Lake Forest City Council
May 23, 2023

195

PROGRAM FINANCIAL SUMMARIES
City of Lake Forest | 2023-2025 Operating Budget 196 Page 31 Summary of Revenues and Expenditures - All Operating Budget Programs Program Expenditures by Funding Source
Budgeted Expenditures by Fund
Millions
SB1383 Organics Waste Recycling
Foothill Circulation Phasing Plan
Meadows Traffic Improvement
Permanent Local Housing Allocation Program
Certified Access Specialist CASP
Beverage Recycling
SCAQMD AB2766 Subvention
C&D Waste Reduction Recycling
Lake Forest Traffic Mitigation
Low and Moderate Income Housing Asset
Measure M2 Senior Mobility
Supplemental Law Enforcement Services
Infrastructure Reserve
Community Development Block Grant
Neighborhood Park Reserve
Measure M2 Local Fair Share
General Fund CIP Projects
State Gas Tax HUTA
State GAS Tax RMRA
General
FY2024
FY2025
$0
$20
$40
$60
$80
$100
General
Personnel Services $11,905,950 $12,499,150
Contractual Services $44,057,510 $45,214,030
Membership and Development $441,588 $440,685
Supplies, Materials and Other $1,950,926 $1,998,076
Capital Outlays $1,217,700 $609,500
Debt Service $20,430 $20,430
Total General: $59,594,104 $60,781,871
General Fund CIP Projects
Capital Improvement Plan $2,517,200 $2,130,000
Total General Fund CIP Projects: $2,517,200 $2,130,000
Infrastructure Reserve
Capital Improvement Plan $0 $243,420
Total Infrastructure Reserve: $0 $243,420
Neighborhood Park Reserve
Contractual Services $240,000 $0
Capital Improvement Plan $315,000 $950,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 197 Page 32 Total Neighborhood Park Reserve: $555,000 $950,000
Low and Moderate Income Housing Asset
Contractual Services $82,300 $82,300
Membership and Development $16,900 $16,900
Supplies, Materials and Other $3,000 $3,000
Total Low and Moderate Income Housing Asset: $102,200 $102,200 State Gas Tax HUTA
Personnel Services $185,900 $194,000
Contractual Services $2,273,329 $2,688,764
Total State Gas Tax HUTA: $2,459,229 $2,882,764
SCAQMD AB2766 Subvention
Capital Improvement Plan $0 $45,000
Total SCAQMD AB2766 Subvention: $0 $45,000
Measure M2 Local Fair Share
Capital Improvement Plan $3,668,947 $1,962,680
Total Measure M2 Local Fair Share: $3,668,947 $1,962,680 Measure M2 Senior Mobility
Contractual Services $104,000 $107,900
Total Measure M2 Senior Mobility: $104,000 $107,900
Supplemental Law Enforcement Services
Contractual Services $147,000 $147,000
Supplies, Materials and Other $5,000 $5,000
Total Supplemental Law Enforcement Services: $152,000 $152,000 C&D Waste Reduction Recycling
Contractual Services $50,000 $50,000
Total C&D Waste Reduction Recycling: $50,000 $50,000
SB1383 Organics Waste Recycling
Contractual Services $85,899 $0
Total SB1383 Organics Waste Recycling: $85,899 $0
Beverage Recycling
Contractual Services $0 $14,000
Membership and Development $2,000 $2,000
Capital Outlays $19,000 $5,000
Total Beverage Recycling: $21,000 $21,000
Certified Access Specialist CASP
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 198 Page 33 Contractual Services $5,000 $5,000
Total Certified Access Specialist CASP: $5,000 $5,000
Community Development Block Grant
Contractual Services $382,115 $382,115
Capital Improvement Plan $138,669 $180,000
Total Community Development Block Grant: $520,784 $562,115 State GAS Tax RMRA
Capital Improvement Plan $1,011,053 $4,153,900
Total State GAS Tax RMRA: $1,011,053 $4,153,900
Permanent Local Housing Allocation Program
Personnel Services $115,600 $0
Contractual Services $827,214 $0
Total Permanent Local Housing Allocation Program: $942,814 $0 Lake Forest Traffic Mitigation
Contractual Services $80,000 $80,000
Capital Improvement Plan $1,007,800 $0
Total Lake Forest Traffic Mitigation: $1,087,800 $80,000 Foothill Circulation Phasing Plan
Capital Improvement Plan $1,525,000 $0
Total Foothill Circulation Phasing Plan: $1,525,000 $0
Meadows Traffic Improvement
Capital Improvement Plan $2,122,900
Total Meadows Traffic Improvement: $2,122,900
Total: $76,524,930 $74,229,850
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 199 Page 34 Expenditures by Program
Budgeted Expenditures by Program
Millions
Community Services Commission
Traffic and Parking Commission
Planning Commission
City Council
Elections
Interdepartmental
Purchasing
GIS
Records Management
City Council Support
Fleet Services
Audio Visual
City Clerk
IT Applications
Financial Planning and Budget
Treasury
Human Resources
Accounting and Payroll
IT Operations
Risk Management
Environmental Services
City Manager
Legal Services
Community Vitality & Engagement
Transportation
1/2
FY2024FY2025
$0
$20
$40
$60
$80
$100
Expenditures
Legislative
City Council $90,500 $90,500
Community Services Commission $11,840 $11,840
Traffic and Parking Commission $15,680 $15,680
Planning Commission $24,225 $24,225
City Council Support $246,640 $256,237
Elections $52,450 $110,650
Total Legislative: $441,335 $509,132
Management and Support
City Manager $1,178,705 $1,239,005
City Clerk $379,135 $386,935
Records Management $211,530 $230,130
Legal Services $1,246,000 $1,246,000
Human Resources $654,275 $694,575
IT Operations $984,275 $1,022,575
IT Applications $562,800 $465,100
GIS $195,125 $203,425
Audio Visual $558,800 $371,700
Financial Planning and Budget $531,600 $510,600
Accounting and Payroll $987,430 $1,010,030
Treasury $570,525 $582,325
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 200 Page 35 Purchasing $173,600 $181,000
Risk Management $1,055,400 $1,093,300
Fleet Services $381,500 $340,700
Interdepartmental $133,430 $133,430
Total Management and Support: $9,804,130 $9,710,830
Public Safety
Law Enforcement $21,191,885 $22,111,566
Community Outreach $1,138,514 $197,900
Animal Regulation $723,000 $751,920
Street Lights $1,125,400 $1,040,400
Emergency Preparedness $130,900 $276,300
Crossing Guards $415,000 $431,600
Total Public Safety: $24,724,699 $24,809,686
Infrastructure Maintenance Services
Infrastructure Maintenance Support $742,350 $687,450
Street Maintenance Services $1,613,199 $2,034,434
Parks Maintenance Services $5,592,875 $5,392,021
Facilities Maintenance Services $1,852,030 $2,069,940
Medians and Parkways Services $769,880 $777,180
Slope and Open Spaces Management $1,307,920 $1,397,810
Urban Forestry Management $574,280 $695,680
Street Sweeping Services $464,500 $464,500
Storm Drains Maintenance Services $115,000 $115,000
Bus Shelter Operations $51,560 $59,700
Total Infrastructure Maintenance Services: $13,083,594 $13,693,715 Planning, Engineering, Building and Safety
Planning Support $296,545 $314,945
Current Planning Services $883,458 $907,658
Advanced Planning Services $610,300 $421,200
Building and Safety Services $1,330,060 $1,336,260
Community Preservation $714,631 $735,981
Engineering Support $300,000 $309,600
Engineering Services $556,230 $563,580
Inspection Services $1,245,600 $1,255,900
Total Planning, Engineering, Building and Safety: $5,936,824 $5,845,124 Transportation
Transportation Planning $355,300 $196,800
Signal Maintenance Services $1,663,300 $1,705,100
Traffic Operations $444,950 $451,150
Traffic Safety $30,500 $32,000
Total Transportation: $2,494,050 $2,385,050
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 201 Page 36 Environmental Services
Trash and Recycling Services $297,500 $287,200
C&D Waste Reduction Recycling $19,400 $20,100
Organic Waste Recycling $124,599 $40,400
Beverage Waste Recycling $21,000 $21,000
NPDES Stormwater Program $742,280 $733,280
Total Environmental Services: $1,204,779 $1,101,980
Culture, Leisure, & Recreation
Community Services Support $407,845 $297,045
Community Events $470,800 $518,700
Senior Center $566,070 $567,770
Performing Arts Center $221,500 $195,100
Community Center $285,775 $274,575
Recreation Programming $898,600 $904,600
Sports Park $954,510 $972,093
Skate Park $617,800 $573,600
Special Needs Programming $41,600 $42,800
Total Culture, Leisure, & Recreation: $4,464,500 $4,346,283 Community Vitality & Engagement
Communications and Marketing $663,685 $709,785
Lake Forest TV $104,600 $101,700
Economic Development $411,400 $462,500
Affordable Housing $61,300 $63,900
Housing Authority $102,200 $102,200
CDBG $382,115 $382,115
Senior Mobility Program $122,300 $127,000
Community Promotion $143,600 $140,600
Citizens Academy $9,500 $9,500
CERT $12,950 $12,950
STARS $30,000 $30,000
Explorers Program $5,500 $5,500
Performing Arts Center Advisory $1,800 $1,800
4th of July Committee $7,500 $7,500
Senior Advisory $1,000 $1,000
Volunteers in Parks $5,000 $5,000
Total Community Vitality & Engagement: $2,064,450 $2,163,050 Capital Improvement Plan
Building Improvement Projects $5,647,900 $2,130,000
Park Improvements Projects $315,000 $950,000
Traffic Improvement Projects $1,525,000 $45,000
Street Improvements Projects $4,818,669 $6,540,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 202 Page 37 Total Capital Improvement Plan: $12,306,569 $9,665,000
Total Expenditures: $76,524,930 $74,229,850
Name FY2024 Budgeted FY2025 Budgeted
Program Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Debt Service Membership and Development
Capital Outlays
Supplies, Materials and Other
Capital Improvement Plan
Personnel Services
Contractual Services
FY2024FY2025
$0
$20
$40
$60
$80
$100
Expense Objects
Personnel Services
Salaries and Wages $9,527,700 $9,953,300
Non Wage Compensation $60,200 $60,200
Employee Benefits $1,698,850 $1,715,050
Retirement Benefits $920,700 $964,600
Total Personnel Services: $12,207,450 $12,693,150
Contractual Services
Governmental Agencies $22,628,519 $23,348,736
Professional Services $8,840,530 $7,650,850
Software and Digital Products $764,179 $717,880
Non Professional Services $1,645,860 $1,703,743
Property Services $9,288,014 $9,981,745
Insurance $996,900 $1,028,800
Utilities and Utility Services $3,781,750 $3,950,740
Contributions to Organizations $388,615 $388,615
Total Contractual Services: $48,334,367 $48,771,109
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 203 Page 38 Membership and Development
Membership and Development $460,488 $459,585
Total Membership and Development: $460,488 $459,585
Supplies, Materials and Other
Supplies < 1 Year $461,560 $477,410
Material > 1 Year <$5,000 $198,310 $246,810
Other Expenses $1,299,056 $1,281,856
Total Supplies, Materials and Other: $1,958,926 $2,006,076 Capital Outlays
Capital Outlay $706,700 $364,500
Operating Capital $530,000 $250,000
Total Capital Outlays: $1,236,700 $614,500
Capital Improvement Plan
Projects $12,306,569 $9,665,000
Total Capital Improvement Plan: $12,306,569 $9,665,000
Debt Service
Lease Payments $20,430 $20,430
Total Debt Service: $20,430 $20,430
Total Expense Objects: $76,524,930 $74,229,850
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 204 Page 39 Revenue by Fund
Budgeted Revenue by Fund
Millions
Permanent Local Housing Allocation Program
Certified Access Specialist CASP
Beverage Recycling
Park Development
C&D Waste Reduction Recycling
Low and Moderate Income Housing Asset
Measure M2 Senior Mobility
SCAQMD AB2766 Subvention
Supplemental Law Enforcement Services
Lake Forest Traffic Mitigation
Community Development Block Grant
Foothill Circulation Phasing Plan
Measure M2 Local Fair Share
State GAS Tax RMRA
State Gas Tax HUTA
Community Facilities Fees
General
FY2024
FY2025
$0
$20
$40
$60
$80
$100
General
Taxes $53,312,000 $55,334,800
Intergovernmental $260,000 $260,000
Licenses and Permits $2,289,500 $2,289,500
Charges for Current Services $2,842,300 $2,860,300
Developer Contributions $120,000 $120,000
Fines, Forfeiture, and Penalties $450,000 $450,000
Use of Money and Property $3,917,000 $3,940,000
Other Revenues $85,000 $85,000
Total General: $63,275,800 $65,339,600
Low and Moderate Income Housing Asset
Use of Money and Property $58,800 $58,800
Other Revenues $7,600 $7,600
Total Low and Moderate Income Housing Asset: $66,400 $66,400 State Gas Tax HUTA
Intergovernmental $2,477,000 $2,477,000
Use of Money and Property $12,000 $12,000
Total State Gas Tax HUTA: $2,489,000 $2,489,000
SCAQMD AB2766 Subvention
Intergovernmental $110,000 $110,000
Use of Money and Property $2,700 $2,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 205 Page 40 Total SCAQMD AB2766 Subvention: $112,700 $112,700
Measure M2 Local Fair Share
Intergovernmental $1,961,774 $2,038,037
Use of Money and Property $7,500 $7,500
Total Measure M2 Local Fair Share: $1,969,274 $2,045,537 Measure M2 Senior Mobility
Intergovernmental $98,500 $102,400
Use of Money and Property $5,500 $5,500
Total Measure M2 Senior Mobility: $104,000 $107,900
Supplemental Law Enforcement Services
Intergovernmental $125,000 $130,000
Total Supplemental Law Enforcement Services: $125,000 $130,000 C&D Waste Reduction Recycling
Intergovernmental $50,000 $50,000
Total C&D Waste Reduction Recycling: $50,000 $50,000
Beverage Recycling
Intergovernmental $21,000 $21,000
Total Beverage Recycling: $21,000 $21,000
Certified Access Specialist CASP
Intergovernmental $5,000 $5,000
Total Certified Access Specialist CASP: $5,000 $5,000
Community Development Block Grant
Intergovernmental $520,784 $562,115
Total Community Development Block Grant: $520,784 $562,115 State GAS Tax RMRA
Intergovernmental $2,145,000 $2,145,000
Use of Money and Property $40,000 $40,000
Total State GAS Tax RMRA: $2,185,000 $2,185,000
Permanent Local Housing Allocation Program
Intergovernmental $942,814 $0
Total Permanent Local Housing Allocation Program: $942,814 $0 Community Facilities Fees
Developer Contributions $3,900,000 $3,900,000
Total Community Facilities Fees: $3,900,000 $3,900,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 206 Page 41 Lake Forest Traffic Mitigation
Developer Contributions $112,500 $112,500
Use of Money and Property $103,200 $103,200
Total Lake Forest Traffic Mitigation: $215,700 $215,700 Foothill Circulation Phasing Plan
Developer Contributions $818,050 $818,050
Use of Money and Property $254,900 $254,900
Total Foothill Circulation Phasing Plan: $1,072,950 $1,072,950 Park Development
Use of Money and Property $23,100 $23,100
Total Park Development: $23,100 $23,100
Total: $77,078,522 $78,326,002
Name FY2024 Budgeted FY2025 Budgeted
Revenues by Source Category
Projected Revenues by Source Category
Millions
Other Revenues
Fines, Forfeiture, and Penalties
Licenses and Permits
Charges for Current Services
Use of Money and Property
Developer Contributions
Intergovernmental
Taxes
FY2024
FY2025
$0
$20
$40
$60
$80
$100
Revenue Source
Taxes
Property Tax $24,937,000 $26,392,300
Sales and Use Taxes $19,500,000 $19,890,000
Transient Occupancy Taxes $5,500,000 $5,610,000
Real Property Transfer Taxes $675,000 $675,000
Franchises $2,700,000 $2,767,500
Total Taxes: $53,312,000 $55,334,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 207 Page 42 Intergovernmental
Federal Grants $520,784 $562,115
State $5,028,000 $5,033,000
State Grants $947,814 $5,000
County Subvention $1,961,774 $2,038,037
County Shared $258,500 $262,400
Total Intergovernmental: $8,716,872 $7,900,552
Licenses and Permits
Private Property Permit Fees $1,865,000 $1,865,000
Encroachment Permit $375,000 $375,000
Other Licenses and Permits $9,500 $9,500
Public Property Permits $40,000 $40,000
Total Licenses and Permits: $2,289,500 $2,289,500
Charges for Current Services
Zoning Fees and Subdivision Fees $304,800 $304,800
Plan Checking Fees $530,000 $530,000
Engineering, Inspection & Other $645,000 $645,000
Parks and Recreation $1,291,300 $1,309,300
Admin and Other Fees $71,200 $71,200
Total Charges for Current Services: $2,842,300 $2,860,300 Developer Contributions
Developer Contributions $4,950,550 $4,950,550
Total Developer Contributions: $4,950,550 $4,950,550
Fines, Forfeiture, and Penalties
Vehicle Code Fines $200,000 $200,000
Forfeitures and Penalties $50,000 $50,000
Other Fines $200,000 $200,000
Total Fines, Forfeiture, and Penalties: $450,000 $450,000 Use of Money and Property
Investment Earnings $3,507,700 $3,507,700
Facility and Park Rentals $772,000 $795,000
Leases $145,000 $145,000
Total Use of Money and Property: $4,424,700 $4,447,700
Other Revenues
Reimbursements $7,600 $7,600
Sponsorships $20,000 $20,000
Other Miscellaneous Revenue $65,000 $65,000
Total Other Revenues: $92,600 $92,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 208 Page 43 Total Revenue Source: $77,078,522 $78,326,002
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 209 Page 44 Legislative
The Legislative program area includes six programs encompassing the functions performed by the elected and appointed officials of the City. This includes the conducting of elections of City officials, conducting meetings, and other official activities for the City Council and the City's three commissions.

Legislative Organizational Chart
City Council
Mayor
City Commissions
Community Services
Commission
Traffic and Parking
Commission
Planning Commission
Supporting Programs
City Council Support
City Clerk Department
Elections
City Clerk Department
City of Lake Forest | 2023-2025 Operating Budget 210 Page 45 Legislative by Program
Budgeted Expenditures by Program
Millions
Community Services Commission
Traffic and Parking Commission
Planning Commission
City Council
Elections
City Council Support
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures
Legislative
City Council $90,500 $90,500
Community Services Commission $11,840 $11,840
Traffic and Parking Commission $15,680 $15,680
Planning Commission $24,225 $24,225
City Council Support $246,640 $256,237
Elections $52,450 $110,650
Total Legislative: $441,335 $509,132
Total Expenditures: $441,335 $509,132
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 211 Page 46 Legislative by Category
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services $207,650 $213,650
Contractual Services $10,750 $56,100
Membership and Development $136,940 $140,737
Supplies, Materials and Other $85,995 $98,645
Total Expense Objects: $441,335 $509,132
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 212 Page 47 City Council
The City Council program sets policies that are then implemented by the City Manager and staff.

City Council Program Accomplishments and Goals
2021-2023 Acomplishments
Provided policy guidance to staff on initiatives identified in the City’s 2021-28 Strategic Business Plan
Provided policy guidance to staff on economic recovery
programs that assist local businesses in response to COVID-19 Provided policy guidance to staff on the financial feasibility of adding two patrol deputies to Police Services
Provided policy guidance to staff on the redistricting process based upon the latest U.S. Census
Provided policy guidance to staff on City communications local cable channel and radio station
Provided policy guidance to staff on the City’s 2021-28 Housing Element
Provided policy guidance to staff on the Southwest Lake Forest Neighborhood Improvement Task Force
Provided policy guidance to staff on the City’s adopted Capital Improvement Plan.
2023-2025 Goals
Continue to exercise sound judgement in the decision-making process and provide policy guidance to staff.

City Council Program by Funding Source
All Funds
General Fund $90,500 $90,500
Personnel Services $46,650 $46,650
Membership and Development $38,500 $38,500
Supplies, Materials and Other $5,350 $5,350
Total All Funds: $90,500 $90,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 213 Page 48 City Council Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024FY2025
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expense Objects
Personnel Services
Non Wage Compensation $42,500 $42,500
Employee Benefits $650 $650
Retirement Benefits $3,500 $3,500
Total Personnel Services: $46,650 $46,650
Membership and Development
Membership and Development $38,500 $38,500
Total Membership and Development: $38,500 $38,500
Supplies, Materials and Other
Supplies < 1 Year $1,350 $1,350
Other Expenses $4,000 $4,000
Total Supplies, Materials and Other: $5,350 $5,350
Total Expense Objects: $90,500 $90,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 214 Page 49 Community Services Commission
This program is comprised of the Community Services Commission which makes recommendations to the City Council on a variety of issues specific to their focus. Commission members are appointed by the City Council and serve four-year terms. Each commission meets regularly and all commission meetings are open to the public.

Program Accomplishments and Goals
Community Services Commission Program by Funding Source All Funds
General Fund $11,840 $11,840
Personnel Services $3,940 $3,940
Membership and Development $5,300 $5,300
Supplies, Materials and Other $2,600 $2,600
Total All Funds: $11,840 $11,840
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 215 Page 50 Community Services Commission Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services Membership and Development
FY2024FY2025
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
Expense Objects
Personnel Services
Non Wage Compensation $3,540 $3,540
Employee Benefits $100 $100
Retirement Benefits $300 $300
Total Personnel Services: $3,940 $3,940
Membership and Development
Membership and Development $5,300 $5,300
Total Membership and Development: $5,300 $5,300
Supplies, Materials and Other
Supplies < 1 Year $600 $600
Other Expenses $2,000 $2,000
Total Supplies, Materials and Other: $2,600 $2,600
Total Expense Objects: $11,840 $11,840
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 216 Page 51 Traffic and Parking Commission
This program is comprised of the Traffic and Parking Commission which makes recommendations to the City Council on a variety of issues specific to their focus. Commission members are appointed by the City Council and serve four-year terms. Each commission meets regularly, and all commission meetings are open to the public.

Program Accomplishments and Goals
2021-2023 Accomplishments
Reviewed and recommended three regional traffic signal
synchronization projects (Alton Parkway, Portola Parkway and Bake/Rockfield), twelve traffic improvement projects, annual citywide collision analysis, and other neighborhood studies to address community concerns.
2023-2025 Goals
Improve overall traffic operations and safety throughout the City by actively practicing the Five E’s of traffic safety: Education, Engineering, Enforcement, Encouragement, and Evaluation for overall traffic mobility of the City.

Traffic and Parking Commission Program by Funding Source All Funds
General Fund $15,680 $15,680
Personnel Services $7,680 $7,680
Membership and Development $5,000 $5,000
Supplies, Materials and Other $3,000 $3,000
Total All Funds: $15,680 $15,680
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 217 Page 52 Traffic and Parking Commission Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024
FY2025
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
$0.015
$0.0175
Expense Objects
Personnel Services
Non Wage Compensation $7,080 $7,080
Employee Benefits $100 $100
Retirement Benefits $500 $500
Total Personnel Services: $7,680 $7,680
Membership and Development
Membership and Development $5,000 $5,000
Total Membership and Development: $5,000 $5,000
Supplies, Materials and Other
Supplies < 1 Year $1,000 $1,000
Other Expenses $2,000 $2,000
Total Supplies, Materials and Other: $3,000 $3,000
Total Expense Objects: $15,680 $15,680
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 218 Page 53 Planning Commission
This program is comprised of the Planning Commission which makes recommendations to the City Council on a variety of issues specific to their focus. Commission members are appointed by the City Council and serve four-year terms. Each commission meets regularly and all commission meetings are open to the public.

Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Planning Commission Program by Funding Source
All Funds
General Fund $24,225 $24,225
Personnel Services $7,680 $7,680
Membership and Development $5,000 $5,000
Supplies, Materials and Other $11,545 $11,545
Total All Funds: $24,225 $24,225
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 219 Page 54 Planning Commission Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Personnel Services
Supplies, Materials and Other
FY2024FY2025
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
Expense Objects
Personnel Services
Non Wage Compensation $7,080 $7,080
Employee Benefits $100 $100
Retirement Benefits $500 $500
Total Personnel Services: $7,680 $7,680
Membership and Development
Membership and Development $5,000 $5,000
Total Membership and Development: $5,000 $5,000
Supplies, Materials and Other
Supplies < 1 Year $1,545 $1,545
Other Expenses $10,000 $10,000
Total Supplies, Materials and Other: $11,545 $11,545
Total Expense Objects: $24,225 $24,225
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 220 Page 55 City Council Support
Lisa Berglund
City Clerk
The City Clerk’s office provides support to the City Council. This support includes providing legal notification of meetings and hearings; managing the agenda process and attending all meetings of the City Council and Housing Authority. Additional support tasks include providing notice of agenda items; recording, communicating and maintaining the official record of Council legislative actions; and preparing and coordinating certain City Council ceremonial items.

City Council Support Program Accomplishments and Goals
2021-2023 Accomplishments
Published 45 public notices on matters appearing before the City Council and Planning Commission.

Noticed 26 City Council meetings,
5 Housing Authority Meetings and 4 Audit Committee meetings.

Recorded 14 documents with the County of Orange.
2023-2025 Goals
Meet all legal requirements outlined in the CA Government Code associated with the public meeting process.

City Council Support Program by Funding Source
All Funds
General Fund $246,640 $256,237
Personnel Services $99,600 $103,600
Contractual Services $750 $750
Membership and Development $83,140 $86,937
Supplies, Materials and Other $63,150 $64,950
Total All Funds: $246,640 $256,237
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 221 Page 56 City Council Support Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Personnel Services
Salaries and Wages $73,900 $77,600
Employee Benefits $17,100 $17,100
Retirement Benefits $8,600 $8,900
Total Personnel Services: $99,600 $103,600
Contractual Services
Professional Services $750 $750
Total Contractual Services: $750 $750
Membership and Development
Membership and Development $83,140 $86,937
Total Membership and Development: $83,140 $86,937
Supplies, Materials and Other
Supplies < 1 Year $8,450 $8,450
Other Expenses $54,700 $56,500
Total Supplies, Materials and Other: $63,150 $64,950
Total Expense Objects: $246,640 $256,237
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 222 Page 57 Elections
Lisa Berglund
City Clerk
The Elections program administers campaign provisions of the Political Reform Act, as well as manages Federal, State, and local procedures through which local government representatives are selected. This program also assists candidates in meeting their legal responsibilities before, during, and after an election. The City Clerk also acts as the Filing Officer for the Fair Political Practices Commission (FPPC) which regulates the filing of Campaign Disclosure Statements and committee and officeholder Economic Interest Statements.

Elections Program Accomplishments and Goals
2021-2023 Accomplishments
Conducted all tasks associated with the nomination period leading up to the November 8, 2022, General Municipal Election for districts 2, 3 and 4.

Met all legal requirements outlined in the CA Government Code related to the Political Reform Act and elections.
2023-2025 Goals
Conduct all tasks associated with the nomination period leading up to the November 5, 2024, General Municipal Election for districts 1 and 5.

Meet all legal requirements outlined in the CA Government Code related to the Political Reform Act and elections.

