City of Lake Forest | 2025-2027 Operating Budget Page 225 Communications and Marketing
Jonathan Volzke
Communications and Marketing Manager
The Communications & Marketing program oversees the planning, development, and implementation of marketing and branding strategies for the organization. It manages publicity for events, projects, and City initiatives, handles social media management, and coordinates public relations efforts. This program also administers television franchise and studio operations, manages emergency communications, and handles organization-wide communication efforts.
Communications and Marketing Accomplishments and Goals
2023–2025 Accomplishments
Implemented and integrated community survey software into several high-visibility and important projects
Procured a drone for city use.
Conducted public engagement campaigns focused on affordable housing opportunities, including articles in Leaflet and videos on Mountain View Community and Portola Senior Apartments.
Guided process for contract with focus group provider for review of whether current Community Services offerings meet the needs of the City's changing demographics.
Conceived and organized an event commemorating the 25th anniversary of the closure of MCAS El Toro and its impact on the City, including a presentation from the Community Director on OSA, retired Marine Generals, Marine Corps Band, and 200-plus attendees.
2025-2027 Goals
Implement and integrate Chatbot and other user-friendly tools into the new City website, scheduled to launch by August 2026.
Acquire drone licenses for additional members of the
Communications and Marketing team.
Continue outreach for potential projects on Aspen.
Introduce monthly recap videos that highlight events, meetings, and other opportunities for public engagement.
Communications and Marketing by Funding Source
All Funds
General Fund
Personnel Services $293,149 $508,400 $500,200 $524,100
Contractual Services $98,659 $215,100 $103,500 $202,100 Membership and Development $7,148 $15,260 $16,400 $19,400 Supplies, Materials and Other $153,944 $235,725 $212,100 $212,100 Capital Outlays $5,408 $23,000 $5,000 $5,000
Strategic Items Budget $0 $20,000 $20,000
Total General Fund: $558,308 $997,485 $857,200 $982,700 Total All Funds: $558,308 $997,485 $857,200 $982,700
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 226 Communications and Marketing Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Membership and Development
Strategic Items Budget
Contractual Services
Supplies, Materials and Other
Personnel Services
FY2024FY2025FY2026FY2027
$0
$0.2
$0.4
$0.6
$0.8
$1
$1.2
Expense Objects
Personnel Services
Salaries and Wages $234,194 $390,900 $388,700 $410,800
Non Wage Compensation $2,080 $0 $0 $0
Employee Benefits $38,054 $82,300 $80,600 $81,100
Retirement Benefits $18,822 $35,200 $30,900 $32,200
Total Personnel Services: $293,149 $508,400 $500,200 $524,100 Contractual Services
Professional Services $16,715 $83,000 $18,000 $122,600
Software and Digital Products $80,828 $130,100 $83,500 $77,500 Non Professional Services $1,116 $2,000 $2,000 $2,000
Total Contractual Services: $98,659 $215,100 $103,500 $202,100 Membership and Development $7,148 $15,260 $16,400 $19,400 Total Membership and Development: $7,148 $15,260 $16,400 $19,400 Supplies, Materials and Other $153,944 $235,725 $212,100 $212,100 Total Supplies, Materials and Other: $153,944 $235,725 $212,100 $212,100 Capital Outlays $5,408 $23,000 $5,000 $5,000
Total Capital Outlays: $5,408 $23,000 $5,000 $5,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 227 Strategic Items Budget $0 $20,000 $20,000
Total Strategic Items Budget: $0 $20,000 $20,000
Total Expense Objects: $558,308 $997,485 $857,200 $982,700 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 228 Lake Forest TV
Jonathan Volzke
Communications and Marketing Manager
The Lake Forest TV Cable Television program is responsible for administering the City's cable television franchise agreement and overseeing local programming. This includes the production and management of various locally produced programs such as the State of the City Address, Mayor’s Minute, coverage of special events, and live broadcasts of City Council and Commission meetings.
Lake Forest TV Accomplishments and Goals
2023-2025 Accomplishments 2025-2027 Goals
Implement the streaming of LFTV on the new website.
Produce one new segment for channel (i.e. focus on Lake Forest Parks, Historical Society moment, etc.) monthly.
Lake Forest TV by Funding Source
All Funds
General Fund
Personnel Services $71,640 $32,500 $30,200 $31,800
Contractual Services $11,143 $15,100 $18,900 $19,300
Capital Outlays $0 $0 $5,000 $0
Total General Fund: $82,783 $47,600 $54,100 $51,100
Total All Funds: $82,783 $47,600 $54,100 $51,100
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 230 Lake Forest TV Program Summary
Budgeted Program Expenditures by Category
Millions
Capital Outlays
Contractual Services
Personnel Services
FY2024FY2025FY2026FY2027
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expense Objects
Personnel Services
Salaries and Wages $55,021 $24,600 $23,200 $24,600
Non Wage Compensation $715 $0 $0 $0
Employee Benefits $10,610 $5,300 $5,200 $5,300
Retirement Benefits $5,294 $2,600 $1,800 $1,900
Total Personnel Services: $71,640 $32,500 $30,200 $31,800 Contractual Services
Software and Digital Products $0 $4,200 $4,200 $4,200
Non Professional Services $9,023 $7,000 $10,800 $11,200 Utilities and Utility Services $2,119 $3,900 $3,900 $3,900 Total Contractual Services: $11,143 $15,100 $18,900 $19,300 Capital Outlays $0 $0 $5,000 $0
Total Capital Outlays: $0 $0 $5,000 $0
Total Expense Objects: $82,783 $47,600 $54,100 $51,100
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted This page left blank intentionally.
City of Lake Forest | 2025-2027 Operating Budget Page 231 Economic Development
Adrian Grijalva
Economic Development/Housing Manager
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 partners with the Lake Forest Chamber of Commerce to host a variety of special events and expos as a way to promote the City and attract new businesses.
Economic Development Accomplishments and Goals
2023–2025 Accomplishments
Entered into an agreement with a consultant for an analysis of the City’s current shopping center inventory and recommend transition or re-tenant options based on shopper preferences and other economic trends.
Re-introduced the Taste of Lake Forest to the community.
Procured a consultant to develop and initiate a “Stay in Lake Forest” marketing campaign to bolster occupancy rates.
2025-2027 Goals
Procure a consultant to manage business attractions and attend trade shows.
Showcase local cuisine and encourage residents to buy local.
Continue to work with consultant to further develop and enact a comprehensive branding strategy.
Renegotiate expiring lease agreements with the equestrian center and golf course.
Economic Development by Funding Source
All Funds
General Fund
Personnel Services $189,855 $199,900 $294,900 $305,100
Contractual Services $3,537,209 $2,309,163 $80,000 $155,000 Membership and Development $6,458 $10,930 $8,100 $20,500 Supplies, Materials and Other $19,160 $34,900 $21,600 $21,600 Strategic Items Budget $0 $120,000 $122,000
Total General Fund: $3,752,682 $2,554,893 $524,600 $624,200 Total All Funds: $3,752,682 $2,554,893 $524,600 $624,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 232 Economic Development Program Summary
Budgeted Program Expenditures by Category
Millions
Membership and Development
Supplies, Materials and Other
Strategic Items Budget
Contractual Services
Personnel Services
FY2024FY2025FY2026FY2027
$0
$1
$2
$3
$4
Expense Objects
Personnel Services
Salaries and Wages $149,895 $157,700 $237,400 $246,800
Non Wage Compensation $1,846 $0 $0 $0
Employee Benefits $28,456 $31,700 $39,900 $40,000
Retirement Benefits $9,658 $10,500 $17,600 $18,300
Total Personnel Services: $189,855 $199,900 $294,900 $305,100 Contractual Services
Professional Services $23,180 $377,285 $10,000 $85,000
Non Professional Services $13,344 $15,950 $20,000 $20,000 Contributions to Organizations $3,500,685 $1,915,928 $50,000 $50,000 Total Contractual Services: $3,537,209 $2,309,163 $80,000 $155,000 Membership and Development $6,458 $10,930 $8,100 $20,500 Total Membership and Development: $6,458 $10,930 $8,100 $20,500 Supplies, Materials and Other $19,160 $34,900 $21,600 $21,600 Total Supplies, Materials and Other: $19,160 $34,900 $21,600 $21,600 Strategic Items Budget $0 $120,000 $122,000
Total Strategic Items Budget: $0 $120,000 $122,000
Total Expense Objects: $3,752,682 $2,554,893 $524,600 $624,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 233 Affordable Housing
Adrian Grijalva
Economic Development/Housing Manager
The Affordable Housing program works collaboratively to develop regional solutions for affordable and transitional housing needs in the City of Lake Forest. The City is a member of the Orange County Housing Finance Trust (“OCHFT”). It was created for the purpose of funding housing initiatives, specifically aimed at providing assistance to the homeless population, as well as individuals and families with extremely low, very low, and low income within the County of Orange.
