Cities Index.
Agenda packet

Placentia City Council
June 6, 2023

Document
Agenda packet
Meeting
June 6, 2023
Body
Placentia City Council
Pages
38
Original file
3.3 MB
Text extracted from the city's file for reading and search. Open the original on portal.laserfiche.com. That file is the official record.

Mercy Housing Calwest
Consolidating Statement of Financial Position
December 31, 2021
Mercy Housing Mercy Housing
California 105 LLC California 105 LLC Mercy Kelsey Civic Kelsey Civic Center Sunnydale Block 7 Consolidated Mercy GP (4995 Stockton) Center LLC L.P. LLC GP Eliminations Housing Calwest Liabilities
Current liabilities
Accounts payable and accrued expenses
Due to affiliates
Accrued interest
Accrued interest, affiliates
Current portion of notes payable
Current portion of notes payable, affiliates
Deferred revenue and other liabilities
Tenant security deposits
Total current liabilities
Long-term liabilities
Due to affiliates
Accrued interest
Accrued interest, affiliates
Notes payable, less current portion, net
Notes payable, less current portion, affiliates
Deferred revenue and other liabilities
$
- $ 140,853 $
102 898
842,804
102 984,555
45,108
4,498,339
$ 262,890 $
201,200
464,090
166
290,490
$ (498,429) $ 49,863,470
(2,505,027) 29,765,907
- 2,363,194
2,170
223,130,313
8,912,198
2,413,220
2,915,656
(3,003,456) 319,366,128
55,710,958
(1,094,304) 1,283,496
926,234,515
(19,575,843) 45,063,326
37,414,367
Total long-term liabilities 4,543,447 290,656 (20,670,147) 1,065,706,662 Total liabilities 102 5,528,002 754,746 (23,673,603) 1,385,072,790 Net assets
Net assets without donor restrictions, controlling (102) (4,949) (4,529) 66,750,804 421,727,457 Net assets without donor restrictions, noncontrolling - - - - - Total net assets without donor restrictions (102) (4,949) (4,529) 66,750,804 421,727,457 Net assets with donor restrictions
Total net assets (102) (4,949) (4,529) 66,750,804 421,727,457 Total liabilities and net assets $ $ 5,523,053 $ $ 750,217 $ $ 43,077,201 $ 1,806,800,247

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Third and LeConte
Mercy Housing Mercy Housing California XXXVIII, Mercy Housing Mercy Housing Associates LP Mercy Housing California XXXIX, LP California XL, LP LP (East Leland California XLII, LP California XLIV, LP (Bayview Hill Caroline Severance Calwest (Gleason Park) (Arlington Hotel) Courts) (Boulevard Court) (1180 Fourth Street Gardens) LLC Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
$ $ 710,451 $ 1,956,530 $ 817,350 $ 338,625 $ 2,052,448 $ 1,667,805 $ 522,163 - - - - 10,823
422,013 394,939
108,190 (6,319) (18,538) 60 (3,403) 3,153 (2,857)
1,890,647 36,276 108,866 32,647 486,756 943,245 59,141
2,521,000 740,408 2,468,871 850,057 1,216,917 2,998,846 1,724,089 10,823 - 217,638 663,274 147,268 446,857 519,941 590,209 -
837,798 188,952 327,872 125,534 115,675 337,571 193,274 11,673 4,428 112,225 160,952 62,712 111,462 121,599 96,675 1,593 - 821,931 1,336,738 907,987 554,945 1,716,566 1,179,374 - 497,857 - -
358,771 831,258 336,262 244,167 1,605,934 610,237
764 840,776 283,188 90,582 490,165 378,276
6,511 98,099 99,754 2,468 130,335 41,625
151,233 125
1,491,316 1,706,792 4,258,969 1,962,705 1,566,156 4,922,111 3,089,670 13,391 Excess (deficiency) of revenues over expenses 1,029,684 Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
(966,384) (1,790,098) (1,112,648) (349,239) (1,923,265) (1,365,581) (2,568) (40,459,625) (7,363,931) (15,409,345) (1,411,941) (3,097,960) 17,196,246 4,123,065 (25,017) (632,969) - (77,000) - - - - -
$ (40,062,910) $ (8,330,315) $ (17,276,443) $ (2,524,589) $ (3,447,199) $ 15,272,981 $ 2,757,484 $ (27,585) 91 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing 1100 Ocean
Mercy Housing Mercy Housing California 52,LP Avenue Limited 55 Laguna, LP California XLIII, LP Mercy Housing California 53, LP (School House Partnership (1100 (Open House (Caroline Severance California 47, LP Madonna Senior (Madonna Station -Vista Ocean Avenue Community at 55 Manor) 7th & H GP, LLC (7th & H Street) Housing LLC Residences) Grande) Apts.) Laguna) Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 1,523,974 $
(427)
65,012
Total revenues 1,588,559
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
$ 1,289,047 $
19,025 - 15,000
(18,011)
42,457
$ 899,927 $ 1,456,294 $ 929,509 $ 666,765
(10,996)
31,794
5 148,012
(3,938)
517,028
677
130,876
19,025 1,313,493 15,000 920,725 1,604,311 1,442,599 798,318 241,534 - 438,720
143,830 19,874 227,591
151,158 1,593 233,944
1,108,334 - 1,439,728
451,143 513,145
692,371 92,226
54,599 63,569
- 341,662 241,386 277,916 159,783
15,850 159,662 176,490 173,854 125,682
1,593 132,423 84,916 135,107 53,558
- 423,575 532,742 899,937 1,102,127
489,211 378,167 716,302 232,400
147,167 474,503 255,515 278,326
40,914 90,247 31,742 4,558
170 81
2,842,969 21,637 3,008,923 17,524 1,734,614 1,978,451 2,490,373 1,956,434 (1,254,410) (2,612) (1,695,430) (2,524) (813,889) (374,140) (1,047,774) (1,158,116) 4,274,501 14,168,037 21,801,927 (7,540) 2,200,434 3,560,730 9,849,096 15,119,176 $ 3,020,091 $ 14,165,425 $ 20,106,497 $ (10,064) $ 1,386,545 $ 3,186,590 $ 8,801,322 $ 13,961,060 92 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing
California 54, LP Mercy Housing California 56, LP Coastside Senior Esparto Family (Esperanza Sunset Lane California 55, LP (Jefferson Park Housing Limited EI Monte Veterans EI Monte Veterans Apartments, LLC Crossing) Apartments LLC (Trailside Terrace) Terrace) Partners, LP Apartments LLC Apartments, LP Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
8,500
$ 465,806 $
69 10,670
8,500 476,545
68,793
9,349 57,954
1,593 30,942
365,797
188,889
144,935
15,890
$ 336,823 $ 683,604 $ 719,212 $
67 139
38,003 31,013
374,893
98 65,277
714,756 784,587
10,741
$ 476,622
62 10,299
10,741 486,983
84,424 208,476 119,696 - 180,395
850 60,535 106,183 119,844 11,590 92,183
1,573 33,416 16,275 40,566 1,573 84,389
323,251 608,286 522,311 - 443,698
165,311 286,755 215,219 137,317
143,012 226,932 159,626 74,845
19,388 54,389 8,201 3,320
40 45 27
10,982 873,200 2,468 829,337 1,507,296 1,185,463 13,190 1,016,147 (2,482) (396,655) (2,468) (454,444) (792,540) (400,876) (2,449) (529,164) (24,148) 3,942,285 (22,973) 4,386,988 4,938,941 4,941,888 62,978 5,180,232 100 - 73,782 223,388 - - (303)
$ (26,630) $ 3,545,730 $ (25,441) $ 4,006,326 $ 4,369,789 $ 4,541,012 $ 60,529 $ 4,650,765 93 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing Mercy Housing
1028 Howard California 60, LP California XI, LP Mercy Eden House Transbay Block 6, California 62, LP Sunset Valley Street, LLC (Quinn Cottages) (Madison Place) LLC Eden House, L.P. LLC (280 Beale) Duplexes, LLC Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 653,668 $ 316,249 $ 394,133 $
39 (36,359)
22,933 9,046
Total revenues 676,640
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
91 22,580
288,936 416,804
$ 1,880,963 $
(3,753)
18,647
$ 911,020 $
45,565 - 17,000
(1,240)
121,367
1,895,857 45,565 1,031,147 17,000
105,681 331,087 92,243 - 236,597
57,271 59,683 54,580 248,889 193,863
38,094 8,980 4,212 2,543 147,354
172,107 194,663 153,176 - 431,361
179,888 202,774 188,841 626,063
63,782 123,487 152,588 280,146
10,672 13,502 4,828 71,616
Total expenses and losses 627,495
Excess (deficiency) of revenues over expenses 49,145
Net assets at beginning of year (264,366)
Other transfers to (from) net assets
Net assets at end of year $
9 934,176 650,468 251,441 1,987,000
215,221) $
(645,240) (233,664) (251,441) (91,143)
2,136,320 (1,574,163) 1,115,204 6,123,329
139,930 - - (248,002)
46,414
1,573
167,609
209,387
52,444
730,810
442,400
465,595
9,106
9,349
3,513
105 71
48,092
(2,527)
509,931
1,631,010 $ (1,807,827) $ 863,763 $ 5,784,184 $
2,077,351 12,933
(1,046,204) 4,067
6,354,577 472,312
507,404 $
5,308,373 $ 476,379
94 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing
California 63, LP Mercy Housing Mercy Housing
(Sunset Valley Land Park Woods, California 68, LP Transbay Block 7, California 64, LP Mercy Mather Duplexes) 345 Arguello, LP LLC (Land Park Woods) 1800 Pine, LP LLC (Transbay Block 7) Veterans, LLC Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 695,362 $ 1,437,116 $
(8,476)
10,328
Total revenues 697,214
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
(737)
10,000
$ 598,373 $
2,188,491 $
22,510 126,616
1,446,379 22,510
145,846 265,008
134,954 162,912
49,076 165,064
613,862 760,981
299,003 350,895
159,353 497,852
6,378 2,833
23,360
(7,737) (4,660)
21,975 11,920
612,611 2,195,751
156,546 327,396
107,043 225,048
1,904 72,264 260,866
510,165 921,415
67 248,157 737,120
144,197 770,176
47,660 15,984
$ 1,980,166 $
47,830
27,024
126,616 2,027,996 27,024
151,709
318,691 -
282,440 27,825
1,884 157,708 1,884
1,737,052 -
190
1,408,472 2,205,545 25,331 1,286,032 3,258,005 153,783 3,924,190 29,757 769,821
658,388
90 48
(711,258) (759,166) (2,821) (673,421) (1,062,254) (27,167) (1,896,194) (2,733) 11,028,281 9,446,275 106,917 5,206,954 10,408,043 481,932 25,087,865 106,207 (70,744) - - - - (108,560) -
$ 10,317,023 $ 8,616,365 $ 104,096 $ 4,533,533 $ 9,345,789 $ 454,765 $ 23,083,111 $ 103,474 95 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing Laguna Senior
California 61, LP California 65, LP Housing, L.P. (95
(Mather Veterans Mercy Housing (The Arbor at Mercy Laguna LLC, Laguna Senior Village) California 65, LLC Hesperion) Plaza Maria, LLC GP Housing) JFK Tower, LP 2698 California, LP Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
$ 611,413 $
78,758
$ 897,541 $ 1,007,108 $
35,261
$ 1,090,513 $ 2,380,525 $ 896,491
(46,231) (745) 10 736 (4,705) (3,469)
10,345 3,954 15,906 58,505 15,294 8,584
575,527 78,758
900,750 1,023,024 35,261 1,149,754 2,391,114 901,606
223,102 - 220,046 86,591 - 237,121 329,110 199,834
79,941 28,987 194,481 83,912 36,061 156,167 195,822 139,114 103,261 1,904 99,533 8,132 1,573 60,722 252,147 95,766
454,572 - 678,259 280,567 - 1,108,393 1,392,368 728,991 - - 55,652
183,862 263,806 281,115 649,201 719,951 286,608
92,419 469,189 267,628 597,126 858,264 380,030
5,849 (7,935) 31,402 12,061 (3,958) 5,663
102 85
Total expenses and losses 1,143,006 30,993 1,917,379 1,039,347 37,719 2,820,791 3,743,704 1,891,658 Excess (deficiency) of revenues over expenses (567,479) 47,765 (1,016,629) (16,323) (2,458) (1,671,037) (1,352,590) (990,052) Net assets at beginning of year 13,369,934
Other transfers to (from) net assets
Net assets at end of year
(12,631) 7,898,761 (4,162,921) 125,126 21,678,226 15,965,733 8,682,029 (6,590) (100,000) - 981,944 98,262 (10,531)
$ 12,802,455 $ 35,134 $ 6,875,542 $ (4,279,244) $ 122,668 $ 20,989,133 $ 14,711,405 $ 7,681,446 96 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing
California 66, LP Mercy Housing New Dana Strand
(Colma Veterans 455 Fell, LP (Parcel California 67, LP Historic Live Oak Mercy Housing Mercy Housing La IV, LP (Camino Del St Mary's Tower, Village) O) (Columbia Park) (Odd Fellows) Camino GP, LLC Cienega, LLC Mar) LLC Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 2,021,498 $ 1,429,165 $ 1,072,456 $ 106,906 $
81,978
Total revenues 2,103,476
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
3 377,641 46,667
1,806,806 1,119,126
11 2,197
16,391
109,114 16,391
279,247 341,094 80,839 11,065 -
136,289 265,108 86,128 22,134 17,241
197,385 54,616 130,245 7,382 1,884
1,406,438 2,334,683 699,300 69,908 -
412,428 875,256 328,799 50,556
846,034 353,951 299,582 555
5,395 92,369 26,408 1,745
$ 2,350,917 $
700
21,556
84,438
2,373,173 84,438
106,138 -
851 246,338 56,256
2,834 69,679 934
792,694 -
696,927 (175)
839,290 -
3,010
4 30 21
3,283,216 4,317,077 1,651,301 163,345 19,129 3,715 2,754,076 57,036 (1,179,740) (2,510,271) (532,175) (54,231) (2,738) (3,715) (380,903) 27,402 10,937,427 22,124,300 1,788,178 377,575 (10,526) (12,439) 12,009,754 (3,872,562) - 2,414,948 (106,820) - - - 87,562 -
$ 9,757,687 $ 22,028,977 $ 1,149,183 $ 323,344 $ (13,264) $ 16,154) $ 11,716,413 $ (3,845,160) 97 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing Mercy Housing Mercy Housing California 71, LP (St Francis of Assisi, California 69, LP 3001 24th Street California 59, LP California 48, LP Esperanza Mary's Tower) LLC (Francis of Assisi) LLC (Casa de la Mission) 623 Vernon, LLC (Lohse Apartments) Crossing II, LLC GP Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 2,995,038 $
75 11,397
Total revenues 3,006,510
28,554
$ 4,622,240 $
(10,155)
31,224 484,417
$ 58,688 $
28,554 4,643,309
27,186
$ 562,128 $
355
7,963
1,857
543,105 27,186 570,446 1,857
Expenses and losses
Compensation 345,733 - 692,735 - 202,632 152,856 -
Administrative 324,892 29,404 218,420 863 200,051 27,986 100,268 2,694 Professional services 183,798 1,884 112,839 1,573 5,646 1,884 15,857 2,734 Depreciation and amortization 1,092,930 - 1,133,656 - 497,081 1,041,954 - Grants - -
Facility 422,461 1,022,038 175 143,962 621 186,920
Interest and fees 841,496 1,094,664 - 442,062 216,009
Bad debts 391 918 3,256 13,346
Provision for impaired assets - - -
Project expenses
Allocation
(Gain) loss on sale of assets - - - -
(Gain) loss on investment in limited partnership (37) 95 116 50 Total expenses and losses 3,211,701 31,251 4,275,270 2,706 1,494,690 30,607 1,727,210 5,478 Excess (deficiency) of revenues over expenses (205,191) (2,697) 368,039 (2,706) (951,585) (3,421) (1,156,764) (3,621) Net assets at beginning of year 12,200,469 (29,195,664) (3,390,571) (69,950) 2,839,903 1,403,712 14,940,749 (9,667) Other transfers to (from) net assets - (444,534) (444,534) - 351,429 - - - Net assets at end of year $ 11,995,278 $ (29,642,895) $ (3,467,066) $ (72,656) $ 2,239,747 $ 1,400,291 $ 13,783,985 $ (13,288) 98 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Candlestick Pointe
California 76, LP Mercy Sunnydale Parcel 11a, a California 20 North Mercy New Hope, Mercy Housing (Esperanza Transformation, LLC Q Housing Partners, Limited Partnership Cottonwood LLC LP (Woodland/180 California 74, LP Pico Robertson Crossing Phase II) GP LP (Candlestick) (GP) West Beamer) (Britton Street) LLC GP Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 453,753 $
23,200
$ 1,700,845 $
$ 784,012 $ 2,409,961 $
4 (1,649,874) - 188 (15,094)
8,830 8,272 669,514 16,287 57,847
Total revenues 462,587
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
67,258
43,823
28,994
457,525
133,558
227,603
5,201
23,200 59,243
275,933
2,947 198,827
1,884 121,859
1,095,681
394,393
786,333
2,702
141
963,962 4,972 2,875,728
(501,375) 18,228 (2,816,485)
2,828,791 (5,478) 21,929,124
327,905
669,514
800,487 2,452,714
- - 217,715 303,584
1,705 799 133,370 177,289
84 1,884 163,798 157,687
- - 1,009,160 1,748,343
376,530 611,848
305,152 869,386
19,673 31,092
800
1,884
73 172
1,789 2,756 2,225,398 3,899,229 2,856
(1,789) 666,758 (1,424,911) (1,446,515) (2,856)
(23,657)
$ 2,327,416 $ 12,750 $ 19,440,544 $
3,464,410 13,087,985 2,455,416 (8,350)
597,679 1,508,168 -
(25,446) $
4,131,168 $ 12,260,753 $ 2,517,069 $ (11,206)
99 Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing
Mercy Housing California 78, LP Mercy Housing Mercy Housing California 73, LP Baldwin Rose LLC, (Mission Bay Block California 75, LP Placentia Veterans Placentia Veterans California 82, LP (Pico Robertson) GP Baldwin Rose LP 6) (Dorothy Day) Village, LLC GP Village, LP (Treasure Island) Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 619,784 $
18 29,558
Total revenues 649,360
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
33,039
$ 936,242 $ 1,797,197 $ 3,535,502 $
31,339 18,742
33,039 967,581
304
41,815
$ 931,817 $
17 42,664
1,815,939 3,577,621 974,498
168,352 - 188,145 309,105 667,715
177,233 34,853 113,542 376,394 280,773
54,992 1,884 204,254 117,253 19,105
1,094,165 - 1,199,805 3,147,284 1,280,930
244,128 201,114 564,614 416,149
619,037 339,774 1,020,855 1,145,965
10,757 24,782 -
65 2,368,664 36,802 2,246,634 5,560,287 3,810,637 2,732 1,922,792 800
1,884
48 96,798
129,942
159,660
839,289
379,242
316,429
1,432
(1,719,304) (3,763) (1,279,053) (3,744,348) (233,016) (2,732) (948,294) 552,488 (7,448) 19,697,844 363,870 10,954,943 (6,056) 886,544 16,965,349 - 515,261 4,014,960 500,000 - 15,432,939
4,509
4,509
(4,509)
(9,621)
$ 15,798,533 $ (11,211) $ 18,934,052 $ 634,482 $ 11,221,927 $ (8,788) $ 15,371,189 $ 14,130)
100

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
1064 Mission
1064 Mission LLC, Homeless Services 833 Bryant, LLC 833 Bryant, LP Villa de Vida GP GP Center LLC GP (Tipping Point) LLC
$ $
6,990,784
Total revenues 6,990,784
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
800
934
5 1,233
4,509
929
2,523
25 $ 10,697 $
156
428,916
Villa de Vida
Mercy Housing
1721 West Capitol California 87, LP
LLC (West Capitol)
$ 552,409 $
33 $ 100,948
520 1,671,594 3,330
439,769 552,962
172,206
98,787
10,085
243,539
90,680
75,039
120,924
921 236,582
1,884 49,438
445,505
140,235
594,591
1,671,594 104,278
56,483
1,806 442,731
2,195 9,410
192,239
53 34
9,923
75,478
1,750
1,739 5,742 3,477 690,336 2,858 1,587,275 4,035 788,014 (1,739) 6,985,042 (3,477) (250,567) (2,858) (1,034,313) 1,667,559 (683,736) (5,683) 3,696,442 (8,823) 2,114,673 (1,680) 1,604,880 (114,216) 2,115,938 (84,382) - 133,595 - 1,665,284
$ (7,422) $ 10,681,484 $ (12,300) $ 1,779,724 $ (4,538) $ 704,162 $ 1,553,343 $ 3,097,486 101

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing Mercy Housing Mercy Housing Mercy Housing Sunnydale Block 6 Sunnydale Block 6 California 84, LP 1121 9th Street California 90, LP California 94 LLC California 94, LP California 83, LP Development CO Housing (Bennett House) LLC, GP (Capital Park) GP (Sherman Oaks) (Bermuda Gardens) LLC GP Partnership, LP Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
$ 1,937,334 $
1,782
283,193
Total revenues 2,222,309
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
220,674
159,694
110,953
739,956
225,547
263,525
896
1,573
705
1 492
$ $
$ 1,102,944 $
$ 55,878
2 -
66,191 25
492 2 1,169,135 55,903
8,050 -
4,509 1,593
188,786
12,390 205,916
4,509 135,021
507,024
198,224
205,169
26,785
46,362
189,792
622 23,140
575,718
48 15,000
168,974
1,720,349 3,175 12,559 1,593 16,899 1,466,925 670 1,018,986 501,960 (3,175) (12,067) (1,593) (16,897) (297,790) (670) (963,083) (8,426,765) (1,112) 2,977,766 (312) (8,889) (2,985,711) (14,322) 5,709,140 10,643,822 - 248,374 (10,508) 558,966 - - (28,150)
$ 2,719,017 $ (4,287) $ 3,214,073 $ (12,413) $ 533,180 $ (3,283,501) $ (14,992) $ 4,717,907 102

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing
California 95 LLC Mercy Housing Mercy Housing Caifrfornia 96, LP GP (Long Beach California 95, LP California 97, LP Mercy HPSY Block Hunters Point Block Middlefield Junction (Middlefield GP) (Long Beach) 600 7th Street GP (600 7th Street) 56 LLC 56, LP LLC GP Junction) Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
30,000
$ 3,500 $
30,000 3,500
1,572
10 98,474
4,509
45 $ $
623 4,509
623
$ $
841
4,509 622
3,156 1
20 6,409
Total expenses and losses 1,582 103,028 623 4,509 3,779 5,350 623 6,429 Excess (deficiency) of revenues over expenses 28,418 (99,528) (623) (4,509) (3,779) (5,350) (623) (6,429) Net assets at beginning of year (308) 37,049
Other transfers to (from) net assets - 30,000
Net assets at end of year
(312) (6,383) (3,048) (4,638)
(314) (27,347)
$ 28,110 $ (32,479) $ (935) $ (10,892) $ (6,827) $ (9,988) $ (937) $ (33,776) 103

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing Mercy Housing
Mercy Housing California 99, LP Mercy Housing California 100, LP 7789 La Mancha Mercy Housing California 103, LP 231 Grant Ave LLC California 99 LLC (North Auburn) California 100 GP (Whittier) Way LLC California 103 GP (Laguna Honda) (Palo Alto) Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
$ $
$ 46,200 $ 905,190 $
925,274
4,443 _
46,200 1,834,907
Expenses and losses
Compensation - - - 510,576
Administrative 1,600 48,640 123 574,037
Professional services 1,573 4,509 934 2,010 159,410
Depreciation and amortization - 50,458 - 416,291
Grants -
Facility 404,029
Interest and fees 5,346
Bad debts 17,387
Provision for impaired assets -
Project expenses
Allocation
(Gain) loss on sale of assets - -
(Gain) loss on investment in limited partnership 10 (4) Total expenses and losses 3,183 103,607 930 2,133 2,087,076 Excess (deficiency) of revenues over expenses (3,183) (103,607) (930) 44,067 (252,169) Net assets at beginning of year (312) 3,169,494 1 8,201 17,253,709 Other transfers to (from) net assets - (28,000) - -
Net assets at end of year $ (3,495) $ 3,037,887 $ (929) $ 52,268 $ 17,001,540 $ $ $
1,670
4,509
561,830
561,830
2,261
4,509
1 1 6,179 6,770
(1) (6,179) 555,060
(6,179) $ 555,060
104

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing
Mercy Kimball Mercy Morgan Richmond Richmond California 89 LLC Transbay 2 Family Development GP Development GP Hacienda GP Hacienda MHCA 89 GP (6th & San Julian) GP Transbay 2 Family Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
$ $
1,473,630 1,854,270
1,473,630 1,854,270
161
221
$ $
68 $ $
647
68 647
950
4,509
$ $
5,026 870
87 Total expenses and losses 161 221 5,459 5,113 870
Excess (deficiency) of revenues over expenses 1,473,469 1,854,049 (5,391) (4,466) (870) Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year $ 1,473,469 $ 1,854,049 $ $ 3,202,579 $ $ 2,178,402 $ $ (870) 3,207,970 2,182,868
105

Mercy Housing Calwest
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Mercy Housing Mercy Housing
California 105 LLC California 105 LLC Mercy Kelsey Civic Kelsey Civic Center Sunnydale Block 7 Consolidated Mercy GP (4995 Stockton) Center LLC L.P. LLC GP Eliminations Housing Calwest Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
102
$ $
4,949
102 4,949
(102) (4,949)
$ $
20 4,509
4,529
(4,529)
$ $ 68,033,173
(1,121,981) 31,670
9,294,840
(108,190) (1,847,663)
12,863,253
(1,230,171) 88,375,273
14,213,435
(1,321,851) 10,730,212
5,679,150
49,267,625
553,509
22,735,175
(229,639) 22,476,926
1,279,759
49,717 206,615
(1,501,773) 127,142,406
271,602 (38,767,133)
67,799,908 401,312,438
(1,320,706) 59,182,152
Net assets at end of year $ (102) $ (4.949) $ - $ (4,529) $ - $ 66,750,804 421,727,457

Mercy Properties California
Consolidating Statement of Financial Position
December 31, 2021
Osocales
Mercy Properties (McIntosh Mobile Sycamore Center Consolidated Mercy California The Haven Leland House Homes) Richmond Hills Red Bluff) Eliminations Properties Califomia Assets
Current assets
Cash and cash equivalents
Cash, tenant security deposits
Cash, restricted
Investments
Investments, restricted
Accounts receivable, net
Due from affiliate, net
Pledges receivable, net
Grants receivable
Current portion of notes and interest receivable
Current portion of notes and interest receivable, affiliates Prepaid expenses and other assets
Inventory
Assets held for sale
Total current assets
Property and equipment
Land and land improvements
Buildings
Furniture and equipment
Predevelopment project costs
Construction in progress
Accumulated depreciation
Net property and equipment
Other long-term assets
Restricted property reserves
Long-term investments
Long-term investments, restricted
Due from affiliates
Pledges receivable, net
Investments in limited partnerships, net
Notes and interest receivable, net
Notes and interest receivable, affiliates
Allowance for impaired assets
Other assets, net
Total other long-term assets
Total assets
87,477
87,477
3,700,000
$ 39,893 $ 298,676 $
15,124 -
1,082 1,724
3,150
6,933 206,812
282,612 1,134,262
345,644 1,644,624
57,404 $
26,958
6,371
122,662 $
4,470
8,221 10,964
98,954
135,253 $
506
306
6,572
138,096 142,637
602,623 368,530 58,366
3,634,059 2,640,978 2,634,992
11,660 32,811 15,819
(2,931,995) (2,090,972) (1,900,069)
3,700,000 1,316,347 951,347 809,108
34,370 237,646
(12, 000)
$ 653,888
42,588
13,953
75,477
3,150
239,502
1,416,874
(12,000) 2,445,432
4,729,519
8,910,029
60,290
(6,923,036)
6,776,802
326,770 62,938 225,693 887,417
60,000 60,000
22,000 - 22,000
82,000
34,370 237,646
326,770 62,938 225,693 969,417
$ 3,869,477 $ 380,014 $ 1,882,270 $ 1,742,071 $ 1,152,381 $ 1,177,438 $ (12,000) $ 10,191,651
107

Mercy Properties California
Consolidating Statement of Financial Position
December 31, 2021
Osocales
Mercy Properties (McIntosh Mobile Sycamore Center Consolidated Mercy California The Haven Leland House Homes) Richmond Hills Red Bluff) Eliminations Properties Califomia Liabilities
Current liabilities
Accounts payable and accrued expenses
Due to affiliates
Accrued interest
Accrued interest, affiliates
Current portion of notes payable
Current portion of notes payable, affiliates
Deferred revenue and other liabilities
Tenant security deposits
Total current liabilities
Long-term liabilities
Due to affiliates
Accrued interest
Accrued interest, affiliates
Notes payable, less current portion, net
Notes payable, less current portion, affiliates
Deferred revenue and other liabilities
Total long-term liabilities
Total liabilities
Net assets
Net assets without donor restrictions, controlling
Net assets without donor restrictions, noncontrolling
Total net assets without donor restrictions
Net assets with donor restrictions
Total net assets
Total liabilities and net assets
$
(416) $ 28,604 $ 2,536 $ 47,819 $ 28,291 $
12,000 - - - 158,521
673,851 4,487
- 1,260,000 68,092 -
83,451 - - 108,965
32 4,896 -
13,297 26,456 5,000
95,035 41,933 1,936,387 151,750 300,777
528,108
20,232 $
1,569
1,397
27,522
1,374
6 52,100
12,000 $
139,066
172,090
679,735
1,355,614
192,416
6,302
44,759
12,000 2,589,982
528,108
60,000 1,954,820 318,867 2,333,687
11,500 11,500
60,000 2,482,928 330,367 2,873,295
155,035 41,933 1,936,387 2,634,678 300,777 382,467 12,000 5,463,277 3,714,442 338,081 (54,117) (892,607) 851,604 794,971 (24,000) 4,728,374 3,714,442 338,081 (54,117) (892,607) 851,604 794,971 (24,000) 4,728,374 3,714,442 338,081 (54,117) (892,607) 851,604 794,971 (24,000) 4,728,374 $ 3,869,477 $ 380,014 $ 1,882,270 $ 1,742,071 $ 1,152,381 $ 1,177,438 $ (12,000) $ 10,191,651 108

Mercy Properties California
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Expenses and losses
Compensation
Administrative
Professional services
Depreciation and amortization
Grants
Facility
Interest and fees
Bad debts
Provision for impaired assets
Project expenses
Allocation
(Gain) loss on sale of assets
(Gain) loss on investment in limited partnership
Total expenses and losses
Osocales
Mercy Properties (McIntosh Mobile
California The Haven Leland House Homes)
Richmond Hills
Sycamore Center
(Red Bluff)
Consolidated Mercy
Eliminations Properties California
184,497 $ 20,688 $ 501,422 $ 44,498 $ 156,889 $ - $ 907,994 12,000 (12,000)
58,488
25 651 150 3,626 109
2,530 59,187 2,725 - 30,749
12,000 187,052
139,014 504,297
48,124 187,747
86,716 - 54,036 24,773
912,200 23,553 3,771 77,301 - 12,360
416 2,499 9,445 6,880 2,500 645
26,880 160,109 134,374 95,766 101,357
73,738 31,144 184,771 13,747 90,170
- 37,800 95,937 5,312 16,926
- 7,296 -
912,616 213,386
Excess (deficiency) of revenues over expenses (900,616) Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
58,488
4,561
95,191
(12,000) 1,066,234
(12,000)
165,525
1,017,185
22,385
518,486
393,570
155,975
7,296
7,492 7,492
242,269 568,087
(26,334) (103,255)
117,325 246,231
(12,000) 2,287,914
(63,790) (69,201) (58,484) - (1,221,680)
4,615,058 364,415 49,138 (828,817) 920,805 853,455 (24,000) 5,950,054 $ 3,714,442 $ 338,081 $ (54,117) $ (892,607) $ 851,604 $ 794,971 $ (24,000) $ 4,728,374 109

San Juan Housing Corporation
Consolidating Statement of Financial Position
December 31, 2021
Assets
Current assets
Cash and cash equivalents
Cash, tenant security deposits
Cash, restricted
Investments
Investments, restricted
Accounts receivable, net
Due from affiliate, net
Pledges receivable, net
Grants receivable
Current portion of notes and interest receivable
Current portion of notes and interest receivable, affiliates Prepaid expenses and other assets
Inventory
Assets held for sale
Total current assets
Property and equipment
Land and land improvements
Buildings
Fumiture and equipment
Predevelopment project costs
Construction in progress
Accumulated depreciation
Net property and equipment
Other long-term assets
Restricted property reserves
Long-term investments
Long-term investments, restricted
Due from affiliates
Pledges receivable, net
Investments in limited partnerships, net
Notes and interest receivable, net
Notes and interest receivable, affiliates
Allowance for impaired assets
Other assets, net
Total other long-term assets
Total assets
Tahoe Valley
Kennedy Estates Townhomes
Housing Associates, LP
San Juan Housing Associates, LP (Tahoe Valley
Corporation (Kennedy Estates) Townhomes)
492,626
492,626
$ 325,589 $ 172,515 $
65,523 72,838
19,249 5,760
Eliminations
(492,626)
Consolidated San
Juan Housing
Corporation
$ 498,104
138,361
25,009
29,300 27,642 56,942
439,661 278,755 (492,626) 718,416
809,872 924,352
5,858,181 2,183,853
187,593 3,631,483
(5,343,864) (5,217,959)
1,511,782 1,521,729
1,734,224
8,042,034
3,819,076
(10,561,823)
3,033,511
444,000 258,311 702,311
85,012 (85,012)
85,012 444,000 258,311 (85,012) 702,311
$ 577,638 $ 2,395,443 $ 2,058,795 $ (577,638) $ 4,454,238

San Juan Housing Corporation
Consolidating Statement of Financial Position
December 31, 2021
Liabilities
Current liabilities
Accounts payable and accrued expenses
Due to affiliates
Accrued interest
Accrued interest, affiliates
Current portion of notes payable
Current portion of notes payable, affiliates
Deferred revenue and other liabilities
Tenant security deposits
Total current liabilities
Long-term liabilities
Due to affiliates
Accrued interest
Accrued interest, affiliates
Notes payable, less current portion, net
Notes payable, less current portion, affiliates
Deferred revenue and other liabilities
Total long-term liabilities
Total liabilities
Net assets
Net assets without donor restrictions, controlling
Net assets without donor restrictions, noncontrolling
Total net assets without donor restrictions
Net assets with donor restrictions
Total net assets
Total liabilities and net assets
Tahoe Valley
Kennedy Estates Townhomes
Housing Associates, LP
San Juan Housing Associates, LP (Tahoe Valley
Corporation (Kennedy Estates) Townhomes)
Eliminations
Consolidated San
Juan Housing
Corporation
$ 117,089 $ 75,275 $ 36,760 $ - $ 229,124
159,697 386,384 317,437 (703,822) 159,696
6,472 6,289 12,761
31,831 119,727 151,558
9,222 5,781 15,003
65,162 65,593 130,755
276,786
574,346 551,587
703,822) 698,897
660,730 1,919,615 2,580,345
2,451,111 4,058,193 6,509,304
3,111,841 5,977,808 9,089,649
276,786 3,686,187 6,529,395 (703,822) 9,788,546
300,852 (1,290,744) (4,470,600) 126,184 (5,334,308)
300,852 (1,290,744) (4,470,600) 126,184 (5,334,308)
300,852 (1,290,744) (4,470,600) 126,184 (5,334,308)
$ 577,638 $ 2,395,443 $ 2,058,795 $ (577,638) $ 4,454,238

San Juan Housing Corporation
Consolidating Statement of Activities
and Changes in Net Assets
For the Year Ended December 31, 2021
Revenues
Rent - net of vacancies
Developer fees
Services fees
Philanthropy
Capital grants
Consulting
Interest
Other
Total revenues
Tahoe Valley
Kennedy Estates Townhomes
Housing Associates, LP
San Juan Housing Associates, LP (Tahoe Valley
Corporation (Kennedy Estates) Townhomes)
Eliminations
Consolidated San
Juan Housing
Corporation
$ - $ 814,488 $ 736,998 $ - $ 1,551,486
57,206 (57,206)
489 1,018 1,507
121,271 12,375 16,310 149,956
178,477 827,352 754,326 (57,206) 1,702,949
Expenses and losses
Compensation 196,702 170,202 366,904
Administrative 57,306 151,216 98,901 (57,206) 250,217
Professional services 1,090 9,180 8,980 19,250
Depreciation and amortization 241,456 211,338 452,794
Grants -
Facility 377,796 294,830 672,626
Interest and fees 116,706 166,029 282,735
Bad debts 12,681 6,626 19,307
Provision for impaired assets - -
Project expenses
Allocation
(Gain) loss on sale of assets - -
(Gain) loss on investment in limited partnership 48 (48) Total expenses and losses 58,444 1,105,737 956,906 (57,254) 2,063,833 Excess (deficiency) of revenues over expenses
Net assets at beginning of year
Other transfers to (from) net assets
Net assets at end of year
120,033 (278,385) (202,580) 48 (360,884)
180,819 (1,012,359) (4,389,291) 247,407 (4,973,424)
121,271 (121,271)
$ 300,852 $ (1,290,744) $ (4,470,600) $ 126,184 $ (5,334,308)

CohnReznick✓p
ADVISORY • ASSURANCE • TAX
Independent Member of Nexia International
cohnreznick.com

TO:

Placentia City Council

CITY COUNCIL

PLACENTIA PUBLIC FINANCING AUTHORITY
VIA: CITY ADMINISTRATOR
FROM: DIRECTOR OF FINANCE
DATE: JUNE 6, 2023

AGENDA REPORT
SUBJECT: CITY OF PLACENTIA FISCAL YEAR 2023-24 ANNUAL OPERATING BUDGET,

POSITION ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CAPITAL

IMPROVEMENT PROGRAM, AND PLACENTIA PUBLIC FINANCING

AUTHORITY ANNUAL BUDGET
FISCAL
IMPACT:

SUMMARY:

General Fund
Special Revenue
Debt Service
Enterprise
Internal Service
Fiduciary
Revenues &
s- s
$49,801,418
19,249,880
403,750
6,209,550
3,743,500
5,447,035
penditures & Transfers
$52,282,523
17,809,653
403,750
6,430,930
3,743,500
5,431,035
Totals
84,855,133 86,403,091
The City's budget is an important policy document, serving as the annual financial plan that identifies the spending priorities for the organization. The budget is used to balance available resources with community needs, as determined by the City Council. The City's fiscal priorities include keeping the City safe, clean, and well maintained, in addition to protecting the quality of life and property values.

The budget also serves as a tool for communicating the City's financial strategies and for ensuring accountability.

The City is required to adopt a budget by July 1 of each year which establishes appropriations and estimated revenues for the fiscal year. In compliance with the City Charter Section 1203, the Proposed Budget and Capital Improvement Program (CIP) for Fiscal Year 2023-24 was presented for City Council review on May 16, 2023. Since the May 16th meeting, there have been a few minor revisions made to the Proposed FY 2023-24 budget including the proposed reclassification of a Community Services Supervisor, the addition of funding for design of a dog park and chargers for electric vehicles at Old City HaII to the CIP and funding to support economic development efforts by the Chamber of Commerce.

2.a.

June 6, 2023

City Council Agenda
June 6, 2023

Page 2 of 15 ends

In addition to budget adoption, Article XIII B of the State Constitution requires that each California local government adopt an Annual Appropriations Limit (GANN) each year. This action will approve the use of the County's population growth and California per capita income growth in calculating the FY 2023-24 Annual Appropriations Limit and the resolution adopting the City's FY 2023-24 Annual Appropriations Limit, as required by law.

