies and academic institutions (including the University of California) have long held that, despite drought conditions, precipitation and flood risk is likely to increase as a result of climate change. The 2021 California Climate Adaptation Strategy projects that Orange County will see “increased frequency and severity of rain events” and increased oscillation “between dry and wet weather extremes.”
Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-58 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Cost & Funding
The one-time cost of designing and constructing this project is estimated at $1,950,000 (as of February 2025; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will seek grant opportunities.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-59

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pavement Management Plan Project

FUTURE PHASES
Funding Status: Planned

Healthy and safe High in quality of life
Projected Funding Plan: See table below
Estimated Useful Life: 15 years from each project’s completion date Project Description
This project involves the rehabilitation of deteriorated pavement along the specified street section(s), including asphalt concrete pavement cold milling and repaving. The work may also include the adjustment of utility covers and valves to grade; re-establishment of survey monuments, painted striping, and pavement markings; relocation of vehicle stop lines back from crosswalks; reconstruction of curbs, gutters, and sidewalks; installation of green-colored pavement in bikeways; and, replacement of traffic signal backplates, visors, and illuminated street name signs.

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

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

Reconstructing curbs, gutters, sidewalks and other concrete road elements is intended to serve a maintenance function.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-60 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Replacing traffic signal backplates and visors is intended to serve a maintenance function. The new traffic signal backplates will include a retroreflective border strip around the outside edge of the front surface.

Replacing illuminated street names signs is intended to serve a maintenance function and improve wayfinding.

Cost & Funding
Over the course of fiscal years 2025-26 through 2033-34, the one-time cost of constructing these projects is estimated to be at least $2,294,408 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). It is anticipated that Road Maintenance & Rehabilitation Program Fund monies will be used to fund these projects.

Street Section(s) Blended
PCI /
Lowest
Segment
PCI as of
October
2023
Anticipated
Fiscal Year
Total
Westbound El Toro Road between
Moulton Parkway and Calle Sonora
(Planned Illuminated Street Name Sign
Replacements: El Toro Road/Calle
Sonora, El Toro Road/Moulton Parkway)
(Planned Traffic Signal Backplate and
Visor Replacements: El Toro Road/Calle
Sonora)
81 / 79 2027-28 $333,408
Northbound Moulton Parkway between
Via Campo Verde and Gate 12 82 / 79 2028-29 $331,000
Southbound Moulton Parkway between
Gate 16 and Via Campo Verde 82.5 / 80 2029-30 $325,000
Westbound Santa Maria Avenue
between Moulton Parkway and Terminus 83.25 / 82 2030-31 $350,000 Eastbound El Toro Road between City
Limits and Aliso Creek Road, and
Avenida Sevilla and Paseo de Valencia
84 / 84 2031-32 $276,000
Westbound El Toro Road between Paseo
de Valencia and Avenida Sevilla, and
Tanager Lane and Calle Corta
85 / 84 2032-33 $343,000
Southbound Moulton Parkway between 85 / 85 2033-34 $336,000 ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-61 Santa Maria Avenue and Gate 16, and
Via Iglesia and Calle Aragon
TBD pending adoption of the Pavement
Management Plan for 2026-27 through 2035-36 2034-35 TBD TBD pending adoption of the Pavement
Management Plan for 2026-27 through 2035-36 2035-36 TBD Total $2,294,408
ITEM 9.1 - Attachment A
PAGE 8.0-62 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Pedestrian Accessibility Improvement Project
FUTURE PHASES 11 THROUGH 19
Funding Status: Planned

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

In addition to any unconstructed improvements identified for phases 9 or 10 of the Pedestrian Accessibility Improvement Project, the following improvements will be prioritized in future phases:

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-63 Intersection Curb Ramp Improvements
• El Toro Road/Laguna Woods Village Equestrian Center
• El Toro Road/Moulton Parkway (will require replacement of the colored concrete within the pedestrian crosswalks)
Sidewalk Improvements
• Eastbound El Toro Road between the signalized Home Depot Center driveway and the Laguna Woods Village Equestrian Center driveway • Westbound Santa Maria Avenue between Moulton Parkway and San Remo
Driveway Crossing Reconstruction
• El Toro Road/Willow Tree Center (ALDI Sign)
• El Toro Road/Willow Tree Center (Olive Garden)
• Moulton Parkway/Willow Tree Center (South of Mobil Station) • Moulton Parkway/Willow Tree Center (The Coffee Bean & Tea Leaf) Accessible Pedestrian Signal Installations
• El Toro Road/Aliso Creek Road
• El Toro Road/Lutheran Church & Catholic Church
[Housing Element H-3.1.1 Analysis – Phase 11 through 19] Improvements U.S. Census Tract(s) Notes
Intersection curb ramps
at El Toro Road/Laguna
Woods Equestrian
Center
060590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Intersection curb ramps
at El Toro Road/Moulton
Parkway
60590626.41 and
60590626.48
Census Tract 60590626.48 has a
low resource designation 3 on
2025 TCAC/ HCD Opportunity
Map
Sidewalk on eastbound
El Toro Road between
the signalized Home
Depot Center driveway
and the Laguna Woods
Village Equestrian
Center driveway
060590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Sidewalk on westbound
Santa Maria Avenue
between Moulton
60590626.21 and
60590626.48
Census Tract 60590626.46 has a
low resource designation 2 on
2025 TCAC/ HCD Opportunity
ITEM 9.1 - Attachment A
PAGE 8.0-64 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN Parkway and San Remo Map
Driveway crossing at El
Toro Road/Willow Tree
Center (ALDI Sign) 60590626.46
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Driveway crossing at El
Toro Road/Willow Tree
Center (Olive Garden) 60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Driveway crossing at
Moulton Parkway/Willow
Tree Center (South of
Mobil Station)
60590626.46
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Driveway crossing at
Moulton Parkway/Willow
Tree Center (The Coffee
Bean & Tea Leaf)
60590626.41
Adjacent to Census Tract
60590626.48 (low resource
designation 3 on 2025 TCAC/
HCD Opportunity Map)
Accessible pedestrian
signal at El Toro
Road/Aliso Creek Road 60590626.49
Intersection is first west of
Census Tract 60590626.48 (low
resource designation 3 on 2025
TCAC/ HCD Opportunity Map)
Accessible pedestrian
signal at El Toro
Road/Lutheran Church
& Catholic Church
60590626.22 and
60590626.46
Census Tract 60590626.22 has a
low resource designation 3, and
Census Tract 60590626.46 has a
low resource designation 2, on
2025 TCAC/ HCD Opportunity
Map
Purpose
This project is intended to improve the ease and safety of pedestrian travel, while also promoting compliance with the federal Americans with Disabilities Act of 1990, Architectural Barriers Act of 1968, and Rehabilitation Act of 1973.

Cost & Funding
Over the course of fiscal years 2027-28 through 2035-36, the one-time cost of designing and constructing these projects is estimated at $2,250,000- $4,500,000 (as of April 2025; subject to the completion of design documents, ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-65 construction drawings, and competitive bidding). These projects are contingent on the receipt of external funding. The City anticipates applying for Community Development Block Grant (“CDBG”) funding.

Phase Anticipated Fiscal Year Total
11 2027-28 $250,000-$500,000
12 2028-29 $250,000-$500,000
13 2029-30 $250,000-$500,000
14 2030-31 $250,000-$500,000
15 2031-32 $250,000-$500,000
16 2032-33 $250,000-$500,000
17 2033-34 $250,000-$500,000
18 2034-35 $250,000-$500,000
19 2035-36 $250,000-$500,000
Total $2,250,000-$4,500,000
ITEM 9.1 - Attachment A
PAGE 8.0-66 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Ridge Route Drive Utility Undergrounding Project
Funding Status: Unfunded

Healthy and safe
Projected Funding Plan: Unscheduled
Project Description
This project involves undergrounding approximately 2,100 linear feet of power lines located within the City’s street right-of-way on eastbound Ridge Route Drive between Peralta Drive and Avenida De La Carlota. (Note: Staff has initiated communication with Southern California Edison to explore the feasibility of this project and begin to quantify associated costs.) Purpose
This project is intended to eliminate the fire risk created by the presence of power lines in an urban setting adjacent to a primary arterial highway (Ridge Route Drive).

Cost & Funding
The one-time cost of designing and constructing this project is not yet known.

Funding has not yet been identified; it is anticipated that General Fund appropriations will be required.

Priority
Alignment:

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN PAGE 8.0-67

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Streetscape Enhancement Project – Moulton Parkway
Funding Status: Unfunded

High in quality of life Environmentally conscious
Projected Funding Plan: Unscheduled
Project Description
This project involves refreshing four street medians on Moulton Parkway between Via Campo Verde and the southern City limit (approximately 0.6 linear miles) with additional trees and drought-tolerant landscaping.

Planned Enhancements
• Planting of Carrotwood trees in the three medians between Via Campo Verde and Via Iglesia
• Planting of Carrotwood trees and relandscaping of the median south of Calle Aragon to the City limit for greater visual consistency with the four medians between Via Campo Verde and Via Iglesia
Purpose
This project is intended to increase shade, improve air quality, reduce the urban heat island effect, and enhance streetscape aesthetics.

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

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $225,000 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will seek grant opportunities.

Priority
Alignment:

ITEM 9.1 - Attachment A
PAGE 8.0-68 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN

CAPITAL IMPROVEMENT PROGRAM PROJECT WORKSHEET
Project Title:

Streetscape Enhancement Project – Santa Maria Avenue
Funding Status: Unfunded

High in quality of life Environmentally conscious
Projected Funding Plan: Unscheduled
Project Description
This project involves retrofitting four street medians on Santa Maria Avenue between its eastern terminus and Moulton Parkway (approximately 0.6 linear miles) with additional trees and drought-tolerant landscaping.

Purpose
This project is intended to increase shade, improve air quality, reduce the urban heat island effect, and enhance streetscape aesthetics.

Cost & Funding
The one-time cost of designing and constructing this project is estimated at $375,000 (as of April 2025; subject to the completion of design documents, construction drawings, and competitive bidding). Funding has not yet been identified; the City will seek grant opportunities.

Priority
Alignment:

ITEM 9.1 - Attachment A
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
CARRYOVER PROJECTS TO FISCAL YEAR 2025-26
Circulation Improvement Project - Fiscal Year 2024-25 137,644 2024-25 161,577.15 Federal Grants Fund (American Rescue Plan Act) 2024-25 31,604 Capital Projects Fund
193,181.15
City Hall Complex Parking Lot Improvement Project 91,804 2023-24 41,804 Federal Grants Fund (American Rescue Plan Act) 2025-26 50,000 Capital Projects Fund
41,804
City Centre Park Enhancement Project TBD 2024-25 125,000 Capital Projects Fund 125,000
City Hall Refurbishment and Safety Project: Phase 4 922,482 2023-24 250,000 Capital Projects Fund 2024-25 350,000 Capital Projects Fund
2024-25 322,482 Capital Projects Fund
922,482
City Hall Refurbishment and Safety Project: Phase 5 TBD 2023-24 85,000 Capital Projects Fund 2025-26 1,600,000 Capital Projects Fund
1,685,000
Paseo de Valencia - Moulton Parkway Confluence Bypass 109,946 2024-25 109,946 Capital Projects Fund Corridor Project 109,946
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) 424,942.65 2024-25 64,000 Road Maintenance & Rehabilitation Program Fund 2024-25 160,942.65 Federal Grants Fund (American Rescue Plan Act) 2024-25 200,000 State of California Grants Fund (COVID Relief Funds) 424,942.65
Woods End Wilderness Preserve Trail Drainage and Improvement Project 272,560 2022-23 47,012 Capital Projects Fund
2022-23 188,048 State of Califonia Grants Fund (Proposition 68) 2022-23 37,500 Federal Grants Fund (American Rescue Plan Act) 272,560
NEW PROJECTS FOR FISCAL YEAR 2025-26
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 500,000 2025-26 500,000 Community Development Block Grant (CDBG) Fund 500,000
Circulation Improvement Project - Fiscal Year 2025-26 169,042 2025-26 169,042 Road Maintenance & Rehabilitation Program Fund 169,042
Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway) 431,782 2025-26 85,000 Capital Projects Fund 2025-26 346,782 Road Maintenance & Rehabilitation Program Fund 431,782
Public Works Warehouse Project TBD 2025-26 50,000 Capital Projects Fund 50,000
Transit Shelter and Street Furniture Project TBD 2025-26 75,000 Capital Projects Fund 2026-27 350,000 Capital Projects Fund
425,000
NEW PROJECTS FOR FISCAL YEAR 2026-27
Circulation Improvement Project - Fiscal Year 2026-27 135,209 2026-27 135,209 Road Maintenance & Rehabilitation Program Fund 135,209
Pedestrian Accessibility Improvement Project: Phase 10 500,000 2026-27 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) 393,997 2026-27 393,997 Road Maintenance & Rehabilitation Program Fund 393,997

PROJECTS FOR FUTURE FISCAL YEARS - SCHEDULED PROJECTS
Circulation Improvement Project - Fiscal Year 2027-28 236,873 2027-28 236,873 Road Maintenance & Rehabilitation Program Fund 236,873
Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora) 333,408 2027-28 333,408 Road Maintenance & Rehabilitation Program Fund 333,408
Pedestrian Accessibility Improvement Project: Phase 11 500,000 2027-28 500,000 Community Development Block Grant (CDBG) Fund 500,000
Circulation Improvement Project - Fiscal Year 2028-29 135,235 2028-29 135,235 Road Maintenance & Rehabilitation Program Fund 135,235
Funding Plan
Fiscal Years 2025-36 Capital Improvement Program

CITY OF LAGUNA WOODS
PAGE 8.0-69
ITEM 9.1 - Attachment A
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2025-36 Capital Improvement Program

CITY OF LAGUNA WOODS
Pavement Management Plan Project (Northbound Moulton
Parkway between Via Campo Verde and Gate 12) 331,000 2028-29 331,000 Road Maintenance & Rehabilitation Program Fund 331,000
Pedestrian Accessibility Improvement Project: Phase 12 500,000 2028-29 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Southbound Moulton
Parkway between Gate 16 and Via Campo Verde) 325,000 2029-30 325,000 Road Maintenance & Rehabilitation Program Fund 325,000
Pedestrian Accessibility Improvement Project: Phase 13 500,000 2029-30 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Westbound Santa Maria Avenue between Moulton Parkway and Terminus) 350,000 2030-31 350,000 Road Maintenance & Rehabilitation Program Fund 350,000
Pedestrian Accessibility Improvement Project: Phase 14 500,000 2030-31 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Eastbound El Toro Road between City Limits and Aliso Creek Road, and Avenida Sevilla and Paseo de Valencia) 276,000 2031-32 276,000 Road Maintenance & Rehabilitation Program Fund 276,000
Pedestrian Accessibility Improvement Project: Phase 15 500,000 2031-32 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Westbound El Toro Road between Paseo de Valenica and Avenida Sevilla, and
Tanager Lane and Calle Corta) 343,000 2032-33 343,000 Road Maintenance & Rehabilitation Program Fund 343,000
Pedestrian Accessibility Improvement Project: Phase 16 500,000 2032-33 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Southbound Moulton
Parkway between Santa Maria Avenue and Gate 16, and
Via Iglesia and Calle Aragon) 336,000 2033-34 336,000 Road Maintenance & Rehabilitation Program Fund 336,000
Pedestrian Accessibility Improvement Project: Phase 17 500,000 2033-34 500,000 Community Development Block Grant (CDBG) Fund 500,000
TBD pending adoption of the Pavement Management Plan for 20226-27 through 20235-26 TBD 2034-35 TBD Road Maintenance & Rehabilitation Program Fund TBD
Pedestrian Accessibility Improvement Project: Phase 18 500,000 2034-35 500,000 Community Development Block Grant (CDBG) Fund 500,000
TBD pending adoption of the Pavement Management Plan for 20226-27 through 20235-26 TBD 2035-36 TBD Road Maintenance & Rehabilitation Program Fund TBD
Pedestrian Accessibility Improvement Project: Phase 19 500,000 2035-36 500,000 Community Development Block Grant (CDBG) Fund 500,000