Affordable Housing Accomplishments and Goals
2023-2025 Accomplishments
Issued a Notice of Funding Availability (NOFA) for affordable housing acquisition, conversion or rehabilitation.
2025-2027 Goals
Identify ways to incentivize Affordable Housing development through the use of funds or property.
Continue to improve business practices and streamline
Affordable Housing development by:
Researching the best policies and practices;
Remaining cognizant of laws and regulations surrounding affordable housing; and
Conducting periodic and ad hoc updates as necessary.
Affordable Housing by Funding Source
All Funds
General Fund
Personnel Services $54,609 $115,500 $86,500 $90,800
Total General Fund: $54,609 $115,500 $86,500 $90,800
Capital Improvements
Affordable Housing
Capital Outlays $0 $3,700,000 $0 $0
Total Affordable Housing: $0 $3,700,000 $0 $0
Total Capital Improvements: $0 $3,700,000 $0 $0
Total All Funds: $54,609 $3,815,500 $86,500 $90,800
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Affordable Housing Program Summary
City of Lake Forest | 2025-2027 Operating Budget Page 234 Budgeted Program Expenditures by Category
Millions
Personnel Services
FY2024FY2025FY2026FY2027
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expense Objects
Personnel Services
Salaries and Wages $42,611 $86,900 $66,900 $70,900
Non Wage Compensation $520 $0 $0 $0
Employee Benefits $8,194 $21,400 $14,300 $14,300
Retirement Benefits $3,284 $7,200 $5,300 $5,600
Total Personnel Services: $54,609 $115,500 $86,500 $90,800 Capital Outlays $0 $3,700,000 $0 $0
Total Capital Outlays: $0 $3,700,000 $0 $0
Total Expense Objects: $54,609 $3,815,500 $86,500 $90,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 235 Housing Authority
Adrian Grijalva
Economic Development/Housing Manager
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. The Housing Authority also oversees the management and disposition of assets in accordance with provisions of State Housing Law.
Housing Authority Accomplishments and Goals
2023-2025 Accomplishments
Subscribed staff to HUD emails on housing.
Produced the Housing Annual Report to the California
Department of Housing and Community Development.
2025-2027 Goals
Continue to improve business practices and streamline
Affordable Housing development by:
Researching the best policies and practices;
Remaining cognizant of the laws and regulations
surrounding affordable housing; and,
Conducting periodic and ad hoc updates as necessary
Produce the Housing Annual Report to the California Department of Housing and Community Development
Housing Authority by Funding Source
All Funds
Special Revenue
Low and Moderate Income Housing Asset
Contractual Services $66,462 $82,300 $175,000 $100,000
Membership and Development $11,783 $23,000 $25,000 $27,000 Supplies, Materials and Other $96 $3,000 $3,000 $2,500
Capital Outlays $0 $650,000 $0 $0
Total Low and Moderate Income Housing Asset: $78,341 $758,300 $203,000 $129,500 Total Special Revenue: $78,341 $758,300 $203,000 $129,500 Total All Funds: $78,341 $758,300 $203,000 $129,500
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 236 Housing Authority Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Membership and Development
Contractual Services
FY2024FY2025FY2026FY2027
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Contractual Services
Professional Services $66,462 $82,300 $175,000 $100,000 Total Contractual Services: $66,462 $82,300 $175,000 $100,000 Membership and Development $11,783 $23,000 $25,000 $27,000 Total Membership and Development: $11,783 $23,000 $25,000 $27,000 Supplies, Materials and Other $96 $3,000 $3,000 $2,500
Total Supplies, Materials and Other: $96 $3,000 $3,000 $2,500 Capital Outlays $0 $650,000 $0 $0
Total Capital Outlays: $0 $650,000 $0 $0
Total Expense Objects: $78,341 $758,300 $203,000 $129,500 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 237 Community Development Block Grant (CDBG)
Adrian Grijalva
Economic Development/Housing Manager
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
2023–2025 Accomplishments
Implemented recommended programs to aid businesses and
residents.
Utilized CDBG funding to rehabilitate the City’s existing singlefamily and multifamily housing stock.
Conserved and expanded the existing supply of affordable housing.
Updated the Rehabilitation Program Policy and Procedures Manual.
2025-2027 Goals
Implement recommended programs to aid businesses and
residents.
Utilize CDBG funding to rehabilitate the City’s existing singlefamily and multifamily housing stock.
Improve and update ramps throughout the City to meet The Americans with Disabilities Act guidelines.
Provide scholarships for low-income residents for Community Services programming.
CDBG by Funding Source
All Funds
Special Revenue
Community Development Block Grant
Personnel Services $29,726 $0 $0 $0
Contractual Services $190,456 $476,087 $891,110 $1,000,000 Supplies, Materials and Other $251 $0 $0 $0
Capital Outlays $0 $465,703 $0 $0
Total Community Development Block Grant: $220,433 $941,790 $891,110 $1,000,000 Community Development Block Grant CV
Personnel Services $2,153 $0 $0 $0
Contractual Services $2,270 $0 $0 $0
Total Community Development Block Grant CV: $4,423 $0 $0 $0 Total Special Revenue: $224,856 $941,790 $891,110 $1,000,000 Total All Funds: $224,856 $941,790 $891,110 $1,000,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 238 CDBG Program Summary
Budgeted Program Expenditures by Category
Millions
Personnel Services
Supplies, Materials and Other
Contractual Services
FY2024FY2025FY2026FY2027
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel Services
Salaries and Wages $27,223 $0 $0 $0
Employee Benefits $2,445 $0 $0 $0
Retirement Benefits $2,211 $0 $0 $0
Total Personnel Services: $31,879 $0 $0 $0
Contractual Services
Professional Services $83,913 $374,019 $891,110 $1,000,000 Non Professional Services $29,640 $0 $0 $0
Contributions to Organizations $79,172 $102,068 $0 $0
Total Contractual Services: $192,726 $476,087 $891,110 $1,000,000 Supplies, Materials and Other $251 $0 $0 $0
Total Supplies, Materials and Other: $251 $0 $0 $0
Capital Outlays $0 $465,703 $0 $0
Total Capital Outlays: $0 $465,703 $0 $0
Total Expense Objects: $224,856 $941,790 $891,110 $1,000,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 239 Senior Mobility Program
Courtney Wysocki
Senior Recreation Supervisor
The Senior Mobility program, funded by the Senior Mobility Grant, is a valuable initiative that offers transportation services tailored to meet the needs of Lake Forest's senior residents. This initiative provides convenient and accessible transportation options, empowering seniors to maintain their independence, attend appointments, and participate in social activities. This program plays a crucial role in connecting Lake Forest's seniors to essential services and opportunities, enhancing their quality of life, and fostering community engagement.
Senior Mobility Program Accomplishments and Goals
2023–2025 Accomplishments
Increased users by providing more options and expanding to new locations.
Enhanced marketing efforts through the creation of a marketing video that was showcased across various media channels.
Increased ridership by 10% during Fiscal Year 2023/24.
2025-2027 Goals
Continue to increase ridership and marketing for the Senior Mobility program through Fiscal Year 26/27.
Senior Mobility Program by Funding Source
All Funds
General Fund
Personnel Services $18,517 $20,100 $21,500 $22,600
Total General Fund: $18,517 $20,100 $21,500 $22,600
Special Revenue
Measure M2 Senior Mobility
Contractual Services $72,503 $172,670 $194,700 $214,200 Supplies, Materials and Other $11,537 $2,825 $1,000 $0
Total Measure M2 Senior Mobility: $84,040 $175,495 $195,700 $214,200 Total Special Revenue: $84,040 $175,495 $195,700 $214,200 Total All Funds: $102,557 $195,595 $217,200 $236,800
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 240 Senior Mobility Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Personnel Services
Contractual Services
FY2024FY2025FY2026FY2027
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Personnel Services
Salaries and Wages $13,823 $14,500 $15,700 $16,700
Non Wage Compensation $195 $0 $0 $0
Employee Benefits $2,777 $3,700 $3,800 $3,800
Retirement Benefits $1,722 $1,900 $2,000 $2,100
Total Personnel Services: $18,517 $20,100 $21,500 $22,600 Contractual Services
Professional Services $0 $15,750 $0 $0
Non Professional Services $72,503 $156,920 $194,700 $214,200 Total Contractual Services: $72,503 $172,670 $194,700 $214,200 Supplies, Materials and Other $11,537 $2,825 $1,000 $0
Total Supplies, Materials and Other: $11,537 $2,825 $1,000 $0 Total Expense Objects: $102,557 $195,595 $217,200 $236,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 241 Community Promotion
Sean McGovern
Deputy City Manager
The Community Promotion program supplies community programs with funding and contributions to promote the well-being of residents.