RECOMMENDATION:

It is recommended that the City Council take the following actions:

1. Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2023-24 and Capital Improvement Program (CIP) for Fiscal Year 2023-24, consider all public testimony, ask questions of Staff, and close the public hearing; and

2. Adopt Resolution No. R-2023-42, a Resolution of the City Council of the City of Placentia, California, taking actions necessary to adopt the Fiscal Year 2023-24 Annual Budget; and taking actions necessary to adopt the Fiscal Year 2023-24 Capital Improvement Program (CIP) Budget with an appropriation of $12,302,590; and authorizing the Position Allocation Plan and Compensation Plan for Fiscal Year 2023-24; and

3. Authorize the City Administrator to release appropriation controls for the General Government Department and Risk Management fund outside of the normal quarterly process, as necessary; and

4. Approve the use of the County's population growth and California per capita income growth as determined by the State Department of Finance for the calculation of the Fiscal Year 2023-24 Annual Appropriation Limit; and

5. Adopt Resolution R-2023-43, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit for the Fiscal Year 2023-24 in the amount of $112,870,414.

It is recommended that the Placentia Public Financing Authority take the following actions:

1. Conduct the Public Hearing concerning the Placentia Public Financing Authority Budget for Fiscal Year 2023-24; and

2. Adopt Resolution No. PPFA-2023-01, a Resolution of the Placentia Public Financing Authority (PPFA) Board of Directors of the City of Placentia, California, taking actions necessary to adopt the PPFA's Fiscal Year 2023-24 Annual Budget.

City Council Agenda
June 6, 2023

Page 3 of 15 ends

DISCUSSION:

The proposed FY 2023-24 citywide operating budget is $86A million, an increase of 8% over the Adopted FY 2022-23 budget. These expenses are supported by $84.9 million in revenue, an increase of 3.6% from the current fiscal year's Adopted budget. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds and are broken down in the table below.

Fund T se
Revenues &
Transfers In
Expenditures &
Transfers Out
Net Incr/ Decr
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Internal Service
Fiduciary
Agency Fund
$49,801,418
19,249,880
403,750
6,209,550
3,743,500
3,819,000
1,628,035
$52,282,523
17,809,653
403,750
6,430,930
281,700
3,743,500
3,819,000
1,632,035
($2,481,105)
1,440,227
(221, 380)
(281,700)
(4,000)
Totals $85,855,133 $86,403,091 (1,547,958)

GENERAL FUND
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2023-24 for the General Fund is $52.3 million in operating expenses supported by $49.8 million in operating revenue, with the planned use of unassigned fund balance to support the difference. Unassigned fund balance is the term used for funds accumulated through managed savings and/ or higher than anticipated revenues in prior years that are in addition to the City's twenty-five percent (25%) contingency reserve.

The proposed use of unassigned fund balance does not indicate a structural deficit but is recommended to be used for one-time capital needs to address aging facilities and technology and is not intended to support the day-to-day operations of the City.

General Fund Revenue
The Proposed FY 2023-24 General Fund Operating Budget includes revenues of $49.8 million, which reflects a decrease of $5.6 million or 10% from the Amended FY 2022-23 budget. This decrease is primarily due to funds from the American Rescue Plan Act (ARPA) included in the Amended FY 2022-23 budget that are not included in the Proposed FY 2023-24 budget.

City Council Agenda
June 6, 2023

Page 4 of 15 ends

Property Tax revenue in FY 2023-24 is projected to be $19,578,023, an increase of $1,185,089 over the FY 2022-23 Adopted budget. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent per year inflation factor for property assessments allowable under Proposition 13.

Sales Tax, excluding Measure U, is projected to increase by approximately 2.2% in FY 2023-24 from the Amended FY 2022-23 budget and totals approximately $9.2 million. This increase is attributable to a combination of sales derived from new businesses within the community, inflationary impacts on the cost of goods and the impact of the South Dakota vs. Wayfair case.

The Wayfair case was decided by the Supreme Court in 2018 and was implemented in California in April 2019. The case, and subsequent state legislation requires online retail sellers to collect and remit sales tax on taxable sales shipped into the state. Revenue from the tax is then allocated to a countywide pool based upon the point of delivery of the product purchased. As online shopping has surged in popularity both before and during the pandemic, the City's portion of the countywide pool has increased dramatically and accounted for 16% of the City's total sales tax as of the quarter ending December 2022, down from a high of 21% for the quarter ending December 2020.

Transient occupancy tax (TOT), otherwise known as "the bed tax" is tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $1,475,000 in revenue, 8% higher than the FY 2022-23 Adopted Budget. This large increase is due to a combination of increased travel as the public becomes comfortable travelling post pandemic shutdowns, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

Fines & Forfeitures are projected to increase 20% from the prior fiscal year due to the projected increase in staffing levels for the Police Department and allowing for motor officers, as well as anticipated increases in administrative citations due to the addition of one full time Code Enforcement Officer.

City Council Agenda
June 6, 2023

Page 5 of 15 ends

Revenue -
FY 2022/23
Amended Budget
FY 2022/23
Year End
Estimates
FY 2023/24
Proposed Budget
Variance to
Amended
Budget
Property Taxes
$18,438,083
$18,438,083
$19,578,023

6.2%
Sales & Use Taxes
8,975,000
8,975,000
9,175,000

2.2%
Other Taxes
7,104,140
7,104,140
7,095,500
(0.1%)
Permits/Licenses
2,499,768
2,530,907
2,802,000

12.1%
Fines & Forfeitures
377,000
383,298
452,500

20.0%
Intergovernmental
9,456,422
9,176,239
312,000
(96.7%)
Charges for Services
1,504,659
1,418,548
1,514,000

0.6%
Miscellaneous
1,963,660
2,146,809
2,454,000

25.0%
Total Operating Revenues
50,318,732
50,173,024
43,383,023
(13.8%)
Transfers In
1,547,973
868,618
1,047,800
(32.3%)
Measure U Transfers -In
Employee Retention
2,655,000
2,655,000
2,760,000

4.0%
Measure U Reserve
-
-
920,000
-
OPEB
885,000
885,000
1,690,595

91.0%
Total Transfers In
5,087,973
4,408,618
6,418,395

26.1%
Total Resources
$55,406,705
$54,581,642
$49,801,418
(10.1%)
General Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2023-24 General Fund Budget includes $42.0 Million in department expenses, $6.1 million for debt service and transfers and $4,264,280 in capital expenditures. This represents a decrease of 4% for the General Fund from the current fiscal year's amended budget. As presented, the Proposed Budget is balanced, maintains, or enhances city service levels while fully funding the General Fund contingency reserve at 40%.

City Council Agenda
June 6, 2023

Page 6 of 15 ends

Proposed General Fund budgets for the respective departments are listed below:

De • artments
FY 2022/23
Amended Budget
FY 2023/24
Proposed Budget
Variance
Legislative
$1,124,000
$1,004,000
(10.7%)
City Administrator
633,100
1,010,377

59.6%
Administrative Services
5,870,871
6,002,513

2.2%
Finance
1,222,250
1,305,000

6.8%
Development Services
1,835,200
1,571,100
(14.4%)
Police
12,872,739
13,612,323

5.7%
Fire & Life Safety
4,337,000
4,503,794

3.8%
Public Works
4,758,665
4,795,070

0.8%
Community Services
2,728,980
2,947,452

8.0%
General Government
5,224,700
5,209,200
(0.3%)
Total Department Expenses
40,607,505
41,960,829

3.3%
Capital Improvement Program
12,615,484
4,264,280
(66.2%)
Transfers Out
37,500
36,214
(3.4%)
Debt Service
5,215,750
6,021,200

15.4%
Total Expenditures
58,476,239
52,282,523
(10.6%)
Significant Changes
Administrative Services increases are caused by the transfer and reclassification of one position from the Development Services department as well as funding for a citywide classification and compensation study per the City Council approved Strategic Plan. In addition, the City is proposing bringing Information Technology (IT) services in-house with the addition of two (2) IT staff positions. This change will give the City greater control, security and improved customer service over its information technology system and is expected to save approximately $300,000 annually based upon the results of the recent RFP conducted for IT Managed Services.

Development Services is decreasing due to the transfer of one position to Administrative Services, two positions to the City Administrator's office as well as a restructuring of the department's organization chart bringing certain positions in-house with a corresponding decrease in contract services.

City Administrator's Office expenses are increasing due to the transfer of two positions from Development Services including the reclassification of an existing position to establish a Communications and Marketing division which will focus on a unified communications and marketing plan. In addition, this will be the first time the City is investing in a stand-alone economic development position to provide more emphasis on citywide economic development projects and affordable housing.

City Council Agenda
June 6, 2023

Page 7 of 15 ends

Debt Service- Debt service expenses are increasing due to the planned issuance of debt to fund the construction of the public safety building.

Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CaIPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed an unfunded OPEB liability of approximately $33 million, with 0% funded.

In Fall 2022 City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability.

The Proposed FY 2023-24 budget includes a transfer of $770,000 which had been committed for OPEB costs within the Measure U fund balance for several years while the Section 115 trust was implemented, and a policy approved.

Once transferred from the Measure U fund, this $770,000 will be sent to the Section 115 trust, reducing our other post -employment benefits liability on the City's balance sheet and may be used to make payments to retirees for health insurance and/or make payments to CaIPERS. Staff will be presenting OPEB funding strategies to the City Council at a separate meeting in July 2023.

Policy 460 - In October 2022 the City Council modified Policy No. 460 which guides the allocation of funds received from Measure U. Previously, once the City had achieved a reserve level of 25% the allocation of Measure U monies was the following: 60% to infrastructure, 30% for employee recruitment and retention, and 10% for Other Post -Employment Benefits (OPEB). The update modified the allocation to be: 50% allocated to infrastructure, 30% transferred to the General Fund for employee recruitment and retention, 10% to OPEB and the remaining 10% transferred to the Measure U Contingency Reserve. Transfers in from the Measure U fund total $2,760,000 for employee retention, $1,690,595 (inclusive of the $770,000 discussed above) for OPEB, and $920,000 for reserve funding for FY 2023-24.

While Measure U has enabled the City to make significant investments in infrastructure over the past few years, there are still substantial facilities, roads and other infrastructure needs that are outstanding including street paving, sidewalks, and pothole repair. The 10% reduction in infrastructure allocation from the Measure U Fund has resulted in the need for the General Fund to contribute to capital expenses to support much needed projects. The Citizen's Oversight Committee, which oversees spending of Measure U monies met with Staff and recommended maintaining the current allocation percentages and using unassigned fund balance generated from historically managed budget savings to support capital needs that exceed funds available in the Measure U fund. Those projects include citywide wayfinding signage, completion of the Senior/ Community Center design, which is partially funded by revenue from a development agreement and a grant, an ADA transition plan, IT Strategic Plan, Unified Communications and Marketing plan, citywide facilities needs and condition assessment and maintenance master plan as well as smaller projects.

The total amount of capital projects funded by unassigned fund balance in the General Fund is $2,264,280 with an additional $2,000,000 supporting the public safety center building and the EIFD.

City Council Agenda
June 6, 2023

Page 8 of 15 ends

Fund Balance
The estimated beginning fund balance for FY 2023-24 is $21.4 million, of which $19.3 million is designated as General Fund contingency reserve/unassigned. As a result of operations in FY 2023-24, it is anticipated that the fund balance will decrease by $2.5 million for an ending fund balance of $18.9 million of which $16.8 million is designated as General Fund contingency reserve/unassigned. Based upon a 25% funding target for the General Fund reserve, it is forecasted that the reserve will be funded at 40% of General Fund operating expenses by the end of FY 2023-24.

Ir
Estimated Be • inning Fund Balance 7/1/23 $21,425,994
Projected Revenue
Projected Expenses
Change in Fund Balance
Fund Balance Designations
Non -Spendable $2,128,711
Measure U Reserve $4,001,682
Contingency Reserve $6,488,525
Unassigned $6,325,971
2022-23 Fund Balance Target
Proposed Budgeted Operating Expenditures $41,960,829
25% FB Target Amount $10,490,207
$48,881,418
($52,282,523)
($2,481,105)
Projected Ending Balance $18,944,889
General Fund Operating Reserve % 40%
Other Funds
The proposed FY 2023-24 citywide operating budget is $86.4 million, an increase of 8.0% over the Adopted FY 2022-23 budget. These expenses are supported by $84.9 million in revenue, an increase of 3.6% from the current fiscal year's adopted budget. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges. The rates charged to customers for these services cover the costs of operation, maintenance and capital and infrastructure improvements. The City maintains two Enterprise Funds including Sewer and Solid Waste (Refuse). Expenditures for FY 2023-24 for these funds are proposed to be $6.4 Million for both operating and capital expenses.

Internal Service Funds, including employee health and welfare, risk management, and equipment replacement account for activities provided to one City department by another City department.

City Council Agenda
June 6, 2023

Page 9 of 15 ends

The Proposed FY 2023-24 budget includes $3.7 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds include the Gas Tax Fund and the Community Development Block Grant (CDBG). In total, expenses in Special Revenue Funds are proposed at $17.8 million for FY 2023- 24 inclusive of Measure U.

Position Allocation (Staffing)
The FY 2023-24 Proposed Budget includes 200 authorized full-time equivalent (FTE) positions,

7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires in the Police and Public Safety Communication Departments. The Proposed Budget includes any changes to staffing levels that were approved in FY 2022-23.

In addition, the following changes to personnel are recommended in the 2023-24 budget:

1. One (1.0) new Facilities Maintenance Technician ($87,090 annual cost) in the Community Services Department. This position is necessary to address a significant backlog in facility maintenance and manage day-to-day needs of the department to ensure consistent or increased rental of city facilities.

2. One (1.0) new Police Sergeant ($164,000 annual cost) in the Police Department. This position was eliminated several years ago and is needed for appropriate supervision, training staff, and ensuring proper upkeep of department records and policies as well as ensuring full coverage during an operating shift in the Department.

3. One (1.0) new Police Records Specialist in the Police Department ($77,600 annual cost).

This position is needed to assume duties related to body worn camera data currently being handled by an IT sergeant as well as comply with court requirements for reports to be submitted within a 48 -hour timeframe. In addition, this position will assist the Department in opening the front counter for additional time periods to serve the public.

4. One (1.0) new Code Enforcement Officer ($92,630 annual cost) in the Development Services department. Currently there are two part-time Code Enforcement Officers serving the City however after reviewing surveys of other like -sized agencies and the increasing needs within the City, Staff is proposing the addition of one full-time Code Enforcement Officer with a corresponding $29,000 decrease in part-time salaries. With two full-time code enforcement officers it is anticipated there will be increased revenue from administrative citations to offset this expense.

5. One (1.0) new Building Permit Technician ($80,400 annual cost) within the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community and reduce costs. Bringing this service in-house would save approximately $34,500 annually compared to contracting for similar services and will ensure redundancy and the proper allocation of staffing at the front counter while also improving customer service.

City Council Agenda
June 6, 2023

Page 10 of 15 ends

6. One (1.0) new Plans Examiner ($157,660 annual cost) in the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community, reduce costs and better streamline the plan check reviewing process. Bringing this service in-house would save approximately $52,000 annually compared to contracting for similar services.

7. One (1.0) new Senior Management Analyst ($133,345 annual cost) in the City Administrator's Office to focus on citywide economic development and affordable housing projects within the City.

8. Two (2.0) new Firefighters ($213,280 annual cost) in the Fire & Life Safety department.

These positions are part of a pilot program to staff the patrol vehicle and supplement staffing on each shift. The cost of these positions will be partially offset by filling overtime vacancies, potential strike team revenues, if applicable, as well as the potential receipt of FEMA grant funds.

9. Reclassification of one (1.0) Patrol Engineer ($11,370 annual savings) to Firefighter in the Fire & Life Safety department. This position is currently vacant and has historically been difficult to fill given the unique nature of the schedule. After analysis by Staff, it is recommended to reclassify this position to allow greater staffing flexibility, more coverage for all shifts and overtime savings in accordance with the aforementioned pilot program.

10.One (1.0) new Information Technology Specialist ($133,345 annual cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.
11 One (1.0) new Information Technology Technician ($90,105 annual cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.

12.One (1.0) new Public Works Manager ($146,950 annual cost) in the Public Works Department. This position is needed to manage the corporate yard, coordinate a citywide maintenance and operations plan and facilities condition/needs assessment, develop new maintenance software and train all staff to ensure more proactive maintenance of city facilities, as well as manage citywide maintenance contracts.

13. Reclassification of a Senior Planner to a Planning Manager ($11,500 annual cost) in the Development Services department to better reflect the duties currently being done and the needs of the department and for succession planning.

City Council Agenda
June 6, 2023

Page 11 of 15 ends

14. Reclassification of one Senior Code Enforcement Officer ($6,423 annual cost) in the Development Services department to Code Enforcement Supervisor to better reflect duties currently being done and the need for formal supervision within the division.

15. Reclassification of a Management Analyst to a Communications & Marketing Manager ($13,533 annual cost) to create and implement a comprehensive and unified communications and marketing strategic plan, conduct all public information officer related duties, handle government relations, coordinate grant funding with the City's lobbyist and facilitate special projects.

16. Reclassification of an Account Clerk to an Accounting Technician in the Finance Department ($6,492 annual cost) to better reflect the duties currently being done and the needs of the department.

17. Reclassification of an Assistant to the City Administrator to a Deputy Director of Administrative Services ($11,162 annual cost) to focus on conducting a Class and Comp Study, establishing a medical provider network plan to reduce workers compensation claims, updating the City's Personnel Rules and Administrative Policy Manual and evaluating the City's insurance pool. This position will also provide support and complex assistance in updating multiple policies within Human Resources while also establishing a health and wellness division in Human Resources. This position is being recommended to better reflect the needs of the department while ensuring succession planning.

18. Reclassification of a Community Services Supervisor to a Deputy Director of Community Services ($9,400 annual cost) in the Community Services department to better reflect the duties currently being done and the needs of the department and for succession planning.

City Council Agenda
June 6, 2023

Page 12 of 15 ends

200
180
160
140
120
100
80 60
40 20
187.0 FTE
FTE Count by Department
(Excludes Overhires)
28 11.35
28 9
200.0 FTE
30 12
30 10
31 FY22/23 Amended FY23/24 Proposed
Admin Svcs • Comm Svcs Finance ■ Fire * Dev Svcs Police • PW City Admin.

Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2023-24 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), the General Fund, grants and other reimbursements. The proposed CIP for FY 2023-24 includes 32 new projects for a combined total of approximately $12.3 million.

Major projects scheduled include citywide wayfinding signage, roadway rehabilitation, information technology (IT) infrastructure replacement to address aging servers and technology, completion of the Senior Center/ Community Center design, design of a potential dog park, and Gomez Park playground renovation.

In addition to the projects referenced above, the proposed budget also includes a continued investment within the City's parks and open spaces in accordance with the recently adopted Parks Initiative approved by the City Council on March 18, 2021.

As previously mentioned, Policy 460 was amended in October 2022 reducing the allocation of Measure U funds for infrastructure from 60% to 50% effective FY 2023-24. While funding reserves is a prudent use of Measure U funds, the City is facing significant infrastructure needs including street repairs, both arterial and residential, significant citywide facility repairs and upgrades, fleet

City Council Agenda
June 6, 2023

Page 13 of 15 ends

needs as well as park upgrades. To address the immediate needs, Staff is proposing the use of $2.3 million in unassigned fund balance within the General Fund for projects outlined below:
• Wayfinding signage
• Senior/Community Center Design
• Improvements to Administration office
in City Hall
• Communications & Marketing
Strategic Plan
• Outfitting of new Police patrol units
• ADA Transition plan
• IT Strategic Plan & Smart City Master
Plan
• Public Works Maintenance Master Plan
& Facility Condition Assessment
• Potential dog park design
In addition, Staff is proposing the use of $2 million in General Fund monies to provide additional funding for the public safety building ($1.0 million) and as a loan to initiate the Enhanced Infrastructure Financing District (EIFD) project ($1.0 million). This collective $2 million is needed as a direct result of significantly increased costs for both projects and is representative of cost increases the City has seen on almost all projects put out to bid within the past year, in some instances double the engineer's estimate. The EIFD is a partnership between the City and the County of Orange created to fund streetscape and other infrastructure improvements within the identified district and is designed to encourage private development in the area with a corresponding increase in property values, jobs, and economic activity. Information regarding the EIFD is available on the City's website.

While cost increases have been discouraging, some positive highlights included within the proposed CIP is the award of $500,000 in grant funds from County Supervisor Chaffee's office as well $600,000 from a new development agreement to fund the completion of the Senior/ Community Center design. The City consistently seeks grant funds to support capital projects whenever possible to address the substantial capital improvement needs that are currently unfunded.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 32 new projects proposed for FY 2023-24, previously approved projects that are in progress and not yet complete will be carried over into FY 2023-24 after the close of the 2022-23 fiscal year by a separate City Council action. Including both new and carryover projects, the City is actively working on 101 CIP projects.

City Council Agenda
June 6, 2023

Page 14 of 15 ends

FY2073/74 Proposed CIP by Funding Source
General
Fund
32%
Dev. Impact, -
Fees
6%
Measure M
5%
Misc.

Other
Sources
5%
The total amount of funding by project type is
outlined in the table below:

Project Type
Streets & Streetscapes
Traffic and Transportation
Sewer
City Buildings & Facilities
Technology
Parks
Vehicles
Ma'or Studies
Project % Of Total
Count Amount CIP Funding
7 4
1 7
2 5
2 4
$6,626,310
485,000
600,000
2,832,000
125,000
969,280
265,000 2%
400,000 3%
54%
4%
5%
23%
1%
8%
Total
32 $12,302,590 100%
Prepared by:

Jen fifer Lampman
Director of Finance
Reviewed- nd- pproved:

Reviewed and approved:

Luis Estevez` Damien R. Arrula
Director of Public Works
City Administrator

City Council Agenda
June 6, 2023

Page 15 of 15 ends

Attachments:

1. Proposed FY 2023-24 Operating and CIP Budgets

2. Resolution R-2023-42 - 2023-24 Budget Resolution
a. Exhibit A — FY23-24 Position Allocation Plan
b. Exhibit B — Salary Schedule

3. Resolution R-2023-43 - Annual Gann Appropriations Limit Resolution

4. Resolution PPFA-2023-01 - Budget Resolution

5. PowerPoint Presentation for Operating and CIP Budgets

II Imo' II
City of
Placentia
FY 2023-24

PROPOSED
BUDGET

TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials
City Manager's Transmittal Letter
Strategic Plan
Citywide Organization Chart
Position Allocation Plan
Section 2: Financial Summaries
Projected Change in Financial Position (AII Funds)
General Fund Revenue & Expense
Special Revenue Funds
Debt Service
Enterprise Funds
Internal Service Funds
Fiduciary Fund
Capital Project Fund
Section 3: Departments
Legislative
City Administrator
Administrative Services
Community Services
Development Services
Finance
Fire & Life Safety
General Fund Debt Service
General Government
Police
Public Works
Section 4: Capital Improvement Program
Capital Improvement Program Summary
Proposed FY 2023/24 CIP Projects
7 -Year CIP Program
Section 6: Appendix
Gann Limit Appropriation
Fund Descriptions
Financial Policies
Community Profile
Budget Glossary
1 3
15 16
17 22
24 34
68 70
74 78
80 82
91 97
110
126
136
140
149
151
153
166
183
185
191
194
196
201
221
223

Ward L. Smith
Mayor
District 5
Chad P. Wanke
Councilmember,
District 4
The City Council consists of five members elected by the district. Council terms are four years, with elections held every two years. Either two or three members are elected in any given election cycle. Every year, the current City Council Members, elect a Mayor and Mayor Pro Tempore who serve for one year. The City Council also serves as the governing body for the Successor Agency, Public Finance Authority and the Placentia Industrial Commercial Development Authority. City Council members may not serve more than three consecutive terms and are responsible for selecting and reviewing the City Administrator who is responsible for managing the day-to-day operations of the City and implementing the policies set by the City Council.

CITY COUNCIL MEMBERS
Kevin Kirwin
Councilmember,
District 2
Jeremy B. Yamaguchi
Mayor Pro-Tem,
District 3
Rhonda Shader
Councilmember,
nictrirt 1
1 CITY OFFICIALS
City Clerk
City Treasurer
City Administrator
Deputy City Administrator
Deputy City Administrator
Chief of Police
Fire Chief
Director of Finance
Director of Development Services
Director of Community Services
Director of Human Resources
Robert S. McKinnell
Kevin Larson
Damien Arrula
Luis Estevez
Rosanna Ramirez
Brad Butts
Jason Dobine
Jennifer Lampman
Joseph Lambert
Karen Crocker
Alice Burnett
City Council meetings are held on the 15t & 3rd Tuesday of the month at 7.-00 p.m. and are located in the City Hall Council Chambers.
2 OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: DAMIEN R. ARRULA, CITY ADMINISTRATOR
DATE: June 6, 2023
SUBJECT: PROPOSED FISCAL YEAR 2023-24 OPERATING BUDGET
In compliance with City Charter Section 1203, the Proposed FY 2023-24 Operating Budget and Capital Improvement Program are presented for your review and consideration. The Proposed Budget reflects the City's continued improvement in its financial strength and provides the resources necessary to support, expand and/ or improve the many services and amenities provided by the City that help make Placentia a world class community in which to conduct business as well as shop, dine and play.

As has been the pattern in recent fiscal years, the City once again is preparing the budget under tumultuous economic conditions. High inflation, decreasing home values and sales, interest rate increases, increased costs for construction, unfunded State mandates, and the overall unknown trajectory of the economy are all present and have impacted the preparation of the proposed budget. Staff has conducted extensive forecasting with our consultants and worked diligently to mitigate these impacts while remaining focused on providing quality service in alignment with the City Council's Strategic Plan goals and objectives.

The proposed budget continues the City's strategy of conservative, sustainable revenue forecasts and cautious growth to better enable it to quickly adapt to the changing economy while maintaining essential city services to the community. The resulting, Proposed FY 2023-24 budget is balanced, supports the operating needs of the City, reflects the City's commitment to 3 transparency and fiscal accountability and will be consistently reviewed to ensure projected revenues remain at or above the level assumed in the budget.

FY 2023-24 Proposed Budget Summary
The proposed FY 2023-24 citywide operating budget is $86.4 million, an increase of 8.0% over the Adopted FY 2022-23 budget. These expenses are supported by $84.9 million in revenue, an increase of 3.6% from the current fiscal year's adopted budget. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges. The rates charged to customers for these services cover the costs of operation, maintenance and capital and infrastructure improvements. The City maintains two Enterprise Funds including Sewer and Solid Waste (Refuse). Expenditures for FY 2023-24 for these funds are proposed to be $6.4 Million for both operating and capital expenses.

Internal Service Funds, including employee health and welfare, risk management, and equipment replacement account for
activities provided to one City department by another City department. The Proposed FY 2023-24 budget includes $3.7 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds include the Gas Tax Fund and the Community Development Block Grant (CDBG).

In total, expenses in Special Revenue Funds are proposed at $17.8 million for FY 2023-24 inclusive of Measure U.

Proposed revenues and expenses by fund type are outlined below:

Internal
Services
Funds
Fiduciary
Special
Revenue
Funds
Enterprise
Funds
General Fund
\_ Debt
Service
Fund Type
Fund Type
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Internal Service
Fiduciary
Revenues &
Transfers In
Expenditures & Transfers
Out Net Incr/(Decr)
$49,801,418
19,249,880
403,750
6,209,550
3,743,500
3,819,000
$52,282,523
17,809,653
403,750
6,430,930
281,700
3,743,500
3,819,000
($2,481,105)
1,440,227
(221,380)
(281,700)
4 Agency Fund
1,628,035
1,632,035 (4,000)
Totals 84,855,133
86,403,091 (1,547,958)
General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2023-24 for the General Fund is $52.3 million in operating expenses supported by $49.8 million in operating revenue, with the planned use of unassigned fund balance to support the difference. Unassigned fund balance is the term used for funds accumulated through managed savings and/ or higher than anticipated revenues in prior years that are in addition to the City's twenty-five percent (25%) contingency reserve.

The proposed use of unassigned fund balance does not indicate a structural deficit but is recommended to be used for one-time capital needs to address aging facilities and technology and is not intended to support the day-to-day operations of the City.

General Fund Revenue Highlights
Property Tax revenue in FY 2023-24 is projected to be $19,578,023, an increase of $1,185,089 over the FY 2022-23 Adopted budget. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent per year inflation factor for property assessments allowable under Proposition 13.

Sales Tax, excluding Measure U, is
projected to increase by approximately

2.2% in FY 2023-24 from the Amended FY
2022-23 budget and totals approximately
$9.2 million. This increase is attributable
to a combination of sales derived from
new businesses within the community,
inflationary impacts on the cost of goods
and the impact of the South Dakota vs.

Wayfair case.

The Wayfair case was decided by the
Supreme Court in 2018 and was
implemented in California in April 2019.

The case, and subsequent state
Transient
Occupancy
Tax
3%
Utility Users
Tax
5% Fines & Franchise
Forefeitures Transfers In Fees
1% 2% 6%
FY2023/24 Proposed General Fund Revenue by Type
5 legislation requires online retail sellers to collect and remit sales tax on taxable sales shipped into the state. Revenue from the tax is then allocated to a countywide pool based upon the point of delivery of the product purchased. As online shopping has surged in popularity both before and during the pandemic, the City's portion of the countywide pool has increased dramatically and accounted for 16% of the City's total sales tax as of the quarter ending December 2022, down from a high of 21% for the quarter ending December 2020.

Transient occupancy tax (TOT), otherwise known as "the bed tax" is tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $1,475,000 in revenue, 8% higher than the FY 2022-23 Adopted Budget. This large increase is due to a combination of increased travel as the public becomes comfortable travelling post pandemic shutdowns, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

Fines 8t Forfeitures are projected to increase 20% from the prior fiscal year due to the projected increase in staffing levels for the Police Department and allowing for motor officers, as well as anticipated increases in administrative citations due to the addition of one full time Code Enforcement Officer.

General Fund Historical Revenues
$21,000,000
$11,000,000
$1,000,000
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24
Property Tax -Sales Tax Other Revenues Franchise Taxes Utility Users Tax 6 FY 2022/23
Amended
FY 2022/23
Year End
FY 2023/24
Proposed
Variance to
Amended
Revenue
Budget
Estimates
Budget
Budget
Property Taxes
$18,438,083
$18,438,083
$19,578,023

6.2%
Sales & Use Taxes
8,975,000
8,975,000
9,175,000

2.2%
Other Taxes
7,104,140
7,104,140
7,095,500
(0.1%)
Permits/Licenses
2,499,768
2,530,907
2,802,000

12.1%
Fines & Forfeitures
377,000
383,298
452,500

20.0%
Intergovernmental
9,456,422
9,176,239
312,000
(96.7%)
Charges for Services
1,504,659
1,418,548
1,514,000

0.6%
Miscellaneous
1,963,660
2,146,809
2,454,000

25.0%
Total Operating Revenues
50,318,732
50,173,024
43,383,023
(13.8%)
Transfers In
1,547,973
868,618
1,047,800
(32.3%)
Measure U Transfers -In
Employee Retention
2,655,000
2,655,000
2,760,000

4.0%
Measure U Reserve
-
-
920,000
-
OPEB
885,000
885,000
1,690,595

91.0%
Total Transfers In
5,087,973
4,408,618
6,418,395

26.1%
Total Resources
$55,406,705
$54,581,642
$49,801,418
(10.1%)
General Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2023-24 General Fund Budget includes $42.0 Million in department expenses, $6.1 million for debt service and transfers and $4,264,280 in capital expenditures. This represents a decrease of 4% for the General Fund from the current fiscal year's amended budget. As presented, the Proposed Budget is balanced, maintains, or enhances city service levels while fully funding the General Fund contingency reserve at 40%.

Proposed General Fund budgets for the respective departments are listed below:

Departments
FY 2022/23
Amended
Budget
FY 2023/24
Proposed Budget
Variance
Legislative
1,124,000
1,004,000
(10.7%)
City Administrator
633,100
1,010,377

59.6%
Administrative Services
5,870,871
6,002,513

2.2%
Finance
1,222,250
1,305,000

6.8%
Development Services
1,835,200
1,571,100
(14.4%)
Police
12,872,739
13,612,323

5.7%
Fire & Life Safety
4,337,000
4,503,794

3.8%
Public Works
4,758,665
4,795,070

0.8%
Community Services
2,728,980
2,947,452

8.0%
General Government
5,224,700
5,209,200
(0.3%)
Total Department Expenses
40, 607, 505
41, 960, 829

3.3%
Capital Improvement Program
12,615,484
4,264,280
(66.2%)
Transfers Out
37,500
36,214
(3.4%)
Debt Service
5,215,750
6,021,200

15.4%
Total Expenditures
58,476,239
52,282,523
(10.6%)
Significant Changes
Administrative Services increases are caused by the transfer and reclassification of one position from the Development Services department as well as funding for a citywide classification and compensation study per the City Council approved Strategic Plan. In addition, the City is proposing bringing Information Technology (IT) services in-house with the addition of two (2) IT staff positions. This change will give the City greater control and security over its information technology system and is expected to save approximately $300,000 annually based upon the results of the recent RFP conducted for IT Managed Services.

Development Services is decreasing due to the transfer of one position to Administrative Services, two positions to the City Administrator's office as well as a restructuring of the department's organization chart bringing certain positions in-house with a corresponding decrease in contract services.

City Administrator's Office expenses are increasing due to the transfer of two positions from Development Services and the addition of one new position to establish a Communications and Marketing division which will focus on a unified communications and marketing plan. In addition, this will be the first time the City is investing in a stand-alone economic development position to provide more emphasis on citywide economic development projects and affordable housing. 8 Debt Service- Debt service expenses are increasing due to the planned issuance of debt to fund the construction of the public safety building.

Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CaIPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed an unfunded OPEB liability of approximately $33 million, with 0% funded.

In Fall 2022 City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability.

The Proposed FY 2023-24 budget includes a transfer of $770,000 which had been committed for OPEB costs within the Measure U fund balance for several years while the Section 115 trust was implemented, and a policy approved.

Once transferred from the Measure U fund, this $770,000 will be sent to the Section 115 trust, reducing our liability on the City's balance sheet and may be used to make payments to retirees for health insurance and/or make payments to CaIPERS. Staff will be presenting OPEB funding strategies to the City Council at a separate meeting in July 2023.

Po/icy460 -In October 2022 the City Council modified Policy No. 460 which guides the allocation of funds received from Measure U. Previously, once the City had achieved a reserve level of 25% the allocation of Measure U monies was the following: 60% to infrastructure, 30% for employee recruitment and retention, and 10% for Other Post -Employment Benefits (OPEB). The update modified the allocation to be: 50% allocated to infrastructure, 30% transferred to the General Fund for employee recruitment and retention, 10% to OPEB and the remaining 10% transferred to the Measure U Contingency Reserve. Transfers in from the Measure U fund total $2,760,000 for employee retention, $1,690,595 (inclusive of the $770,000 discussed above) for OPEB, and $920,000 for reserve funding for FY 2023-24.

While Measure U has enabled the City to make significant investments in infrastructure over the past few years, there are still substantial facilities, roads and other infrastructure needs that are outstanding including street paving, sidewalks, and pothole repair. The 10% reduction in infrastructure allocation from Measure U funds has resulted in the need for the General Fund to contribute to capital expenses to support much needed projects. The Citizen's Oversight Committee, which oversees spending of Measure U monies met with Staff and recommended maintaining the current allocation percentages and using unassigned fund balance generated from historically managed savings to support capital needs that exceed funds available in the Measure U fund. Those projects include citywide wayfinding signage, completion of the Senior/ Community Center design, which is partially funded by revenue from a development agreement and a grant, an ADA transition plan, IT Strategic Plan, unified communications and marketing plan, citywide facilities needs and condition assessment and maintenance master plan as well as smaller projects.

The total amount of capital projects funded by unassigned fund balance in the General Fund is $2,264,280 with an additional $2,000,000 supporting the public safety building and the EIFD. 9 Position Allocation (Staffing)
The FY 2023-24 Proposed Budget includes 200 authorized full-time equivalent (FTE) positions, 7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires in the Police and Public Safety Communication Departments. The Proposed Budget includes any changes to staffing levels that were approved in FY 2022-23.

In addition, the following changes to personnel are recommended in the 2023-24 budget:

1. One (1.0) new Facilities Maintenance Technician ($8Z090 annua/ cost) in the Community Services Department. This position is necessary to address a significant backlog in facility maintenance and manage day-to-day needs of the department to ensure consistent or increased rental of city facilities.

2. One (1.0) new Police Sergeant ($164,000 annua/ cost) in the Police Department. This position was eliminated several years ago and is needed for appropriate supervision, training staff, and ensuring proper upkeep of department records and policies.

3. One (1.0) new Police Records Specialist in the Police Department ($77,600 annua/ cost).

This position is needed to assume duties related to body worn camera data currently being handled by an IT sergeant as well as comply with court requirements for reports to be submitted within a 48 -hour timeframe. In addition, this position will assist the Department in opening the front counter for additional time periods to serve the public.

4. One (1.0) new Code Enforcement Officer ($92,630 annua/ cost) in the Development Services department. Currently there are two part-time Code Enforcement Officers serving the City however after reviewing surveys of other like -sized agencies and the increasing needs within the City, Staff is proposing the addition of one full-time Code Enforcement Officer with a corresponding $29,000 decrease in part-time salaries. With two full-time code enforcement officers it is anticipated there will be increased revenue from administrative citations.

5. One (1.0) new Building Permit Technician ($80,400 annua/ cost) within the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community and reduce costs. Bringing this service in-house would save approximately $34,500 annually compared to contracting for similar services and will ensure redundancy and the proper allocation of staffing at the front counter while also improving customer service.

6. One (1.0) new Plans Examiner ($157,660 annua/ cost) in the Development Services department. This position was previously staffed by an outside contractor and is recommended to be brought in-house to better support the needs of the development community, reduce costs and better streamline the plan check reviewing process. Bringing this service in-house would save approximately $52,000 annually compared to contracting 10 for similar services.

7. One (1.0) new Senior Management Analyst ($133,345 annua/ cost) in the City Administrator's Office to focus on citywide economic development and affordable housing projects within the City.

8. Two (2.0) new Firefighters ($213,280 annual cost) in the Fire & Life Safety department.

These positions are part of a pilot program to staff the patrol vehicle and supplement staffing on each shift. The cost of these positions will be partially offset by filling overtime vacancies, potential strike team revenues, if applicable, as well as the potential receipt of FEMA grant funds.

9. Reclassification of one (1.0) Patrol Engineer ($11,370 annual savings) to Firefighter in the Fire & Life Safety department. This position is currently vacant and has historically been difficult to fill given the unique nature of the schedule. After analysis by Staff, it is recommended to reclassify this position to allow greater staffing flexibility, more coverage for all shifts and overtime savings in accordance with the aforementioned pilot program.

10. One (1.0) new Information Technology Specialist ($133,345 annua/ cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.

11. One (1.0) new Information Technology Technician ($90,105 annua/ cost) in the Administrative Services Department. These duties were previously provided by an outside contractor; however, Staff is recommending bringing these services in-house for greater control, improved customer service and cost savings. Estimated costs of contracting out similar services are $650,000. Bringing the service in-house could potentially save $300,000 or more annually.

12. One (1.0) new Public Works Administrative Services Manager ($146,950 annual cost) in the Public Works Department. This position is needed to manage the corporate yard, coordinate a citywide maintenance and operations plan and facilities condition/needs assessment, develop new maintenance software and train all staff to ensure more proactive maintenance of city facilities, as well as manage citywide maintenance contracts.

13. Reclassification of a Senior Planner to a Planning Manager ($11,500 annua/ cost) in the Development Services department to better reflect the duties currently being done and the needs of the department and for succession planning.

14. Reclassification of one Senior Code Enforcement Officer ($6,423 annua/ cost) in the Development Services department to Code Enforcement Supervisor to better reflect duties currently being done and the need for formal supervision within the division. 11 15. Reclassification of a Management Analyst to a Communications 8t Marketing Manager ($13,533 annua/ cost) to create and implement a comprehensive and unified communications and marketing strategic plan, conduct all public information officer related duties, handle government relations, coordinate grant funding with the City's lobbyist and facilitate special projects.