PROJECTS FOR FUTURE FISCAL YEARS - UNSCHEDULED PROJECTS Bus Stop Relocation Project - Eastbound El Toro Road past Moulton Parkway 470,634 TBD 470,634 Not Yet Identified - Seek Grant Opportunities 470,634
City Hall Complex Emergency Backup Generator Project 425,000 TBD 425,000 Not Yet Identified - Seek Grant Opportunities 425,000
City Hall Refurbishment and Safety Project - Future Phases TBD > $150,000 TBD TBD > $150,000 Anticipate Capital Projects Fund TBD > $150,000
El Toro Road Green Street and Flood Relief Project 1,950,000 TBD 1,950,000 Not Yet Identified - Seek Grant Opportunities 1,950,000
Ridge Route Drive Utility Undergrounding Project TBD TBD TBD Not Yet Identified - Anticipate Capital Projects Fund TBD
Streetscape Enhancement Project - Moulton Parkway 225,000 TBD 225,000 Not Yet Identified - Seek Grant Opportunities 225,000
Streetscape Enhancement Project - Santa Maria Avenue 375,000 TBD 375,000 Not Yet Identified - Seek Grant Opportunities 375,000
PAGE 8.0-70
ITEM 9.1 - Attachment A
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2025-36 Capital Improvement Program

CITY OF LAGUNA WOODS

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

Fiscal Year 2025-26 Fiscal Year 2026-27 Fiscal Year 2027-28 Budget Budget Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 87,090 90,576 93,293 Utilities, Electric, Street Lights, Public Rights-of-Way 38,845 43,118 44,412 Utilities, Water, Landscaping, Public Rights-of-Way 55,285 60,814 62,638 Contract - Traffic Signal Maintenance 54,360 56,610 58,308 Utilities, Electric, Traffic Signals 31,200 32,760 33,743 Allowable Overhead Costs 1,000 1,000 1,000
267,780 284,878 293,394
Fiscal Year 2028-29 Fiscal Year 2029-30 Fiscal Year 2030-31 Estimate Estimate Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 96,092 98,975 101,944 Utilities, Electric, Street Lights, Public Rights-of-Way 45,744 47,116 48,530 Utilities, Water, Landscaping, Public Rights-of-Way 64,518 66,453 68,447 Contract - Traffic Signal Maintenance 60,058 61,859 63,715 Utilities, Electric, Traffic Signals 34,755 35,798 36,872 Allowable Overhead Costs 1,000 1,000 1,000
302,166 311,201 320,507
Fiscal Year 2031-32
Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 105,002
Utilities, Electric, Street Lights, Public Rights-of-Way 49,986 Utilities, Water, Landscaping, Public Rights-of-Way 70,500 Contract - Traffic Signal Maintenance 65,627
Utilities, Electric, Traffic Signals 37,978
Allowable Overhead Costs 1,000
330,092
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ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX A

APPENDIX A
Administrative Policy 2.9 (Budgeting, Reserves, and Reporting) ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 1 of 7

CITY OF LAGUNA WOODS
ADMINISTRATIVE POLICY 2.9

BUDGETING, RESERVES, AND REPORTING

2.9.01. Statement of Purpose.

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

2.9.02. Budget Periods.

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

2.9.03. Budget Adoption.

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

2.9.04. Budget Standards.

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

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

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

ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 2 of 7

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

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

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

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

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

ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 3 of 7

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

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

2.9.05. Budget Adjustments.

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

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

2.9.06. Reserves and Fund Balance.

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

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

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

The City shall evaluate the adequacy of the overall target for committed and assigned reserves and individual targets by reserve category contained in this Administrative Policy at least as frequently as each biennial budget development process. In doing so, the City shall consider current and future risk and funding obligations that may ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 4 of 7
impact reserve levels, as well as best practices established by the Government Finance Officers Association and other authoritative entities.

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

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

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

Committed and Assigned Reserves
Paid Leave Contingency Reserve
The City shall maintain a Paid Leave Contingency Reserve with an annual target equal to projected accrued paid leave balances at the end of each fiscal year (June 30), in accordance with the City’s paid leave policies and obligations. An estimate of the annual target shall be adopted as a part of the City’s budget and finalized by City Council action after fiscal-year-end calculations are available.

The City Manager is authorized to make expenditures from the Paid Leave Contingency Reserve in amounts necessary to comply with the City’s paid leave policies and obligations (e.g., the payment of accrued paid leave upon an employee’s separation from the City). The Administrative Services Director/City Treasurer shall notify the City Council of all expenditures made from the Paid Leave Contingency Reserve as a part of the quarterly budget reporting described in Section 2.9.09.

ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 5 of 7
Self-Insurance Contingency Reserve
The City shall maintain a Self-Insurance Contingency Reserve for legal judgements liability and workers’ compensation claim settlements not covered by insurance policies. In developing the annual target for this reserve, the City shall consider its five-year claims settlement history, the status of any pending claims and litigation, and any reasonably anticipated future claims activity and litigation.

The City Manager is authorized to make expenditures from the Self-Insurance Contingency Reserve in the amount of any claim settlements approved by the City Council. Payments for legal judgements and all other expenditures from the SelfInsurance Contingency Reserve require approval of the City Council.

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

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

2.9.07. Unfunded Accrued Liability for Pension Plans.

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

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

ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 6 of 7

2.9.08. Trust Funds.

Other Post-Employment Benefits Prefunding Trust Fund
The City shall maintain an irrevocable Internal Revenue Code Section 115 trust fund to prefund other post-employment benefit (OPEB) liability incurred as a result of state-mandated retiree medical obligations. The City shall strive to maintain an at least 80% prefunding level calculated at least as frequently as CalPERS requires employers to prepare actuarial valuations of OPEB liability for participation in the California Employers’ Retiree Benefit Trust Fund.

Contributions to the trust fund require approval of the City Council. Expenditures from the trust fund shall be made in a manner approved by the City Council.

Pension Prefunding Trust Fund
The City shall maintain an irrevocable Internal Revenue Code Section 115 trust fund to prefund pension liability incurred as a result of participation in CalPERS. The City shall strive to maintain a minimum balance of $670,000 in the trust fund (the sum of the five most recent lump sum payments made by the City to pay off the entirety of its then-current UAL, as of January 1, 2025, rounded to the nearest ten thousand). After reaching a minimum balance of $670,000, the City Council shall consider establishing new goals for the trust fund.

To reach a minimum balance of $670,000, the City shall consider making at least annual contributions to the trust fund equal to 50% of the audited increase in the General Fund fund balance at the end of each fiscal year, beginning with Fiscal Year 2024-25. For fiscal years when there is no increase in the audited General Fund fund balance, the City shall consider contributing an alternative amount.

Contributions to the trust fund require approval of the City Council. Expenditures from the trust fund shall be made in a manner approved by the City Council.

2.9.09. Reporting.

1. The Administrative Services Director/City Treasurer shall prepare and submit an Annual Comprehensive Financial Report (ACFR) with each of the sections prescribed by GASB, including an independent audit performed by a qualified firm, to the City Council within eight months of the end of each fiscal year. The City shall strive for submission of the ACFR to the City Council within six ITEM 9.1 - Attachment A
Administrative Policy 2.9 - Page 7 of 7
months of the end of each fiscal year and an unqualified audit opinion.

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

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

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

2.9.10. Relationship to Federal and State Laws.

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

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

City Council Adoption: January 15, 2025
ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A

BUDGET & WORK PLAN
Fiscal Years 2025-27

APPENDICES
ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX B

APPENDIX B
Resolution No. 25-XX (Budget and Work Plan Adoption)
[This item will be added once adopted.]
ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX C

APPENDIX C
Resolution No. 25-XX (Capital Improvement Program Adoption) [This item will be added once adopted.]
ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX D

APPENDIX D
Resolution No. 25-XX (Annual Appropriations Limit Adoption) [This item will be added once adopted.]
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX E

APPENDIX E
Glossary of Terms and Acronyms
ITEM 9.1 - Attachment A
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ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX E PAGE E-1

APPENDIX E
Appendix E defines terms and acronyms used in this budget and work plan. Individuals with questions regarding these or other terms or acronyms are encouraged to contact the City’s Administrative Services Department.

GLOSSARY OF TERMS AND ACRONYMS
AMERICANS WITH DISABILITIES ACT (ADA): The Americans with Disabilities Act is a federal law that prohibits discrimination and ensures equal opportunity for individuals with disabilities in employment, government services, public accommodations, commercial facilities, and transportation.

ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR): A set of annual financial statements comprising the financial report of a state, municipal, or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board. The Annual Comprehensive Financial Report includes introductory, financial, and statistical information about the governmental entity.

APPROPRIATION: A legal authorization granted by the City Council to make expenditures or incur obligations for specified purposes.

ASSESSED VALUATION: The monetary value assigned to personal property by the Orange County Assessor’s Office for use in levying property taxes.

BEVERAGE CONTAINER RECYCLING PROGRAM: A grant program administered by the State of California to promote beverage container recycling, pursuant to the Beverage Container Recycling and Litter Reduction Act of 1987.

BUDGET: A financial plan that identifies revenues; specific types and levels of services to be provided; and, associated expenditures.

CAPITAL IMPROVEMENT PROGRAM (CIP): A planning tool to assist the City with the long-term development of funding for major capital improvement projects on public property. The Capital Improvement Program is adopted for a sevenyear period in accordance with Measure M2 (OC Go) requirements.

ITEM 9.1 - Attachment A
APPENDIX E PAGE E-2 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN CAPITAL PROJECTS FUND: A fund used to account for transfers from the General Fund that are reserved for capital improvement purposes. The Capital Projects Fund is combined with the General Fund for the purpose of reporting in the Annual Comprehensive Financial Report.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG): A grant program that is subject to federal appropriation and intended to assist counties and cities with local community development needs.

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

DEPARTMENT: An organizational unit of the City that has direct management responsibility for a group of related programs and services.

EXPENDITURE: A decrease in net financial resources representing the actual payment for goods and services or the accrual thereof.

FEES: Charges levied by the City for providing programs or services.

FISCAL YEAR (FY): The annual period designated by the City for the beginning and ending of financial transactions. The City's fiscal year begins on July 1 of each year and ends on June 30 of each subsequent year.

FUEL TAX: A tax generated by a per gallon excise tax on fuel used to propel motor vehicles or aircraft pursuant to California Constitution Article XIX Section 1; Revenue and Tax Code sections 7301-8404 and 8601-9355; and, Streets and Highways Code sections 2100 et seq. The City uses Fuel Tax revenue to support the maintenance, operation, and construction of roads and right-of-way.

FULL-TIME EQUIVALENTS (FTE): The amount of time for which a position has been budgeted, stated in terms of the fraction of time that a regular, full-time employee normally works in a year. For example, a full-time employee (1 FTE) normally works 2,080 hours in a year, while a 0.45 FTE employee normally works 936 hours in a year (2,080 hours x 0.45 = 936).

FUND: A self-balancing set of accounts to record revenues and expenditures associated with a specific purpose or funding source.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX E PAGE E-3 FUND BALANCE: The difference between assets and liabilities for a particular fund. Fund balance represents the amount available for future expenditures.

GENERAL FUND: The City’s primary operating fund. The General Fund is used to account for the proceeds of specific revenue sources that are not legally restricted to expenditures for specified purposes.

GENERAL PLAN: A comprehensive, long-term planning document that the City is required to develop and maintain for the physical development of land within its boundaries and any relational land outside of its boundaries. The City’s current General Plan is available at www.cityoflagunawoods.org.

GRANT: Contributions, gifts of cash, or other assets from a government entity or other organization to be expended for a specific purpose.

INFRASTRUCTURE: The underlying physical foundation or basic framework of the City, including buildings, parks, roadways, parkways, medians, sidewalks, traffic signals, and other related facilities and fixtures.

INTER-FUND TRANSFERS: The flow of assets from one fund to another without an equivalent flow of assets in return or a requirement for repayment. Inter-fund transfers are often used to finance capital projects or support the operations of special funds.

LAGUNA WOODS CIVIC SUPPORT FUND: A nonprofit public benefit corporation established by the City with a specific and primary purpose of raising and distributing funds to support programs, projects, and services of the City, as well as functioning as a “friends of the library” group in support of the Laguna Woods branch of the County of Orange’s public library system.

MEASURE M2 (OC Go): A ballot measure that Orange County voters approved in 2006 to increase the countywide sales tax rate through 2041 by one-half cent for the purpose of funding transportation projects and activities. It was preceded by Measure M, a ballot measure that Orange County voters approved for similar purposes in 1990, and is now referred to as “OC Go.” MOBILE SOURCE REDUCTION: Funding generated by the State of California’s Assembly Bill 2766 Subvention Program to support measures and projects that reduce mobile vehicle emissions.

MODIFIED ACCRUAL BASIS: The basis of accounting in which revenues are recognized if the underlying transaction has occurred as of the last day of the ITEM 9.1 - Attachment A
APPENDIX E PAGE E-4 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN fiscal year and the amount is measurable and available to finance expenditures of the current period (i.e., the actual collection will occur either during the current period, or after the end of the current period, to be used to pay current year-end liabilities). Expenditures are recognized when the obligations are created, except for amounts payable from future fiscal year appropriations. [State of California, Department of Finance, Finance Glossary of Accounting and Budgeting Terms (2017)]
OPERATING BUDGET: A budget established for the “day-to-day” delivery of City programs and services. The Operating Budget is exclusive of limited-term expenditures, including capital improvement projects.

PRIORITY FOCUS AREAS: Priorities established by the City Council to articulate the goals and intended outcomes of the City’s budget and work plan. The Priority Focus Areas for Fiscal Years 2021-23 are: A City that is… healthy and safe, high in quality of life, environmentally conscious, economically prosperous, fiscally responsible, and professionally and efficiently served.

PROPERTY TAX: An ad valorem tax imposed on personal property, pursuant to California Constitution Article XIII and XIIIA; Revenue and Tax Code sections 95 and 97. Property tax is collected by the County of Orange and distributed to the City throughout the fiscal year.

PROPERTY TAX IN LIEU OF VEHICLE LICENSE FEES (VLF): Revenues resultant of a tax swap approved by the California State Legislature in 2004 that eliminated State General Fund payments to cities as compensation for revenue lost from vehicle license fee rate cuts and added property tax transfers in lieu.