Community Promotion Accomplishments and Goals
2023-2025 Accomplishments
Expanded the efforts of the Neighborhood Improvement Task Force to include other areas of the city.
Promoted the Pet Adoption Center as a local resource for residents.
2025-2027 Goals
Continue to provide support to the goals and objectives of the Neighborhood Improvement Task Force.
Community Promotion by Funding Source
All Funds
General Fund
Contractual Services $30,669 $52,000 $34,000 $34,000
Supplies, Materials and Other $25,076 $88,600 $18,000 $18,000 Total General Fund: $55,745 $140,600 $52,000 $52,000
Total All Funds: $55,745 $140,600 $52,000 $52,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 242 Community Promotion Program Summary
Budgeted Program Expenditures by Category
Millions
Supplies, Materials and Other
Contractual Services
FY2024FY2025FY2026FY2027
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Expense Objects
Contractual Services
Non Professional Services $8,870 $15,000 $10,000 $10,000 Contributions to Organizations $21,799 $37,000 $24,000 $24,000 Total Contractual Services: $30,669 $52,000 $34,000 $34,000 Supplies, Materials and Other $25,076 $88,600 $18,000 $18,000 Total Supplies, Materials and Other: $25,076 $88,600 $18,000 $18,000 Total Expense Objects: $55,745 $140,600 $52,000 $52,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 243 This page left blank intentionally.
City of Lake Forest | 2025-2027 Operating Budget Page 244 Lake Forest Academy
Jonathan Volzke
Communications and Marketing Manager
The City presents an eight-week civic engagement course designed for residents who wish to gain a comprehensive understanding of how the City and its various departments operate. This program offers participants the opportunity to explore local history, delve into the intricacies of internal city operations, and discover the future plans envisioned for the community. Through this engaging course, residents can actively participate in shaping the future of the City by developing a deeper knowledge of its workings and fostering a sense of community involvement.
Lake Forest Academy by Funding Source
All Funds
General Fund
Supplies, Materials and Other $6,888 $9,500 $10,000 $10,000 Total General Fund: $6,888 $9,500 $10,000 $10,000
Total All Funds: $6,888 $9,500 $10,000 $10,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Lake Forest Academy Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.01
$0.0025
$0.005
$0.0075
$0.0125
Expense Objects
Supplies, Materials and Other $6,888 $9,500 $10,000 $10,000 Total Expense Objects: $6,888 $9,500 $10,000 $10,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 245 Community Emergency Response Team (CERT)
Sharlyn De La Paz
Administrative Manager
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 by Funding Source
All Funds
General Fund
Contractual Services $270 $500 $1,800 $1,300
Membership and Development $28 $0 $3,600 $3,600
Supplies, Materials and Other $6,847 $12,450 $6,000 $6,000 Total General Fund: $7,145 $12,950 $11,400 $10,900
Total All Funds: $7,145 $12,950 $11,400 $10,900
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 246 CERT Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Membership and Development
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
$0.015
Expense Objects
Contractual Services
Software and Digital Products $0 $0 $800 $800
Non Professional Services $270 $500 $1,000 $500
Total Contractual Services: $270 $500 $1,800 $1,300
Membership and Development $28 $0 $3,600 $3,600
Total Membership and Development: $28 $0 $3,600 $3,600
Supplies, Materials and Other $6,847 $12,450 $6,000 $6,000 Total Supplies, Materials and Other: $6,847 $12,450 $6,000 $6,000 Total Expense Objects: $7,145 $12,950 $11,400 $10,900
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 247 Sheriff's Team of Active Retired Seniors (STARS)
Sharlyn De La Paz
Administrative Manager
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 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 by Funding Source
All Funds
General Fund
Contractual Services $1,347 $1,400 $2,000 $2,000
Supplies, Materials and Other $9,657 $29,600 $27,800 $29,800 Total General Fund: $11,004 $31,000 $29,800 $31,800
Total All Funds: $11,004 $31,000 $29,800 $31,800
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 248 STARS Program Summary
Budgeted Program Expenditures by Category
Millions
Contractual Services
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
$0.035
Expense Objects
Contractual Services
Non Professional Services $1,347 $1,000 $1,000 $1,000
Utilities and Utility Services $0 $400 $1,000 $1,000
Total Contractual Services: $1,347 $1,400 $2,000 $2,000 Supplies, Materials and Other $9,657 $29,600 $27,800 $29,800 Total Supplies, Materials and Other: $9,657 $29,600 $27,800 $29,800 Total Expense Objects: $11,004 $31,000 $29,800 $31,800
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 249 Explorers Program
Sharlyn De La Paz
Administrative Manager
The purpose of the Explorers program is to manage a law enforcement explorer post overseen by Orange County Sheriff's Department 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 by Funding Source
All Funds
General Fund
Supplies, Materials and Other $1,003 $5,000 $1,100 $1,100 Total General Fund: $1,003 $5,000 $1,100 $1,100
Total All Funds: $1,003 $5,000 $1,100 $1,100
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Explorers Program Summary
City of Lake Forest | 2025-2027 Operating Budget Page 250 Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.001
$0.002
$0.003
$0.004
$0.005
$0.006
Expense Objects
Supplies, Materials and Other $1,003 $5,000 $1,100 $1,100 Total Expense Objects: $1,003 $5,000 $1,100 $1,100
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 251 Performing Arts Center Advisory
Vicky Blethen
Recreation Manager
The Performing Arts Center Advisory consists of volunteer residents with expertise in acting, production, theater management, or marketing. This group convenes on a quarterly basis to share their valuable insights and provide guidance to the City on effectively managing the Performing Arts Center (PAC). Through their collective experience and expertise, the Advisory Board offers valuable recommendations and perspectives to ensure the PAC's successful operation and enhance its impact within the community. In lieu of formal appointment procedures, the City extended an invitation to interested residents from the community to join this new advisory committee.
Performing Arts Center Advisory by Funding Source
All Funds
General Fund
Supplies, Materials and Other $106 $1,800 $200 $200
Total General Fund: $106 $1,800 $200 $200
Total All Funds: $106 $1,800 $200 $200
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Performing Arts Center Advisory Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.0005
$0.001
$0.0015
$0.002
Expense Objects
Supplies, Materials and Other $106 $1,800 $200 $200
Total Expense Objects: $106 $1,800 $200 $200
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 252 4th of July Committee
Laura Hunter
Recreation Manager
The 4th of July Parade Committee is an enthusiastic group of volunteer citizens dedicated to organizing the annual parade. This committee plays a vital role in planning and coordinating the various aspects of the parade, ensuring a memorable and enjoyable experience for the community. Through their commitment and collaborative efforts, the 4th of July Parade Committee brings together the community in celebration of Independence Day, fostering a sense of unity and patriotism among participants and spectators alike.
4th of July Committee by Funding Source
All Funds
General Fund
Supplies, Materials and Other $4,738 $7,500 $5,000 $5,000 Total General Fund: $4,738 $7,500 $5,000 $5,000
Total All Funds: $4,738 $7,500 $5,000 $5,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 253 4th of July Committee Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.002
$0.004
$0.006
$0.008
Expense Objects
Supplies, Materials and Other $4,738 $7,500 $5,000 $5,000 Total Expense Objects: $4,738 $7,500 $5,000 $5,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 254 Senior Advisory
Victoria Blethen
Recreation Manager
The City's Senior Advisory Board is dedicated to serving and supporting the senior citizen population in our community by providing valuable insights and information to the Community Services Commission. Appointed by the Community Services Commission, the Board plays a crucial role in ensuring the Commission is well-informed about matters of significance to senior residents. By addressing the needs and concerns of the senior population, the Board enhances the well-being and quality of life for seniors in our community, contributing to their betterment and overall welfare.