16. Reclassification of an Account Clerk to an Accounting Technician in the Finance Department ($6,492 annual cost) to better reflect the duties currently being done and the needs of the department.

17. Reclassification of an Assistant to the City Administrator to a Deputy Director of Administrative Services ($11,162 annua/ cosi) to focus on conducting a Class and Comp Study, establishing a medical provider network plan to reduce workers compensation claims, updating the City's Personnel Rules and Administrative Policy Manual and evaluating the City's insurance pool. This position will also provide support and complex assistance in updating multiple policies within Human Resources while also establishing a health and wellness division in Human Resources. This position is being recommended to better reflect the needs of the department while and ensuring succession planning.

18. Reclassification of a Community Services Supervisor to a Deputy Director of Community Services ($9,400 annua/ cost) in the Community Services department to better reflect the duties currently being done and the needs of the department and for succession planning.

Capital Improvement Program
Measure
M
$600,000
,I
Dev. I m pct
Fees
$735,000
FY2023/24 Proposed CIP by Funding Source
The City's Capital Improvement Program (CIP)
identifies major public improvements to the
City's infrastructure over the next several years
and includes new projects, upgrades to existing
facilities as well as rehabilitation of streets and
roadways. Funding for projects scheduled for
FY 2023-24 are included in the proposed
budget, with the majority of the scheduled
projects funded by Measure U, Gas Tax,
Development Impact Fees (DIFs), the General
Fund grants and other reimbursements. The
proposed CIP for FY 2023-24 includes 32 new
projects for a combined total of approximately
$12.3 million.

Major projects scheduled include citywide
wayfinding signage, roadway rehabilitation,
information technology (IT) infrastructure
12 replacement to address aging servers and technology, completion of the Senior Center/ Community Center design, and Gomez Park playground renovation.

In addition to the projects referenced above, the proposed budget also includes a continued investment within the City's parks and open spaces in accordance with the recently adopted Parks Initiative approved by the City Council on March 18, 2021.

As previously mentioned, Policy 460 was amended in October 2022 reducing the allocation of Measure U funds for infrastructure from 60% to 50% effective FY 2023-24. While funding reserves is a prudent use of Measure U funds, the City is facing significant infrastructure needs including street repairs, both arterial and residential, significant citywide facility repairs and upgrades, fleet needs as well as park upgrades. To address the immediate needs, Staff is proposing the use of $2.5 million in unassigned fund balance within the General Fund for projects outlined below:
• Wayfinding signage • Outfitting of new Police patrol units • Senior/Community Center Design • ADA Transition plan
• Improvements to Administration office in • IT Strategic Plan & Smart City Master Plan City Hall • Public Works Maintenance Master Plan &
• Communications & Marketing Strategic Facility Condition Assessment Plan • Potential dog park design
In addition, Staff is proposing the use of $2 million in General Fund monies to provide additional funding for the public safety building ($1.0 million) and as a loan to initiate the Enhanced Infrastructure Financing District (EIFD) project ($1.0 million). This collective $2 million is needed as a direct result of significantly increased costs for both projects and is representative of cost increases the City has seen on almost all projects put out to bid in the past year, in some instances double the engineer's estimate. The EIFD is a partnership between the City and the County of Orange created to fund streetscape and other infrastructure improvements within the identified district and is designed to encourage private development in the area with a corresponding increase in property values, jobs, and economic activity. Information regarding the EIFD is available on the City's website.

While cost increases have been discouraging, some positive highlights included within the proposed CIP is the award of $500,000 in grant funds from County Supervisor Chaffee's office as well $600,000 from a new development agreement to fund the completion of the Senior/ Community Center design. The City consistently seeks grant funds to support capital projects whenever possible to address the substantial capital improvement needs that are currently unfunded.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 32 new projects proposed for FY 2023-24, previously approved projects that are in progress and not yet complete will be carried over into FY 2023-24 after the close of the 2022-23 fiscal year by a separate City Council action. Including both new and carryover projects, the City is actively working on 101 CIP projects. 13 Conclusion and Final Comments
In closing, I would like to express my sincere appreciation to the many City staff members across all our departments as well as our Finance Department for their active and thoughtful participation in developing this budget and the capital improvement program. Further, I want to thank every employee for their hard work and ongoing dedication to the community this past year. City Staff consistently provides high quality customer service, completes numerous capital projects, supports local businesses and are steadfast in their support of the community.

I want to also thank the City Council for its continued effective policy leadership and support as we work together toward our collective goal of maintaining the City's long-term fiscal sustainability while addressing the essential public safety, parks, and street and road repair projects our resident's desire and deserve.

Lastly, I'm excited to share the City, in its commitment to transparency and community engagement, is initiating a survey designed to gauge community priorities for the upcoming year.

The survey will ask community members to prioritize where the City should focus its attention and resources. In recent years the City has focused on addressing homelessness, public safety, senior and community services and enhancing our parks and recreation services, but want to hear from our community partners if there are other areas we should focus on to better serve the needs of our citizenry.

We look forward to reporting back to the City Council and the community on the results of the survey along with the City's plan to address any possible issues or concerns that arise from the results.

Respectfully submitted,
Damien R. Arrula,
City Administrator
14 STRATEGIC PLAN
The City's Strategic Plan is comprised of the City's mission statement, goals and objectives, and an action plan. The Strategic Plan is reviewed and updated annually by the City Council and the City's executive management team at focused strategic planning sessions. Strategic Planning sessions are facilitator led, open to the public and result in measurable objectives for the upcoming year.

The most recent Strategic Planning session took place in May 2023. Participants brainstormed the City's current strengths, weaknesses, challenges, and opportunities before developing new objectives in line with the established Strategic Goals. These new measurable objectives will be presented to the City Council by staff within the upcoming year.

The FY 2023-24 budget was constructed and developed specifically to support these goals and objectives and reinforce the commitment the City makes to prioritize its core values.

Mission Statement
The City Council is committed to keeping Placentia a pleasant place by providing a safe family atmosphere, superior public services and policies that promote the highest standards of community life.

Vision Statement
The City of Placentia will maintain an open, honest, responsive and innovative government that delivers quality services in a fair and equitable manner while optimizing available resources.

Strategic Plan Goals
Goal 1- Ensure Long -Term Fiscal Sustainability
Goal 2- Ensure that Public Safety Contintues to be a High Priority Goal 3- Promote Community and Economic Development
Goal 4- Increase Community Engagement
Goal 5- Implement Public Infrastructure to Meet Community Needs Goal 6- Improve City Beautification
Goal 7- Enhance Employee Development
Goal 8- Improve City Governance
15 CITYWIDE ORGANIZATION CHART
Citizens
City Treasurer
City Council
Commissions/
Committees
City Attorney
City Administrator
Deputy CA
Support Svcs, Policy &
Emergency Services
Administration
Human
Resources/IT
Finance
Emergency
Services
Legislative Affairs &
Economic
Development
Public Relations &
Marketing
Deputy CA
Public Services, Fire &
Infrastructure
Fire
CIP/Engineering
Development
Services
Public Works
Community
Services
16 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
1 4
1 1
1 4
1 1
1 4
1 1
1 4
1 1
TOTALS

APPOINTED (DOES NOT INCLUDE ALTERNATES)

CITIZENS' OVERSIGHT COMMITTEE

FINANCIAL AUDIT OVERSIGHT COMMITTEE

HERITAGE COMMITTEE

HISTORICAL COMMITTEE

PARKS ARTS AND RECREATION COMMISSION (PARC)

PLANNING COMMISSION

SENIOR ADVISORY COMMITTEE

SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE

STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION

VETERANS ADVISORY COMMITTEE
7 7
7 7
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
3 5
8 9
4 7
7 9
5 9
3 5
8 9
4 7
7 9
5 9
3 5
7 9
5 7
7 9
5 9
3 5
8 9
5 7
7 9
6 10
TOTALS

CITY ADMINISTRATOR

CITY ADMINISTRATOR

ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

SENIOR MANAGEMENT ANALYST
66 66
66 69
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
1 0.45
1 0
0 0
1 0.45
1 0
0 0
1 0.65
1 0
0 0
1 0
1 1
1 1
TOTALS

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

DIRECTOR OF ADMINISTRATIVE SERVICES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

2.45 2.45

2.65 5
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
0 1
1 1
0 1
1 1
1 1
1 1
1 1
1 1
0 0
0 1
0 0
0 0
0 0
1 1
2 2
1 1
17 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

ADMINISTRATIVE SERVICES (CONTINUED)

HUMAN RESOURCES MANAGER

HUMAN RESOURCES OFFICE CLERK

HUMAN RESOURCES TECHNICIAN

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

MANAGEMENT ANALYST

OFFICE ASSISTANT

OFFICE SPECIALIST

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)

RISK MANAGER

SENIOR HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES TECHNICIAN

SENIOR MANAGEMENT ANALYST
o 0 0 0
o 0 1 1
1 1 0 0
o 0 1 1
o o 0 1
0 0 0 1
0 0 0 0
2 0 0 0
0 0 0 0
1 1 1 1
3 3 3 3
11 13 13 13
0 0
0 1
1 1
1 1
1 1

1. 1
1 1
1 1
TOTALS
23 28
29 32
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

FINANCE

ACCOUNT CLERK

ACCOUNTANT

ACCOUNTING MANAGER

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

OFFICE ASSISTANT

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
SR. MANAGEMENT ANALYST
2 2
0 1
3 1
0 1
0 1
0 0
1 3
1 0
1 0
1 0
1 0
1 3
1 0
1 1
1 0
0 0
1 4
1 0
1 1
1 0
TOTALS
9 9
9 9
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE ASSISTANT

ASSISTANT PLANNER

ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER

ASSOCIATE PLANNER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN
o
o
0 0
0 0
1 1
1 0
0 0

0.55 0.55

0.35 0
0 1
1 1
1 1
1 1

1. 1

1. 2
18 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

DEVELOPMENT SERVICES (CONTINUED)

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

COMMUNICATION AND MARKETING ANALYST

DIGITAL MEDIA ANALYST

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

MANAGEMENT ANALYST

MEDIA SERVICES SPECIALIST

OFFICE ASSISTANT

PLANNING MANAGER

PLANNING TECHNICIAN

PLANS EXAMINER

SENIOR PLANNER
SR. CODE ENFORCEMENT OFFICER
0 0
0 0
1 0
1 0
1 0
0 0

1. 1
0 0
0 0
1 1
1 1
1 0
1 0
1 1
0 0
0 1
1 1
1 0
0 0
1 0

1. 1
1 1
0 0
1 1
0 0
0 1
1 1
0 0
TOTALS

PUBLIC SAFETY - POLICE

ADMINISTRATIVE ASSISTANT

CAPTAIN

CHIEF OF POLICE

CODE ENFORCEMENT OFFICER

COMMUNITY SERVICES OFFICER

CRIME ANALYST

DISPATCH MANAGER

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

MANAGEMENT ASSISTANT

OFFICE ASSISTANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR

POLICE DISPATCHER / RECORDS CLERK (MOVED TO ADMIN)
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT

8.55 11.55 11.35
12 Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
0 0
0 0
2 2
2 2
1 1
1 1
0 0
0 0
1 1
2 2
1 1
1 1
0 0
0 0
1 1
1 1
3 3
3 3
0 0
0 0
0 0
0 0
0 0
0 0
0 0
1 1
2 2
2 3
2 2
2 2
1 1
1 1
3 3
3 3
0 0
0 0
39 39
39 39
2 2
2 2
2 3
3 3

1. 1

1. 1
9 9
10 10

1. 1

1. 1
19 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24

PUBLIC SAFETY - POLICE (CONTINUED)
SR. CODE ENFORCEMENT OFFICER
SR. MANAGEMENT ANALYST
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
0 0
0 0
1 1
0 0
TOTALS

FIRE & LIFE SAFETY

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER
FIRE MARSHAL (ADDED Q1 FY21/22)
FIRE PREVENTION SPECIALIST (ADDED Q1 FY21/22)

FIREFIGHTER

MANAGEMENT ANALYST

MANAGEMENT ASSISTANT

OFFICE ASSISTANT

PATROL ENGINEER

SENIOR MANAGEMENT ANALYST

TRAINING OFFICER
72 73
75 76
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
3 1
6 1
6 0
0 6
1 1
0 1
0 1
3 1
6 1
6 1
1 6
1 0
0 1
0 0
3 1
6 1
6 1
1 6
0 0
1 1
1 0
3 1
6 1
6 1
1 9
0 0
1 0
1 0
TOTALS

PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CITY ENGINEER

CUSTODIAN

DEPUTY CITY ADMINISTRATOR

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ASSISTANT

MANAGEMENT ANALYST

MECHANIC

OFFICE ASSISTANT

PUBLIC WORKS INSPECTOR
27 27
28 30
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
o
0 1
1 0
1 1
1 1.
1 1.
1 2
2 1
1 1
1 1
1 0
1 1
1 0
1 1
1 2
2 3
3 8
8 8
8 0
0 1
1 1
1 0
0 1
2 2
2 1
1 0
0 1
1 1
1 20

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

PUBLIC WORKS (CONTINUED)

PUBLIC WORKS ADMINISTRATIVE SERVICES MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRAFFIC ENGINEER

TRANSPORTATION MANAGER
0 1
2 0
0 0
0 1
0 1
2 0
0 0
0 1
0 1
2 1
1 1
0 1
1 1
2 1
1 1
0 1
TOTALS
22 26
29 30
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ANALYST

OFFICE ASSISTANT
0 0
1 1
4 1
0 1
0 0
0 1
4 1
0 1
0 1
0 1
4 1
0 1
0 1
1 0
4 0
1 1
1 1
1 0
TOTALS
7 8 9 10

SUMMARY

FULL-TIME FUNDED PERSONNEL

UNFUNDED OVERHIRES

ELECTED & APPOINTED PERSONNEL

GRAND TOTAL
167 181 188
4 4 5
73 73 73
200
4 76
244 258 266
280
*Overvres are not -uncec
21 PROJECTED CHANGE IN FINANCIAL POSITION
General Fund
101 General Fund (0010)
116 Rehab Reimbursements Fd (0059)
117 Measure U Fund (0079)
241 Public Safety Mitigat (0057)
General Fund Total
Special Revenues
215 Air Quality Management (0019)
225 Asset Seizure (0021)
282 CalRecycle Grant (0083)
270 CDBG Fund (0030)
715 Community Fac District (0047)
227 Explorer Grant NOC (0076)
283 County Annexation (0084)
207 Housing Successor Agncy (0053)
265 Landscape Maintenance (0029)
210 Measure M (0018)
280 Misc Grants Fund (0050)
228 NOC-Public Safety Grant(0061)
235 Park Development (0023)
211 PEG Fund (0058)
231 Placentia Reg Nav Cent(0078)
261 Public Safety CFD (0055)
209 State Gas Tax - RMRA (0060)
205 State Gas Tax (0017)
245 Storm Drain Constrction (0025)
260 Street Lighting Distrct (0028)
230 Suppl Law Enfrcmnt (0022)
234 Technology Impact Fees (0075)
250 Thoroughfare Constction (0026)
249 TOD District CFD (0080)
226 Traffic Offender Fund (0051)
201 Utility User Tax (0016)
285 EIFD (0086)
Audited Midyear Midyear Est Change in
Balance Revenue Expenditures Available Fund
7/1/2022 Amended Amended Balance
20,929,571.64 55,406,704.78 58,476,239.20 (3,069,534.42) 4,807,409.18 8,850,000.00 12,731,102.13
(3,881,102.13)
Unaudited
Balance
6/30/2023
17,860,037.22
926,307.05
Proposed Proposed Est. Fund Est. Fund
Revenue Expenditures Change in Balance
Fund Balance 6/30/2023
49,801,418.00 52,282,523.00 (2,481,105.00) 15,378,932.22 9,200,000.00 9,176,500.00 23,500.00 949,807.05
25,736,980.82 64,256,704.78 71,207,341.33
(6,950,636.55)
18,786,344.27
59,001,418.00 61,459,023.00 (2,457,605.00) 16,328,739.27 202,384.59 68,245.00 177,538.00
210,131.64 192,500.00 402,600.00

17.69 86,117.00
(649,862.48) 860,150.00 791,516.75
48,962.99 - -
157,402.57 - -
1,500,000.00 1,500,000.00
1,989,497.79 108,411.00
(70,616.32) 450,858.00 418,400.00
779,812.87 1,077,762.00 1,529,249.55
(219,137.11) 3,204,303.52 2,860,868.34
133,017.29 138,000.00 203,100.00
20,193.38
2,909.48 80,000.00 27,200.00
(1,208,744.70) 2,581,100.00 2,556,100.00
63,180.10 42,861.23
826,150.68 1,167,471.00 1,866,943.28
501.15 1,497,318.00 675,165.00
530.37
(0.00) 172,786.00 171,500.00
214,155.85 160, 000.00 160, 000.00
389,836.05 60,000.00 71,384.92
4,751.81 4,172.00
29,979.60 1,100.00
5,696.73 - -
222,682.26 -
(109,293.00)
(210,100.00)
(86,117.00)
68,633.25
108,411.00
32,458.00
(451,487.55)
343,435.18
(65,100.00)
52,800.00
25,000.00
42,861.23
(699,472.28)
822,153.00
1,286.00
(11,384.92)
(4,172.00)
28,879.60
93,091.59

31.64 (86,099.31)
(581,229.23)
48,962.99
157,402.57
2,097,908.79
(38,158.32)
328,325.32
124,298.07
67,917.29
20,193.38
55,709.48
(1,183,744.70)
106,041.33
126,678.40
822,654.15
530.37
1,286.00
214,155.85
378,451.13
579.81
28,879.60
5,696.73
222,682.26
65,900.00 20,900.00 45,000.00 138,091.59
105,000.00 (105,000.00) (104,968.36)
13,181.36 (13,181.36) (99,280.67)
280,514.00 339,514.00 (59,000.00) (640,229.23)
48,962.99
62,000.00 40,000.00 22,000.00 179,402.57
2,097,908.79
450,858.00 419,200.00 31,658.00 (6,500.32)
1,275,373.00 1,097,150.00 178,223.00 506,548.32
500,000.00 500,000.00 124,298.07
67,917.29
20,193.38
80,000.00 78,700.00 1,300.00 57,009.48
2,394,700.00 2,394,700.00 (1,183,744.70)
106,041.33
1,280,805.00 1,000,000.00 280,805.00 407,483.40
1,476,847.00 2,198,308.00 (721,461.00) 101,193.15
530.37
171,500.00 171,500.00 1,286.00
165,000.00 165,000.00 214,155.85
378,451.13
579.81
28,879.60
5,696.73
222,682.26
5,000.00 5,000.00 5,000.00
22 PROJECTED CHANGE IN FINANCIAL POSITION
Special Revenues - Developeer Im
405 Afford Housing In -Lieu (0034)
242 City Pub Sfty Impct Fee (0067)
243 City Quimby In Lieu Fee (0069)
238 City Traffic Impct Fees (0065)
244 CW Aford House ImpactFee(0068)
239 CW Stormdr Impact Fee (0066)
233 Gen Plan Update Fees (0074)
236 Parks & Rec Impact Fees (0063)
247 TOD Sewer Impact Fees (0071)
248 TOD Strscape Impct Fee (0072)
246 TOD Traffic Impact Fees (0070)
Special Revenues Total
Debt Service
206 Gas Tax Debt Fund (0052)
Debt Service Total
Capital Projects
401 City Capital Projects (0033)
Capital Projects Total
Enterprise Funds
240 Sewer Construction (0024)
275 Sewer Maintenance (0048)
501 Refuse Administration (0037)
Enterprise Funds Total
Internal Service Funds
601 Employee Health & Wlfre (0039)
605 Risk Management (0040)
610 Equipment Replacement (0041)
615 Information Technology (0042)
Internal Service Funds Total
Fiduciary Funds
302 Public Financing Autho(0082)
Fiduciary Funds Total
Agency Funds
208 Sccssr Agncy Ret Oblg (0054)
Agency Funds Total
Grand Total
Audited
Balance
Midyear
Revenue
Midyear
Expenditures
Est Change in
Available Fund
Unaudited
Balance
Proposed
Revenue
Proposed
Expenditures
Est. Fund
Change in
Est. Fund
Balance
7/1/2022
Amended
Amended
Balance
6/30/2023
Fund Balance
6/30/2023
pact Fees
36,827.31
-
36,691.70
(36,691.70)
135.61
-
-
-
135.61
134,396.60
164,400.00
230,521.91
(66,121.91)
68,274.69
86,551.21
-
86,551.21
154,825.90
917,104.42
525,400.00
1,311,570.20
(786,170.20)
130,934.22
271,473.20
-
271,473.20
402,407.42
168,358.66
612,500.00
223,000.00
389,500.00
557,858.66
482,700.34
50,000.00
432,700.34
990,559.00
1,572,458.46
704,000.00
26,308.30
677,691.70
2,250,150.16
384,911.60
40,000.00
344,911.60
2,595,061.76
5,940.01
25,900.00
-
25,900.00
31,840.01
14,247.36
-
14,247.36
46,087.37
836,543.12
120,000.00
190,000.00
(70,000.00)
766,543.12
150,000.00
-
150,000.00
916,543.12
1,613,493.81
541,500.00
1,757,243.01
(1,215,743.01)
397,750.80
361,499.58
-
361,499.58
759,250.38
1,502,887.74
-
1,420,921.46
(1,420,921.46)
81,966.28
90,000.00
-
90,000.00
171,966.28
1,201,513.10
29,900.00
206,379.27
(176,479.27)
1,025,033.83
-
-
-
1,025,033.83
691,607.21
-
39,260.00
(39,260.00)
652,347.21
-
-
-
652,347.21
11,804,585.12
16,115,345.35
18,944,850.69
(2,829,505.34)
8,975,079.78
10,049,880.29
8,633,153.36
1,416,726.93
10,391,806.71
78,696.49
404,450.00
404,450.00
-
78,696.49
403,750.00
403,750.00
-
78,696.49
78,696.49
404,450.00
404,450.00
-
78,696.49
403,750.00
403,750.00
-
78,696.49
(608,235.18)
4,175,000.00
4,175,919.01
(919.01)
(609,154.19)
-
281,700 00
(281,700.00)
(890,854.19)
(608,235.18)
4,175,000.00
4,175,919.01
(919.01)
(609,154.19)
-
281,700 00
(281,700.00)
(890,854.19)
22,019.52
1,304,100.00
1,321,100.00
(17,000.00)
5,019.52
1,377,900.00
1,977,900.00
(600,000.00)
(594,980.48)
9,270,277.83
1,017,450.00
1,609,765.31
(592,315.31)
8,677,962.52
1,017,450.00
683,800.00
333,650.00
9,011,612.52
264,949.33
4,278,000.00
4,229,900.00
48,100.00
313,049.33
3,814,200.00
3,769,230.00
44,970.00
358,019.33
9,557,246.68
6,599,550.00
7,160,765.31
(561,215.31)
8,996,031.37
6,209,550.00
6,430,930.00
(221,380.00)
8,774,651.37
19,015.69
1,206,400.00
1,206,400.00
-
19,015.69
1,206,400.00
1,206,400.00
-
19,015.69
(2,978,592.06)
2,261,000.00
2,261,000.00
-
(2,978,592.06)
2,537,100.00
2,537,100.00
-
(2,978,592.06)
51,059.20
-
-
-
51,059.20
-
-
-
51,059.20
(2,908,517.17)
3,467,400.00
3,467,400.00
-
(2,908,517.17)
3,743,500.00
3,743,500.00
-
(2,908,517.17)
(45,426,507.53)
3,508,250.00
3,508,250.00
-
(45,426,507.53)
3,819,000.00
3,819,000.00
-
(45,426,507.53)
(45,426,507.53)
3,508,250.00
3,508,250.00
-
(45,426,507.53)
3,819,000.00
3,819,000.00
-
(45,426,507.53)
(11,146,082.46)
1,995,197.00
2,101,889.00
(106,692.00)
(11,252,774.46)
1,628,035.00
1,632,035.00
(4,000.00)
(11,256,774.46)
(11,146,082.46)
1,995,197.00
2,101,889.00
(106,692.00)
(11,252,774.46)
1,628,035.00
1,632,035.00
(4,000.00)
(11,256,774.46)
(12,911,833.23)
100,521,897.13
110,970,865.34
(10,448,968.21)
(23,360,801.44)
84,855,133.29
86,403,091.36
(1,547,958.07)
(24,908,759.51)
23 24

Proposed Budget
FISCAL YEAR 2023-24
Revenues
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forefeitures
Intergovenmental
Charges for Services
Miscellaneous Revenue
Total Operating Revenue
Transfer In
Measure U - Reserve Contribution
Measure U - Employee Retention
Measure U - OPEB
Total Transfer in
Grand Total Resources
Expenditures
Salaries & Benefits
Materials, Supplies & Services
CIP & Equipment
Total Operating Expenditures
Transfer out
Grand Total Expenditures
Net Change in Position
General Fund Summary
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY23-24
Actuals Actuals Amended Proposed
16,752,112
7,409,742
5,991,696
2,827,571
290,534
9,933
982,843
2,240,214
36,504,646
17,191,427
8,491,412
6,959,372
2,440,247
503,303
976,416
1,400,033
4,086,686
42,048,896
18,438,083
8,975,000
7,104,140
2,499,768
377,000
9,456,422
1,504,659
1,963,660
50,318,732
19,578,023
9,175,000
7,095,500
2,802,000
452,500
312,000
1,514,000
2,454,000
43,383,023
3,075,513
1,155,438
385,146
4,616,096
2,381,215
1,050,788
350,263
3,671,973
1,062,000
354,000
3,718,157
920,000
1,335,179
445,060
6,418,395
3,782,265
5,087,973
41,120,742
45,831,162
55,406,705
49,801,418
21,878,062
11,759,584
598,129
34,235,775
22,221,745
17,953,627
1,280,842
41,456,215
24,978,405
20,654,225
12,806,109
58,438,739
26,801,599
21,180,430
4,264,280
52,246,309
1,401,263
374,747
37,500
36,214
35,637,038
41,830,961
58,476,239
52,282,523
5,483,704
4,000,200
(3,069,534)
(2,481,105)
25 PROPOSED BUDGET General Fund
FISCAL YEAR 2023-24 Revenues vs. Expenditures
Beginning Fund Balance

REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
Operating Transfers -In
Measure U Transfers -in:

Employee Retention
OPEB
Subtotal Transfers -in

TOTAL OPERATING RESOURCES

EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
Finance
Development Services
Public Safety - Police
Fire & Life Safety
Public Works
Community Services
General Government
Subtotal Operating Expenditures
Operating Change in Fund balance
Non -Operating Expenditures
Interfund Transfers (Transfers Out)
GF Debt Service
Subtotal Non -Operating Expenditures

CHANGE IN FUND BALANCE
Other Cheanges to Fund Balance
Measure U Reserve Contribution
Capital Projects
EIFD Loan
Public Safety Building (Additional)
Net Change to Fund Balance
Ending Total Fund Balance
Fund Balance
Nonspendable
Restricted - Fiscal Agent
Committed Fund Balance - Metrolink Station
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance

TOTAL FUND BALANCE
2020-21
Audited
2021-22
Audited
2022-23
Amended
2022-23
YE Estimate
2023-24
Proposed
% Change
from 22-23
Budget
11,320,403
16,929,516
20,929,572
20,929,572
21,425,994
16,752,112
17,191,427
18,438,083
18,438,083
19,578,023
106.18%
7,409,742
8,491,412
8,975,000
8,975,000
9,175,000
102.23%
5,991,696
6,959,372
7,104,140
7,104,140
7,095,500

99.88%
2,827,571
2,440,247
2,499,768
2,540,607
2,802,000
112.09%
290,534
503,303
377,000
383,298
452,500
120.03%
9,933
976,416
9,456,422
9,176,239
312,000

3.30%
982,843
1,400,033
1,504,659
1,418,777
1,514,000
100.62%
2,240,214
4,086,686
1,963,660
2,146,907
2,454,000
124.97%
36,504,646
42,048,896
50,318,732
50,183,051
43,383,023

86.22%
764,638
279,646
1,547,973
868,618
1,047,800

67.69%
1,540,583
2,626,970
2,655,000
2,655,000
2,760,000
103.95%
770,292
875,657
885,000
885,000
1,690,595
191.03%
3,075,513
3,782,273
5,087,973
4,408,618
5,498,395
108.07%
39,580,158
45,831,170
55,406,705
54,591,668
48,881,418

88.22%
923,549
1,170,330
1,124,000
731,159
1,004,000

89.32%
679,714
629,427
633,100
637,225
1,010,377
159.59%
4,392,397
4,578,230
5,870,871
4,868,462
6,002,513
102.24%
1,160,827
1,537,962
1,222,250
1,081,655
1,305,000
106.77%
1,222,985
1,482,734
1,835,200
1,531,314
1,571,100

85.61%
12,109,438
11,586,677
12,872,739
11,533,493
13,612,323
105.75%
3,358,144
3,855,296
4,337,000
3,826,286
4,503,794
103.85%
3,805,915
3,528,964
4,758,665
4,084,973
4,795,070
100.77%
1,593,766
2,293,882
2,728,980
2,417,586
2,947,452
108.01%
3,938,726
4,751,942
5,224,700
5,425,835
5,209,200

99.70%
33,185,461
35,415,446
40,607,505
36,137,989
41,960,829
103.33%
6,394,697
10,415,724
14,799,200
18,453,680
6,920,589

46.76%
477,173
374,811
37,500
-
36,214

96.57%
1,494,577
4,852,327
5,215,750
5,297,859
6,021,200
115.44%
1,971,751
5,227,137
5,253,250
5,297,859
6,057,414
115.31%
4,422,947
5,188,587
9,545,950
13,155,821
863,175

9.04%
1,540,583
-
-
-
920,000
(479,418)
(1,188,531)
(9,575,484)
(12,659,398)
(2,264,280)
-
-
-
(1,000,000)
-
-
(3,040,000)
(1,000,000)
5,484,111
4,000,056
(3,069,534)
496,423
(2,481,105)

80.83%
16,804,515
20,929,572
17,860,037
21,425,994
18,944,889
106.07%
3,346,897
2,128,711
2,128,711
2,128,711
2,128,711
556,084
2,559,572
-
-
-
3,400,000
-
-
-
-
3,081,682
3,081,682
3,081,682
3,081,682
4,001,682
5,214,683
5,772,179
7,070,194
5,952,815
6,488,525
1,205,169
7,387,427
5,579,450
10,262,786
6,325,971
16,804,515
20,929,572
17,860,037
21,425,994
18,944,889
General Fund Balance Reserve Target
Operating Expenses
Less: One Time Operating Expenses
Adjusted Operating Expenses
25% of Budgeted Operating Expenses
General Fund Operating Reserves
General Fund Operating Reserves %
% Funded
33,185,461 35,415,446 40,607,505 36,137,989 41,960,829
33,185,461 35,415,446 40,607,505 36,137,989 41,960,829
8,296,365 8,853,861 10,151,876 9,034,497 10,490,207
9,501,534 16,241,289 15,731,326 19,297,283 16,816,178
29% 46% 39% 53% 40%
115% 183% 155% 214% 160%
26 5/24/2023 3:06 PM

27 Proposed Budget
FISCAL YEAR 2023-24
Revenues
Property Taxes
4001 Current Year -Secured
4002 Property Tax (VLF)
4005 Current Year -Unsecured
4010 Prior Yrs-Secured/Unsecured
4015 Supplemental Roll
4017 Residual Property Tax
4019 Pass Through
4020 Public Utility Tax Apport
4025 OC St Light Assess Dist
4035 Homeowners Prop Tax Relief
4040 Prop Tax/Penalty & Interest
Total Property Taxes
Sales & Use Taxes
4060 General Sales & Use Taxes
4065 Prop 172 Sales & Use Tax
Total Sales & Use Taxes
Other Taxes
4050 Utility User Tax
4070 Franchise Taxes
4071 Franchise Taxes - Refuse
4072 Franchise Taxes - Cable
4074 Franchise Taxes - Water
4094 Real Property Transfer Tax
4096 Transient Occupancy Tax
4140 Oil Per Barrel B/L Tax
Total Other Taxes
Permits/Licenses
4101 Business License Fees
4145 Bicycle Licenses
4155 Encroachment Permits
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4172 Transportation Permit
Total Permits/Licenses
Fines & Forefeitures
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4411 Administrative Citations
Total Fines & Forefeitures
General Fund Detail
General Fund (0010)
Fund 101
2020-21
Actuals
2021-22
Actuals
FY22-23
Amended
FY22-23
YE Estimates
FY23-24
Proposed
8,933,144
9,151,358
9,886,634
9,886,634
10,379,023
5,534,014
5,708,260
6,072,651
6,072,651
6,395,000
269,924
291,436
315,000
315,000
335,000
68,852
65,027
60,000
60,000
60,000
181,354
214,007
225,000
225,000
325,000
-
95,869
105,798
105,798
106,000
275,449
142,217
200,000
200,000
400,000
142,281
140,436
140,000
140,000
145,000
1,285,854
1,321,547
1,375,000
1,375,000
1,375,000
43,467
42,556
43,000
43,000
43,000
17,774
18,713
15,000
15,000
15,000
16, 752,112
17,191,427
18,438,083
18,438,083
19, 578,023
7,076,184
8,129,396
8,600,000
8,600,000
8,775,000
333,558
362,016
375,000
375,000
400,000
7,409,742
8,491,412
8,975,000
8,975,000
9,175,000
2,502,705
2,466,632
2,550,000
2,550,000
2,550,000
2,466,185
2,650,604
1,325,000
1,325,000
1,350,000
-
-
825,000
825,000
825,000
-
-
409,000
409,000
410,000
-
-
150,000
150,000
150,000
312,328
450,575
415,000
415,000
330,000
674,854
1,385,271
1,425,000
1,425,000
1,475,000
35,624
6,291
5,140
5,140
5,500
5,991,696
6,959,372
7,104,140
7,104,140
7,095,500
989,145
1,016,694
1,155,000
1,155,981
1,160,000
-
-
-
2 -
258,257
209,529
225,000
225,000
225,000
891,829
763,782
725,000
731,525
775,000
-
350
175
350
-
142,625
86,980
75,000
75,409
90,000
42,633
98,766
105,000
111,919
239,000
168,873
138,445
100,000
101,507
125,000
299,895
78,376
60,000
84,122
112,000
29,897
43,105
50,000
50,000
70,000
-
(1,000)
(407)
(407)
-
4,418
5,221
5,000
5,198
6,000
2,827,571
2,440,247
2,499,768
2,540,607
2,802,000
55,292
48,978
22,000
27,459
32,500
164,184
360,911
275,000
275,000
300,000
71,058
93,413
80,000
80,840
120,000
290,534
503,303
377,000
383,298
452,500
28 Proposed Budget
FISCAL YEAR 2023-24
Intergovenmental
4180 FOG Permit
4201 Federal Grants
4211 COVID-19 Relief Funds
4225 POST - Intergovernmental Rev
4240 Intergovernmental - Caltrans
4299 Other Intergovernmental Rev
4366 AB 109 Public Safety Realign
Total Intergovenmental
Charges for Services
4167 Fire Inspection Fee
4302 General Plan Update Fee
4303 Technology Fee
4305 Planning Division Fees
4307 Developmt Impact Fee Admin Chg
4310 Engineering Fees
4324 Old Town Parking Permit
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4329 Emergency Medical Response Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4340 Recreation Programs
4342 Special Events
4346 Festival Revenue
4347 Memorial Bench Program
4362 AB939 Compliance Report
4364 Sanitation Collect Fees
4375 Sale of Map/Publication
4380 Business Site Insp Fee
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4399 Other Charges for Service
4742 Reimbursement - Strike Team
Total Charges for Services
Miscellaneous Revenue
4412 Vacant Bldg Registration Fee
4416 Live Scan Rolling Fee
4501 Street Light Assessments
4601 Interest Revenue
4602 Fiscal Agent Interest Revenue
4699 Other Interest Earnings
General Fund Detail
General Fund (0010)
Fund 101
2020-21
Actuals
2021-22
Actuals
FY22-23
Amended
FY22-23
YE Estimates
FY23-24
Proposed
190
-
1,330
1,330
2,000
-
-
537,160
537,160
-
-
943,753
7,766,855
7,766,855
-
9,743
8,636
17,000
26,926
30,000
-
-
600,000
600,000
-
-
-
530,000
215,000
250,000
-
24,027
4,076
28,967
30,000
9,933
976,416
9,456,422
9,176,239
312,000
-
-
200,000
10,097
171,000
(8)
-
-
-
-
34 -
-
-
-
189,339
206,800
175,000
184,603
225,000
76,454
5,931
6,500
6,264
6,500
178,133
256,129
250,000
250,000
170,000
4,080
3,560
3,500
240
-
10,266
10,984
12,000
22,206
10,000
13,300
18,949
15,000
18,895
18,500
44,175
66,500
60,000
62,370
50,000
9,065
13,235
15,000
15,000
15,000
15,366
7,515
5,000
5,000
1,000
41,485
68,123
80,000
131,760
75,000
14,870
20,486
20,000
19,951
20,000
13,240
19,297
15,000
16,017
17,500
70,544
147,027
80,000
80,000
80,000
41,841
109,420
110,000
110,045
151,000
-
-
25,159
33,509
-
(1,360)
24,066
30,000
29,809
70,000
(1,608)
(1,121)
-
-
-
582
-
-
-
72,400
23,268
15,000
15,000
15,000
385
534
1,000
525
500
10,297
8,716
7,500
8,780
6,000
77,989
76,813
52,000
53,733
55,000
102,475
166,444
105,000
105,000
120,000
-
-
20,000
25,137
35,000
81 146,777
202,000
202,000
202,000
-
-
-
12,837
-
982,843
1,400,033
1,504,659
1,418,777
1,514,000
270
120
70 70
-
1,177
4,206
2,000
2,280
2,500
(2)
-
-
-
-
33,165
32,476
225,000
489,437
600,000
-
27 1
1 -
(61,431)
-
-
-
-
29 Proposed Budget
FISCAL YEAR 2023-24
Miscellaneous Revenue (Continued)
4705 Donations & Contributions
4706 Royalty Revenue
4708 NSF Check Fees
4710 Reimbursements/Other Revenue
4711 Lease Revenue
4712 SB 90 Reimbursements
4714 Recovery & Restitution
4716 Cell Tower Lease Revenue
4717 Billboard Revenue
4718 OCWR WDA Import Revenue
4719 Restitution Revenue
4741 Reimbursements - SART Exam
4751 Sale of Auction Vehicles
4799 Other Contributions & Donatn
4985 Bond Proceeds
4999 Other Financing Sources
Total Miscellaneous Revenue

TOTAL REVENUES

TRANSFERS IN
7017 Transfer In From Gas Tax
7022 Transfer In From SLESF
7030 Transfer In From CDBG
7048 Transfer In From Sewer Maint
7052 Transfer In From Measure U
7053 Transfer In From Tech Fee
7055 Transfers In From PS Assmt
7059 Transfer in from Rehab fund
7078 Transfer in from Nav Center
7081 Transfer in from Covid Relief
7083 Transfer in from Hamer Island
7090 Transfer in Measure U Reserve