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

PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FEES: Fees collected by the City from franchised video service providers operating within the City to support PEG-related purposes consistent with state and federal law.

RESERVE: A separate account maintained to proactively set aside money for unforeseen and/or unusual expenditures.

REVENUE: Income received by the City.

ITEM 9.1 - Attachment A
CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN APPENDIX E PAGE E-5 ROAD MAINTENANCE & REHABILITATION PROGRAM: In April 2017, Governor Brown signed the Road Repair and Accountability Act of 2017 (Senate Bill 1) into law, which increased the funds available to cities for public road maintenance and rehabilitation. The City accounts for Senate Bill 1 revenue in the Road Maintenance & Rehabilitation Program Fund.

SALES TAX: A tax imposed on the total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid pursuant to California Constitution Article XIII sections 25.5(a)(2) and 29; Revenue and Tax Code sections 7200 et seq. The City currently receives 1% of the 7.75% sales tax charged within Laguna Woods. The City also receives a share of the 0.5% sales tax levied by Measure M2 (OC Go) throughout Orange County, which is reported as Measure M2 (OC Go) revenue in this budget and the City’s annual financial statements.

SENIOR MOBILITY: The City’s Senior Mobility Program subsidizes the cost of taxi travel for Laguna Woods residents who are at least 60 years of age. The City uses the Senior Mobility Fund to account for revenues that are used to support the Senior Mobility Program, including Measure M2 (OC Go) Senior Mobility funds, Transportation Development Act funds, fees paid by participants, and any transfers from the General Fund to offset unanticipated expenditures (e.g., costs associated with higher than projected demand).

SERVICE AUTHORITY FOR ABANDONED VEHICLES: Orange County’s Service Authority for Abandoned Vehicles was formed in 1991 to assist with the abatement of abandoned vehicles. Fees were collected by the State of California from annual vehicle registrations and allocated to cities through local service authorities. The collection of fees ended in 2012.

SPECIAL REVENUE FUNDS: Funds used to account for the proceeds of revenue sources that are legally restricted to expenditures for specified purposes.

SUPPLEMENTAL LAW ENFORCEMENT SERVICES: A source of local revenue that was included in the State of California’s Local Law Enforcement Services Act of 2011, which realigned a variety of formerly state law enforcement programs by shifting responsibilities to local authorities. The City receives a minimum of $100,000 in Supplemental Law Enforcement Services revenue each year to offset a portion of qualifying law enforcement costs.

TRANSIENT OCCUPANCY TAX (TOT): A tax levied at a rate of 10% of the rent charged for most hotel stays and short-term rentals, pursuant to California Revenue and Tax Code sections 7280 and 7281. Transient occupancy tax is ITEM 9.1 - Attachment A
APPENDIX E PAGE E-6 CITY OF LAGUNA WOODS FISCAL YEARS 2025-27 BUDGET & WORK PLAN collected by hotel and short-term rental operators, and then paid to the City.

USED OIL/OIL PAYMENT PROGRAM: A grant program administered by the State of California, as required by the California Public Resources Code, to promote used oil recycling.

YEAR-END: The end of the City’s fiscal year (June 30).

ITEM 9.1 - Attachment A
This page is intentionally blank.

ITEM 9.1 - Attachment A
City of Laguna Woods
24264 El Toro Road
Laguna Woods, CA 92637
www.cityoflagunawoods.org
JU
ITEM 9.1 - Attachment A
ITEM 9.1 – 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, ADOPTING THE FISCAL YEARS 2025-27
BUDGET AND WORK PLAN FOR FISCAL YEAR 2025-26
COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026, AND
FISCAL YEAR 2026-27 COMMENCING JULY 1, 2026 AND ENDING
JUNE 30, 2027
WHEREAS, publicly noticed City Council meetings were held on March 19, 2025, April 16, 2025, May 21, 2025, May 28, 2025, June 18, 2025, and June 25, 2025, to discuss and provide direction to staff on the development of the Fiscal Years 2025-27 Budget & Work Plan and allow opportunities for public input; and WHEREAS, the City Manager presented the proposed Fiscal Years 2025-27 Budget & Work Plan to the City Council on June 25, 2025.

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

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

SECTION 1. The Fiscal Years 2025-27 Budget & Work Plan for the City is hereby adopted for the period of July 1, 2025 through June 30, 2027, as presented at the City Council meeting on June 25, 2025 and described herein.

SECTION 2. The budget appropriations authorized, on a fund level, are:

Fiscal Year
2025-26
Adopted
Budget
Fiscal Year
2024-25
Carryover
Appropriations
Fiscal Year
2025-26
Budget
Amendments
Fiscal Year
2025-26
Amended
Budget
General Fund $10,814,328
(includes
transfers to
Capital
Projects Fund
of $1,860,000
and to the
Senior
Mobility Fund
of $406,052)
- -
$10,814,328
(includes
transfers to
Capital
Projects Fund
of $1,860,000
and to the
Senior
Mobility Fund
of $406,052)
Capital Projects Fund $1,860,000 - - $1,860,000
ITEM 9.1 – Attachment B
R 25-XX 2 XX-XX-2025
Fuel Tax $404,557 - - $404,557
Road Maintenance &
Rehabilitation Program $515,824 - - $515,824
Measure M2 (OC Go) $267,780 - - $267,780
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $231,600 - - $231,600
Mobile Source
Reduction $10,000 - - $10,000
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $652,598 - - $652,598
Community
Development
Block Grant (CDBG)
$500,000 - - $500,000
Federal Grants $0 - - $0
State of California
Grants $0 - - $0
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $300 - - $300
Less: Transfer to Other
Funds ($2,266,052) - $0 ($2,266,052)
TOTAL $13,411,987 $0 $0 $13,411,987
Fiscal Year
2026-27
Adopted
Budget
Fiscal Year
2025-26
Carryover
Appropriations
Fiscal Year
2026-27
Budget
Amendments
Fiscal Year
2026-27
Amended
Budget
General Fund $9,611,466
(includes
transfers to
Capital
Projects Fund
of $350,000
and to the
Senior
Mobility Fund
of $406,052)
- -
$9,611,466
(includes
transfers to
Capital
Projects Fund
of $350,000
and to the
Senior
Mobility Fund
of $406,052)
Capital Projects Fund $350,000 - - $350,000
Fuel Tax $439,580 - - $439,580
Road Maintenance &
Rehabilitation Program $529,206 - - $529,206
Measure M2 (OC Go) $284,878 - - $284,878
ITEM 9.1 – Attachment B
R 25-XX 3 XX-XX-2025
Service Authority for
Abandoned Vehicles $0 - - $0
Supplemental Law
Enforcement Services $231,600 - - $231,600
Mobile Source
Reduction $10,500 - - $10,500
PEG/Cable Television $15,000 - - $15,000
Senior Mobility $686,906 - - $686,906
Community
Development
Block Grant (CDBG)
$500,000 - - $500,000
Federal Grants $0 - - $0
State of California
Grants $0 - - $0
Miscellaneous Special
Revenue $0 - - $0
Laguna Woods Civic
Support Fund $300 - - $300
Less: Transfer to Other
Funds ($756,052) - ($0) ($756,052)
TOTAL $12,309,436 $0 $0 $12,309,436
SECTION 3. The General Fund assigned reserves authorized are:

Fiscal Year
2025-26
Fiscal Year
2026-27
Paid Leave
Contingency Reserve $136,394 $136,394
Self-Insurance
Contingency Reserve $500,000 $500,000
General Fund
Contingency Reserve $4,015,206 $4,126,206
TOTAL $4,651,600 $4,762,600
Assigned reserves shall be maintained, administered, and expended in accordance with Administrative Policy 2.9.

SECTION 4. The authorized City personnel positions for fiscal years 2025- 26 and 2026-27 are:

Full-time
(1) ACCOUNTANT or SENIOR ACCOUNTANT
(1) ACCOUNTING CLERK
ITEM 9.1 – Attachment B
R 25-XX 4 XX-XX-2025
(1) ADMINISTRATIVE SERVICES DIRECTOR/CITY TREASURER
(1) ASSISTANT TO THE CITY MANAGER
(3) BUILDING INSPECTOR
(1) BUILDING OFFICIAL
(1) CITY MANAGER
(1) CODE ENFORCEMENT OFFICER
(1) DEPUTY CITY CLERK or CITY CLERK
(1) MANAGEMENT ANALYST or SENIOR MANAGEMENT ANALYST
(2) PERMIT TECHNICIAN
(1) PLANNING & ENVIRONMENTAL SERVICES DIRECTOR
(1) PUBLIC WORKS ADMINISTRATOR
(1) SENIOR PLANNER
TOTAL: 17 FULL-TIME EQUIVALENTS
Limited part-time
(4) RECEPTIONIST [1.25 FULL-TIME EQUIVALENT]
TOTAL LIMITED PART-TIME: 1.25 FULL-TIME EQUIVALENTS
SECTION 5. From the effective date of said budget, the total amount as stated therein for the operating budget shall be, and is, appropriated subject to expenditure pursuant to all applicable ordinances of the City of Laguna Woods and statutes of the State of California. The operating budget may be reallocated by the City Manager providing there is no change in the total appropriations within any fund as authorized by the City Council.

SECTION 6. The City Manager is authorized to make budget adjustments within adopted fund-level appropriations, and may also reduce adopted fund-level appropriations, based on economic conditions or the needs of the City. Increases in adopted-fund level appropriations require City Council approval.

SECTION 7. The City Manager may decrease revenue estimates to reflect economic change during the fiscal year and may reduce expenditure appropriations as a method of fiscal control.

SECTION 8. At the close of Fiscal Year 2024-25, all appropriations shall lapse, except that unexpended appropriations shall be encumbered as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for capital improvements projects and non-operating projects shall be automatically carried over to Fiscal Year 2025-26, unless the project is completed.

ITEM 9.1 – Attachment B
R 25-XX 5 XX-XX-2025
SECTION 9. At the close of Fiscal Year 2025-26, all appropriations shall lapse, except that unexpended appropriations shall be encumbered as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for capital improvements projects and non-operating projects shall be automatically carried over to Fiscal Year 2026-27, unless the project is completed.

SECTION 10. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, APPROVED AND ADOPTED on this XX day of XX 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 an adjourned 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
This page is intentionally blank.

ITEM 9.1 – Attachment C
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

AND DISCRETION
WHEREAS, City Administrative Policy 2.9 establishes the following policy related to the adoption of capital improvement programs:
“In order to assist with the long-term development of funding for major capital improvement projects on public property, an 11-year Capital Improvement Program (CIP) for “major capital improvements projects” shall be adopted as a part of each budget. To comply with Orange County Transportation Authority requirements for maintaining eligibility to receive Measure M2 (OC Go) funds, a CIP shall also be adopted at each fiscal year intervening biennial budget adoptions. The adoption of intervening CIPs may also necessitate amendment of adopted budgets. A “major capital improvement project” is any project that meets the definition of a “public project” in California Public Contracts Code Section 22002, including “construction, reconstruction, erection, alteration, renovation, improvement, demolition, and repair work” of facilities owned, leased, or operated by the City, as well as any non-minor “painting or repainting.” Maintenance is not considered a public project. A “major capital improvement project” also includes pavement management work included in the City’s 10-year Pavement Management Plan, work that is required to be included in the CIP for Measure M2 (OC Go) eligibility, and any other project so-designated by the City Council.”
; and
WHEREAS, publicly noticed City Council meetings were held on March 19, 2025, April 16, 2025, May 21, 2025, May 28, 2025, June 18, 2025, and June 25, 2025, to discuss and provide direction to staff on the development of the Fiscal Years 2025-36 Capital Improvement Program (“CIP”) and allow opportunities for public input; and
WHEREAS, the City Manager presented the proposed Fiscal Years 2025- 36 CIP to the City Council on June 25, 2025; and
ITEM 9.1 – Attachment C
R 25-XX 2 XX-XX-2025
WHEREAS, the Fiscal Year 2025-26 expenditures identified in the Fiscal Years 2025-36 CIP are consistent with the City’s adopted Fiscal Year 2025-27 Budget; and
WHEREAS, the Fiscal Year 2026-27 expenditures identified in the Fiscal Years 2025-36 CIP are consistent with the City’s adopted Fiscal Year 2025-27 Budget.

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

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

SECTION 1. The City’s 11-Year Capital Improvement Program for Fiscal Years 2025-26 through 2035-36 is adopted in conformance with applicable City policies and discretion, as attached hereto as Exhibit A and incorporated herein by reference. Exhibit A replaces and supersedes all previous capital improvement programs adopted by the City Council for all or a portion of fiscal years 2025-26 through 2035-36.

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
ITEM 9.1 – Attachment C
R 25-XX 3 XX-XX-2025

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 9.1 - Exhibit A to Attachment C
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
CARRYOVER PROJECTS TO FISCAL YEAR 2025-26
Circulation Improvement Project - Fiscal Year 2024-25 137,644 2024-25 161,577.15 Federal Grants Fund (American Rescue Plan Act) 2024-25 31,604 Capital Projects Fund
193,181.15
City Hall Complex Parking Lot Improvement Project 91,804 2023-24 41,804 Federal Grants Fund (American Rescue Plan Act) 2025-26 50,000 Capital Projects Fund
41,804
City Centre Park Enhancement Project TBD 2024-25 125,000 Capital Projects Fund 125,000
City Hall Refurbishment and Safety Project: Phase 4 922,482 2023-24 250,000 Capital Projects Fund 2024-25 350,000 Capital Projects Fund
2024-25 322,482 Capital Projects Fund
922,482
City Hall Refurbishment and Safety Project: Phase 5 TBD 2023-24 85,000 Capital Projects Fund 2025-26 1,600,000 Capital Projects Fund
1,685,000
Paseo de Valencia - Moulton Parkway Confluence Bypass 109,946 2024-25 109,946 Capital Projects Fund Corridor Project 109,946
Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) 424,942.65 2024-25 64,000 Road Maintenance & Rehabilitation Program Fund 2024-25 160,942.65 Federal Grants Fund (American Rescue Plan Act) 2024-25 200,000 State of California Grants Fund (COVID Relief Funds) 424,942.65
Woods End Wilderness Preserve Trail Drainage and Improvement Project 272,560 2022-23 47,012 Capital Projects Fund
2022-23 188,048 State of Califonia Grants Fund (Proposition 68) 2022-23 37,500 Federal Grants Fund (American Rescue Plan Act) 272,560
NEW PROJECTS FOR FISCAL YEAR 2025-26
Americans with Disabilities Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 500,000 2025-26 500,000 Community Development Block Grant (CDBG) Fund 500,000
Circulation Improvement Project - Fiscal Year 2025-26 169,042 2025-26 169,042 Road Maintenance & Rehabilitation Program Fund 169,042
Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway) 431,782 2025-26 85,000 Capital Projects Fund 2025-26 346,782 Road Maintenance & Rehabilitation Program Fund 431,782
Public Works Warehouse Project TBD 2025-26 50,000 Capital Projects Fund 50,000
Transit Shelter and Street Furniture Project TBD 2025-26 75,000 Capital Projects Fund 2026-27 350,000 Capital Projects Fund
425,000
NEW PROJECTS FOR FISCAL YEAR 2026-27
Circulation Improvement Project - Fiscal Year 2026-27 135,209 2026-27 135,209 Road Maintenance & Rehabilitation Program Fund 135,209
Pedestrian Accessibility Improvement Project: Phase 10 500,000 2026-27 500,000 Community Development Block Grant (CDBG) Fund 500,000
Pavement Management Plan Project (Northbound Moulton
Parkway between City Limits and Calle Cortez) 393,997 2026-27 393,997 Road Maintenance & Rehabilitation Program Fund 393,997