Elections Program by Funding Source
All Funds
General Fund $52,450 $110,650
Personnel Services $42,100 $44,100
Contractual Services $10,000 $55,350
Supplies, Materials and Other $350 $11,200
Total All Funds: $52,450 $110,650
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 223 Page 58 Elections Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expense Objects
Personnel Services
Salaries and Wages $31,900 $33,600
Employee Benefits $6,700 $6,700
Retirement Benefits $3,500 $3,800
Total Personnel Services: $42,100 $44,100
Contractual Services
Governmental Agencies $0 $40,350
Software and Digital Products $10,000 $10,000
Non Professional Services $0 $5,000
Total Contractual Services: $10,000 $55,350
Supplies, Materials and Other
Supplies < 1 Year $0 $850
Material > 1 Year <$5,000 $350 $350
Other Expenses $0 $10,000
Total Supplies, Materials and Other: $350 $11,200
Total Expense Objects: $52,450 $110,650
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 224 Page 59 Management and Support
The Management and Support program area includes 16 programs encompassing the regular management functions of a City.

They include executive management functions, clerk and record management functions, financial and legal services, human resources, and city-wide technological and support functions.

Management and Support Organizational Chart
Debra Rose
City Manager
Keith Neves
Assistant City Manager
Doug McBratney
Information
Technology
Manager
IT Operations, IT
Applications, GIS,
Audio-Visual
Shelly Cisneros Human Resources Manager Human Resources Adrian Grijalva
Senior Management
Analyst
Risk Management
Matthew
Richardson
City Attonrey
Legal Services
Lisa Berglund
City Clerk
City Clerk, Records
Management
Kevin Shirah Director of Finance /
City Treasurer
Financial Services
Programs &
Interdepartmental
City of Lake Forest | 2023-2025 Operating Budget 225 Page 60 Management and Support by Program
Budgeted Expenditures by Program
Legal Services (12.8%)
City Manager (12.8%)
Risk Management (11.3%)
IT Operations (10.5%)
Accounting and Payroll (10.4%)
Human Resources (7.2%)
Treasury (6%)
Financial Planning and Budget (5.3%)
IT Applications (4.8%)
City Clerk (4%)
Audio Visual (3.8%)
Fleet Services (3.5%)
Records Management (2.4%)
GIS (2.1%)
Purchasing (1.9%)
Interdepartmental (1.4%)
Expenditures
Management and Support
City Manager $1,178,705 $1,239,005
City Clerk $379,135 $386,935
Records Management $211,530 $230,130
Legal Services $1,246,000 $1,246,000
Human Resources $654,275 $694,575
IT Operations $984,275 $1,022,575
IT Applications $562,800 $465,100
GIS $195,125 $203,425
Audio Visual $558,800 $371,700
Financial Planning and Budget $531,600 $510,600
Accounting and Payroll $987,430 $1,010,030
Treasury $570,525 $582,325
Purchasing $173,600 $181,000
Risk Management $1,055,400 $1,093,300
Fleet Services $381,500 $340,700
Interdepartmental $133,430 $133,430
Total Management and Support: $9,804,130 $9,710,830
Total Expenditures: $9,804,130 $9,710,830
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 226 Page 61 Budgeted Program Expenditures by Category
Millions
Debt Service Membership and Development
Capital Outlays
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$2
$4
$6
$8
$10
$12
Expense Objects
Personnel Services $3,944,600 $4,126,700
Contractual Services $4,779,680 $4,712,280
Membership and Development $149,420 $152,420
Supplies, Materials and Other $360,000 $389,500
Capital Outlays $550,000 $309,500
Debt Service $20,430 $20,430
Total Expense Objects: $9,804,130 $9,710,830
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 227 Page 62 City Manager
Debra Rose
City Manager
The City Manager is responsible for making policy recommendations to the City Council and implementing them as adopted. The City Manager serves as the Chief Executive Officer of the City and is responsible for daily operations and services to the community provided by various City departments. Additional duties include, but are not limited to:

1. Representing the City in legislative and regulatory matters;

2. Overseeing City operations and providing direction to the Executive Management Team, Opportunities Study Area Team, Development Coordination Committee, Parking Management Advisory Committee, and Neighborhood Enhancement Team;

3. Managing environmental issues;

4. Overseeing Annual Budget and Investment Policy; and

5. Working with other agencies to address regional issues.

City Manager Organizational Chart
Debra Rose
City Manager
Keith Neves
Assistant City Manager
Sean McGovern
Assistant to the City
Manager
Phyllis Williams
Executive Assistant
City Manager Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
City of Lake Forest | 2023-2025 Operating Budget 228 Page 63 City Manager Program by Funding Source
All Funds
General Fund $1,178,705 $1,239,005
Personnel Services $1,014,400 $1,074,400
Contractual Services $140,400 $140,400
Membership and Development $18,480 $18,780
Supplies, Materials and Other $5,425 $5,425
Total All Funds: $1,178,705 $1,239,005
Name FY2024 Budgeted FY2025 Budgeted
City Manager Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Personnel Services
Salaries and Wages $802,500 $855,600
Employee Benefits $120,300 $121,100
Retirement Benefits $91,600 $97,700
Total Personnel Services: $1,014,400 $1,074,400
Contractual Services
Professional Services $140,000 $140,000
Utilities and Utility Services $400 $400
Total Contractual Services: $140,400 $140,400
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 229 Page 64 Membership and Development
Membership and Development $18,480 $18,780
Total Membership and Development: $18,480 $18,780
Supplies, Materials and Other
Supplies < 1 Year $1,325 $1,325
Other Expenses $4,100 $4,100
Total Supplies, Materials and Other: $5,425 $5,425
Total Expense Objects: $1,178,705 $1,239,005
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 230 Page 65 City Clerk
Lisa Berglund
City Clerk
The City Clerk's Office operates and supports the following Legislative and Management and Support Programs:

Legislative
City Council
City Council Support
Elections
Management and Support
City Clerk
Records Management
City Clerk Organizational Chart
Lisa Berglund
City Clerk
Thy Merritt
Assistant City Clerk
Administrative Specialist
(Vacant)
Supports Programs
City Council Support,
Elections,
Records Management
City Clerk Expenditures by Program
Expenditures
Legislative
City Council $90,500 $90,500
City Council Support $246,640 $256,237
Elections $52,450 $110,650
Total Legislative: $389,590 $457,387
Management and Support
City Clerk $379,135 $386,935
Records Management $211,530 $230,130
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 231 Page 66 Total Management and Support: $590,665 $617,065
Total Expenditures: $980,255 $1,074,452
Name FY2024 Budgeted FY2025 Budgeted
City Clerk Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Contractual Services Membership and Development
Personnel Services
FY2024
FY2025
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel Services
Salaries and Wages $515,900 $536,400
Non Wage Compensation $42,500 $42,500
Employee Benefits $104,550 $105,850
Retirement Benefits $56,600 $58,800
Total Personnel Services: $719,550 $743,550
Contractual Services
Governmental Agencies $0 $40,350
Professional Services $3,250 $3,250
Software and Digital Products $20,730 $20,730
Non Professional Services $15,000 $30,000
Total Contractual Services: $38,980 $94,330
Membership and Development
Membership and Development $141,725 $143,922
Total Membership and Development: $141,725 $143,922
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 232 Page 67 Supplies, Materials and Other
Supplies < 1 Year $14,750 $15,600
Material > 1 Year <$5,000 $2,700 $2,700
Other Expenses $62,550 $74,350
Total Supplies, Materials and Other: $80,000 $92,650
Total Expense Objects: $980,255 $1,074,452
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 233 Page 68 City Clerk
Lisa Berglund
City Clerk
The City Clerk program posts, mails, and publishes public notices and ordinances; advertises for and conducts bid openings; processes documents necessary for contract approval; maintains the Contract Status Database; maintains the City of Lake Forest Municipal Code; records documents; performs duties related to City commissions; acts as filing officer for the City's Conflict of Interest Code; and acts as the City's Notary Public.

City Clerk Program Accomplishments and Goals
2021-2023 Accomplishments
Provided Clerk services to the City Council, City Commissions and Audit Committee.

Updated the Citywide Retention Schedule
Procured a vendor and initiated the installation of new software, Laserfiche as the City’ new electronic repository for all city records.

Coordinated and provided training for all employees on how to use Laserfiche.

Updated the City’s Conflict of Interest Code
Began providing notary services to the public.

Filled the vacancies of the Assistant City Clerk and onboarded new front desk staff.

Published 11 notices requesting bids or proposals for various City services.
2023-2025 Goals
Complete the migration of all city records into Laserfiche.

Procure a new scanning provider for the city.

Plan and conduct a Youth in Government Day.

Develop a Welcome to Lake Forest informational e-packet that can be shared with new residents in the city.

Modernize communication techniques by developing, utilizing and providing QR codes for the public’s convenience.

Develop a policy on the use of translation services in the city.

Reopen Passport Services to the public.

Continue optimization of City Clerk Office processes to ensure high quality services for the public, City Council and staff.

City Clerk Program by Funding Source
All Funds
General Fund $379,135 $386,935
Personnel Services $348,000 $357,400
Contractual Services $2,500 $2,500
Membership and Development $18,835 $17,235
Supplies, Materials and Other $9,800 $9,800
Total All Funds: $379,135 $386,935
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 234 Page 69 City Clerk Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Personnel Services
Salaries and Wages $272,200 $280,600
Employee Benefits $50,700 $50,900
Retirement Benefits $25,100 $25,900
Total Personnel Services: $348,000 $357,400
Contractual Services
Professional Services $2,500 $2,500
Total Contractual Services: $2,500 $2,500
Membership and Development
Membership and Development $18,835 $17,235
Total Membership and Development: $18,835 $17,235
Supplies, Materials and Other
Supplies < 1 Year $4,300 $4,300
Material > 1 Year <$5,000 $2,350 $2,350
Other Expenses $3,150 $3,150
Total Supplies, Materials and Other: $9,800 $9,800
Total Expense Objects: $379,135 $386,935
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 235 Page 70 Records Management
Lisa Berglund
City Clerk
Records Management is the preservation and protection of the City’s vital records. This is done by coordinating a citywide records management program that is based on routine scanning and uploading of records into the City’s official records repository.

Records Management further includes maintaining a catalog of vital records and the annual review of permanent records and annual purging of inactive records in accordance with the City’s records retention schedule and provides City staff with guidelines and training for records retention and disposition; and manages the City’s records repository.

This program also prepares and reviews responses to inquiries made in accordance with the California Public Records Act; accepts, reviews, and responds to legal requests for records; ensures that all public records are open to inspection during office hours and that every person’s right to inspect any public record of the City is upheld.

Records Management Program Accomplishments and Goals
2021-2023 Accomplishments
Received, researched, responded to and closed 605 public record requests.

Attested to and finalized 180 contracts between the City and various consultants.
2023-2025 Goals
Improve access to City records by bridging software programs so that records can be easily imported and housed in one location.

Implement e-signature access for building inspectors as part of the document import process.

For those records requests resulting in voluminous responsive documents, procure, install and implement software that would assist with the sorting of such documents.

Receive and respond to all incoming requests for public records.

Continue to manage the contract with the City’s scanning provider to have all official City records scanned and entered into the City’s permanent repository (Laserfiche)
Continue to meet all legal requirements outlined in the CA Government Code associated with the California Public Records Act.

Records Management Program by Funding Source
All Funds
General Fund $211,530 $230,130
Personnel Services $183,200 $191,800
Contractual Services $25,730 $35,730
Membership and Development $1,250 $1,250
Supplies, Materials and Other $1,350 $1,350
Total All Funds: $211,530 $230,130
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 236 Page 71 Records Management Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Personnel Services
Salaries and Wages $137,900 $144,600
Employee Benefits $29,400 $30,500
Retirement Benefits $15,900 $16,700
Total Personnel Services: $183,200 $191,800
Contractual Services
Software and Digital Products $10,730 $10,730
Non Professional Services $15,000 $25,000
Total Contractual Services: $25,730 $35,730
Membership and Development
Membership and Development $1,250 $1,250
Total Membership and Development: $1,250 $1,250
Supplies, Materials and Other
Supplies < 1 Year $650 $650
Other Expenses $700 $700
Total Supplies, Materials and Other: $1,350 $1,350
Total Expense Objects: $211,530 $230,130
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 237 Page 72 Legal Services
Matthew Richardson
City Attorney
The City Attorney’s Office provides legal advice to the City Council, City Manager, City departments, commissions, committees, and boards as needed. The City Attorney's Office is responsible for the preparation of all proposed City ordinances, resolutions, agreements, contracts, deeds, and other legal documents. The City Attorney also represents the City in litigation and prosecutes violations of City laws. Legal Services are provided under contract by the law firm, Best Best & Krieger, LLP.

Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Legal Services Program by Funding Source
All Funds
General Fund $1,246,000 $1,246,000
Contractual Services $1,246,000 $1,246,000
Total All Funds: $1,246,000 $1,246,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 238 Page 73 Legal Services Program Summary
Expense Objects
Contractual Services
Professional Services $1,246,000 $1,246,000
Total Contractual Services: $1,246,000 $1,246,000
Total Expense Objects: $1,246,000 $1,246,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 239 Page 74 Human Resources
Shelly Cisneros
Human Resources Manager
The Human Resources program serves as the centralized human resource function for the City. The functions provided by this program include managing recruitments for vacant positions, conducting classification and compensation studies, administering the employee benefit program, providing appropriate and required training, and overseeing employee relations.

Program Accomplishments and Goals
2021-2023 Accomplishments
Developed and implemented a “Join Team Lake Forest”
marketing campaign to promote Lake Forest as an employer of choice, featuring modern facilities, an innovative public sector compensation system, and succession planning.

Developed and implemented THRIVE, Lake Forest’s Succession and Retention Program, developed in response to the employee satisfaction survey conducted in 2021.

The program includes:
“Stay interviews”
“Ladder” promotion opportunities
Engagement and health-focused events, such as
the step challenge
Mentorship program
CSUF Continued Education Program
Facilitate succession planning through coaching,
mentoring, workshops, and events.

Implemented new wellness program offerings that
enhance overall employee well-being and provide a
supportive work environment through the systemic
implementation of “Culture of Health”
organizational practices.

Implemented a biennial Classification and Compensation Study in Fiscal Year 2022-23 to assess the staffing needs of the organization and meet those staffing needs with compensation competitive with City’s labor market.

Updated Personnel Rules and Regulations to reflect current laws and best practices.

Developed and implemented policies that preserve the City’s ability to manage consultant services effectively.
2023-2025 Goals
Use digital technologies to alter current processes and improve efficiency and productivity, including a digital performance evaluation process, implementation of virtual interview software, and use of new job recruiter platforms.

Expand THRIVE, Lake Forest’s Retention and Succession
Program, by expanding current programming and encouraging the use of existing resources through employee incentives and marketing.

Expand employee policies to formalize procedures, such as the uniform and travel policies, as the City continues to grow and evolve.

Implement an employee growth program that includes formal stretch assignments, development tracking, and crossdepartmental learning opportunities.

City of Lake Forest | 2023-2025 Operating Budget 240 Page 75 Human Resources Program by Funding Source
All Funds
General Fund $654,275 $694,575
Personnel Services $494,800 $510,600
Contractual Services $87,650 $107,650
Membership and Development $45,100 $49,600
Supplies, Materials and Other $26,725 $26,725
Total All Funds: $654,275 $694,575
Name FY2024 Budgeted FY2025 Budgeted
Human Resources Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $287,000 $301,100
Employee Benefits $176,700 $176,900
Retirement Benefits $31,100 $32,600
Total Personnel Services: $494,800 $510,600
Contractual Services
Governmental Agencies $3,000 $3,000
Professional Services $54,000 $74,000
Software and Digital Products $20,650 $20,650
Non Professional Services $10,000 $10,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 241 Page 76 Total Contractual Services: $87,650 $107,650
Membership and Development
Membership and Development $45,100 $49,600
Total Membership and Development: $45,100 $49,600
Supplies, Materials and Other
Supplies < 1 Year $8,125 $8,125
Material > 1 Year <$5,000 $6,500 $6,500
Other Expenses $12,100 $12,100
Total Supplies, Materials and Other: $26,725 $26,725
Total Expense Objects: $654,275 $694,575
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 242 Page 77 Information Technology
Keith Neves
Assistant City Manager
Information Technology (IT) is comprised of the following Programs:

IT Operations
IT Applications
GIS
Audio-Visual
Information Technology Organizational Chart
Keith Neves
Assistant City Manager
Doug McBratney
Information
Technology
Manager
Joanne Jin
IT Analyst
IT Operations and
Applications
Simon Shin
GIS Analyst
GIS
Wail Jamal
Audio-Visual Technician
Audio-Visual
Information Technology Expenditures by Program
Expenditures
Management and Support
IT Operations $984,275 $1,022,575
IT Applications $562,800 $465,100
GIS $195,125 $203,425
Audio Visual $558,800 $371,700
Total Management and Support: $2,301,000 $2,062,800
Total Expenditures: $2,301,000 $2,062,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 243 Page 78 Information Technology Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Membership and Development
Debt Service
Supplies, Materials and Other
Capital Outlays
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Personnel Services
Salaries and Wages $485,400 $507,600
Employee Benefits $86,200 $86,400
Retirement Benefits $41,800 $43,700
Total Personnel Services: $613,400 $637,700
Contractual Services
Professional Services $490,000 $430,000
Software and Digital Products $450,500 $413,900
Non Professional Services $179,500 $179,500
Utilities and Utility Services $171,500 $178,400
Total Contractual Services: $1,291,500 $1,201,800
Membership and Development
Membership and Development $16,700 $16,900
Total Membership and Development: $16,700 $16,900
Supplies, Materials and Other
Supplies < 1 Year $1,400 $1,400
Material > 1 Year <$5,000 $10,500 $38,000
Other Expenses $20,500 $20,500
Total Supplies, Materials and Other: $32,400 $59,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 244 Page 79 Capital Outlays
Capital Outlay $330,000 $129,500
Total Capital Outlays: $330,000 $129,500
Debt Service
Lease Payments $17,000 $17,000
Total Debt Service: $17,000 $17,000
Total Expense Objects: $2,301,000 $2,062,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 245 Page 80 Information Technology Operations
Doug McBratney
Information Technology Manager
The Information Technology (IT) Operations Program is responsible for providing technology solutions to meet the operations and business needs of the City. The program scope includes managing services for hundreds of users at all City sites through a combination of full-time City staff and oversight of a managed services contract for third-party IT support services. Other notable responsibilities include cyber security management, disaster preparedness, infrastructure management, network implementation and support, private and public cloud management, telecommunications and VoIP, and flexible workplace support.

IT Operations Program Accomplishments and Goals
2021-2023 Accomplishments
Completed 99% of Help Desk tickets within 3 days, far
exceeding the goal of 90%.

Conducted phishing simulations and cyber security training to keep the City free of malicious intrusions.

Completed a 3rd-party cyber-security risk assessment,
providing current findings and developing our remediation plans for FY24.

Renewed the Vonage service contract with a 6% cost reduction relative to the 2019 agreement.

Added a copier for the Community Center to the Copier Lease contract to improve customer service at that facility.

Provide IT consult and review for the Traffic Management Center project completed this year.

Completed the user account creation and IT onboarding for approximately 50 new employees and contractors.

Completed the PC Refresh, replacing 20 Laptops and Surface Pros this year.

Completed multiple CCTV system upgrades, repairs, and Police Services research requests.

Ran database searches for archived email in response to 15 PRR email requests.
2023-2025 Goals
Deploy Point of Sale system for the Council/PAC ticket sales office adding the capability to receive fees at PAC events.

Deploy mobile payment and sign-up for Community Services and other Public Events events.

Upgrade the IT Strategic Plan for 2023-25 to align IT operations with the City Strategic Business Plan, and position the City to take advantage of new trends in IT.

Develop a comprehensive refresh plan for IT equipment,
including Council and Commissioner iPads, for improved
performance and reliability of all devices.

Work with Human Resources to develop a comprehensive
technology training program to keep employee technology skills current.

City of Lake Forest | 2023-2025 Operating Budget 246 Page 81 IT Operations Program by Funding Source
All Funds
General Fund $984,275 $1,022,575
Personnel Services $238,500 $248,900
Contractual Services $629,000 $635,900
Membership and Development $5,000 $5,000
Supplies, Materials and Other $8,775 $36,275
Capital Outlays $86,000 $79,500
Debt Service $17,000 $17,000
Total All Funds: $984,275 $1,022,575
Name FY2024 Budgeted FY2025 Budgeted
IT Operations Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Debt Service
Supplies, Materials and Other
Capital Outlays
Personnel Services
Contractual Services
FY2024FY2025
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel Services
Salaries and Wages $186,300 $195,700
Employee Benefits $32,000 $32,000
Retirement Benefits $20,200 $21,200
Total Personnel Services: $238,500 $248,900
Contractual Services
Professional Services $400,000 $400,000
Non Professional Services $57,500 $57,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 247 Page 82 Utilities and Utility Services $171,500 $178,400
Total Contractual Services: $629,000 $635,900
Membership and Development
Membership and Development $5,000 $5,000
Total Membership and Development: $5,000 $5,000
Supplies, Materials and Other
Supplies < 1 Year $1,075 $1,075
Material > 1 Year <$5,000 $7,500 $35,000
Other Expenses $200 $200
Total Supplies, Materials and Other: $8,775 $36,275
Capital Outlays
Capital Outlay $86,000 $79,500
Total Capital Outlays: $86,000 $79,500
Debt Service
Lease Payments $17,000 $17,000
Total Debt Service: $17,000 $17,000
Total Expense Objects: $984,275 $1,022,575
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 248 Page 83 Information Technology Applications
Doug McBratney
Information Technology Manager
The IT Applications Program is responsible for providing software application management, private and public cloud management, technology solutions for day-to-day operations, and user support and training.

IT Applications Program Accomplishments and Goals
2021-2023 Accomplishments
Enabled Online Solar Permits on eLakeForest for a real-time customer experience, and meeting new State requirements.

Updated all Energov Fees to support the launch of Tyler ERP Pro and the new Program-Based Budgeting initiative.

Launched Microsoft Teams for greater staff collaboration, and provided comprehensive training and supplemental resources to all city staff.

Provided essential IT support to facilitate major product rollouts of Tyler ERP Pro and Laserfiche.

Issued an RFP for new Office 365 licenses and procured a 3- year Agreement, piggybacking onto the Riverside County
contract, reducing Office 365 license costs by 13%.
2023-2025 Goals
Complete the Energov 2022 LTR Upgrade bringing the City current on the latest version of the Energov plan and permit business system.

Automate/Digitize the PAF workflow process as a pilot project and proof of concept.

Develop an integration plan for modernizing and automating business workflow/approval processes that require crossapplication communication.

Improve department collaboration by adding new and
significant content to the City Intranet SharePoint site to improve collaboration.

IT Applications Program by Funding Source
All Funds
General Fund $562,800 $465,100
Personnel Services $91,400 $95,300
Contractual Services $443,700 $342,100
Membership and Development $7,800 $7,800
Supplies, Materials and Other $19,900 $19,900
Total All Funds: $562,800 $465,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 249 Page 84 IT Applications Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $71,600 $75,200
Employee Benefits $14,300 $14,400
Retirement Benefits $5,500 $5,700
Total Personnel Services: $91,400 $95,300
Contractual Services
Professional Services $70,000 $10,000
Software and Digital Products $373,700 $332,100
Total Contractual Services: $443,700 $342,100
Membership and Development
Membership and Development $7,800 $7,800
Total Membership and Development: $7,800 $7,800
Supplies, Materials and Other
Supplies < 1 Year $300 $300
Other Expenses $19,600 $19,600
Total Supplies, Materials and Other: $19,900 $19,900
Total Expense Objects: $562,800 $465,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 250 Page 85 Information Technology GIS
Doug McBratney
Information Technology Manager
The IT GIS Program is responsible for geographic information systems (GIS) management and user support and training.

Geographic information Systems (GIS) are computer-based tools used to store, visualize, analyze, and interpret geographic data.

These systems power the City's interactive maps, powerful databases for asset management, and other key systems that inform essential City functions.

IT GIS Program Accomplishments and Goals
2021-2023 Accomplishments
Completed the New Resident Property Data online viewer (i.e. "What's at My Address?") as a way to help new Lake Forest residents acclimate and feel welcome.

Updated monthly property ownership and parcel boundaries for online GIS maps and interoperability with the EnerGov permit software.

Providing City GIS data for the Finance Asset Management project, OCFA address updates, and proposed citywide Si-Fi fiber optic data network.
2023-2025 Goals
Incorporate the new City Asset database collected by the City's contracted vendor into the City's GIS server for improved asset management and longterm tracking.

Design and implement new GIS mobile app for the City vendor contracted for street sign replacement program.

IT GIS Program by Funding Source
All Funds
General Fund
General $195,125 $203,425
Total General Fund: $195,125 $203,425
Total All Funds: $195,125 $203,425
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 251 Page 86 IT GIS Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Personnel Services
Salaries and Wages $96,100 $99,000
Employee Benefits $11,200 $11,200
Retirement Benefits $5,700 $5,900
Total Personnel Services: $113,000 $116,100
Contractual Services
Professional Services $20,000 $20,000
Software and Digital Products $57,800 $62,800
Total Contractual Services: $77,800 $82,800
Membership and Development
Membership and Development $3,800 $4,000
Total Membership and Development: $3,800 $4,000
Supplies, Materials and Other
Supplies < 1 Year $25 $25
Other Expenses $500 $500
Total Supplies, Materials and Other: $525 $525
Total Expense Objects: $195,125 $203,425
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 252 Page 87 Audio-Visual
Doug McBratney
Information Technology Manager
The Audio-Visual Program is responsible for audio-visual (AV) or low-voltage systems management throughout the City.

Operations include building security and video surveillance, audio/visual and room control systems, and user support and training.

Audio-Visual Program Accomplishments and Goals
2021-2023 Accomplishments
Implemented an Audio-Visual systems network to enable
remote access to all AV devices for easier management,
configuration and inventory.

Completed an audio-visual upgrade to the Council/PAC for improved microphone, sound control and a new confidence monitor.

Developed a new AV issues tracking system using Teams for improved response times and better vendor management.

Installed new antennas in the Community Center. multipurpose room for better microphone coverage and adding value for event rentals.

Installed a new multi-color LED timer system and public speaker microphone for Council meetings that will improve public comments.
2023-2025 Goals
Improve ShareLink functionality in Director level offices with private network connections to facilitate adhoc meetings and information sharing.

Upgrade video conference system to be fully Teams compatible to improve collaboration among City Staff.

Upgrade and add video screens in conference rooms for
improved usability and accessibility.