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5016 Overtime - FSLA
5020 Leave Accrual Payout
5021 Extraordinary Leave Buydown
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
General Fund Detail
General Fund (0010)
Fund 101
2020-21
Actuals
2021-22
Actuals
FY22-23
Amended
FY22-23
YE Estimates
FY23-24
Proposed
-
5,959
6,400
6,845
5,000
75,287
107,327
85,000
85,000
105,000
60 150
25 50
-
291,263
632,769
590,197
446,897
660,000
150,236
210,997
150,000
187,698
200,000
20,076
14 -
-
-
-
310
323
323
500
280,785
284,354
285,000
285,000
285,000
471,197
471,197
471,000
471,197
471,000
99,882
97,145
118,000
118,000
118,000
225
168
105
232
-
-
701
5,540
6,433
7,000
38,350
44,300
25,000
47,445
-
-
5,440
-
-
-
-
2,189,027
-
-
-
839,674
-
-
-
-
2,240,214
4,086,686
1,963,660
2,146,907
2,454,000
36,504,646
42,048,896
50,318,732
50,183,051
43,383,023
-
-
532,880
532,880
673,700
-
100,000
100,000
153,689
150,000
-
-
39,100
-
39,100
-
176,700
180,000
182,049
185,000
3,851,459
3,502,627
3,540,000
3,540,000
4,450,595
85,000
-
-
-
-
30,000
-
-
-
-
3,096
-
-
-
-
10,739
-
-
-
-
635,803
2,938
-
-
-
-
-
695,993
-
-
-
-
-
-
920,000
4,616,096
3,782,265
5,087,973
4,408,618
6,418,395
41,120,742
45,831,162
55,406,705
54,591,668
49,801,418
13,109, 706
13, 915,731
16,099,113
14,174,809
18,222,400
1,252,226
1,272,855
1,787, 780
1,356,471
1,539,102
1,300,202
1,625,660
1,457, 000
1,698,801
1,311,000
-
-
48,600
-
-
290,412
347,649
1,126
196,138
-
9,922
-
-
-
-
73, 500
168,289
93,100
78,857
109,800
-
410,132
182,000
231,935
-
-
-
(735,075)
-
(822,480)
-
2,894
-
839
-
2,077,324
2,152,122
2,896,800
2,321,471
2,998,700
9,284
12,022
40,100
10,269
44,100
30 Proposed Budget
FISCAL YEAR 2023-24
SALARIES & BENEFITS (Continued)
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5140 Employers' Social Security
5141 Employers' PARS/ARS
5144 Employer CaIPERS UAL
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5150 Tuition Reimbursement
5159 Employee Medical Opt Out Plan
5163 Life Insurance Premiums
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5195 Residence Assistance
5199 Other Employee Benefits
5500 Contra - Salaries
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6005 Legal Services
6006 Litigation
6010 Accounting & Auditing Service
6015 Engineering Services
6017 Special Studies
6025 Third Party Administration
6030 Trustee Fees
6040 Misc Bank Charges
6041 Bank Over/Short
6043 Payroll Penalty
6044 Credit Card Write-offs
6045 Building Inspection Services
6050 Fire Plan Check Services
6055 Medical Services
6060 Instructional Services
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance
6125 Sidewalk Replacement
6127 Alarm Monitoring
6128 Video Monitoring
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6143 Equipment Replacement
6160 Facility Rental
6162 Range Training
6165 Vehicle Rental
6170 Equipment & Tool Rental
6175 Office Equipment Rental
General Fund Detail
General Fund (0010)
Fund 101
2020-21
Actuals
2021-22
Actuals
FY22-23
Amended
FY22-23
YE Estimates
FY23-24
Proposed
146,963
148,637
193,900
127,429
190,600
28,699
28,304
38,800
25,065
38,600
-
-
65,700
-
71,300
-
-
61,500
-
67,500
245,803
265,312
240,600
262,757
266,100
835
478
900
900
900
104,229
101,415
59,261
98,450
55,900
869,277
-
-
107,475
-
1,516,639
1,539,243
1,710,200
1,520,017
2,070,500
176,590
197,534
238,200
185,185
259,800
26,916
34,078
30,000
16,227
30,000
226,180
202,529
192,900
205,106
200,300
127,770
72,079
-
37,580
-
34,340
75,849
-
84,585
-
861
12,584
-
32,961
-
341,669
303,993
188,100
164,955
90,000
5,008
-
-
-
-
3,708
1,153
87,800
(39)
95,200
(100,000)
(692,007)
-
-
(37,723)
23,210
-
-
-
21,878,062
22,221,745
24,978,405
22,938,244
26,801,599
138,736
280,483
212,700
78,412
150,000
396,675
512,709
500,000
215,663
400,000
187,952
229,452
200,000
217,465
200,000
72,033
56,535
80,000
80,000
80,000
7,346
17,665
56,000
2,041
45,000
-
-
-
55,000
9,850
13,367
15,200
14,731
12,700
2,000
3,250
3,200
-
-
47,313
64,059
61,000
57,931
64,500
(323)
810
500
(482)
500
-
-
2,864
-
-
-
595
-
-
13,500
-
-
35,643
39,071
45,000
44,620
20,000
17,715
9,472
22,000
7,446
22,000
25,798
30,000
7,312
25,000
472,321
818,603
1,212,050
902,055
1,261,300
337,259
69,959
62,000
52,470
62,000
86,789
120,222
130,000
126,572
130,000
-
-
300
-
9,020
4,320
9,600
9,536
10,000
-
-
-
100,000
319,549
686,139
754,486
664,142
773,915
0 13,092
12,900
1,751
36,000
163,263
162,616
174,500
143,397
205,000
-
323
375
-
267,189
815,405
951,150
731,284
1,039,500
123,079
141,637
252,470
165,361
249,500
-
-
108
-
-
-
369
-
142,161
147,118
155,100
173,008
198,397
32,680
20,310
46,000
17,010
35,000
59,844
107,610
165,000
113,920
269,000
26,931
5,647
35,814
21,719
29,500
49,556
47,465
53,400
64,461
53,400
31 Proposed Budget
FISCAL YEAR 2023-24
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
MATERIALS, SUPPLIES & SERVICES (Continued)
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6215 Telephone
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6265 Entertainment Services
6270 Excursions
6275 Officiating
6280 Animal Control Services
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6295 City Admin Services
6296 Admin Service Fee
6299 Other Purchased Services
6301 Special Department Supplies
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supplies
6363 Resident Rebate Program
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6410 Property Taxes
6845 Office Equipment
6855 Furniture & Fixtures
6892 Market Value Adjustment
6905 Principal/Bonds/COP's/Leases
6906 CaIPERS-Fire Term. Principal
6915 I nterest/Bonds/CO P's/Leases
6916 CaIPERS-Fire Term Interest
6925 Issuance Cost
6935 Lease Expenditure
6950 Interfund Transfers Out
6998 Other Financing Use
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES &

SERVICES
20,402
2,575
9,950
272,957
26,637
26,190
19,040
46,792
65,902
107,566
2,100
269,959
4,270
1,936,925
2,184,757
69,697
83,240
458,560
0 40,069
3,263
21,105
522,681
559,098
13,225
150,956
3,187
114,795
40,931
26,510
8,405
9,316
2,024
4,183
779,353
351,441
333,257
28,526
135,160
22,866 40,000 28,103 40,000
3,566 5,000 3,161 2,500
11,137 20,500 7,383 10,000
307,172 230,000 264,020 300,000
23,840 18,700 13,705 20,350
45,604 80,500 26,392 72,800
500 3,887 500
200 26 200
90,115 149,836 132,598 114,400
69,922 149,336 107,182 109,300
73,225 93,960 73,754 90,650
108,458 110,000 114,860 130,904
12,000 12,015 23,500
7,600 2,828 7,600
4,292 5,200 4,556 6,350
233,480 336,800 172,940 389,000
5,520 4,500 2,366 4,500
2,125,872 2,571,564 2,129,568 1,945,008
2,811,656 3,337,900 3,337,900 3,614,000
68,638 75,000 4,683 -
144,104 209,500 119,700 171,000
461,369 567,559 482,015 541,400
378 2,100 1,986 5,000
17,822 28,973 28,316 30,000
47,545 55,450 39,643 53,250
4,049 8,100 3,454 15,400
49,001 39,600 36,654 39,900
635,827 692,600 692,600 650,000
491,529 437,800 437,800 437,800
15,951 10,000 12,354 10,000
192,993 305,000 278,392 305,000
4,489 6,747 9,230 18,250
- - 3,194 -
94, 517 127,127 82,352 114,500
26,682 46,500 39,902 47,700
6,585 25,000 9,656 20,000
9,500 47,000 27,000 47,000
3,041 14,000 16,182 22,756
- 340
122 16,891 15,000
16,275 41,000 21,401 25,500
2,017 10,000 7,102 10,000
- 184 5,753 -
6, 393 31,361 39,147 10,000
355,655 - -
998,669 1,036,900 1,122,209 1,136,000
355,791 365,300 365,300 369,500
282,530 247,800 247,800 161,000
24,177 17,800 17,800 10,700
117,995 - - 525,000
3,069,763 3,544,750 3,544,750 3,819,000
64 - -
19 -
100,745 232,963 241,145 161,000
11,759,584
17,953,627
20,654,225
18,308,446
21,180,430
32 Proposed Budget
FISCAL YEAR 2023-24

TOTAL OPERATING EXPENDITURES

CIP & EQUIPMENT
6185 Construction Services
6364 Computer Hardware
6730 Improvements Othr Thn Bldgs
6740 Infrastructure - Streets & Streetscapes
6750 Infrastructure - Sewer
6760 Infrastructure - Parks
6770 Infrastructure - Major Studies
6840 Machinery & Equipment
6842 Vehicles
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

TRANSFERS
8028 Trf Out to Lighting Dist
8052 Transfer Out to GTBF
8055 Transfer out to Fund 57
8082 Transfer out to PPFA

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Estimated Budget Fund Balance
Net Change in Position
Estimated Budget Ending Balance
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
33,637,646
151,831
349,849
96,449
40,175,372
181,099
1,680
7,140
612,061
1,516
41,902
174,653
41,942
218,849
45,632,630
765,975
600,000
100,000
3,245,517
358,098
259,631
102,650
7,374,239
41,246,690
771,234
600,000
100,000
3,245,517
358,098
252,905
147,367
7,373,435
47,982,029
700,000
134,280
400,000
175,000
2,855,000
598,129
1,280,842
12,806,109
12,848,555
4,264,280
338,852
34,129
1,028,281
374,747
37,500
36,214
1,401,263
374,747
37,500
36,214
35,637,038
41,830,961
58,476,239
54,095,246
52,282,523
5,483,704
4,000,200
(3,069,534)
496,423
(2,481,105)
21,022,117
(2,481,105)
18,541,012
33 PLACENTIA
Rich Heritage, Bright Future

SPECIAL REVENUE FUNDS
0 Special Revenue Funds Budget
FISCAL YEAR 2023-24

PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4062 Measure U Sales Taxes
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5015 Overtime
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare

TOTAL SALARIES & BENEFITS

CIP & EQUIPMENT
6185 Construction Services
6364 Computer Hardware
6740 Infrastructure - Streets
6751 Infrastructure - Storm Drain
6760 Infrastructure - Parks
6770 Infrastructure - Major Studies
6780 Infrastructure- Network/Server
6840 Machinery & Equipment
6842 Vehicles
6850 Building & Facilities
8010
8090

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF
Transfer out GF Reserve

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure U Fund (0079)
Fund 117
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
7,702,915
8,756,568
8,850,000
9,200,000
9,200,000
-
-
11,648
-
7,702,915
8,756,568
8,850,000
9,211,648
9,200,000
5,320
-
684
-
21 -
-
-
-
7 -
-
-
-
77 -
-
-
-
6,110
-
2,564,819
336,874
-
396,907
-
-
431,254
431,254
75,000
-
2,729,258
3,579,679
3,558,618
3,276,500
61,253
188,747
188,747
-
106,478
2,224,394
2,276,892
835,000
-
431,259
431,259
-
-
-
-
50,000
214,879
85,693
363,332
289,796
-
251,710
333,762
608,545
614,841
90,000
94,197
1,363,892
1,019,517
250,000
3,031,408
3,747,515
9,191,102
9,207,832
4,576,500
3,851,459
3,502,627
3,540,000
3,421,460
3,680,000
-
-
920,000
3,851,459
3,502,627
3,540,000
3,421,460
4,600,000
7,079,209
7,250,142
12,731,102
12,635,402
9,176,500
623,706
1,506,426
(3,881,102)
(3,423,754)
23,500
35 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4079 State Gas Tax (2103)
4080 State Gas Tax (2105)
4082 State Gas Tax (2106)
4084 State Gas Tax (2107)
4086 State Gas Tax (2107.5)
4601 Interest Revenue
Total Revenues

SALARIES & BENEFITS
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

TRANSFERS
8052 Transfer Out to GTBF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax (0017)
Fund 205
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud: et
343,554
404,808
504,003
325,860
513,422
262,344
284,197
330,160
224,294
339,990
164,426
180,973
204,403
144,103
215,062
354,996
339,841
451,052
303,734
408,373
7,500
7,500
7,500
7,500
-
453
501
200
-
-
1,133,273
1,217,821
1,497,318
1,005,490
1,476,847
540,760
-
-
673,700
252,532
540,760
-
-
673,700
46,260
31,927
20,000
-
20,000
109,715
109,715
109,715
82,286
131,658
138,289
127,249
141,000
104,162
169,200
391,795
268,890
270,715
186,448
320,858
-
-
800,000
3,993
-
-
-
800,000
484,500
408,122
404,450
404,450
403,750
484,500
408,122
404,450
404,450
403,750
1,132,820
1,217,772
675,165
590,898
2,198,308
453
48 822,153
414,592
(721,461)
36 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4092 Measure M - Turnback
4210 County Grants
4601 Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs
6905 Principal/Bonds/COP's/Leases
6915 Interest/Bonds/COP's/Leases
6185
6740

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Construction Services
Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
CIP
Measure M (0018)
Fund 210
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud: et
842,822
1,037, 232
1,018, 371
444,406
1,192,053
19,427
(9,878)
56,391
-
83,320
2,716
1,262
3,000
-
-
864,965
1,028,616
1,077,762
444,406
1,275,373
-
28,200
-
83,400
321,522
403,055
322,000
-
400,000
8,593
13,648
32,600
-
13,750
330,115
416,703
382,800
-
497,150
559,714
492,041
-
-
-
-
1,146,450
1,110,386
600,000
559,714
492,041
1,146,450
1,110,386
600,000
889,829
908,744
1,529,250
1,110,386
1,097,150
(24,864)
119,872
(451,488)
(665,980)
178,223
37 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4220 AB2766 Air Quality
4601 Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs
6741
6850

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Infrastructure - Traffic
Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Air Quality Management (0019)
Fund 215
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
83,559
49,003
-
49,865
65,900
492
324
-
-
-
68,245
-
-
84,052
49,327
68,245
49,865
65,900
6,900
-
20,900
11,444
-
6,900
-
20,900
145,638
-
-
-
25,000
-
-
40,610
-
170,638
-
-
52,054
-
177,538
-
20,900
31,997
49,327
(109,293)
49,865
45,000
38 PROPOSED BUDGET
FISCAL YEAR 2023-24
4420
4601
Revenues
Asset Seizure Funds
Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment
6235 Travel
6250 Staff Training
6301 Special Department Expenses
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure (0021)
Fund 225
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
23,730
-
192,500
143,396
-
1,779
590
-
-
-
25,509
590
192,500
143,396
-
1,104
40,267
-
-
10,000
-
-
218
-
42,258
27,171
279,678
64,577
50,000
33,316
990
-
-
-
4,442
-
-
10,000
76,678
72,870
279,678
64,795
70,000
99,140
62,799
122,922
61,225
30,000
18,006
-
3,876
5,000
99,140
80,805
122,922
65,101
35,000
177,376
153,674
402,600
129,895
105,000
(151,867)
(153,084)
(210,100)
13,501
(105,000)
39 PROPOSED BUDGET
FISCAL YEAR 2023-24
4205
4601
8010
Revenues
State Grants
Interest Revenue
Total Revenues

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
156,731
161,285
160,000
163,385
165,000
691
419
-
-
-
157,422
161,704
160,000
163,385
165,000
100,000
16 0, 000
153,689
16 5, 000
100,000
16 0, 000
153,689
16 5, 000
100,000
100,000
160,000
153,689
165,000
57,422
61,704
-
9,696
-
40 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4501 Street Light Assessments
7010
Total Revenues

TRANSFERS IN
Trsf In From GF

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6225 Advertising/Promotional
6330 Electricity

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
133,959
135,984
135,286
85,938
135,286
133,959
135,984
135,286
85,938
135,286
338,852
374,747
37,500
-
36,214
338,852
374,747
37,500
-
36,214
472,812
510,731
172,786
85,938
171,500
9,323
8,789
10,500
-
10,500
880
-
1,000
-
1,000
452,304
501,942
160,000
398,695
160,000
462,507
510,730
171,500
398,695
171,500
462,507
510,730
171,500
398,695
171,500
10,305
1 1,286
(312,757)
-
41 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4520 Landscape Maint Assessments
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6115 Landscaping
6130 Repair & Maint/Facilities
6215 Telephone/Internet
6225 Advertising/Promotional
6330 Electricity
6335 Water

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
451,346
449,956
450,858
281,577
450,858
451,346
449,956
450,858
281,577
450,858
63,840
57,930
62,000
68,119
79,200
4,766
5,248
-
11,859
-
648
540
-
-
-
1,213
3,100
533
600
1,699
-
-
-
18,307
16,746
17,800
18,505
21,400
-
100
-
100
1,376
1,147
1,000
1,061
1,300
251
204
200
186
300
300
-
400
-
300
-
400
1,006
967
900
1,201
1,200
515
481
500
436
500
6,853
5,290
5,500
5,844
7,400
222
197
200
714
1,200
212
-
1,900
1,801
-
-
600
-
700
113,224
91,663
94,400
110,260
114,700
9,323
8,789
10,500
-
12,600
72,488
72,487
72,500
54,366
72,500
8,543
9,809
-
15,469
10,000
12,000
-
12,127
13,000
884
15,738
-
19,476
1,000
18,000
-
15,585
18,000
281,421
219,534
200,000
122,046
188,400
398,206
335,754
324,000
204,124
304,500
529,177
427,417
418,400
314,383
419,200
(77,831)
22,539
32,458
(32,806)
31,658
42 PROPOSED BUDGET
FISCAL YEAR 2023-24
4201
Revenues
Federal Grants
Total Revenues

SALARIES & BENEFITS
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs
6185
6850
8010

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Construction Services
Building & Facilities

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CDBG Fund (0030)
Fund 270
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
983,467
155,258
860,150
427,548
280,514
1,153,467
155,258
860,150
427,548
280,514
140,508
-
-
96,723
97,681
140,508
-
-
96,723
767,374
365,813
594,200
285,182
242,791
767,374
365,813
594,200
285,182
242,791
165,650
212,035
-
159,594
-
12,252
-
-
165,650
212,035
159,594
12,252
-
37,723
-
-
37,723
-
-
1,030,705
122,761
718,356
(563,098)
791,517
68,633
297,433
130,115
339,514
(59,000)
43 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4201 Federal Grants
4205 State Grants
4206 State Grants - Prop 68
4210 County Grants
4241 Intergovernmental - OCTA
4299 Other Intergovernmental Rev
4760 St Jude Grant
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services
6136 Software Maintenance
6301 Special Department Expenses
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6185 Construction Services
6740 Infrastructure - Streets
6741 Infrastructure - Traffic
6760 Infrastructure - Parks
6840 Machinery & Equipment
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
8,878
88,882
758,157
423,100
-
(27,397)
107,426
70,000
-
-
-
-
1,608,837
-
-
160,000
-
500,000
-
200,000
-
-
344,810
300,000
-
29,000
71,250
62,500
-
-
10,655
267,558
3,204,304
723,100
500,000
2,036
3,850
-
1 -
469
-
-
457
-
7,464
(0)
-
11,682
-
694
552
-
1,185
-
7 72
-
155
-
3 10
-
28 -
152
56 -
176
-
18 -
-
8 -
408
663
-
0 -
-
537,160
-
-
11,251
5,204
537,160
13,691
-
3,600
25,000
150,000
130,000
-
8,691
13,141
-
-
-
-
-
12,515
-
(6,117)
1,550
344,810
234,118
-
-
-
4,009
-
6,655
39,691
494,810
380,643
-
110,600
204,339
-
-
-
36,000
104,000
29,500
-
-
-
96,387
85,078
-
-
1,294,675
324,466
-
25,418
163,961
208,837
5,104
-
(0)
125,000
-
500,000
136,019
404,300
1,828,898
444,148
500,000
153,924
449,194
2,860,868
838,482
500,000
(143,268)
(181,636)
343,435
(115,383)
-
44 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4710 Reimbursements/Other Revenue
4711 Lease Revenue
Total Revenues

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
94,436
130,358
102,411
102,411
-
10,100
7,600
6,000
-
-
104,536
137,958
108,411
102,411
-
104,536
137,958
108,411
102,411
-
45 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4602 Fiscal Agent Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services
6030 Trustee Fees
6099 Professional Services
6499 Other Program Expenditures
6905 Principal/Bonds/COP's/Leases
6915 Interest/Bonds/COP's/Leases
6935 Lease Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
1,954,111
115
2,258,333
1,995,197
1,995,197
1,628,035
1,954,134
2,258,448
1,995,197
1,995,197
1,628,035
111,219
17 1,412
11,631
799
183
1,692
2,431
9,256
1,741
3,742
73,158
28 2,418
775
1,090
40 9,441
534
126
1,147
1,679
6,270
300
102
1,112
71,900
4,400
10,000
100
600
200
400
300
1,100
1,600
6,400
300
3,700
1,300
67,840
2 1,165
285
407
10,057
394
103
1,047
1,406
5,525
111
89 2,706
63,800
400
9,000
100
400
200
300
300
1,000
1,100
6,200
1,300
148,800
98,220
102,300
91,136
84,100
3,369
6,884
387,915
125,236
3,500
9,872
367,952
110,997
14,000
3,500
20,000
512,056
670,000
360,176
419,857
3,750
20,000
650,000
206,040
96,031
2,250
93,856
695,000
339,538
417,291
523,403
492,322
1,999,589
975,821
1,547,935
677,635
1,276,499
590,541
1,667,907
2,101,889
(106,692)
1,066,957
928,240
1,632,035
(4,000)
46 PROPOSED BUDGET
FISCAL YEAR 2023-24
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
38,996
39,904
42,861
48,870
-
111
94 -
-
-
39,107
39,998
42,861
48,870
-
4,257
7,866
-
-
-
4,257
7,866
-
-
-
34,257
7,866
-
-
-
4,850
32,132
42,861
48,870
-
47 PROPOSED BUDGET
FISCAL YEAR 2023-24
4321
Revenues
PEG Cable Fees
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6136 Software Maintenance
6290 Dept. Contract Services
6301 Special Department Expenses
6366 Web Based Service/Subcriptions
6399 Other Supplies
6845 Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
PEG Fund (0058)
Fund 211
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates
FY23-24
Proposed
82,032
82,556
80,000
41,892
80,000
82,032
82,556
80,000
41,892
80,000
-
16,703
-
17,129
-
587
-
-
-
-
1,077
-
-
-
1,629
-
-
-
-
1,499
-
8 -
134
-
-
-
-
23 -
-
-
290
-
265
-
-
1,268
-
1,264
-
1,108
-
-
(23,210)
-
-
-
(0)
-
19,773
-
54,119
15,851
15,000
4,950
3,500
22,666
24,002
-
-
-
2,657
2,779
4,000
3,472
4,000
4,058
7,284
-
-
-
-
200
200
200
2,000
1,627
2,000
-
-
6,000
5,424
-
83,500
49,916
27,200
15,674
9,700
-
-
69,000
69,000
83,500
49,916
27,200
35,447
78,700
(1,468)
32,640
52,800
6,445
1,300
48 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031)
4601 Interest Revenue
6185
6740
Total Revenues

CIP & EQUIPMENT
Construction Services
Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
954,624
1,034,090
1,167, 471
665,984
1,280,805
2,930
1,928
-
-
-
957,554
1,036,018
1,167,471
665,984
1,280,805
556,062
829,365
526,316
-
1,866,943
-
1,506,984
1,000,000
556,062
1,355,681
1,866,943
1,506,984
1,000,000
556,062
1,355,681
1,866,943
1,506,984
1,000,000
401,492
(319,662)
(699,472)
(841,000)
280,805
49 PROPOSED BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
324,513
118,181
138,000
-
-
834
259
-
-
-
325,347
118,440
138,000
-
-
109,435
76,361
118,200
115,134
-
515
-
20,000
-
-
34,574
9,068
-
14,785
-
2,043
581
-
-
-
750
-
300
250
-
4,900
4,881
-
24,750
15,794
23,700
23,193
-
200
-
-
1,203
800
1,600
905
-
300
203
300
227
-
500
-
-
400
-
-
2,134
1,252
1,800
1,957
-
25,271
17,407
28,100
27,026
-
3,100
-
-
219,594
121,466
203,100
188,358
-
1,980
-
-
-
2,042
-
-
-
712
4,022
-
-
-
732
2,475
-
-
-
732
2,475
-
-
-
242,470
127,964
203,100
188,358
-
82,877
(9,524)
(65,100)
(188,358)
-
50 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6185 Construction Services
6760 Infrastructure - Parks
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
1,454,119
279,458
541,500
180,000
361,500
4,241
3,697
-
-
-
1,458,360
283,154
541,500
180,000
361,500
8,721
104,436
-
183,140
-
1,616,443
2,507
-
562,546
140,800
-
-
8,721
666,982
1,757,243
185,648
-
8,721
666,982
1,757,243
185,648
-
1,449,639
(383,827)
(1,215,743)
(5,647)
361,500
51 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6741 Infrastructure - Traffic
6770 Infrastructure - Major Studies
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
295,875
105,045
612,500
129,800
482,700
635
295
-
-
-
296,511
105,340
612,500
129,800
482,700
124,834
198,000
136,460
50,000
25,000
-
-
88,325
24,995
-
-
-
88,325
149,829
223,000
136,460
50,000
88,325
149,829
223,000
136,460
50,000
208,185
(44,490)
389,500
(6,660)
432,700
52 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6185 Construction Services

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
11,982
5,888
25,900
11,653
14,247
32 12
-
-
-
12,014
5,900
25,900
11,653
14,247
12,300
-
-
-
12,300
-
-
-
12,300
-
-
-
12,014
(6,400)
25,900
11,653
14,247
53 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance
6350 Small Tools/Equipment
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6185 Construction Services
6840 Machinery & Equipment
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates
FY23-24
Proposed
580,319
94,210
164,400
77,849
86,551
627
318
-
-
-
580,946
94,529
164,400
77,849
86,551
833
10,283
-
-
-
54,000
51,772
-
59 -
833
10,283
54,000
51,832
-
141,289
19,706
-
-
-
256,452
148,473
11,124
-
-
165,398
18,805
-
397,741
168,179
176,522
18,805
-
398,574
178,461
230,522
70,636
-
182,372
(83,933)
(66,122)
7,212
86,551
54 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Aford House ImpactFee(0068)
Fund 244
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
1,424,000
140,807
704,000
319,088
384,912
4,733
2,918
-
-
-
1,428,733
143,725
704,000
319,088
384,912
26,308
26,308
40,000
26,308
26,308
40,000
26,308
26,308
40,000
1,428,733
143,725
677,692
292,780
344,912
55 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6185 Construction Services
6741 Infrastructure - Traffic
6760 Infrastructure - Parks

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
2020-21 2021-22
Audited ih Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
404,346
105,084
525,400
253,927
271,473
2,827
1,898
-
-
-
407,173
106,983
525,400
253,927
271,473
46,963
-
-
-
-
23,037
21,270
-
64,967
1,288,534
17,029
-
111,930
1,311,570
38,299
-
111,930
1,311,570
38,299
-
407,173
(4,947)
(786,170)
215,628
271,473
56 PROPOSED BUDGET
FISCAL YEAR 2023-24
4601
Revenues
Interest Revenue
Total Revenues

CIP & EQUIPMENT
6185 Construction Services
6741 Infrastructure - Traffic
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
1,564
1,403
-
-
-
525,478
1,403
-
-
-
60,740
-
2,805
-
19,260
5,468
-
20,000
20,000
-
60,740
39,260
28,273
-
60,740
39,260
28,273
-
525,478
(59,337)
(39,260)
(28,273)
-
57 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6750 Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Sewer Impact Fees (0071)
Fund 247
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
1,582,959
85,456
-
87,701
90,000
2,382
3,172
-
-
-
1,585,341
88,628
-
87,701
90,000
204,092
1,420,921
729,667
-
204,092
1,420,921
729,667
-
204,092
1,420,921
729,667
-
1,585,341
(115,464)
(1,420,921)
(641,966)
90,000
58 PROPOSED BUDGET
FISCAL YEAR 2023-24
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues

CIP & EQUIPMENT
6185 Construction Services
6740 Infrastructure - Streets
6741 Infrastructure - Traffic
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
29,900
-
-
2,954
2,464
-
-
-
834,958
2,464
29,900
-
-
74,898
-
-
-
3,639
62 -
-
3,285
188,115
188,000
-
31,798
18,202
18,202
-
113,621
206,379
206,202
-
-
113,621
206,379
206,202
-
834,958
(111,156)
(176,479)
(206,202)
-
59 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4160 Building Permits
4302 General Plan Update Fee
4303 Technology Fee
4601 Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
(146)
-
-
-
432,899
163,223
120,000
196,104
150,000
425
(1)
-
-
-
1,787
1,444
-
-
-
435,111
164,522
120,000
196,104
150,000
37,100
90,000
68,138
-
-
100,000
3,945
-
-
37,100
190,000
72,083
-
-
37,100
190,000
72,083
-
435,111
127,422
(70,000)
124,021
150,000
60 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4302 General Plan Update Fee
4303 Technology Fee
4601 Interest Revenue
Total Revenues

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
96 (40)
-
-
-
244,499
86,879
60,000
104,305
-
993
731
-
-
-
245,593
87,570
60,000
104,305
-
32,340
71,385
-
-
32,340
71,385
-
-
85,000
32,340
71,385
-
-
160,593
55,230
(11,385)
104,305
-
61 PROPOSED BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
ij
160,000
-
-
-
62,000
310
318
-
-
-
160,310
318
-
-
62,000
0 0
-
-
-
4,548
4,790
-
11,335
-
409
478
-
909
-
15 34
-
37 -
4 6
-
8 -
66 69
-
146
-
0 0
-
-
-
5,042
5,378
-
12,435
-
4,555
-
-
30,000
282
-
-
-
10,000
282
4,555
-
-
40,000
9,540
9,933
-
12,435
40,000
150,770
(9,615)
-
(12,435)
22,000
62 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4093 County Contribution
4095 NSPA Cities Operating Contrib
4097 SB2 Construction Funds
4212 SB2 Direct Funds to City
4213 SB2 Direct to City - Admin
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring
6215 Telephone/Internet
6290 Dept. Contract Services
6312 SB2 Allocations to NSPA - Oper
6330 Electricity
6935 Lease Expenditure
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6899 Other Capital Outlay

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Placentia Reg Nav Cent(0078)
Fund 231
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud: et
625,000
625,000
625,000
625,000
625,000
143,751
637,149
1,431,100
341,525
1,244,700
1,068,947
38,644
-
29,845
-
204,035
500,000
-
500,000
-
10,739
25,000
-
25,000
1,837,698
1,515,568
2,581,100
996,371
2,394,700
-
-
135,100
17,576
99,500
(932)
-
-
-
-
300
11,300
3,434
16,200
-
-
100
-
200
800
29 900
-
-
200
15 200
200
-
500
-
-
200
-
400
600
241
1,500
-
-
3,000
1,295
18,800
600
-
2,200
-
10,739
-
-
-
10,739
152,100
21,658
140,700
-
3,500
285
3,500
1,704
2,353
2,500
1,081
2,500
1,600,851
1,601,421
1,680,000
1,648,570
1,680,000
165,090
500,000
177,859
500,000
3,478
(3,478)
-
4,906
-
19,000
18,000
18,000
18,000
18,000
16,339
50,000
25,171
50,000
1,624,606
1,799,725
2,254,000
1,875,872
2,254,000
1,433
78,450
-
1,593
-
213,015
45,493
150,000
-
-
214,448
123,944
150,000
1,593
-
1,849,793
1,934,407
2,556,100
1,899,123
2,394,700
(12,095)
(418,840)
25,000
(902,752)
-
63 PROPOSED BUDGET
FISCAL YEAR 2023-24
4505
Revenues
CFD Assessments
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6330 Electricity

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD District CFD (0080)
Fund 249
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
29,980
-
-
-
-
29,980
-
-
1,100
572
-
1,100
572
-
-
-
1,100
572
-
-
-
28,880
(572)
-
64 PROPOSED BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses
6365 Computer Software
6499 Other Program Expenditures

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
86,117
-
18 -
-
-
-
18 -
86,117
-
-
13,800
7,246
6,554
-
56,000
56,000
-
16,317
9,690
6,627
86,117
72,936
13,181
86,117
72,936
13,181
18 (86,117)
13,181
(13,181)
65 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4299 Other Intergovernmental Rev
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6132 Repair & Maintenance/Streets

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
8010

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
County Annexation (0084)
Fund 283
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
1,500,000
1,500,000
-
-
-
1,500,000
1,500,000
-
-
- 684,025
-
-
-
- 684,025
-
-
-
-
120,000
406
-
120,000

406
-
-
-
695,975
-
-
-
-
695,975
-
-
-
- 1,500,000
406
1,499,594
-
-
66 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4001 Current Year -Secured
Total Revenues

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
EIFD (0086)
Fund 285
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
-
3,755
5,000
-
-
-
3,755
5,000
-
3,755
5,000
67 68

PROPOSED BUDGET
FISCAL YEAR 2023-24
4601
Revenues
Interest Revenue
Total Revenues

TRANSFERS IN
7017 Transfer In From Gas Tax

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees
6905 Principal/Bonds/COP's/Leases
6915 Interest/Bonds/COP's/Leases

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
4,089
136
-
-
-
3,660,089
136
-
-
-
484,500
408,122
404,450
404,450
403,750
484,500
408,122
404,450
404,450
403,750
4,144,589
408,258
404,450
404,450
403,750
2,033
3,250
3,250
-
3,250
4,216,000
351,000
353,000
201,783
358,000
219,027
53,906
48,200
-
42,500
4,561,311
408,156
404,450
201,783
403,750
4,561,311
408,156
404,450
201,783
403,750
(416,722)
102
-
202,667
-
69 PLACENTIA
Rich Heritage, Bright Future

ENTERPRISE FUNDS
0 Enterprise Funds Budget
FISCAL YEAR 2023-24

PROPOSED BUDGET
FISCAL YEAR 2023-24
4389
4601
Revenues
Sewer Capital Fee
Interest Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

CIP & EQUIPMENT
6750 Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Construction (0024)
Fund 240
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates
FY23-24
Proposed
-
1,304,100
-
1,377,900
87 41
-
-
-
87 41
1,304,100
-
1,377,900
91,100
74,279
138,500
-
1,300
-
1,300
16,900
10,122
17,400
-
300
-
400
1,200
458
1,100
-
300
74 200
400
-
500
-
300
-
600
-
-
1,400
1,078
2,100
-
-

6,900
6,727
14,800
1,000
-
1,000
121,100
92,737
177,900
1,200,000
-
1,800,000
1,200,000
-
1,800,000
1,321,100
92,737
1,977,900
87 41
(17,000)
(92,737)
(600,000)
71 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4354 CityAdmin Fee
4358 Contractor
4601 Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5146 OPEB Expense
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6101 Disposal
6225 Advertising/Promotional
6290 Dept. Contract Services
6299 Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Refuse Administration (0037)
Fund 501
2020-21
Audited di
2021-22
h. Audited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates
FY23-24
Proposed
449,412
488,622
506,000
336,970
424,200
3,237,426
3,204,108
3,772,000
2,402,765
3,390,000
1,302
513
-
-
-
-
38,996
-
26,417
-
3,688,140
3,732,240
4,278,000
2,766,152
3,814,200
143,151
185,164
213,400
206,899
228,000
67 1
-
-
-
450
-
1,925
-
1,639
2,469
-
404
-
1,538
2,600
1,328
1,200
4,944
-
569
-
13,388
18,390
23,600
23,425
23,800
-
300
-
300
908
1,201
1,500
1,249
1,600
215
265
400
261
400
-
1,000
-
1,100
-
900
-
900
2,148
2,902
3,100
3,236
3,400
7,219
7,333
7,300
7,093
7,200
(369,061)
(292,841)
18,600
17,256
22,000
(32,677)
67,213
-
-
-
4,327
4,437
4,500
4,440
4,500
340
-
297
-
3,479
1,423
8,300
7,909
-
-
2,700
-
3,000
(219,711)
5,228
288,200
276,292
297,400
26,303
36,771
60,000
58,908
60,000
3,309,852
3,218,507
3,712,000
2,781,190
3,390,000
9,626
1,500
-
150
146,179
144,582
148,000
-
1,480
16,189
5,826
20,200
4,082
20,200
3,498,523
3,415,311
3,941,700
2,844,179
3,471,830
3,285,199
3,420,540
4,229,900
3,120,472
3,769,230
402,941
311,700
48,100
(354,320)
44,970
72 PROPOSED BUDGET
FISCAL YEAR 2023-24
4388
4601
Revenues
Sewer Maintenance Fee
Interest Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5146 OPEB Expense
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6099 Professional Services
6120 R & M/Sewer & Storm Drain
6122 Sewer User Fees
6250 Staff Training
6255 Dues & Memberships
6297 Billing Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6185 Construction Services
6740 Infrastructure - Streets
6850 Building & Facilities
6895 Depreciation
8010

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
2020-21
Audited
II
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
783,174
790,965
1,017,450
1,005,575
1,017,450
2,986
1,444
-
-
-
786,160
792,409
1,017,450
1,005,575
1,017,450
228,135
260,837
325,500
309,700
321,700
9,254
8,480
-
11,198
-
3,682
2,129
-
16,831
-
3,186
6,600
1,998
1,400
5,638
-
407
-
47,684
44,952
47,700
44,607
44,400
-
500
-
500
2,548
2,431
4,300
2,241
2,400
652
579
1,000
467
700
-
1,600
-
1,600
-
1,300
-
1,400
3,636
4,190
4,800
5,095
4,800
4,021
3,841
4,000
3,811
3,800
(2,076,404)
(1,164,522)
28,800
26,768
31,500
(502,041)
21,681
-
-
-
1,540
3,452
6,500
6,341
6,300
2,425
1,017
8,800
5,597
-
-
3,000
-
3,300
(2,241,674)
(802,108)
444,400
435,060
423,800
-
63,000
-
-
15,225
8,025
-
-
-
169,863
116,728
203,755
203,711
225,000
39,865
34,069
40,000
34,516
35,000
-
300
-
-
-
200
202
-
11,100
13,614
30,000
9,486
-
2,835
3,148
3,500
2,809
-
349,679
175,584
340,755
250,723
260,000
72,750
-
-
-
-
-
90,000
90,000
-
-
25,245
25,245
-
527,316
527,316
527,316
-
-
527,316
600,066
642,562
115,245
-
176,700
182,049
182,049
-
38,667
176,700
182,049
182,049
-
(1,326,011)
150,241
1,609,765
983,078
683,800
2,112,171
642,168
(592,315)
22,497
333,650
73 74

PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4354 City Admin Fee
4399 Other Charges for Service
4714 Recovery & Restitution
4715 ISF Health Ins Reimbursement
4720 ISF Dental Ins Reimbursement
4740 ISF Employee Optical Costs
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5130 Dental Claim
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5168 Pers Survivor Premiums

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Employee Health & Wlfre (0039)
Fund 601
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud: et
-
14 -
30 -
857,624
981,765
1,076,900
807,675
1,076,900
-
-
-
(193,751)
-
(92,844)
(84,880)
-
(123,998)
-
128,475
130,162
129,500
106,022
129,500
16 77
-
(109)
-
892,450
1,027,137
1,206,400
595,869
1,206,400
(52,598)
(64,443)
-
(79,184)
-
(2,575)
(2,053)
-
-
-
(3,362)
(4,439)
-
(1)
-
169,696
122,161
142,000
62,953
142,000
949,520
920,798
1,007,000
800,765
1,007,000
10,357
1Q436
12,000
3,531
12,000
5,117
5,423
9,000
3,275
9,000
13,968
13,813
17,000
11,180
17,000
(1,339)
9,095
7,400
-
7,400
1,088,784
1,010,791
1,194,400
802,521
1,194,400
15,186
16,347
12,000
9,399
12,000
15,186
16,347
12,000
9,399
12,000
1,103,969
1,027,137
1,206,400
811,920
1,206,400
(211,519)
-
-
(216,052)
-
75 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4399 Other Charges for Service
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5155 Employee Insurance Claims
5165 Workers' Compensation Claims
5166 Workers' Comp Premiums
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6006 Litigation
6025 Third Party Administration
6201 Liability Insurance Premiums
6210 Liability Claims
6290 Dept. Contract Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Risk Management (0040)
Fund 605
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud: et
1,327,133
1,829,892
2,261,000
1,695,750
2,537,100
269,945
-
574,578
-
1,327,133
2,099,837
2,261,000
2,270,328
2,537,100
121,000
-
-
22,600
-
-
-
-
400
-
-
-
-
1,600
300
-
-
-
-
500
-
-
-
-
500
-
-
-
-
1,800
9,300
16,061
11,126
14,000
8,594
14,000
1,961,131
849,108
540,752
233,138
540,752
214,813
218,133
300,448
300,448
300,448
100
2,192,005
1,078,367
855,200
542,180
1,013,300
98,143
45,000
110,759
45,000
346,667
96,035
105,000
69,934
105,000
599,360
973,165
1,036,100
1,034,554
1,154,100
246,793
986,798
154,700
78,244
154,700
11,028
60,000
-
60,000
4,510
1,011
5,000
552
5,000
1,197,330
2,166,179
1,405,800
1,294,042
1,523,800
3,389,335
3,244,546
2,261,000
1,836,222
2,537,100
(2,062,202)
(1,144,709)
-
434,106
-
76 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4750 Sale of Surplus Property
6842
Total Revenues

CIP & EQUIPMENT
Vehicles

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Equipment Replacement (0041)
Fund 610
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
26,730
24,601
-
21,606
-
26,952
24,601
-
21,606
-
76,073
12,418
-
-
-
76,073
12,418
-
-
-
76,073
12,418
-
-
-
(49,120)
12,182
-
21,606
-
77 78

PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4602 Fiscal Agent Interest Revenue
4711 Lease Revenue
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees
6905 Principal/Bonds/COP's/Leases
6915 Interest/Bonds/COP's/Leases
6925 Issuance Costs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
1,583
-
76,749
-
3,069,763
3,508,250
1,772,375
3,819,000
222
3,071,346
3,508,250
1,849,124
3,819,000
3,550
4,000
1,250
4,000
1,500,000
2,500
1,860,000
1,118,005
2,022,522
2,004,250
1,002,124
1,955,000
698,413
63,810
-
-
-
47,526,199
2,089,882
3,508,250
1,005,874
3,819,000
47,526,199
2,089,882
3,508,250
1,005,874
3,819,000
(46,407,971)
981,464
-
843,250
-
79 80

PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4201 Federal Grants
4206 State Grants - Prop 68
4299 Other Intergovernmental Rev
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

CIP & EQUIPMENT
6185 Construction Services
6740 Infrastructure - Streets
6741 Infrastructure - Traffic

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Capital Projects Fund
City Capital Projects (0033)
Fund 401
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
34,572
-
2,200,000
-
-
1,643,000
-
-
-
332,000
-
-
64,022
503,183
-
817,747
-
221,737
503,183
4,175,000
817,747
-
-
214,600
-
1,900
-
39,100
-
600
-
2,700
-
-
-
500
-
-
-
800
-
-
-
-
900
-
-
-
3,200
-
-
-
-
16,500
-
-
-
-
900
-
-
-
-
281,700
61,851
760,977
-
358,836
-
-
3,120,143
522,858
-
-
-
1,055,776
92,767
-
61,851
760,977
4,175,919
974,461
-
61,851
760,977
4,175,919
974,461
281,700
159,885
(257,793)
(919)
(156,714)
(281,700)
81 82

LEGISLATIVE
Organizational Chart
WWI
City Council
(5)
City Treasurer
Legal Services
83 LEGISLATIVE
The Legislative Department includes all services provided by the City Council, City Clerk, City Treasurer, and City Attorney. Detailed descriptions of these services are provided below.