CITY OF LAGUNA WOODS
PAGE 69 of 3
ITEM 9.1 - Exhibit A to Attachment C
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2025-36 Capital Improvement Program

PROJECTS FOR FUTURE FISCAL YEARS - UNSCHEDULED PROJECTS Bus Stop Relocation Project - Eastbound El Toro Road past Moulton Parkway 470,634 TBD 470,634 Not Yet Identified - Seek Grant Opportunities 470,634
City Hall Complex Emergency Backup Generator Project 425,000 TBD 425,000 Not Yet Identified - Seek Grant Opportunities 425,000
City Hall Refurbishment and Safety Project - Future Phases TBD > $150,000 TBD TBD > $150,000 Anticipate Capital Projects Fund TBD > $150,000
El Toro Road Green Street and Flood Relief Project 1,950,000 TBD 1,950,000 Not Yet Identified - Seek Grant Opportunities 1,950,000
Ridge Route Drive Utility Undergrounding Project TBD TBD TBD Not Yet Identified - Anticipate Capital Projects Fund TBD
Streetscape Enhancement Project - Moulton Parkway 225,000 TBD 225,000 Not Yet Identified - Seek Grant Opportunities 225,000
Streetscape Enhancement Project - Santa Maria Avenue 375,000 TBD 375,000 Not Yet Identified - Seek Grant Opportunities 375,000
PAGE 70 of 3
ITEM 9.1 - Exhibit A to Attachment C
Estimated Projected Funding
Project Title Project Cost Fiscal Year Funding Source
Funding Plan
Fiscal Years 2025-36 Capital Improvement Program

CITY OF LAGUNA WOODS

Fiscal Year 2025-26 Fiscal Year 2026-27 Fiscal Year 2027-28 Budget Budget Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 87,090 90,576 93,293 Utilities, Electric, Street Lights, Public Rights-of-Way 38,845 43,118 44,412 Utilities, Water, Landscaping, Public Rights-of-Way 55,285 60,814 62,638 Contract - Traffic Signal Maintenance 54,360 56,610 58,308 Utilities, Electric, Traffic Signals 31,200 32,760 33,743 Allowable Overhead Costs 1,000 1,000 1,000
267,780 284,878 293,394
Fiscal Year 2028-29 Fiscal Year 2029-30 Fiscal Year 2030-31 Estimate Estimate Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 96,092 98,975 101,944 Utilities, Electric, Street Lights, Public Rights-of-Way 45,744 47,116 48,530 Utilities, Water, Landscaping, Public Rights-of-Way 64,518 66,453 68,447 Contract - Traffic Signal Maintenance 60,058 61,859 63,715 Utilities, Electric, Traffic Signals 34,755 35,798 36,872 Allowable Overhead Costs 1,000 1,000 1,000
302,166 311,201 320,507
Fiscal Year 2031-32
Estimate
Measure M2 (OC Go) Fair Share Expenditures
Landscaping Services, Public Rights-of-Way 105,002
Utilities, Electric, Street Lights, Public Rights-of-Way 49,986 Utilities, Water, Landscaping, Public Rights-of-Way 70,500 Contract - Traffic Signal Maintenance 65,627
Utilities, Electric, Traffic Signals 37,978
Allowable Overhead Costs 1,000
330,092
PAGE 71 of 3
ITEM 9.1 – Attachment D
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS, CALIFORNIA, ADOPTING A STATEMENT OF THE
TRANSPORTATION-RELATED PROJECTS AND MEASURE M2 (OC

GO) BUDGETS INCLUDED IN THE CAPITAL IMPROVEMENT
PROGRAM FOR FISCAL YEARS 2025-26 THROUGH 2031-32, IN
CONFORMANCE WITH MEASURE M2 (OC GO) REQUIREMENTS
WHEREAS, the City of Laguna Woods (“City”) seeks to maintain its eligibility to receive apportionments of Measure M2 (OC Go) sales tax revenues that can be used to fund transportation-related projects and programs; and WHEREAS, a prerequisite of such eligibility for the City is the annual filing of a Measure M2 (OC Go) eligibility package for review and approval by the Orange County Transportation Authority (“OCTA”); and
WHEREAS, a required component of the Measure M2 (OC Go) eligibility package is an adopted seven-year Capital Improvement Program that includes, at a minimum, all programs and projects which are needed to meet and maintain adopted levels of service and performance standards, in addition to all projects and programs proposed to receive Measure M2 (OC Go) funding; and WHEREAS, the Capital Improvement Program, for the purpose of Measure M2 (OC Go) eligibility, is recognized as a program and project finance and planning tool to assist the City in the long-term development and funding of transportation-related programs and projects, and not a budget commitment beyond the fiscal year(s) for which budgets have been adopted by the City Council; and WHEREAS, the City updates the Capital Improvement Program annually to include adjustments to funding and project schedules; and WHEREAS, the City has identified the development and adoption of an 11- year Capital Improvement Program that includes both transportation and nontransportation-related programs and projects as a prudent action to assist with longterm financial planning; and WHEREAS, OCTA requires that the City Council adopt a statement of the transportation-related projects and Measure M2 (OC Go) budgets included in the next seven years of the City’s 11-year Capital Improvement Program in the format ITEM 9.1 – Attachment D
R 25-XX 2 XX-XX-2025
generated by the OCTA’s OCFundtracker database.

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

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

SECTION 1. The OCFundtracker database-generated statement of the transportation-related projects and Measure M2 (OC Go) budgets included in the City’s Capital Improvement Program for fiscal years 2025-26 through 2031-32 is adopted in conformance with Measure M2 (OC Go) requirements, as attached hereto as Exhibit A and incorporated herein by reference. Exhibit A replaces and supersedes all previous OCFundtracker database-generated statements of the transportation-related projects and Measure M2 (OC Go) budgets included in the City’s Capital Improvement Program for fiscal years 2025-26 through 2031-32 adopted by the City Council for all or a portion of fiscal years 2025-26 through 2031-32.

SECTION 2. This resolution shall be used for no other purpose than to satisfy requirements for the City to maintain Measure M2 (OC Go) eligibility.

SECTION 3. The Mayor shall sign this resolution and the City Clerk shall attest and certify to the passage and adoption thereof.

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

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

Orange County Transportation Authority
FY 2025/26 - FY 2031/32 Capital Improvement Program
TIP ID CP-12718 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Americans with Disability Act (ADA) Pedestrian Accessibility Improvement Project: Phase 9 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvements of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways, replacement of detectable warning surfaces, and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $512,500
Totals: $0 $0 $500,000 $0 $500,000 $512,500
Last Revised: 25-00 - In Progress Total Programmed: $500,000 TIP ID CP-12720 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Circulation Improvement Project - Fiscal Year 2025-26 Type of Work: Traffic Signals Project Description
Type of Work Description: Traffic Signals -
Replace and upgrade traffic signals and equipment
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of various traffic signal components (backplates, visors, and illuminated street name signs) Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Local Streets and Roads
apportionments $0 $0 $169,042 $0 $169,042 $173,268
Totals: $0 $0 $169,042 $0 $169,042 $173,268
Last Revised: 25-00 - In Progress Total Programmed: $169,042 TIP ID CP-12722 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Circulation Improvement Project - Fiscal Year 2026-27 Type of Work: Traffic Signals Project Description
Type of Work Description: Traffic Signals -
Replace and upgrade traffic signals and equipment
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of various traffic signal components (backplates, visors, and illuminated street name signs).

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2027 Local Streets and Roads
apportionments $0 $0 $135,209 $0 $135,209 $142,054
Totals: $0 $0 $135,209 $0 $135,209 $142,054
Last Revised: 25-00 - In Progress Total Programmed: $135,209 https://ocfundtracker.octa.net/CIP/report_project_listing 1/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12725 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Circulation Improvement Project - Fiscal Year 2027-28 Type of Work: Traffic Signals Project Description
Type of Work Description: Traffic Signals -
Replace and upgrade traffic signals and equipment
This project involves the addition of safety lights over pedestrian crosswalks and the replacement of illuminated street name signs.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2028 Local Streets and Roads
apportionments $0 $0 $236,873 $0 $236,873 $255,086
Totals: $0 $0 $236,873 $0 $236,873 $255,086
Last Revised: 25-00 - In Progress Total Programmed: $236,873 TIP ID CP-12728 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Circulation Improvement Project - Fiscal Year 2028-29 Type of Work: Traffic Signals Project Description
Type of Work Description: Traffic Signals -
Replace and upgrade traffic signals and equipment
This project involves the addition of a safety light over a pedestrian crosswalk, the installation of new accessible pedestrian signals, the replacement of illuminated street name signs, and other trafficrelated improvements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2029 Local Streets and Roads
apportionments $0 $0 $135,235 $0 $135,235 $149,274
Totals: $0 $0 $135,235 $0 $135,235 $149,274
Last Revised: 25-00 - In Progress Total Programmed: $135,235 TIP ID CP-12735 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Eastbound El Toro Road between City Limits and Aliso Creek Road and Avenida Sevilla and Paseo de Valencia
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Eastbound El Toro Road between City Limits and
Aliso Creek Road and Avenida Sevilla and Paseo
de Valencia
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2032 Local Streets and Roads
apportionments $0 $0 $276,000 $0 $276,000 $328,077
Totals: $0 $0 $276,000 $0 $276,000 $328,077
Last Revised: 25-00 - In Progress Total Programmed: $276,000 https://ocfundtracker.octa.net/CIP/report_project_listing 2/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12721 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Eastbound Santa Maria Avenue between Santa
Vittoria Drive and Moulton Parkway
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Other $0 $0 $85,000 $0 $85,000 $87,125
2026 Local Streets and Roads
apportionments $0 $0 $346,782 $0 $346,782 $355,452
Totals: $0 $0 $431,782 $0 $431,782 $442,577
Last Revised: 25-00 - In Progress Total Programmed: $431,782 TIP ID CP-12724 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Northbound Moulton Parkway between City Limits and Calle Cortez)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Northbound Moulton Parkway between City Limits
and Calle Cortez
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2027 Local Streets and Roads
apportionments $0 $0 $393,997 $0 $393,997 $413,943
Totals: $0 $0 $393,997 $0 $393,997 $413,943
Last Revised: 25-00 - In Progress Total Programmed: $393,997 TIP ID CP-12729 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Northbound Moulton Parkway between Via Campo Verde and Gate 12)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Northbound Moulton Parkway between Via Campo
Verde and Gate 12
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2029 Local Streets and Roads
apportionments $0 $0 $331,000 $0 $331,000 $365,362
Totals: $0 $0 $331,000 $0 $331,000 $365,362
Last Revised: 25-00 - In Progress Total Programmed: $331,000 https://ocfundtracker.octa.net/CIP/report_project_listing 3/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12731 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Southbound Moulton Parkway between Gate 16 and Via Campo Verde)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Southbound Moulton Parkway between Gate 16
and Via Campo Verde
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2030 Local Streets and Roads
apportionments $0 $0 $325,000 $0 $325,000 $367,708
Totals: $0 $0 $325,000 $0 $325,000 $367,708
Last Revised: 25-00 - In Progress Total Programmed: $325,000 TIP ID CP-12308 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Westbound El Toro Road between Calle Corta and City Limits) Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Westbound El Toro Road between Calle Corta and
City Limits
Project Notes

FISCAL YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTAL ESCALATED Totals: $0 $0 $0 $0 $0 $0
Last Revised: 25-00 - In Progress Total Programmed: $0
TIP ID CP-12726 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Westbound El Toro Road between Moulton Parkway and Calle Sonora)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Westbound El Toro Road between Moulton
Parkway and Calle Sonora
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2028 Local Streets and Roads
apportionments $0 $0 $333,408 $0 $333,408 $359,044
Totals: $0 $0 $333,408 $0 $333,408 $359,044
Last Revised: 25-00 - In Progress Total Programmed: $333,408 https://ocfundtracker.octa.net/CIP/report_project_listing 4/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12733 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pavement Management Plan Project (Westbound Santa Maria Avenue between Moulton Parkway and Terminus)
Type of Work: Road Maintenance Project Description
Type of Work Description: Road Maintenance -
Rehabilitation of roadway
Rehabilitation of deteriorated pavement along the specific street section(s). Reconstruction of curbs, adjustment of utility access holes and water valves to grade, re-establishment of survey monuments, and restriping.

Limits
Westbound Santa Maria Avenue between Moulton
Parkway and Terminus
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2031 Local Streets and Roads
apportionments $0 $0 $350,000 $0 $350,000 $405,893
Totals: $0 $0 $350,000 $0 $350,000 $405,893
Last Revised: 25-00 - In Progress Total Programmed: $350,000 TIP ID CP-12723 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 10 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvement of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways; replacement of detectable warning surfaces and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2027 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $525,312
Totals: $0 $0 $500,000 $0 $500,000 $525,312
Last Revised: 25-00 - In Progress Total Programmed: $500,000 TIP ID CP-12727 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 11 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
This project involves the improvement of pedestrian paths-of-travel, including elimination of gaps, lifts, and other uneven sidewalk surfaces; reconstruction of curb ramps; reconstruction of driveway crossings; replacement of detectable warning.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2028 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $538,445
Totals: $0 $0 $500,000 $0 $500,000 $538,445
Last Revised: 25-00 - In Progress Total Programmed: $500,000 https://ocfundtracker.octa.net/CIP/report_project_listing 5/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12730 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 12 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvement of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways; replacement of detectable warning surfaces and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2029 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $551,906
Totals: $0 $0 $500,000 $0 $500,000 $551,906
Last Revised: 25-00 - In Progress Total Programmed: $500,000 TIP ID CP-12732 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 13 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvements of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways, replacement of detectable warning surfaces, and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2030 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $565,704
Totals: $0 $0 $500,000 $0 $500,000 $565,704
Last Revised: 25-00 - In Progress Total Programmed: $500,000 TIP ID CP-12734 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 14 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvements of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways, replacement of detectable warning surfaces, and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2031 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $579,847
Totals: $0 $0 $500,000 $0 $500,000 $579,847
Last Revised: 25-00 - In Progress Total Programmed: $500,000 https://ocfundtracker.octa.net/CIP/report_project_listing 6/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12736 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Pedestrian Accessibility Improvement Project: Phase 15 Type of Work: Pedestrian Project Description
Type of Work Description: Pedestrian -
Installation of ADA access ramps
Improvements of pedestrian paths-of-travel, including sidewalk improvements to eliminate gaps, lifts and uneven surfaces; reconstruction of curb ramps and driveways, replacement of detectable warning surfaces, and obtaining any required easements.