Chair: Sandy Stang
Vice Chair: Michelle Wood
Board Member: Elaine Blais (not pictured)
Board Member: Shirley Maldonado
Board Member: Jan Wiviott
Senior Advisory by Funding Source
All Funds
General Fund
Supplies, Materials and Other $67 $1,000 $200 $200
Total General Fund: $67 $1,000 $200 $200
Total All Funds: $67 $1,000 $200 $200
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 255 Senior Advisory Program Summary
Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.001
$0.00025
$0.0005
$0.00075
$0.00125
Expense Objects
Supplies, Materials and Other $67 $1,000 $200 $200
Total Expense Objects: $67 $1,000 $200 $200
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 256 Volunteers in Parks
Peggy Samantha
Management Assistant
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 Program by Funding Source
All Funds
General Fund
Supplies, Materials and Other $519 $5,000 $2,500 $2,500 Total General Fund: $519 $5,000 $2,500 $2,500
Total All Funds: $519 $5,000 $2,500 $2,500
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Volunteers in Parks Program Summary
City of Lake Forest | 2025-2027 Operating Budget Page 257 Budgeted and Historical Expenditures by Expense Type
Millions
Supplies, Materials and Other
FY2024FY2025FY2026FY2027
$0
$0.001
$0.002
$0.003
$0.004
$0.005
$0.006
Expense Objects
Supplies, Materials and Other $519 $5,000 $2,500 $2,500 Total Expense Objects: $519 $5,000 $2,500 $2,500
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 258
FUND SUMMARIES
City of Lake Forest | 2025-2027 Operating Budget Page 259 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
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$20M
$40M
$60M
$80M
General Fund - Fund Group: Revenue by Fund
General $69,220,084 $66,658,450 $69,105,500 $70,598,200 Total General: $69,220,084 $66,658,450 $69,105,500 $70,598,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted General Fund - Fund Group: Revenues by Source
Revenue Source
Taxes $53,007,590 $53,197,550 $55,256,800 $57,191,500
Intergovernmental $662,519 $400,000 $435,000 $460,000
Licenses and Permits $1,580,298 $1,799,500 $1,936,300 $1,670,200 Charges for Current Services $3,371,140 $3,901,400 $3,223,400 $3,110,300 Developer Contributions $94,640 $85,000 $93,000 $38,000 Fines, Forfeiture, and Penalties $473,787 $680,000 $790,000 $790,000 Use of Money and Property $9,348,577 $6,510,000 $7,091,000 $7,058,200 Other Revenues $681,532 $85,000 $280,000 $280,000
Total Revenue Source: $69,220,084 $66,658,450 $69,105,500 $70,598,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 260 General Fund - Fund Group: Expenditures by Fund
General $59,060,656 $65,978,993 $64,285,800 $66,231,800 General Fund CIP Projects $587,173 $6,079,680 $5,450,000 $6,134,000 Infrastructure Reserve $252,628 $0 $3,100,000 $1,640,000 Neighborhood Park Reserve $119,833 $2,166,964 $840,000 $1,000,000 Total: $60,020,291 $74,225,636 $73,675,800 $75,005,800
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted General Fund - Fund Group: Expenditures by Program Area Expenditures
Legislative $348,785 $505,282 $381,700 $452,000
Management and Support $12,313,618 $10,603,271 $10,850,000 $10,662,900 Public Safety $22,020,276 $24,023,633 $24,825,900 $26,642,000 Infrastructure Maintenance Services $9,702,482 $12,907,633 $12,716,600 $12,695,100 Planning, Engineering, Building and Safety $4,815,033 $7,502,453 $6,883,300 $6,808,400 Transportation $265,603 $623,790 $509,600 $702,300
Environmental Services $1,255,521 $1,221,980 $1,206,400 $1,212,900 Culture, Leisure, & Recreation $3,820,971 $4,845,273 $5,256,200 $5,171,100 Community Vitality & Engagement $4,554,115 $3,949,928 $1,656,100 $1,885,100 Capital Improvement Plan $923,886 $8,042,393 $9,390,000 $8,774,000 Total Expenditures: $60,020,291 $74,225,636 $73,675,800 $75,005,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted General Fund - Fund Group: Expenditures by Category
Expense Objects
Personnel Services $15,510,342 $13,636,850 $14,336,300 $15,060,100 Contractual Services $41,289,204 $48,187,898 $44,822,900 $46,869,700 Membership and Development $241,959 $464,857 $524,900 $516,100 Supplies, Materials and Other $1,600,006 $2,628,323 $2,230,500 $2,240,200 Capital Outlays $439,157 $1,248,315 $1,174,200 $685,700 Capital Improvement Plan $923,886 $8,042,393 $9,390,000 $8,774,000 Debt Service $15,736 $17,000 $0 $0
Strategic Items Budget $0 $1,197,000 $860,000
Total Expense Objects: $60,020,291 $74,225,636 $73,675,800 $75,005,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 261 General Fund
Operating
Fund
This fund is used to account for all City resources which are not required by law or sound financial management to be accounted for in another fund. Principal sources of revenue include sales taxes, property taxes, licenses and permits, fees for services rendered, and State-shared revenue. This fund resources are primarily discretionary and are used to provide a broad range of services including most of those traditional to local government.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$20M
$40M
$60M
$80M
City of Lake Forest | 2025-2027 Operating Budget Page 262 Genera Fund Operating: Revenue by Department
Budgeted and Historical 2026 Revenue by Department
Millions
Infrastructure Maint Service
Infrastructure Maintenance Service
Transportation
Community Vitality & Engagement
Environmental Services
Management and Support
Public Safety
Culture, Leisure, & Recreation
Planning, Engineering, Building and Safety
General Revenue
FY2024FY2025FY2026FY2027
$0
$20
$40
$60
$80
Revenue
General Revenue
Taxes $53,007,590 $53,197,550 $55,256,800 $57,191,500
Intergovernmental $476,782 $240,000 $275,000 $300,000
Charges for Current Services $175 $0 $0 $0
Developer Contributions $94,640 $85,000 $93,000 $38,000 Fines, Forfeiture, and Penalties $322,327 $200,000 $150,000 $150,000 Use of Money and Property $8,219,254 $5,595,000 $6,154,000 $6,065,000 Other Revenues $167,945 $65,000 $20,000 $20,000
Total General Revenue: $62,288,713 $59,382,550 $61,948,800 $63,764,500 Management and Support
Charges for Current Services $80,465 $87,200 $62,000 $63,300 Other Revenues $64,339 $0 $232,000 $232,000
Total Management and Support: $144,803 $87,200 $294,000 $295,300 Public Safety
Parking Enforcement
Fines, Forfeiture, and Penalties $0 $390,000 $550,000 $550,000 Total Parking Enforcement: $0 $390,000 $550,000 $550,000 Other Revenues $505 $0 $0 $0
Total Other Revenues: $505 $0 $0 $0
Total Public Safety: $505 $390,000 $550,000 $550,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 263 Infrastructure Maintenance Service
Charges for Current Services $5,022 $0 $20,000 $20,000
Total Infrastructure Maintenance Service: $5,022 $0 $20,000 $20,000 Planning, Engineering, Building and Safety
Licenses and Permits $1,555,148 $1,759,500 $1,913,300 $1,647,200 Charges for Current Services $1,924,148 $2,541,900 $1,859,500 $1,740,000 Fines, Forfeiture, and Penalties $77,678 $10,000 $15,000 $15,000 Other Revenues $4,722 $0 $0 $0
Total Planning, Engineering, Building and Safety: $3,561,697 $4,311,400 $3,787,800 $3,402,200 Transportation
Licenses and Permits $22,400 $40,000 $23,000 $23,000
Total Transportation: $22,400 $40,000 $23,000 $23,000
Environmental Services
Intergovernmental $185,737 $160,000 $160,000 $160,000
Charges for Current Services $27,156 $25,000 $30,000 $30,000 Fines, Forfeiture, and Penalties $73,782 $80,000 $75,000 $75,000 Other Revenues $413,437 $0 $0 $0
Total Environmental Services: $700,112 $265,000 $265,000 $265,000 Culture, Leisure, & Recreation
Licenses and Permits $2,750 $0 $0 $0
Charges for Current Services $1,317,994 $1,243,300 $1,224,900 $1,225,000 Use of Money and Property $1,129,323 $915,000 $937,000 $993,200 Other Revenues $30,585 $20,000 $25,000 $25,000
Total Culture, Leisure, & Recreation: $2,480,652 $2,178,300 $2,186,900 $2,243,200 Community Vitality & Engagement
Economic Development
Charges for Current Services $16,180 $0 $25,000 $30,000 Other Revenues $0 $0 $3,000 $3,000
Total Economic Development: $16,180 $0 $28,000 $33,000
Total Community Vitality & Engagement: $16,180 $0 $28,000 $33,000 Infrastructure Maint Service
Urban Forestry Management
Charges for Current Services $0 $4,000 $2,000 $2,000
Total Urban Forestry Management: $0 $4,000 $2,000 $2,000 Total Infrastructure Maint Service: $0 $4,000 $2,000 $2,000 Total Revenue: $69,220,084 $66,658,450 $69,105,500 $70,598,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 264 General Fund Operating: Expenditures by Function
Budgeted Expenditures by Function
Millions
Legislative
Transportation
Environmental Services
Community Vitality & Engagement
Culture, Leisure, & Recreation
Planning, Engineering, Building and Safety
Management and Support
Infrastructure Maintenance Services
Public Safety
FY2024FY2025FY2026FY2027
$0
$20
$40
$60
$80
City of Lake Forest | 2025-2027 Operating Budget Page 265 Capital Improvement Projects Fund
Summary
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$2M
$4M
$6M
$8M
Capital Improvement Projects Fund: Expenditures by Function Expenditures
Capital Improvement Plan
Environmental Improvements
Capital Improvement Plan $30,000 $30,000 $300,000
Total Environmental Improvements: $30,000 $30,000 $300,000 Capital Improvement Plan $587,173 $6,049,680 $5,420,000 $5,834,000 Total Capital Improvement Plan: $587,173 $6,049,680 $5,420,000 $5,834,000 Total Capital Improvement Plan: $587,173 $6,079,680 $5,450,000 $6,134,000 Total Expenditures: $587,173 $6,079,680 $5,450,000 $6,134,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 266 Infrastructure Reserve Fund