City Council
The City Council is the governing body of the City
and exercises legal powers designated in the City
Charter. On an annual basis, a Mayor is appointed by
the City Council from amongst its members. The
Mayor presides over City Council meetings and
exercises those powers established in the City
Charter. The Mayor Pro Tempore acts in the Mayor's
absence. The Mayor and City Council are active in
the areas listed below.

Intergovernmental Relations
City Council Members hold a number of special assignments and appointments to various boards and commissions involving other government agencies such as the Criminal Justice Council, Orange County Sanitation District, Vector Control District, Orange County Transit Authority, Santa Ana River Flood Protection Agency, Southern California Association of Governments (SCAG), League of California Cities, Orange County Human Relations Agency, and other county, state and federal agencies.

Policy Development
The City Council sets the overall policy and direction for the City. They exercise planning in the areas of operational and financial management, analyze public issues, conduct public hearings and study sessions for the citizens and set policy through ordinances, resolutions, and motions.

The City's programs and services are established by the adoption of the annual budget. New programs and services can only be approved by the City Council.

Citizen Relations
To create an open government, and be responsive to the concerns of citizens, the City Council is actively involved in ongoing programs promoting citizen relations. These programs include the annual Mayor's State of the City address, Cable Television, Placentia Quarterly newsletter, City Website, conducting Town Hall and Neighborhood Conversation meetings, issuance of commendations and proclamations, and public speaking engagements and presentations. News releases and public notices are issued to make citizens aware of programs, events and activities.

In addition, a weekly on-line newsletter entitled the "The Weekly Briefing" provides City updates and information for the citizens and businesses.
84 LEGISLATIVE
City Treasurer
Legal Services
Citizen Advisory Bodies
The City Council actively seeks the advice of citizens individually and via appointed advisory bodies. These groups include but aren't limited to the Planning Commission, Recreation and Parks Commission, Traffic Safety Commission, Cultural Arts Commission, Historical Committee, Veterans Committee, Senior Advisory Committee, Recycling Committee, and Financial Audit Oversight Committee. Issues are referred to these advisory bodies for analysis and recommendation on a course of action to the City Council. Recommendations are advisory only, final decisions are made by City Council unless otherwise set by the Charter, Municipal Code and/or State or Federal regulations.

City Clerk
The City Clerk is an elected position and, by Charter, carries out those programs outlined below. The City Clerk's primary responsibilities encompass attending City Council meetings, maintaining official City records, attesting to City Council actions and other official acts. In addition, the City Clerk conducts election activities, administers oaths and acts as custodian of the City Seal.

The City Treasurer is an elected position and, by charter, is custodian of all public funds belonging to, or under the control of, the City or any office, department, or agency thereof. The City Treasurer invests idle funds in accordance with the City's Investment Policy with the priority of investments being safety, liquidity, and yield.

The City Attorney is the legal counsel to the City of Placentia, its elected officials, Successor Agency, and the Planning Commission. The City Attorney is primarily responsible for preparation and review of all legal documents, legal advice, litigation, and attending public meetings. 85 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5140 Employers' Social Security
5159 Employee Medical Opt Out Plan

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6005 Legal Services
6006 Litigation
6040 Misc Bank Charges
6225 Advertising/Promotional
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates �I
FY23-24
Proposed
150
-
-
-
9,600
9,450
9,600
9,450
9,600
47,157
56,777
62,400
62,427
62,400
6,164
6,164
6,300
5,984
6,300
1,006
1,006
1,100
1,030
1,100
457
457
500
437
500
835
478
900
900
900
21,879
21,879
21,900
19,910
21,900
87,385
96,361
102,700
10Q139
102,700
66,936
100,361
100,000
50,169
100,000
396,675
512,709
500,000
215,663
400,000
187,952
229,452
200,000
217,465
200,000
47,313
64,059
61,000
55,543
61,000
20,861
2 3, 019
13,000
10,540
13,000
-
-
200
-
200
6,520
27,359
21,300
19,554
21,300
48,902
52,949
54,600
56,067
54,600
48,672
57,303
65,000
14 45,000
11,967
6,598
5,700
5,624
5,700
-
-
-
43 -
187
162
500
320
500
-
-
-
18 -
835,986
1,073,970
1,021,300
631,020
901,300
923,549
1,170,330
1,124,000
731,159
1,004,000
(923,549)
(1,170,330)
(1,124,000)
(731,159)
(1,004,000)
86 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5140 Employers' Social Security
5159 Employee Medical Opt Out Plan

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Council
101001
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates �I
FY23-24
Proposed
150
-
-
-
9,000
8,850
9,000
9,000
9,000
41,000
56,744
62,400
62,400
62,400
500
4,623
4,700
4,700
4,700
800
730
800
800
800
300
274
300
300
300
900
478
900
900
900
9,900
9,867
9,900
9,900
9,900
62,400
81,716
88,000
88,000
88,000
183,223
100,361
100,000
50,169
100,000
100
-
100
-
100
22,101
27,359
20,000
19,554
20,000
50,399
52,524
53,600
52,696
53,600
3,800
6,598
5,700
5,058
5,700
-
-
-
43 -
400
162
500
320
500
-
-
18 -
2 60, 02 3
187,005
179,900
127,859
179,900
322,423
268,721
267,900
215,859
267,900
(322,423)
(268,721)
(267,900)
(215,859)
(267,900)
87 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6006 Litigation
6225 Advertising/Promotional
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Clerk
101002
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
5,000
536
-
-
-
9,400
23,019
13,000
10,540
13,000
100
-
100
-
100
400
-
400
-
400
700
330
800
3,276
800
57,260
57,257
35,000
-
35,000
10,119
-
-
565
-
82,979
81,141
49,300
14,381
49,300
93,979
81,141
49,300
14,381
49,300
(93,979)
(81,141)
(49,300)
(14,381)
(49,300)
88 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5005 Salaries/Part-Time
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5159 Employee Medical Opt Out Plan

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6040 Misc Bank Charges
6245 Meetings & Conferences
6255 Dues & Memberships

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Treasurer
101003
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates i`
FY23-24
Proposed
`
600
600
600
450
600
1,600
33 1,541
-
1,600
27 1,284
1,600
300
276
300
230
300
200
183
200
137
200
12,000
12,012
12,000
10,010
12,000
14,700
14,645
14,700
12,139
14,700
42,000
64,059
61,000
55,543
61,000
900
-
900
-
900
200
95 200
95 200
43,100
64,154
62,100
55,638
62,100
57,800
78,798
76,800
67,777
76,800
(57,800)
(78,798)
(76,800)
(67,777)
(76,800)
89 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services
6006 Litigation
6299 Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Legal Services
101005
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
500,000
512,709
500,000
215,663
400,000
450,000
228,916
200,000
217,465
200,000
30,000
46 30,000
14 10,000
980,000
741,671
730,000
433,141
610,000
980,000
741,671
730,000
433,141
610,000
(980,000)
(741,671)
(730,000)
(433,141)
(610,000)
90 91

CITY ADMINISTRATOR
Organizational Chart
City Administrator
Exec. Asst to City
Administrator
Communications &
Marketing
i
Communications &
Marketing Manager
L
Digital Media
Analyst
Economic
Development
Senior Management
Analyst
92 CITY ADMINISTRATOR
The City Administrator's Office provides professional leadership in the management of the City and is responsible for the coordination of all municipal programs and the executive supervision of all City departments and agencies. Working in a collaborative environment with a team -based approach, the City Administrator implements the vision of the City Council. The City Administrator assists members of the City Council in formulating policies and responds to City Council concerns to recommend potential solutions.

In addition to managing the administrative functions of the City, the City Administrator also ensures the effective coordination and implementation of public policies, programs, and initiatives by utilizing the talents of all City departments. The City Administrator's Office implements City policies and procedures; participates in major negotiations; and coordinates strategic planning efforts, budget development, special planning and assigned activities with other City departments and outside agencies. Administration is also responsible for monitoring federal, state, and regional legislation that may impact the City and assisting City departments to secure outside funding sources to support the City's ongoing major initiatives.

Communications
The Communications division develops strategies to
communicate City news, programs and policies to the
community. The Communications & Marketing Manager
generates outreach and marketing materials, including press releases, multiple websites, public service announcements, crisis communications, town halls, community events, and social media postings. The Manager also implements the City's communication plan, maintains strong working relationships with media outlets, broadcasts of City Council meetings, and implements various strategies for improved communication within the community.

Economic Development
Ci_ ty_Adminlstrater's
eekly Briefing

ADMINISTRATION DEPARTMENT
de p
� namosqum oagpw capable s ig transmitting certain
diseases sueN as Dengue. :Ma anti Yellow fever LintortunWely, the ...des or Ankle biters ere spading communities all over Orange County as they continue to exp3and and res.:len, are being faced Mk a new normal in which they need
.• Pro;ec°[nemsai.resrrom°Wesn,ai
Ile....

The pest method ip [Sauce mposquito activity is to reduce venter sources off ofyourproperty rupee ZITAreralfrl'antsandter and au ppmainpat souse warmi=I toe rnna,ny Pieter and aiitmaretnat water �,ar�oor «rmore iia�oanaoot�.° .ieo Help Une City develop
weather are jun a res., of Me hazards of concern to our Cty Wile natural hazard such as these long -ten strategy to recluse Issster gab;. earth. the repeated eye. ordrsaaterdamage and aPptY for both pre- and
9aa�Waa 9nm�n of and adding to the Risk Assessment Chapter MeelingPMay IOIIM1ur1.r a0 pm, City Cpunnl CM1ambers� W1e E. Lrapman Are IPIITZ Irdormation Pleebng: May I PM, -TOO pm, Oly Council chambers, ICI E. n Avenue.

For more Inforrnatsn. Asit .n .placente.ommnip et contact PRP. Powers at t71.,taP a g93-8.2-1-4 Or
poaver;®olacenfia rug
m
FSIAPPIPtioprel
Infzeneuon
quutierrc anaut lnu
Economic Development activities include business development efforts via business retention, expansion and attraction programs which strive to grow the local tax base, create jobs, and enhance neighborhood quality of life. The Division acts as liaison with the Chamber of Commerce, merchant associations, the Small Business Development Center, the Orange County Business Council, and the Workforce Investment Board. These strategic partnerships allow the City to leverage resources and relationships to provide businesses the support to grow their businesses.
93 PROPOSED Q1 BUDGET City Administrator
FISCAL YEAR 2023-24 Summary

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6363 Resident Vehicle Rebate Prog

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed ,
Il
420,587
438,246
426,900
429,945
636,400
17,472
14,982
-
4,791
-
2,750
4,031
3,800
2,769
3,200
3,902
-
6,750
-
53,262
56,419
58,800
58,457
97,500
1,000
-
1,500
2,362
2,217
2,700
1,782
5,400
688
691
800
590
1,200
1,300
-
2,200
1,300
-
2,100
6,998
7,098
6,200
7,092
9,300
21,124
21,877
22,700
21,499
17,200
37,692
39,478
40,800
38,417
60,100
2,955
-
2,587
-
45,068
22,174
25,000
42,850
90,000
10,200
-
9,300
(9,041)
-
-
(37,723)
630,930
605,028
601,500
617,528
897,677
7,425
3,500
8,500
3,200
-
6,656
-
-
-
8,700
1,341
-
-
-
1,500
1,024
-
-
-
1,300
3,917
14,921
14,000
11,240
19,400
-
-
-
89 -
670
3,726
4,600
1,500
5,000
959
1,176
3,000
2,784
28,000
988
1,001
1,200
787
1,500
65 74
300
97 300
-
47,000
23,045
24,399
31,600
19,697
112,700
679,714
629,427
633,100
637,225
1,010,377
(679,714)
(629,427)
(633,100)
(637,225)
(1,010,377)
94 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
City Administrator
101511
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
366,500
438,246
426,900
429,945
372,100
14,982
-
4,791
-
4,031
4,031
3,800
2,769
2,400
3,902
-
6,750
-
55,800
56,419
58,800
58,457
47,500
600
-
1,000
-
700
1,100
2,217
2,700
1,782
2,000
700
691
800
590
600
1,300
-
1,300
-
1,000
1,300
-
1,300
-
1,100
5,000
7,098
6,200
7,092
5,400
13,200
21,877
22,700
21,499
17,200
87,800
39,478
40,800
38,417
39,800
1,600
2,955
-
2,587
-
19,900
22,174
25,000
42,850
45,000
10,200
-
10,200
-
7,300
(9,041)
-
-
-
554,431
605,028
601,500
617,528
542,100
1,000
3,500
8,500
3,200
-
14, 000
14,921
14,000
11,240
19,000
-
-
-
89 -
2,400
3,726
4,600
1,500
4,600
3,000
1,176
3,000
2,784
3,000
1,200
1,001
1,200
787
1,200
300
74 300
97 300
21,900
24,399
31,600
19,697
28,100
576,331
629,427
633,100
637,225
570,200
(576,331)
(629,427)
(633,100)
(637,225)
(570,200)
95 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6363 Resident Vehicle Rebate Prog

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Economic Development/Marketing
101534
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
� Estimates A`
FY23-24
Proposed I
264,300
800
50,000
800
3,400
600
1,200
1,000
3,900
20,300
45,000
2,000
(37,723)
-
-
-
-
355,577
-
-
-
-
8,700
-
-
-
-
1,500
-
-
-
-
1,300
-
-
-
-
400
-
-
-
-
400
-
-
-
-
25,000
300
47,000
84,600
440,177
(440,177)
96 97

ADMINISTRATIVE SERVICES
Organizational Chart
Deputy City
Administrator
Administrative
Assistant
Deputy Director of
Administrative
Services
Public Safety
Communications
Public Safety
Communications
Mana er
Public Safety
Communication
Supervisor (3)
Public Safety
Dispatcher (13)
Human
Resources
L
Human
Resources
Director
Disaster
Preparedness
L
Senior HR
Analyst
HR Analyst
Senior HR
Technican
HR Office
Clerk
Emergency &
Health Services
Manager
Information
Technology
IT Specialist
IT
Technician
Records
Deputy City
Clerk
Risk
Managment
L
Administrative
Specialist
Risk
Manager
98 ADMINISTRATIVE SERVICES
The Administrative Services Department's primary role is managing the day-to-day administrative operations of the City including Human Resources, Records, Disaster Preparedness, Public Safety Communications (dispatch), Information Technology, Risk Management and Emergency Medical Services. The functions of each division are detailed below:

Human Resources
Human Resources provides centralized human resources services for the City in the areas of employee relations, recruitment/testing, hiring, and training, classification, salary and benefits, disciplinary actions, retirements, and related issues. Human Resources administers the Equal Employment Opportunity Plan, Employee Safety Program, Employee Development Program, Employee Health and Welfare programs, and Worker's Compensation Claims.

Records
City Clerk/Records provides support to the City Clerk and City Council. The Deputy City Clerk prepares and distributes City Council agendas, packets with supporting documentation, legal notices, and minutes, maintains official City records, coordinates records management and retention program, coordinates the electronic records imaging program, coordinates Municipal Code codification and City Policy Manual implementation/updates, assists the public, coordinates municipal elections, and conducts special studies as needed.

Public Safety Communications
The Placentia Public Safety Communications Center is
the primary answering point for all 9-1-1 emergency
calls and is responsible for the dispatching of police, fire, and EMS resources. The Communications Center
is the critical link between community members
calling in for assistance and the police and fire
personnel in the field. They are in constant contact
with public safety field personnel and are responsible
for the deployment and coordination of resources for
both emergency and non -emergency requests for
assistance. Support Services operates the computer aided dispatch (CAD) system trunked radio system.
and an 800 MHz
99 ADMINISTRATIVE SERVICES
Emergency and Health Services / Disaster Preparedness
This division is responsible for the oversight and management of the City's 911/ALS service contract with Lynch, EMS Inc. The division also tracks County, State, and Federal financial reimbursement programs, maintains plans for mitigation, preparedness, response and recovery to natural and man-made disasters and emergencies,
provides and/or coordinates training, drills/exercises for all Departments; provides public assistance and information programs; coordinates intergovernmental cooperation,
prepares and coordinates pertinent grant and funding
requests and implementation; and coordinates CERT and
RACES activities.
k0.. • a

COMMUNITY EMERGENCY

RESPONSE TEAM
Information Technology (IT)
IT is responsible for the City's computer system maintenance, improvement, and replacement. The telephone system and copiers are also considered a part of the City's Information Technology responsibilities. The IT division also has a strong Geographic Information System (GIS) subdivision that organizes, and updates parcel information and creates map books for City Fire and Police Departments to access in the event the system is down.
100

PROPOSED Q1 BUDGET
Administrative Services
FISCAL YEAR 2023-24 Summary
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6044 Credit Card Write-offs
6099 Professional Services
6128 Video Monitoring
6136 Software Maintenance
6137 Repair Maint/Equipment
6143 Equipment Replacement
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
1,238
2,026
15,000
1,238
2,026
15,000
1,444,952
126,503
306,136
85,593
19,688
40,013
216,568
11,639
2,395
30,174
7,660
116,166
12,012
41,377
2,281,100
200,000
265,000
11,700
23,000
(39,700)
432,400
6,400
27,300
5,300
9,600
8,900
33,900
5,800
176,600
12,100
19,100
17,300
1,806,484
107,525
283,481
286
9,725
742
271,349
11,987
2,487
32,532
6,553
141,937
16,443
15,562
2,665,800
125,000
200,000
17,400
(65,280)
430,000
7,400
26,000
5,400
10,700
10,100
38,900
6,300
224,300
16,900
17,900
2,460,876
3,495,800
2,707,094
3,736,820
176,622
164,219
402,562
10,695
149
158
1,835
13,023
3,781
1,223,625
5,427
24,032
7,015
814
755
2,562
104,200
191,100
390,150
46,000
3,000
700
9,600
71,105
8,900
1,296,416
6,200
52,000
10,500
1,000
700
17,500
6,000
25,043
595
286,736
390,902
24,629
369
1,998
39 554
4,115
61,885
3,922
1,120, 981
52,038
6,295
219
6,064
68 257
547
4,241
5,988
50,000
257,500
100,000
500,000
46,000
5,350
2,000
10,000
27,600
7,400
1,204,193
5,000
26,000
7,950
1,000
700
15,000
2,037,273
2,215,071
1,997,483
2,265,693
101

PROPOSED Q1 BUDGET
Administrative Services
FISCAL YEAR 2023-24 Summary
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
1,088
78,059
934
70,000
90,000
-
71,460
90,000
2,424
-
-
-
80,081
160,000
163,884
-
-
4,578,230
(4,576,992)
5,870,871
(5,870,871)
4,868,462
(4,866,435)
6,002,513
(5,987,513)
102

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6099 Professional Services
6225 Advertising/Promotional
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Human Resources
101512
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
331,200
355,886
784,000
576,591
834,500
44,100
8,094
-
-
-
31 -
58 -
20,416
-
-
-
4,975
4,975
1,100
1,975
4,800
7,402
-
-
-
742
-
74,800
35,811
129,800
64,505
99,600
1,000
-
1,800
-
1,800
2,700
2,190
8,800
3,583
5,400
1,100
420
1,600
792
1,200
1,500
-
2,700
-
2,700
1,500
-
2,800
-
2,900
4,700
6,037
11,400
8,637
12,100
5,400
5,637
5,800
5,430
6,300
22,200
22,941
60,300
40,933
79,000
8,000
14,246
14,200
10,134
-
8,500
-
12,500
-
12,400
408,305
484,086
1,036,800
713,380
1,062,700
204,712
176,622
104,200
25,043
50,000
144,332
155,963
152,100
105,572
155,000
-
149
3,000
1,998
5,350
-
-
-
554
-
400
578
6,100
2,784
4,000
3,859
4,085
61,105
53,904
17,600
2,105
2,726
5,000
2,710
5,000
(3,170)
3,841
13,700
10,789
6,000
2,842
4,629
3,000
3,820
3,000
614
814
1,000
-
1,000
1,000
678
400
159
400
356,694
350,085
349,605
207,332
247,350
337
-
2,424
-
2,761
-
764,999
834,171
1,386,405
923,472
1,310,050
(764,999)
(834,171)
(1,386,405)
(923,472)
(1,310,050)
103

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6325 Postage

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Records
101513
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed ,
Il
109,000
2,463
29,500
400
1,600
400
600
500
1,600
7,800
1,000
92,333
287
12,178
2,463
3,318
13,599
-
631
162
-
-
1,599
6,945
-
107,000
-
-
1,500
-
17,100
400
800
200
600
500
1,800
8,900
1,000
101,423
28 -
250
-
16,408
-
547
147
-
-
1,475
7,519
-
121,800
-
-
1,500
17,200
400
800
200
600
500
1,800
9,400
1,000
13 5, 469
13 3, 515
139,800
127,796
15 5, 200
500
7,535
14,000
13,944
2,500
600
-
700
-
1,000
200
-
200
200
200
8,200
3,335
6,200
-
5,000
-
15 -
379
-
1,700
2,386
6,000
1,883
3,000
100
77 100
-
100
11,300
13,347
27,200
16,406
11,800
146,769
146,861
167,000
144,201
167,000
(146,769)
(146,861)
(167,000)
(144,201)
(167,000)
104

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Disaster Preparedness
101514
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
101,000
101,946
104,400
123,881
109,200
22 -
-
-
1,250
1,250
300
250
300
2,882
-
-
-
8,700
8,288
8,700
8,611
8,700
300
-
400
-
400
200
185
600
157
200
100
94 100
78 100
500
-
500
-
500
400
-
500
-
500
1,500
1,536
1,600
1,800
1,600
7,900
7,669
7,800
9,196
8,400
1,000
-
1,000
-
1,000
119,850
123,872
125,900
143,973
130,900
1,500
358
1,500
90 1,500
500
-
500
-
-
9,881
7,758
20,000
9,632
10,000
11,881
8,116
22,000
9,722
11,500
131,731
131,988
147,900
153,695
142,400
(131,731)
(131,988)
(147,900)
(153,695)
(142,400)
105

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6137 Repair Maint/Equipment
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6360 Uniforms
6399 Other Supplies
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Public Safety Communications
101515
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
1,238
-
2,026
15,000
-
1,238
-
2,026
15,000
1,044,003
862,175
1,211,200
942,087
1,351,900
127,000
118,409
200,000
107,525
125,000
165,000
305,818
265,000
283,395
200,000
46,289
-
286
-
9,750
9,750
8,800
7,250
9,500
24,168
23,000
-
-
(98,966)
-
(39,700)
-
(65,280)
242,500
151,485
254,200
170,957
244,400
3,500
-
3,400
-
4,000
14,600
8,084
15,500
7,334
15,400
3,000
1,631
3,100
1,379
3,100
5,300
-
5,300
-
5,900
4,600
-
4,600
-
5,300
16,900
20,386
17,200
19,713
19,700
2,024
-
1,124
-
97,100
76,184
90,200
79,658
108,400
12,100
12,012
12,100
16,443
16,900
4,900
27,131
4,900
5,428
-
1,500
-
1,800
-
1,500
1,652,787
1,665,545
2,080,600
1,642,578
2,045,720
-
721
-
-
-
43,616
10,695
46,000
24,629
46,000
250
158
-
39 1,000
924
899
2,000
1,241
2,500
8,726
8,938
10,000
7,981
10,000
1,500
796
2,500
908
1,500
9,050
6,792
8,300
10,005
10,000
500
-
1,500
407
1,500
200
60 200
8,000
2,562
17,500
6,064
15,000
48 -
72,566
31,560
88,000
51,382
87,700
-
-
-
1,123
-
934
934
-
-
-
934
934
-
1,123
-
1,726,287
1,698,040
2,168,600
1,695,083
2,133,420
(1,726,287)
(1,696,802)
(2,168,600)
(1,693,057)
(2,118,420)
106

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Emergency Medical Services
101516
2020-21
2021-22
FY22-23
Amended
FY23-24 Year End
FY23-24
Audited
Unaudited
Budget
Estimates
Proposed
1,007,200
1,004,250
1,037,416
861,981
1,154,193
1,007,200
1,004,250
1,037,416
861,981
1,154,193
1,007,200
1,004,250
1,037,416
861,981
1,154,193
(1,007,200)
(1,004,250)
(1,037,416)
(861,981)
(1,154,193)
107

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6099 Professional Services
6128 Video Monitoring
6136 Software Maintenance
6143 Equipment Replacement
6245 Meetings & Conferences
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
Administrative Services
Information Technology
101523
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
67,900
32,612
74,500
62,503
248,400
6,689
-
-
-
1,250
1,250
-
-
1,300
2,242
-
-
-
28,400
7,385
22,600
10,867
60,100
300
-
400
-
800
600
549
1,600
366
4,200
400
89 300
92 800
400
-
500
-
1,000
300
-
500
-
900
900
615
1,900
907
3,700
4,800
2,427
9,400
4,633
19,100
100
-
1,000
-
2,000
71,993
53,858
112,700
79,368
342,300
595
-
-
-
25,000
167,220
100,000
-
-
100,000
414,500
402,562
390,150
390,902
500,000
-
-
-
369
-
-
-
-
-
2,000
400
259
700
103
700
234,000
219,375
259,000
259,000
50,000
30,000
2,092
-
-
-
12,000
5,626
10,000
21,233
-
-
-
-
185
450
-
-
-
68 -
-
-
257
-
-
-
499
-
4,241
-
25,000
-
6,000
5,988
-
715,900
629,914
690,850
850,660
753,150
108

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6364
6840

CIP & EQUIPMENT
Computer Hardware
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Information Technology
101523
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
h Estimates IL
FY23-24
Proposed
1,088
70,000
70,000
-
100,000
78,059
90,000
90,000
-
100,000
79,147
160,000
160,000
-
887,893
762,919
963,550
1,090,029
1,095,450
(887,893)
(762,919)
(963,550)
(1,090,029)
(1,095,450)
109

r

PLACENTIA
Rich Heritage, Bright Future

COMMUNITY SERVICES

DEPARTMENT
0 General Fund Budget
FISCAL YEAR 2023-24
110

COMMUNITY SERVICES
Organizational Chart
Director of Community
Services
Administrative
Assistant
Management
Analyst
Deputy Director of
Community Services
Community Services
Coordinator: Fields, Sports &
Parks
Community Services
Coordinator: Neighborhood
Services & P.A.R.K.S.

Community Services
Coordinator: Sr. Center, Teen
Center & Special Events
Community Services
Coordinator: Aquatics,
Classes & Special Events
Maintenance Worker:

Irrigation & Fields
Facility Maintenance
Technician
111

COMMUNITY SERVICES
The Community Services Department's primary roles are to manage and coordinate the delivery of recreation services, cultural arts programs, special events, sports programs, Tiny Tots, and senior services, programs to the community. The Department also oversees the operations of the Neighborhood Services Office, CIP projects, grants, and the general maintenance and renovation of City parks, facilities, and athletic fields. Additionally, the Department oversees the contracted services responsible for the management and operations of the Placentia Navigation Center.

To achieve this end, the Department serves as liaison to the Parks, Arts, and Recreation Commission, Heritage Festival Committee, Chamber of Commerce/Santa Fe Merchants Association, Sports Advisory Committee, Placentia Community Chorus, Placentia Community Foundation, the Navigation Center Advisory Board, and the Senior Citizens Advisory Committee. The Department also partners with non-profit organizations to assist with special programs and events. The purpose of each division is detailed below:

Recreation Services Division
Provides educational, recreational, and leisure
opportunities for the residents of the community by
coordinating, planning, and implementing after -school
activities for youth and teens, providing classes for all ages, sports programs for youths and adults, and
community wide special events. The Division works closely with the School District and several community
organizations to plan programs, events, and services in a cost-effective manner while at the same time avoiding duplication of services. Major community wide events include the Heritage Festival and Parade, Movies in the Park, Concerts in the Park, and the Tamale Festival. The Division manages reservations for City Buildings and picnic shelters as well as schedules, processes, and coordinates athletic field permits and operations for fields in the City. The division also oversees general maintenance and manages renovation projects of City facilities, parks, and athletic fields. The Division is also responsible for the preparation and publication of the City's newsletter, The P/acentia Pa/m Quarter/y, and social media and webpage management.

Neighborhood Services Division
Coordinates the implementation of family support
services and programs for all ages. The Division
operates at the Whitten Community Center and
provides emergency food programs, translation
services, referrals to medical and mental health
providers, nutrition education programs, and fitness
classes. The Division is also responsible for the
planning, coordination, and implementation of the
annual Thanksgiving Basket Food giveaway, and the
Holiday Food Giveaway programs.
112

COMMUNITY SERVICES
Cultural Arts Division
Coordinates the implementation of cultural and fine arts activities and events throughout the community in collaboration with the Parks, Arts, and Recreation Commission. Special programs provided include, the Photography Contest, Cultural Arts Projects for Every Student (CAPES) Scholarship Program. The Division's most high profile and successful activity is the Summer Concerts in the Parks series. The series is held on a bi-weekly basis during the months of July and August. The Recreation Division serves as liaison to the Parks, Arts, and Recreation Commission who provides direction and programming assistance to ensure the program's ultimate success.

Senior Services Division
Coordinates the implementation of senior citizen
programs and oversees the daily operations of the
Senior Center. The Division also plans and organizes
the Senior Center annual Health Fair, programs,
presentations, and various special events. The Division works closely with local food providers, medical
services providers, and food banks to provide
congregate and shelf stable meals to the senior citizen community. Additionally, the Division oversees the
daily transportation to and from the Senior Center
through a contracted service provider. The Community Services staff liaison to the Senior Citizens Advisory Committee.

Navigation Center Division
Coordinator also serves as the
As part of the North Orange County Service
Planning Area (NSPA) the division provides
oversight of the Navigation Center. The Division
oversees the contracted services provider for the
Navigation Center operations and management.

The Navigation Center provides wrap around
services for individuals experiencing homelessness.

Services include medical and mental health
referrals, family reunification, transitional and
permanent housing referrals, and counseling
services. The Management Analyst serves as the staff liaison to the Navigation Center Advisory Board and coordinates meetings with the Board, and NSPA cities. Coordinates with the County of Orange for services and attends regional meetings. Additionally, the Division works closely with law enforcement to manage services provided.
113

PROPOSED Q1 BUDGET Community Services
FISCAL YEAR 2023-24 Summary
4340 Recreation Programs
4342 Special Events
4346 Festival Revenue
4347 Memorial Bench Program
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
4799 Other Contributions & Donatn
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6040 Misc Bank Charges
6060 Instructional Services
6099 Professional Services
6130 Repair & Maint/Facilities
6215 Telephone/Internet
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6265 Entertainment Services
6270 Excursions
6275 Officiating
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
109,420
110,000
110,000
151,000
25,159
33,509
-
24,066
30,000
29,809
70,000
(1,121)
-
-
-
76,813
52,000
52,000
55,000
160,079
105,000
105,000
120,000
20,000
25,137
35,000
1,163
-
6,350
5,000
5,440
-
-
-
i
-
375,860
342,159
361,805
436,000
635,086
637,178
703,200
621,860
789,900
441,981
683,462
869,780
816,076
893,902
14,176
23,268
37,500
33,336
40,000
2,982
4,369
-
4,578
-
1,750
7,750
3,600
6,250
4,000
18,126
-
-
-
(28,200)
-
-
654
-
97 -
73,523
81,170
108,400
87,091
125,500
1,800
-
2,100
5,733
6,800
7,700
5,830
8,600
1,178
1,316
1,700
1,120
1,800
2,800
-
3,200
2,700
-
3,100
17,402
20,241
10,400
21,649
11,600
26,169
29,181
5,400
32,155
5,700
53,838
53,795
60,400
55,732
72,700
11,772
12,012
12,100
i
12,012
12,100
6,059
1,248
4,100
277
-
9,400
-
9,400
(68,318)
-
-
-
1,325, 284
1,512, 253
1,812,780
1,698,061
1,983,602
528
3,925
6,000
3,500
3,500
2,388
3,500
25,798
30,000
7,312
25,000
32,857
46,287
69,100
52,269
87,100
71,982
448,945
444,900
333,279
475,000
171
-
8,177
28,823
44,100
21,983
46,100
12,934
26,500
22,757
17,200
1,671
1,604
5,000
1,485
4,000
1,545
2,050
4,500
2,270
4,500
2,100
-
12,000
12,015
23,500
7,600
2,828
7,600
4,292
5,200
4,556
6,350
13,218
73,133
115,800
113,236
106,000
79,555
96,762
108,000
79,961
111,300
7,944
9,252
5,200
4,772
8,400
15,300
15,300
15,001
15,300
2,934
-
900
-
9,900
8,583
10,200
3,660
8,500
114

PROPOSED Q1 BUDGET Community Services
FISCAL YEAR 2023-24 Summary
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture 8E Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
, Estimates IL
FY23-24
Proposed
480
-
66 -
2,388
-
18,220
11,000
1,105
-
249
-
229,475
777,686
909,400
709,787
963,850
-
571
-
2,988
-
-
3,373
6,800
6,751
-
3,944
6,800
9,738
-
1,593,766
2,293,882
2,728,980
2,417,586
2,947,452
(1,593,766)
(1,918,023)
(2,386,821)
(2,055,782)
(2,511,452)
115

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6099 Professional Services
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6365 Computer Software
6845 Office Equipment
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc Administration
104070
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed ,
Il
177,400
214,195
238,100
207,153
248,300
(932)
-
1,778
-
4,578
-
1,250
1,250
300
750
400
5,547
-
-
-
24,800
8,697
28,600
12,125
13,000
1,000
-
400
-
400
600
1,098
1,900
944
700
300
178
400
164
200
500
-
700
-
700
600
-
800
-
800
2,300
3,347
3,500
3,066
3,600
5,300
5,188
5,400
4,584
5,700
14,400
11,918
17,800
11,705
19,100
8,500
-
9,000
-
9,000
(10,739)
-
-
-
234,850
242,457
306,900
244,136
301,900
6,000
14,800
3,925
1,152
6,000
1,400
276
1,686
1,400
23,700
22,544
37,600
19,194
37,600
3,900
4,462
13,300
3,690
4,000
1,000
170
2,000
340
2,000
100
28 -
454
-
7,676
7,577
2,500
1,894
5,000
15,200
15,300
15,300
15,001
15,300
-
-
-
231
-
-
-
-
109
-
72,376
55,157
78,100
42,875
65,300
-
97 -
3,373
3,373
3,000
2,761
-
3,373
3,373
3,000
2,859
-
310,598
300,987
388,000
289,870
367,200
(310,598)
(300,987)
(388,000)
(289,870)
(367,200)
116

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4340 Recreation Programs
4342 Special Events
4346 Festival Revenue
4347 Memorial Bench Program
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6040 Misc Bank Charges
6060 Instructional Services
6099 Professional Services
6130 Repair & Maint/Facilities
6215 Telephone/Internet
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6270 Excursions
6275 Officiating
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
Community Services
Comm Svc/Recreation Svc
104071
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud: et
214,300
109,420
110,000
110,000
115,000
9,900
-
-
85 -
(98)
-
1,000
(1,121)
-
-
-
53,000
76,813
52,000
52,000
55,000
12 3, 500
160,079
105,000
105,000
120,000
20,000
25,137
35,000
1,000
1,000
-
6,200
5,000
402,700
346,190
287,000
298,324
330,000
321,900
361,335
401,400
379,220
376,500
473,700
559,994
703,680
623,717
695,800
12,000
17,288
24,000
25,493
30,000
2,591
-
-
-
5,250
5,250
3,000
5,250
2,800
10,835
-
-
-
(29,000)
-
(24,900)
-
-
654
-
97 -
53,400
64,185
71,100
70,334
48,600
1,100
-
1,200
-
1,100
700
5,517
5,200
4,776
3,400
500
1,044
1,200
901
700
1,800
-
1,800
-
1,700
1,500
-
1,600
-
1,500
4,700
14,083
5,900
15,144
5,500
19,421
-
21,542
-
109,700
37,081
37,800
39,043
37,800
12,000
12,012
12,100
12,012
12,100
4,200
1,248
4,100
277
-
1,200
-
300
-
200
975,750
1,112, 539
1,249,480
1,197,807
1,217,700.
3,225
3,500
2,388
3,500
58,400
25,798
30,000
7,312
25,000
22,200
33,665
55,300
31,869
35,700
448,250
448,945
444,900
333,279
-
171
-
3,300
4,208
4,700
1,688
4,700
9,200
8,472
13,200
18,838
13,200
4,300
1,604
5,000
1,485
4,000
2,100
1,880
2,500
1,930
2,500
1Q000
-
7,600
2,828
7,600
4,200
4,292
5,200
4,556
6,350
15,400
21,448
35,800
22,205
31,400
36,552
57,812
71,000
56,278
71,000
991
-
2,830
-
729
-
7,200
8,583
10,200
3,660
8,500
249
-
66 -
2,364
-
7,734
-
117