Limits
Various Locations City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2032 Community Development
Block Grant $0 $0 $500,000 $0 $500,000 $594,343
Totals: $0 $0 $500,000 $0 $500,000 $594,343
Last Revised: 25-00 - In Progress Total Programmed: $500,000 TIP ID CP-12737 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Street Lighting Maintenance
Type of Work: Safety Project Description
Type of Work Description: Safety - Improve
lighting of roadway Maintaining Street Lights within the Public Right of Way Limits
City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Measure M2 Local
Fairshare $0 $0 $38,845 $0 $38,845 $39,816
2027 Measure M2 Local
Fairshare $0 $0 $43,118 $0 $43,118 $45,301
2028 Measure M2 Local
Fairshare $0 $0 $44,412 $0 $44,412 $47,827
2029 Measure M2 Local
Fairshare $0 $0 $45,744 $0 $45,744 $50,493
2030 Measure M2 Local
Fairshare $0 $0 $47,116 $0 $47,116 $53,307
2031 Measure M2 Local
Fairshare $0 $0 $48,530 $0 $48,530 $56,280
2032 Measure M2 Local
Fairshare $0 $0 $49,986 $0 $49,986 $59,418
Totals: $0 $0 $317,751 $0 $317,751 $352,442
Last Revised: 25-00 - In Progress Total Programmed: $317,751 https://ocfundtracker.octa.net/CIP/report_project_listing 7/8 ITEM 9.1 - Exhibit A to Attachment D
TIP ID CP-12738 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Traffic Signal Maintenance
Type of Work: Traffic Signals Project Description
Type of Work Description: Traffic Signals -
Coordinate signals within project limits Maintain the Traffic Signals Limits
City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Measure M2 Local
Fairshare $0 $0 $54,360 $0 $54,360 $55,719
2027 Measure M2 Local
Fairshare $0 $0 $56,610 $0 $56,610 $59,476
2028 Measure M2 Local
Fairshare $0 $0 $58,308 $0 $58,308 $62,791
2029 Measure M2 Local
Fairshare $0 $0 $60,058 $0 $60,058 $66,293
2030 Measure M2 Local
Fairshare $0 $0 $61,859 $0 $61,859 $69,988
2031 Measure M2 Local
Fairshare $0 $0 $63,715 $0 $63,715 $73,890
2032 Measure M2 Local
Fairshare $0 $0 $65,627 $0 $65,627 $78,010
Totals: $0 $0 $420,537 $0 $420,537 $466,167
Last Revised: 25-00 - In Progress Total Programmed: $420,537 TIP ID CP-12739 IMPLEMENTING AGENCY Laguna Woods, City
of
Local Project Number: Project Title
Additional Project IDs: Utilities, Electric, Traffic Signals Type of Work: Other Project Description
Type of Work Description: Other - Other Electric Utilities to Operate Traffic Signals Limits
City Wide
Project Notes
FISCAL

YEAR FUND TYPE ENG ROW CON/IMP O&M TOTAL TOTALESCALATED 2026 Measure M2 Local
Fairshare $0 $0 $0 $31,200 $31,200 $31,200
2027 Measure M2 Local
Fairshare $0 $0 $0 $32,760 $32,760 $32,760
2028 Measure M2 Local
Fairshare $0 $0 $0 $33,743 $33,743 $33,743
2029 Measure M2 Local
Fairshare $0 $0 $0 $34,755 $34,755 $34,755
2030 Measure M2 Local
Fairshare $0 $0 $0 $35,798 $35,798 $35,798
2031 Measure M2 Local
Fairshare $0 $0 $0 $36,872 $36,872 $36,872
2032 Measure M2 Local
Fairshare $0 $0 $0 $37,978 $37,978 $37,978
Totals: $0 $0 $0 $243,106 $243,106 $243,106
Last Revised: 25-00 - In Progress Total Programmed: $243,106 https://ocfundtracker.octa.net/CIP/report_project_listing 8/8 ITEM 9.1 - Exhibit A to Attachment D
ITEM 9.1 – Attachment E
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA

WOODS,CALIFORNIA, ADOPTING THE ANNUAL APPROPRIATIONS
LIMIT (GANN LIMIT) FOR FISCAL YEAR 2025-26 COMMENCING
JULY 1, 2025 AND ENDING JUNE 30, 2026, IN ACCORDANCE WITH

ARTICLE XIIIB OF THE CALIFORNIA STATE CONSTITUTION
WHEREAS, Article XIIIB of the California State Constitution restricts the appropriations growth rate for cities and other local jurisdictions; and WHEREAS, annual appropriations limits established pursuant to Article XIIIB of the California State Constitution (sometimes referred to as “Gann Limits”) are required to be modified on an annual basis for changes in population and inflation according to calculation methods established by California’s Proposition 111 (1990); and
WHEREAS, in November 2002, Laguna Woods voters established a base annual appropriations limit for the City of $4,165,544; and WHEREAS, the City has complied with the provisions of Article XIIIB of the California State Constitution in determining an appropriations limit for Fiscal Year 2025-26; and
WHEREAS, theCity has complied withCalifornia GovernmentCode Section 7910 by making documentation regarding its determination available for public review at least 15 days prior to adoption.

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

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

SECTION 1. That the adjustment factors for the annual appropriations limit for Fiscal Year 2025-26 calculation shall be the annual percentage change in Orange County population and the annual percentage change in California per capita personal income, with sources as identified on Exhibit A attached hereto and incorporated herein by reference.

SECTION 2. That the annual appropriations limit for Fiscal Year 2025-26 shall be $14,575,985, as calculated in Exhibit A attached hereto and incorporated ITEM 9.1 – Attachment E
R 25-XX 2 XX-XX-2025
herein by reference.

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.

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 9.1 – Exhibit A to Attachment E
1 CITY OF LAGUNA WOODS

ANNUAL APPROPRIATIONS LIMIT
Fiscal Year 2025-26 Calculation
Calculation of Appropriations Limit:

Appropriations Limit for Fiscal Year 2024-25 $13,670,969 Adjustment Factors:

Population Change (County of Orange)* x 1.0017
Cost of Living (Per Capita Personal Income)* x 1.0644
Appropriations Limit for Fiscal Year 2025-26 $14,575,985 Appropriations Subject to Limitation for Fiscal Year 2025-26 $5,856,131 * State of California, Department of Finance, Price and Population Information. May 2025.

Factors are rounded to four decimal places for presentation purposes.

This page is intentionally blank.

9.2 ROAD REPAIR AND ACCOUNTABILITY ACT OF
2017 PROJECT LIST
This page is intentionally blank.

ITEM 9.2
CC  06-25-2025 ARM ITEM 9.2 – AR Page 1 of 2
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 25, 2025 Adjourned Regular Meeting
SUBJECT: Road Repair and Accountability Act of 2017 Project List Recommendation
Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, ADOPTING A LIST OF FISCAL YEAR 2025- 26 PROJECTS PROPOSED TO RECEIVE FUNDING FROM THE ROAD
REPAIR AND ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD MAINTENANCE AND

REHABILITATION ACCOUNT), AS REQUIRED BY CALIFORNIA
STREETS AND HIGHWAYS CODE SECTION 2034(A)(1), AND

MAKING RELATED AFFIRMATIONS AND AUTHORIZATIONS
Summary
Consistent with the Fiscal Years 2025-36 Capital Improvement Program, the proposed resolution (Attachment A) identifies the “Circulation Improvement Project – Fiscal Year 2025-26” and the “Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)” as the Fiscal Year 2025-26 projects proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account). California Streets and Highways Code Section 2034(A)(1) requires the City Council to identify the projects to receive such funding on an annual basis.

ITEM 9.2
ITEM 9.2 – AR Page 2 of 2 CC  06-25-20250 ARM
If the recommended action is taken at today’s meeting, staff would submit the adopted resolution and other required information to the California Transportation Commission prior to the July 1, 2025 deadline.

Attachment: A – Proposed Resolution
Exhibit A – Proposed Project List
ITEM 9.2 – 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, ADOPTING A LIST OF FISCAL YEAR 2025-26

PROJECTS PROPOSED TO RECEIVE FUNDING FROM THE ROAD
REPAIR AND ACCOUNTABILITY ACT OF 2017’S LOCAL STREETS

AND ROADS FUNDING PROGRAM (ROAD MAINTENANCE AND

REHABILITATION ACCOUNT), AS REQUIRED BY CALIFORNIA
STREETS AND HIGHWAYS CODE SECTION 2034(A)(1), AND

MAKING RELATED AFFIRMATIONS AND AUTHORIZATIONS
WHEREAS, California Streets and Highways Code Section 2034(a)(1) requires cities to adopt by resolution a list of projects proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account) (“Project List”) prior to receiving an apportionment of such funds for each fiscal year; and WHEREAS, California Streets and Highways Code Section 2034(a)(1) requires each Project List to include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, California Streets and Highways Code Section 2034(a)(1) specifies that Project Lists shall not limit a city’s flexibility to fund projects in accordance with local needs and priorities, so long as the projects are consistent with California Streets and Highways Code Section 2030(b); and WHEREAS, the Fiscal Years 2025-36 Capital Improvement Program identifies the “Circulation Improvement Project – Fiscal Year 2025-26” and the “Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)” as the Fiscal Year 2025-26 projects proposed to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account).

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

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

SECTION 1. The Project List attached hereto as Exhibit A is hereby adopted ITEM 9.2 – Attachment A
R 25-XX 2 XX-XX-2025
for Fiscal Year 2025-26.

SECTION 2. The City Council affirms the City’s commitment that the apportionments received from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account) will be used and reported on as required by statute and the California Transportation Commission’s adopted program guidelines.

SECTION 3. The City Manager is hereby authorized to submit the adopted Project List and any additional information necessary to receive funding from the Road Repair and Accountability Act of 2017’s Local Streets and Roads Funding Program (Road Maintenance and Rehabilitation Account) to the State of California, California Transportation Commission, and such other parties as may be necessary.

SECTION 4. 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
Date Signed: ______________
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk
Date Signed: ______________
ITEM 9.2 – Attachment A
R 25-XX 3 XX-XX-2025

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

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

ITEM 9.2 – Exhibit A to Attachment A

EXHIBIT A
Road Repair and Accountability Act of 2017
Local Streets and Roads Funding Program
Project List
General Information for Project List Submittal:
• Agency Name: City of Laguna Woods
• Fiscal Year: 2025-26
The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2025-26 Road Maintenance and Rehabilitation Account revenues:

Project #1
• Project Title: Pavement Management Plan Project (Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway)
• Estimated Amount of Road Repair and Accountability Act of 2017 Funds: $346,782 Specific Proposed Project Information Description:
• Project Description: This project involves the rehabilitation of approximately 2,785 linear feet of pavement on eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway, including asphalt concrete pavement cold milling and repaving. This project also includes sidewalk reconstruction, traffic signal backplate and visor replacements (at two intersections), and illuminated street sign replacements (at two intersections).

Location:
• Eastbound Santa Maria Avenue between Santa Vittoria Drive and Moulton Parkway, the Moulton Parkway/Santa Maria Avenue intersection, and the El Toro Road/Moulton Parkway intersection, in Laguna Woods, CA 92637
Legislative Districts:
• Congressional District: 40
• State Senate District: 37
• State Assembly District: 72
Proposed Schedule for Completion:
• Month and year that pre-construction is anticipated to be complete: 11/2025 • Month and year that construction is anticipated to be complete: 6/2026 ITEM 9.2 – Exhibit A to Attachment A
Estimated Useful Life:
• Minimum: 15 years
• Maximum: 15 years
Current Pavement Management Plan Information:
• City Council Adoption: March 20, 2024
• Average Network Pavement Condition Index (PCI): 81.6
• Measurement Date: October 17, 2023
Project #2
• Project Title: Circulation Improvement Project – Fiscal Year 2025-26 • Estimated Amount of Road Repair and Accountability Act of 2017 Funds: $169,042 Specific Proposed Project Information Description:
• Project Description: This project involves the addition of safety lights over pedestrian crosswalks and the replacement of various traffic signal components (backplates, visors, and illuminated street name signs).

Location:
• The intersections of El Toro Road/Lutheran Church & Catholic Church and El Toro Road/Avenida Sevilla, in Laguna Woods, CA 92637
Legislative Districts:
• Congressional District: 40
• State Senate District: 37
• State Assembly District: 72
Proposed Schedule for Completion:
• Month and year that pre-construction is anticipated to be complete: 11/2025 • Month and year that construction is anticipated to be complete: 6/2026 Estimated Useful Life:
• Minimum: 15 years
• Maximum: 15 years

9.3 EMPLOYEE POSITIONS, COMPENSATION,

AND BENEFITS
This page is intentionally blank.

ITEM 9.3
CC  06-25-2025 ARM ITEM 9.3 – AR Page 1 of 2
City of Laguna Woods
Agenda Report
TO: Honorable Mayor and City Councilmembers
FROM: Christopher Macon, City Manager
FOR: June 25, 2025 Adjourned Regular Meeting
SUBJECT: Employee Positions, Compensation, and Benefits Recommendation

1. Approve a job classification for the following City employee position:

Senior Planner.

AND

2. Repeal job classifications for the following City employee positions, effective July 1, 2025: Conservation Administrator and Development Manager.

AND

3. Adopt a resolution titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 25-15, AND

ESTABLISHING A COMPENSATION SCHEDULE AND BENEFITS

FOR CITY EMPLOYEES, INCLUDING THE CITY MANAGER AND

OTHER LOCAL AGENCY EXECUTIVES AS DEFINED IN
CALIFORNIA GOVERNMENT CODE SECTION 3511.1
Background
The City Manager is responsible for hiring and supervising all City employees, ITEM 9.3
ITEM 9.3 – AR Page 2 of 2 CC  06-25-2025 ARM
subject to the City Council’s approval of job classifications, authorization of positions, and establishment of a compensation schedule and benefits.

The City Council most recently updated its resolution establishing a compensation schedule and benefits for employees on May 21, 2025.

Discussion
Today’s meeting is an opportunity for City Council action, as well as public input, on the following proposals:

Job Classifications –
• Approval of a job classification for one new employee position. On June 18, 2025, staff shared plans to reclassify the full-time Development Manager position to a full-time Senior Planner position. The proposed reclassification would better reflect actual duties following the “in-sourcing” of building and code enforcement functions effective July 1, 2025. The proposed job classification describes the Senior Planner position.
• Repeal of two job classifications. Two existing job classifications would be repealed (Conservation Administrator and Development Manager) due to the restructuring included in the Fiscal Years 2025-27 Budget & Work Plan.

Compensation –
• Modification of one existing compensation range. The proposed resolution maintains the same compensation range for the Development Manager position, but changes the title to “Senior Planner.”
Fiscal Impact
The recommended actions would have no fiscal impact.