Audio-Visual Program by Funding Source
All Funds
General Fund $558,800 $371,700
Personnel Services $170,500 $177,400
Contractual Services $141,000 $141,000
Membership and Development $100 $100
Supplies, Materials and Other $3,200 $3,200
Capital Outlays $244,000 $50,000
Total All Funds: $558,800 $371,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 253 Page 88 Audio-Visual Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Capital Outlays
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $131,400 $137,700
Employee Benefits $28,700 $28,800
Retirement Benefits $10,400 $10,900
Total Personnel Services: $170,500 $177,400
Contractual Services
Software and Digital Products $19,000 $19,000
Non Professional Services $122,000 $122,000
Total Contractual Services: $141,000 $141,000
Membership and Development
Membership and Development $100 $100
Total Membership and Development: $100 $100
Supplies, Materials and Other
Material > 1 Year <$5,000 $3,000 $3,000
Other Expenses $200 $200
Total Supplies, Materials and Other: $3,200 $3,200
Capital Outlays
Capital Outlay $244,000 $50,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 254 Page 89 Total Capital Outlays: $244,000 $50,000
Total Expense Objects: $558,800 $371,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 255 Page 90 Finance
Kevin Shirah
Director of Finance / City Treasurer
Finance and the Assistant City Manager operate and support the following Programs:

Financial Planning and Budget
Accounting and Payroll
Treasury
Purchasing
Risk Management
Fleet Services
Interdepartmental
Debt Service
Finance Organizational Chart
Kevin Shirah
Director of Finance /
City Treasurer
Financial Planning
& Budget, Treasury
Amy Lewis
Assistant Director of
Finance
Financial Planning &
Budget, Accounting &
Payroll
Caleb Brown
Accounting Supervisor
Accounting and Payroll
Craig Schoeffler
Accountant
Kelly Wallick
Accounting Technician
Jeanie Hazencomb
Senior Office Specialist
Carolina Rodriguez
Accountant
Ivonne Rosales
Accounting Technician
John Meza Management Assistant
Financial Planning and
Budget
Nidia Ruelas Management Analyst
Purchasing
Support Programs
Risk Management, Fleet
Services,
Interdepartmental, Debt
Services
City of Lake Forest | 2023-2025 Operating Budget 256 Page 91 Finance Expenditures by Program
Expenditures
Management and Support
Financial Planning and Budget $531,600 $510,600
Accounting and Payroll $987,430 $1,010,030
Treasury $570,525 $582,325
Purchasing $173,600 $181,000
Risk Management $1,055,400 $1,093,300
Fleet Services $381,500 $340,700
Interdepartmental $133,430 $133,430
Total Management and Support: $3,833,485 $3,851,385
Total Expenditures: $3,833,485 $3,851,385
Name FY2024 Budgeted FY2025 Budgeted
Finance Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Debt Service Membership and Development
Capital Outlays
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$1
$2
$3
$4
$5
Expense Objects
Personnel Services
Salaries and Wages $996,400 $1,050,000
Employee Benefits $191,400 $197,100
Retirement Benefits $103,000 $107,700
Total Personnel Services: $1,290,800 $1,354,800
Contractual Services
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 257 Page 92 Governmental Agencies $89,200 $89,200
Professional Services $651,500 $611,500
Software and Digital Products $129,500 $130,700
Non Professional Services $118,800 $118,000
Insurance $996,900 $1,028,800
Total Contractual Services: $1,985,900 $1,978,200
Membership and Development
Membership and Development $49,055 $48,655
Total Membership and Development: $49,055 $48,655
Supplies, Materials and Other
Supplies < 1 Year $98,900 $98,900
Material > 1 Year <$5,000 $5,000 $7,000
Other Expenses $180,400 $180,400
Total Supplies, Materials and Other: $284,300 $286,300
Capital Outlays
Capital Outlay $220,000 $180,000
Total Capital Outlays: $220,000 $180,000
Debt Service
Lease Payments $3,430 $3,430
Total Debt Service: $3,430 $3,430
Total Expense Objects: $3,833,485 $3,851,385
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 258 Page 93 Financial Planning and Budget
Kevin Shirah
Director of Finance / City Treasurer
The Financial Planning and Budget program manages the biennial budget preparation process, including the production of a proposed and final budget document and its presentation to the City Council. In addition, it develops and implements budget policies, provides ongoing financial analyses and control, prepares semi-annual budget adjustments reports and annual preliminary and final carryover reports. In addition, Financial Planning monitors reserve levels and makes recommendations for adjustments to reserve accounts, manages the budget modules of the City's financial information software Tyler ERP Pro, and conducts or oversees other special projects, such as progress reports on the City's strategic planning goals, community opinion surveys and budget prioritization work.

Financial Planning and Budget Program Accomplishments and Goals 2021-2023 Accomplishments
Achieved the City's first GFOA Distinguished Budget
Presentation Award.

Developed and executed a spending plan for the American Rescue Plan Act (ARPA) grant funds.

Procured Asset Management Program services and completed an Asset Management Program Inventory Assessment to
develop a strategic management plan to preserve city assets and facilities. Delivered an Asset Management Program draft report to City Council Audit Committee.

Began Comprehensive Development Impact Fee Study to assess the impact of future development and develop a strategy for addressing those impacts.

Prepared and produced detailed financial analysis in the City's Master Financial Plan to incorporate in budget development process moving forward.
2023-2025 Goals
Continue to provide financial management and guidance for public and private projects.

Prepare and manage the update of the City's General Fund Risk Reserve Analysis, Master Financial Plan, and Biennial Operating Budget.

Continue to provide financial management and guidance
regarding the City's pension and other post-employment
benefit obligations.

Transition the Asset Management Program to an active Asset Management Plan to guide future City decisions regarding infrastructure maintenance and capital improvement projects.

Complete Comprehensive Development Impact Fee Study to
assess the impact of future development and develop a
strategy for addressing those impacts.

Review services that obligate at least 1% of the General Fund Operating Budget.

Financial Planning and Budget Program by Funding Source All Funds
General Fund $531,600 $510,600
Personnel Services $317,200 $336,000
Contractual Services $190,000 $151,200
Membership and Development $16,125 $16,125
Supplies, Materials and Other $8,275 $7,275
Total All Funds: $531,600 $510,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 259 Page 94 Financial Planning and Budget Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $248,600 $265,700
Employee Benefits $44,300 $44,500
Retirement Benefits $24,300 $25,800
Total Personnel Services: $317,200 $336,000
Contractual Services
Professional Services $135,000 $95,000
Software and Digital Products $55,000 $56,200
Total Contractual Services: $190,000 $151,200
Membership and Development
Membership and Development $16,125 $16,125
Total Membership and Development: $16,125 $16,125
Supplies, Materials and Other
Supplies < 1 Year $1,075 $1,075
Material > 1 Year <$5,000 $1,000
Other Expenses $6,200 $6,200
Total Supplies, Materials and Other: $8,275 $7,275
Total Expense Objects: $531,600 $510,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 260 Page 95 Accounting and Payroll
Kevin Shirah
Director of Finance / City Treasurer
The Accounting and Payroll program operates a governmental accounting, reporting and records maintenance system that provides financial information to both external users and internal management. This program controls and monitors the receipt and disbursement of public funds in compliance with statutory requirements and professional accounting standards. This program also has the responsibility for coordinating all external auditing functions including the annual financial audit and audits by all outside agencies, which includes financial reporting leading to the production of the City's Annual Comprehensive Financial Report (ACFR). Accounting and Payroll is responsible for the continuing development of financial accounting software and implementation of new technology to increase efficiency in accounting processes and to improve both internal and external reporting. This program also oversees the implementation of any new accounting pronouncements by the Governmental Accounting Standards Board (GASB). The payroll function of this program processes payroll for all City employees using payroll software and assures compliance with all regulatory requirements, laws, and City policies pertaining to payroll.

Accounting and Payroll Program Accomplishments and Goals 2021-2023 Accomplishments
Continued to achieve the GFOA Award for Excellence in
Financial Reporting.

Procured and implemented new ERP software to modernize the City's heavily manual processes.

Developed and inaugurated a new and improved chart of
accounts to facilitate financial monitoring and reporting and to align to best practices in account management.

Implemented new policies and procedures to modernize
accounting practices and adapt to the newly implemented ERP software system to make processes more efficient and less manual or redundant.

Transitioned entire accounting processes to the new ERP system and provided sustained guidance and support for all City staff in the use of the new software
2023-2025 Goals
Continue to achieve the GFOA Award for Excellence in Financial Reporting.

Research and evaluate the merits of bringing payroll as a function to be conducted by full-time staff rather than through a third party provider.

Transition current processes to centralized invoice receipt and processing to improve accuracy and efficiency in processing payments.

Transition manual approval processes to electronic approval processes to increase efficiency and facilitate accessibility through automation of workflows.

Enable Electronic Funds Transfer (EFT) payments and
encourage all vendors to utilize this service.

Accounting and Payroll Program by Funding Source
All Funds
General Fund $987,430 $1,010,030
Personnel Services $604,900 $627,500
Contractual Services $358,000 $358,000
Membership and Development $18,530 $18,530
Supplies, Materials and Other $6,000 $6,000
Total All Funds: $987,430 $1,010,030
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 261 Page 96 Accounting and Payroll Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024
FY2025
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel Services
Salaries and Wages $471,500 $492,000
Employee Benefits $90,800 $91,000
Retirement Benefits $42,600 $44,500
Total Personnel Services: $604,900 $627,500
Contractual Services
Governmental Agencies $85,000 $85,000
Professional Services $219,000 $219,000
Software and Digital Products $54,000 $54,000
Total Contractual Services: $358,000 $358,000
Membership and Development
Membership and Development $18,530 $18,530
Total Membership and Development: $18,530 $18,530
Supplies, Materials and Other
Supplies < 1 Year $1,800 $1,800
Material > 1 Year <$5,000 $1,000 $1,000
Other Expenses $3,200 $3,200
Total Supplies, Materials and Other: $6,000 $6,000
Total Expense Objects: $987,430 $1,010,030
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 262 Page 97 Treasury
Kevin Shirah
Director of Finance / City Treasurer
The Treasury program provides for the collection, custody, cash management and investment of all funds received by the City. In addition, this program provides overall revenue management and debt administration in support of citywide financial management functions. Preparing user fee/cost allocation studies, providing financial administration for Lake Forest Housing Authority, conducting cash handling reviews and administering a centralized accounts receivable function are also responsibilities of the Treasury function. This program also conducts revenue audits of property and sales tax apportionments, transient occupancy tax, and franchise fees, as well as prepares monthly and annual Treasurer’s reports, and recommends and implements investment policies and procedures.

Treasury Program Accomplishments and Goals
2021-2023 Accomplishments
Transitioned the City investment practices from a passive investment management strategy to an active investment
management strategy by:

Procuring investment advisory services from a
professional investment advisory firm
Reviewing and revising the City's Statement of Investment Policy, adopted by the City Council
Conducted annual User Fee update and began biennial User Fee Study.
2023-2025 Goals
Prepare and manage the update of the City's Master User Fee Schedule.

Develop a policy for appropriating one-time revenues.

Achieve Statement of Investment Policy Award of Certification from the California Municipal Treasurer's Association.

Treasury Program by Funding Source
All Funds
General Fund $570,525 $582,325
Personnel Services $157,900 $170,700
Contractual Services $297,500 $297,500
Membership and Development $3,800 $3,800
Supplies, Materials and Other $111,325 $110,325
Total All Funds: $570,525 $582,325
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 263 Page 98 Treasury Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Personnel Services
Salaries and Wages $120,400 $127,500
Employee Benefits $27,200 $32,400
Retirement Benefits $10,300 $10,800
Total Personnel Services: $157,900 $170,700
Contractual Services
Professional Services $297,500 $297,500
Total Contractual Services: $297,500 $297,500
Membership and Development
Membership and Development $3,800 $3,800
Total Membership and Development: $3,800 $3,800
Supplies, Materials and Other
Supplies < 1 Year $525 $525
Material > 1 Year <$5,000 $1,000
Other Expenses $109,800 $109,800
Total Supplies, Materials and Other: $111,325 $110,325
Total Expense Objects: $570,525 $582,325
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 264 Page 99 Purchasing
Kevin Shirah
Director of Finance / City Treasurer
The Purchasing program administers the procurement of materials, equipment and services, including contract management and bidding controls within a decentralized City purchasing system. This program also manages a vendor database, including screening and setup of new vendors; maintains central inventories and supplies and other materials; seeks alternative methods of procurement, such as cooperative purchasing agreements, to improve the economy and effectiveness of materials and supplies acquisition; and recommends, updates and implements purchasing policies and procedures. The Purchasing function provides staff training on general purchasing procedures, and supply ordering systems. The disposal of surplus property by sale, trade-in, auction or other means is another responsibility of Purchasing.

Purchasing Program Accomplishments and Goals
2021-2023 Accomplishments
Updated the City's Purchasing and Contracting Guidelines, updating requirements and evaluation methods, to conduct basic and regular business practices more efficiently.

Procured and implemented new eProcurement software with expanded capabilities for electronic bidding, solicitation development, contract development, and contract management in order to more efficiently conduct the City required business practices, encourage collaboration, and facilitate compliance.

Produced internal training site for staff to encourage
continuous training and compliance with City policies, thereby improving overall knowledge and familiarity with requirements and reducing inconsistencies in business practices.
2023-2025 Goals
Continue to improve business practices and streamline the purchasing process by:

Researching best policies and practices;
Remaining cognizant of laws and regulations surrounding purchasing processes and procedures;
Conducting periodic and ad hoc updates as necessary;
and,
Leveraging digital tools and technology to automate
workflows and optimize processes.

Purchasing Program by Funding Source
All Funds
General Fund $173,600 $181,000
Personnel Services $147,500 $154,900
Contractual Services $17,000 $17,000
Membership and Development $6,400 $6,400
Supplies, Materials and Other $2,700 $2,700
Total All Funds: $173,600 $181,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 265 Page 100 Purchasing Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
Expense Objects
Personnel Services
Salaries and Wages $114,500 $121,300
Employee Benefits $21,900 $21,900
Retirement Benefits $11,100 $11,700
Total Personnel Services: $147,500 $154,900
Contractual Services
Software and Digital Products $17,000 $17,000
Total Contractual Services: $17,000 $17,000
Membership and Development
Membership and Development $6,400 $6,400
Total Membership and Development: $6,400 $6,400
Supplies, Materials and Other
Supplies < 1 Year $500 $500
Material > 1 Year <$5,000 $1,000 $1,000
Other Expenses $1,200 $1,200
Total Supplies, Materials and Other: $2,700 $2,700
Total Expense Objects: $173,600 $181,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 266 Page 101 Risk Management
Keith Neves
Assistant City Manager
The Risk Management program oversees the protection of the City’s physical, human and financial assets against accidental losses, through proper exposure identification, risk evaluation and the use of effective risk control techniques. Risk control techniques include risk avoidance and reduction, the transfer of risk to other parties, and risk financing through the purchase of insurance and the setting aside of appropriate reserves. Employee safety training and effective security measures are ways to avoid and reduce risk; while the efficient management of workers compensation and general liability claims helps control the cost of risk. The City is a member of the California Joint Powers Insurance Authority (CJPIA), which provides insurance programs and risk management services to cities and other agencies throughout the State of California.

Risk Management Program Accomplishments and Goals
2021-2023 Accomplishments
Conducted City-wide Risk Management Evaluation and
delievered actionable initiatives to each department to improve risk management processes through out the City.
2023-2025 Goals
Continue to improve risk management practices and
consistently assess risk throughout the organization by:

Researching best policies and practices;
Remaining cognizant of laws and regulations; and,
Conducting periodic and ad hoc updates to policies as
necessary.

Risk Management Program by Funding Source
All Funds
General Fund $1,055,400 $1,093,300
Personnel Services $53,300 $55,700
Contractual Services $996,900 $1,028,800
Membership and Development $4,200 $3,800
Supplies, Materials and Other $1,000 $5,000
Total All Funds: $1,055,400 $1,093,300
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 267 Page 102 Risk Management Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel Services
Salaries and Wages $41,400 $43,500
Employee Benefits $7,200 $7,300
Retirement Benefits $4,700 $4,900
Total Personnel Services: $53,300 $55,700
Contractual Services
Insurance $996,900 $1,028,800
Total Contractual Services: $996,900 $1,028,800
Membership and Development
Membership and Development $4,200 $3,800
Total Membership and Development: $4,200 $3,800
Supplies, Materials and Other
Material > 1 Year <$5,000 $1,000 $5,000
Total Supplies, Materials and Other: $1,000 $5,000
Total Expense Objects: $1,055,400 $1,093,300
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 268 Page 103 Fleet Services
Kevin Shirah
Director of Finance / City Treasurer
The Fleet Services program maintains and repairs the City's fleet. This program also has responsibility for acquiring all new automotive equipment and maintaining rental/leased automotive equipment. This program also oversees an ongoing fleet replacement schedule.

Fleet Services Program Accomplishments and Goals
2021-2023 Accomplishments
Maintained City fleet vehicles and developed replacement analysis for all City vehicles.
2023-2025 Goals
Investigate the viability of replacing the City fleet with electric vehicles and develop plan to consider for implementation.

Fleet Services Program by Funding Source
All Funds
General Fund $381,500 $340,700
Contractual Services $126,500 $125,700
Supplies, Materials and Other $35,000 $35,000
Capital Outlays $220,000 $180,000
Total All Funds: $381,500 $340,700
Name FY2024 Budgeted FY2025 Budgeted
Fleet Services Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Contractual Services
Capital Outlays
FY2024
FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
City of Lake Forest | 2023-2025 Operating Budget 269 Page 104 Expense Objects
Contractual Services
Governmental Agencies $4,200 $4,200
Software and Digital Products $3,500 $3,500
Non Professional Services $118,800 $118,000
Total Contractual Services: $126,500 $125,700
Supplies, Materials and Other
Supplies < 1 Year $35,000 $35,000
Total Supplies, Materials and Other: $35,000 $35,000
Capital Outlays
Capital Outlay $220,000 $180,000
Total Capital Outlays: $220,000 $180,000
Total Expense Objects: $381,500 $340,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 270 Page 105 Interdepartmental
Kevin Shirah
Director of Finance / City Treasurer
The Interdepartmental program budget includes those expenditures not allocable to specific operating departments, such as general office supplies, postage meters, insurance, and property tax administrative charges.

Interdepartmental Program by Funding Source
All Funds
General Fund $133,430 $133,430
Personnel Services $10,000 $10,000
Supplies, Materials and Other $120,000 $120,000
Debt Service $3,430 $3,430
Total All Funds: $133,430 $133,430
Name FY2024 Budgeted FY2025 Budgeted
Interdepartmental Program Summary
Budgeted Program Expenditures by Category
Millions
Debt Service
Personnel Services
Supplies, Materials and Other
FY2024
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Expense Objects
Personnel Services
Retirement Benefits $10,000 $10,000
Total Personnel Services: $10,000 $10,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 271 Page 106 Supplies, Materials and Other
Supplies < 1 Year $60,000 $60,000
Other Expenses $60,000 $60,000
Total Supplies, Materials and Other: $120,000 $120,000
Debt Service
Lease Payments $3,430 $3,430
Total Debt Service: $3,430 $3,430
Total Expense Objects: $133,430 $133,430
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 272 Page 107 Debt Service
Kevin Shirah
Director of Finance / City Treasurer
The Debt Service program budget is used to account for the payment of interest and principal on bonded debt and capital leases of the City.

Debt Service Program by Funding Source
No Data To Display
Name FY2024 Budgeted FY2025 Budgeted
Debt Service Program Summary
No Data To Display
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 273 Page 108 Public Safety
The Public Safety program area includes 6 programs encompassing the public safety functions of a City. They include law enforcement, animal regulation, street lights, emergency preparedness, crossing guards, and community outreach.

Public Safety Organizational Chart
Public Safety
Sean McGovern
Assistant to the City
Manager
Animal Regulation,
Community Outreach
Sharlyn De La Paz
Senior Management
Analyst
Emergency Preparedness,
Crossing Guards
Thomas Wheeler
Director of Public
Works / City
Engineer
Street Lights
Captain Christine
Berryman
Chief of Police
Services
OCSD, Law
Enforcement
City of Lake Forest | 2023-2025 Operating Budget 274 Page 109 Public Safety by Program
Expenditures
Public Safety
Law Enforcement $21,191,885 $22,111,566
Community Outreach $1,138,514 $197,900
Animal Regulation $723,000 $751,920
Street Lights $1,125,400 $1,040,400
Emergency Preparedness $130,900 $276,300
Crossing Guards $415,000 $431,600
Total Public Safety: $24,724,699 $24,809,686
Total Expenditures: $24,724,699 $24,809,686
Name FY2024 Budgeted FY2025 Budgeted
Public Safety by Category
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$5
$10
$15
$20
$25
$30
Expense Objects
Personnel Services $295,300 $187,400
Contractual Services $24,326,399 $24,545,186
Membership and Development $12,700 $14,800
Supplies, Materials and Other $65,300 $62,300
Capital Outlays $25,000 $0
Total Expense Objects: $24,724,699 $24,809,686
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 275 Page 110 Law Enforcement
Captain Christine Berryman
Chief of Police Services
Police services in the City of Lake Forest are provided by contract with the Orange County Sheriff's Department (OCSD). Law enforcement protection is provided through a variety of components: patrol services, traffic enforcement (including parking enforcement and traffic accident investigation), emergency operations services, community resource officers, general and specialized investigative functions, special events planning and operation, and the volunteer Sheriff's Team of Active Retired Seniors (STARS).

Law Enforcement Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Law Enforcement Program by Funding Source
All Funds
General Fund
Personnel Services $53,100 $55,300
Contractual Services $20,912,485 $21,857,966
Membership and Development $6,000 $6,000
Supplies, Materials and Other $43,300 $40,300
Capital Outlays $25,000 $0
Total General Fund: $21,039,885 $21,959,566
Special Revenue
Supplemental Law Enforcement Services
Contractual Services $147,000 $147,000
Supplies, Materials and Other $5,000 $5,000
Total Supplemental Law Enforcement Services: $152,000 $152,000 Total Special Revenue: $152,000 $152,000
Total All Funds: $21,191,885 $22,111,566
Name FY2024 Budgeted FY2025 Budgeted
Law Enforcement Program Summary
Expense Objects
Personnel Services
Salaries and Wages $41,000 $43,000
Employee Benefits $7,900 $7,900
Retirement Benefits $4,200 $4,400
Total Personnel Services: $53,100 $55,300
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 276 Page 111 Contractual Services
Governmental Agencies $20,690,585 $21,636,066
Professional Services $147,000 $147,000
Software and Digital Products $5,000 $5,000
Non Professional Services $215,400 $215,400
Utilities and Utility Services $1,500 $1,500
Total Contractual Services: $21,059,485 $22,004,966
Membership and Development
Membership and Development $6,000 $6,000
Total Membership and Development: $6,000 $6,000
Supplies, Materials and Other
Supplies < 1 Year $27,000 $27,000
Material > 1 Year <$5,000 $11,000 $8,000
Other Expenses $10,300 $10,300
Total Supplies, Materials and Other: $48,300 $45,300
Capital Outlays
Capital Outlay $25,000 $0
Total Capital Outlays: $25,000 $0
Total Expense Objects: $21,191,885 $22,111,566
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 277 Page 112 Community Outreach
Sean McGovern
Assistant to the City Manager
Community Outreach Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Community Outreach Program by Funding Source
All Funds
General Fund
Personnel Services $53,100 $55,300
Contractual Services $136,300 $136,300
Membership and Development $1,500 $1,500
Supplies, Materials and Other $4,800 $4,800
Total General Fund: $195,700 $197,900
Special Revenue
Permanent Local Housing Allocation Program
Personnel Services $115,600 $0
Contractual Services $827,214 $0
Total Permanent Local Housing Allocation Program: $942,814 $0 Total Special Revenue: $942,814 $0
Total All Funds: $1,138,514 $197,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 278 Page 113 Community Outreach Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
Expense Objects
Personnel Services
Salaries and Wages $125,800 $43,000
Employee Benefits $28,100 $7,900
Retirement Benefits $14,800 $4,400
Total Personnel Services: $168,700 $55,300
Contractual Services
Governmental Agencies $294,534 $0
Professional Services $632,980 $100,300
Contributions to Organizations $36,000 $36,000
Total Contractual Services: $963,514 $136,300
Membership and Development
Membership and Development $1,500 $1,500
Total Membership and Development: $1,500 $1,500
Supplies, Materials and Other
Supplies < 1 Year $3,950 $3,950
Other Expenses $850 $850
Total Supplies, Materials and Other: $4,800 $4,800
Total Expense Objects: $1,138,514 $197,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 279 Page 114 Animal Regulaiton
Sean McGovern
Assistant to the City Manager
The Animal Regulation program manages the contract with County of Orange which provides animal control services in Lake Forest. The County provides protection of public health against contagious, infectious, or communicable animal diseases in Lake Forest . These services include animal licensing, rabies control, pet adoption, community outreach presentations, patrol of public streets and parks, picking up injured wildlife, impounding stray dogs/cats, issuing citations, and providing a shelter for homeless animals.

Animal Regulation Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Animal Regulation Program by Funding Source
All Funds
General Fund $723,000 $751,920
Contractual Services $723,000 $751,920
Total All Funds: $723,000 $751,920
Name FY2024 Budgeted FY2025 Budgeted
Animal Regulation Program Summary
Expense Objects
Contractual Services
Governmental Agencies $723,000 $751,920
Total Contractual Services: $723,000 $751,920
Total Expense Objects: $723,000 $751,920
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 280 Page 115 Street Lights
Thomas Wheeler
Director of Public Works / City Engineer
The Streetlights program is responsible for monitoring the Southern California Edison (SCE) owned and operated streetlights in addition to operating and maintaining City owned LED streetlights. The work includes coordinating and reviewing the annual operation, repair, and upgrade of streetlights, including the payment of monthly electricity service bills and the administration of routine and extraordinary maintenance service contracts. This program coordinates with SCE for pole maintenance and replacement.

Street Lights Program Accomplishments and Goals
2021-2023 Accomplishments
Successfully worked with SCE to operate and maintain all streetlights in the City.
2023-2025 Goals
Ensure motorists travel efficiently and safely as possible on the roadways by maintaining sufficient streetlighting.

Street Lights Program by Funding Source
All Funds
General Fund $1,125,400 $1,040,400
Contractual Services $1,125,400 $1,040,400
Total All Funds: $1,125,400 $1,040,400
Name FY2024 Budgeted FY2025 Budgeted
Street Lights Program Summary
Expense Objects
Contractual Services
Governmental Agencies $400 $400
Professional Services $125,000 $0
Utilities and Utility Services $1,000,000 $1,040,000
Total Contractual Services: $1,125,400 $1,040,400
Total Expense Objects: $1,125,400 $1,040,400
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 281 Page 116 Emergency Preparedness
Sean McGovern
Assistant to the City Manager
The Emergency Preparedness Program is responsible for the development, maintenance, and implementation of the City's Emergency Operations Plan. Staff coordinates emergency preparedness training exercises for City staff as well as public and private groups within the City. The Emergency Preparedness coordinator also serves as the City's liaison with local, state and federal emergency organizations. The operation of the Emergency Operations Center (EOC) is the responsibility of designated emergency preparedness staff members as set forth by the Standard Emergency Management System (SEMS).