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6845 Office Equipment
6999 Other Expenditure
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc/Recreation Svc
104071
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
512
-
249
-
621,102
616,705
685,400
507,435
216,950
2,268
-
3,800
3,545
-
3,800
5,813
-
1,596,852
1,729, 244
1,938,680
1,711,054
1,434,650
(1,194,152)
(1,383,054)
(1,651,680)
(1,412,731)
(1,104,650)
118

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4799 Other Contributions & Donatn
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6355 Small Furniture & Fixture
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Neighborhood Services
104072
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
3,440
3,440
-
-
-
8,340
3,440
-
-
-
62,000
61,649
63,700
35,210
54,100
32,400
67,083
83,000
99,147
83,000
4,080
5,980
13,500
8,775
10,000
1,250
1,250
300
250
-
1,744
-
-
-
(4,100)
-
(3,300)
-
-
8,700
8,288
8,700
4,632
22,600
200
-
200
-
200
200
185
600
110
1,600
100
94 100
55 300
300
-
300
-
300
300
-
300
-
300
900
1,993
1,000
2,082
800
2,458
-
2,544
-
4,800
4,795
4,800
4,970
4,200
100
-
100
-
100
(36,879)
-
-
-
111,230
118,640
173,300
157,774
177,500
2,000
-
1,500
532
2,000
3,500
5,215
2,500
2,664
3,000
2,500
1,675
2,500
849
2,500
-
-
171
-
-
-
24 -
1,809
-
485
-
8,000
6,890
6,500
6,533
7,500
571
-
622
-
445
-
571
-
1,067
-
119,230
126,100
179,800
165,374
185,000
(110,890)
(122,660)
(179,800)
(165,374)
(185,000)
119

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4346 Festival Revenue
Total Revenues

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Tamle Festival
104073
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
-
40,000
-
-
-
-
40,000
7,500
-
-
-
7,500
-
-
-
-
11,000
-
-
-
-
2,000
-
-
-
-
6,000
-
-
-
-
20,000
-
-
-
-
2,000
41,000
48,500
-
-
-
-
(8,500)
120

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4340 Recreation Programs
Total Revenues

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Summer Programs
104074
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
36,000
-
-
-
-
36,000
23,402
-
-
23,402
300
256
-
-
-
-
12,000
12,015
17,500
12,200
12,700
6,800
6,800
8,500
1,300
467
1,200
172
2,000
-
-
-
11,000
13,800
13,423
20,000
18,987
39,000
13,800
13,423
20,000
18,987
62,402
(13,800)
(13,423)
(20,000)
(18,987)
(26,402)
121

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4342 Special Events
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Community Special Events
104075
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
25,159
33,424
-
-
-
25,159
33,424
-
27,600
43,903
-
553
-
-
27,600
44,456
-
-
27,600
44,456
-
(2,441)
(11,032)
-
122

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities
6299 Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Park Maintinance
104076
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
I. Estimates
FY23-24
Proposed
111,000
800
41,300
400
2,900
600
500
500
1,700
11,600
100
171,400
20,000
475,000
2,000
-
-
2,000
-
495,000
2,000
-
666,400
-
-
(2,000)
-
(666,400)
123

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4346 Festival Revenue
4705 Donations & Contributions
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6245 Meetings & Conferences
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Heritage Festival
104078
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
33,000
24,066
30,000
29,907
30,000
163
163
-
-
-
33,163
24,229
30,000
29,907
30,000
272
-
9,966
-
18,400
17,229
18,000
254
-
636
-
14 -
7,979
-
18,400
18,404
18,000
12,229
11,470
12,400
18,714
19,000
6,750
1,816
1,800
1,101
1,800
-
-
-
229
-
30,622
36,935
39,900
39,797
41,900
22,200
21,250
21,300
15,112
21,300
200
-
200
929
900
-
-
-
5,646
-
72,100
71,471
75,600
81,527
84,900
80,079
71,471
94,000
99,931
102,900
(46,916)
(47,242)
(64,000)
(70,024)
(72,900)
124

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4705 Donations & Contributions
4799 Other Contributions & Donatn
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5135 Medicare
5141 Employers' PARS/ARS
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Senior Services
104079
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
150
-
2,000
2,000
-
-
-
2,000
2,000
-
150
-
6 -
63,500
55,737
64,700
75,983
66,200
808
-
1,102
-
2,090
-
2,850
-
(20,700)
-
-
-
61,900
37,936
64,700
79,941
66,200
1,600
2,050
2,200
-
2,200
11,200
11,990
12,000
5,281
12,000
-
-
109
-
-
-
105
-
-
-
2,478
-
12,800
14,040
14,200
7,973
14,200
74,700
51,976
78,900
87,914
80,400
(72,700)
(49,976)
(78,900)
(87,764)
(80,400)
125

126

DEVELOPMENT SERVICES
Organizational Chart
Director of
Development
Services
Administrative
Assistant
Building
Planning
Plans Examiner
Building
Inspector
Building Permit
Technician (2)
GIS Technician
Code
Enforcement
Planning
Manager
Associate
Planner
Planning
Technician
Economic
Development
Code
Enforcement
Supervisor
Code
Enforcement
Officer
127

DEVELOPMENT SERVICES
The Development Services Department provides support, guidance, and coordination to the community by implementing the General Plan, Zoning Ordinances and Building Codes, as adopted by City Council for all land planning and development activities throughout the City. The department is composed of four Divisions: Planning, Building, Code Enforcement and Economic Development.

Planning Division
The Planning Division provides
current and advanced planning
needs. Current planning
coordinates project review with
other departments and public
agencies as well as processes and
makes recommendations to the
Planning Commission and City
Council on various discretionary
applications including, but not
limited to General Plan
Amendments, Zone Changes,
Tentative Maps, Development Plan Reviews for residential, commercial, and industrial projects, Use Permits and Variances. In addition, current planning evaluates all development proposals for compliance with the California Environmental Quality Act (CEQA) and City Environmental Guidelines. Advanced Planning provides long range land planning and zoning services including the maintenance and updating of the City's General Plan, Specific Plans, and other visioning documents.

Building Division
The Building Division administers and enforces all building codes and ordinances adopted by the City Council. There are three primary functions within this division: Permit Services, Plan Checking Services and Inspection Services. Permit Services assists with building and planning related phone and counter inquiries, calculates and collects permit and development fees and issues permits.

Plan check is responsible for reviewing plans for new residential, commercial and industrial construction, commercial/industrial tenant improvements and home improvements. This is accomplished through the implementation of the Building, Plumbing, Mechanical, Electrical and Energy Codes as well as local and State laws for all buildings in the City of Placentia. 128

DEVELOPMENT SERVICES
Inspection Services conducts field inspections of projects under construction to verify compliance with Building, Plumbing and Electrical codes and ensures that projects are constructed according to approved plans. Building Inspectors also issue Stop Work Notices for active construction projects that do not have appropriate City permits.

Code Enforcement
The Code Enforcement division's key objective is maintaining and preserving value and appearance in residential, commercial, and industrial properties throughout the City. The Placentia Municipal Code (PMC) contains development and property maintenance standards and staff draw upon the City Council adopted California or International Residential and Building Codes for further assistance to protect the livability of the City. Code Compliance efforts are focused on property maintenance practices and standards to avoid conditions which can be detrimental to the public health, safety, or general welfare.

Economic Development
Economic Development assists with business retention
and attraction activities by developing relationships
with real estate brokers, property owners and business
tenants. Staff actively engage property owners and
potential business owners in order to bring new
businesses to the City of Placentia.
129

PROPOSED Q1 BUDGET Development Services
FISCAL YEAR 2023-24 Summary
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4305 Planning Division Fees
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4411 Administrative Citations
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services
6099 Professional Services
6136 Software Maintenance
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6361 Personal Protection Equipment
6363 Resident Vehicle Rebate Prog
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud: et
69 -
763,782
725,000
732,512
775,000
350
-
87,050
75,000
75,409
90,000
94,773
105,000
105,000
125,000
13 8, 445
100,000
101,507
12 5, 000
78,376
60,000
84,122
112,000
43,105
50,000
50,000
70,000
(407)
(407)
-
175,000
184,603
225,000
15,000
15,000
15,000
7,500
7,580
6,000
(1,515)
80,000
80,840
120,000
3 -
-
1,204,015
1,392,093
1,436,588
1,663,000
666,321
802,269
931,400
764,494
1,026,200
92,736
75,718
74,600
71,515
45,600
178
894
-
1,804
-
8,084
7,059
-
1,217
-
4,250
9,438
6,700
6,013
7,100
92,385
22,131
111,565
-
169,200
-
109,831
183,100
2,600
-
2,800
8,918
10,865
12,800
9,375
13,200
1,641
1,982
2,800
1,726
2,500
4,000
-
4,000
3,900
-
3,800
12,253
14,217
14,300
12,736
15,000
7,894
7,245
5,500
6,723
5,800
53,172
59,545
74,500
56,687
79,000
23,085
26,193
29,000
24,758
16,900
23,755
31,257
16,800
11,175
-
12,100
-
12,600
-
(64,846)
-
-
-
23,210
-
-
-
1,000, 914
1,138, 741
1,360,200
1,078,052
1,417, 600
35,643
39,071
45,000
44,620
20,000
17,051
15,709
65,700
61,075
20,100
7,454
-
1,341
632
1,500
320
-
1,024
36 1,300
186
-
(685)
5,969
10,700
7,525
4,700
163
129
1,100
-
1,200
2,360
2,070
3,300
1,928
3,000
154,430
253,895
287,500
298,431
95,300
174
13,010
400
-
200
2,306
2,241
6,000
3,190
4,100
239
-
1,900
-
800
30 -
100
-
100
966
883
1,500
560
2,000
848
2,000
974
2,000
9,500
47,000
27,000
-
130

PROPOSED Q1 BUDGET Development Services
FISCAL YEAR 2023-24 Summary

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
2020-21
2021-22
FY22-23
FY23-24 Year End
FY23-24
Audited
Unaudited
Amended
Budget
h Estimates IL
Proposed i
215,042
343,993
475,000
453,262
153,500
1,222,985
1,482,734
1,835,200
1,531,314
1,571,100
(1,222,985)
(278,719)
(443,107)
(94,726)
91,900
131

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4305 Planning Division Fees
4380 Business Site Insp Fee
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Planning
102531
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
175,000
184,603
225,000
-
-
-
80 -
-
-

175,000
184,683
225,000
380,295
501,681
596,400
529,776
709,200
59,505
22,815
16,600
10,100
16,600
472
-
948
-
3,608
-
737
-
5,000
5,000
4,800
4,250
6,000
12,828
-
-
-
55,200
64,829
116,100
65,121
88,000
1,400
-
1,600
-
1,800
2,400
6,089
8,300
5,447
6,600
700
1,063
1,700
969
1,300
1,900
-
2,400
-
2,500
1,800
-
2,300
-
2,500
5,700
8,490
9,300
8,266
10,300
13,100
6,146
5,500
5,579
5,800
26,700
33,503
47,600
35,333
54,500
17,500
11,966
12,100
14,781
16,900
7,900
21,767
13,200
11,175
-
10,400
-
10,500
-
11,400
552,181
700,258
848,400
692,483
933,400
28,728
10,909
57,000
52,375
20,000
1,826
837
4,500
3,318
4,500
300
15 400
-
500
1,440
1,535
1,500
940
1,600
274
274
200
-
-
1,000
568
800
646
800
100
-
100
-
100
-
-
500
-
500
33,668
14,138
65,000
57,279
28,000
585,849
714,396
913,400
749,762
961,400
(510,849)
(714,396)
(738,400)
(565,079)
(736,400)
132

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services
6136 Software Maintenance
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6315 Office Supplies
6320 Books & Periodicals

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud: et
69 -
558,800
763,782
725,000
732,512
775,000
350
-
61,000
87,050
75,000
75,409
90,000
50,000
94,773
105,000
105,000
125,000
86,400
13 8, 445
100,000
101,507
12 5, 000
55,400
78,376
60,000
84,122
112,000
18,300
43,105
50,000
50,000
70,000
(407)
(407)
-
15,000
15,000
15,000
7,500
7,500
6,000
3 -
829,900
1,205,530
1,137,093
1,171,066
1,318,000
115,400
97,774
125,300
34,361
232,100
3,007
-
480
-
2,500
2,500
300
500
300
3,593
-
-
-
26,000
13,025
22,600
9,222
72,500
400
-
400
-
700
2,300
2,529
2,100
2,055
5,000
600
452
600
368
900
500
-
600
-
900
2,000
1,721
1,900
612
3,400
8,200
7,402
9,400
2,556
17,900
31,300
12,012
12,100
7,392
-
100
-
100
-
200
186,300
144,017
176,000
57,546
335,000
50,000
39,071
45,000
44,620
20,000
-
-
-
7,454
-
200
-
200
200
-
100
-
100
(200)
-
1,000
-
1,000
181,300
238,616
275,000
289,780
80,000
2,000
1,087
4,600
2,509
3,000
200
-
1,900
-
800
235,000
278,774
327,800
344,363
105,100
421,300
422,791
503,800
401,909
440,100
408,600
782,739
633,293
769,157
877,900
133

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4411 Administrative Citations
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms
6361 Personal Protection Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Code Enforcement
102533
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
(1,515)
80,000
80,840
120,000
-
(1,515)
80,000
80,840
120,000
67,700
73,515
75,300
71,465
84,900
39,100
52,903
58,000
61,415
29,000
1,600
422
-
855
-
1,250
1,250
1,300
250
800
2,193
-
-
-
20,200
21,711
22,600
22,524
22,600
300
-
300
-
300
100
1,541
1,600
1,284
1,600
300
276
300
230
300
400
-
400
-
400
300
-
400
-
400
1,000
1,887
1,100
1,944
1,300
1,099
-
1,144
-
4,800
7,351
5,700
7,637
6,600
100
-
100
-
1,000
134,250
164,147
167,100
168,748
149,200
-
100
160
114
600
-
600
100
285
400
200
400
17,800
15,278
12,500
8,651
15,300
12,875
12,735
200
-
200
200
154
300
35 300
800
883
1,000
560
1,500
1,700
848
2,000
974
2,000
33,735
30,298
17,000
10,420
20,400
167,985
194,445
184,100
179,168
169,600
(167,985)
(195,960)
(104,100)
(98,328)
(49,600)
134

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6315 Office Supplies
6363 Resident Vehicle Rebate Prog

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Economic Development
102534
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
128,500
129,300
134,400
128,892
-
443
-
-
-
688
688
300
1,013
-
3,517
-
-
-
11,000
12,000
7,900
12,965
-
300
-
300
-
-
600
705
800
589
-
200
191
200
159
-
600
-
600
-
-
500
-
600
-
-
1,800
24,500
2,119
11,289
2,000
11,800
1,913
11,161
-
12,100
2,215
4,800
2,585
-
2,500
9,489
3,600
-
-
1,400
-
1,400
-
-
(64,846)
-
-
-
23,210
-
-
-
180,188
130,320
168,700
159,276
-
8,700
4,800
8,700
8,700
-
1,500
632
1,500
320
-
1,300
36 1,300
186
-
6,000
5,133
6,000
4,207
-
400
250
400
788
-
300
432
300
-
-
20,000
9,500
47,000
27,000
-
38,200
20,783
65,200
41,200
-
218,388
151,102
233,900
200,476
-
(218,388)
(151,102)
(233,900)
(200,476)
-
135

136

FINANCE
The Finance Department's role in City government is to
safeguard the City's assets, assure timely payment of all financial obligations, process payroll for our employees and provide financial guidance to other City departments and the City Council. The Finance Department is the primary contact for the many vendors that various City departments use to purchase goods and services needed for the day-to-day
operations of the City. The Finance Department maintains a fixed asset listing of all equipment and properties owned by the City. Current values and depreciation schedules are maintained and used by various underwriters who provide insurance for amounts that exceed the City's self -insured limits. The Finance Department monitors compliance with established purchasing policies and guidelines.

The Finance Department prepares and monitors internal control policies, departments comply with current Government financial reporting standards.

The Finance Department works with the City Council's Financial Audit Oversight Committee as well as independent auditors to comply with State and local ordinances regarding financial reporting. Quarterly financial reports are completed and submitted to City Council for review to keep Council Members aware of the City's financial condition. The Finance Department is responsible for mandated reporting to other government agencies such as the State Controller's Office. Various State and Federal Grants are monitored for compliance with grant conditions and reporting requirements.
insuring that all
The Finance Department is the lead department
in preparing the City Administrator's annual
budget. Constant monitoring of the budget to
ensure that each department is "living within our
means" rests with the Finance Department.

Comprehensive Annual Financial Reports and the
City's budget are placed on the City's website and
updated on a continual basis to be transparent in
reporting to the citizens of Placentia.
138

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6010 Accounting & Auditing Service
6025 Third Party Administration
6041 Bank Over/Short
6043 Payroll Penalty
6099 Professional Services
6230 Printing & Binding
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6296 Admin Service Fee
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6399 Other Supplies
6401 Community Programs
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Finance
Finance Administration
102020
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud: et
590,700
670,323
690,200
642,959
762,900
1,597
-
2,348
3,000
19,834
-
2,078
-
10,395
10,395
3,900
3,126
5,900
19,285
-
-
-
92,600
359
111,180
-
118,000
-
124,745
135,600
1,700
-
1,700
-
1,900
1,900
8,591
9,300
7,755
7,700
1,100
1,719
1,900
1,639
1,800
2,900
-
3,000
-
3,100
2,700
-
2,700
-
2,900
8,500
10,680
10,300
9,626
11,100
11,200
4,722
-
-
-
76,300
53,123
54,500
45,171
58,600
12,000
13,477
16,500
15,717
16,900
8,400
5,331
5,200
2,595
-
9,100
1,153
2,900
-
10,200
(9,042)
-
-
-
774,107
922,728
920,100
857,758
1,021,600
80,000
56,535
80,000
80,000
80,000
8,000
9,442
9,200
11,230
9,200
300
810
500
(482)
500
-
182,036
-
109,823
-
183,850
2,864
109,007
175,000
1,140
4,240
5,000
-
2,500
1,159
-
-
-
-
26 -
9,400
2,442
13,900
13,900
7,000
2,000
1,100
2,000
1,348
2,000
1,500
1,075
1,500
1,070
1,500
75,000
67,558
-
-
-
1,000
570
1,000
946
-
5,000
4,892
5,000
1,676
5,500
100
-
200
198
200
130
-
104
-
12 12
-
-
-
365,488
258,500
302,150
223,177
283,400
-
107
-
107
-
1,139,595
1,181, 228
1,222,250
1,081,042
1,305,000
(1,122,595)
(1,181,228)
(1,222,250)
(1,081,042)
(1,305,000)
139

140

FIRE & LIFE SAFETY
Mission Statement
We are dedicated to protecting the community and providing services for life safety, environmental protection, and property conservation through education, hazard reduction, and emergency response.

Organizational Chart
Fire Chief
Senior
Management
Analyst
Administration
Contracted Staff
Deputy Fire
Chief
Operations
Fire Battalion
Chief (3)
Fire Captain (6)
Fire Engineer (6)
Firefighter(9)
PT & Reserve
Firefighters
Fire Marshall
Community Risk
Reduction
Fire Prevention
Specialist
Office Assistant
141

FIRE & LIFE SAFETY
Administration
The Placentia Fire and Life Safety Department (PFLSD) officially began serving the City of Placentia on July 1, 2020. The Administration division includes the Fire Chief, Deputy Chief, and administrative staff. Administration oversees operations, strategic planning, policies, procedures, fire prevention, oversight of the department budget, and personnel.

Goals for FY 23/24 include hosting an open house at our new Administrative Headquarters on Bradford Avenue, increasing the registration of residents into the Community Connects database, and continuing to lead and train the Department to best serve the Placentia community.

Operations
The Operations division is comprised of the front-line staff that work out of Fire Stations 1 & 2.

Our full-time staff include dedicated career fire service personnel including three Battalion Chiefs, Captains, Engineers, and Firefighters. The division also employs part-time and reserve firefighters.

The Department has two stations, one engine, one truck, a patrol truck, and a reserve engine. PFLSD also works together with Lynch EMS to provide advanced life support and emergency medical services during medical -related emergency calls. Together, we have a combination of specialized training, emergency experience, and formal education that has prepared us to provide "AII Risk" emergency services to the citizens of Placentia. Together we stand in our commitment to uphold our core values: "Integrity, dedication, community, and respect."
Community Risk Reduction
The Community Risk Reduction Division is responsible for enforcement of the California Fire Code as adopted by the State of California and the City of Placentia. Under direction of the Fire Chief, the division, consisting of a Fire Marshal, Fire Prevention Specialist, and Fire Administrative Assistant provides an all -hazard approach to life and fire safety hazards within the community through education, engineering, enforcement, and evaluation.

The division oversees the review of development and new construction projects, the state mandated annual and routine fire inspection program, special events, provides logistical support to major emergencies, and serves as a liaison to city committees. Additionally, code management and policy development are performed by the division. The goal of the Community Risk Reduction Division is to reduce the likelihood of life and fire hazards through public outreach and enforcement.
142

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4705 Donations & Contributions
4742 Reimbursement - Strike Team
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5016 Overtime - Striketeam
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6045 Building Inspection Services
6099 Professional Services
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6399 Other Supplies
Fire & Life Safety
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
3,993
4,545
-
200,000
-
7,265
10,097
-
12,837
114,000
171,000
-
-
-
8,538
200,000
30,199
285,000
1,965,745
2,130,463
2,197,913
2,019,075
2,806,900
126,208
64,012
60,400
13,259
35,000
211,620
419,202
315,000
377,950
253,000
48,600
-
-
35,661
69,541
1,126
34,123
-
5,750
26,250
11,600
10,250
14,800
56,628
-
91,148
-
(159,800)
-
(121,456)
376,241
370,573
513,000
376,971
544,200
7,200
-
8,100
26,920
25,606
36,300
20,458
34,300
4,902
4,665
6,500
3,830
6,800
10,600
-
11,800
9,900
-
11,000
34,466
40,481
36,500
37,032
40,800
2,229
1,172
161
347
-
8,096
7,763
14,900
9,967
19,500
176,590
197,534
238,200
185,185
259,800
21,326
14,954
9,600
9,600
9,600
19,820
15,131
-
-
-
4,700
-
2,200
3,020,909
3,443,974
3,362,400
3,189,197
3,936,344
-
-
50,000
-
-
-
-
13,500
-
-
5,237
5,226
6,000
5,240
8,000
978
-
-
25,000
35,684
23,697
75,000
45,537
75,000
323
323
-
86,853
148,500
88,323
128,500
7,363
22,554
28,000
26,548
30,000
24,000
-
7,814
1,783
5,000
3,300
-
3,300
5,503
19,936
1,666
14,893
15,000
26,098
37,216
33,531
18,554
30,000
470
457
5,700
449
3,200
9Q171
104,745
316,100
255,090
20,000
41,095
37,808
122,300
97,151
85,200
2,821
3,693
5,000
3,962
4,500
167
-
-
2,300
139
37 -
-
500
415
2,547
2,547
15,250
25,050
32,326
26,427
16,564
27,500
40,931
25,834
44,500
38,808
45,700
26,510
6,585
25,000
9,656
20,000
755
-
-
1,701
6,000
122
1,810
15,000
143

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
9,316
16,275
41,000
314
2,500
223
-
23 -
-
2,040
-
336,886
410,369
974,600
633,183
567,450
32 -
954
-
3,875
-
954
-
3,906
-
3,358,144
3,855,296
4,337,000
3,826,286
4,503,794
(3,358,144)
(3,846,758)
(4,137,000)
(3,796,087)
(4,218,794)
144

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6360 Uniforms
6399 Other Supplies
6401 Community Programs
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates �I
FY23-24
Proposed
3,993
-
-
-
50,000
3,993
-
-
-
547,800
416,169
572,313
324,235
437,400
30,473
-
7,909
-
2,750
2,750
3,800
2,500
1,500
6,390
-
-
-
(297,353)
-
(23,100)
-
-
94,900
24,816
112,700
35,485
45,100
1,400
-
1,600
-
1,100
7,800
2,584
9,300
2,362
3,700
1,400
468
1,700
346
700
2,100
-
2,300
-
1,400
2,100
-
2,400
-
1,600
8,000
6,656
9,100
4,911
6,400
7,800
7,763
14,900
9,967
11,400
46,400
20,143
49,200
18,723
33,200
4,800
5,538
4,800
4,800
4,800
200
-
3,900
-
1,100
430,097
523,750
764,913
411,238
549,400
-
- 20,000
-
-
-
-
3,300
-
1,800
-
-
-
1,661
-
5,950
5,077
18,356
13,559
9,000
5,000
2,100
(90)
617
-
4,200
412
4,500
395
1,200
50,000
47,281
50,000
-
-
3,800
3,682
6,000
8,198
14,000
2,500
1,782
2,500
2,167
1,500
-
-
361
361
-
5,700
2,046
5,250
1,536
5,000
122
152
-
1,222
1,222
-
122
-
2,040
-
78,372
63,602
110,300
30,807
32,500
508,469
587,352
875,213
442,045
581,900
(458,469)
(583,359)
(875,213)
(442,045)
(581,900)
145

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4705 Donations & Contributions
4742 Reimbursement - Strike Team
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5016 Overtime - Striketeam
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS
Fire & Life Safety
Fire Operations
103066
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
h Estimates
FY23-24
Proposed
50,000
-
-
546
-
200,000
10,097
-
4,545
4,545
-
-
-
12,837
-
54,545
4,545
200,000
23,480
-
206,900
1,714, 294
1,625,600
1,694,841
2,130,500
181,200
64,012
60,400
13,259
35,000
190,000
419,202
315,000
377,950
250,000
37,400
-
48,600
-
-
39,068
1,126
26,214
-
23,500
23,500
7,800
7,750
10,800
50,239
-
91,148
-
(189,991)
-
(136,700)
-
(121,456)
122,000
345,757
400,300
341,486
445,300
1,000
-
5,600
-
6,300
1,000
23,023
27,000
18,096
26,900
900
4,197
4,800
3,484
5,400
2,400
-
8,300
-
9,400
7,400
-
7,500
-
8,400
3,500
33,824
27,400
32,121
30,900
1,172
161
347
-
185,800
177,391
189,000
166,462
213,100
9,600
9,416
4,800
4,800
4,800
15,131
-
-
-
1,700
-
800
-
900
784,309
2,920,224
2,597,487
2,777,959
3,056,244
146

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6045 Building Inspection Services
6099 Professional Services
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Operations
103066
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
h Estimates
FY23-24
Proposed
50,000
13,500
-
-
-
-
6,000
5,226
6,000
5,240
8,000
978
-
-
25,000
59,800
23,697
75,000
45,537
75,000
323
323
-
123,854
86,853
128,500
88,323
128,500
28,000
22,554
28,000
26,548
30,000
6,146
-
7,814
1,783
5,000
4 -
1,546
426
1,579
1,334
4,000
86,400
35,115
33,621
17,938
30,000
(2,400)
45 1,200
55 800
227,099
57,463
266,100
255,090
20,000
91,318
34,125
116,300
88,953
70,000
2,500
1,911
2,500
1,794
2,000
200
167
-
-
1,000
200
37 -
-
500
415
2,186
2,186
3,000
29,000
30,280
21,177
15,028
20,000
30,834
25,834
44,500
38,808
44,500
7,901
6,585
25,000
9,656
20,000
1,701
3,000
1,658
12,500
23,178
15,053
41,000
192
-
223
-
1,050,576
346,766
864,300
602,376
502,800
-
-
-
32 -
954
954
-
3,875
-
954
954
-
3,906
-
1,835,839
3,267,944
3,461,787
3,384,241
3,559,044
(1,781,293)
(3,263,399)
(3,261,787)
(3,360,761)
(3,559,044)
147

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6365 Computer Software
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Community Risk Reduction
103067
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
6,719
114,000
-
-
-
-
171,000
-
-
-

6,719
285,000
239,000
3,000
2,500
53,800
700
3,700
700
1,000
1,000
3,500
8,100
13,500
200
330,700
1,500
2,000
-
-
1,200
-
1,200
-
1,000
-
1,300
-
12,250
11,500
-
-
-
2,500
-
-
1,200
-
-
3,000
-
-
2,500
-
-
2,500
11,500
-
-
-
32,150
11,500
-
-
-
362,850
(11,500)
-
-
6,719
(77,850)
148

149

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4985 Bond Proceeds
Total Revenues

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees
6042 Late Fees
6905 Principal/Bonds/COP's/Leases
6906 CaIPERS-Fire Term. Principal
6915 Interest/Bonds/COP's/Leases
6916 CaIPERS-Fire Term Interest
6925 Issuance Costs
6935 Lease Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
GF Debt Service
General Fund/Debt Service
105525
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
2,189, 027
-
-
-
-
2,189,027
-
-
-
4,000
3,250
3,200
-
-
152
-
-
-
998,800
998,669
1,036,900
1,122,209
1,136,000
355,300
355,791
365,300
365,300
369,500
282,800
282,530
247,800
247,800
161,000
24,800
24,177
17,800
17,800
10,700
117,995
-
-
525,000
3,086,600
3,069,763
3,544,750
3,544,750
3,819,000
4,752,300
4,852,327
5,215,750
5,297,859
6,021,200
4,752,300
4,852,327
5,215,750
5,297,859
6,021,200
(4,752,300)
(2,663,299)
(5,215,750)
(5,297,859)
(6,021,200)
150

151

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5095 Salary Savings
5110 Life Ins Allocation
5144 Employer CaIPERS UAL
5145 Employer CaIPERS Retire NC
5150 Tuition Reimbursement
5163 Life Insurance Premiums
5169 STD Ins Premium

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6125 Sidewalk Replacement
6137 Repair Maint/Equipment
6175 Office Equipment Rental
6215 Telephone/Internet
6230 Printing & Binding
6245 Meetings & Conferences
6255 Dues & Memberships
6295 City Admin Services
6296 Admin Service Fee
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6355 Small Furniture & Fixture
6399 Other Supplies
6401 Community Programs
6410 Property Taxes
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Government
General Government
109595
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
, Estimates IL
FY23-24
Proposed ,
Il
20,000
80,000
12,022
200
34,078
72,079
75,849
-
-
30,000
-
-
10,269
107,475
-
16,227
37,580
84,585
(174,000)
-
-
-
30,000
-
-
170,000
194,228
30,000
256,135
(144,000)
-
-
-
1,208
-
-
-
-
300
-
25,000
26,307
30,000
28,844
30,000
93,000
47,465
53,400
64,461
53,400
180,000
307,172
230,000
263,849
300,000
900
769
2,200
1,036
2,200
-
5,214
-
5,117
-
-
-
-
315
-
2,497,200
2,811,656
3,337,900
3,337,900
3,614,000
-
- 75,000
-
-
77,300
85,888
90,000
80,733
90,000
10,000
11,307
9,000
10,590
9,000
23,800
30,060
21,800
20,740
21,800
546,000
635,827
692,600
692,600
650,000
388,000
491,529
437,800
437,800
437,800
10,000
15,951
10,000
12,354
10,000
-
-
-
2,363
-
-
-
-
315
-
-
-
-
1,530
-
13, 000
2,017
10,000
7,102
10,000
63,782
86,552
195,000
200,543
125,000
3,927,982
4,557,713
5,194,700
5,169,700
5,353,200
4,097,982
4,751,942
5,224,700
5,425,835
5,209,200
(4,097,982)
(4,751,942)
(5,224,700)
(5,425,835)
(5,209,200)
152

153

POLICE
IT Sergeant
Mission Statement
The Placentia Police Department is dedicated to improving the quality of life through proactive criminal enforcement, education and community partnerships. We act with integrity and accountability to reduce fear and crime, while treating all with respect, compassion and fairness.

Organizational Chart
Police Chief
Senior Administrative Assistant 1
Administrative Division
Captain
Lieutenant
Community
Outreach Coor
PSB Sergeant
Property Crimes
Civilian Investigators
Supevisor
Property & Evidence
Gang Detective
Crime Analyst
Property Technician
Records Cadets
Lieutenant (Day Watch)
Patrol Officers
Sergeants
PSO
H LO
Sergeants
Patrol Officers
Parking Control
PSO Supervisor
CSO
Parking Cadet
(Vacant)
154

POLICE
Through the delivery of professional law enforcement
services, the Placentia Police Department works to safely reduce crime in our community while building on a
trusting partnership with the community and one
another." Comprised of both sworn positions and civilian staff positions, the Department serves citizens, businesses and all those who visit Placentia.

The Placentia Police Department's two organizational
divisions, Administrative Services and Operations, are
structured to meet the Department's goals while, at the same time, ensuring the Department maintains a highly service -oriented outlook. Within the two Divisions are several Bureaus broken down between: Administration and Field Services which include Investigations, Support Services, and Traffic.

Administrative Division
The Administrative Services Division is overseen by the Administrative Services Commander. This Division has one Administrative Lieutenant, two Sergeants, one Management Analyst, one Community Outreach Coordinator and one Senior Administrative Assistant. Administrative Services oversees the financial operations of the Department; maintains various grants; provides human resource management through professional standards; tracks and monitors training for all employees; manages asset seizure funds; and, oversees the Investigations and Support Services which include records and property & evidence.

Operations Division
The Operations Division Commander oversees Field Services which is comprised of two patrol lieutenants, six patrol sergeants, 24 patrol officers and three police service officers. These positions are responsible for a variety of functions and enforcement activities critical to the safety of the residents of Placentia. The Field Services function provides responsive, professional, and caring law enforcement services by responding to calls for service promptly, protecting lives and property, and apprehending criminal offenders. These assignments include:
• Patrol • Traffic
• Traffic • Homeless Liaison Officer
• SWAT (HLO)
• K9 Units • Volunteers
• School Resource Officers • Police Explorers
(SRO)
155

POLICE
Investigations
Investigations is charged with the investigative and
follow-up responsibilities of specific criminal action
which has occurred in Placentia. All members of the
Investigation Division maintain a high degree of
professional knowledge and a comprehensive
understanding of all investigative disciplines in order to pursue all investigations in full accordance with
applicable laws, policies, and procedures.