Attachments: A – Proposed Job Classification – Senior Planner B – Conservation Administrator Job Classification (proposed to be repealed) C – Development Manager Job Classification (proposed to be repealed) D – Proposed Resolution – Compensation and Benefits (clean) E – Proposed Resolution – Compensation and Benefits (redline) ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 1 of 8

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: SENIOR PLANNER
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Senior Planner performs professional land use and urban planning work. The Senior Planner also supervises code enforcement services; manages the business registration program; issues permits and licenses; completes special projects; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

SUPERVISION RECEIVED:

Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Perform professional land use and urban planning work. • Perform administrative, analytical, professional, and technical functions, including processing planning projects, reviewing plans, conducting inspections, and issuing permits and licenses.
• Process current and advance planning applications, including reviewing plans and other submittals for completeness and content, conducting inspections to evaluate existing and proposed conditions, and preparing conditions of approval. • Review current and advance planning project applications for applicability under the California Environmental Quality Act (“CEQA”), determine the required level ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 2 of 8 of environmental review, coordinate the preparation of technical environmental studies, and prepare and file notices of exemption and other documentation. • Prepare zoning confirmation letters and other responses to inquiries from agents, developers, property owners, and prospective project applicants regarding allowed uses and existing entitlements for specific properties. • Serve as a “specialist” to assist with the processing and approval of applications to develop accessory dwelling units and junior accessory dwelling units. • Supervise code enforcement services, including administration and enforcement of the General Plan and Municipal Code (including the Zoning Code), as well as proactive public and private property maintenance inspections. • Coordinate code enforcement services with legal counsel as necessary. • Coordinate building code enforcement services with the Building Division of the Planning & Environmental Services Department.
• Coordinate proactive public property maintenance inspections with the Engineering & Infrastructure Services Department.
• Coordinate code enforcement services with the California Department of Alcoholic Beverage Control, California Department of Cannabis Control, El Toro Water District, Orange County Fire Authority, Orange County Mosquito and Vector Control District, Orange County Sheriff’s Department, and other special districts, joint powers authorities, and governmental agencies to facilitate the effective resolution of complaints and violations.
• Mediate and resolve inquiries and disputes arising as a result of interpretations and applications of the General Plan and Municipal Code, including code enforcement inspection findings.
• Implement the Municipal Code’s business registration requirements, including by providing education, outreach, and technical assistance to businesses. • Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies. • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.
• Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 3 of 8 projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, preparing payment requests. • Maintain knowledge of current laws, potential legislation, best practices, trends, innovations, and technology related to assigned programs, projects, and services. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Prepare and submit reports that are required by the State of California, Southern California Association of Government, Center for Demographic Research, or other organizations in connection with planning activity, including the General Plan Housing Element annual progress report.
• Coordinate with the Capistrano Unified School District, County of Orange, Orange County Fire Authority, Saddleback Valley Unified School District, San Joaquin Hills Transportation Corridor Agency, and other special districts, joint powers authorities, and governmental agencies to ensure that development impact fees are levied and collected as required by such entities. • Research, compile, and analyze information and assorted data. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities. • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, Planning & Environmental Services Director, City staff, City Council, and City committees.
• Provide responsible and complex professional support to the City Manager, Planning & Environmental Services Director, and City staff on issues and matters related to assigned programs, projects, and services.

ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 4 of 8 • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and Planning & Environmental Services Department (“Department”) to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as explaining and defending Department operations and activities.
• Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials. • Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate subordinate employees, including implementing discipline and termination proceedings when necessary. • Provide support and relief coverage for City and Department employees, including filling in for Code Enforcement Officers, when necessary. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

Knowledge of:
• Modern office procedures, methods, and equipment, including computers. • Responsive customer service practices, including active listening. • Standards, laws, rules, and regulations, as well as operational and activity characteristics, applicable to the assigned programs, projects, and services. • Principles of CEQA.
• Principles of the California Permit Streamlining Act. • Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.

ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 5 of 8 • Principles of human resources management (both employees and volunteers). • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing. • Methods of program evaluation and assessment.

Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Establish and maintain effective and collaborative professional relationships with internal and external parties.
• Demonstrate an awareness and appreciation of local cultural diversity. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply CEQA and other standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 6 of 8 procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables. • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary operations and activities, as well as concrete and abstract variables.

Education and Experience:

Any combination of education and experience that provides the knowledge, skills, and abilities necessary for this position is qualifying. A typical way of obtaining the required qualifications is to possess a bachelor’s degree from an accredited college or university with major course work in public administration, public policy, planning, architecture, or subjects applicable to the assignment, and five years of increasingly responsible full-time work experience involving relevant operations and activities. Possession of a master’s degree; prior experience administering programs, projects, or services for a municipal or other government agency; prior experience in a supervisory position; and, American Institute of Certified Planners (“AICP”) certification are highly desirable.

Licenses/Certifications:

Must possess and maintain a valid Class C California Driver’s License and must qualify for and maintain insurability under the City’s vehicle insurance policies, as may change from time to time. This position involves the regular performance of duties and travel that require operation of a personal vehicle.

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While most activities are performed sitting in a sedentary manner at a desk, employees are frequently required to perform field inspections and perform other activities that require exertion of physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

While most of the duties of this class are performed in an office setting with low to moderate noise and regular interruption, employees are also frequently required to travel and work in other settings (e.g., meetings, events, field inspections, and accompanying subordinate employees as they conduct code enforcement activities), which may involve outside weather with exposure to rain, humidity, heat, cold, and sunlight. Employees may ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 7 of 8 experience high levels of noise and vibration, as well as exposure to odors, fumes, dust, smoke, hazardous substances, and other irritants that can cause discomfort and injury.

Employees may also come into contact with hazardous traffic conditions.

Work schedules and hours vary for this class based on the City’s needs and include some early mornings, evenings, weekends, and holidays.

Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, facsimile machines, cash registers, credit card terminals, calculators, microfiche readers, telephones, digital cameras, rulers, architectural scales, keys, electronic access control devices, and other measuring devices to collect data and information. “Ability to effectively use computers” includes, but is not limited to, the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, Edge, and SharePoint, and Google Earth, as well as the City’s cashiering, code enforcement, geographic information system (“GIS”), multifactor authentication, permitting, inspection, records, and teleconferencing software, as may change from time to time. “Computers” includes, without limitation, tablet devices.

OTHER NOTICES:

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from this position if the work is a similar, related, or logical assignment.

The selection process for this position will include fingerprinting; a State Department of Justice criminal background check; reference checks; confirmation of education claims, licenses, and certifications; and, a physical medical examination.

This position is exempt under the Fair Labor Standards Act.

Pursuant to California Government Code Section 36506, neither this job classification nor any other communication, rule, or regulation shall be construed to provide employees with any tenure or property interest in employment with the City. All City employees serve “at will” and are subject to termination without cause at any time – no exceptions.

All City employees are designated Disaster Service Workers by both State law and City ordinance. Duties when serving as a Disaster Service Worker may be in locations, during hours, and performing work significantly different from the employee’s normal duties.

The City of Laguna Woods is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category [race (including, but not limited to, traits historically associated with race such as hair texture and protective hairstyles), color, religion (including, but not limited to, religious dress and grooming practices), sex/gender (including, but not limited to, pregnancy, childbirth, breastfeeding, and related medical conditions), gender identity, gender expression, sexual orientation, marital status, medical condition (including, but not limited to, genetic characteristics and ITEM 9.3 – Attachment A
Senior Planner Job Classification – Approved: XX/XX/2025 – Page 8 of 8 cancer or a record or history of cancer), military or veteran status, national origin (including, but not limited to, language use and possession of a driver’s license issued to persons unable to provide their presence in the United States is authorized under federal law), ancestry, disability (including, but not limited to, mental and physical disabilities such as cancer, genetic characteristics, and human immunodeficiency virus (“HIV”)/ acquired immunodeficiency syndrome (“AIDS”)), genetic information, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics].

The City provides employment rights and non-discrimination on the basis of disability as established in the Americans with Disabilities Act. Reasonable accommodation may be made to enable a person with a disability to perform this position’s essential functions.

Additional laws, rules, and regulations apply to this position.

Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 1 of 6

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: CONSERVATION ADMINISTRATOR
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Conservation Administrator plans, organizes, coordinates, manages, and oversees climate planning, floodplain management, waste and recycling, water quality (stormwater), and other programs, projects, and services generally related to natural resources. The Conservation Administrator also performs complex administrative, analytical, professional, and technical duties; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Plan, organize, coordinate, manage, and oversee assigned programs, projects, and services at an advanced journey-level or higher. Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.
• Perform administrative, analytical, professional, and technical functions, including reviewing plans, conducting field inspections, and issuing permits and licenses. • Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies. • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.

TO BE REPEALED ITEM 9.3 - Attachment B
Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 2 of 6 • Coordinate with code enforcement and legal counsel on enforcement matters and legal proceedings related to assigned programs, projects, and services. • Coordinate with risk management and insurance services providers to minimize risk exposure and loss related to assigned programs, projects, and services. • Monitor, analyze, and report on legislative and regulatory proposals for impacts on assigned programs, projects, and services, including preparation of positional correspondence and engagement with legislative and regulatory offices. • Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, processing warrant requests. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Research, compile, and analyze information and assorted data. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities. • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, City staff, City Council, and City committees. • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and department to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as TO BE REPEALED ITEM 9.3 - Attachment B
Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 3 of 6 explaining and defending City and department operations and activities. • Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials.
• Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate assigned employees, including participating in discipline and termination proceedings when necessary. • Maintain knowledge of current laws, legislative and regulatory proposals, rules, regulations, policies, best practices, trends, innovations, and technology related to assigned programs, projects, and services.
• Provide support and relief coverage for City and department employees. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

Knowledge of:
• Modern office procedures, methods, and equipment, including computers. • Responsive customer service practices, including active listening. • Standards, laws, rules, and regulations, as well as operational and activity characteristics, applicable to the assigned programs, projects, and services. • Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.
• Principles of human resources management (both employees and volunteers). • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing. • Methods of program evaluation and assessment.

TO BE REPEALED ITEM 9.3 - Attachment B
Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 4 of 6 Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Demonstrate an awareness and appreciation of local cultural diversity. • Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables. • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary operations and activities, as well as concrete and abstract variables.

TO BE REPEALED ITEM 9.3 - Attachment B
Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 5 of 6 Education and Experience:

Any combination of education and experience that provides the knowledge, skills, and abilities necessary for this position is qualifying. A typical way of obtaining the required qualifications is to possess a bachelor’s degree from an accredited college or university with major course work in public administration, public policy, biology, environmental science, natural resource management, or subjects applicable to the assignment, and five years of increasingly responsible full-time work experience involving relevant operations and activities. Possession of a master’s degree; prior experience administering programs, projects, or services for a municipal or other government agency; and, prior experience in a supervisory position are highly desirable.

Licenses/Certifications:

Must possess and maintain a valid Class C California Driver’s License and must qualify for and maintain insurability under the City’s Vehicle Policy. This position involves the periodic performance of duties and travel that require operation of a personal vehicle.

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While many activities are performed sitting at a desk in a sedentary manner, employees are frequently required to exert physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

Employees are frequently required to exert physical effort involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

While the duties of either class are primarily performed in an office setting with low to moderate noise and regular interruption, employees are also frequently required to travel and work in other settings (e.g., meetings, events, and inspections), including in outside weather with exposure to rain, humidity, heat, cold, and sunlight. Employees frequently experience high levels of noise, as well as exposure to odors, fumes, dust, smoke, hazardous substances, and other irritants that can cause discomfort and injury. Employees may also come into contact with hazardous traffic conditions.

Work schedules and hours vary for this class based on the City’s needs and include some early mornings, evenings, weekends, and holidays.

Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, calculators, facsimile machines, microfiche readers, telephones, digital cameras, and TO BE REPEALED ITEM 9.3 - Attachment B
Conservation Administrator Job Classification – Approved: 06/28/2023 – Page 6 of 6 other measuring devices to collect data and information. Ability to use computers includes the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, and Edge, as well as the City’s accounting, cashiering, geographic information system (“GIS”), permitting, records, and teleconferencing software, as may change from time-to-time.

OTHER NOTICES:

This position is exempt under the Fair Labor Standards Act.

The City is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category (race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics).

Additional laws, rules, and regulations apply to

TO BE REPEALED
this position.

ITEM 9.3 - Attachment B
Development Manager Job Classification – Approved: 12/15/2023 – Page 1 of 7

CITY OF LAGUNA WOODS

JOB CLASSIFICATION
JOB TITLE: DEVELOPMENT MANAGER
STATUS: EXEMPT AND AT-WILL
DEFINITION:

Under general supervision, the Development Manager plans, organizes, coordinates, manages, and oversees planning, building, economic development, code enforcement, and other programs, projects, and services generally related to community development.

The Development Manager also processes planning projects; issues permits and licenses; performs complex administrative, analytical, professional, and technical duties; conducts research, evaluation, and analysis; and, interacts extensively with members of the public and other external parties.

ESSENTIAL DUTIES:

The duties assigned include, but are not limited to, all or a variety of, the following:
• Plan, organize, coordinate, manage, and oversee assigned programs, projects, and services at an advanced journey-level or higher. Employees are expected to apply well-developed program knowledge and skill to their exercise of independent discretion and judgment. Employees may only receive periodic instruction or assistance as new and unusual situations arise. Work is typically reviewed upon completion and, primarily, for overall outcomes.
• Perform administrative, analytical, professional, and technical functions, including processing planning projects, reviewing plans, conducting field inspections, and issuing permits and licenses.
• Receive and respond to public and private inquiries and complaints, including by providing information and referrals.
• Track, verify, and report on the status, history, and outcomes of inquiries and complaints, including referrals to other departments and outside agencies.

TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 2 of 7 • Prepare responses to public records requests, discovery requests, subpoenas, and similar requests for information.
• Coordinate with code enforcement and legal counsel on enforcement matters and legal proceedings related to assigned programs, projects, and services. • Coordinate with risk management and insurance services providers to minimize risk exposure and loss related to assigned programs, projects, and services. • Monitor, analyze, and report on legislative and regulatory proposals for impacts on assigned programs, projects, and services, including preparation of positional correspondence and engagement with legislative and regulatory offices. • Develop, administer, implement, and monitor budgets for assigned programs, projects, and services, including preparing and monitoring budget estimates and projections; analyzing trends; collaborating with other City staff and external parties; reviewing invoices; and, processing warrant requests. • Ensure that assigned programs, projects, and services are implemented lawfully and in accordance with applicable goals, objectives, budgets, work plans, rules, regulations, and policies.
• Prepare statutorily required reporting, notices, and other documentation related to assigned programs, projects, and services.
• Research, compile, and analyze information and assorted data. • Review projects for applicability under the California Environmental Quality Act and prepare notices of exemption and other documentation. • Prepare zoning confirmation letters and other responses to inquiries from agents, developers, property owners, and prospective project applicants regarding allowed uses and existing entitlements for specific properties. • Prepare, compile, and disseminate qualitative and quantitative documentation and data, including correspondence, news releases, newsletters, brochures, flyers, billing records, reimbursement records, budgets, budget tracking sheets, statistics, reports, manuals, inventories, logs, minutes, and photographs. • Create, scan, file, and maintain physical and electronic records. • Negotiate, develop, and administer contractual agreements with public and private parties, including developing and implementing solicitation processes, as well as evaluating performance and enforcing terms and conditions. • Coordinate grant processes, including preparing, reviewing, and monitoring grant applications, as well as administering and implementing grant activities.

TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 3 of 7 • Prepare and present oral and written reports, briefs, plans, budgets, and studies to the City Manager, City staff, City Council, and City committees. • Serve as a staff liaison to one or more City committees, including developing agendas, facilitating meetings, making presentations, and preparing minutes. • Represent the City and department to internal and external parties (e.g., members of the public, elected officials, other City departments, and outside organizations), including negotiating and resolving sensitive and controversial issues, as well as explaining and defending City and department operations and activities. • Attend, participate in, and organize meetings and events, including developing, assembling, and distributing agendas; facilitating meetings; making presentations; preparing minutes; and, setting up for and cleaning up after meetings and events, including by configuring and operating teleconferencing software and equipment; and moving, arranging, assembling, and configuring tables, chairs, computers, projectors, screens, microphones, and other equipment, as well as food, beverages, signs, displays, waste, and other items and materials.
• Coordinate community outreach, education, and volunteer programs, including planning events and selecting, training, assisting, and supervising volunteers. • Select, train, supervise, and regularly evaluate assigned employees, including participating in discipline and termination proceedings when necessary. • Maintain knowledge of current laws, legislative and regulatory proposals, rules, regulations, policies, best practices, trends, innovations, and technology related to assigned programs, projects, and services.
• Serve as a “specialist” to assist with the processing and approval of applications to develop accessory dwelling units and junior accessory dwelling units. • Provide support and relief coverage for City and department employees. • Perform other related duties as assigned.

MINIMUM QUALIFICATIONS:

TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 4 of 7 • Principles of the California Environmental Quality Act. • Principles of the California Permit Streamlining Act. • Principles of local government budgeting and financial recordkeeping, including relevant standards, laws, rules and regulations.
• Principles of grant applications and administration.
• Principles of human resources management (both employees and volunteers). • Principles of the California Public Records Act and Ralph M. Brown Act. • Principles and techniques of record keeping and filing. • Methods of program evaluation and assessment.

Ability to:
• Perform the essential duties described in this job classification in a professional, timely, and accurate manner with the referenced level and degree of supervision. • Alphabetize, compare, count, differentiate, measure, assemble, sort, copy, record, classify, compute, tabulate, categorize, and transcribe data and information. • Supervise, evaluate, and train persons with diverse backgrounds. • Communicate effectively and concisely including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Communicate effectively and concisely, including the ability to inform, educate, and persuade persons with diverse backgrounds.
• Establish and maintain effective and collaborative professional relationships with internal and external parties.
• Demonstrate an awareness and appreciation of local cultural diversity. • Communicate in writing effectively and concisely, including with use of proper spelling, grammar, punctuation, and command of the English language. • Maintain confidentiality and discretion when necessary or directed. • Maintain professional composure at all times, including when dealing with upset, hostile, and difficult interpersonal interactions.
• Maintain effective organization of multiple activities and assignments in a busy TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 5 of 7 office environment with frequent interruptions.
• Understand, analyze, interpret, and apply data and information using established criteria, in order to determine consequences and identify and select alternatives. • Understand, analyze, interpret, and apply standards, laws, rules, regulations, and policies to assigned duties.
• Understand, analyze, interpret, and apply ordinances, resolutions, policies, laws, procedures, standards, and practices to complex and variable situations. • Understand, analyze, interpret, and apply design and descriptive information, including plans, maps, property records, statistics, charts, graphs, and tables. • Understand, calculate, and interpret percentages, fractions, ratios, statistics, and spatial relationships, including areas, square footages, and dimensions. • Analyze and resolve issues that require complex planning for multi-disciplinary operations and activities, as well as concrete and abstract variables.

Education and Experience:

Licenses/Certifications:

PHYSICAL DEMANDS AND ENVIRONMENTAL SETTING:

While performing the duties of this class, employees are frequently required to sit, stand, walk, talk, and hear; use hands to handle, manipulate, feel, move and operate equipment, tools, and controls; and, use hands and arms to reach. Specific vision abilities required include close, distance, peripheral, and color vision, depth perception, and the ability to adjust focus. Specific hearing abilities required include hearing in the normal audio range with or without correction. While many activities are performed sitting at a desk in a sedentary manner, employees are frequently required to exert physical effort, involving a combination of standing, walking, climbing, balancing, stooping, kneeling, and TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 6 of 7 crouching, as well as carrying, lifting, pushing, and pulling objects up to 30 pounds.

Work schedules and hours vary for this class based on the City’s needs and include some early mornings, evenings, weekends, and holidays.

Tools and Equipment:

Must possess the knowledge and ability to effectively use computers, copiers, scanners, calculators, facsimile machines, microfiche readers, telephones, digital cameras, rulers, architectural scales, drafting compasses, and other measuring devices to collect data and information. Ability to use computers includes the knowledge and ability to input, query, and maintain information in software such as Microsoft Windows, Outlook, Excel, PowerPoint, Edge, and SharePoint, and Google Earth, as well as the City’s accounting, cashiering, code enforcement, geographic information system (“GIS”), permitting, records, and teleconferencing software, as may change from time-to-time.

OTHER NOTICES:

This position is exempt under the Fair Labor Standards Act.

The City is an Equal Employment Opportunity employer and does not discriminate on the basis of any legally protected category (race, religion, creed, color, national origin, ancestry, physical or mental disability, medical condition, pregnancy, childbirth or related TO BE REPEALED ITEM 9.3 - Attachment C
Development Manager Job Classification – Approved: 12/15/2023 – Page 7 of 7 medical conditions, veteran status, sexual orientation, gender identity or expression, genetic information, marital status, military or veteran status, sex, age over 40 years, or any other basis protected by applicable federal, state, or local law, including association with individuals with one or more of these protected characteristics or perception that an individual has one or more of these protected characteristics).

Additional laws, rules, and regulations apply to this position.

TO BE REPEALED ITEM 9.3 - Attachment C
This page is intentionally blank.

ITEM 9.3 – Attachment D
R 25-XX 1 XX-XX-2025
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAGUNA
WOODS, CALIFORNIA, REPEALING RESOLUTION NO. 25-15 AND

ESTABLISHING A COMPENSATION SCHEDULE AND BENEFITS FOR

CITY EMPLOYEES, INCLUDING THE CITY MANAGER AND OTHER

LOCAL AGENCY EXECUTIVES AS DEFINED IN CALIFORNIA
GOVERNMENT CODE SECTION 3511.1

THE CITY COUNCIL OF THE CITY OF LAGUNA WOODS, CALIFORNIA,

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

SECTION 1. Resolution No. 25-15 is hereby repealed. The effective date of this resolution is July 1, 2025.

SECTION 2. Compensation Schedule. The compensation schedule for City employees is established as set forth in Exhibit A, attached hereto and incorporated by this reference.

The City Manager is authorized to hire, promote, and compensate employees within established compensation ranges, to offer benefits, to fill any full-time position as a part-time or limited part-time position, and to hire employees for time-limited periods, consistent with City Council-adopted budgets and this resolution.

SECTION 3. Full-Time Employee Benefits. All employees who work 40 or more hours per week on a regularly assigned basis shall be considered “full-time employees” for the purpose of this resolution. Full-time employees shall receive the following benefits:

A. Paid Holidays: The City shall observe the following holidays with full-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: Martin Luther King Jr. Day, Presidents’ Day, Cesar Chavez Day, Memorial Day, Juneteenth National Independence Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, Friday after Thanksgiving, and Winter Holiday (December 24 through January 1; when December 24 falls on a Tuesday, Winter Holiday shall be observed beginning on December 23; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it ITEM 9.3 – Attachment D
R 25-XX 2 XX-XX-2025
shall be observed the on prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

Full-time employees with the designation “Building Employee” in Exhibit A shall be required to work on the days Martin Luther King, Jr. Day, Cesar Chavez Day, and Juneteenth National Independence Day are observed but shall (i) receive one hour of administrative leave for every hour worked, which shall be used within 30 calendar days of the date earned, if exempt, or (ii) receive 1.5 times pay for every such hour required to work, if non-exempt.

Upon separation from the City, full-time employees shall be compensated for the balance of their accrued administrative leave time.

Except for the City Manager, full-time employees who are required by their supervisor to work on any City-observed holiday, with such requirement made in writing, shall (i) receive one hour of administrative leave for every hour worked, which shall be used within 30 calendar days of the date earned, if exempt, or (ii) receive 1.5 times pay for every such hour required to work, if non-exempt. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued administrative leave time.

B. Floating Holidays: The City shall provide each full-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Full-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours.

Full-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued floating holiday time.

C. Retirement: All City employees, including full-time employees, are required to participate in the Social Security system. In addition, the City shall contract with the California Public Employees’ Retirement System (CalPERS) for retirement benefits for all eligible full-time employees, unless excluded in the City’s agreement with CalPERS. Full-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Full-time employees considered “new members” by ITEM 9.3 – Attachment D
R 25-XX 3 XX-XX-2025
CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time. The CalPERS plans have the following additional Class 1 Benefit Provisions: One Year Final Compensation (FAC 1) (classic employees only) and Increased Industrial Disability Retirement (IDR) Allowance to 75% of Compensation (75% IDR) (all employees).

D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

E. Monthly Benefit Allowance: The City shall provide each full-time employee with a monthly benefit allowance of $1,500.00 per month. A portion of the allowance shall be allocated to pay for health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Full-time employees shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a CalPERS health plan shall be mandatory for all full-time employees unless proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each full-time employee’s monthly benefit allowance and then from salary (if necessary).

G. Flexible Benefits Plan: The City shall contract for the provision of an Internal ITEM 9.3 – Attachment D
R 25-XX 4 XX-XX-2025
Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan by electing to allocate a portion of their monthly benefit allowance and/or through a salary reduction at their sole expense.

H. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all full-time employees. Full-time employees may contribute to the plan through a pre-tax and/or Roth salary reduction at their sole expense.

I. Paid Time Off: Full-time employees shall accrue 160 hours per calendar year of annual paid time off (leave), which may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Hours earned are accrued on a pro-rata basis by pay period.

Full-time employees may maintain a balance of no more than 480 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a full-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, full-time employees shall be compensated for the balance of their accrued paid time off.

J. Paid Bereavement Leave: Full-time employees shall be eligible for a total of up to 40 hours per 12-month period of paid bereavement leave in the event of any death in the immediate family or reproductive loss event. For the purpose of this provision, “immediate family” includes spouse, registered domestic partner, mother, stepmother, father, stepfather, brother, stepbrother, sister, stepsister, child, stepchild, grandparent, stepgrandparent, grandchild, and stepgrandchild of the full-time employee or the full-time employee’s spouse or registered domestic partner. For the purpose of this provision, “reproductive loss event” shall have the meaning set forth in California Government Code 12945.6.

K. Paid Court Leave: While California Government Code Section 1230 does not require the City to grant full-time employees paid leaves of absence to appear as a witness in court other than as a litigant, to serve on a jury, or to respond ITEM 9.3 – Attachment D
R 25-XX 5 XX-XX-2025
to an official order from another governmental jurisdiction for reasons not brought about through the connivance or misconduct of the full-time employee, full-time employees shall be eligible for a total of up to 80 hours per 12-month period of paid court leave for those purposes when proof of such obligation is provided and proof of any amounts received for jury and/or witness fees is provided (if applicable). During paid court leave, full-time employees shall (i) be paid the amount of the difference between his/her/their regular earnings and any amounts received for jury and/or witness fees, and (ii) be responsive to the City’s telephone and other communications when not precluded by the purposes for which paid court leave is granted.

L. Educational Assistance: Eligible full-time employees may participate in the Educational Assistance Program set forth in Exhibit B, attached hereto and incorporated by this reference.

SECTION 4. Part-Time Employee Benefits. All employees who are not fulltime employees, but who work 20 or more hours per week on a regularly assigned basis, shall be considered “part-time employees” for the purpose of this resolution.

Part-time employees shall receive the following benefits:

A. Paid and Unpaid Holidays: The City shall observe the following holidays with part-time employees receiving eight hours of compensation for each weekday on which a holiday is observed: New Year’s Day, Martin Luther King Jr. Day, Presidents’ Day, Cesar Chavez Day, Memorial Day, Juneteenth National Independence Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, and Friday after Thanksgiving. The City shall also observe the following unpaid holidays: Winter Holiday (December 24 through January 1; when December 24 falls on a Tuesday, Winter Holiday shall be observed beginning on December 23; when January 1 falls on a Sunday or Thursday, Winter Holiday shall be observed through January 2). Except for Winter Holiday, which is observed on specified dates, when a holiday falls on a Saturday, it shall be observed on the prior Friday; when a holiday falls on a Sunday, it shall be observed on the following Monday.

Part-time employees with the designation “Building Employee” in Exhibit A shall be required to work on the days Martin Luther King, Jr. Day, Cesar Chavez Day, and Juneteenth National Independence Day are observed but shall (i) receive one hour of administrative leave for every hour worked, which shall be used within 30 calendar days of the date earned, if exempt, or (ii) receive 1.5 times pay for every such hour required to work, if non-exempt.

ITEM 9.3 – Attachment D
R 25-XX 6 XX-XX-2025
Upon separation from the City, part-time employees shall be compensated for the balance of their accrued administrative leave time.

Except for the City Manager, part-time employees who are required by their supervisor to work on any City-observed holiday, with such requirement made in writing, shall (i) receive one hour of administrative leave for every hour worked, which shall be used within 30 calendar days of the date earned, if exempt, or (ii) receive 1.5 times pay for every such hour required to work, if non-exempt. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued administrative leave time.

B. Floating Holidays: The City shall provide each part-time employee with two floating holidays per calendar year, equivalent to 16 hours of pay credited the first pay period of each calendar year. Floating holidays are not accrued on a pro-rata basis throughout the calendar year. Part-time employees must be in paid status on regularly scheduled workdays before and after using floating holiday time. Floating holiday time shall be used in increments of eight hours and only between December 24 and 31.

Part-time employees may maintain a balance of no more than 16 hours of unused floating holiday time (Floating Holiday Accrual Limit) and shall not accrue additional floating holiday time when the Floating Holiday Accrual Limit has been reached. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued floating holiday time.

The use of floating holiday time need not correspond to a part-time employee’s hours regularly worked.

C. Retirement: All City employees, including part-time employees, are required to participate in the Social Security system. Part-time employees who work 1,000 hours or more in a fiscal year, shall be eligible for membership in CalPERS for retirement benefits, unless excluded in the City’s agreement with CalPERS. Eligible part-time employees considered “classic” by CalPERS shall pay the 7% employee contribution pursuant to the terms of Resolution No. 12-18. Eligible part-time employees considered “new members” by CalPERS shall pay the employee contribution rate established by CalPERS, as may change from time to time. The CalPERS plans have the following additional Class 1 Benefit Provisions: One Year Final Compensation (FAC 1) (classic employees only) and Increased Industrial Disability Retirement (IDR) Allowance to 75% of Compensation (75% IDR) (all employees).

ITEM 9.3 – Attachment D
R 25-XX 7 XX-XX-2025
D. Retiree Medical: As required by, and in an amount established by California Government Code Section 22892, the City shall contribute toward CalPERS retiree health insurance for retiring full-time employees who meet the applicable statutory and CalPERS contract requirements to obtain CalPERS retiree medical benefits. Part-time service for employees who transition from part-time to full-time employment with the City may be used to meet applicable statutory and CalPERS contract requirements, with each 174 hours counting as one month.