Emergency Preparedness Program Accomplishments and Goals 2021-2023 Accomplishments 2023-2025 Goals
Emergency Preparedness Program by Funding Source
All Funds
General Fund $130,900 $276,300
Personnel Services $73,500 $76,800
Contractual Services $40,000 $180,000
Membership and Development $5,200 $7,300
Supplies, Materials and Other $12,200 $12,200
Total All Funds: $130,900 $276,300
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 282 Page 117 Emergency Preparedness Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Personnel Services
Salaries and Wages $56,200 $59,000
Employee Benefits $10,300 $10,400
Retirement Benefits $7,000 $7,400
Total Personnel Services: $73,500 $76,800
Contractual Services
Professional Services $40,000 $180,000
Total Contractual Services: $40,000 $180,000
Membership and Development
Membership and Development $5,200 $7,300
Total Membership and Development: $5,200 $7,300
Supplies, Materials and Other
Supplies < 1 Year $800 $800
Material > 1 Year <$5,000 $10,000 $10,000
Other Expenses $1,400 $1,400
Total Supplies, Materials and Other: $12,200 $12,200
Total Expense Objects: $130,900 $276,300
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 283 Page 118 Crossing Guards
Sean McGovern
Assistant to the City Manager
The Crossing Guards program manages the contract which provides crossing guard services at eligible school crossings in the City. This management includes resolving any crossing guard, traffic problems or related issues with the contractor. This program also responds to requests for adding crossing guards to new intersections and evaluates existing assignments of guards. These request and evaluation findings are reported to the Traffic Commission.

Crossing Guards Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Crossing Guards Program by Funding Source
All Funds
General Fund $415,000 $431,600
Contractual Services $415,000 $431,600
Total All Funds: $415,000 $431,600
Name FY2024 Budgeted FY2025 Budgeted
Crossing Guards Program Summary
Expense Objects
Contractual Services
Non Professional Services $415,000 $431,600
Total Contractual Services: $415,000 $431,600
Total Expense Objects: $415,000 $431,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 284 Page 119 Infrastructure Maintenance Services
Thomas Wheeler
Director of Public Works/ City Engineer
The Infrastructure Maintenance Services program area includes 10 programs encompassing the infrastructure maintenance functions of a city. They include maintenance services for streets, parks, facilities, medians and parkways, slopes and open spaces, as well as urban forestry management, city street sweeping services, and bus shelter operations.

Infrastructure Maintenance Services Organizational Chart Thomas Wheeler
Director of Public
Works / City
Engineer
Infrastructure
Maintenance
Services and
Support
Michael McConaha
Maintenance Manager
Support, Street, Park,
Facilities
Johnathan Poole
Senior Management
Analyst
Support, Urban Forestry,
Bus Shelters
Justin Kirk
Administrator
Street Maintenance and
Street Sweeping Services
Hugo Andreani
Landscape Administrator
Parks, Medians &
Parkways, Slopes and
Open Spaces
K Yoshino
Facilities Supervisor
Facilities Maintenance
Services
Tony Villegas
Landscape Administrator
Parks, Medians &
Parkways, Slopes and
Open Spaces
Peggy Samantha
Management Aide
Infrastructure
Maintenance Support
Carole Langford
Administrative Specialist
Infrastructure
Maintenance Support
City of Lake Forest | 2023-2025 Operating Budget 285 Page 120 Infrastructure Maintenance Services by Program
Budgeted Expenditures by Program
Parks Maintenance Services (39.4%)
Facilities Maintenance Services (15.1%)
Street Maintenance Services (14.9%)
Slope and Open Spaces Management (10.2%)
Medians and Parkways Services (5.7%)
Urban Forestry Management (5.1%)
Infrastructure Maintenance Support (5%)
Street Sweeping Services (3.4%)
Storm Drains Maintenance Services (0.8%)
Bus Shelter Operations (0.4%)
Expenditures
Infrastructure Maintenance Services
Infrastructure Maintenance Support $742,350 $687,450
Street Maintenance Services $1,613,199 $2,034,434
Parks Maintenance Services $5,592,875 $5,392,021
Facilities Maintenance Services $1,852,030 $2,069,940
Medians and Parkways Services $769,880 $777,180
Slope and Open Spaces Management $1,307,920 $1,397,810
Urban Forestry Management $574,280 $695,680
Street Sweeping Services $464,500 $464,500
Storm Drains Maintenance Services $115,000 $115,000
Bus Shelter Operations $51,560 $59,700
Total Infrastructure Maintenance Services: $13,083,594 $13,693,715 Total Expenditures: $13,083,594 $13,693,715
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 286 Page 121 Infrastructure Maintenance Services by Category
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Capital Outlays
Personnel Services
Contractual Services
FY2024
FY2025
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Personnel Services $1,325,000 $1,489,300
Contractual Services $11,064,264 $11,792,085
Membership and Development $17,950 $15,950
Supplies, Materials and Other $106,380 $106,380
Capital Outlays $570,000 $290,000
Total Expense Objects: $13,083,594 $13,693,715
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 287 Page 122 Infrastructure Maintenance Support
Thomas Wheeler
Director of Public Works / City Engineer
Infrastructure Maintenance Support is responsible for the administration of contracts, completion of small projects, and addressing resident concerns related to Infrastructure Maintenance programs. This program oversees the upkeep of public buildings, streets, landscape rights-of-way, storm drains, striping, and the urban forest. Some of its major activities include managing the administration of street repairs and street sweeping, weed abatement, graffiti removal, fleet maintenance, park maintenance, tree trimming, building maintenance, storm drain maintenance, and street striping.

Infrastructure Maintenance Support Accomplishments and Goals 2021-2023 Accomplishments
Administered the procurement of contracts for Passive Park, Medians/Parkways/Slope, and Street Sweeping.

Completed projects for El Toro Park fencing, Sports Court Resurfacing, and park shade structure repairs.

Purchased Park amenities and drinking fountains.

Applied for water conservation and public improvement
grants.
2023-2025 Goals
Administer procurement for contracts related to the landscape maintenance at the Lake Forest Sports Park, Public Facility Maintenance Repairs, Citywide Electrical Repairs, and Civic Center Property Management.

Apply for water conservation grants.

Complete Park playground resurfacing repairs, Ridge Route Median Renovations, Park Restroom Improvements.

Assist with resident concerns regarding graffiti and other citywide maintenance issues.

Infrastructure Maintenance Support Program by Funding Source All Funds
General Fund $742,350 $687,450
Personnel Services $628,500 $655,600
Contractual Services $100,000 $20,000
Membership and Development $9,000 $7,000
Supplies, Materials and Other $4,850 $4,850
Total All Funds: $742,350 $687,450
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 288 Page 123 Infrastructure Maintenance Support Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $479,200 $502,900
Employee Benefits $90,200 $90,600
Retirement Benefits $59,100 $62,100
Total Personnel Services: $628,500 $655,600
Contractual Services
Professional Services $80,000 $0
Property Services $20,000 $20,000
Total Contractual Services: $100,000 $20,000
Membership and Development
Membership and Development $9,000 $7,000
Total Membership and Development: $9,000 $7,000
Supplies, Materials and Other
Supplies < 1 Year $1,200 $1,200
Material > 1 Year <$5,000 $450 $450
Other Expenses $3,200 $3,200
Total Supplies, Materials and Other: $4,850 $4,850
Total Expense Objects: $742,350 $687,450
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 289 Page 124 Street Maintenance Services
Thomas Wheeler
Director of Public Works / City Engineer
The Street Maintenance program administers a comprehensive right-of-way maintenance and rehabilitation program for over five hundred lane miles of City streets. This maintenance and rehabilitation program includes the repair of roadways, curbs, gutters, medians, sidewalks, roadway bridges, and underpasses as well as the regular sweeping of City facility parking lots. This program conducts preventative maintenance on City streets, which includes street sealing and resurfacing. This program also oversees the biennial repainting of existing City roadway striping, markings, and curbs. ? This program maintains and replaces street signs, as well as maintains and updates curb, gutter, and sidewalk inventory lists annually to project funding and scheduling of future repairs and replacement.

Street Maintenance Services Accomplishments and Goals
2021-2023 Accomplishments
Completed school walkway improvements at Ralph Gates
Elementary to correct issues from parkway trees. Replaced over 1000 sf of concrete parkway, sidewalk and gutter.

Developed and initiated City’s homeless property collection program.

Completed school zone restriping at 11 City schools.

Accepted final 3 street sections in Baker Ranch giving full maintenance responsibility of the development to the City of Lake Forest
2023-2025 Goals
Complete school parkway/walkway improvements at Olivewood Elementary and Oxford Prep
Conduct traffic signal regulatory signage inspection and reflectivity improvements that replace faded low visibility signs.

Construct arterial median nose improvement project: Replacing reflective markers, updating yellow paint, collecting inventory data for median noses for future replacement projects.

Initiating new 3-year residential sidewalk inspection program.

Perform citywide re-striping on all arterial and residential roadways.

Street Maintenance Services Program by Funding Source
All Funds
General Fund
Contractual Services $19,000 $19,000
Membership and Development $1,200 $1,200
Supplies, Materials and Other $4,270 $4,270
Capital Outlays $75,000 $75,000
Total General Fund: $99,470 $99,470
Special Revenue
State Gas Tax HUTA
Personnel Services $135,400 $141,200
Contractual Services $1,378,329 $1,793,764
Total State Gas Tax HUTA: $1,513,729 $1,934,964
Total Special Revenue: $1,513,729 $1,934,964
Total All Funds: $1,613,199 $2,034,434
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 290 Page 125 Street Maintenance Services Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Membership and Development
Supplies, Materials and Other
Capital Outlays
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Personnel Services
Salaries and Wages $106,700 $112,000
Employee Benefits $20,500 $20,600
Retirement Benefits $8,200 $8,600
Total Personnel Services: $135,400 $141,200
Contractual Services
Property Services $1,395,829 $1,811,264
Utilities and Utility Services $1,500 $1,500
Total Contractual Services: $1,397,329 $1,812,764
Membership and Development
Membership and Development $1,200 $1,200
Total Membership and Development: $1,200 $1,200
Supplies, Materials and Other
Supplies < 1 Year $1,570 $1,570
Material > 1 Year <$5,000 $2,200 $2,200
Other Expenses $500 $500
Total Supplies, Materials and Other: $4,270 $4,270
Capital Outlays
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 291 Page 126 Operating Capital $75,000 $75,000
Total Capital Outlays: $75,000 $75,000
Total Expense Objects: $1,613,199 $2,034,434
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 292 Page 127 Parks Maintenance Services
Thomas Wheeler
Director of Public Works / City Engineer
The development and implementation of a comprehensive maintenance program for 291 park acres, slopes, and open spaces, is the responsibility of the Parks Maintenance program. Currently, the city has thirty-two parks. This program is responsible for ensuring the preservation of the natural environment, developing, and protecting public lands, maintaining landscaped areas and park amenities (i.e., site furniture, basketball hoops, restrooms, etc.), and encouraging the full recreational use of these areas in a creative and safe manner.?
Parks Maintenance Services Accomplishments and Goals
2021-2023 Accomplishments
Replaced old amenities at Pittsford and Mountain View Parks.

Installed over 400 new plants at various parks and put down over 500 yards of mulch in parks.

Coordinated with park improvement projects at Borrego
Overlook, Regency, Sundowner, and Vintage Parks.

Planted 26 trees in City parks.

Lowered water consumption in all passive parks by
approximately 7,5 million gallons of water compared to prior 12 months
2023-2025 Goals
Replace aged amenities throughout parks.

Install over 1000 yards of mulch throughout parks.

Plant more than 50 trees and 500 new plants throughout
parks.

Lower water consumption by installing drought resistant types of plants and turf throughout parks.

Add more sophisticated maintenance practices to the turf areas to minimize broadleaf weeds.

Parks Maintenance Services Program by Funding Source
All Funds
General Fund $5,592,875 $5,392,021
Personnel Services $351,000 $365,800
Contractual Services $4,775,125 $4,879,471
Membership and Development $4,850 $4,850
Supplies, Materials and Other $6,900 $6,900
Capital Outlays $455,000 $135,000
Total All Funds: $5,592,875 $5,392,021
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 293 Page 128 Parks Maintenance Services Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Membership and Development
Supplies, Materials and Other
Capital Outlays
Personnel Services
Contractual Services
FY2024FY2025
$0
$1
$2
$3
$4
$5
$6
Expense Objects
Personnel Services
Salaries and Wages $265,600 $278,700
Employee Benefits $53,500 $53,600
Retirement Benefits $31,900 $33,500
Total Personnel Services: $351,000 $365,800
Contractual Services
Software and Digital Products $2,500 $2,500
Property Services $3,862,625 $3,919,971
Utilities and Utility Services $910,000 $957,000
Total Contractual Services: $4,775,125 $4,879,471
Membership and Development
Membership and Development $4,850 $4,850
Total Membership and Development: $4,850 $4,850
Supplies, Materials and Other
Supplies < 1 Year $2,500 $2,500
Material > 1 Year <$5,000 $2,700 $2,700
Other Expenses $1,700 $1,700
Total Supplies, Materials and Other: $6,900 $6,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 294 Page 129 Capital Outlays
Capital Outlay $35,000 $35,000
Operating Capital $420,000 $100,000
Total Capital Outlays: $455,000 $135,000
Total Expense Objects: $5,592,875 $5,392,021
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 295 Page 130 Facilities Maintenance Services
Thomas Wheeler
Director of Public Works / City Engineer
Facilities Maintenance Services provides custodial, janitorial, and building maintenance services for the following City buildings and facilities: Civic Center Campus, Lake Forest Sports Park, and Lake Forest Skate Park.? Facility maintenance services include carpentry, heating/air conditioning system repair and maintenance, electrical, plumbing, general facility repairs, .

Facilities Maintenance Services Accomplishments and Goals 2021-2023 Accomplishments
Implemented new contract for Civic Center day-porter and janitorial services.

Performed weekly, monthly, and yearly services for HVAC and similar facilities.

Completed painting and patching improvement at Lake Forest Sports Park.
2023-2025 Goals
Coordinate construction of Senior Center patio cover.

Complete interior renovations at the Lake Forest Sports Park Community Center.

Complete construction of Lake Forest Sports Park computer room reconfiguration.

Facilities Maintenance Services Program by Funding Source All Funds
General Fund
Personnel Services $112,200 $224,800
Contractual Services $1,629,320 $1,769,630
Membership and Development $1,600 $1,600
Supplies, Materials and Other $68,910 $68,910
Capital Outlays $40,000 $5,000
Total General Fund: $1,852,030 $2,069,940
Total All Funds: $1,852,030 $2,069,940
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 296 Page 131 Facilities Maintenance Services Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Capital Outlays
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Personnel Services
Salaries and Wages $88,400 $167,800
Employee Benefits $17,000 $40,500
Retirement Benefits $6,800 $16,500
Total Personnel Services: $112,200 $224,800
Contractual Services
Professional Services $30,000 $40,000
Property Services $1,315,320 $1,430,130
Utilities and Utility Services $284,000 $299,500
Total Contractual Services: $1,629,320 $1,769,630
Membership and Development
Membership and Development $1,600 $1,600
Total Membership and Development: $1,600 $1,600
Supplies, Materials and Other
Supplies < 1 Year $3,700 $3,700
Material > 1 Year <$5,000 $45,510 $45,510
Other Expenses $19,700 $19,700
Total Supplies, Materials and Other: $68,910 $68,910
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 297 Page 132 Capital Outlays
Capital Outlay $5,000 $5,000
Operating Capital $35,000 $0
Total Capital Outlays: $40,000 $5,000
Total Expense Objects: $1,852,030 $2,069,940
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 298 Page 133 Medians and Parkways Services
Thomas Wheeler
Director of Public Works / City Engineer
The Medians and Parkways program develops and implements a comprehensive maintenance program for 25 acres of landscaped medians and parkways throughout the city. This program maintains all landscaping, irrigation, and utilities within medians and parkways. It is designed to align the environmental impacts and benefits of landscapes with the functional and safety goals of the maintenance program.

Medians and Parkways Services Accomplishments and Goals 2021-2023 Accomplishments
Installed 2,224 new plants in the center medians and parkways throughout the city.

Installed over 600 yards of mulch in the medians and
parkways.

Planted 12 trees in medians and parkways.

Reduced water consumption by 2.4 million gallons from
previous year
Enhanced the Alton Parkway, Bake, Trabuco, Ridge Route, and Lake Forest center medians with new landscaping and mulch.

Redesigned and installed six new planters on Ridge Route Drive matching the décor at Veterans Park.
2023-2025 Goals
Install over 4,000 new plants to enhance the center medians and parkways.

Install over 1,000 yards of mulch in center medians and parkways.

Construct the El Toro turf conversion project to eliminate turf and redesign it with California native plants.

Reduce water consumption in center medians and parkway
irrigation.

Rejuvenate Lake Forest and El Toro medians with new
landscaping and mulch.

Replace and reconstruct the remaining 16 center median
planters on Ridge Route.

Medians and Parkways Services Program by Funding Source All Funds
General Fund $769,880 $777,180
Personnel Services $32,900 $34,200
Contractual Services $736,980 $742,980
Total All Funds: $769,880 $777,180
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 299 Page 134 Medians and Parkways Services Program Summary
Budgeted Program Expenditures by Category
Millions
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Personnel Services
Salaries and Wages $24,600 $25,800
Employee Benefits $5,200 $5,200
Retirement Benefits $3,100 $3,200
Total Personnel Services: $32,900 $34,200
Contractual Services
Property Services $585,980 $585,980
Utilities and Utility Services $151,000 $157,000
Total Contractual Services: $736,980 $742,980
Total Expense Objects: $769,880 $777,180
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 300 Page 135 Slope and Open Spaces Management
Thomas Wheeler
Director of Public Works / City Engineer
The Slope and Open Spaces Management program manages the slopes adjacent to major thoroughfares and various open spaces that the City owns throughout the city. Responsibilities include all slope renovation efforts, erosion control, weed suppression, irrigation, planting and open space preservation. The City maintains approximately 48.2 acres of slope and open spaces.

Slope and Open Spaces Management Accomplishments and Goals 2021-2023 Accomplishments
Installed 400 new plants in the slope areas throughout the city.

Installed 600 yards of mulch in slopes.

Removed dead vegetation and trash from Normandale open
space areas,
Installed new drainage improvements at Old Trabuco open space to assist with slope runoff.
2023-2025 Goals
Install over 700 new plants in our slope areas throughout City.

Install over 1000 yards of mulch in our slopes and open spaces.

Install new drainage improvements for open space areas
between Lake Forest and Mission Viejo.

Clear excess vegetation and improve drainage within the Normandale open space area.

Slope and Open Spaces Management Program by Funding Source All Funds
General Fund $1,307,920 $1,397,810
Personnel Services $32,900 $34,200
Contractual Services $1,275,020 $1,288,610
Capital Outlays $0 $75,000
Total All Funds: $1,307,920 $1,397,810
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 301 Page 136 Slopes and Open Spaces Management Program Summary
Budgeted Program Expenditures by Category
Millions
Personnel Services
Capital Outlays
Contractual Services
FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Personnel Services
Salaries and Wages $24,600 $25,800
Employee Benefits $5,200 $5,200
Retirement Benefits $3,100 $3,200
Total Personnel Services: $32,900 $34,200
Contractual Services
Software and Digital Products $2,500 $2,500
Property Services $953,270 $953,270
Utilities and Utility Services $319,250 $332,840
Total Contractual Services: $1,275,020 $1,288,610
Capital Outlays
Operating Capital $0 $75,000
Total Capital Outlays: $0 $75,000
Total Expense Objects: $1,307,920 $1,397,810
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 302 Page 137 Urban Forestry Management
Thomas Wheeler
Director of Public Works / City Engineer
The focus of the Urban Forestry program is the annual maintenance of approximately 16,300 trees located in the parks, open space, medians, and slopes throughout the city. This program is designed to maintain the health and vigor of the City's trees and to provide the community with an ecologically and environmentally balanced landscape.? This program also annually updates the tree inventory and manages the urban forest through the aggressive thinning, removal and replacement of trees that are in a declining state or present a potential danger to the public.

Urban Forestry Management Accomplishments and Goals
2021-2023 Accomplishments
Implemented new contract for tree management services.

Developed new database for all City trees.

Developed and managed systematic schedule for tree trimming services citywide.

Performed Sonar testing on 20 trees to determine health conditions.

Responded to emergency tree removals caused by unusual
weather patterns.
2023-2025 Goals
Continue management of City tree database.

Expand sonar testing for tree health concerns and allowing for removals when necessary.

Remove trees causing private property issues as necessary.

Oversee and manage tree removals and new tree plantings.

Urban Forestry Management Program by Funding Source
All Funds
General Fund $574,280 $695,680
Personnel Services $32,100 $33,500
Contractual Services $519,930 $639,930
Membership and Development $1,300 $1,300
Supplies, Materials and Other $20,950 $20,950
Total All Funds: $574,280 $695,680
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 303 Page 138 Urban Forestry Management Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $25,300 $26,600
Employee Benefits $4,900 $4,900
Retirement Benefits $1,900 $2,000
Total Personnel Services: $32,100 $33,500
Contractual Services
Property Services $519,930 $639,930
Total Contractual Services: $519,930 $639,930
Membership and Development
Membership and Development $1,300 $1,300
Total Membership and Development: $1,300 $1,300
Supplies, Materials and Other
Material > 1 Year <$5,000 $20,350 $20,350
Other Expenses $600 $600
Total Supplies, Materials and Other: $20,950 $20,950
Total Expense Objects: $574,280 $695,680
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 304 Page 139 Street Sweeping Services
Thomas Wheeler
Director of Public Works / City Engineer
Street Sweeping Services support activities related to sweeping and cleaning streets, gutters and catch basins. The program collects and disposes of debris from streets and public roadways to protect the City’s creeks and drainageways from pollution.

The City sweeps 26,100 arterial curb miles and 19,880 residential curb miles annually.

Street Sweeping Services Accomplishments and Goals
2021-2023 Accomplishments
Provided citywide street sweeping services removing
approximately 800 tons of debris and litter from city streets and parking lots.

Provided as needed (temporary) parking restrictions for enhanced street sweeping.
2023-2025 Goals
Manage new contract for street sweeping services.

Improve quality by increasing sweeping of intersections and medians.

Improve street sweeping performance through increased
inspections and contract management.

Street Sweeping Services Program by Funding Source
All Funds
General Fund $464,500 $464,500
Contractual Services $464,000 $464,000
Supplies, Materials and Other $500 $500
Total All Funds: $464,500 $464,500
Name FY2024 Budgeted FY2025 Budgeted
Street Sweeping Services Program Summary
Expense Objects
Contractual Services
Property Services $464,000 $464,000
Total Contractual Services: $464,000 $464,000
Supplies, Materials and Other
Other Expenses $500 $500
Total Supplies, Materials and Other: $500 $500
Total Expense Objects: $464,500 $464,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 305 Page 140 Storm Drain Maintenance Services
Thomas Wheeler
Director of Public Works / City Engineer
The Storm Drain Maintenance Services program monitors, cleans, improves, and maintains catch basins, debris screens, filters, and vaults to insure proper flood control and debris removal from the City’s creeks and drainageways. It also monitors and repairs storm drain lines throughout the City.

Storm Drain Maintenance Services Accomplishments and Goals 2021-2023 Accomplishments
Maintained, cleaned, and inspected the City’s 1,398 catch basins preventing debris from entering the local creeks.

Replaced 4 damaged and obsolete catch basins with new round manhole access decks
2023-2025 Goals
Continue with round manhole access deck replacements for obsolete catch basins.

Perform advanced cleaning of storm drain vaults located at Portola Park and Civic Center.

Perform enhanced cleaning services of catch basin screens and filters.

Storm Drain Maintenance Services Program by Funding Source All Funds
General Fund $115,000 $115,000
Contractual Services $115,000 $115,000
Total All Funds: $115,000 $115,000
Name FY2024 Budgeted FY2025 Budgeted
Storm Drain Maintenance Services Program Summary
Expense Objects
Contractual Services
Professional Services $15,000 $15,000
Property Services $100,000 $100,000
Total Contractual Services: $115,000 $115,000
Total Expense Objects: $115,000 $115,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 306 Page 141 Bus Shelter Operations
Thomas Wheeler
Director of Public Works / City Engineer
This program focuses on the maintenance, repair, and graffiti removal of bus shelters throughout the city to provide a safe and aesthetic place for transit users.

Bus Shelter Operations Accomplishments and Goals
2021-2023 Accomplishments
Completed bus stop trash receptacle condition inventory.

Maintained clean, graffiti free shelters while reducing costs by managing and negotiating with vendor as a response to covid related maintenance reductions.
2023-2025 Goals
Begin and complete trash receptacle improvement project replacing damaged trash can liners.

Develop improved project scope and bid package for new
contract services.

Replace vandalized trash receptacles, benches, and glass as necessary.

Bus Shelter Operations Program by Funding Source
All Funds
General Fund $51,560 $59,700
Contractual Services $51,560 $59,700
Total All Funds: $51,560 $59,700
Name FY2024 Budgeted FY2025 Budgeted
Bus Shelter Operations Program Summary
Expense Objects
Contractual Services
Property Services $49,060 $57,200
Utilities and Utility Services $2,500 $2,500
Total Contractual Services: $51,560 $59,700
Total Expense Objects: $51,560 $59,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 307 Page 142 Planning, Engineering, Building and Safety
The Planning, Engineering, Building and Safety program area includes 8 programs encompassing the planning, engineering, building and safety functions of a city. They include planning services, building and safety services, community preservation, engineering, and inspection services.