Support Services
Support Services provide a variety of support and technical functions for the Police Department including Records and Property & Evidence.
• Records Division
Responds to California Public Records Act requests, processes subpoenas, maintains centralized record keeping systems, maintains records management systems, conducts record searches for authorized agencies, releases crime reports, and provides front counter assistance.
• Property and Evidence Division
Responsible for the custody, documentation, and preservation of all property seized or obtained by the Police Department. Property can include items of evidence, found property, and items stored for safekeeping. In addition to processing all property submitted to the Property and Evidence Division, members of this unit also respond as crime scene investigations.
156

PROPOSED Q1 BUDGET Public Safety - Police
FISCAL YEAR 2023-24 Summary
4145 Bicycle Licenses
4201 Federal Grants
4225 POST - Intergovernmental Rev
4299 Other Intergovernmental Rev
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4329 Emergency Response Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4366 AB 109 Public Safety Realign
4399 Other Charges for Service
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4416 Live Scan Rolling Fee
4705 Donations & Contributions
4710 Reimbursements/Other Revenue
4714 Recovery & Restitution
4741 Reimbursements - SART Exam
4751 Sale of Auction Vehicles
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6055 Medical Services
6099 Professional Services
6130 Repair & Maint/Facilities
6136 Software Maintenance
6137 Repair Maint/Equipment
6160 Facility Rental
2121-21
Aulited
2121-22
Unauditel
FY22-23
Amen�le�l
�u : et
19,240
66,500
13,235
7,515
67,166
20,486
19,297
143,138
24,027
45,700
329,682
250
701
2,500
537,160
17,000
245,000
12,000
15,000
60,000
15,000
5,000
80,000
20,000
15,000
80,000
4,076
2,000
22,000
275,000
2,000
-
323
5,540
-
2 537,160
26,926
215,000
21,912
18,895
62,370
15,000
5,000
131,760
19,951
16,017
80,000
28,967
2,000
27,459
275,000
2,000
495
300
323
6,433
47,220
-
-
30,000
250,000
10,000
18,500
50,000
15,000
1,000
75,000
20,000
17,500
80,000
30,000
2,000
32,500
300,000
2,500
-
-
500
7,000
-
-
759,437
1,412,099
1,540,190
941,500
6,197,769
6,365,444
7,287,400
6,436,286
7,951,800
272,692
175,668
278,000
180,080
180,000
670,690
817,598
820,000
924,828
740,000
162,435
140,551
-
134,730
-
30,500
70,750
36,600
30,000
47,000
209,779
159,000
134,037
-
(479,055)
-
(461,744)
1,881
-
-
-
817,989
808,594
1,040,100
884,271
1,074,300
-
-
15,400
-
16,200
59,198
56,419
68,000
46,596
67,900
11,032
10,265
13,600
9,067
13,500
-
-
27,700
-
29,400
-
-
26,000
-
28,100
110,537
116,865
105,800
116,465
115,600
9,761
11,177
5,900
11,557
6,100
1,065, 236
1,078, 264
1,147, 800
1,041,862
1,399,400
106,350
98,248
87,900
100,849
98,300
861
9,629
-
30,374
-
137,378
151,890
90,000
73,194
-
-
-
21,100
(39)
22,700
10,176,410
10,123,022
10,751,245
10,154,156
11,328,556
17,715
9,472
22,000
7,446
22,000
44,438
55,846
116,900
56,254
125,000
66,343
62,538
62,300
62,300
65,415
18,721
314,198
402,000
243,105
400,000
78,183
76,884
128,470
75,036
128,500
142,161
147,118
155,100
173,008
198,397
157

PROPOSED Q1 BUDGET Public Safety - Police
FISCAL YEAR 2023-24 Summary
6162 Range Training
6165 Vehicle Rental
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6280 Animal Control Services
6290 Dept. Contract Services
6296 Admin Service Fee
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates IL
FY23-24
Proposed
32,680
20,310
46,000
17,010
35,000
59,844
107,610
165,000
113,920
269,000
20,402
22,866
40,000
28,103
40,000
2,575
3,566
5,000
3,161
2,500
9,950
11,137
20,500
7,383
10,000
551
-
11,812
11,461
23,500
2,847
15,000
500
12 500
2,964
2,186
24,500
20,003
8,500
6,892
16,851
36,600
23,821
44,500
4,318
3,684
6,600
3,360
6,840
269,959
233,480
336,800
172,940
389,000
214,936
227,459
344,948
243,095
326,315
4,089
-
19,413
8,241
22,500
6,450
15,000
106,712
74,852
74,411
41,271
75,000
8,723
6,289
10,550
5,983
10,000
2,304
2,254
4,100
3,135
10,800
327
2,775
1,000
374
1,000
56,328
39,360
61,500
45,463
61,500
6,546
-
1,174
12,000
184
184
-
4,181
9,663
10,117
12,000
1,199,241
1,464,617
2,120,626
1,378,140
2,283,767
-
22 -
330
-
26,247
(983)
-
-
-
-
-
868
867
-
26,247
(962)
868
1,198
-
12,109,438
11,586, 677
12,872,739
11,533,493
13,612,323
(12,109,438)
(10,827,240)
(11,460,640)
(9,993,304)
(12,670,823)
158

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4325 Parking Permit Fees
4329 Emergency Response Fee
4330 Special Police Services
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4399 Other Charges for Service
4705 Donations & Contributions
4710 Reimbursements/Other Revenue
4741 Reimbursements - SART Exam
4751 Sale of Auction Vehicles
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6055 Medical Services
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6399 Other Supplies
6401 Community Programs
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
Public Safety - Police
Police Administration
103040
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
12,000
12,000
-
15,000
7,515
5,000
5,000
1,000
80,000
67,166
80,000
80,000
25,000
281
-
75,000
143,138
80,000
80,000
80,000
2,000
2,000
2,000
250
-
195
-
300
-
701
5,540
6,433
7,000
475
-
170,000
218,770
184,540
186,684
115,000
1,116,500
1,134,091
1,279,500
1,183,296
1,347,400
80,000
15,000
2,659
5,168
-
15,000
-
12,159
10,000
35,865
-
1,410
-
9,163
11,038
3,300
2,500
5,000
25,172
-
-
-
(160,347)
-
(36,600)
-
-
167,100
133,621
181,300
169,804
172,900
1,600
-
2,900
-
3,000
2,800
9,825
10,400
8,092
9,900
1,600
1,652
2,100
1,484
2,000
3,500
-
3,500
-
3,500
3,900
-
4,000
-
4,000
16,100
18,605
18,600
17,641
19,600
433,500
247,454
279,100
258,982
339,700
8,316
-
-
-
10,400
1,837
-
3,949
-
3,600
69,244
13,200
12,971
-
3,600
-
4,200
-
4,200
1,719,016
1,704,547
1,780,500
1,672,288
1,921,200
25,000
9,472
22,000
7,446
22,000
21,500
6,540
25,000
11,585
20,000
551
-
4,600
3,335
7,000
822
5,000
12 -
2,800
2,186
21,500
19,723
5,500
2,000
-
6,000
3,578
5,000
4,500
2,939
4,900
2,970
4,900
116,700
85,419
141,000
106,287
129,000
2,500
8,241
22,500
6,450
15,000
25,292
6,751
11,907
7,329
21,300
1Q000
6,268
10,500
5,671
10,000
3,400
2,254
3,800
3,135
10,500
2,600
2,775
1,000
374
1,000
5,158
2,321
5,000
3,944
5,000
211
-
1,174
12,000
4,181
4,181
9,663
10,117
12,000
230,230
142,682
291,770
191,378
278,200
159

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6364
6855

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Administration
103040
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
22 22
-
108
-
130
129
-
22 22
130
237
-
1,949,267
1,847,251
2,072,400
1,863,902
2,199,400
(1,779,267)
(1,628,481)
(1,887,861)
(1,677,219)
(2,084,400)
160

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4201 Federal Grants
4225 POST - Intergovernmental Rev
4299 Other Intergovernmental Rev
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6136 Software Maintenance
6137 Repair Maint/Equipment
6160 Facility Rental
6165 Vehicle Rental
6230 Printing & Binding
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms
6399 Other Supplies
6845 Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Field Services
103041
2'2I-21
Au•it-•
2 21-22
Un-u•it-•
FY22 23
m n .
:u.: -t
537,160
537,160
-
17,000
26,926
30,000
220,000
-
215,000
215,000
250,000
220,000
-
769,160
779,086
280,000
3,795,700
3,719,069
4,374,900
3,750,255
4,720,600
4,800
-
-
8,005
-
500,000
610,732
600,000
707,778
550,000
72,742
-
63,857
-
40,213
40,213
22,500
19,250
30,700
130,890
128,100
109,631
-
(606,552)
-
(327,900)
-
-
641,800
476,743
583,800
503,712
621,200
8,100
-
8,600
-
8,700
8,700
31,447
37,400
25,863
39,000
7,200
6,008
7,600
5,134
7,600
16,000
-
17,200
-
18,200
14,600
-
15,800
-
17,000
55,500
67,747
63,500
69,139
68,500
4,300
5,351
5,900
5,748
6,100
1,426,700
617,279
661,400
586,377
795,000
69,400
50,155
52,500
55,835
52,500
27,000
5,140
-
26,425
-
82,100
47,226
44,500
33,908
-
15,300
-
13,000
(39)
15,200
6,110,861
5,880,740
6,308,800
5,970,877
6,950,300
10,000
2,659
10,000
650
35,000
358,700
314,198
402,000
243,105
400,000
4,000
10,185
16,000
2,535
16,000
1,600
1,608
1,600
658
1,600
45,000
30,474
60,000
39,872
139,000
300
-
500
46 500
22,500
1Q172
22,500
12,598
30,500
500
480
500
100
700
28,265
41,774
32,892
20,082
20,000
173
-
4Q000
31,152
40,000
30,924
40,000
82 -
184
184
-
510,865
442,702
586,176
351,010
683,300
-
-
-
223
-
10,000
-
-
223
-
6,631,725
6,323,442
6,894,976
6,322,110
7,633,600
(6,411,725)
(6,323,442)
(6,125,816)
(5,543,024)
(7,353,600)
161

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4299 Other Intergovernmental Rev
4366 AB 109 Public Safety Realign
4705 Donations & Contributions
4714 Recovery & Restitution
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment
6165 Vehicle Rental
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Investigation
103042
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud: et
30,000
-
30,000
-
-
24,027
4,076
28,967
30,000
300
-
323
323
500
30,000
24,027
34,399
29,590
30,500
1,026,100
977,800
1,123,200
956,524
1,151,900
51,000
2,354
26,000
127
20,000
125,000
170,354
125,000
155,427
125,000
22,212
-
66,308
-
10,250
10,250
5,700
5,250
5,000
36,411
28,600
24,406
-
(33,000)
-
(85,700)
-
-
229,600
1,881
108,815
-
149,000
-
125,509
157,500
2,100
-
2,300
-
2,300
1,900
8,382
11,000
7,219
9,900
2,000
1,447
2,200
1,325
2,100
4,100
-
4,600
-
4,600
3,600
-
4,100
-
4,200
15,000
19,009
16,300
18,236
16,800
561,300
88 150,800
-
165,900
5 133,805
173,700
8,800
29,715
23,300
27,752
28,900
13,400
25,224
22,000
26,315
-
2,200
-
3,100
-
2,800
2,035,650
1,564,742
1,626,600
1,548, 206
1,704,700
-
-
124
124
-
65,000
77,135
105,000
74,048
130,000
500
-
500
-
500
3,000
-
3,000
168
3,000
2,000
3,320
3,600
4,236
3,000
800
215
800
290
840
19,800
21,151
49,400
42,023
39,300
5,700
2,825
7,612
3,586
6,000
50 50
-
2,500
2,434
2,500
4,156
2,500
99,300
107,081
172,587
128,682
185,140
738
738
-
738
738
-
2,134, 950
1,671,823
1,799,924
1,677,625
1,889, 840
(2,104,950)
(1,647,796)
(1,765,525)
(1,648,035)
(1,859,340)
162

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4330 Special Police Services
4416 Live Scan Rolling Fee
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6137 Repair Maint/Equipment
6160 Facility Rental
6162 Range Training
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Support Services
103043
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
5,166
5,000
2,000
2,000
2,500
-
-
2,000
7,166
7,500
886,500
225,935
358,200
280,026
418,300
165,500
139,725
200,000
140,226
120,000
140,000
15,447
50,000
34,823
35,000
8,269
-
3,155
-
3,000
3,000
3,500
1,250
3,300
5,064
2,300
-
-
(101,416)
-
(13,800)
-
(461,744)
243,700
43,721
103,400
62,744
100,100
900
-
1,100
-
1,300
3,100
3,020
6,500
3,247
6,600
2,900
517
1,200
562
1,200
1,300
-
1,700
-
1,900
1,100
-
1,500
-
1,700
12,800
5,740
5,200
6,676
6,100
4,578
-
4,614
-
189,000
17,881
27,900
21,884
34,400
7,300
-
-
1,292
-
200
-
600
-
300
1,555,884
472,897
749,300
560,499
268,456
76,900
46,648
81,900
44,019
70,000
80,500
66,698
110,846
72,377
111,000
141,000
145,510
153,500
172,350
19 6, 797
27,401
20,310
46,000
17,010
35,000
-
-
-
112
-
5,219
2,719
3,500
3,408
5,000
200
50 200
-
200
37,680
28,324
40,015
10,546
40,015
3Q000
22,158
20,000
10,274
26,000
22 22
-
89 -
12,000
2,332
7,000
4,237
7,000
6,253
-
410,922
334,771
462,961
34Q674
491,012
12,292
(983)
-
-
-
12,292
(983)
-
-
-
1,979,098
806,685
1,212,261
901,173
759,468
(1,979,098)
(806,685)
(1,210,261)
(894,007)
(751,968)
163

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6130 Repair 8( Maint/Facilities
6280 Animal Control Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Animal Control
103045
2020-21
2021-22
FY22-23
FY23-24 Year End
FY23-24
Amended
Audited
Unaudited
Budget
Estimates IL
Proposed
64,000
62,538
62,300
62,300
65,415
288,000
233,480
336,800
172,940
389,000
352,000
296,018
399,100
235,240
454,415
352,000
296,018
399,100
235,240
454,415
(352,000)
(296,018)
(399,100)
(235,240)
(454,415)
164

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4145 Bicycle Licenses
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4362 AB939 Compliance Report
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4751 Sale of Auction Vehicles
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6230 Printing & Binding
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6296 Admin Service Fee
6301 Special Department Expenses
6320 Books & Periodicals
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Traffic
103047
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
2 -
9,912
10,000
24,000
19,240
15,000
18,895
18,500
62,000
66,500
60,000
62,370
50,000
15,000
13,235
15,000
15,000
15,000
46,594
45,000
19,000
20,486
20,000
19,951
20,000
18,000
19,297
15,000
15,736
17,500
291
-
-
-
84,000
45,700
22,000
27,459
32,500
290,000
329,682
275,000
275,000
300,000
2,500
-
46,745
-
512,000
516,931
422,000
537,664
508,500
310,400
308,549
151,600
266,185
313,600
93,900
30,929
52,000
31,722
40,000
30,000
15,898
30,000
14,641
20,000
1,462
-
-
-
6,250
6,250
1,600
1,750
3,000
12,241
-
-
-
(20,700)
-
(15,055)
-
-
64,500
45,695
22,600
22,502
22,600
1,000
-
500
-
900
(900)
3,746
2,700
2,175
2,500
700
641
500
563
600
1,600
-
700
-
1,200
1,400
-
600
-
1,200
4,400
5,763
2,200
4,773
4,600
1,160
-
1,190
-
216,800
44,850
13,500
40,815
56,600
12,100
10,062
12,100
15,970
16,900
4,200
2,652
-
-
-
6,700
10,197
10,300
-
-
800
-
200
-
200
733,150
500,095
286,045
402,287
483,900
1,200
-
1,500
-
1,500
39,700
22,866
40,000
28,103
40,000
5,000
3,566
5,000
3,161
2,500
3Q000
11,137
20,500
7,383
10,000
5,500
8,126
16,000
1,979
9,500
3,000
640
1,000
-
1,000
200
-
200
-
200
9Q335
92,566
114,533
84,239
118,000
4,089
-
2,000
1,343
2,000
-
1,700
300
-
300
-
300
9,500
1,120
7,000
2,202
7,000
186,735
141,364
208,033
131,156
191,700
919,885
641,459
494,078
533,442
675,600
(407,885)
(124,527)
(72,078)
4,221
(167,100)
165

166

PUBLIC WORKS
Associate Civil
Engineer (Sewer
& CIP)
I.

Organizational Chart
Sr. Management
Analyst
Environmental
Services
Coordinator
Administrative
Assistant
a
r
Deputy City
Administrator
Manageme
ill
Assistant
Public Works
Manager
Engineering
Services
Deputy
Director/City
Engineer
Senior Civil
Engineer
Engineering Aide
Public Works
Inspector
Transportation
Services
w
Transportation
Manager
Fleet
Equipment
Mechanic (2)
an.scape, ewer,
Sanitation, Street
& Facility
Maintenance
Public Works
Superintendent
Senior Custodian
Public Works
Supervisor (2)
Facility
Maintenance
Technician (3)
Maintenance
Worker (8)
167

PUBLIC WORKS
The mission of the Public Works Department is to improve and maintain the community's infrastructure to preserve and enhance the quality of life for our residents and facilitate economic development opportunities within the City.

The Department provides for the routine maintenance and improvement of public streets, landscapes, facilities, sewer collection systems, along with providing transportation management services, engineering services, and recycling/environmental programs. The Department is comprised of seven divisions: Administration, Building and Facility Maintenance, Fleet Maintenance, Engineering Services, Landscape Maintenance, Transportation Services, and Streets and Sanitation Maintenance. The Public Works Department accomplishes its mission by effectively defining and implementing needed capital improvements and maintenance programs.

Maintenance work and capital improvement projects are completed utilizing a combination of City staff and contract services. The department also responds daily to citizen inquiries and requests.

Administration
The Administration Division of the Public Works Department is responsible for the overall management and leadership of the Department. Division staff are responsible for preparing and managing the Department budget, contracts and financial services, department payroll support, City Council agenda report coordination and management of recycling and environmental programs.

Engineering Services
The Engineering Services Division manages the City's Capital Improvement Program (CIP) and oversees the construction of major capital projects. The Division is also responsible for coordinating and performing plan check reviews for all private development projects in the City and provides technical engineering support to other departments and NPDES/stormwater program management and inspection compliance. In addition, the Division is also responsible for managing the public right-of-way by processing encroachment permit applications, provide inspection services on City CIP projects and encroachment permit inspections as well as issuing transportation permits.

Transportation Services
The Transportation Services Division of the Department is responsible for managing and maintaining the City's traffic signal system infrastructure and the City's Traffic Management Center. In addition, Division staff oversee and deliver traffic -related capital improvement projects, provide Citywide and neighborhood traffic and parking management services, review traffic 168

PUBLIC WORKS
impact analysis reports prepared for private development projects, provide traffic control plan check reviews and act as the City's ADA Coordinator.

Recycling
What can be recycled?
Not
Recyclable
Paper
Aluminum
CAM6
o
Bottles
[lean
[a d6eard
Betties
Betties
B
Faced Plastic Bags
Baeeerms
IVO
Weappees
pae6s Handers
recyclable Items In a plastic bag, you can a& them loosely In -your peen yorcliner.,clia Lege and wraps make your
a anger recyclable, buy., can useaWee , laper g ball re, Environmental Services
Under the supervision of the Administration Division,
Environmental Services staff oversee the City's solid waste and recycling program and Fats, Oils, and Grease Program. Staff are responsible for ensuring the City is compliant with State recycling regulations and mandates and as part of that effort conduct site investigations and inspections, maintain extensive records and prepare annual recycling reports to the State, ensure compliance with the City's new recycling ordinance, and oversee City Shred and E -Waste Collection and Compost giveaway events.

Streets and Sanitation Maintenance
The Streets and Sanitation Maintenance Division provides for the maintenance and repair of streets, sidewalks/curb & gutter, storm drains, sewers, and public right-of-way areas. Street Maintenance is also responsible for
pavement markings, weed abatement, dead animal
collection, sign installation and maintenance, and graffiti removal services.

Building and Facilities Maintenance
The Building and Facility Maintenance Division performs and coordinates maintenance repairs and preventative maintenance for all City -owned buildings and facilities and administers maintenance contracts for heating, ventilation, and air conditioning systems, park restroom janitorial services, elevator maintenance and carpet cleaning. The division constructs office renovations and buildouts, provides plumbing and electrical system repairs, and complete repairs to lighting systems and roofs.

Urban Forest and Landscape Maintenance
The Urban Forest and Landscape Maintenance Division maintains all City -owned landscaping through a combination of City staff and contract services. The Division is responsible for planning and constructing renovations to landscaped medians and parkways and it oversees the 169

PUBLIC WORKS
maintenance, preservation, and expansion of the City's Urban Forest. The City's Urban Forest consists of 6, 689 City trees located in public parkways and City parks. In addition, the Division is responsible for landscape maintenance work at various City facilities and property in Old Town.

Fleet Maintenance
The Fleet Operations Division provides support to all City departments through the preventive maintenance and repair of over 120 vehicles and equipment used Citywide. The division manages the vehicle replacement program and maintains accurate repair records for all City vehicles and equipment. This division is responsible for City compliance with all State and County laws and regulations regarding vehicles, equipment, and fueling systems. 170

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
4710 Reimbursements/Other Revenue
Total Revenues

TRANSFERS IN
7017 Transfer In From Gas Tax

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS
Public Works
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
h Estimates
FY23-24
i Proposed
209,529
5,221
256,129
146,171
540
225,000
5,000
250,000
200,000
-
225,000
5,198
250,000
200,000
-
225,000
6,000
170,000
200,000
-
-
617,590
680,000
680,198
601,000
532,880
532,880
673,700
-
-
532,880
532,880
673,700
-
617,590
1,212,880
1,213,078
1,274,700
1,014,950
1,426,707
1,581,000
1,453, 705
1,582,500
196,172
138,043
295,400
158,566
250,000
67,554
56,965
19,500
75,055
75,000
11,785
5,720
-
14,336
-
16, 000
19,988
15,200
10,725
10,400
40,267
-
-
-
-
(28,320)
-
-
282,326
339,276
394,500
346,329
346,100
-
-
4,000
-
4,100
17,786
20,334
23,500
17,663
21,200
3,935
4,265
5,100
3,576
4,500
-
-
6,700
-
6,900
-
-
6,100
-
6,400
23,155
25,099
22,700
25,189
23,300
18,963
18,380
13,800
19,616
14,800
119,911
130,910
140,700
13 0, 243
15 6, 900
14,892
3,754
3,800
5,817
7,700
49,333
35,585
27,900
19,303
-
-
-
10,100
-
10,900
-
(540,760)
-
-
-
1,985,609
1,724,534
2,541,680
2,280,123
2,520,700
171

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6017 Special Studies
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance
6127 Alarm Monitoring
6130 Repair 8( Maint/Facilities
6132 Repair 8( Maintenance/Streets
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6170 Equipment & Tool Rental
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6257 Licenses & Permits
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
Public Works
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
7,346
17,665
6,000
2,041
45,000
55,000
198,105
421,492
579,400
330,267
579,900
337,259
69,959
62,000
52,470
62,000
86,789
120,222
130,000
126,572
130,000
9,020
4,320
9,600
9,536
10,000
181,223
173,678
247,286
268,563
208,500
0 13,092
12,900
1,751
3 6, 000
127,580
138,919
99,500
97,860
130,000
52 -
11,793
10,500
1,500
11,000
11,163
5,196
20,000
10,303
15,000
108
-
1,390
5,647
28,000
19,936
24,500
950
40 1,200
296
500
176
117
400
301
400
496
-
2,534
11,754
9,400
13,493
11,300
2,894
3,433
4,260
2,874
4,610
107,566
108,458
110,000
114,860
130,904
4,270
5,520
4,500
2,366
4,500
265,538
316,148
326,600
211,971
299,200
96,809
12 0, 674
110,748
121,508
120,000
378
2,100
1,986
5,000
0 17,822
28,973
28,316
30,000
2,496
1,855
3,000
2,346
2,300
119
650
600
-
-
154
-
200
25 -
150,956
192,993
305,000
278,392
305,000
3,187
4,074
4,200
3,749
3,000
(69)
-
12,039
10,805
10,000
10,041
-
120
-
7,650
3,041
14,000
13,933
16,756
16 -
-
-
-
5,137
-
-
-
-
59 -
9,761
10,000
22,300
22,208
24,000
1,626,974
1,789,743
2,162,667
1,755,379
2,264,370
172

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

CIP & EQUIPMENT
6364 Computer Hardware
6740 Infrastructure - Streets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
341
-
7,140
-
-
-
6,415
30,625
23,899
-
1,132
23,693
25,231
10,000
-
14,688
54,318
49,471
10,000
3,805,915
3,528,964
4,758,665
4,084,973
4,795,070
(3,805,915)
(2,911,375)
(3,545,785)
(2,871,895)
(3,520,370)
173

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6017 Special Studies
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6257 Licenses & Permits
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6355 Small Furniture & Fixture
6360 Uniforms
6365 Computer Software
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Administration
103550
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
94,000
223,445
272,500
233,110
261,500
40 -
197
1,000
458
-
-
-
2,425
2,425
3,200
1,583
1,400
5,295
-
-
-
24,300
19,027
23,300
23,044
23,300
700
-
300
-
400
2,900
1,402
1,800
1,320
1,800
300
274
400
259
400
800
-
800
-
900
900
-
900
-
900
1,300
3,715
3,500
3,628
3,800
4,100
13,293
13,800
13,578
14,800
8,000
18,692
21,100
20,099
26,700
3,800
3,754
3,800
3,749
3,800
5,900
16,630
12,800
12,319
-
6,700
-
6,700
-
6,700
117,317
308,451
364,900
312,887
347,400
10,125
9,695
-
-
-
-
-
-
-
15,000
17,300
46,253
39,000
38,787
-
40 40
-
296
500
300
117
400
301
400
-
-
-
496
-
7,500
11,579
8,600
12,728
9,000
3,455
2,654
2,720
1,589
2,720
-
-
1,500
3,000
3,000
-
551
-
-
-
1,500
1,329
1,500
1,853
1,800
856
650
600
-
-
200
-
200
25 -
-
-
462
-
37 -
-
-
120
-
-
-
59 -
41,276
73,024
54,520
59,596
32,420
-
-
332
-
4,200
5,398
-
-
-
1,734
1,132
-
-
-
5,934
6,531
-
332
-
164,527
388,006
419,420
372,814
379,820
(164,527)
(388,006)
(419,420)
(372,814)
(379,820)
174

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services
6225 Advertising/Promotional
6245 Meetings & Conferences
6255 Dues & Memberships
6290 Dept. Contract Services
6365 Computer Software
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Engineering
103551
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End

Estimates IL
FY23-24
Proposed
145,000
209,529
225,000
225,000
225,000
5,000
5,221
5,000
5,198
6,000
160,000
256,129
250,000
250,000
170,000
100,000
146,171
200,000
200,000
200,000
410,000
617,050
680,000
680,198
601,000
240,600
228,809
242,900
227,933
104,300
2,217
-
-
-
562
-
1,017
1,500
2,313
2,313
400
1,888
1,300
6,960
-
-
-
50,400
43,134
64,200
43,718
28,600
700
-
700
-
300
3,400
3,247
3,500
2,734
1,900
700
590
800
488
400
1,000
-
1,000
-
500
1,000
-
1,000
-
500
3,500
3,503
3,600
3,352
1,600
18,700
17,456
18,200
16,962
8,100
1,000
-
1,000
-
100
315,713
308,791
337,300
298,090
149,100
-
-
-
-
40,000
221,158
191,754
220,000
125,681
200,000
-
1,200
-
-
-
-
260
1,500
400
-
500
785
650
45,600
78,877
75,000
1,050
75,000
2,900
2,921
4,900
4,833
6,756
-
-
474
-
270,058
273,551
301,600
133,083
323,906
585,771
582,342
638,900
431,173
473,006
(175,771)
34,708
41,100
249,025
127,994
175

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4710 Reimbursements/Other Revenue
Total Revenues

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6099 Professional Services
6245 Meetings & Conferences
6255 Dues & Memberships
6290 Dept. Contract Services
6365 Computer Software

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Tranportation
103590
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
335
335
-
-
-
20,335
335
-
-
-
122,400
123,593
129,200
126,097
141,800
849
-
-
-
250
250
1,300
750
300
3,365
-
-
-
22,600
22,309
22,600
22,345
22,600
400
-
400
-
500
1,600
1,541
1,600
1,284
1,600
300
276
300
230
300
500
-
500
-
500
500
-
500
-
600
1,800
1,861
1,900
1,837
2,100
9,500
9,306
9,700
9,356
10,900
1,000
-
1,000
-
1,000
156,650
163,350
169,000
161,898
182,200
23,553
7,970
6,000
2,041
45,000
130,943
118,005
151,000
77,446
151,000
300
175
800
415
800
300
779
840
25 840
72,160
72,160
40,000
32,898
40,000
9,000
-
9,100
9,100
10,000
236,255
199,089
207,740
121,924
247,640
392,905
362,439
376,740
283,822
429,840
(372,570)
(362,104)
(376,740)
(283,822)
(429,840)
176

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6255 Dues & Memberships
6257 Licenses & Permits
6315 Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Environmental Services
103593
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
41,730
65,480
81,000
21,110
140,000
200
-
200
459
400
100,000
100,510
103,500
109,141
119,804
500
30 500
-
500
142,430
166,020
185,200
130,710
260,704
142,430
166,020
185,200
130,710
260,704
(142,430)
(166,020)
(185,200)
(130,710)
(260,704)
177

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses
6315 Office Supplies
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maintenance Services Admin
103650
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates IL
FY23-24
Proposed
275,200
275,558
282,100
256,626
364,800
24,200
10,836
29,300
12,855
29,500
16,800
11,756
-
16,198
18,000
1,666
-
14,104
-
5,375
5,375
2,900
1,825
1,800
7,938
-
-
-
(11,700)
-
(8,900)
-
-
79,000
75,597
79,000
74,447
93,500
700
-
700
-
900
5,300
5,151
4,200
4,381
6,800
1,000
907
1,000
782
1,200
1,300
-
1,300
-
1,600
1,100
-
1,100
-
1,400
4,000
4,699
4,100
4,479
5,300
406
-
482
-
27,000
26,563
27,100
24,601
36,600
2,068
3,900
7,700
11,731
8,600
4,574
-
900
-
900
-
2,500
438,875
438,182
433,400
417,421
567,800
-
105
-
-
-
900
496
1,000
406
-
11,271
10,768
10,000
8,303
-
12,171
11,369
11,000
8,709
-
451,046
449,551
444,400
426,129
567,800
(451,046)
(449,551)
(444,400)
(426,129)
(567,800)
178

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

TRANSFERS IN
7017 Transfer In From Gas Tax

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6136 Software Maintenance
6170 Equipment & Tool Rental
6255 Dues & Memberships
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Street Maint
103652
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud:et
532,880
532,880
673,700
532,880
532,880
673,700
-
-
532,880
532,880
673,700
181,000
241,961
250,000
217,254
214,800
142,500
86,625
141,900
93,045
150,000
12,000
25,920
-
30,889
28,000
-
2,253
-
-
-
4,625
4,625
2,500
2,925
1,600
-
6,915
-
-
-
(13,600)
-
(10,220)
-
-
43,800
69,566
72,300
64,494
58,400
600
-
600
-
500
1,100
1,813
4,400
1,354
1,200
500
873
900
658
700
1,100
-
1,200
-
1,000
1,000
-
1,000
-
900
2,600
5,443
3,700
5,024
3,200
-
3,243
-
3,489
-
130,300
25,600
25,800
22,708
26,800
9,545
7,224
6,500
2,410
-
200
-
200
-
200
-
(540,760)
-
-
-
520,525
(58,700)
500,780
444,251
487,300
55,900
-
88,400
67,243
88,900
32,085
166
13,092
3,252
12,000
5,967
1,751
36,000
1,500
1,500
-
-
-
8,000
3,823
10,500
4,001
14,500
-
16 -
39,400
37,967
36,748
37,857
40,000
2,100
378
2,100
1,986
5,000
15,000
17,247
25,500
24,843
30,000
182
-
-
1,533
-
-
-
120
-
-
-
16 -
-
-
-
1,541
-
153,985
74,172
178,500
147,056
214,400
674,510
15,472
679,280
591,307
701,700
(674,510)
(15,472)
(146,400)
(58,427)
(28,000)
179

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6170 Equipment & Tool Rental
6257 Licenses & Permits
6290 Dept. Contract Services
6301 Special Department Expenses
6310 Street Signs
6315 Office Supplies
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6399 Other Supplies
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6740 Infrastructure - Streets
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Facilities Maint
103654
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Bud et
171,200
218,740
280,400
274,890
362,600
22,000
34,932
124,200
52,666
70,500
15,800
17,245
17,500
25,642
25,000
384
-
232
-
3,750
3,750
4,000
1,255
3,500
6,265
-
-
-
(10,600)
-
(9,200)
-
-
69,300
68,182
88,000
73,413
74,600
700
-
900
-
1,100
600
4,673
4,900
4,021
4,800
600
816
1,100
701
900
1,000
-
1,300
-
1,700
900
-
1,100
-
1,500
1,700
4,077
4,100
5,140
5,300
1,310
-
2,067
-
116,400
22,576
27,300
25,687
34,400
200
-
200
-
300
398,650
382,950
545,800
465,713
586,200
18,000
4,320
9,600
9,536
10,000
140,910
141,147
191,407
213,173
175,000
349
-
1,470
-
-
-
-
52 -
11,000
4,437
10,000
4,093
5,000
-
-
-
108
-
500
1,552
17,500
15,935
10,000
4,000
5,058
2,500
2,719
5,100
93,600
95,952
130,200
104,599
100,000
50,050
51,666
36,000
45,523
40,000
-
575
-
-
-
-
-
-
87 -
500
1,502
2,700
2,165
-
-
(531)
-
175
-
2,896
-
1Q000
1Q000
22,300
22,208
24,000
328,560
316,558
422,207
424,206
369,100
-
10 -
7,140
7,140
-
-
-
23,693
25,231
10,000
7,140
7,140
23,693
25,241
10,000
734,350
706,648
991,700
915,160
965,300
(734,350)
(706,648)
(991,700)
(915,160)
(965,300)
180

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

MATERIALS, SUPPLIES & SERVICES
6115 Landscaping
6116 Tree Maintenance
6130 Repair 8( Maint/Facilities
6132 Repair 8( Maintenance/Streets
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6245 Meetings & Conferences
6290 Dept. Contract Services
6301 Special Department Expenses
6310 Street Signs
6350 Small Tools/Equipment
6360 Uniforms
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Park Maint
103655
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
70,327
69,959
62,000
52,470
62,000
85,000
120,222
130,000
126,572
130,000
33,500
32,135
52,627
49,274
33,500
900
-
-
208
-
1,189
272
-
-
-
90 -
71,915
69,159
81,400
71,175
84,200
13,673
12,550
15,000
16,007
17,000
3,473
3,473
-
189
-
30 -
179
-
276,504
304,297
345,400
319,667
326,700
1,500
1,017
15,000
7,209
-
1,500
1,017
15,000
7,209
-
278,004
305,314
360,400
326,876
326,700
(278,004)
(305,314)
(360,400)
(326,876)
(326,700)
181

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6136 Software Maintenance
6137 Repair Maint/Equipment
6257 Licenses 8t Permits
6285 Hazardous Materials Disposal
6301 Special Department Expenses
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Fleet Operations
103658
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed ,
Il
63,100
114,602
123,900
117,795
132,700
33,200
1,200
3,434
1,442
-
2,000
-
1,113
1,500
110
-
-
-
1,250
1,250
900
500
500
3,529
-
-
-
15,600
41,462
45,100
44,868
45,100
400
-
400
-
400
100
2,508
3,100
2,568
3,100
200
529
600
460
600
600
-
600
-
700
500
-
500
-
600
900
1,801
1,800
1,729
2,000
46,300
128
10,716
-
11,500
-
10,831
13,400
100
-
100
-
100
16Q250
181,511
190,500
179,864
200,700
-
230
-
-
-
122,137
138,569
99,500
96,390
130,000
10,294
10,293
10,500
1,500
11,000
(4,000)
760
10,000
6,002
10,000
3,000
2,890
2,500
-
3,000
4,433
5,520
4,500
2,366
4,500
22,768
17,835
23,000
22,121
23,000
220,961
192,993
305,000
278,392
305,000
2,400
2,572
1,500
1,212
3,000
-
-
-
47 -
382,292
371,662
456,500
408,030
489,500
15,625
16,689
-
15,625
16,689
-
542,542
553,173
662,625
604,584
690,200
(542,542)
(553,173)
(662,625)
(604,584)
(690,200)
182

183

PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4240 Intergovernmental - CalTrans
4710 Reimbursements/Other Revenue
Total Revenues

TRANSFERS IN
7083 Transfer in from Hamer Island

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6185 Construction Services
6364 Computer Hardware
6730 Improvements Othr Thn Bldgs
6740 Infrastructure - Streets
6750 Infrastructure - Sewer
6760 Infrastructure - Parks
6770 Infrastructure - Major Studies
6840 Machinery & Equipment
6842 Vehicles
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Capital Projects
Summary
2020-21
Audited
2021-22
Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
600,000
600,000
-
51,325
-
-
-
-
51,325
600,000
600,000
-
695,993
-
-
30,000
-
695,993
-
-
30,000
51,325
1,295,993
600,000
-
151,831
181,099
-
-
-
695,975
695,975
-
-
600,000
600,000
-
-
100,000
100,000
700,000
612,061
3,245,517
3,245,517
-
1,516
-
-
134,280
41,902
358,098
358,098
400,000
229,910
91,162
139,006
139,006
-
96,449
41,942
102,650
147,367
175,000
218,849
7,374,239
7,373,435
2,855,000
478,190
1,188,531
12,615,484
12,659,398
4,264,280
479,418
1,188,531
12,615,484
12,659,398
4,264,280
(449,418)
(1,137,206)
(11,319,491)
(12,059,398)
(4,264,280)
184

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
C
C
C
C
N
N
N
N
N
N
C
C
C
C
C
C
C
N
N
N
N
Total Amount
General Fund (0010)
Measure U
(0079)
County SB 1/ Gas Tax -
Annexation (0084) RMRA (0060)
Gas Tax (0017)
Measure M
(0018)
Citywide Parks Citywide Technology
& Rec Impact Traffic Impact Impact Fees
Fee (0063) Fee (0065) (0075)
Citywide
Public Safety
Impact Fee Quimby In -Lieu
(0067) (0069)
FY 2021-22 Roadway Rehab Project
$
2,292,623
$
253,217
$ 1,162,375
$ 272,900
$
604,131
Caltrans Public Art Projects
$
285,000
$
285,000
FY 2022-23 Roadway Rehab Design
$
142,518
$ 28,504
FY 2022-23 Concrete Repair Program
$
80,000
$ 80,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit to Placentia Avenue
$
36,845
$ 36,845
Yorba Linda Boulevard Landscaped Median Renovation Project $
11,845
$ 11,845
Urban Forest Tree Planting Project
$
120,000
$
120,000
Golden Avenue Bridge Replacement Project
$
3,197,693
$
2,777,534
$ 23,600
$ 360,849
$
35,710
Alta Vista/Rose Median and Parkway Landscape Improvements $
100,000
$
100,000
Crowther Avenue Street Resurfacing Project
$
250,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit to Placentia Avenue
$
63,155
$ 63,155
Yorba Linda Boulevard Landscaped Median Renovation Project $
63,155
$ 63,155
FY 2022-23 Roadway Rehab Construction
$
5,400,000
$ 3,000,000
$ 1,000,000
$ 800,000
$
600,000
Citywide Sidewalk Repair Program
$
150,000
$ 150,000
City General Wayfinding Signage (No Monument or Gantry Signs) $
200,000
$
200,000
City Intersection Street Name Sign Replacement (Wayfinding) $
500,000
$
500,000
Total Streets & Streetscapes
$ 12,892,834 $ 4,115,751 $ 4,619,479 $ 120,000 $
1,633,749 $
800,000 $ 1,239,841 $
Orangethorpe Traffic Signal Synchronization Project
$
84,172
$ 50,000
$ 8,000
BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance
$
52,849
$ 9,722
Rose/Tustin Traffic Signal Synchronization Project
$
103,000
$ 50,000
Imperial Highway Traffic Signal Synchronization Project $
25,000
Chapman/Malvern Traffic Signal Synchronization Project
$
45,638
HSIP Cycle 9 Traffic Safety Project
$
608,315
$
608,315
Crowther Avenue Parking Lot Improvement Project
$
188,115
TOD Traffic Mitigation Improvement Project
$
300,000
Opticom Traffic Signal Preemption Devices - 9 intersections $
110,000
$ 110,000
Traffic Signal Back -Up Batteries $
25,000
$ 25,000
Rose/Tustin Traffic Signal Synchronization Project
$
50,000
$ 50,000
Total Traffic and Transportation Ops
1,542,089 $
608,315 $
$ 50,000 $
$ 243,000 $
9,722
185

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
Total Amount
Measure U
County SB 1/ Gas Tax -
General Fund (0010) (0079) Annexation (0084) RMRA (0060) Citywide
Citywide Parks Citywide Technology Public Safety
Measure M 8t Rec Impact Traffic Impact Impact Fees Impact Fee Quimby In -Lieu Gas Tax (0017) (0018) Fee (0063) Fee (0065) (0075) (0067) (0069) C
N
Old Town Sewer Rehabilitation Project
Old Town Sewer Rehabilitation Project
$ 1,200,000
$ 600,000
$ 1,800,000 $
$
$
$
C (Storm Drain Master Plan
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
N
N
N
N
N
N
N
C
C
C
N
N
$
$
110,065
110,065 $
$ 110,065
$ 110,065 $
$
Powell Building Improvement Project
$ 208,837
Civic Center EV Charging Stations
$ 137,000
Backs Community Center Multi -Purpose Room Renovation Project $ 140,800
$ 140,800
Refurbish PD Watch Commander Office
$ 1,233
$ 1,233
City Hall/Police Station Interior Modernization Design
$ 150,000
$ 150,000
City Hall and Police Station HVAC, Solar and Roof Improvement Project - Design
$ 125,344
$ 125,344
Main Street Parking Lot Improvement Project
$ 501,250
$ 89,900
$ 411,350
Senior/Community Center A&E Design
$ 598,474
$ 598,474
Placentia Public Safety Center
$ 5,208,817
$ 5,208,817
Refurbish Police Chief Admin Conference Room
$ 41,681
$ 41,681
Refurbish PD Jail Booking Area
$ 40,000
$ 40,000
Refurbish PD Report Writing Room
$ 25,000
$ 25,000
City Hall/PD Interior Lighting Improvements
$ 27,416
$ 27,416
Whitten Center Parking Lot Improvement Project
$ 140,291
Admin Office Improvement Project
$ 30,000
$ 30,000
Refurbish PD Traffic Bureau Work Area
$ 25,000
$ 25,000
Refurbish PD Armory
$ 25,000
$ 25,000
Replace PD Parking Lot Gates and Motors
$ 50,000
$ 50,000
Refurbish PD Motor Barn
$ 25,000
$ 25,000
Whitten Center Flooring Improvement Project
$ 50,000
$ 50,000
Civic Center EV Charging Stations
$ 227,000
Senior/Community Center A&E Design Completion
$ 1,100,000
$ 600,000
$ -
Admin Office Improvement Project
$ 180,000
$ 180,000
Fire Stations Roof Replacement Project
$ 250,000
$ -
$ 250,000
Placentia Public Safety Center
$ 1,000,000
$ 1,000,000
Fire Station 1 EV Charging System Upgrade Design
$ 50,000
$ 50,000
EOC Office Space Renovation
$ 25,000
$ 25,000
Total City Buildings and Facilities
$ 10,383,143 $
8,027,535 $ 876,680 $
$ 140,800 $
$
$ 125,000 $
Purchase New Desktop Computers for Police Department
$ 50,000
$ 50,000
Bitech Finance System Upgrade Phase II
$ 70,975
$ 70,975
Citywide Document Digitization Project
$ 71,385
$ 71,385
Desktop Computer Replacement Program
$ 75,000
$ 75,000
City Facilities Server/Network Upgrades
$ 50,000
$ 50,000
317, 360 $
$ 245,975 $
$ 71,385 $
Playground Equipment Replacement
$ 675,000
$ 600,000
$ -
Paint Backs Building Rooms 6&7
$ 10,000
$ 10,000
Replace Park Benches
$ 43,954
$ 43,954
Playground Resurfacing Various Parks
$ 150,000
$ 150,000.00
186