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$1M
$2M
$3M
$4M
Infrastructure Reserve: Expenditures by Function
Expenditures
Capital Improvement Plan $252,628 $0 $3,100,000 $1,640,000 Total Expenditures: $252,628 $0 $3,100,000 $1,640,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 267 Neighborhood Park Reserve Fund
Summary
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$250K
$500K
$750K
$1M
$1.25M
Neighborhood Park Reserve Fund: Expenditures by Function Expenditures
Infrastructure Maintenance Services $0 $80,000 $0 $0
Culture, Leisure, & Recreation $35,749 $124,250 $0 $0
Capital Improvement Plan $84,085 $1,962,714 $840,000 $1,000,000 Total Expenditures: $119,833 $2,166,964 $840,000 $1,000,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 268 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
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Special Revenue Fund Group: Revenue by Fund
Low and Moderate Income Housing Asset $72,621 $85,800 $55,000 $57,000 State Gas Tax HUTA $2,449,828 $2,492,354 $2,492,500 $2,437,400 State GAS Tax RMRA $2,506,758 $2,234,785 $2,320,400 $2,269,800 SCAQMD AB2766 Subvention $146,529 $112,700 $127,000 $112,700 Measure M2 Local Fair Share $2,169,283 $2,107,419 $2,011,100 $2,062,800 Measure M2 Senior Mobility $109,496 $125,495 $116,900 $119,900 Supplemental Law Enforcement Services $250,939 $290,000 $300,000 $300,000 C&D Waste Reduction Recycling $52,861 $54,923 $0 $0
SB1383 Organics Waste Recycling $233,689 $0 $0 $0
Beverage Recycling $22,119 $21,000 $21,000 $21,000
Certified Access Specialist CASP $5,780 $5,000 $5,000 $5,000 Cal-Fire LHMP Wildfire Prevention $77,948 $4,052 $0 $0
Permanent Local Housing Allocation Program $942,814 $189,521 $145,300 $0 Community Development Block Grant $661,502 $1,124,027 $1,121,110 $1,180,000 Community Development Block Grant CV $384,794 $0 $0 $0
Solid Waste and Recycling Agreement $0 $1,420,620 $1,420,620 Total: $10,086,962 $8,847,076 $10,135,930 $9,986,220
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 269 Special Revenue Fund Group: Expenditures by Fund
Low and Moderate Income Housing Asset $78,341 $758,300 $203,000 $129,500 State Gas Tax HUTA $2,146,887 $3,353,865 $2,791,900 $2,400,200 State GAS Tax RMRA $58,328 $6,204,330 $3,025,000 $2,200,000 SCAQMD AB2766 Subvention $29,924 $576,015 $370,000 $0
Measure M2 Local Fair Share $1,480,083 $6,401,150 $2,100,000 $2,101,000 Measure M2 Senior Mobility $84,040 $175,495 $195,700 $214,200 Supplemental Law Enforcement Services $147,691 $700,000 $601,000 $550,000 C&D Waste Reduction Recycling $43,768 $74,159 $0 $0
SB1383 Organics Waste Recycling $87,827 $241,644 $0 $0
Beverage Recycling $20,188 $44,749 $21,000 $21,000
Certified Access Specialist CASP $1,000 $5,000 $5,000 $5,000 Cal-Fire LHMP Wildfire Prevention $12,757 $4,052 $0 $0
Permanent Local Housing Allocation Program $379,543 $746,828 $463,200 $0 Community Development Block Grant $642,845 $1,124,027 $1,121,110 $1,180,000 Community Development Block Grant CV $404,019 $0 $0 $0
Solid Waste and Recycling Agreement $0 $1,420,620 $1,420,620 Total: $5,617,239 $20,409,615 $12,317,530 $10,221,520
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 270 Low and
Moderate
Income
Housing Asset
Fund
This fund is used to account for revenue and expenditures of a portion of the affordable housing administration in the City.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$50K
$100K
$150K
$200K
$250K
Low and Moderate Income Housing Asset Fund: Revenues by Source Revenue Source
Use of Money and Property $61,085 $58,800 $30,000 $30,000 Other Revenues $11,536 $27,000 $25,000 $27,000
Total Revenue Source: $72,621 $85,800 $55,000 $57,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Low and Moderate Income Housing Asset Fund: Expenditures by Expense Type
Expense Objects
Contractual Services $66,462 $82,300 $175,000 $100,000
Membership and Development $11,783 $23,000 $25,000 $27,000 Supplies, Materials and Other $96 $3,000 $3,000 $2,500
Capital Outlays $0 $650,000 $0 $0
Total Expense Objects: $78,341 $758,300 $203,000 $129,500 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 271 Gas Tax Fund
(HUTA)
This fund is used to account for revenue and expenditures of money appropriated under Streets and Highway Code Sections 2105, 2106, 2107, 2107.5, Proposition 1B of the State of California, and local Road Maintenance and Rehabilitation Account. These funds are earmarked for maintenance, rehabilitation, or improvement of public streets.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$1M
$2M
$3M
$4M
Gas Tax Fund (HUTA): Revenues by Source
Revenue Source
Intergovernmental $2,385,513 $2,462,354 $2,462,500 $2,407,400 Use of Money and Property $64,316 $30,000 $30,000 $30,000 Total Revenue Source: $2,449,828 $2,492,354 $2,492,500 $2,437,400 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Gas Tax Fund (HUTA): Expenditures by Expense Type
Expense Objects
Personnel Services $188,233 $149,400 $79,300 $83,300
Contractual Services $1,936,509 $2,758,799 $2,712,600 $2,316,900 Supplies, Materials and Other $854 $0 $0 $0
Capital Improvement Plan $21,290 $445,666 $0 $0
Total Expense Objects: $2,146,887 $3,353,865 $2,791,900 $2,400,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 272 Gas Tax Road
Maintenance
and
Rehabilitation
Account Fund
(RMRA SB1)
This fund is used to account for revenue and expenditures of money appropriated under Streets and Highway Code Section 2030, and local Road Maintenance and Rehabilitation Account. There funds are earmarked for maintenance, rehabilitation, or critical safety projects on the local streets and roads system.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$1M
$2M
$3M
$4M
$5M
Gas Tax Road Maintenance and Rehabilitation Account Fund (RMRA SB1):
Revenues by Source
Revenue Source
Intergovernmental $2,248,404 $2,194,785 $2,280,400 $2,229,800 Use of Money and Property $144,229 $40,000 $40,000 $40,000 Other Revenues $114,125 $0 $0 $0
Total Revenue Source: $2,506,758 $2,234,785 $2,320,400 $2,269,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Gas Tax Road Maintenance and Rehabilitation Account Fund:
Expenditures by Expense Type
Expense Objects
Capital Improvement Plan $58,328 $6,204,330 $3,025,000 $2,200,000 Total Expense Objects: $58,328 $6,204,330 $3,025,000 $2,200,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 273 South Coast
Air Quality
Management
District Fund
(SCAQMD)
This fund is used to account for the City's share of vehicle registration fees collected under AB2766 that the State of California has allocated to address air quality concern in Southern California. There monies are to be used to fund programs to reduce air pollution form mobile sources, such as cars, trucks, and buses.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$100K
$200K
$300K
$400K
South Coast Air Quality Management District Fund (SCAQMD): Revenues by Source
Revenue Source
Intergovernmental $116,824 $110,000 $120,000 $110,000
Use of Money and Property $29,705 $2,700 $7,000 $2,700
Total Revenue Source: $146,529 $112,700 $127,000 $112,700 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted South Coast Air Quality Management District Fund (SCAQMD):
Expenditures by Expense Type
Expense Objects
Capital Improvement Plan $29,924 $576,015 $370,000 $0
Total Expense Objects: $29,924 $576,015 $370,000 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 274 Measure M2
Local Fair
Share Fund
The fund is used to account for the City's share of the sales tax increase authorized by Orange County's Measure "M2". The monies are legally restricted for the acquisition, construction and improvement of public streets.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$500K
$1M
$1.5M
$2M
$2.5M
Measure M2 Local Fair Share Fund: Revenues by Source
Revenue Source
Intergovernmental $1,951,606 $2,099,919 $2,003,600 $2,055,300 Use of Money and Property $217,677 $7,500 $7,500 $7,500 Total Revenue Source: $2,169,283 $2,107,419 $2,011,100 $2,062,800 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Measure M2 Local Fair Share Fund: Expenditures by Expense Type Expense Objects
Capital Improvement Plan $1,480,083 $6,401,150 $2,100,000 $2,101,000 Total Expense Objects: $1,480,083 $6,401,150 $2,100,000 $2,101,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 275 Measure M2
Senior
Mobility Fund
This fund is used to account for the City's share of the sales tax increase authorized by Orange County's Measure "M2". The monies are legally restricted for the Senior Mobility Program.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$50K
$100K
$150K
$200K
$250K
Measure M2 Senior Mobility Fund: Revenues by Source
Revenue Source
Intergovernmental $97,253 $119,995 $111,400 $114,400
Charges for Current Services $2,181 $0 $0 $0
Use of Money and Property $10,062 $5,500 $5,500 $5,500
Total Revenue Source: $109,496 $125,495 $116,900 $119,900 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Measure M2 Senior Mobility Fund: Expenditures by Expense Type Expense Objects
Contractual Services $72,503 $172,670 $194,700 $214,200 Supplies, Materials and Other $11,537 $2,825 $1,000 $0
Total Expense Objects: $84,040 $175,495 $195,700 $214,200 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 276 Supplemental
Law
Enforcement
Services Fund
This fund is used to account for certain police grants received by the City. This fund currently consists of a Supplemental Law Enforcement grant established pursuant to AB 3239 (Brulte) to account for revenues and expenditures for certain police services.