Planning, Engineering, Building and Safety Organizational Chart Planning, Engineering,
Building and Safety
Gayle Ackerman
Director of
Community
Development
Planning,
Community
Preservation
Support and Contract
Services
Building and Safety
Thomas Wheeler
Director of Public
Works / City
Engineer
Engineering and
Inspection Services
City of Lake Forest | 2023-2025 Operating Budget 308 Page 143 Planning, Engineering, Building and Safety by Program
Budgeted Expenditures by Program
Building and Safety Services (22.9%)
Inspection Services (21.5%)
Current Planning Services (15.5%)
Community Preservation (12.6%)
Engineering Services (9.6%)
Advanced Planning Services (7.2%)
Planning Support (5.4%)
Engineering Support (5.3%)
Expenditures
Planning, Engineering, Building and Safety
Planning Support $296,545 $314,945
Current Planning Services $883,458 $907,658
Advanced Planning Services $610,300 $421,200
Building and Safety Services $1,330,060 $1,336,260
Community Preservation $714,631 $735,981
Engineering Support $300,000 $309,600
Engineering Services $556,230 $563,580
Inspection Services $1,245,600 $1,255,900
Total Planning, Engineering, Building and Safety: $5,936,824 $5,845,124 Total Expenditures: $5,936,824 $5,845,124
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 309 Page 144 Planning, Engineering, Building and Safety by Category
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$1
$2
$3
$4
$5
$6
$7
Expense Objects
Personnel Services $2,430,700 $2,542,200
Contractual Services $3,402,300 $3,202,300
Membership and Development $50,578 $47,378
Supplies, Materials and Other $53,246 $53,246
Total Expense Objects: $5,936,824 $5,845,124
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 310 Page 145 Community Development
Gayle Ackerman
Director of Community Development
Community Development operates and supports the following Programs:

Planning Commission
Planning Support
Current Planning Services
Advanced Planning
Building and Safety Services
Community Preservation
CDBG
Community Development Organizational Chart
Gayle Ackerman
Director of
Community
Development
Support Programs
Planning Commission,
CDBG,
Building and Safety
(contract)
Amy Stonich
Assistant Director of
Community Development
Planning, Community
Preservation
Arianna Ford Management Assistant
Planning Support,
Community Preservation
Ron Santos
Senior Planner
Advanced Planning, CDBG
Marie Luna
Senior Planner
Current Planning Services,
Advanced Planning
Jennifer Mansur
Associate Planner
Current Planning Services,
Advanced Planning
Connor Mulser
Assistant Planner
Current Planning Services
Darrell Hill
Code Enforcement
Supervisor
Community Preservation
Cassia Fernandes
Code Inspector
Community Preservation
Winston Karuga
Code Enforcement Officer
Community Preservation
Irena Phillips
Administrative Specialist
Planning Support
City of Lake Forest | 2023-2025 Operating Budget 311 Page 146 Community Development Expenditures by Program
Expenditures
Legislative
Planning Commission $24,225 $24,225
Total Legislative: $24,225 $24,225
Planning, Engineering, Building and Safety
Planning Support $296,545 $314,945
Current Planning Services $883,458 $907,658
Advanced Planning Services $610,300 $421,200
Building and Safety Services $1,330,060 $1,336,260
Community Preservation $714,631 $735,981
Total Planning, Engineering, Building and Safety: $3,834,994 $3,716,044 Community Vitality & Engagement
CDBG $382,115 $382,115
Total Community Vitality & Engagement: $382,115 $382,115 Total Expenditures: $4,241,334 $4,122,384
Name FY2024 Budgeted FY2025 Budgeted
Community Development Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$1
$2
$3
$4
$5
Expense Objects
Personnel Services
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 312 Page 147 Salaries and Wages $1,344,300 $1,416,100
Non Wage Compensation $7,080 $7,080
Employee Benefits $238,300 $240,000
Retirement Benefits $131,200 $138,300
Total Personnel Services: $1,720,880 $1,801,480
Contractual Services
Professional Services $2,126,500 $1,926,500
Non Professional Services $10,000 $10,000
Utilities and Utility Services $2,700 $2,700
Contributions to Organizations $285,615 $285,615
Total Contractual Services: $2,424,815 $2,224,815
Membership and Development
Membership and Development $36,078 $36,528
Total Membership and Development: $36,078 $36,528
Supplies, Materials and Other
Supplies < 1 Year $29,305 $29,305
Material > 1 Year <$5,000 $8,400 $8,400
Other Expenses $21,856 $21,856
Total Supplies, Materials and Other: $59,561 $59,561
Total Expense Objects: $4,241,334 $4,122,384
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 313 Page 148 Planning Support
Gayle Ackerman
Director of Community Development
The Planning Support program oversees the operations of the Advanced Planning, Current Planning, Building, Code Enforcement, Economic Development and Housing divisions and oversees the management of the CDBG grant. In addition to the coordination function, the Director of Community Development is responsible for advising the City Manager, Planning Commission, and City Council on planning, building and code enforcement matters.

Planning Support Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Planning Support Program by Funding Source
All Funds
General Fund $296,545 $314,945
Personnel Services $266,700 $285,100
Contractual Services $10,000 $10,000
Membership and Development $11,820 $11,820
Supplies, Materials and Other $8,025 $8,025
Total All Funds: $296,545 $314,945
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 314 Page 149 Planning Support Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Contractual Services Membership and Development
Personnel Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Personnel Services
Salaries and Wages $207,700 $224,400
Employee Benefits $41,000 $41,300
Retirement Benefits $18,000 $19,400
Total Personnel Services: $266,700 $285,100
Contractual Services
Non Professional Services $10,000 $10,000
Total Contractual Services: $10,000 $10,000
Membership and Development
Membership and Development $11,820 $11,820
Total Membership and Development: $11,820 $11,820
Supplies, Materials and Other
Supplies < 1 Year $2,225 $2,225
Material > 1 Year <$5,000 $1,000 $1,000
Other Expenses $4,800 $4,800
Total Supplies, Materials and Other: $8,025 $8,025
Total Expense Objects: $296,545 $314,945
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 315 Page 150 Current Planning Services
Gayle Ackerman
Director of Community Development
The Current Planning Services Program is responsible for coordinating the implementation of development applications for compliance with appropriate regulations and policies. In addition, this program reviews and processes applications for discretionary approvals pertaining to planned development permits, conditional use permits, variances, subdivisions, architectural review, and other precise development plans.

Current Planning Services Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Current Planning Services Program by Funding Source
All Funds
General Fund $883,458 $907,658
Personnel Services $594,700 $618,900
Contractual Services $275,000 $275,000
Membership and Development $7,008 $7,008
Supplies, Materials and Other $6,750 $6,750
Total All Funds: $883,458 $907,658
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 316 Page 151 Current Planning Services Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Personnel Services
Salaries and Wages $470,900 $492,400
Employee Benefits $78,200 $78,600
Retirement Benefits $45,600 $47,900
Total Personnel Services: $594,700 $618,900
Contractual Services
Professional Services $275,000 $275,000
Total Contractual Services: $275,000 $275,000
Membership and Development
Membership and Development $7,008 $7,008
Total Membership and Development: $7,008 $7,008
Supplies, Materials and Other
Supplies < 1 Year $5,435 $5,435
Material > 1 Year <$5,000 $500 $500
Other Expenses $815 $815
Total Supplies, Materials and Other: $6,750 $6,750
Total Expense Objects: $883,458 $907,658
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 317 Page 152 Advanced Planning Services
Gayle Ackerman
Director of Community Development
The Advanced Planning program is responsible for forward and long range planning, special projects, environmental analysis and review, community development, and housing. Advanced Planning processes General Plan Amendments as needed for certain development projects and zoning matters. General Plan Element updates are also processed as required by State and federal law. Advanced Planning works with regional agencies, such as the Air Quality Management District (AQMD), the Southern California Association of Governments (SCAG), the Center for Demographic Research, and the Orange County Council of Governments (OCCOG) on regional planning, demographic and socioeconomic issues. This program also works with the Local Agency Formation Commission (LAFCO) on regional and local sphere of influence studies and annexations. This program also oversees and conducts all environmental reviews and clearances.

Advanced Planning Services Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Advanced Planning Services Program by Funding Source
All Funds
General Fund $610,300 $421,200
Personnel Services $234,900 $245,800
Contractual Services $375,000 $175,000
Supplies, Materials and Other $400 $400
Total All Funds: $610,300 $421,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 318 Page 153 Advanced Planning Services Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Personnel Services
Salaries and Wages $184,600 $193,900
Employee Benefits $28,800 $29,300
Retirement Benefits $21,500 $22,600
Total Personnel Services: $234,900 $245,800
Contractual Services
Professional Services $375,000 $175,000
Total Contractual Services: $375,000 $175,000
Supplies, Materials and Other
Other Expenses $400 $400
Total Supplies, Materials and Other: $400 $400
Total Expense Objects: $610,300 $421,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 319 Page 154 Building and Safety Services
Gayle Ackerman
Director of Community Development
The Building and Safety Services program is responsible for the review of building plans, issuance of building permits, inspection of structures, and investigation of complaints relating to building code violations. Plan review includes new construction, additions, remodeling and tenant improvements for both commercial and residential construction. This program also determines occupancy classification for new buildings and for changes in existing buildings, and enforces Title 24 (State Amendments to Uniform Code) as it relates to disabled access requirements and energy.

Building and Safety Services Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Building and Safety Services Program by Funding Source
All Funds
General Fund
Personnel Services $115,200 $121,400
Contractual Services $1,200,000 $1,200,000
Supplies, Materials and Other $9,860 $9,860
Total General Fund: $1,325,060 $1,331,260
Special Revenue
Certified Access Specialist CASP
Contractual Services $5,000 $5,000
Total Certified Access Specialist CASP: $5,000 $5,000
Total Special Revenue: $5,000 $5,000
Total All Funds: $1,330,060 $1,336,260
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 320 Page 155 Building and Safety Services Program Summary
Budgeted Expenditures by Category
Contractual Services (90.2%)
Personnel Services (9.1%)
Supplies, Materials and Other (0.7%)
Expense Objects
Personnel Services
Salaries and Wages $90,100 $95,700
Employee Benefits $14,600 $14,600
Retirement Benefits $10,500 $11,100
Total Personnel Services: $115,200 $121,400
Contractual Services
Professional Services $1,205,000 $1,205,000
Total Contractual Services: $1,205,000 $1,205,000
Supplies, Materials and Other
Supplies < 1 Year $2,500 $2,500
Material > 1 Year <$5,000 $5,300 $5,300
Other Expenses $2,060 $2,060
Total Supplies, Materials and Other: $9,860 $9,860
Total Expense Objects: $1,330,060 $1,336,260
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 321 Page 156 Community Preservation
Gayle Ackerman
Director of Community Development
The Community Preservation program is responsible for the enforcement of the City's municipal code including zoning regulations and codes including property maintenance, signage, nonconforming uses and structures. The code enforcement officers respond to citizen complaints and pursue resolution to violations that are observed in the field.

Community Preservation Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Community Preservation Program by Funding Source
All Funds
General Fund $714,631 $735,981
Personnel Services $501,700 $522,600
Contractual Services $177,700 $177,700
Membership and Development $12,250 $12,700
Supplies, Materials and Other $22,981 $22,981
Total All Funds: $714,631 $735,981
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 322 Page 157 Community Preservation Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $391,000 $409,700
Employee Benefits $75,600 $76,100
Retirement Benefits $35,100 $36,800
Total Personnel Services: $501,700 $522,600
Contractual Services
Professional Services $175,000 $175,000
Utilities and Utility Services $2,700 $2,700
Total Contractual Services: $177,700 $177,700
Membership and Development
Membership and Development $12,250 $12,700
Total Membership and Development: $12,250 $12,700
Supplies, Materials and Other
Supplies < 1 Year $17,600 $17,600
Material > 1 Year <$5,000 $1,600 $1,600
Other Expenses $3,781 $3,781
Total Supplies, Materials and Other: $22,981 $22,981
Total Expense Objects: $714,631 $735,981
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 323 Page 158 Engineering and Inspection
Thomas Wheeler
Director of Public Works/ City Engineer
Public Works Engineering and Inspection operates and supports the following Programs:

Engineering Support
Engineering Services
Inspection Services
Engineering and Inspection Organizational Chart
Thomas Wheeler
Director of Public
Works / City
Engineer
Engineering and
Inspection Services
Douglas Erdman
Assistant City Engineer
Engineering and
Inspection Services
Nazila Mokarram
Principal Engineer
Engineering Services
Carole Langford
Administrative Specialist
Engineering Support
Engineering and Inspection Expenditures by Program
Expenditures
Planning, Engineering, Building and Safety
Engineering Support $300,000 $309,600
Engineering Services $556,230 $563,580
Inspection Services $1,245,600 $1,255,900
Total Planning, Engineering, Building and Safety: $2,101,830 $2,129,080 Total Expenditures: $2,101,830 $2,129,080
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 324 Page 159 Engineering and Inspection Expenditures by Category
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Personnel Services
Salaries and Wages $562,300 $589,400
Employee Benefits $94,700 $95,400
Retirement Benefits $60,500 $63,600
Total Personnel Services: $717,500 $748,400
Contractual Services
Professional Services $1,357,000 $1,357,000
Software and Digital Products $2,600 $2,600
Total Contractual Services: $1,359,600 $1,359,600
Membership and Development
Membership and Development $19,500 $15,850
Total Membership and Development: $19,500 $15,850
Supplies, Materials and Other
Supplies < 1 Year $3,230 $3,230
Material > 1 Year <$5,000 $600 $600
Other Expenses $1,400 $1,400
Total Supplies, Materials and Other: $5,230 $5,230
Total Expense Objects: $2,101,830 $2,129,080
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 325 Page 160 Engineering Support
Thomas Wheeler
Director of Public Works / City Engineer
Engineering Support provides responsibility for central administration of the Public Works Department and its associated programs. This program provides administrative support to all personnel, as well as general leadership for the Department, its goals, and its responsibilities. It provides representation for the City at regional governmental agencies such as the Orange County Transportation Authority (OCTA) and Transportation Corridor Agencies (TCA), and in professional organizations, such as the American Public Works Association and the American Society of Civil Engineers. Development of major capital projects, including concept planning, grant funding applications, budget development and monitoring, and project coordination are also handled by this program.

Engineering Support Accomplishments and Goals
2021-2023 Accomplishments
Developed the new two-year Capital Improvement Plan for FY 23-25
2023-2025 Goals
To provide leadership, support and guidance for the
implementation of the City’s Strategic Plan initiatives, CIP, and all other Public Works’ responsibilities.

Engineering Support Program by Funding Source
All Funds
General Fund $300,000 $309,600
Personnel Services $284,700 $296,300
Contractual Services $2,600 $2,600
Membership and Development $8,650 $6,650
Supplies, Materials and Other $4,050 $4,050
Total All Funds: $300,000 $309,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 326 Page 161 Engineering Support Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
Membership and Development
Personnel Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Personnel Services
Salaries and Wages $225,200 $235,400
Employee Benefits $35,200 $35,400
Retirement Benefits $24,300 $25,500
Total Personnel Services: $284,700 $296,300
Contractual Services
Software and Digital Products $2,600 $2,600
Total Contractual Services: $2,600 $2,600
Membership and Development
Membership and Development $8,650 $6,650
Total Membership and Development: $8,650 $6,650
Supplies, Materials and Other
Supplies < 1 Year $2,650 $2,650
Material > 1 Year <$5,000 $200 $200
Other Expenses $1,200 $1,200
Total Supplies, Materials and Other: $4,050 $4,050
Total Expense Objects: $300,000 $309,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 327 Page 162 Engineering Services
Thomas Wheeler
Director of Public Works / City Engineer
This program is responsible for the development and construction of projects in the Capital Improvement Program (CIP), including but not limited to park improvements, traffic improvements, slurry seal, concrete, arterial resurfacing, and the biennial update of the Pavement Management Program as required by Measure M. Processing right-of-way acquisitions and updating the City’s Pavement Management System are additional responsibilities of this program. It also serves as the staff liaison between the City and other agencies for multijurisdictional and externally controlled construction projects as well as the management of consultants working on designs, construction management, and inspections of Capital Improvement Projects.

Engineering Services Accomplishments and Goals
2021-2023 Accomplishments
Maintained a Pavement Condition Index of 77 for 2023.

Completed 31 of 67 CIP Projects.
2023-2025 Goals
Maintain a Pavement Condition Index rating of 75 or higher.

Complete New and Carryover CIP Projects
Engineering Services Program by Funding Source
All Funds
General Fund
Personnel Services $199,200 $208,200
Contractual Services $345,000 $345,000
Membership and Development $10,850 $9,200
Supplies, Materials and Other $1,180 $1,180
Total General Fund: $556,230 $563,580
Total All Funds: $556,230 $563,580
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 328 Page 163 Engineering Services Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $159,100 $167,100
Employee Benefits $24,600 $24,800
Retirement Benefits $15,500 $16,300
Total Personnel Services: $199,200 $208,200
Contractual Services
Professional Services $345,000 $345,000
Total Contractual Services: $345,000 $345,000
Membership and Development
Membership and Development $10,850 $9,200
Total Membership and Development: $10,850 $9,200
Supplies, Materials and Other
Supplies < 1 Year $580 $580
Material > 1 Year <$5,000 $400 $400
Other Expenses $200 $200
Total Supplies, Materials and Other: $1,180 $1,180
Total Expense Objects: $556,230 $563,580
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 329 Page 164 Inspection Services
Thomas Wheeler
Director of Public Works / City Engineer
This program reviews private development proposals, drainage plans, street improvement plans, grading plans, geotechnical reports, and landscape plans for conformance with all codes and ordinances adopted by the City or mandated by the State, as well as coordinates appropriate review by other agencies.?The program also reviews and administers developer bonds and agreements, encroachment, grading, and transportation permitting. The approval of tract maps, parcel maps, lot line adjustments, easements, and certificates of correction is also conducted by this program. In addition, this program provides inspection services for grading, development projects, encroachment permits, and haul routes permit applications, to ensure compliance with City-approved plans, specifications, and regulations, including all grading activities and the construction of roads, bridges, storm drains, traffic systems, landscape improvement projects, and commercial and residential development projects. This program is supported by fees charged to developers, property owners, and utilities. This program also provides inspection services for special projects such as utility related emergency repairs and water quality violations on an as-needed basis.

Inspection Services Accomplishments and Goals
2021-2023 Accomplishments
Exceeded Goal of 90% plan review within 10 Days.

Provided high quality Inspection services for developments within the City.
2023-2025 Goals
Continue to meet/exceed goal of 90% plan review within 10 days.

Continue to provide quality Inspection services for
developments within the City.

Inspection Services Program by Funding Source
All Funds
General Fund $1,245,600 $1,255,900
Personnel Services $233,600 $243,900
Contractual Services $1,012,000 $1,012,000
Total All Funds: $1,245,600 $1,255,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 330 Page 165 Inspection Services Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Personnel Services
Salaries and Wages $178,000 $186,900
Employee Benefits $34,900 $35,200
Retirement Benefits $20,700 $21,800
Total Personnel Services: $233,600 $243,900
Contractual Services
Professional Services $1,012,000 $1,012,000
Total Contractual Services: $1,012,000 $1,012,000
Total Expense Objects: $1,245,600 $1,255,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 331 Page 166 Transportation
Thomas Wheeler
Director of Public Works / City Engineer
The Transportation program area includes 4 programs encompassing the transportation functions of a city. They include transportation planning, signal maintenance services, traffic operations, and traffic safety.

Transportation Organizational Chart
Thomas Wheeler
Director of Public
Works / City
Engineer
Transportation
Tran Tran
Traffic Engineering
Manager
Planning, Signal
Maintenance, Operations,
Safety
Randy Fiore
Senior Permit Technician
Traffic Operations
Support
Traffic and Parking
Commission
City of Lake Forest | 2023-2025 Operating Budget 332 Page 167 Transportation by Program
Budgeted Expenditures by Program
Signal Maintenance Services (71%)
Traffiffiffic Operations (18.8%)
Transportation Planning (8.2%)
Traffiffiffic Safety (1.3%)
Traffiffiffic and Parking Commission (0.7%)
Expenditures
Legislative
Traffic and Parking Commission $15,680 $15,680
Total Legislative: $15,680 $15,680
Transportation
Transportation Planning $355,300 $196,800
Signal Maintenance Services $1,663,300 $1,705,100
Traffic Operations $444,950 $451,150
Traffic Safety $30,500 $32,000
Total Transportation: $2,494,050 $2,385,050
Total Expenditures: $2,509,730 $2,400,730
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 333 Page 168 Transportation by Category
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Personnel Services $236,080 $246,780
Contractual Services $2,243,000 $2,123,000
Membership and Development $9,100 $9,400
Supplies, Materials and Other $21,550 $21,550
Total Expense Objects: $2,509,730 $2,400,730
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 334 Page 169 Transportation Planning
Tran Tran
Traffic Engineering Manager
The Transportation Planning program reviews and makes recommendations on public and private development plans to ensure their consistency with sound transportation planning and traffic engineering principles. These activities include the review of environmental documents prepared by adjacent communities to assess potential transportation impacts on the City of Lake Forest. Transportation Planning also prepares applications for all applicable grant programs.? In addition, this program helps coordinate transportation planning on a regional scale with other agencies; provides technical support and analysis for the transportation studies and transportation-related issues associated with the development of the City's General Plan; monitors activities of the Orange County Transportation Authority (OCTA), attends monthly Technical Advisory Committee (TAC) meetings, and participates in other special technical advisory groups and conducts special studies as directed by City Council.

Transportation Planning Accomplishments and Goals
2021-2023 Accomplishments
Staff continues to participate in OCTA's Traffic Forum and TAC meetings.

Staff continues to participate in OCTA special technical advisory groups: OC Loops (Bicycle Master Plan and Strategies),
Alternative Communications Project (New traffic signal
communication technologies within remote areas), E-Bike Coordination Meetings, Transit Supportive Design Guidelines, and South Orange County Multimodal Transportation Study.

In addition, private warehouse development has been a
business trend and staff have been working collaboratively with the applicants.
2023-2025 Goals
Balance public and private development from a traffic
perspective and meet the strategic goal of a livable city that is well-planned, attractive, and safe.

Transportation Planning Program by Funding Source
All Funds
General Fund
Personnel Services $30,300 $31,800
Contractual Services $245,000 $85,000
Total General Fund: $275,300 $116,800
Capital Improvements
Lake Forest Traffic Mitigation
Contractual Services $80,000 $80,000
Total Lake Forest Traffic Mitigation: $80,000 $80,000
Total Capital Improvements: $80,000 $80,000
Total All Funds: $355,300 $196,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 335 Page 170 Transportation Planning Program Summary
Budgeted Program Expenditures by Category
Millions
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
Expense Objects
Personnel Services
Salaries and Wages $23,600 $24,800
Employee Benefits $3,800 $3,900
Retirement Benefits $2,900 $3,100
Total Personnel Services: $30,300 $31,800
Contractual Services
Professional Services $290,000 $130,000
Non Professional Services $35,000 $35,000
Total Contractual Services: $325,000 $165,000
Total Expense Objects: $355,300 $196,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 336 Page 171 Signal Maintenance Services
Tran Tran
Traffic Engineering Manager
The Signal Maintenance Services program is responsible for coordinating and reviewing the annual operation, repair, and upgrade of traffic signal equipment, including the payment of monthly electricity service bills and the administration of routine and extraordinary maintenance service contracts. This program also monitors annual operation and repair of traffic signal equipment provided through joint-agency cooperative agreements.

Signal Maintenance Services Accomplishments and Goals
2021-2023 Accomplishments
Updated the Traffic Signal Standard Plans and Specifications to provide uniformity of the City's signal infrastructure.

Completed the design for new traffic signal street name signs. 2023-2025 Goals
Ensure pedestrians, bicyclists, and motorists travel as efficiently and safely as possible on the roadways by sufficiently maintaining the traffic signal infrastructure.

Signal Maintenance Services Program by Funding Source
All Funds
General Fund
Personnel Services $40,300 $42,100
Contractual Services $1,008,000 $1,048,000
Supplies, Materials and Other $15,000 $15,000
Total General Fund: $1,063,300 $1,105,100
Special Revenue
State Gas Tax HUTA
Contractual Services $600,000 $600,000
Total State Gas Tax HUTA: $600,000 $600,000
Total Special Revenue: $600,000 $600,000
Total All Funds: $1,663,300 $1,705,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 337 Page 172 Signal Maintenance Services Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
Expense Objects
Personnel Services
Salaries and Wages $31,400 $33,000
Employee Benefits $5,000 $5,000
Retirement Benefits $3,900 $4,100
Total Personnel Services: $40,300 $42,100
Contractual Services
Governmental Agencies $18,000 $18,000
Professional Services $660,000 $660,000
Utilities and Utility Services $930,000 $970,000
Total Contractual Services: $1,608,000 $1,648,000
Supplies, Materials and Other
Other Expenses $15,000 $15,000
Total Supplies, Materials and Other: $15,000 $15,000
Total Expense Objects: $1,663,300 $1,705,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 338 Page 173 Traffic Operations
Tran Tran
Traffic Engineering Manager
This program plans, implements, and operates the Citywide, regionally integrated traffic signal system. Traffic Operations monitors traffic flow patterns to determine the traffic control devices needed at signalized intersections, by using traffic volume counts, turn movements at critical intersections, pedestrian counts, and speed surveys.? The implementation and management of the Traffic Signal Synchronization Project ("TSSP") falls within this program’s purview.? Traffic Operations also prepares and reviews unsignalized intersections to determine the need for new traffic signals and investigates and addresses citizen inquiries on circulation and traffic operation problems to identify and implement corrective measures.? Reviewing and monitoring signing and striping, maintaining, or replacing traffic control devices, reviewing construction, detour, and striping plans for capital projects, and reviewing encroachment, parking, special event, and transportation permits to ensure compliance with adopted City standards and policies are all responsibilities of the Traffic Operations program.

Traffic Operations Accomplishments and Goals
2021-2023 Accomplishments
Implemented a Traffic Management Center at City Hall. This will allow staff to address common traffic concerns remotely and efficiently.
2023-2025 Goals
Ensure pedestrian, bicyclists, and motorists travel as efficiently and safely as possible on the roadways by using traffic signal monitoring systems, synchronized traffic signals, and
conducting traffic counts to measure traffic volume to improve traffic flow by reducing delays, stops, vehicle emissions, and number of traffic collisions.

Traffic Operations Program by Funding Source
All Funds
General Fund
Personnel Services $77,000 $80,600
Contractual Services $15,000 $15,000
Membership and Development $4,100 $4,400
Supplies, Materials and Other $3,350 $3,350
Total General Fund: $99,450 $103,350
Special Revenue
State Gas Tax HUTA
Personnel Services $50,500 $52,800
Contractual Services $295,000 $295,000
Total State Gas Tax HUTA: $345,500 $347,800
Total Special Revenue: $345,500 $347,800
Total All Funds: $444,950 $451,150
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 339 Page 174 Traffic Operations Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Personnel Services
Salaries and Wages $99,700 $104,800
Employee Benefits $15,400 $15,400
Retirement Benefits $12,400 $13,200
Total Personnel Services: $127,500 $133,400
Contractual Services
Professional Services $295,000 $295,000
Non Professional Services $15,000 $15,000
Total Contractual Services: $310,000 $310,000
Membership and Development
Membership and Development $4,100 $4,400
Total Membership and Development: $4,100 $4,400
Supplies, Materials and Other
Supplies < 1 Year $3,150 $3,150
Other Expenses $200 $200
Total Supplies, Materials and Other: $3,350 $3,350
Total Expense Objects: $444,950 $451,150
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 340 Page 175 Traffic Safety
Tran Tran
Traffic Engineering Manager
This program monitors and analyzes reported traffic accidents to identify possible accident patterns or trends and determines possible corrective measures or safety improvements to reduce accidents and improve roadway safety.? This program also evaluates traffic counts, turn movement counts, radar surveys, parking studies and other field investigations for use in safety and other traffic analyses; investigates citizen requests for neighborhood traffic and other traffic safety issues; evaluates traffic circulation at various schools and/or bus stop locations; monitors the vehicular speeds at speed feedback sign locations; and responds to requests relating to vehicular, bicycle, pedestrian, and school crossing guard activities. The Traffic Safety program also provides an annual collision analysis, including accident trend analyses and recommended corrective measures, to the Traffic and Parking Commission.

Traffic Safety Accomplishments and Goals
2021-2023 Accomplishments
City of Lake Forest is among the top safest traffic related cities in Orange County.
2023-2025 Goals
Implement traffic safety measures appropriate for the given condition. In addition, Educate the public of traffic safety measures, Engineer our public street infrastructure with safety in mind, Enforce our public streets to maintain a family-friendly environment and a high-quality of life, Encourage our public to practice safe measures for traffic safety, and Evaluate conditions and emerging technological trends for traffic safety (the Five E’s of Traffic Safety).