E. Monthly Benefit Allowance: The City shall provide part-time employees with a monthly benefit allowance of $1,200.00 per month. A portion of the allowance shall be allocated to pay for health insurance, as provided in this resolution. The remaining balance of the monthly benefit allowance may be allocated by the employee to elect benefits available through the City’s Internal Revenue Code Section 125 Flexible Benefits Plan, in accordance with applicable plan documents. Any amount of the monthly benefit allowance that remains after the allocations described above shall be forfeited. Part-time employees shall be required to make elections for the annual calendar year use of the entirety of monthly benefit allowances during an enrollment/election period established by the City Manager, as may change from time to time. Modifications of annual calendar year elections following any enrollment/election period shall be limited to qualifying events as set forth in applicable plan documents.

F. Health Insurance: All employees shall be covered by basic health insurance that qualifies as Minimum Essential Coverage under California law. The City shall contract for health insurance through CalPERS; enrollment in a CalPERS health plan shall be mandatory for all part-time employees unless proof of coverage under a qualifying, alternate non-individual market basic health insurance plan is provided. The cost of enrollment in a CalPERS health plan shall be deducted first from each part-time employee’s monthly benefit allowance and then from salary (if necessary).

G. Flexible Benefits Plan: The City shall contract for the provision of an Internal Revenue Code Section 125 Flexible Benefits Plan; enrollment in the plan shall be voluntary for all part-time employees. Part-time employees may contribute to the plan through a salary reduction at their sole expense and/or by electing to allocate a portion of their monthly benefit allowance, if provided.

H. Deferred Compensation Plan: The City shall contract for the provision of an ITEM 9.3 – Attachment D
R 25-XX 8 XX-XX-2025
Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all part-time employees. Part-time employees may contribute to the plan through a pre-tax and/or Roth salary reduction at their sole expense.

I. Paid Time Off: Part-time employees shall accrue 160 hours per calendar year of annual paid time off (leave), which shall be pro-rated based on the number of hours regularly worked less than 40 hours per week. Paid time off may be used for doctors’ appointments, personal and family sick time, bereavement leave, jury duty leave, vacation, and personal business. Paid time off may also be used up to the number of hours regularly worked during unpaid holidays that fall on weekdays (less any floating holiday time used). Hours earned are accrued on a pro-rata basis by pay period.

Part-time employees may maintain a balance of no more than 300 hours of paid time off (Leave Accrual Limit) and shall cease to accrue additional paid time off when the Leave Accrual Limit has been reached. When a part-time employee’s balance of paid time off falls below the Leave Accrual Limit, accrual shall resume beginning with the first pay period following the pay period in which the balance of paid time off fell below the Leave Accrual Limit. Upon separation from the City, part-time employees shall be compensated for the balance of their accrued paid time off.

J. Paid Bereavement Leave: Part-time employees shall be eligible for a total of up to 40 hours per 12-month period of paid bereavement leave in the event of any death in the immediate family or reproductive loss event. For the purpose of this provision, “immediate family” includes spouse, registered domestic partner, mother, stepmother, father, stepfather, brother, stepbrother, sister, stepsister, child, stepchild, grandparent, stepgrandparent, grandchild, and stepgrandchild of the part-time employee or the part-time employee’s spouse or registered domestic partner. For the purpose of this provision, “reproductive loss event” shall have the meaning set forth in California Government Code 12945.6.

K. Paid Court Leave: While California Government Code Section 1230 does not require the City to grant part-time employees paid leaves of absence to appear as a witness in court other than as a litigant, to serve on a jury, or to respond to an official order from another governmental jurisdiction for reasons not brought about through the connivance or misconduct of the part-time employee, part-time employees shall be eligible for a total of up to 64 hours ITEM 9.3 – Attachment D
R 25-XX 9 XX-XX-2025
per 12-month period of paid court leave for those purposes when proof of such obligation is provided and proof of any amounts received for jury and/or witness fees is provided (if applicable). During paid court leave, part-time employees shall (i) be paid the amount of the difference between his/her/their regular earnings and any amounts received for jury and/or witness fees, and (ii) be responsive to the City’s telephone and other communications when not precluded by the purposes for which paid court leave is granted.

L. Educational Assistance: Eligible part-time employees may participate in the Educational Assistance Program set forth in Exhibit B, attached hereto and incorporated by this reference.

SECTION 5. Limited Part-Time Employee Benefits. All employees who work less than 20 hours per week on a regularly assigned basis shall be considered “limited part-time employees” for the purpose of this resolution. Limited part-time employees shall receive the following benefits:

A. Retirement: All City employees, including limited part-time employees, are required to participate in the Social Security system.

B. Deferred Compensation Plan: The City shall contract for the provision of an Internal Revenue Code Section 457 Deferred Compensation Plan; enrollment in the plan shall be voluntary for all limited part-time employees. Limited part-time employees may contribute to the plan through a pre-tax and/or Roth salary reduction at their sole expense.

C. Paid Time Off: On the 90th calendar day of employment, and every January 1 thereafter, limited part-time employees shall accrue 40 hours of annual paid time off (leave), which may be used for personal illness, to care for a sick family member, for preventive care or diagnosis, care or treatment of an existing health condition, or for specified purposes if the limited part-time employee is a victim of domestic violence, sexual assault, or stalking. Paid time off must be used in a minimum increment of two hours per calendar day.

There is no accrual or carryover of paid time off between or across calendar years. Upon termination from the City, limited part-time employees shall not be compensated for the balance of their paid time off. If a limited part-time employee separates from and is rehired by the City within one year, previously accrued and unused paid time off shall be reinstated.

D. Educational Assistance: Eligible limited-time employees with the designation ITEM 9.3 – Attachment D
R 25-XX 10 XX-XX-2025
“Building Employee” in Exhibit A may participate in the Educational Assistance Program set forth in Exhibit B, attached hereto and incorporated by this reference.

SECTION 6. Employee Assistance Program. The City shall contract for an employee assistance program to provide voluntary, confidential assistance to employees in working through various life challenges that may adversely affect job performance, health, and personal well-being in order to optimize the City’s success.

All full-time, part-time, and limited part-time employees shall be enrolled in the employee assistance program with the cost of enrollment paid by the City.

SECTION 7. Technology Allowances. The City Manager is authorized to offer technology allowances of either (i) $25.00 per employee per month to employees who are regularly required to use their personal cellular telephone as part of the City’s multi-factor authentication and cyber security protocols, with the exception of the City Manager, or (ii) $79.50 per employee per month to employees who are regularly required to use their personal cellular telephones, personal computers, and/or other personal technology to conduct City business, with the exception of the City Manager. Such technology allowances shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month in order to receive payment.

SECTION 8. Notary Public Stipends. The City Manager is authorized to offer notary public stipends of $100.00 per employee per month to employees who regularly provide notary public and foreign pension acknowledgement services in the course of City business, with the exception of the City Manager. Such notary public stipends shall be added to employee compensation and shall be paid in the first pay period of each month, subject to any applicable wage withholding or similar taxes. Employees must be in paid status on regularly scheduled workdays during the first pay period of each month, and in possession of an active and valid notary public commission from the State of California as of the payroll processing date for the first pay period of each month, in order to receive payment. The City Manager is also authorized to incur and pay, on behalf of the City, costs related to the education and commission of employees who regularly provide notary public services in the course of City business, with the exception of the City Manager.

SECTION 9. Acting Appointments. Employees temporarily assigned to a higher level job classification (based on the comparative starting compensations set ITEM 9.3 – Attachment D
R 25-XX 11 XX-XX-2025
forth in Exhibit A) for 14 consecutive calendar days or more shall receive acting status pay equivalent to the starting compensation for the job classification to which they are temporarily assigned, unless their increase in compensation would be less than 10% in which case they shall receive acting status pay equivalent to a 10% increase in compensation. Benefits shall remain unchanged during temporary assignments.

SECTION 10. Unpaid Leave. The City Manager may grant employees other than the City Manager leaves of absence without pay, upon written request of the employee setting forth the reason for the request. The City Manager shall evaluate requests on the basis of need, duration, and work requirements. No employee shall expect that requests will be granted. The City Manager shall respond to the employee’s request in writing. The City Manager has discretion, in accordance with applicable law and regulation, to grant less than the full amount of leave requested.

Any unpaid leave of absence lasting more than seven consecutive calendar days shall preclude the employee from accruing paid time off and floating holidays, and from receiving holiday pay, after the seventh consecutive calendar day until their return to paid status. Upon expiration of an approved unpaid leave of absence and at the City Manager’s sole discretion, unless otherwise required by law or regulation, the employee shall be reinstated in the position held at the time leave was granted, assuming the position still exists. An employee who fails to report to duty promptly at expiration of an approved unpaid leave of absence shall be subject to disciplinary action up to and including termination and/or subject to separation due to job abandonment.

SECTION 11. City Manager’s Compensation and Benefits. The City Manager shall receive such other compensation and benefits as set forth in the employment agreement separately approved by the City Council on May 17, 2023 and as may be subsequently amended.

SECTION 12. 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
ITEM 9.3 – Attachment D
R 25-XX 12 XX-XX-2025
ATTEST:
________________________________
YOLIE TRIPPY, CMC, City Clerk

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________
YOLIE TRIPPY, CMC, City Clerk
ITEM 9.3 – Attachment D
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EXHIBIT A

COMPENSATION SCHEDULE
Exempt Full-Time Employees (Annual Equivalent)
Administrative Services Director/City Treasurer $134,030.00 – $187,642.00 Assistant to the City Manager $103,090.00 – $144,326.00 Building Official* $127,320.00 – $178,248.00
City Clerk $98,975.00 – $138,565.00
City Manager $208,396.26 (Existing)
$212,564.19 (Effective 12/13/25)
Conservation Administrator $89,674.00 – $125,543.60
Deputy City Clerk $76,375.00 – $106,925.00
Management Analyst $80,300.00 – $112,420.00
Planning & Environmental Services Director $134,030.00 – $187,642.00 Public Works Administrator $96,252.00 – $134,752.80
Senior Management Analyst $94,450.00 – $132,230.00
Senior Planner $89,918.40 – $125,881.60
Non-Exempt Full-Time Employees (Hourly Rate)
Accountant $35.45 – $49.63
Accounting Clerk $25.27 – $35.38
Building Inspector* $38.74 – $54.24
Permit Technician* $29.54 – $41.36
Senior Accountant $38.91 – $54.47
Non-Exempt Part-Time/Limited Part-Time Employees (Hourly Rate) Receptionist $20.00 – $28.00
* Designated as “Building Employee”
ITEM 9.3 – Attachment D
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EXHIBIT B

EDUCATIONAL ASSISTANCE PROGRAM
This City of Laguna Woods Educational Assistance Program (Plan) is intended to be a qualified educational assistance program that provides nontaxable Educational Assistance to Eligible Employees of the City of Laguna Woods (Employer) under Internal Revenue Code (Code) Section 127.

I. ELIGIBILITY
A. The Eligible Employees covered under this Plan include the following:
i. Employees currently employed by the Employer;
ii. Employees currently employed by the Employer who are on leave, as for example, in theArmed Forces of the United States; and B. This Plan includes the following additional conditions for eligibility:
i. Full-time employees are eligible to participate in this Plan beginning on the 366th day of their employment with the Employer;
ii. Part-time employees are eligible to participate in this Plan beginning on the 366th day of their employment with the Employer;
iii. Limited part-time employees with the designation “Building Employee” are eligible to participate in this Plan beginning on the 366th day of their employment with the Employer; and
iv. Other limited part-time employees are not eligible to participate in this Plan.

II. EDUCATIONAL ASSISTANCE
A. The benefits provided under this Plan consist solely of the types of Educational Assistance specified in Section II.C and are limited to up to $5,250.00 per Eligible Employee per calendar year, based on the Eligible Employee’s length of employment as per the schedule specified in Section II.B below. If an Eligible Employee receives Educational Assistance under this Plan that exceeds $5,250.00 in a calendar year, the excess amount may be ITEM 9.3 – Attachment D
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subject to federal income tax and applicable federal employment taxes.

Notwithstanding the benefits provided under this Plan, the Employer may directly pay for education and/or training for its employees outside of the Plan. i. “Educational Assistance” includes the payment by the Employer of expenses incurred by or on behalf of an Eligible Employee for Education of the Eligible Employee or the provision by the Employer of Education to an Eligible Employee. Expenses for Educational Assistance must be approved by the Employer per Section II.D and be job-related. Eligible Employees must provide all documentation under Section III.A in order to receive reimbursement after a course is completed. Eligible expenses for approved courses includes tuition, fees, and similar payments. “Educational Assistance” does not include (a) payment for, or the provision of, tools or supplies (other than required textbooks) that the Eligible Employee may retain after completing a course of instruction; (b) meals, lodging, or transportation; (c) any payment for, or the provision of any benefits with respect to, any course or other Education involving sports, games, or hobbies, unless such Education involves the business of the Employer or is required as part of a degree program; or (d) fees for late registration or for withdrawing from or dropping a course. The types of Educational Assistance covered by this Plan are specified in Section II.C.

B. Eligible Employees will be eligible for Educational Assistance up to the following annual maximums, based on their length of continuous employment with the Employer:
i. 366 calendar days to less than 2 years of employment: Eligible for reimbursement of up to $1,050.00 per calendar year (20% of the annual $5,250.00 limit).
ii. 2 years but less than 6 years of employment: Eligible for reimbursement of up to $2,625.00 per calendar year (50% of the annual $5,250.00 limit).
iii. 6 years or more of employment: Eligible for reimbursement of up to $5,250.00 per calendar year (100% of the annual limit).

C. This Plan provides the following types of Educational Assistance:

ITEM 9.3 – Attachment D
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i. For courses approved by the Employer pursuant to Section II.C below, reimbursement for tuition, fees, and similar payments, to an Eligible Employee; and
ii. The provision, by the Employer, of courses of instruction for an Eligible Employee.

D. Applying for Course Approval:
i. To receive course approval, an employee must submit a written request in the format required by the Employer. If the Employer approves the course, the Employer will provide a written statement noting the course approval, the expenses that are reimbursable, and the maximum amount of reimbursement that will be provided for the course. Until an employee has received a written course approval, the employee should consider a course unapproved, regardless of any discussions that the employee may have had with any representative of the Employer regarding the course.
ii. An employee may submit a course approval request before a course begins or while the course is ongoing. If an employee elects to sign up for a course before obtaining course approval, however, there is no assurance that the course will be approved for reimbursement. If the employee’s decision to take a course is dependent on a particular amount of reimbursement being available under this Plan, the employee should make sure to obtain course approval before registering. To ensure that course approval is determined in time, course approval requests for advanced approval should be submitted at least 15 business days before the registration deadline for the course.
iii. No course will be considered for approval if a course approval request is submitted after the course ends.
iv. In addition to course approval, Eligible Employees must provide all of the information under Section III.A in order to receive reimbursement.

E. The annual limit specified in Section II.B applies to amounts paid and expenses incurred by the Eligible Employee during a calendar year. For courses that span multiple calendar years, the reimbursable expenses will be allocated proportionally between the years based on course length, credits, or ITEM 9.3 – Attachment D
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other reasonable method determined by the Employer to determine when expenses are treated as incurred for purposes of applying each year’s annual reimbursement limit. If an Eligible Employee seeks reimbursement for expenses incurred, the expenses must not have been incurred prior to employment. “Unused” amounts of the annual limit cannot be carried forward to subsequent years.

Laguna Woods City CouncilJune 25, 2025

Laguna Woods City Council
June 25, 2025