Expenditures can only be used for police services and cannot supplant the existing police services budget.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$200K
$400K
$600K
$800K
Supplemental Law Enforcement Services Fund: Revenues by Source Revenue Source
Intergovernmental $250,939 $290,000 $300,000 $300,000
Total Revenue Source: $250,939 $290,000 $300,000 $300,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Supplemental Law Enforcement Services Fund: Expenditures by Expense Type
Expense Objects
Contractual Services $146,941 $695,000 $601,000 $550,000 Supplies, Materials and Other $750 $5,000 $0 $0
Total Expense Objects: $147,691 $700,000 $601,000 $550,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 277 Beverage
Recycling
Fund
This fund is used to account for revenue and expenditures related to grant funding received from the California State Department of Conservation for the purpose of implementing and supporting beverage recycling programs within the City.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$5K
$10K
$15K
$20K
$25K
Beverage Recycling Fund: Revenues by Source
Revenue Source
Intergovernmental $22,119 $21,000 $21,000 $21,000
Total Revenue Source: $22,119 $21,000 $21,000 $21,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Beverage Recycling Fund: Expenditures by Expense Type
Expense Objects
Membership and Development $2,613 $4,000 $5,000 $5,000
Capital Outlays $17,575 $40,749 $16,000 $16,000
Total Expense Objects: $20,188 $44,749 $21,000 $21,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 278 Certified
Access
Specialist
Fund (CASp)
This fund is used to account for revenue and expenditures for certified access specialist program.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$2K
$4K
$6K
$8K
Certified Access Specialist Fund (CASp): Revenues by Source Revenue Source
Other Revenues $5,780 $5,000 $5,000 $5,000
Total Revenue Source: $5,780 $5,000 $5,000 $5,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Certified Access Specialist Fund (CASp): Expenditures by Expense Type Expense Objects
Contractual Services $1,000 $5,000 $5,000 $5,000
Total Expense Objects: $1,000 $5,000 $5,000 $5,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 279 Permanent
Local Housing
Allocation
Program Fund
This fund is used to account for revenue and expenditures for permanent local housing allocation program.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$250K
$500K
$750K
$1M
Permanent Local Housing Allocation Program Fund: Revenues by Source Revenue Source
Intergovernmental $942,814 $189,521 $145,300 $0
Total Revenue Source: $942,814 $189,521 $145,300 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Permanent Local Housing Allocation Program Fund: Expenditures by Expense Type
Expense Objects
Personnel Services $81,576 $120,400 $118,900 $0
Contractual Services $297,967 $626,428 $344,300 $0
Total Expense Objects: $379,543 $746,828 $463,200 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 280 Community
Development
Block Grant
Fund (CDBG)
This fund is used to account for revenues received from the Federal Government under the Community Development Block Grant program. Eligible activities can include acquisition, disposition, planning studies, public services, housing and commercial rehabilitation, public facilities improvements, and administration.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$250K
$500K
$750K
$1M
$1.25M
Community Development Block Grant Fund (CDBG): Revenues by Source Revenue Source
Intergovernmental $661,202 $1,081,693 $1,121,110 $1,180,000 Other Revenues $300 $42,334 $0 $0
Total Revenue Source: $661,502 $1,124,027 $1,121,110 $1,180,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Community Development Block Grant Fund (CDBG): Expenditures by Expense Type
Expense Objects
Personnel Services $29,726 $0 $0 $0
Contractual Services $190,456 $476,087 $891,110 $1,000,000 Supplies, Materials and Other $251 $0 $0 $0
Capital Outlays $0 $465,703 $0 $0
Capital Improvement Plan $422,412 $182,237 $230,000 $180,000 Total Expense Objects: $642,845 $1,124,027 $1,121,110 $1,180,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 281 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
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$2.5M
$5M
$7.5M
$10M
Capital Projects Fund Group: Revenue by Fund
Community Facilities Fees $475,392 $2,000,000 $2,250,000 $2,300,000 Lake Forest Traffic Mitigation $442,114 $2,432,200 $475,000 $380,000 Foothill Circulation Phasing Plan $1,236,409 $1,100,000 $1,018,000 $511,000 Park Development $311,783 $23,100 $23,100 $0
Affordable Housing $162,405 $95,349 $0 $0
Total: $2,628,103 $5,650,649 $3,766,100 $3,191,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Capital Projects Fund Group: Expenditures by Fund
Community Facilities Fees $31,495 $439,266 $0 $0
Lake Forest Traffic Mitigation $1,177,686 $7,799,843 $1,126,100 $1,095,000 Foothill Circulation Phasing Plan $310,202 $4,437,295 $4,655,000 $10,000 Meadows Traffic Improvement $38,036 $2,214,637 $2,180,000 $0 Park Development $553,971 $1,313,572 $320,000 $0
Affordable Housing $0 $3,700,000 $0 $0
Total: $2,111,390 $19,904,613 $8,281,100 $1,105,000
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 282 Community
Facilities Fees
Fund
This fund is used to account for costs to design and construct a sports park, recreation center, meeting facility, and a civic center. This fund is currently funded by developer impact fees to construct these facilities.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$1M
$2M
$3M
$4M
$5M
Community Facilities Fees Fund: Revenues by Source
Revenue Source
Developer Contributions $475,392 $2,000,000 $2,250,000 $2,300,000 Total Revenue Source: $475,392 $2,000,000 $2,250,000 $2,300,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Community Facilities Fees Fund: Expenditures by Expense Type Expense Objects
Capital Improvement Plan $31,495 $439,266 $0 $0
Total Expense Objects: $31,495 $439,266 $0 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 283 Park
Development
Fund
This fund is used to account for developer impact fees and other funds received by the City for the specific purpose of constructing new parks or renovating existing parks.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$200K
$400K
$600K
Park Development Fund: Revenues by Source
Revenue Source
Intergovernmental $230,725 $0 $0 $0
Use of Money and Property $81,058 $23,100 $23,100 $0
Total Revenue Source: $311,783 $23,100 $23,100 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Park Development Fund: Expenditures by Expense Type
Expense Objects
Capital Improvement Plan $553,971 $1,313,572 $320,000 $0 Total Expense Objects: $553,971 $1,313,572 $320,000 $0
Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 284 Lake Forest
Traffic
Mitigation
Fund
This fund is used to account for developer impact fees used to improve specific intersections City-wide.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$250K
$500K
$750K
$1M
$1.25M
Lake Forest Traffic Mitigation Fund: Revenues by Source Revenue Source
Developer Contributions $44,145 $204,000 $225,000 $230,000 Use of Money and Property $397,969 $103,200 $250,000 $150,000 Other Revenues $0 $2,125,000 $0 $0
Total Revenue Source: $442,114 $2,432,200 $475,000 $380,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Lake Forest Traffic Mitigation Fund: Expenditures by Expense Type Expense Objects
Contractual Services $56,672 $130,000 $300,000 $300,000 Capital Improvement Plan $1,121,014 $7,669,843 $826,100 $795,000 Total Expense Objects: $1,177,686 $7,799,843 $1,126,100 $1,095,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 285 Foothill
Circulation
Phasing Plan
Fund
This fund is used to accumulate financial resources for the purpose of providing funds for acquisitioned construction of roads, bridges and intersection improvement as outlined by the Foothill Phasing Plan adopted by the County of Orange.