Traffic Safety Program by Funding Source
All Funds
General Fund
Personnel Services $30,300 $31,800
Supplies, Materials and Other $200 $200
Total General Fund: $30,500 $32,000
Total All Funds: $30,500 $32,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 341 Page 176 Traffic Safety Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
$0.035
Expense Objects
Personnel Services
Salaries and Wages $23,600 $24,800
Employee Benefits $3,800 $3,900
Retirement Benefits $2,900 $3,100
Total Personnel Services: $30,300 $31,800
Supplies, Materials and Other
Material > 1 Year <$5,000 $200 $200
Total Supplies, Materials and Other: $200 $200
Total Expense Objects: $30,500 $32,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 342 Page 177 Environmental Services
Thomas Wheeler
Director of Public Works / City Engineer
The Environmental Services program area includes 5 programs encompassing the environmental services functions of a city.

They include trash and recycling services, C&D waste reduction recycling, organic waste recycling, beverage waste recycling, and NPDES Stormwater Program.

Environmental Services Organizational Chart
Thomas Wheeler
Director of Public
Works / City
Engineer
Environmental
Services
Devin Slaven
Environmental Manager
NPDES Stormwater
Program
Peter Meier
Water Quality Inspector
Christine Groves
Senior Management
Analyst
Trash & Recycling, C&D,
Organic Waste Recycling
City of Lake Forest | 2023-2025 Operating Budget 343 Page 178 Environmental Services by Program
Budgeted Expenditures by Program
NPDES Stormwater Program (66.5%)
Trash and Recycling Services (26.1%)
Organic Waste Recycling (3.7%)
Beverage Waste Recycling (1.9%)
C&D Waste Reduction Recycling (1.8%)
Expenditures
Environmental Services
Trash and Recycling Services $297,500 $287,200
C&D Waste Reduction Recycling $19,400 $20,100
Organic Waste Recycling $124,599 $40,400
Beverage Waste Recycling $21,000 $21,000
NPDES Stormwater Program $742,280 $733,280
Total Environmental Services: $1,204,779 $1,101,980
Total Expenditures: $1,204,779 $1,101,980
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 344 Page 179 Environmental Services by Category
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Personnel Services $546,500 $570,000
Contractual Services $498,199 $404,300
Membership and Development $8,700 $9,300
Supplies, Materials and Other $132,380 $113,380
Capital Outlays $19,000 $5,000
Total Expense Objects: $1,204,779 $1,101,980
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 345 Page 180 Trash and Recycling Services
Christine Groves
Senior Management Analyst
This program implements a variety of recycling programs to meet state recycling mandates and offers public education and outreach on recycling and solid waste services.? It also monitors solid waste legislation and new recycling programs being implemented in other cities; administers special waste management grants, prepares, and submits reporting as required by state law.

Trash and Recycling Services Accomplishments and Goals
2021-2023 Accomplishments
Initiated the procurement process for a new Solid Waste Services Agreement.
2023-2025 Goals
Complete the procurement process and award a new Solid
Waste Services Agreement.

Trash and Recycling Services Program by Funding Source
All Funds
General Fund
Personnel Services $201,300 $210,000
Contractual Services $25,000 $25,000
Membership and Development $200 $200
Supplies, Materials and Other $21,000 $2,000
Total General Fund: $247,500 $237,200
Special Revenue
C&D Waste Reduction Recycling
Contractual Services $50,000 $50,000
Total C&D Waste Reduction Recycling: $50,000 $50,000
Total Special Revenue: $50,000 $50,000
Total All Funds: $297,500 $287,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 346 Page 181 Trash and Recycling Services Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Personnel Services
Salaries and Wages $150,900 $158,500
Employee Benefits $31,600 $31,700
Retirement Benefits $18,800 $19,800
Total Personnel Services: $201,300 $210,000
Contractual Services
Professional Services $75,000 $75,000
Total Contractual Services: $75,000 $75,000
Membership and Development
Membership and Development $200 $200
Total Membership and Development: $200 $200
Supplies, Materials and Other
Other Expenses $21,000 $2,000
Total Supplies, Materials and Other: $21,000 $2,000
Total Expense Objects: $297,500 $287,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 347 Page 182 C&D Waste Reduction Recycling
Christine Groves
Senior Management Analyst
This program oversees the City's Construction and Demolition (C&D) Waste Recycling Program, monitors, and adjusts programing to meet state mandates.

C&D Waste Reduction Recycling Accomplishments and Goals 2021-2023 Accomplishments
Exceeded minimum 65% recycling rate for CalGreen-covered projects completed.

Maintained a 95% C&D deposit refund rate.
2023-2025 Goals
Maintain a minimum 65% overall diversion rate for CalGreencovered projects.

Maintain a C&D deposit refund rate over 90%
C&D Waste Reduction Recycling Program by Funding Source All Funds
General Fund $19,400 $20,100
Personnel Services $15,400 $16,100
Contractual Services $4,000 $4,000
Total All Funds: $19,400 $20,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 348 Page 183 C&D Waste Reduction Recycling Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.005
$0.01
$0.015
$0.02
$0.025
Expense Objects
Personnel Services
Salaries and Wages $11,600 $12,200
Employee Benefits $2,400 $2,400
Retirement Benefits $1,400 $1,500
Total Personnel Services: $15,400 $16,100
Contractual Services
Software and Digital Products $4,000 $4,000
Total Contractual Services: $4,000 $4,000
Total Expense Objects: $19,400 $20,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 349 Page 184 Organic Waste Recycling
Christine Groves
Senior Management Analyst
This program monitors organics collection implementation and ensures hauler fulfillment of SB 1383, tracks city purchases of organic materials, works directly with food generators to develop contracts with organizations for recovery for the food insecure, and provides ongoing outreach and education to prevent food waste.

Organic Waste Recycling Accomplishments and Goals
2021-2023 Accomplishments
Completed implementation of organics recycling for residential, multi-family, and commercial properties.

Worked with larger (“Tier One”) edible food generators to send surplus food to recovery organizations who provide meals to the food insecure.
2023-2025 Goals
Continue outreach to educate residents and businesses about organic waste recycling.

Work with (“Tier Two”) edible food generator to set up food recovery programs.

Implement waste inspections and compliance program.

Organic Waste Recycling Program by Funding Source
All Funds
General Fund
Personnel Services $38,700 $40,400
Total General Fund: $38,700 $40,400
Special Revenue
SB1383 Organics Waste Recycling
Contractual Services $85,899 $0
Total SB1383 Organics Waste Recycling: $85,899 $0
Total Special Revenue: $85,899 $0
Total All Funds: $124,599 $40,400
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 350 Page 185 Organic Waste Recycling Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Expense Objects
Personnel Services
Salaries and Wages $29,000 $30,500
Employee Benefits $6,100 $6,100
Retirement Benefits $3,600 $3,800
Total Personnel Services: $38,700 $40,400
Contractual Services
Professional Services $30,000 $0
Software and Digital Products $55,899 $0
Total Contractual Services: $85,899 $0
Total Expense Objects: $124,599 $40,400
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 351 Page 186 Beverage Waste Recycling
Christine Groves
Senior Management Analyst
This program encourages the reduction and recycling of beverage containers and supports the redemption of California Redemption Value (“CRV”).

Beverage Waste Recycling Accomplishments and Goals
2021-2023 Accomplishments
Grant funds were used to purchase bottle refilling stations installed at the Lake Forest Sports Park to facilitate the use of reusable bottles.

Maintained list of local CRV Redemption centers on the City’s website.
2023-2025 Goals
Utilize Beverage Container Grant funds to encourage the reduction and recycling of one-time use containers.

Beverage Waste Recycling Program by Funding Source
All Funds
Special Revenue
Beverage Recycling
Contractual Services $0 $14,000
Membership and Development $2,000 $2,000
Capital Outlays $19,000 $5,000
Total Beverage Recycling: $21,000 $21,000
Total Special Revenue: $21,000 $21,000
Total All Funds: $21,000 $21,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 352 Page 187 Beverage Waste Recycling Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Capital Outlays
Contractual Services
FY2024FY2025
$0
$0.005
$0.01
$0.015
$0.02
$0.025
Expense Objects
Contractual Services
Professional Services $0 $14,000
Total Contractual Services: $0 $14,000
Membership and Development
Membership and Development $2,000 $2,000
Total Membership and Development: $2,000 $2,000
Capital Outlays
Capital Outlay $19,000 $5,000
Total Capital Outlays: $19,000 $5,000
Total Expense Objects: $21,000 $21,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 353 Page 188 NPDES Stormwater Program
Devin Slaven
Environmental Manager
The Environmental Compliance program ensures the City of Lake Forest complies with the National Pollutant Discharge Elimination System (NPDES) permits issued by the Santa Ana and the San Diego Regional Water Quality Control Boards. This program, implemented by City staff in parallel with the implementation of the Orange County Stormwater Program, ensures compliance with the NPDES Permits and Waste Discharge Requirements.

The provisions outlined in the NPDES permits require the City to implement several programmatic requirements, which include regular data collection, management, analysis, and semi-annual and annual reporting on the elements and the effectiveness of the City’s water quality program. Additional responsibilities include Water Quality Improvement Plan implementation, industrial, commercial and food service business database management and inspections, residential and pollution incident response and enforcement, review of all new and significant re-development proposals and long-term Water Quality Management Plan implementation, public education and outreach, water quality monitoring and assessment, illicit discharge detection and elimination, construction management, and implementation of the Drainage Area Management Plan.

NPDES Stormwater Program Accomplishments and Goals
2021-2023 Accomplishments
The Environmental Compliance program completed all required program elements outlined in the NPDES permits.

Highlights include the completion of all data management and reporting requirements, implementation of the WQIP,
performance and documentation of approximately 200
inspections and pollution notification responses, and ongoing collaboration with our regional partners.
2023-2025 Goals
The Environmental Compliance program objective is to
continue completing all required program elements outlined in the NPDES permits.

NPDES Stormwater Program by Funding Source
All Funds
General Fund $742,280 $733,280
Personnel Services $291,100 $303,500
Contractual Services $333,300 $311,300
Membership and Development $6,500 $7,100
Supplies, Materials and Other $111,380 $111,380
Total All Funds: $742,280 $733,280
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 354 Page 189 NPDES Stormwater Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $223,400 $234,500
Employee Benefits $44,700 $44,800
Retirement Benefits $23,000 $24,200
Total Personnel Services: $291,100 $303,500
Contractual Services
Governmental Agencies $308,300 $308,300
Property Services $22,000 $0
Utilities and Utility Services $3,000 $3,000
Total Contractual Services: $333,300 $311,300
Membership and Development
Membership and Development $6,500 $7,100
Total Membership and Development: $6,500 $7,100
Supplies, Materials and Other
Supplies < 1 Year $680 $680
Material > 1 Year <$5,000 $200 $200
Other Expenses $110,500 $110,500
Total Supplies, Materials and Other: $111,380 $111,380
Total Expense Objects: $742,280 $733,280
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 355 Page 190 Culture, Leisure, and Recreation
Keith Neves
Assistant City Manager
The Culture, Leisure, and Recreation program area includes 9 programs encompassing the culture and recreation services of a city. They include community services and events, recreational programming such as classes, the senior center activities, and other facilities-based programming.

Culture, Leisure, and Recreation Organizational Chart
Culture, Leisure , and
Recreation
Community Events,
Recreation Programming
Community Services
Support
Keith Neves
Assistant City Manager
Nicole Houston
Management Analyst
Community Services
Support
Victoria Blethen
Recreation Manager
Senior Center, Recreation
Programming, Skate Park
Courtney Wysocki
Senior Recreation
Supervisor
Senior Center
Scott Stewart
Senior Recreation
Supervisor
Skate Park
Kevin Fernandez
Recreation Supervisor
Sports Park, Special Needs
Programming
Laura Lisack
Recreation Manager
Performing Arts &
Community Center, Sports
Park
Bill Barry
Recreation Supervisor
Sports Park, Recreation
Programming
Ken Sipes
Recreation Supervisor
Sports Park
Support Programs
Community Services
Commission
City of Lake Forest | 2023-2025 Operating Budget 356 Page 191 Culture, Leisure, and Recreation by Program
Budgeted Expenditures by Program
Sports Park (22.4%)
Recreation Programming (20.8%)
Skate Park (13.2%)
Senior Center (13.1%)
Community Events (11.9%)
Community Services Support (6.8%)
Community Center (6.3%)
Performing Arts Center (4.5%)
Special Needs Programming (1%)
Expenditures
Culture, Leisure, & Recreation
Community Services Support $407,845 $297,045
Community Events $470,800 $518,700
Senior Center $566,070 $567,770
Performing Arts Center $221,500 $195,100
Community Center $285,775 $274,575
Recreation Programming $898,600 $904,600
Sports Park $954,510 $972,093
Skate Park $617,800 $573,600
Special Needs Programming $41,600 $42,800
Total Culture, Leisure, & Recreation: $4,464,500 $4,346,283 Total Expenditures: $4,464,500 $4,346,283
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 357 Page 192 Culture, Leisure, and Recreation by Category
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$1
$2
$3
$4
$5
Expense Objects
Personnel Services $2,535,800 $2,590,400
Contractual Services $1,167,660 $1,032,843
Membership and Development $31,240 $33,240
Supplies, Materials and Other $682,800 $689,800
Capital Outlays $47,000 $0
Total Expense Objects: $4,464,500 $4,346,283
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 358 Page 193 Community Services Support
Keith Neves
Assistant City Manager
The Community Services Support program is responsible for the central management of the Department’s eight major programs.

This program provides the direction and support for developing partnerships and creating community building with individuals, organizations, groups, and public entities. Community Services Support provides staff support to the City's Community Services Commission, citizen committees; and serves as liaison to citizen groups and the City Council. The Community Calendar, City recreation newsletter (“Leaflet”), and departmental information on the City's web page are all updated on an ongoing basis through the Administration program.

Community Services Support Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Study existing court offerings and potentially repurpose existing tennis and other courts to pickleball.

Community Services Support by Funding Source
All Funds
General Fund $407,845 $297,045
Personnel Services $221,400 $228,600
Contractual Services $120,500 $500
Membership and Development $17,800 $19,800
Supplies, Materials and Other $48,145 $48,145
Total All Funds: $407,845 $297,045
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 359 Page 194 Community Services Support Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services Membership and Development
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Personnel Services
Salaries and Wages $176,200 $182,700
Employee Benefits $27,700 $27,700
Retirement Benefits $17,500 $18,200
Total Personnel Services: $221,400 $228,600
Contractual Services
Professional Services $120,000 $0
Utilities and Utility Services $500 $500
Total Contractual Services: $120,500 $500
Membership and Development
Membership and Development $17,800 $19,800
Total Membership and Development: $17,800 $19,800
Supplies, Materials and Other
Supplies < 1 Year $3,445 $3,445
Other Expenses $44,700 $44,700
Total Supplies, Materials and Other: $48,145 $48,145
Total Expense Objects: $407,845 $297,045
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 360 Page 195 Community Events
Keith Neves
Assistant City Manager
The Community Events program coordinates and partners with community organizations, educational institutions and the private sector to offer community-wide programs, and special events. These activities include Fourth of July parade, and the Holiday Boutique.

Community Events Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Revamp of Seasonal Lighting on El Toro, to enhance Lake Forest resident and visitor experience.

Expand Civic Center Campus resources and décor, to enhance event rental spaces, community events, and Civic Center campus visitor experience.

Produce the City's first Lunar New Year Event - open to the community.

Community Events by Funding Source
All Funds
General Fund $470,800 $518,700
Personnel Services $189,200 $195,100
Contractual Services $5,000 $5,000
Supplies, Materials and Other $276,600 $318,600
Total All Funds: $470,800 $518,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 361 Page 196 Community Events Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Personnel Services
Supplies, Materials and Other
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $147,800 $153,200
Employee Benefits $26,700 $26,700
Retirement Benefits $14,700 $15,200
Total Personnel Services: $189,200 $195,100
Contractual Services
Non Professional Services $5,000 $5,000
Total Contractual Services: $5,000 $5,000
Supplies, Materials and Other
Material > 1 Year <$5,000 $38,000 $80,000
Other Expenses $238,600 $238,600
Total Supplies, Materials and Other: $276,600 $318,600
Total Expense Objects: $470,800 $518,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 362 Page 197 Senior Center
Victoria Blethen
Recreation Manager
The Senior Center program manages the City's Clubhouse, which is a program offering a variety of activities to Lake Forest's 50 and better community. Highlights of programs, activities, and services include a transportation program, card playing, Bingo, board games, monthly game tournaments, wellness lectures, exercise classes, computer classes, craft classes, a book club, monthly activities calendar, movies, and much more.

Senior Center Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Senior Center by Funding Source
All Funds
General Fund $566,070 $567,770
Personnel Services $432,100 $438,800
Contractual Services $6,000 $6,000
Membership and Development $3,970 $3,970
Supplies, Materials and Other $124,000 $119,000
Total All Funds: $566,070 $567,770
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 363 Page 198 Senior Center Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Contractual Services
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Personnel Services
Salaries and Wages $375,800 $381,700
Employee Benefits $33,400 $33,500
Retirement Benefits $22,900 $23,600
Total Personnel Services: $432,100 $438,800
Contractual Services
Non Professional Services $6,000 $6,000
Total Contractual Services: $6,000 $6,000
Membership and Development
Membership and Development $3,970 $3,970
Total Membership and Development: $3,970 $3,970
Supplies, Materials and Other
Supplies < 1 Year $79,900 $79,900
Material > 1 Year <$5,000 $5,000 $0
Other Expenses $39,100 $39,100
Total Supplies, Materials and Other: $124,000 $119,000
Total Expense Objects: $566,070 $567,770
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 364 Page 199 Performing Arts Center
Jonathan Volzke
Communications and Marketing Manager
The Performing Arts Center program oversees operations of the Lake Forest Performing Arts Center, which doubles as the City Council Chamber. When the City is not hosting official meetings of the City Council and Commissions, the Performing Arts Center is available for rent for plays, musicals, pageants, spelling bees, awards ceremonies, graduations, and similar events requiring theater space.

Performing Arts Center Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Expansion of Performing Arts Center resources, to enhance event rental spaces, community events, and Civic Center campus visitor experience. Procurement and budget preapproved.

Performing Arts Center by Funding Source
All Funds
General Fund $221,500 $195,100
Personnel Services $126,600 $134,700
Contractual Services $51,500 $54,500
Supplies, Materials and Other $8,400 $5,900
Capital Outlays $35,000 $0
Total All Funds: $221,500 $195,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 365 Page 200 Performing Arts Center Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Personnel Services
Salaries and Wages $100,400 $107,700
Employee Benefits $18,200 $18,400
Retirement Benefits $8,000 $8,600
Total Personnel Services: $126,600 $134,700
Contractual Services
Non Professional Services $51,500 $54,500
Total Contractual Services: $51,500 $54,500
Supplies, Materials and Other
Supplies < 1 Year $3,700 $3,700
Material > 1 Year <$5,000 $4,500 $2,000
Other Expenses $200 $200
Total Supplies, Materials and Other: $8,400 $5,900
Capital Outlays
Capital Outlay $35,000 $0
Total Capital Outlays: $35,000 $0
Total Expense Objects: $221,500 $195,100
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 366 Page 201 Community Center
Laura Lisack
Recreation Manager
The Community Center program oversees operations of the Lake Forest Community Center which offers banquet and meeting rooms available to the public to rent. These spaces range in size and amenities to accommodate a variety of events including weddings, luncheons, ceremonies, conferences, seminars, classes, and more.

Community Center Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Procure a fold-away dance floor and decorations.

Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Community Center by Funding Source
All Funds
General Fund $285,775 $274,575
Personnel Services $199,700 $202,000
Contractual Services $51,000 $57,000
Membership and Development $3,000 $3,000
Supplies, Materials and Other $25,075 $12,575
Capital Outlays $7,000 $0
Total All Funds: $285,775 $274,575
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 367 Page 202 Community Center Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Personnel Services
Salaries and Wages $173,300 $175,300
Employee Benefits $14,200 $14,200
Retirement Benefits $12,200 $12,500
Total Personnel Services: $199,700 $202,000
Contractual Services
Non Professional Services $51,000 $57,000
Total Contractual Services: $51,000 $57,000
Membership and Development
Membership and Development $3,000 $3,000
Total Membership and Development: $3,000 $3,000
Supplies, Materials and Other
Supplies < 1 Year $11,875 $11,875
Material > 1 Year <$5,000 $12,500 $0
Other Expenses $700 $700
Total Supplies, Materials and Other: $25,075 $12,575
Capital Outlays
Capital Outlay $7,000 $0
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 368 Page 203 Total Capital Outlays: $7,000 $0
Total Expense Objects: $285,775 $274,575
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 369 Page 204 Sports Park
Laura Lisack
Recreation Manager
The 86-acre Sports Parke and Recreation center is one of the largest sports parks in Orange county with 5 acres devoted to sports fields and multi-functional recreation center. The Sports Park serves approximately 1,800 softball/baseball participants and 1,650 soccer/lacrosse/cricket participants per month and hosts 24 sports tournaments per year. The gymnasium is used by approximately 1,200 participants per month during "open gym" to enjoy basketball and volleyball. This program manages all programming here including youth and teen camps, special events, preschool program, contract classes, picnic gazebos and playgrounds.

Sports Park Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Sports Park by Funding Source
All Funds
General Fund $954,510 $972,093
Personnel Services $756,800 $765,700
Contractual Services $142,160 $150,843
Membership and Development $3,370 $3,370
Supplies, Materials and Other $52,180 $52,180
Total All Funds: $954,510 $972,093
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 370 Page 205 Sports Park Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
$1.2
Expense Objects
Personnel Services
Salaries and Wages $670,200 $678,100
Employee Benefits $49,900 $50,000
Retirement Benefits $36,700 $37,600
Total Personnel Services: $756,800 $765,700
Contractual Services
Non Professional Services $142,160 $150,843
Total Contractual Services: $142,160 $150,843
Membership and Development
Membership and Development $3,370 $3,370
Total Membership and Development: $3,370 $3,370
Supplies, Materials and Other
Supplies < 1 Year $38,480 $38,480
Material > 1 Year <$5,000 $7,500 $7,500
Other Expenses $6,200 $6,200
Total Supplies, Materials and Other: $52,180 $52,180
Total Expense Objects: $954,510 $972,093
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 371 Page 206 Recreation Programming
Victoria Blethen
Recreation Manager
This program plans, organizes and conducts, via contract services, a variety of Citywide recreational programs for all ages. The Recreation program is also responsible for one hundred and twenty-five scheduling matrices for City game fields, practice fields, and turf areas for over 9,000 registered youth sports participants in Lake Forest.

Recreation Programming Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Conduct focus groups to improve City operations utilizing community input.

Recreation Programming by Funding Source
All Funds
General Fund $898,600 $904,600
Personnel Services $86,200 $89,700
Contractual Services $751,500 $759,000
Supplies, Materials and Other $55,900 $55,900
Capital Outlays $5,000 $0
Total All Funds: $898,600 $904,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 372 Page 207 Recreation Programming Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Personnel Services
Salaries and Wages $66,000 $69,200
Employee Benefits $11,900 $11,900
Retirement Benefits $8,300 $8,600
Total Personnel Services: $86,200 $89,700
Contractual Services
Governmental Agencies $501,500 $501,500
Non Professional Services $250,000 $257,500
Total Contractual Services: $751,500 $759,000
Supplies, Materials and Other
Supplies < 1 Year $400 $400
Other Expenses $55,500 $55,500
Total Supplies, Materials and Other: $55,900 $55,900
Capital Outlays
Capital Outlay $5,000 $0
Total Capital Outlays: $5,000 $0
Total Expense Objects: $898,600 $904,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 373 Page 208 Skate Park
Victoria Blethen
Recreation Manager
This program manages the area's largest public Skate Park activities including special events, parties, lessons, and day to day activities. This park hosts over 60,000 visitors each year, and manages over 62,000 square feet of park.

Skate Park Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Procure specialty consultant and conduct a public engagement campaign centered around changes to the Etnies Skate Park and present conceptual plans for City Council consideration, as part of the Etnies Skate Park Remodel.

Celebrate the 20th Anniversary of the Etnies Skate Park of Lake Forest, the largest free skatepark in the state.

Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Skate Park by Funding Source
All Funds
General Fund $617,800 $573,600
Personnel Services $490,200 $501,000
Contractual Services $40,000 $0
Membership and Development $3,100 $3,100
Supplies, Materials and Other $84,500 $69,500
Total All Funds: $617,800 $573,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 374 Page 209 Skate Park Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services Membership and Development
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Personnel Services
Salaries and Wages $422,100 $431,800
Employee Benefits $43,800 $44,000
Retirement Benefits $24,300 $25,200
Total Personnel Services: $490,200 $501,000
Contractual Services
Professional Services $40,000 $0
Total Contractual Services: $40,000 $0
Membership and Development
Membership and Development $3,100 $3,100
Total Membership and Development: $3,100 $3,100
Supplies, Materials and Other
Supplies < 1 Year $57,200 $57,200
Material > 1 Year <$5,000 $3,000 $3,000
Other Expenses $24,300 $9,300
Total Supplies, Materials and Other: $84,500 $69,500
Total Expense Objects: $617,800 $573,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 375 Page 210 Special Needs Programming
Victoria Blethen
Recreation Manager
Special Needs programing develops and plans quality recreational experiences for our citizens encompassing Special Needs.

Special Needs Programming Accomplishments and Goals
2021-2023 Accomplishments
Increased sports tournaments from 11 to 24 annually.

Collaborated with youth sports organizations categorized as “Group 2” to enhance fundraising opportunities and optimize the efficiency of field usage.

Showcased Civic Center by hosting the 30th Anniversary of Cityhood event, 2nd Annual Tree Lighting Ceremony, and craft fair events.

Hosted 1st Annual Spooktacular.

Researched and offered emerging recreation, sports, and activities that appeal to the community, such as pickleball tournaments, and updated the recreation portion of The Leaflet to better market new and enhanced programming.

Analyzed the financial operations of facilities, recreation programming, and special events monthly to optimize efficiency and cost recovery.

Implemented new City Council-approved increases to various recreation fees to assist with greater cost recovery and market alignment.
2023-2025 Goals
Expand the Special Needs Program with the addition of an event and/or participation in the Special Olympics.

Use digital technologies to alter current processes resulting in improved efficiency and productivity, including credit card readers and iPads portable registration and research of kiosks for future implementation.

Procure consultant to collect community demographic data for use in analysis of Community Services programming,
potentially resulting in new or revision of programming (Potential impact on Community Events, Senior Center,
Community Center, Skate Park, Sports Park, Special Needs, and Senior Mobility.)
Special Needs Programming by Funding Source
All Funds
General Fund $41,600 $42,800
Personnel Services $33,600 $34,800
Supplies, Materials and Other $8,000 $8,000
Total All Funds: $41,600 $42,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 376 Page 211 Special Needs Programming Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.01
$0.02
$0.03
$0.04
$0.05
Expense Objects
Personnel Services
Salaries and Wages $26,900 $28,000
Employee Benefits $5,100 $5,100
Retirement Benefits $1,600 $1,700
Total Personnel Services: $33,600 $34,800
Supplies, Materials and Other
Other Expenses $8,000 $8,000
Total Supplies, Materials and Other: $8,000 $8,000
Total Expense Objects: $41,600 $42,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 377 Page 212 Community Vitality and Engagement
The Community Vitality and Engagement program area includes 14 programs encompassing the community engagement programs and functions of a city. They include programs such as communications and marketing, economic development, and affordable housing. This program area also includes event advisory committees and other community engagement programs such as the Citizens Academy, CERT, and Volunteers in the Park.

Community Vitality and Engagement Organizational Chart
Keith Neves Assistant City Manager
Jonathan Volzke Communications and Marketing Manager Communications and Marketing, Lake Forest TV Nick Gates Communications and Marketing Analyst Communications and Marketing, Lake Forest TV Noel Gomez Communications and Marketing Specialist Communications and Marketing, Citizens Academy Adrian Grijalva
Senior Management Analyst Economic Development, Affordable Housing Community Services
(Vacant)
Victoria Blethen Recreation Manager Senior Mobility Program Laura Lisack Recreation Manager 4tth of July Committee
Thomas Wheeler Director of Public Works / City Engineer Volunteers in the Park program Michael McConaha Maintenance Manager Volunteers in the Park program Peggy Samantha Management Aide Volunteers in the Park Program Sean McGovern Assistant to the City Manager
Sharlyn De La Paz Senior Management Analyst CERT, STARS, Explorers Program Gayle Ackerman Director of Community Development CDBG
Ron Santos Senior Planner CDBG
City of Lake Forest | 2023-2025 Operating Budget 378 Page 213 Community Vitality and Engagement by Program
Budgeted Expenditures by Program
Communications and Marketing (32.8%)
Economic Development (21.4%)
CDBG (17.7%)
Community Promotion (6.5%)
Senior Mobility Program (5.9%)
Housing Authority (4.7%)
Lake Forest TV (4.7%)
Affffffordable Housing (3%)
STARS (1.4%)
CERT (0.6%)
Citizens Academy (0.4%)
4th of July Committee (0.3%)
Expenditures
Community Vitality & Engagement
Communications and Marketing $663,685 $709,785
Lake Forest TV $104,600 $101,700
Economic Development $411,400 $462,500
Affordable Housing $61,300 $63,900
Housing Authority $102,200 $102,200
CDBG $382,115 $382,115
Senior Mobility Program $122,300 $127,000
Community Promotion $143,600 $140,600
Citizens Academy $9,500 $9,500
CERT $12,950 $12,950
STARS $30,000 $30,000
Explorers Program $5,500 $5,500
Performing Arts Center Advisory $1,800 $1,800
4th of July Committee $7,500 $7,500
Senior Advisory $1,000 $1,000
Volunteers in Parks $5,000 $5,000
Total Community Vitality & Engagement: $2,064,450 $2,163,050 Total Expenditures: $2,064,450 $2,163,050
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 379 Page 214 Community Vitality and Engagement by Category
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Personnel Services $693,500 $734,400
Contractual Services $842,115 $903,015
Membership and Development $48,860 $41,360
Supplies, Materials and Other $454,275 $474,275
Capital Outlays $25,700 $10,000
Total Expense Objects: $2,064,450 $2,163,050
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 380 Page 215 Communications and Marketing
Jonathan Volzke
Communications and Marketing Manager
The Communications & Marketing program oversees the operations of the division including short- and long-range planning and development, and oversight for both internal and external marketing and branding strategies for the entire organization. The program manages publicity for events, projects and City initiatives; plans and implements social media management strategies; oversees the citywide branding systems, marketing campaigns, graphic design and photography. This program is responsible for all functions and activities relating to public relations and community engagement; television franchise administration and television studio management; brand system oversight; emergency situation communications (Public Information Officer); and organization-wide communications efforts. The Public Information component of this program coordinates and implements the public information and community relations program for the City. This program prepares, reviews and approves news releases and other materials for distribution to the media as well as schedules press conferences and informational meetings with members of the press as needed. This program also oversees various print and electronic media in order to communicate news about the Lake Forest. For example, Public Information produces and distributes a quarterly recreation and community services brochure. This program also prepares and posts articles, e-News articles, news releases and timely updates to the City’s web page; coordinates and provides marketing for city-sponsored special events; and develops Public Service Announcements (PSAs) for citywide events.

Communications and Marketing Accomplishments and Goals
2021-2023 Accomplishments
Maintained City’s Government Channel on Cox
Communications, broadcasting City Council meetings and other City-created content over Cox Channel 851.

Maintained the City’s radio station on AM 1690 to inform residents of City news and events and provide information during emergencies.

Marketed rentals at The Clubhouse, Community Center, and Performing Arts Center for meetings and events.

Expanded use of artificial intelligence systems – Amazon Alexa, Google Home, etc. – to expand public communications.

Created multi-channel campaigns to educate residents on key issues such as: emergency preparedness, traffic safety/smart driving, organics recycling, Capital Improvement Projects, and crime prevention.

Designed and launched a new city website.

Engaged the community with a storytelling festival as part of the 1st Annual Spooktacular and author presentations for all ages.

Revamped and relaunched the City’s Leadership Academy to include modules for neighborhood and business watch,
homelessness, and a graduate/continuing studies course.

Conducted biennial Community Satisfaction Study.

Appoint community members to a Performing Arts Advisory Committee to provide input into the operations of the new Performing Arts Center.
2023-2025 Goals
Conduct a public engagement campaign centered around
changes to the Etnies Skate Park, as part of the Etnies Skate Park Remodel.

Conduct public engagement campaigns for the redevelopment of Lake Forest Nature Park and Lake Forest Park and present conceptual plans for City Council consideration, as part of the Neighborhood Community Park Revitalization.

Procure a consultant to translate community information and publications.

Using digital technologies to alter current processes, resulting in improved efficiency and productivity, implementation of Chatbot on the website, and implementation of community survey software.

Procurement of and licensing for the use of a drone.

In partnership with Community Services, conduct focus groups to improve City operations utilizing community input.

Conduct public engagement campaigns for the redevelopment of Lake Forest Nature Park and Lake Forest Park and present conceptual plans for City Council consideration.

City of Lake Forest | 2023-2025 Operating Budget 381 Page 216 Communications and Marketing by Funding Source
All Funds
General Fund $663,685 $709,785
Personnel Services $307,200 $323,200
Contractual Services $98,100 $137,100
Membership and Development $20,160 $14,260
Supplies, Materials and Other $218,225 $225,225
Capital Outlays $20,000 $10,000
Total All Funds: $663,685 $709,785
Name FY2024 Budgeted FY2025 Budgeted
Communications and Marketing Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Contractual Services
Supplies, Materials and Other
Personnel Services
FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Personnel Services
Salaries and Wages $242,200 $256,700
Employee Benefits $42,500 $42,700
Retirement Benefits $22,500 $23,800
Total Personnel Services: $307,200 $323,200
Contractual Services
Professional Services $30,000 $24,000
Software and Digital Products $66,100 $111,100
Non Professional Services $2,000 $2,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 382 Page 217 Total Contractual Services: $98,100 $137,100
Membership and Development
Membership and Development $20,160 $14,260
Total Membership and Development: $20,160 $14,260
Supplies, Materials and Other
Supplies < 1 Year $13,925 $13,925
Material > 1 Year <$5,000 $1,500 $1,500
Other Expenses $202,800 $209,800
Total Supplies, Materials and Other: $218,225 $225,225
Capital Outlays
Capital Outlay $20,000 $10,000
Total Capital Outlays: $20,000 $10,000
Total Expense Objects: $663,685 $709,785
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 383 Page 218 Lake Forest TV
Jonathan Volzke
Communications and Marketing Manager
The Cable Television program administers the City's cable television franchise agreement local programing. This program also oversees locally produced programs including the State of the City Address, Mayors Minutes, special events coverage, special feature programs and live broadcasts of each City Council meeting.

Lake Forest TV Accomplishments and Goals
2021-2023 Accomplishments
Maintained City’s Government Channel on Cox
Communications, broadcasting City Council meetings and other City-created content over Cox Channel 851.

Maintained the City’s radio station on AM 1690 to inform residents of City news and events and provide information during emergencies.

Marketed rentals at The Clubhouse, Community Center, and Performing Arts Center for meetings and events.

Expanded use of artificial intelligence systems – Amazon Alexa, Google Home, etc. – to expand public communications.

Created multi-channel campaigns to educate residents on key issues such as: emergency preparedness, traffic safety/smart driving, organics recycling, Capital Improvement Projects, and crime prevention.

Designed and launched a new city website.

Engaged the community with a storytelling festival as part of the 1st Annual Spooktacular and author presentations for all ages.

Revamped and relaunched the City’s Leadership Academy to include modules for neighborhood and business watch,
homelessness, and a graduate/continuing studies course.

Conducted biennial Community Satisfaction Study.

Appoint community members to a Performing Arts Advisory Committee to provide input into the operations of the new Performing Arts Center.
2023-2025 Goals
Implement the streaming of LFTV on the website.

Lake Forest TV by Funding Source
All Funds
General Fund $104,600 $101,700
Personnel Services $88,800 $93,600
Contractual Services $10,100 $8,100
Capital Outlays $5,700 $0
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 384 Page 219 Total All Funds: $104,600 $101,700
Name FY2024 Budgeted FY2025 Budgeted
Lake Forest TV Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Contractual Services
Personnel Services
FY2024
FY2025
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expense Objects
Personnel Services
Salaries and Wages $71,300 $75,700
Employee Benefits $12,100 $12,200
Retirement Benefits $5,400 $5,700
Total Personnel Services: $88,800 $93,600
Contractual Services
Software and Digital Products $4,200 $4,200
Non Professional Services $2,000 $0
Utilities and Utility Services $3,900 $3,900
Total Contractual Services: $10,100 $8,100
Capital Outlays
Capital Outlay $5,700 $0
Total Capital Outlays: $5,700 $0
Total Expense Objects: $104,600 $101,700
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 385 Page 220 Economic Development
Adrian Grijalva
Senior Management Analyst
The Economic Development Program encourages the retention and expansion of existing Lake Forest businesses, and works to attract new business to the City. Other components of the Economic Development Program include promoting the community through development of relationships with businesses, property owners, developers, property managers, and brokers. The City hosts a variety of special events and expos as a way to promote the City and attract new businesses.

Economic Development Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Economic Development by Funding Source
All Funds
General Fund $411,400 $462,500
Personnel Services $217,900 $234,600
Contractual Services $112,500 $132,500
Membership and Development $11,800 $10,200
Supplies, Materials and Other $69,200 $85,200
Total All Funds: $411,400 $462,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 386 Page 221 Economic Development Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Contractual Services
Personnel Services
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Personnel Services
Salaries and Wages $171,600 $186,800
Employee Benefits $32,700 $33,000
Retirement Benefits $13,600 $14,800
Total Personnel Services: $217,900 $234,600
Contractual Services
Professional Services $80,000 $100,000
Non Professional Services $2,500 $2,500
Contributions to Organizations $30,000 $30,000
Total Contractual Services: $112,500 $132,500
Membership and Development
Membership and Development $11,800 $10,200
Total Membership and Development: $11,800 $10,200
Supplies, Materials and Other
Supplies < 1 Year $21,200 $36,200
Other Expenses $48,000 $49,000
Total Supplies, Materials and Other: $69,200 $85,200
Total Expense Objects: $411,400 $462,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 387 Page 222 Affordable Housing
Adrian Grijalva
Senior Management Analyst
The Affordable Housing program works collaboratively to develop regional solutions for affordable and transitional housing needs in the City of Lake Forest.

Affordable Housing Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Affordable Housing by Funding Source
All Funds
General Fund $61,300 $63,900
Personnel Services $61,300 $63,900
Total All Funds: $61,300 $63,900
Name FY2024 Budgeted FY2025 Budgeted
Affordable Housing Program Summary
Expense Objects
Personnel Services
Salaries and Wages $46,000 $48,300
Employee Benefits $9,600 $9,600
Retirement Benefits $5,700 $6,000
Total Personnel Services: $61,300 $63,900
Total Expense Objects: $61,300 $63,900
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 388 Page 223 Housing Authority
Adrian Grijalva
Senior Management Analyst
The Housing Authority program manages the activities of the Lake Forest Housing Authority. The primary purpose of the Authority is to develop affordable housing for families of low and moderate income within the City of Lake Forest.

Housing Authority Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Housing Authority by Funding Source
All Funds
Special Revenue
Low and Moderate Income Housing Asset
Contractual Services $82,300 $82,300
Membership and Development $16,900 $16,900
Supplies, Materials and Other $3,000 $3,000
Total Low and Moderate Income Housing Asset: $102,200 $102,200 Total Special Revenue: $102,200 $102,200
Total All Funds: $102,200 $102,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 389 Page 224 Housing Authority Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
FY2024FY2025
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expense Objects
Contractual Services
Professional Services $82,300 $82,300
Total Contractual Services: $82,300 $82,300
Membership and Development
Membership and Development $16,900 $16,900
Total Membership and Development: $16,900 $16,900
Supplies, Materials and Other
Supplies < 1 Year $200 $200
Other Expenses $2,800 $2,800
Total Supplies, Materials and Other: $3,000 $3,000
Total Expense Objects: $102,200 $102,200
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 390 Page 225 CDBG
Gayle Ackerman
Director of Community Development
The purpose of this program is to administer the Federal Housing and Urban Development (HUD) Department’s Community Development Block Grant Program (CDBG). The CDBG program is intended to improve the urban living and economic environment for elderly residents or low- and/or moderate-income residents. Activities which are eligible for CDBG funding include housing rehabilitation programs, land acquisition for new housing construction, vocational training for persons with disabilities, and other programs that improve the living environment of persons of low and/or moderate-income. The City arranges citizen participation meetings and begins processing application requests in December of each year in order to prepare the Annual Action Plan by May of the subsequent year. A Consolidated Plan, which identifies housing and community development needs and establishes funding priorities, is required by HUD every five years.

CDBG Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
CDBG by Funding Source
All Funds
Special Revenue
Community Development Block Grant
Contractual Services $382,115 $382,115
Total Community Development Block Grant: $382,115 $382,115 Total Special Revenue: $382,115 $382,115
Total All Funds: $382,115 $382,115
Name FY2024 Budgeted FY2025 Budgeted
CDBG Program Summary
Expense Objects
Contractual Services
Professional Services $96,500 $96,500
Contributions to Organizations $285,615 $285,615
Total Contractual Services: $382,115 $382,115
Total Expense Objects: $382,115 $382,115
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 391 Page 226 Senior Mobility Program
Victoria Blethen
Recreation Manager
This program is funded by the Senior Mobility Grant and enables transportation for Lake Forest's seniors through the Dial a taxi senior mobility program.

Senior Mobility Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Expand options and marketing of Senior Mobility Program.

Increase use through additional locations and the creation of a marketing video to be shown through various media channels.

Senior Mobility Program by Funding Source
All Funds
General Fund
Personnel Services $18,300 $19,100
Total General Fund: $18,300 $19,100
Special Revenue
Measure M2 Senior Mobility
Contractual Services $104,000 $107,900
Total Measure M2 Senior Mobility: $104,000 $107,900
Total Special Revenue: $104,000 $107,900
Total All Funds: $122,300 $127,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 392 Page 227 Senior Mobility Program Summary
Budgeted Program Expenditures by Category
Millions
Personnel Services
Contractual Services
FY2024
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Expense Objects
Personnel Services
Salaries and Wages $13,500 $14,200
Employee Benefits $3,100 $3,100
Retirement Benefits $1,700 $1,800
Total Personnel Services: $18,300 $19,100
Contractual Services
Non Professional Services $104,000 $107,900
Total Contractual Services: $104,000 $107,900
Total Expense Objects: $122,300 $127,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 393 Page 228 Community Promotion
The Community Promotion program supplies community programs with funding and contributions to promote the wellbeing of the citizens.

Community Promotion Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Community Promotion by Funding Source
All Funds
General Fund $143,600 $140,600
Contractual Services $52,000 $52,000
Supplies, Materials and Other $91,600 $88,600
Total All Funds: $143,600 $140,600
Name FY2024 Budgeted FY2025 Budgeted
Community Promotion Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
FY2024
FY2025
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Expense Objects
Contractual Services
Non Professional Services $15,000 $15,000
Contributions to Organizations $37,000 $37,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 394 Page 229 Total Contractual Services: $52,000 $52,000
Supplies, Materials and Other
Supplies < 1 Year $7,600 $7,600
Other Expenses $84,000 $81,000
Total Supplies, Materials and Other: $91,600 $88,600
Total Expense Objects: $143,600 $140,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 395 Page 230 Citizens Academy
Jonathan Volzke
Communications and Marketing Manager
The City offers an eight-week leadership course for residents who are interested in how the City works and its departments. The program is to learn about local history, internal city operations, and future plans for the community.

Citizens Academy Accomplishments and Goals
2021-2023 Accomplishments
Revamped and relaunched the City’s Leadership Academy to include modules for neighborhood and business watch,
homelessness, and a graduate/continuing studies course. 2023-2025 Goals
Expand Lake Forest Academy, providing a Youth in Government option to the community. To be hosted at local high
school/middle schools.

Citizens Academy by Funding Source
All Funds
General Fund $9,500 $9,500
Supplies, Materials and Other $9,500 $9,500
Total All Funds: $9,500 $9,500
Name FY2024 Budgeted FY2025 Budgeted
Citizens Academy Program Summary
Expense Objects
Supplies, Materials and Other
Other Expenses $9,500 $9,500
Total Supplies, Materials and Other: $9,500 $9,500
Total Expense Objects: $9,500 $9,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 396 Page 231 CERT
Sharlyn De La Paz
Senior Management Analyst
The purpose of the CERT program is to manage the Community Emergency Response Team (CERT), which is a citizen program to train Lake Forest residents to fill the void in major emergencies until professional emergency responders arrive. CERT is a national program, under the Federal Emergency Management Agency (FEMA). The CERT program, overseen by Lake Forest police services, includes eight hands-on classes delivered in 3-hour sessions. Participating residents learn about the following:

Emergency Preparedness, Fire Safety, Emergency Medical Operations I, Emergency Medical Operations II, Light Search and Rescue I, CERT Organization, Disaster Psychology/Terrorism, and participate in a Saturday Disaster Simulation/Exercise.

CERT Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
CERT by Funding Source
All Funds
General Fund $12,950 $12,950
Contractual Services $500 $500
Supplies, Materials and Other $12,450 $12,450
Total All Funds: $12,950 $12,950
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 397 Page 232 CERT Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
FY2024FY2025
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
$0.015
Expense Objects
Contractual Services
Non Professional Services $500 $500
Total Contractual Services: $500 $500
Supplies, Materials and Other
Supplies < 1 Year $10,450 $10,450
Other Expenses $2,000 $2,000
Total Supplies, Materials and Other: $12,450 $12,450
Total Expense Objects: $12,950 $12,950
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 398 Page 233 STARS
Sharlyn De La Paz
Senior Management Analyst
The purpose of the STARS program is to manage the Sheriff's Team of Active Retired Seniors (STARS), which is a senior citizen volunteer program through the Lake Forest police services. STARS volunteers will often be involved in the following activities and tasks: Assist Both Code Enforcement and Public Works, Assist in Neighborhood Watch Programs, Business Checks, City Park Watch, Clerical Support, Radar Display, Board Trailer, Seniors Offering Support, Special Events, Vacation Home Checks, and Van Patrol.

STARS Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
STARS by Funding Source
All Funds
General Fund $30,000 $30,000
Contractual Services $500 $500
Supplies, Materials and Other $29,500 $29,500
Total All Funds: $30,000 $30,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 399 Page 234 STARS Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
FY2024FY2025
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
$0.035
Expense Objects
Contractual Services
Non Professional Services $500 $500
Total Contractual Services: $500 $500
Supplies, Materials and Other
Supplies < 1 Year $3,500 $3,500
Other Expenses $26,000 $26,000
Total Supplies, Materials and Other: $29,500 $29,500
Total Expense Objects: $30,000 $30,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 400 Page 235 Explorers Program
Sharlyn De La Paz
Senior Management Analyst
The purpose of the Explorers program is to manage a law enforcement explorer post overseen my OCSD which is targeted at career-oriented young adults, age 14 through 20, who are referred to as "Explorers." The program is a co-educational, young adult program supervised by Lake Forest police services and provides an opportunity for young adults to explore the law enforcement field.

Explorers Program Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Explorers Program by Funding Source
All Funds
General Fund $5,500 $5,500
Supplies, Materials and Other $5,500 $5,500
Total All Funds: $5,500 $5,500
Name FY2024 Budgeted FY2025 Budgeted
Explorers Program Summary
Expense Objects
Supplies, Materials and Other
Other Expenses $5,500 $5,500
Total Supplies, Materials and Other: $5,500 $5,500
Total Expense Objects: $5,500 $5,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 401 Page 236 Performing Arts Center Advisory
Jonathan Volzke
Communications and Marketing Manager
The Performing Arts Center Advisory is a group of volunteer residents who have experience in acting, production, theater management, or marketing. The group meets quarterly to provide the City insight on managing the PAC.

Performing Arts Center Advisory Accomplishments and Goals 2021-2023 Accomplishments 2023-2025 Goals
Performing Arts Center Advisory by Funding Source
All Funds
General Fund $1,800 $1,800
Supplies, Materials and Other $1,800 $1,800
Total All Funds: $1,800 $1,800
Name FY2024 Budgeted FY2025 Budgeted
Performing Arts Center Advisory Program Summary
Expense Objects
Supplies, Materials and Other
Other Expenses $1,800 $1,800
Total Supplies, Materials and Other: $1,800 $1,800
Total Expense Objects: $1,800 $1,800
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 402 Page 237 Senior Advisory
Victoria Blethen
Recreation Manager
The City's Senior Advisory Board is committed to support and serve the senior citizen population in our community. The Board's role is to serve in an advisory capacity to the Community Services Commission for the purpose of providing the Commission with information on all issues of importance to senior citizens.

Senior Advisory Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
Senior Advisory by Funding Source
All Funds
General Fund $1,000 $1,000
Supplies, Materials and Other $1,000 $1,000
Total All Funds: $1,000 $1,000
Name FY2024 Budgeted FY2025 Budgeted
Senior Advisory Program Summary
Expense Objects
Supplies, Materials and Other
Other Expenses $1,000 $1,000
Total Supplies, Materials and Other: $1,000 $1,000
Total Expense Objects: $1,000 $1,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 403 Page 238 4th of July Committee
Laura Lisack
Recreation Manager
The 4th of July Parade Committee is a volunteer committee comprised of citizens helping plan the annual parade. 4th of July Committee Accomplishments and Goals
2021-2023 Accomplishments 2023-2025 Goals
4th of July Committee by Funding Source
All Funds
General Fund $7,500 $7,500
Supplies, Materials and Other $7,500 $7,500
Total All Funds: $7,500 $7,500
Name FY2024 Budgeted FY2025 Budgeted
4th of July Committee Program Summary
Expense Objects
Supplies, Materials and Other
Supplies < 1 Year $2,500 $2,500
Other Expenses $5,000 $5,000
Total Supplies, Materials and Other: $7,500 $7,500
Total Expense Objects: $7,500 $7,500
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 404 Page 239 Volunteers in Parks
Michael McConaha
Maintenance Manager
This program consists of Citizen volunteers who inspect parks quarterly and provide the City with detailed park inspection reports. Information is provided to City inspectors to perform repairs or park improvements to benefit park visitors.

Volunteers in Parks Accomplishments and Goals
2021-2023 Accomplishments
Completed first year of program with 16 volunteers performing quarterly inspections of 31 parks.
2023-2025 Goals
Perform quarterly inspections of 31 parks.

Conduct bi-annual meetings with volunteers.

Volunteers in Parks Program by Funding Source
All Funds
General Fund $5,000 $5,000
Supplies, Materials and Other $5,000 $5,000
Total All Funds: $5,000 $5,000
Name FY2024 Budgeted FY2025 Budgeted
Volunteers in Parks Program Summary
Expense Objects
Supplies, Materials and Other
Supplies < 1 Year $4,000 $4,000
Other Expenses $1,000 $1,000
Total Supplies, Materials and Other: $5,000 $5,000
Total Expense Objects: $5,000 $5,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 405 Page 240

FUND SUMMARIES
City of Lake Forest | 2023-2025 Operating Budget 406 Page 241 General Fund -
Fund Group
The General Fund Group Funds include the general operating fund of the city. It is used to account for all financial resources except for those required to be accounted for in another fund. Additionally, the City maintains one capital projects fund and two separate reserve funds which are combined with the General Fund for purposes of the City's audited financial statements. They are the Capital Improvement Projects Fund, the Infrastructure Reserve Fund, and the Neighborhood Park Improvement Reserve Fund.

Summary
Budgeted Revenue Source
Budgeted Expenditures
FY2024 FY2025
$0
$20M
$40M
$60M
$80M
General Fund - Fund Group: Revenue by Fund
General $63,275,800 $65,339,600
Total General: $63,275,800 $65,339,600
Name FY2024 Budgeted FY2025 Budgeted
General Fund - Fund Group: Revenues by Source
Revenue Source
Taxes $53,312,000 $55,334,800
Intergovernmental $260,000 $260,000
Licenses and Permits $2,289,500 $2,289,500
Charges for Current Services $2,842,300 $2,860,300
Developer Contributions $120,000 $120,000
Fines, Forfeiture, and Penalties $450,000 $450,000
Use of Money and Property $3,917,000 $3,940,000
Other Revenues $85,000 $85,000
Total Revenue Source: $63,275,800 $65,339,600
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 407 Page 242 General Fund - Fund Group: Expenditures by Fund
General $59,594,104 $60,781,871
General Fund CIP Projects $2,517,200 $2,130,000
Infrastructure Reserve $0 $243,420
Neighborhood Park Reserve $555,000 $950,000
Total: $62,666,304 $64,105,291
Name FY2024 Budgeted FY2025 Budgeted
General Fund - Fund Group: Expenditures by Program Area Expenditures
Legislative $441,335 $509,132
Management and Support $9,804,130 $9,710,830
Public Safety $23,629,885 $24,657,686
Infrastructure Maintenance Services $11,569,865 $11,758,751 Planning, Engineering, Building and Safety $5,931,824 $5,840,124 Transportation $1,468,550 $1,357,250
Environmental Services $1,047,880 $1,030,980
Culture, Leisure, & Recreation $4,464,500 $4,346,283
Community Vitality & Engagement $1,476,135 $1,570,835
Capital Improvement Plan $2,832,200 $3,323,420
Total Expenditures: $62,666,304 $64,105,291
Name FY2024 Budgeted FY2025 Budgeted
General Fund - Fund Group: Expenditures by Category
Expense Objects
Personnel Services $11,905,950 $12,499,150
Contractual Services $44,297,510 $45,214,030
Membership and Development $441,588 $440,685
Supplies, Materials and Other $1,950,926 $1,998,076
Capital Outlays $1,217,700 $609,500
Capital Improvement Plan $2,832,200 $3,323,420
Debt Service $20,430 $20,430
Total Expense Objects: $62,666,304 $64,105,291
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 408 Page 243 Special
Revenue Fund
Group
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

Summary
Budgeted Revenue Source
Budgeted Expenditures
FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Special Revenue Fund Group: Revenue by Fund
Low and Moderate Income Housing Asset $66,400 $66,400
State Gas Tax HUTA $2,489,000 $2,489,000
SCAQMD AB2766 Subvention $112,700 $112,700
Measure M2 Local Fair Share $1,969,274 $2,045,537
Measure M2 Senior Mobility $104,000 $107,900
Supplemental Law Enforcement Services $125,000 $130,000 C&D Waste Reduction Recycling $50,000 $50,000
Beverage Recycling $21,000 $21,000
Certified Access Specialist CASP $5,000 $5,000
Community Development Block Grant $520,784 $562,115
State GAS Tax RMRA $2,185,000 $2,185,000
Permanent Local Housing Allocation Program $942,814 $0
Total: $8,590,972 $7,774,652
Name FY2024 Budgeted FY2025 Budgeted
Expenditures by Fund
Low and Moderate Income Housing Asset $102,200 $102,200 State Gas Tax HUTA $2,459,229 $2,882,764
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 409 Page 244 SCAQMD AB2766 Subvention $0 $45,000
Measure M2 Local Fair Share $3,668,947 $1,962,680
Measure M2 Senior Mobility $104,000 $107,900
Supplemental Law Enforcement Services $152,000 $152,000 C&D Waste Reduction Recycling $50,000 $50,000
SB1383 Organics Waste Recycling $85,899 $0
Beverage Recycling $21,000 $21,000
Certified Access Specialist CASP $5,000 $5,000
Community Development Block Grant $520,784 $562,115
State GAS Tax RMRA $1,011,053 $4,153,900
Permanent Local Housing Allocation Program $942,814 $0
Total: $9,122,926 $10,044,559
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 410 Page 245 Capital Projects
Fund Group
Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital equipment, facilities, and infrastructure. The City maintains several capital projects funds for various transportation funding, grant programs, and developer fees.