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026 FY2027
$0
$1M
$2M
$3M
$4M
$5M
Foothill Circulation Phasing Plan Fund: Revenues by Source Revenue Source
Intergovernmental $592,510 $0 $0 $0
Developer Contributions $0 $1,000,000 $668,000 $311,000 Use of Money and Property $643,899 $100,000 $350,000 $200,000 Total Revenue Source: $1,236,409 $1,100,000 $1,018,000 $511,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted Foothill Circulation Phasing Plan Fund: Expenditures by Expense Type Expense Objects
Contractual Services $0 $0 $10,000 $10,000
Capital Improvement Plan $310,202 $4,437,295 $4,645,000 $0 Total Expense Objects: $310,202 $4,437,295 $4,655,000 $10,000 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 286 Meadows Traffic Improvements Fund
Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2026 FY2027
$0
$500K
$1M
$1.5M
$2M
$2.5M
Meadows Traffic Improvements Fund: Expenditures by Expense Type Expense Objects
Capital Improvement Plan $38,036 $2,214,637 $2,180,000 $0 Total Expense Objects: $38,036 $2,214,637 $2,180,000 $0 Name FY2024 Actuals FY2025 Budgeted FY2026 Budgeted FY2027 Budgeted City of Lake Forest | 2025-2027 Operating Budget Page 287 ATTACHMENT 2
Projected Available
Fund Revenues Fund Reserve Available
Balances Budgeted less Balances level Fund
July 1, 2025 Revenues Expenditures CIP Plan Total Transfer In Transfer Out Expenditures June 30, 2026 Balance General Fund
General Fund 106,047,868 $ 69,105,500 $ 64,285,800 $ - $ 64,285,800 $ 5,366,827 $ 4,819,700 $ 105,500,741 $ 56,600,000 $ 48,900,741 General Fund Capital 83,173 - - 5,450,000 5,450,000 5,366,827 (5,450,000) 0 - 0 Assigned -
Infrastructure Fund 4,741,642 - - 3,100,000 3,100,000 - - (3,100,000) 1,641,642 - 1,641,642 Neighborhood Park Improvement Fund 1,850,309 - - 840,000 840,000 - - (840,000) 1,010,309 - 1,010,309 Restricted -
Pension Rate Stabilization 3,465,757 - - - - - - - 3,465,757 - 3,465,757 Total General Fund: $ 116,188,750 $ 69,105,500 $ 64,285,800 $ 9,390,000 $ 73,675,800 $ 5,366,827 $ 5,366,827 $ (4,570,300) $ 111,618,450 $ 56,600,000 $ 55,018,450 Special Revenue Funds:
Low- and Moderate-Income Housing Asset $ 838,633 $ 55,000 $ 203,000 $ - $ 203,000 $ - $ - $ (148,000) $ 690,633 $ - $ 690,633 Gas Tax Fund (HUTA) 703,945 2,492,500 2,791,900 - 2,791,900 - - (299,400) 404,545 400,000 4,545 Gas Tax Road Maintenance and Rehabilitation Account Fund (RMRA SB1) 708,668 2,320,400 - 3,025,000 3,025,000 - - (704,600) 4,068 - 4,068 South Coast Air Quality Management District Fund (SCAQMD) 244,909 127,000 - 370,000 370,000 - - (243,000) 1,909 - 1,909 Measure M2 Local Fairshare 381,711 2,011,100 - 2,100,000 2,100,000 - - (88,900) 292,811 250,000 42,811 Measure M2 Senior Mobility 176,400 116,900 195,700 - 195,700 - - (78,800) 97,600 - 97,600 Suppl. Law Enforcement Services 553,305 300,000 601,000 - 601,000 - - (301,000) 252,305 - 252,305 Solid Waste - 1,420,620 945,620 475,000 1,420,620 - - - - - - Beverage Recycling 8,898 21,000 21,000 - 21,000 - - - 8,898 - 8,898 Certified Access Specialist (CASp) 39,852 5,000 5,000 - 5,000 - - - 39,852 - 39,852 Permanent Local Housing Allocation Program 317,891 145,300 463,200 - 463,200 - - (317,900) - - - Community Development Block Grant Fund (CDBG) - 1,121,110 841,110 280,000 1,121,110 - - - - - - Special Revenue Subtotal $ 3,974,212 $ 10,135,930 $ 6,067,530 $ 6,250,000 $ 12,317,530 $ - $ - $ (2,181,600) $ 1,792,621 $ 650,000 $ 1,142,621 Total Operating Budget $ 120,162,962 $ 79,241,430 $ 70,353,330 $ 15,640,000 $ 85,993,330 $ 5,366,827 $ 5,366,827 $ (6,751,900) $ 113,411,071 $ 57,250,000 $ 56,161,071 Capital Project Funds:
City Facilities Fees $ 49,411,959 $ 4,410,400 $ - $ - $ - $ - $ - $ 4,410,400 $ 53,822,359 $ - $ 53,822,359 Park Development 421,504 23,100 - 320,000 320,000 - - (296,900) 124,604 - 124,604 Lake Forest Transportation Mitigation 3,620,953 475,000 300,000 826,100 1,126,100 - - (651,100) 2,969,853 - 2,969,853 Foothill Circulation Phasing Plan 14,762,881 1,018,000 10,000 4,645,000 4,655,000 - - (3,637,000) 11,125,881 - 11,125,881 Meadows Traffic Improvement 2,180,000 - - 2,180,000 2,180,000 - - (2,180,000) - - - Subtotal $ 70,397,296 $ 5,926,500 $ 310,000 $ 7,971,100 $ 8,281,100 $ - $ - $ (2,354,600) $ 68,042,697 $ - $ 68,042,697 Grand Total All Funds $ 190,560,258 $ 85,167,930 $ 70,663,330 $ 23,611,100 $ 94,274,430 $ 5,366,827 $ 5,366,827 $ (9,106,500) $ 181,453,768 $ 57,250,000 $ 124,203,768 Budgeted Expenditures
Fiscal Year 2025-26 Fund Balance Summary
ATTACHMENT 3
Projected Available
Fund Revenues Fund Reserve Available
Balances Budgeted less Balances level Fund
July 1, 2026 Revenues Expenditures CIP Plan Total Transfer In Transfer Out Expenditures June 30, 2027 Balance General Fund
General Fund $ 105,500,741 $ 70,598,200 $ 66,231,800 $ - $ 66,231,800 $ - $ 6,134,000 $ 4,366,400 $ 103,733,141 $ 56,600,000 $ 47,133,141 General Fund Capital 0 - - 6,134,000 6,134,000 6,134,000 - (6,134,000) 0 - 0 Assigned
Infrastructure Fund 1,641,642 - - 1,640,000 1,640,000 - - (1,640,000) 1,642 - 1,642 Neighborhood Park Improvement Fund 1,010,309 - - 1,000,000 1,000,000 - (1,000,000) 10,309 - 10,309 Restricted
Pension Rate Stabilization 3,465,757 - - - - - - - 3,465,757 - 3,465,757 Total General Fund: $ 111,618,450 $ 70,598,200 $ 66,231,800 $ 8,774,000 $ 75,005,800 $ 6,134,000 $ 6,134,000 $ (4,407,600) $ 107,210,850 $ 56,600,000 $ 50,610,850 Special Revenue Funds:
Low- and Moderate-Income Housing Asset $ 690,633 $ 57,000 $ 129,500 $ - $ 129,500 $ - $ - $ (72,500) $ 618,133 $ - $ 618,133 Gas Tax Fund (HUTA) 404,545 2,437,400 2,400,200 - 2,400,200 - - 37,200 441,745 400,000 41,745 Gas Tax Road Maintenance and Rehabilitation Account Fund (RMRA SB1) 4,068 2,269,800 - 2,200,000 2,200,000 - - 69,800 73,868 - 73,868 South Coast Air Quality Management District Fund (SCAQMD) 1,909 112,700 - - - - - 112,700 114,609 - 114,609 Measure M2 Local Fairshare 292,811 2,062,800 - 2,101,000 2,101,000 - - (38,200) 254,611 250,000 4,611 Measure M2 Senior Mobility 97,600 119,900 214,200 - 214,200 - - (94,300) 3,300 - 3,300 Suppl. Law Enforcement Services 252,305 300,000 550,000 - 550,000 - - (250,000) 2,305 - 2,305 Solid Waste - 1,420,620 945,620 475,000 1,420,620 - - - - - - Beverage Recycling 8,898 21,000 21,000 - 21,000 - - - 8,898 - 8,898 Certified Access Specialist (CASp) 39,852 5,000 5,000 - 5,000 - - - 39,852 - 39,852 Community Development Block Grant Fund (CDBG) - 1,180,000 1,000,000 180,000 1,180,000 - - - - - - Special Revenue Subtotal $ 1,792,621 $ 9,986,220 $ 5,265,520 $ 4,956,000 $ 10,221,520 $ - $ - $ (235,300) $ 1,557,321 $ 650,000 $ 907,321 Total Operating Budget $ 113,411,071 $ 80,584,420 $ 71,497,320 $ 13,730,000 $ 85,227,320 $ 6,134,000 $ 6,134,000 $ (4,642,900) $ 108,768,171 $ 57,250,000 $ 51,518,171 Capital Project Funds:
City Facilities Fees $ 53,822,359 $ 3,500,000 $ - $ - $ - $ - $ - $ 3,500,000 $ 57,322,359 $ - $ 57,322,359 Park Development 124,604 - - - - - - - 124,604 - 124,604 Lake Forest Transportation Mitigation 2,969,853 380,000 300,000 795,000 1,095,000 - - (715,000) 2,254,853 - 2,254,853 Foothill Circulation Phasing Plan 11,125,881 511,000 10,000 - 10,000 - - 501,000 11,626,881 - 11,626,881 Subtotal $ 68,042,697 $ 4,391,000 $ 310,000 $ 795,000 $ 1,105,000 $ - $ - $ 3,286,000 $ 71,328,697 $ - $ 71,328,697 Grand Total All Funds $ 181,453,768 $ 84,975,420 $ 71,807,320 $ 14,525,000 $ 86,332,320 $ 6,134,000 $ 6,134,000 $ (1,356,900) $ 180,096,868 $ 57,250,000 $ 122,846,868 Budgeted Expenditures
Fiscal Year 2026-27 Fund Balance Summary
ATTACHMENT 4
Actual Actual Actual Actual Budget Projection Projection Projection Projection Projection Projection Projection 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 FY 2030-31 FY 2031-32 REVENUES:
Taxes:
Property Taxes 21,245,269 22,428,077 24,018,144 25,525,153 26,576,300 28,143,200 29,649,300 31,093,700 32,458,700 33,885,100 35,375,700 36,933,400 Real Property Transfer Tax 1,028,672 1,273,561 894,404 903,972 675,000 750,000 765,000 780,300 795,900 811,800 828,000 844,600 Sales and Use Tax 17,241,510 19,436,169 19,049,883 17,678,956 17,580,000 17,931,600 18,290,200 18,838,900 19,404,100 19,986,200 20,585,800 21,203,400 Transient Occupancy Tax 2,883,787 5,269,730 5,818,578 5,941,072 5,610,000 6,250,000 6,250,000 6,406,300 6,566,500 6,730,700 6,899,000 7,071,500 Franchise Fees 2,566,677 2,640,596 2,908,051 2,908,251 2,756,250 2,182,000 2,237,000 2,292,900 2,350,200 2,409,000 2,469,200 2,530,900 Subtotal Taxes 44,965,915 51,048,133 52,689,060 52,957,404 53,197,550 55,256,800 57,191,500 59,412,100 61,575,400 63,822,800 66,157,700 68,583,800 Intergovernmental 539,565 6,927,604 258,982 712,704 400,000 435,000 460,000 460,000 460,000 460,000 460,000 460,000 Licenses and Permits 2,501,133 3,193,228 2,765,577 1,580,298 1,799,500 1,936,300 1,670,200 1,720,300 1,771,900 1,825,100 1,879,900 1,936,300 Charges for Current Services - Parks & Recreation 711,728 1,308,199 1,243,339 1,334,174 1,243,300 1,249,900 1,255,000 1,292,700 1,331,500 1,371,400 1,412,500 1,454,900 Charges for Current Services - Other 2,653,355 3,331,561 2,262,049 2,036,966 2,658,100 1,973,500 1,855,300 1,911,000 1,968,300 2,027,300 2,088,100 2,150,700 Developer Contributions 332,120 360,040 368,220 94,640 85,000 93,000 38,000 - - - - - Fines, Forfeitures, and Penalties 370,442 464,559 511,109 473,787 680,000 790,000 790,000 790,000 790,000 790,000 790,000 790,000 Facility and Park Rentals, Leases 205,593 745,138 840,397 1,260,063 1,060,000 1,091,000 1,058,200 1,089,900 1,122,600 1,156,300 1,191,000 1,226,700 Investment Earnings 789,314 225,883 3,629,229 7,924,632 5,450,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 Other 535,722 327,902 654,562 681,532 85,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 TOTAL REVENUES 53,604,887 67,932,247 65,222,524 69,056,201 66,658,450 69,105,500 70,598,200 72,956,000 75,299,700 77,732,900 80,259,200 82,882,400
OPERATING EXPENDITURES
Full Time Wages 5,872,289 6,594,975 7,129,544 7,280,970 8,623,900 9,075,500 9,713,000 10,198,700 10,708,600 11,244,000 11,806,200 12,396,500 Part Time Wages 301,436 852,287 1,140,391 1,350,905 1,873,500 2,112,500 2,112,500 2,218,100 2,329,000 2,445,500 2,567,800 2,696,200 Retirement - Normal Service Cost 572,351 642,422 781,098 825,362 1,036,600 1,049,100 1,094,200 1,148,900 1,206,300 1,266,600 1,329,900 1,396,400 Retirement - Unfunded Liability 46,246 63,397 97,520 4,402,525 12,000 78,100 85,700 92,100 98,500 104,900 104,900 104,900 Personnel Services 1,211,983 1,300,620 1,395,324 1,650,580 2,090,850 2,021,100 2,054,700 2,136,900 2,222,400 2,311,300 2,403,800 2,500,000 Contractual Services 15,805,437 17,780,072 21,459,964 18,269,846 24,843,410 24,072,300 24,031,100 24,752,000 25,494,600 26,259,400 27,047,200 27,858,600 Law Enforcement Contract 17,399,270 18,149,715 18,937,269 19,798,762 21,361,000 22,739,100 24,098,600 25,062,500 26,065,000 27,107,600 28,191,900 29,319,600 Law Enforcement Contract (Non-General Fund) (125,000) (125,000) (216,919) (297,967) (328,965) (791,500) (400,000) (150,000) (150,000) (150,000) (150,000) (150,000) Strategic Economic Improvement Program - - 1,262,611 3,482,814 2,108,203 - - - - - - - Memberships and Development 120,411 164,989 384,001 241,959 464,857 524,900 516,100 529,000 542,200 555,800 569,700 583,900 Supplies, Materials and Other 1,462,510 1,519,254 1,104,990 1,600,006 2,613,823 2,230,500 2,240,200 2,296,200 2,353,600 2,412,400 2,472,700 2,534,500 Operating Capital 126,438 306,868 403,506 439,157 1,248,315 1,174,200 685,700 689,100 692,500 696,000 699,500 703,000 Debt Service - - - 15,736 31,000 - - - - - - -
TOTAL OPERATING EXPENDITURES 42,793,371 47,249,599 53,879,299 59,060,655 65,978,493 64,285,800 66,231,800 68,973,500 71,562,700 74,253,500 77,043,600 79,943,600 REVENUES LESS OPERATING EXPENDITURES 10,811,516 20,682,648 11,343,225 9,995,545 679,957 4,819,700 4,366,400 3,982,500 3,737,000 3,479,400 3,215,600 2,938,800 2025-2032 Proposed Financial Forecast - General Fund
Financial Forecast
Revised April 2025