Summary
Budgeted Revenue Source
Budgeted Expenditures
FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
$6M
Capital Projects Fund Group: Revenue by Fund
Community Facilities Fees $3,900,000 $3,900,000
Lake Forest Traffic Mitigation $215,700 $215,700
Foothill Circulation Phasing Plan $1,072,950 $1,072,950 Park Development $23,100 $23,100
Total: $5,211,750 $5,211,750
Name FY2024 Budgeted FY2025 Budgeted
Capital Projects Fund Group: Expenditures by Fund
Lake Forest Traffic Mitigation $1,087,800 $80,000
Foothill Circulation Phasing Plan $1,525,000 $0
Meadows Traffic Improvement $2,122,900
Total: $4,735,700 $80,000
Name FY2024 Budgeted FY2025 Budgeted
City of Lake Forest | 2023-2025 Operating Budget 411 Page 246

APPENDIX
City of Lake Forest | 2023-2025 Operating Budget 412 Page 247 Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities.

Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and City of Lake Forest | 2023-2025 Operating Budget 413 Page 248 Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements.

Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

City of Lake Forest | 2023-2025 Operating Budget 414 Page 249 Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.

Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

City of Lake Forest | 2023-2025 Operating Budget 415 Page 250 Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

City of Lake Forest | 2023-2025 Operating Budget 416 Page 251 Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

City of Lake Forest | 2023-2025 Operating Budget 417 Page 252 ATTACHMENT 2
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Introduction
The City of Lake Forest understands the need and impact that a long-range forecasting model such as a Master Financial Plan (“MFP”) can provide, and so is incorporating the document as part of the biennial budget process. The budget is a resource allocation document and serves as the financial plan for the City, providing policy direction in the areas of desired service levels and funding priorities.

Per the Financial Management and Budgetary Policy (“Policy”), the City shall maintain a long-range fiscal perspective, and shall develop and adopt an Operating Budget with a sharp focus on the long-term financial solvency and compliance with the Policy. The MFP along with the development of a two-year Operating Budget, a seven-year Capital Improvement Plan, and a seven-year Financial Forecast are prepared and analyzed to ensure the City’s financial integrity and strong financial condition. More specifically, the MFP will be used to project General Fund revenue, expenditures, transfers and capital outlay for the upcoming two-year budget cycle and an additional five years out. The MFP allows for a deeper analysis of how past and current spending decisions will affect future operating costs.

This MFP was prepared as part of the 2023-2025 Operating Budget process and focuses on General Fund revenue and expenditures for 2023-2025 plus an additional five years of projections, out to Fiscal Year 2029-30.

The MFP is not only used to help develop a balanced budget, but it also provides essential information on projected General Fund reserves and allows for analysis of the amount of resources available to fund equipment replacement as well as asset rehabilitation and repair. The long-range nature of the MFP also allows staff to be more proactive in budget planning, using the seven years of projections to plan for anticipated shifts in revenues or expenditures. This forecast sets the stage for financial planning, but it does not represent formally adopted revenues and expenditures. It provides context for considering the City’s ability to continue current services, maintain existing assets and/or fund new initiatives.

The Value of a Longer Look
The two-year budget document focuses on the upcoming two-year fiscal period in detail. It is comprehensive and presents information for all City departments and all City funds on a program basis and at an expenditure category level. Programmatic accomplishments and goals as well as financial results and estimates to accomplish the goals are presented.

The MFP on the other hand takes a longer look, both in retrospect and prospectively. The longer look back provides greater context and helps to substantiate the estimates and projections going forward.

The longer planning horizon going forward better illustrates the impact of current decisions and assumptions on future financial positions. For example, the impact of seemingly small differences in current growth rates will magnify over time and their impact will be seen more clearly in a plan with a longer horizon than that of a two-year budget.

Methodology
Lake Forest’s financial forecasting method is based on assessments made by local economists of the local, regional, and national economies. These assessments and assumptions set the baseline for projecting the rates of change of Lake Forest’s revenues and expenditures. 419
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The MFP projects revenues, expenditures, and reserves in the General Fund, which finances the bulk of the City’s major operations. The period of the revenue forecast and expenditure plan includes the two years of the 2023-25 budget, and then five additional years through FY 2029-30. Each major individual area of revenue and expenditure is accompanied by five years of historical data to provide context for the forecasts and related discussions.

Economic Context and Assumptions
Many of the revenue and expenditure forecasts in the plan are driven by key assumptions about inflation rates and projected changes to the City’s population. Given the timing of the 2023-2030 MFP update, and its use in developing the 2023-2025 budget, the Chapman University Economic Forecast for 2023 held on December 13, 2022 and consultation with HdL Coren & Cone (HdL) was utilized as the primary basis for the revenue and expenditure projections contained herein.

The basic tenants of that forecast, along with additional research conducted by the Finance staff were utilized for the development of this Master Financial Plan. According to the State of California Department of Finance CPI for the region is anticipated to increase by 4.6% annually. In addition to using projections form these forecasts, the City uses information and projections from the California Department of Tax and Fee Administration, and the Orange County Transportation Authority to develop the projections included in the City’s Seven-Year Financial forecast and the development of this MFP.

Other assumptions in this forecast are based on historical trends of revenues and expenditures, and/or information from other agencies or consulting groups, including the County of Orange (property values), the Public Employees Retirement System (retirement rates), HdL Companies (sales and property tax data), and other applicable sources.

The following discussion includes projections for several categories of revenues and operating expenditures. The projection for each category includes a discussion of assumptions based on trends in consumption of City services, expected changes in CPI, and other relevant factors that are unique to each category of revenue or expenditure.

General Fund Revenues
General Fund revenues are comprised of various individual revenue sources, the most significant being property tax and sales tax, which comprise about 70% of all General Fund revenue. The City has been fortunate to have a very strong revenue base.

The seven-year forecast – which includes the 2023-25 adopted budget – presents a conservative growth projection for general fund revenues. The General Fund revenue forecast is at the center of the City’s long-range financial planning efforts and forms the foundation for the two-year budget and MFP. The average rate of change for the prior five-year period is 5.26%. The 2023-2025 budget project revenues to grow an average of 3.69% when compared to the FY 2022-23 amended budget. For the five years of the MFP beyond the two-year budget cycle (FY 2025-26 to FY 2029-30), average annual revenue growth is projected to be approximately 2.60%. Overall, the revenue forecast is positive with total General Fund revenue projected to grow an average of 2.91% over the seven-year forecasting period (FY 2023-24 to FY 2029-30).
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Within total General Fund revenues, the seven most significant revenue sources to watch are: (1) property tax revenue; (2) sales tax revenue; (3) transient occupancy tax; (4) investment earnings; (5) franchise fees; (6) licenses and permits; and, (7) charges for services. These revenue streams will be discussed in greater detail in the following sections.

Taxes
As with most cities, the City’s dominant sources of revenue fall into the broader category of taxes. The following projections for tax revenues show steady annual growth as a result of a strong revenue base, continued growth in property values, and the City’s ability to accommodate and retain profitable businesses from a diverse set of industries.

Property Tax Revenue
Property tax revenue accounts for $23.7 million or 39% of total General Fund revenues in FY 2022-23, representing the City’s largest single revenue source. The strength of the City’s underlying property tax base has been a prime factor in the City’s financial stability over the years. Over the past 10 years, Property values in Orange County have steadily increased resulting in a similar increase of property tax revenue for the City. The City’s total assessed value of property (secured and unsecured) is approximately $18.50 billion (as recorded by the Orange County Assessor and updated for FY 2022-23).

The assessed value of taxable property represents an increase in assessed value of 6.50% over the prior fiscal year, and an average percent change of 5.94% over the last five fiscal years.

Property tax revenue is estimated to increase 6% in FY 2023-24 over the amended FY 2022-23 budget and increase 6% in FY 2024-25. The City of Lake Forest property tax revenue has an average annual growth rate of 5.96% between FY 2018-19 and FY 2023-24. Property tax revenue was relatively unaffected by the COVID-19 pandemic. This was primarily due to new residential housing development and historically low mortgage rates. The Lake Forest median single family residential sale price increased by 17.47% in 2021 and increased again by 23.62% in 2022, demonstrating the strength and stability of the City’s property tax base. The forecast reflects the anticipated growth in assessed valuation during this period. The 2023-25 MFP forecasts General Fund property tax revenue to increase at a steady rate of 4% annually beginning FY 2026-2027.

Sales Tax Revenue
Sales tax is the second largest revenue source for the City of Lake Forest. Sales tax revenue represents approximately 30% of total General Fund revenue. Sales tax revenue includes the sales tax generated by all retail and other sales tax producers in the city, such as service stations, auto dealers, and grocery stores.

In FY 2019-20 there was a decline in sales tax revenue compared to FY 2018-19. This was due to a decrease in receipt of sales taxes related to COVID-19 pandemic. Since sales tax is considered a cyclical tax, it is impacted by economic conditions such as unemployment, consumer spending, and consumer confidence. When federal, state, and local governments instituted restrictions, stay-at-home orders, limitations on public gatherings, and closures of non-essential businesses caused sales tax revenue to be 421
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impacted by an increase in unemployment and decrease in consumer confidence and spending. These economic drivers impacted receipt of sales tax and caused sales tax revenue to decrease 8.9% over the previous fiscal year. By the end of FY 2021, one year after the start of the COVID-19 pandemic, sales tax revenue recovered to pre covid levels. Taxable sales categories such as restaurants, building materials, and auto dealers and supplies have contributed to the recovery and growth of sales tax revenue for the City. The forecast for sales tax reflects a recovery from the COVID-19 pandemic in FY 2021-22. A growth of 4% is projected in FY 2023-24 and an average 2.45% growth in FY 2024-25 through FY 2029-30.

It should be noted that sales taxes are usually generated on a “situs” basis (city or area where the sale takes place). There are a variety of retail transactions that are allocated on a “pool” basis because the CDTFA believes that it would be too difficult to do otherwise due to the online nature of the sales. A portion of the City’s sales tax revenue comes from the pool. Allocations from the pool are made in proportion to a city’s share of county pool. From 2012 through 2022 sales tax derived from brick and mortar business has grown 24.0%. During the same period, sales tax derived from online sales has grown at a rate of 551.2%.

The City benefits from its ability to accommodate and retain profitable businesses in a diverse set of industries. As a result, sales tax revenue is more likely to remain stable due to the fact that the City does not rely heavily on a subset of industries. Sales tax revenue is projected to remain stable through FY 2029-30.

Transient Occupancy Tax Revenue
Transient Occupancy Tax (TOT) revenue accounts for $4.5 million or 7.4% of General Fund revenues in FY 2022-23 representing the City’s third largest revenue source. The City is home to 14 hotels, all of which pay the TOT on a monthly basis. TOT revenues are contingent upon the occupancy levels of these 14 hotels. During the pandemic there was a short-lived complete drop in revenue that very quickly returned to regular levels throughout the economic recovery from the pandemic. TOT levels have remained consistent since. TOT is estimated to remain stable with an average increase of 2.42% through FY 2029-30.

Franchise Fees
Franchise fee revenue represents approximately 4.6% of General Fund Revenues and is projected to increase by 2.5% in FY 2024-25 and an average of 2.2% annually through FY 2029-30. Franchise fees are imposed by the City on gas, electric, cable television, and refuse collection companies for the privileged uses of the City rights-of-way. Franchise fee revenue is depended on the private consumption of these services and the rates assessed for each company. Revenues may increase overtime due to population and fee increases, however growth can be offset by decline in consumption of cable services. In recent years, consumers have been canceling cable subscriptions and opting for the use of streaming services. 422
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Licenses and Permits
The majority of Licenses and Permits revenue is comprised of building, plumbing, mechanical, electrical and encroachment permits. It should be noted that much of the staff work associated with development activity is contracted out to a private firm and the firm is compensated on a percentage-of-revenue basis. Accordingly, changes – whether positive or negative – in development-related revenue included in this forecast will be primarily reflected in changes to the Community Development Department’s expenditures, since 52% of the revenues are paid to contract staff and inspectors.

This revenue source has averaged about $3.9 million annually between FY 2017-18 and FY 2021-2022, ranging between 5-10% of total General Fund revenue over this five-year period. Revenues fluctuate with the amount of building construction projects in the city. Building, plumbing, mechanical, and electrical permit activity did not decline during the pandemic. During the pandemic, there was a surge in home improvement. Prior to and following the pandemic, the City was in a period of continued residential development which is anticipated to decrease as new neighborhood projects are expected to be completed by FY 2026-27. It’s projected that building activity will slow down in the 2023-2025 budget cycle. Licenses and permits revenue is projected to grow 3% annually thereafter.

User Fees and Charges for Services
User fees and charges for services is primarily comprised of recreation fees and plan check fees. Parks, recreation, and facility use fee revenues are projected to increase steadily as fees are increased to account for changes to CPI. The City’s mechanism for adjusting these fees include upcoming and future

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User Fee Studies and updates or the Master Fee Schedule. Revenues in this category are expected to grow 3% annually for FY 2023-24 through FY 2029-30 in alignment with the projected CPI increase.

Although the City has experienced a previous period of growth in this category due to new housing developments in the City, demand for some services in this category such as plan check fees is expected to decrease as large-scape residential development declines. Additionally, developer contributions are also expected to decrease and cease entirely as the City completes and transitions out of its contribution agreements with developers. Historically, through these agreements, the City would assess and charge fees to developers to offset the cost of providing services, building and maintaining infrastructure for the City’s growing population as a result of building new neighborhoods.

Investment Earnings
Investment earnings include revenue obtained from money invested by the City. Interest rates have increased significantly following the recovery from the COVID-19 pandemic. Interest rates have since begun to stabilize and are expected to continue to do so. Staff will continue to keep an eye on the direction of the Federal Reserve Board and any rate adjustments. Beginning in FY 2022-23, the City initiated an active investment management strategy in which it hired an investment management firm to actively manage its investment portfolio. This action along with the currently favorable economic conditions may yield higher investment earnings than the City’s previous passive investment management practices. Current projections include a fiscally prudent estimate of projected revenue in this category.

Operating Budget Expenditures
Staff has developed a seven-year expenditure plan that can assist the City with successfully navigating the economic climate that may lie ahead. The MFP compares ongoing expenditures versus revenue and identifies revenue that is one-time in nature or of a limited duration. This metric is useful to prevent reliance on one-time or short-term revenue to balance the budget.

Per the Financial Management and Budgetary Policy, City expenditures are carefully controlled every year of the plan within available resources. The goal of the City’s long range financial planning is to pay for capital projects and large, one-time expenditures from existing sources (savings or reserve funds) and not be dependent on borrowing or new or one-time revenues.

Per the adopted seven-year expenditure plan, the City has identified strategic priorities and issues as well as recurring ongoing expenses that the City shall continue to address over the projected seven-year period.

The following graph shows the components of the operating budget including the top three expenditure categories: (1) Contractual Services; (2) the Law Enforcement Contract; and, (3) Wages and Personnel Services. The largest single component continues to be Contractual Services, representing about 74% of the total General Fund operating budget expenditures in the 2023-25 two-year budget cycle.

Contractual Services include professional and maintenance contractual services, software agreements, insurance, utilities, etc. required to conduct normal business operations. Given the degree to which Lake Forest relies on contract services, this high percentage is to be expected. Personnel costs account for 20% of total operating budget expenditures in 2023-25.
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Law Enforcement Contract
Public safety is given priority and continues to be the program area receiving the greatest portion of General Fund Resources over the next seven years. The General Fund portion of the Sheriff’s contract for FY 2023-24 is $20.6 million, which represents approximately 35% of total adopted General Fund operating budget. The average annual growth rate of 5% for police services contract costs from FY 2017- 19 to FY 2022-24 for the most part represents the impact of labor contract renewals and the resulting higher costs for salaries and benefits. In FY 2023-24 an 8% increase of salaries and benefits was estimated, while in FY2024-25 a 6% increase of salaries and benefits was estimated. A 4% Increase is estimated in FY 2025-26. From FY 2026-27 through FY 2029-30, it’s projected that the police services contract will grow at the rate of 4%.

Contractual Services
Contractual services is a broad expenditure category that includes all technical, professional, and miscellaneous services conducted by external contractors and consultants. The two largest sub categories of these are property services for infrastructure maintenance services programs and professional technical services for engineering, inspection, and other highly technical functions. It is anticipated that contractual services expenditures will grow in line with CPI at an average rate of 4% in FY 2025-26 through FY 2029-30.

The largest program area of spending within Contractual Services is Infrastructure Maintenance Services. Infrastructure maintenance services programs, which include the parks, medians and parkways, trees, street, landscape, and facilities, total $11.5 million in FY 2023-24, and represent 20% of General Fund operating expenditures. Due to increasing materials costs, minimum wage and prevailing wage rates, it is anticipated that expenditures in this program will continue to grow.

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In efforts to consistently track and evaluate spending on infrastructure maintenance costs, the City initiated the development of an Asset Management Program which took inventory of all city assets – including facilities, parks, roadways, streets, and sidewalks – and assessed their current status and useful life. The purpose of this effort is to prepare the City to deploy a plan that would prioritize the maintenance of assets based on their impact on safety, frequency of use, and overall impact on Cityprovided services and amenities. In addition, an asset inventory that can be regularly monitored and updated would enhance staff’s ability to address minor repairs prior to them becoming more costly and immediate issues for the City. The outcome of this project is that the City would have a better methodology and tools for assessing future infrastructure maintenance costs. Furthermore, staff could better plan for those costs and additional discretionary spending by using the asset cost data and projections to develop future maintenance services plans and capital improvement projects.

Personnel Costs
For most cities, personnel costs comprise the largest part of their operating budgets. For “contract cities,” which rely significantly on contracts with private entities or other public agencies to provide municipal services, personnel costs make up a much smaller portion of the budget. Because personnel costs are often very difficult to control, contract cities are generally better positioned to respond to economic slowdowns than their “full-service” counterparts.

Personnel costs are driven by the number of authorized positions as well as the cost per position. The latter has increased over time due to the need to maintain a competitive compensation level for attracting and retaining employees, coupled with increasing benefit and retirement costs. Current assumptions place the projected increase in wages and retirement benefits at 5% annually from FY 2025-26 through FY 2029-30. Non-wage personnel services costs are projected increase 4% annually from FY 2025-26 through FY 2029-30.

Forecast and Projections for Revenue and Expenditures
The 2023-2030 Financial Forecast maintains a balanced operating budget for the upcoming five fiscal years beyond the current budget cycle. Over the projection period, the accumulated projected operating surplus is approximately $16.8 million. The resulting surplus provides for resources to utilize towards one-time operating projects, capital replacement needs, and maintaining a funded Target Reserve level in accordance with the Risk Analysis.

The complete 2023-2030 Financial Forecast is incorporated in the 2023-2025 Operating Budget Book as a Supplemental Document. The line Graph below shows the General Fund Seven-Year Financial Forecast and illustrates the trend identified in the forecast and described above. 426
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General Fund Reserve Discussion
The Financial Management and Budgetary Policy requires a Risk Analysis be performed biennially in coordination with the development of the operating budget. The Risk Analysis identifies a recommended reserve level for each risk factor that could impact the City’s ability to maintain a consistent level of service during the seven-year financial projection period. Maintaining reserve funds protects the City against uncertainty and loss. Each one of nine risk factors is taken into account when setting the target level of reserves. One of the reasons for developing and regularly updating the MFP is to have an analytic tool that assists management in making decisions aimed at maintaining reserves at City Council established levels.

The June 2023 General Fund Reserve Risk Analysis established a Target Reserve Level at $54.75 million with a Minimum Reserve Level set at $52.02 million (5% below the Target Reserve amount). The nine risk factors required by the Policy have been analyzed to ascertain what constitutes a prudent reserve level as follows (amounts are presented in millions of dollars):

Risk Reserve analysis currently in process
Closing and Observations
As with any forecast, many of the projections are outdated the moment they are printed. While the MFP update does not deem itself perfect, it is useful in plotting out future budget decisions based on a “big picture” view of the City’s projected revenue and expenditures. The dynamic nature of this MFP allows management to make near-term and long-term decisions and immediately see their projected impact on expenditures, revenues, and ultimately fund balances.

Whether it is increasing equipment replacement or facility repairs, shifting funds from one program area to another, or contemplating changes to staffing levels, this MFP can forecast the ripple effects on the

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bottom line. Keeping the City Council Target Reserve Level amount in sight is much easier when a useful analytic tool such as this MFP is available. Long-term planning enables the City Council to address issues that arise and, as the COVID-19 emergency has demonstrated, provides a foundation required to respond to unprecedented and unexpected crises.

Staff will continue to work diligently to monitor ongoing revenue and expenditures and make whatever budgetary changes are necessary in order to maintain a balanced budget while keeping General Fund reserves at or above the City Council determined target level. 428
Actual Actual Actual Actual Actual Amended Budget Budget Projection Projection Projection Projection Projection FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 REVENUES:

Taxes:

Property Taxes 17,646,088 19,497,283 20,715,375 21,245,269 22,428,077 23,714,000 24,937,000 26,392,300 27,934,900 29,025,000 30,158,800 31,337,900 32,564,100 Real Property Transfer Tax 1,083,030 665,276 677,625 1,028,672 1,273,561 750,000 675,000 675,000 675,000 641,300 641,300 641,300 641,300 Sales and Use Tax 16,051,061 17,104,605 15,588,270 17,241,510 19,436,169 18,750,000 19,500,000 19,890,000 20,387,300 20,846,000 21,367,200 21,901,400 22,448,900 Transient Occupancy Tax 3,809,393 3,670,842 2,922,220 2,883,787 5,269,730 4,500,000 5,500,000 5,610,000 5,750,300 5,894,100 6,041,500 6,192,500 6,347,300 Franchise Fees 2,445,253 2,595,278 2,423,539 2,566,677 2,640,596 2,793,000 2,700,000 2,767,500 2,836,700 2,907,600 2,965,800 3,025,100 3,085,600 Subtotal Taxes 41,034,825 43,533,284 42,327,029 44,965,915 51,048,133 50,507,000 53,312,000 55,334,800 57,584,200 59,314,000 61,174,600 63,098,200 65,087,200 Intergovernmental 257,501 256,067 296,210 539,565 6,927,604 235,600 260,000 260,000 260,000 260,000 260,000 260,000 260,000 Licenses and Permits 2,896,694 1,911,831 2,395,798 2,501,133 3,193,228 2,994,000 2,289,500 2,289,500 2,025,660 1,753,860 1,806,500 1,860,700 1,916,500 Charges for Current Services - Parks & Recreat - - - 711,728 - - 1,291,300 1,309,300 1,348,600 1,389,100 1,430,800 1,473,700 1,517,900 Charges for Current Services - Other 4,507,420 4,578,909 4,527,846 2,653,355 4,639,760 3,140,900 1,551,000 1,551,000 1,182,955 803,869 828,000 852,800 878,400 Developer Contributions - - - 332,120 360,040 167,200 120,000 120,000 60,000 - - - - Fines, Forfeitures, and Penalties 427,082 482,786 319,814 370,442 464,559 410,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 Facility and Park Rentals, Leases - - - - - - 917,000 940,000 968,200 997,200 1,027,100 1,057,900 1,089,600 Investment Earnings 1,163,479 2,878,744 1,697,430 994,907 971,021 3,022,950 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Other 289,249 1,242,357 656,490 535,722 327,902 296,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 TOTAL REVENUES 50,576,250 54,883,978 52,220,617 53,604,887 67,932,247 60,773,650 63,275,800 65,339,600 66,964,615 68,053,028 70,062,000 72,138,300 74,284,600

OPERATING EXPENDITURES
Full Time Wages 5,929,008 6,403,993 6,912,851 5,872,289 6,594,975 6,866,822 7,589,600 8,047,100 8,449,500 8,872,000 9,315,600 9,781,400 10,270,500 Part Time Wages 920,136 958,453 876,866 301,436 852,287 1,342,582 1,676,900 1,676,900 1,760,700 1,848,700 1,941,100 2,038,200 2,140,100 Retirement - Normal Service Cost 505,995 567,310 641,756 572,351 642,422 749,812 887,000 950,800 998,300 1,048,200 1,100,600 1,155,600 1,213,400 Retirement - Unfunded Liability 2,467,457 3,119 5,224 46,246 63,397 97,520 - - - - - - - Other Benefits 1,182,566 1,256,153 1,367,701 1,211,983 1,300,620 1,418,725 1,752,450 1,824,350 1,897,300 1,973,200 2,052,100 2,134,200 2,219,600 Contractual Services 13,170,227 13,332,582 14,631,496 15,805,437 17,780,072 22,203,540 23,486,855 23,407,860 24,344,200 25,318,000 26,330,700 27,383,900 28,479,300 Law Enforcement Contract 16,284,327 16,956,063 15,277,608 17,399,270 18,149,715 19,759,382 20,591,085 21,826,600 22,699,700 23,607,700 24,552,000 25,534,100 26,555,500 Memberships and Development - - - 441,588 440,685 449,500 458,500 467,700 477,100 486,600 Supplies, Materials and Other 6,839,645 6,928,878 6,178,092 1,582,921 1,684,243 2,928,958 1,950,926 1,998,076 2,038,000 2,078,800 2,120,400 2,162,800 2,206,100 Operating Capital 111,335 187,480 94,934 126,438 306,868 647,249 1,217,700 609,500 621,700 634,100 646,800 659,700 672,900 Debt Service - - - - - - - - - -
TOTAL OPERATING EXPENDITURES 47,410,696 46,594,031 45,986,528 42,918,371 47,374,599 56,014,590 59,594,104 60,781,871 63,258,900 65,839,200 68,527,000 71,327,000 74,244,000 REVENUES LESS OPERATING EXPENDIT 3,165,554 8,289,947 6,234,089 10,686,516 20,557,648 4,759,060 3,681,696 4,557,729 3,705,715 2,213,828 1,535,000 811,300 40,600 2023-2030 Proposed Financial Forecast - General Fund
Financial Forecast
Revised May 2023
429