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
Citywide
Citywide Parks Citywide Technology Public Safety
Measure U County SB 1/ Gas Tax- Measure M 8t Rec Impact Traffic Impact Impact Fees Impact Fee Quimby In -Lieu Total Amount General Fund (0010) (0079) Annexation (0084) RMRA (0060) Gas Tax (0017) (0018) Fee (0063) Fee (0065) (0075) (0067) (0069) C
N
N
C
C
C
C
C
C
C
N
N
N
N
McFadden Park Pergola Replacement Project
Koch Park Picnic Shelter Replacement Project
Replace Carpet at Backs Building Rooms 6&7
Playground Equipment Replacement
$ 300,000
$ 300,000.00
Playground Shade Sails
$ 45,000
$ 45,000.00
Replace Park Benches
$ 81,000
$ 81,000.00
Handball Courts Resurfacing
$ 30,000
$ 30,000
Replace Park BBQs
$ 10,000
$ 10,000
Replace Park Picnic Tables
$ 49,500
$ 49,500
Replace Park Trash Cans
$ 43,620
$ 43,620
Replace Park Drinking Fountains
$ 50,000
$ 50,000
Gomez Park Landscape Improvement Project
$ 25,000
$ 25,000
Koch Park Playground Improvement Project Phase If
$ 600,000
$ 600,000
Jaycee Parkette Improvement Project
$ 610,000
Parque del Arroyo Verde Renovation Project
$ 1,329,921
$ 13,061
$ 1,316,860
La Placita Parkette Improvement Project
$ 427,608
Tuffree Park Sidewalk Replacement Project
$ 54,280
$ 54,280
Gomez Park and Playground Renovation Project
$ 600,000
$ 600,000
Tuffree Park Sports Fields Lights
$ 185,000
$ 185,000
Koch Park Sidewalk Replacement Project
$ 50,000
$ 50,000
Dog Park Planning and Design Services
$ 80,000
$ 80,000
50,000
$ 50,000.00
$ 100,000.00
100,000
10,000
10,000
$ 5,609,882 $
134,280 $ 2,240,135 $
$ 1,396,860 $
$ 726,000
Fire F250 Truck
70,649
$ 70,649
PD Patrol Units Replacement (7)
PW Light Duty Truck Replacment (2)
175,000
$ 175,000
90,000
$ 90,000
Total Vehicles and Equipment
$
335,649 $
175,000 $ 160,649 $
$
$
Housing Element Update
$
23,000
Chapman Corridor Revitalization Plan
$
171,404
Adoption of CEQA Guidelines w/VMT Guidelines
$
20,000
Citywide Wayfinding Signage Program Design
$
19,811
EFID Design
$
686,895
$
347,818
$ 339,077
Hazard Mitigation Plan
$
83,100
$ 83,100
Caltrans Sustainable Active Transportation Plan
$
25,000
$ 25,000
ADA Transition Plan
$
150,000
$
150,000
$
IT Strategic Plan & Smart City Master Plan
$
100,000
$
100,000
PW Maintenance Master Plan & Condition Assessment
$
100,000
$
100,000
Communications/Marketing Strategic Plan
$
50,000
$
50,000
$ 1,429,210 $
747,818 $
422,177 $
$
$
$ 25,000 $
$
$ 34,420,232 $ 13,808,699 $ 8,675,159 $ 120,000 $ 1,633,749 $ 800,000 $ 1,289,841 $ 1,537,660 $ 268,000 $ 71,385 $ 125,000 $ 735,722 187

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
General Plan TOD Sewer
Update Fee Streetscape TOD Traffic Maintenance
(0074) Impact Fee Impact Fee CDBG (0030) (0048)
Old
Thoroughfare
AB 2766 Construction
Fund
(0019)
Misc. Grants
(0050)
C
C
C
C
C
C
C
C
C
N
N
N
N
N
N
N
FY 2021-22 Roadway Rehab Project
Caltrans Public Art Projects
FY 2022-23 Roadway Rehab Design
$ 114,014
FY 2022-23 Concrete Repair Program
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit to Placentia Avenue
Yorba Linda Boulevard Landscaped Median Renovation Project Urban Forest Tree Planting Project
Golden Avenue Bridge Replacement Project
Alta Vista/Rose Median and Parkway Landscape Improvements Crowther Avenue Street Resurfacing Project
$ 250,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City Limit to Placentia Avenue
Yorba Linda Boulevard Landscaped Median Renovation Project FY 2022-23 Roadway Rehab Construction
Citywide Sidewalk Repair Program
City General Wayfinding Signage (No Monument or Gantry Signs) City Intersection Street Name Sign Replacement (Wayfinding) Total Streets &Streetscapes $ - $ 250,000 $ - $ - $ - $ - $ - $ 114,014 C
C
C
C
C
C
C
N
N
N
N
Orangethorpe Traffic Signal Synchronization Project
$ 22,000
$ 4,172
BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance
$ 43,127
Rose/Tustin Traffic Signal Synchronization Project
$ 53,000
Imperial Highway Traffic Signal Synchronization Project $ 25,000
Chapman/Malvern Traffic Signal Synchronization Project
$ 45,638
HSIP Cycle 9 Traffic Safety Project
Crowther Avenue Parking Lot Improvement Project
$ 188,115
TOD Traffic Mitigation Improvement Project
$ 300,000
Opticom Traffic Signal Preemption Devices - 9 intersections Traffic Signal Back -Up Batteries
Rose/Tustin Traffic Signal Synchronization Project
$ -
Total Traffic and Transportation Ops $ - $ 188,115 $ 300,000 $ - $ - $ 145,638 $ 4,172 $ 43,127

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
General Plan TOD Sewer
Update Fee Streetscape TOD Traffic Maintenance
(0074) Impact Fee Impact Fee CDBG (0030) (0048)
Old
Thoroughfare
AB 2766 Construction Misc. Grants
(0019) Fund (0050)
C
N
O d Town Sewer Rehabilitation Project
$ 1,200,000
Old Town Sewer Rehabilitation Project
$ 600,000
$ - $ - $ - $ - $ 1,800,000 $ - $ - $ -
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
N
N
N
N
N
N
N
C
C
C
N
N
Storm Drain Master Plan
$
$
Powell Building Improvement Project
$ 208,837
Civic Center EV Charging Stations
$ 25,000
$ 112,000
Backs Community Center Multi -Purpose Room Renovation Project Refurbish PD Watch Commander Office
City Hall/Police Station Interior Modernization Design
City Hall and Police Station HVAC, Solar and Roof Improvement Project - Design
Main Street Parking Lot Improvement Project
Senior/Community Center A&E Design
Placentia Public Safety Center
Refurbish Police Chief Admin Conference Room
Refurbish PD Jail Booking Area
Refurbish PD Report Writing Room
City HaII/PD Interior Lighting Improvements
Whitten Center Parking Lot Improvement Project
$ 140,291
Admin Office Improvement Project
Refurbish PD Traffic Bureau Work Area
Refurbish PD Armory
Replace PD Parking Lot Gates and Motors
Refurbish PD Motor Barn
Whitten Center Flooring Improvement Project
Civic Center EV Charging Stations
$ 115,000
$ 112,000
Senior/Community Center A&E Design Completion
$ 500,000
Admin Office Improvement Project
Fire Stations Roof Replacement Project
Placentia Public Safety Center
Fire Station 1 EV Charging System Upgrade Design
EOC Office Space Renovation
Total City Buildings and Facilities $ - $ - $ - $ 349,128 $ - $ 140,000 $ - $ 724,000 Purchase New Desktop Computers for Police Department
Bitech Finance System Upgrade Phase II
Citywide Document Digitization Project
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
$ - $ - $ - $ - $ - $ - $ - $ -
Playground Equipment Replacement
Paint Backs Building Rooms 6&7
Replace Park Benches
Playground Resurfacing Various Parks
75,000
189

FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Carryover
/ New
Project Project
General Plan TOD Sewer
Update Fee Streetscape TOD Traffic Maintenance
(0074) Impact Fee Impact Fee CDBG (0030) (0048)
Old
Thoroughfare
AB 2766 Construction
Fund
(0019)
Misc. Grants
(0050)
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
N
N
N
N
N
McFadden Park Pergola Replacement Project
Koc i Park Picnic She Lei Rep acemenl Project
Replace Carpet at Backs Building Rooms 6&7
Playground Equipment Replacement
Playground Shade Sails
Replace Park Benches
Handball Courts Resurfacing
Replace Park BBQs
Replace Park Picnic Tables
Replace Park Trash Cans
Replace Park Drinking Fountains
Gomez Park Landscape Improvement Project
Koch Park Playground Improvement Project Phase II
Jaycee Parkette Improvement Project
$ 610,000
Parque del Arroyo Verde Renovation Project
La Placita Parkette Improvement Project
$ 427,608
Tuffree Park Sidewalk Replacement Project
Gomez Park and Playground Renovation Project
Tuffree Park Sports Fields Lights
Koch Park Sidewalk Replacement Project
Dog Park Planning and Design Services
$ - $ - $ - $ - $ - $ - $ - $ 1,112,608
C
N
N
C
C
C
C
C
C
C
N
N
N
N
Fire F250 Truck
PD Patrol Units Replacement (7)
PW Light Duty Truck Replacment (2)
Total Vehicles and Equipment $ - $ - $ - $ - $ - $ - $ - $ - Housing Element Update
$ 23,000
Chapman Corridor Revitalization Plan
$ 70,000
$ 101,404
Adoption of CEQA Guidelines w/VMT Guidelines
$ 20,000
Citywide Wayfinding Signage Program Design
$ 9,904
$ 9,907
EFID Design
Hazard Mitigation Plan
Caltrans Sustainable Active Transportation Plan
ADA Transition Plan
IT Strategic Plan & Smart City Master Plan
PW Maintenance Master Plan & Condition Assessment
Communications/Marketing Strategic Plan
$ 93,000 $ 9,904 $ 9,907 $ - $ - $ - $ - $ 121,404
$ 93,000 $ 448,019 $ 309,907 $ 349,128 $ 1,800,000 $ 285,638 $ 4,172 $ 2,115,153

7 YEAR CAPITAL IMPROVEMENT PROGRAM
Project
FY 2023-24 Street Resurfacing Project
Measure U, Measure M, SB 1, Gas Tax
$5,400,000
FY 2024-25 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 6,000,000
FY 2025-26 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 6,500,000
FY 2026-27 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 7,000,000
FY 2027-28 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 7,500,000
FY 2028-29 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 8,000,000
FY 2029-30 Street Resurfacing and Slurry Seal Projects
Measure U, Measure M, SB 1, Gas Tax
$ 8,500,000
FY 2024-25 Concrete Repair Program
Measure U
$ 155,000
FY 2025-26 Concrete Repair Program
Measure U
$ 160,000
FY 2026-27 Concrete Repair Program
Measure U
$ 165,000
FY 2027-28 Concrete Repair Program
Measure U
$ 170,000
FY 2028-29 Concrete Repair Program
Measure U
$ 175,000
FY 2029-30 Concrete Repair Program
Measure U
$ 180,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 Measure U
$ 63,155
Yorba Linda Boulevard Median Renovation Project
Measure U
$ 63,155
FY 2023-24 Concrete Repair Program
Measure U
$ 150,000
City General Wayfinding Signage (No Monument or Gantry Signs) General Fund
$ 200,000
City Intersection Street Name Sign Replacement Project
General Fund
$ 500,000
Crowther Avenue Street Resurfacing Project
TOD Streetscape Impact Fee
$ 250,000
Old Town Streetscape EIFD Improvement Project
EIFD
$ 10,000,000
EIFD Advance
General Fund
$ 1,000,000
Tota/ Streets & Streetscapes
$ 6,626,310
$ 17,155, 000
$ 6,660,000
$ Z165,000
$ Z670,000
$ 8,175,000
$ 8,680,000
Funding Source(s)
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
TOD Traffic Mitigation Improvement Project
TOD Traffic Development Impact Fee
$ 300,000
Opticom Traffic Signal Preemption Devices
Citywide Traffic Development Impact Fee
$ 110,000
Traffic Signal Back Up Batteries
Citywide Traffic Development Impact Fee
$ 25,000
Rose/Tustin Traffic Signal Synchronization Project
Citywide Traffic Development Impact Fee
$ 50,000
Richfield/Miraloma and Miraloma/Van Buren Traffic Signal Improvements
Citywide Traffic Development Impact Fee
$ 400,000
Traffic Control Sign Reflectivity Study
Citywide Traffic Development Impact Fee
$ 300,000
Yorba Linda Boulevard Traffic Signal Synchronization Project Citywide Traffic Development Impact Fee, AB 2766 AQMD
$ 150,000
Bastanchury Road Traffic Signal Synchronization Project Citywide Traffic Development Impact Fee, AB 2766 AQMD
$ 200,000
Placentia Avenue Traffic Signal Synchronization Project Citywide Traffic Development Impact Fee, AB 2766 AQMD
$ 200,000
Chapman Avenue Traffic Signal Synchronization Project
Citywide Traffic Development Impact Fee, AB 2766 AQMD
$ 220,000
Kraemer Boulevard Traffic Signal Synchronization Project Citywide Traffic Development Impact Fee, AB 2766 AQMD
$ 220,000
City General Wayfinding Monuments and Gantry Signs
General Fund, Citywide Traffic Development Impact Fee
$ 1,500,000
TOD/Packinghouse Wayfinding Signage
TOD Streetscape Impact Fee, Citywide Traffic Development Impact Fee $ 1,500,000
2019 SSARP Intersection Project #1
Citywide Traffic Development Impact Fee, Measure U
$ 426,000
2019 SSARP Intersection Project #5
Citywide Traffic Development Impact Fee, Measure U
$ 35,500
2019 SSARP Intersection Project #9
Citywide Traffic Development Impact Fee, Measure U
$ 15,000
2019 SSARP Intersection Project #10
Citywide Traffic Development Impact Fee, Measure U
$ 71,000
2019 SSARP Intersection Project #13
Citywide Traffic Development Impact Fee, Measure U
$ 28,400
2019 SSARP Intersection Project #14
Citywide Traffic Development Impact Fee, Measure U
$ 14,200
2019 SSARP Intersection Project #15
Citywide Traffic Development Impact Fee, Measure U
$ 355,000
2019 SSARP Roadway Segment Project #2
Citywide Traffic Development Impact Fee, Measure U
$ 497,000
2019 SSARP Roadway Segment Project #4
Citywide Traffic Development Impact Fee, Measure U
$ 170,400
2019 SSARP Roadway Segment Project #6
Citywide Traffic Development Impact Fee, Measure U
$ 426,000
2019 SSARP Roadway Segment Project #14
Citywide Traffic Development Impact Fee, Measure U
$ 142,000
2019 SSARP Roadway Segment Project #15
Citywide Traffic Development Impact Fee, Measure U
$ 20,000
2019 SSARP Roadway Segment Project #16
Citywide Traffic Development Impact Fee, Measure U
$ 355,000
Total Trafficand Transportation Ops $ 485,000 $ 3,447,300 $ 499,200 $ 1,310,000 $ 697,000 $ .4072,000 $ 220,000 Old Town Sewer Rehab Project
Sewer Enterprise Fund
$ 600,000
A2 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 3,200,000
A3 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 4,626,000
A4 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 1,677,000
A5 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 2,391,000
191

7 YEAR CAPITAL IMPROVEMENT PROGRAM
Project
A6 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 634,000
A7 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 393,000
B1 Pipeline Rehab Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 456,000
B2 Pipeline Rehab Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 561,000
B3 Pipeline Rehab Project - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 945,000
Manhole Rehab Project (walls) - 2018 Sewer Master Plan
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 243,000
Manhole Rehab Project (bench/channel) - 2018 Sewer Master Plan Sewer Enterprise Fund, Citywide Sewer Development Impact Fee $ 35,000
Total Sewer
$ 600,000
$ 1,223,000
$ 4,290,000
$ 5,580,000
$ 1,67Z000
$ 2,391,000
$ -
Funding Source(s)
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
Bradford Avenue Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 108,000
Walnut Avenue Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 129,000
Seaview Circle Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 505,000
Kevin Way Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 524,000
Sunset Dr Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 105,000
Kraemer Park Storm Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 34,000
Naple/Pinehurst Avenue Strom Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 3,660,000
Naple/Pinehurst Avenue Strom Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 3,660,000
Pinehurst Avenue Strom Drain Improvement Project
Citywide Storm Drain Development Impact Fee, Measure U
$ 1,985,000
Total Storm Drains
$ -
$ 23Z000
$ 505,000
$ 663,000
$ 3,660,000
$ 3,660,000
$ 1,985,000
Placentia Senior/Community Center 100% A&E Design
General Fund, County Grant
$ 1,100,000
City Hall Administration Office Improvement Project
Measure U
$ 180,000
Fire Stations Roof Replacement Project
Measure U
$ 250,000
Fire Station 1 EV Charging System Upgrade Design
Measure U
$ 50,000
Placentia Public Safety Center
General Fund/Bond Debt, Measure U, Asset Forfeiture, Property Sale, Legal Settlement
$ 18,300,000
Placentia Senior/Community Center
General Fund/Measure U
$ 35,000,000
City Hall/Police Station HVAC, Solar, Modernization Project General Fund/Loan, Measure U
$ 6,000,000
Tynes Gym Roof Replacement Project
Measure U
$ 300,000
Civic Center Fountain Renovation Project
Measure U, Library District Cost Share
$ 300,000
Civic Center Campus Lighting and Landscape Improvement Project Measure U, Library District Cost Share
$ 400,000
Tynes Gym Renovation Project
Measure U
$ 1,500,000
Water Tower Renovation Project
Measure U
$ 150,000
Replace Fire Station #1
Public Safety Development Impact Fee, General Fund
$ 6,500,000
Total City Buildings & Facilities
$ 19, 880, 000
$ 41, 600, 000
$ 1,900, 000
$ 150,000
$ -
$ -
$ 6, 500, 000
Desktop Computer System Replacement Program
Measure U
$ 75,000
City Facility Server/Network Upgrades
Measure U
$ 50,000
Total Technology
$ 125,000
$ -
$ -
$ -
$ -
$ -
$
Tuffree Park Sidewalk Replacement Project
General Fund
$ 54,280
Tuffree Park Sports Field Light Replacement Project
Measure U
$ 185,000
Koch Park Sidewalk Replacement Project
Measure U
$ 50,000
Dog Park Planning and Design Services
Measure U
$ 80,000
Samp Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 1,500,000
Kraemer Park Fountain Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,500,000
Los Vaqueros Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,500,000
Tuffree Park Sports Field Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 1,500,000
Champions Sports Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 3,000,000
Bradford Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,000,000
Goldenrod Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,500,000
Kraemer Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,500,000
Wagner Park Renovation Project
Measure U, Park and Rec DIF, Quimby DIF
$ 2,500,000
Total Parks
$ 369,280
$ 4,000,000
$ 4000,000
$ 3,000,000
$ Z000,000
$ 2,500,000
$ 5,000,000
Police Patrol Unit Replacement (7)
Public Works Light Duty Truck Replacement (2)
General Fund
$ 175,000
$ 90,000
General Fund
192

7 YEAR CAPITAL IMPROVEMENT PROGRAM
Project
PW Backhoe Replacement
Vehicle & Equipment Replacement Fund, Measure U
$ 150,000
Annual VehicleReplacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Annual Vehicle Replacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Annual Vehicle Replacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Annual Vehicle Replacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Annual Vehicle Replacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Annual Vehicle Replacement Program
Vehicle & Equipment Replacement Fund, Measure U
$ 300,000
Total Vehicles and Equipment
$ 265,000
$ 450,000
$ 300,000
$ 300,000
$ 300,000
$ 300,000
$ 300,000
Funding Source(s)
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
ADA Transition Plan
General Fund
$ 150,000
IT Strategic and Smart City Master Plan
General Fund
$ 100,000
PW Asset Management Plan and Facility Condition Assessment General Fund
$ 100,000
Communications/Marketing Master Plan
General Fund
$ 50,000
Total Major Studies
$ 400,000 $ - $ - $ - $ - $ - $ -
Total All projects
$ 28,750,590 $ 68,122,300 $ 28,254,200 $ 18,168,000 $ 26,004,000 $ 18,098,000 $ 22,685,000 193

GANN APPROPRIATIONS LIMIT
In November 1979 the voters of the State of California approved Proposition 4, commonly known as the "Gann Initiative" or "Gann Limit." The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of government from the "proceeds of taxes." Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limit was based on the 1978-79 "base year" revenues, with adjustments being made annually to reflect increases in population and cost of living.

Section 9710 of the California Government Code, added in 1980 by the State Legislature, provides that "each year, the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following year." In June of 1990 the California Voters approved Proposition 111. Among other things, Proposition 111 provided new adjustment formulas, which make the Appropriations Limit more responsive to local growth issues. Only tax proceeds are subject to the limit. Charges for services, regulatory fees, grants, loans, donations and other non - tax proceeds are not subject to the limit. Proposition 111 also established a requirement for an annual review of Limit calculations. Each year the City Council must adopt by resolution the City's appropriations limit for the following year. The following is the calculation for the City's Gann Appropriations Limit for FY2023-24.

The City of Placentia's annual appropriation limit has been determined in accordance with Article XIIIB of the California State Constitution and Section 7902 of the California Government Code. The City will be below its legal appropriations limit by $63,436,346 using the per capita personal income growth and county population growth factors.

GANN APPROPRIATIONS LIMIT CALCULATION FY 2023-24
FY 2022-23 Appropriations Limit
$108,567,534
Population Growth (City or County) =(0.46%)

0.9954
Cost of Living (Per Capita or Non-residential construction growth ) =

4.44%

1.0444
FY 2023-24 Appropriations Limit
($108,567,534 x 0.9954 x 1.0444)
$112,870,414
194

GANN APPROPRIATIONS LIMIT
Appropriations Table
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0 III _ Ell Lill i lil il kilt
titi ti3 4` N. ti° ti� ti� ti° yo titi yti ,y3 ti�
ON' ON ti'' N N N N N ,yo '1, 'V ,y3
,y° ,y° ,y° ,y° 1, ,y° ,y° A, ,y° 1, ,y° ,y° ,y°
• Legal Limit • Appropriations • Amount Under
195

FUND DESCRIPTIONS
The City budget consists of a number of
different funds. A fund is defined as a fiscal
and accounting entity with a self -balancing
set of accounts, segregated for the purpose
of carrying on specific activities, or
complying with special regulations,
restrictions, or limitations. The following
provides a description of accounting funds
used by the City of Placentia.

Each distinct fund contains program
expenditures and revenues that relate to the
purpose of the fund. The three types of fund
categories are governmental funds,
proprietary funds and fiduciary funds and
are defined in detail below.

GOVERNMENTAL FUNDS
Operating
Budget
Fiduciary
Funds
Governmental
Funds
Successor
Agency Fund
OPEB Trust
General Fund
Proprietary
Funds
Special
Revenue Funds
Enterprise
Funds
Internal
Service Funds
The measurement focus for governmental funds is on current spendable resources, and as such, the balance sheets for these types of funds include only current assets and current liabilities.

Governmental funds are accounted for on a modified accrual basis, thus revenues are recognized when measurable and available, (60 days) and expenditures are recorded when the related liability is incurred.

GENERAL FUND
The General Fund is the City's single largest fund type and accounts for unrestricted revenues such as general taxes and intergovernmental revenue, user fees, fines, rents, and other miscellaneous general revenues. This fund supports basic services including Police, Fire & Life Safety, Development Services, Community Services and general administration.

SPECIAL FUNDS (Restricted)
Special revenue funds are used to account for the proceeds from specific revenue sources that are legally or contractually restricted to expenditures for specific purposes.

AB2766 - Air Quality Management Fund
This fund accounts for the City's programs implementing Assembly Bill (AB) 2766, the California Clean Air Act of 1988. Under the provisions of AB 2766, 40% of the fees imposed by the South Coast Air Quality Management District (SCAQMD) are allocated to local jurisdictions to fund expenditures for the reduction of air pollution from motor vehicles. Past qualifying projects have 196

FUND DESCRIPTIONS
included the purchase of alternative fuel (CNG) vehicles, and various educational and outreach programs to encourage commuter use of transit and rail systems.

Criminal Diversion (Federal & State Asset Forfeiture / Other Public Safety Grants) The Asset Forfeiture fund is the depository for equitable sharing payments received from the Departments of Justice and US Department of the Treasury for assistance in forfeiture cases.

Under state and federal statutes, the City of Placentia receives an equitable share of seized drug funds and real property, along with reimbursement of related overtime expenses in exchange for participating in the program.

By law, these funds may only be spent for law enforcement purposes and are intended to supplement, not supplant, existing funds. Examples of uses of these funds include training, supplies, equipment, and ammunition. Due to the uncertain nature of the timing and amount of forfeitures, and in accordance with fund guidelines, revenues should not be budgeted until actually received.

Citizen Options for Public Safety (COPS/SLESF) - Supplemental Law Enforcement Services Funds Grant
Assembly Bill 3229, Chapter 134, Statue of 1996, established the Citizen's Option for Public Safety (COPS) Program. Per Government Code §§ 30061-30065, compliant cities are allocated a proportionate share of COPS funds by the State, for the exclusive purpose of funding supplemental front line law enforcement services. Proportionate shares are based on population estimates determined by the California Department of Finance. Under the standard grant program allocation, the City of Placentia is eligible to receive the minimum grant amount of $100,000 each year. Funds from this program cannot supplant existing funding and are to be used for one-time items including equipment.

Housing and Community Development (CDBG)
This fund was established to satisfy legal requirements that Community Development Block Grant (CDBG) funds be segregated from other funds. CDBG funds are used to provide a variety of public service programs throughout the community.

Gas Tax
The City receives Gas Tax funds per various sections of the Streets and Highways Code.

State law requires these funds be utilized solely for
street -related purposes such as new street
construction, rehabilitation, and maintenance.

Specific capital projects for street and traffic signal improvements and rehabilitation endeavors are
identified in the Capital Improvement Program (CIP)
budget.
197

FUND DESCRIPTIONS
Housing Successor Fund - (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. This fund accounts for the residual balance of the former low- and moderate - income housing fund of the former Placentia Redevelopment Agency, and revenues and expenditures related to such housing projects and programs.

City Capital Projects Fund
Used to account for and report financial resources that are restricted, committed, or assigned for the acquisition or construction of major capital facilities within the boundaries of the City.

Measure M Fund
This fund accounts for the City's share of the Measure M2 one-half cent sales tax approved by Orange County voters and administered by the Orange County Transportation Authority.

Funding is allocated to the City for streets, roads and transit projects. Measure M also provides funds for the City's Senior Mobility program.

Road Maintenance & Rehabilitation Program (SB1)
This fund was created to account for the City's share of proceeds from SB 1, the Road Repair and Accountability Act of 2017. Funds are restricted for maintenance, rehabilitation or improvement of streets, freeways, bridges and other transit related improvements.

Placentia Regional Navigation Center
This fund accounts for the receipts and expenditures related to the construction and operation of the Placentia Regional Navigation Center. Revenues include the Homeless Emergency Aid Program (HEAP) grand and SB2 funds. Future revenue
sources will include reimbursements from the North Orange County Cities.

TOD Impact Fee Special Revenue Fund
This fund accounts for the receipts and expenditures of new development impact on the City's sewer collection system in the City's Transit -Oriented Development Zone (TOD). Funds are restricted within the TOD project area, including but not limited to acquisition, financing, construction and reconstruction of sanitary or sewer facilities and infrastructure in the TOD. 198

FUND DESCRIPTIONS

PROPRIETARY FUNDS
Proprietary funds account for operations that are financed and operated in a manner similar to private sector enterprises, in that goods and services are provided to the general public (external users) or other City department (internal users), and the costs are financed or recovered primarily through fees and service charges charged directly to the users of the goods and services.

ENTERPRISE FUNDS
Enterprise funds are used to report activities for which service charges or fees are charged to external users. Costs for providing the goods and services to the general public (Utility Customers) is paid through a user rate structure that is appropriate, fair and equitable based on the cost of the commodity.

Refuse Fund
The City contracts with Republic Services to provide residential and commercial waste collection, and recycling. The City utilizes the property tax assessment process to include the waste collection charges owed to Republic Services.

Sewer Maintenance Fund
This fund is used to account for the operations and maintenance of the sewer lines located in the City's sewer system, including administration and capital improvements. Fees are computed from water consumption amounts provided by local water companies. All residents and businesses connected to the City's sewer system are placed in billing categories based on a percentage of water consumption that is returned to the City sewer system.

INTERNAL SERVICE FUNDS
Internal Service Funds are used to report activities for which service charges or fees are charged to internal users. These funds account for the financing of goods or services provided by one department to another on a cost reimbursement basis. These functions include risk management, employee health and welfare and equipment replacement.

FIDUCIARY FUNDS
Funds that account for resource held in a trustee, custodial or agency capacity for others.

Housing Successor Fund — (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. On February 1, 2012, the City elected to become the Successor Agency to 199

FUND DESCRIPTIONS
the RDA to wind down its affairs. A new fund was created to account for the activities of the Successor Agency during the dissolution process.

Community Facilities District Fund
This fund accounts for the Community Facilities Districts No. 89-1 (East Placentia) and 2018-1 (Transit Oriented District) providing a special tax to pay for certain public facilities within such community facilities district, to levy such special tax and to provide non -General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements constructed within the Transit Oriented District. This fund also accounts for the service of $25,000,000 of Community Facilities District No. 89-1 (East Placentia) Special Tax Bonds issued to finance the construction of street and drainage infrastructure improvements and to fund development of a 13 -acre park/recreation sports complex to benefit properties within the District.

Public Safety CFD 2014-01 Fund
This fund accounts for revenues and expenditures to provide public safety services associated with new development within Placentia including, but not limited to, police protection, fire protection, and ambulance and paramedic services. The services would be partially paid for through the levy of a Special Tax on real property.
200

FINANCIAL POLICIES
One of the chief responsibilities of the City of Placentia to its residents is the care of public funds.

These budget and financial management policies are designed to ensure the fiscal stability of the City of Placentia and guide the development and administration of the annual operating and capital improvement budgets through wise and prudent management of municipal finances, while providing for the adequate funding of the services desired by the public and the maintenance of public facilities.

Objectives
The City's financial objectives address revenues, cash management, expenditures, debt and risk management, capital needs, budgeting and management. Specific objectives are:
➢ To protect the policy -making ability of the City Council by ensuring important policy decisions are not dictated by financial problems or emergencies. ➢ To assist City management by providing accurate and timely information on financial conditions.
➢ To provide sound principles to guide the fiscal decisions of the City Council and City management.
➢ To provide essential public and capital facilities and prevent their deterioration. ➢ To set forth operational principles that minimize the cost of government and financial risk, to the extent consistent with services desired by the public. ➢ To enhance the policy -making ability of the City Council by providing accurate information on program costs.
➢ To employ revenue policies that seek to prevent undue or unbalanced reliance on one or a relatively few revenue sources; and,
➢ To implement a system of internal controls that ensures the legal and appropriate use of all City funds.

LONG RANGE FINANCIAL PLANNING POLICIES
The City's fiscal policy is focused on both short- and long-term fiscal sustainability, guided by a 10 -Year Financial Plan, which is a comprehensive plan that encompasses the long-term operating and capital needs of the General Fund.

The ten-year forecast is updated during the budget preparation process as well each quarterly budget report and is used to model significant expense needs including negotiations with labor groups, debt service obligations and the City's capital needs.

BUDGET POLICIES
The City develops an annual Operating Budget which:
➢ Establishes budgets for all funds of the City
201

FINANCIAL POLICIES
➢ Is balanced as to resources and appropriations
➢ Does not exceed state constitutional limits
➢ Is adopted prior to the beginning of the fiscal year in which they are to take effect ➢ Allows adjustments to the budget throughout the fiscal year with proper approvals ➢ Utilizes encumbrances of appropriations as a budgetary control technique ➢ Is adopted by resolution of the City Council
➢ Exercises budget controls at the department level
Balanced Budget
The City Administrator will present a balanced budget for adoption by the City Council prior to the beginning of the fiscal year. A balanced budget is defined as operating revenues equal to or greater than operating expenditures, including any debt service obligations. In some years, it is allowable for total expenditures to exceed revenues with the difference supported by reserved fund balance, if necessary to fund capital improvements projects or other one-time, non -recurring expenditures.

Budget Process & Calendar
The City of Placentia operates on
a fiscal year basis, starting July 1
and ending June 30. The budget
is prepared by the Finance
Department with the support of
each operating department
under the direct supervision of
the City Administrator.

The Finance Department is
responsible for coordinating all
revenue estimates contained in
the budget. Estimates are
reached by analyzing revenue
history; national and local
economic trends and indices; and
development patterns in our
local economy. Revenue projections
conservative assumptions to assure
Departments begin
preparing their indivival
budgets
February 2023
Fiscal Year Begins
July 1, 2023
Budget Approval
Ciit Council
June 2023
City Administrator presents
Proposed FY2023/24 Budget
to Public and City Council
May 2023
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2023
Finance and Public
Works finalize Capital
Improvement Plan
used in the context of the annual budget are based on
the City has adequate financial resources to meet its
obligations and complete all programs approved by the City Council within the course of the fiscal year. When appropriate, these assumptions and specific program allocations are adjusted during the fiscal year.

The Finance Department coordinates the development of the expenditure and internal service budgets with the support of each operating department and the City Administrator. 202

FINANCIAL POLICIES
The proposed budget is then presented to the City Council and the community in public workshop meetings in May and June for review, public input, and deliberation. After providing opportunities for public review and discussion at City Council workshops and City Council meetings, the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting.

After adoption, the budget may be amended by the City Council.

Budget Structure:

The General Fund budget, typically referred to as the operating budget, is the City's annual fiscal blueprint. The General Fund is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The General Fund outlines the many municipal services, programs and projects provided by the City during the fiscal year.

Special Funds are used to account for revenues and expenditures that are restricted by law or set aside for a special purpose. Each fund can be classified into one of six categories: Committed or Assigned General Fund Reserve, Special (Restricted), Capital Project, Debt Service, Enterprise, Internal Service, or Trust and Agency Funds.

The Capital Improvement Program (CIP) budget details the acquisition, construction or rehabilitation of major capital facilities and infrastructure within the current fiscal year. The CIP budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi -year capital projects. In addition, the City will update the five-year Capital Improvement Plan each budget year. However, the adoption of the plan does not authorize the funding for projects beyond the current fiscal year.

Budget Administration
The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. The City Administrator has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect authorized year-end fund balances.

Each operating department will be responsible for the bottom -line budget within each department/ fund. In addition, each department will ensure that adequate funds are available within each expenditure line item before a purchase is made. Departments are required to complete a budget transfer form and get approval to move budgeted money from one operating line item to another within the same fund. Only the City Administrator is authorized to transfer budgeted money from/to salaries, internal service or capital line items within the same fund.

Financial Reporting
On a regular basis, the Finance Department will evaluate financial performance relative to the adopted and adjusted budget, and prepare and present reports to the City Administrator, City Department Directors and Managers. The purpose of these reports is as follows:
203

FINANCIAL POLICIES
➢ Provide an early warning of potential concerns and problems ➢ Identify, investigate and correct accounting errors
➢ Evaluate and explain significance of on -going variances ➢ Give decision makers time to consider actions that may be needed if major deviations in budget -to -actual expenditures or revenues become evident General Fund Budgeting
The basic format of the budget shall identify programs within organizational structures. Programs are defined as specific services provided to the public, other departments, or other organizations.

All assumptions, transfers and other relevant budget data shall be clearly stated.

The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses, such as postponing expenditures, accruing future years' revenues, or rolling over short-term debt. Where possible, the budget and subsequent status reports will integrate performance measurement and productivity indicators.

In instances where specific activities/purchases are authorized by the City Council in a certain fiscal year and remain incomplete and/or unexpended, revenues and/or fund balance may be carried forward, at City Council's discretion, into the next fiscal year to support such activities/purchases through the continuing appropriation authorization.

Provisions will be made for adequate maintenance of capital and equipment and for orderly rehabilitation and replacement within available revenue and budgetary limits. To show true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for services provided by Special Funds to General Fund activities will be budgeted as an expense in the General Fund and as revenue to the Special Fund.

Budgetary and accounting procedures will conform to Generally Accepted Accounting Principles (GAAP) for governmental agencies.

Special Fund Budgeting
The term "Special Funds" shall be used to identify all funds other than the General Fund, inclusive of the following fund types: General Reserve, Special Revenue, Capital Projects, Debt Service, Enterprise, and Internal Service Funds. Special Funds shall be created when legally required, requested by the City Council, or to facilitate internal accounting and financial reporting procedures.

The annual budget for each Special Fund shall be prepared in conjunction with the General Fund budget and shall be submitted to the City Council for adoption prior to the beginning of the fiscal year. Special Funds budgetary and accounting procedures will conform to GAAP.

Activities of the Special Funds shall be reported to the City Council on a regular basis consistent with General Fund reporting responsibilities. To show true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for 204

FINANCIAL POLICIES
services provided between funds will be budgeted as an expense in the fund receiving the services and as revenue to the fund providing the services.

REVENUE MANAGEMENT POLICIES
Sources of Revenue
The City will strive to maintain a diversified and stable revenue portfolio to provide protection from short -run fluctuations in any single revenue source to promote consistent service levels.

Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the capital improvement plan and local government priorities, and whose operation and maintenance costs have been included in Operating Budget forecasts.

Programs and services funded by restricted revenue will be clearly designated as such. Restricted revenue shall only be used for the purposes legally permissible and in a fiscally responsible manner.

Restricted revenues shall be used prior to unrestricted revenue as legally permissible.

The City shall develop and maintain methods of forecasting future revenues and expenditures.

These methods shall project the City's future revenues and expenditures through a variety of methods including, but not limited to, forecasts of the economy and future development of the City.

Revenue Collection
The City shall strive to improve its tax collection rate through legislative initiative and advocacy at the state level and cooperative effort at the county level.

Revenue Projection
The City will estimate General Fund revenues using an objective and analytical process, as well as documenting and maintaining specific assumptions. In instances where there is uncertainty as to assumptions, conservative revenue projections shall be provided. 205

FINANCIAL POLICIES
Fees and Cost Recovery
User fees and charges shall be established at a level related to the direct and indirect cost of providing the service, wherever possible. The City will recalculate the full cost of activities supported by user fees to identify the impact of inflation and other cost increases. Fees shall be adjusted where appropriate to reflect these increases.

Development process costs and related administrative expense shall be totally offset by development fees, wherever possible.

In setting user fees and cost recovery levels, the following factors will be considered:

Community -Wide versus Special Benefit: The level of user fee cost recovery should consider the community -wide versus special service nature of the program or activity. The use of general- purpose revenues is appropriate for community -wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.

Service Recipient versus Service Driver After considering community -wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary; however, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.

Effect of Pricing on the Demand for Services: The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly -stimulated by artificially low prices.

Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low income groups.

Feasibility of Collection and Recovery: Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source.

Grants and Federal Funds
The City shall aggressively pursue all grant opportunities; however, before accepting grants, the City will consider the current and future implications of both accepting and rejecting the monies, including:
206

FINANCIAL POLICIES
➢ The amount of matching funds required
➢ In -kind services needed to be provided
➢ Requirements for reporting, earmarking and level of effort requirements ➢ The related operating expenses; and
➢ Length of grant and consequential disposition of service (i.e. is the City obliged to continue the services after the grant has ended)
Gifts, Bequests and Donations to the City
Gifts and donations to the City will be evaluated to determine what, if any, obligations are to be placed upon the City. Gifts and bequests will be considered as "over and above" basic City appropriations and recorded in accordance with the Generally Accepted Accounting Principles.

Any gift, donation and/or bequest given shall solely be used for the purpose intended by the donor.

Unrestricted gifts will be expended in a manner deemed best by the City Council and/ or appropriate board or commission.

EXPENDITURE POLICIES
The City will maintain a level of expenditures which will provide for the public well-being and safety of the residents of the community.

Council approval is required before expending General Fund or contingency reserves.

Unexpended expenditures budgeted in one fiscal year are not automatically carried over into the next budget year. In instances where the purpose for which the expenditure was budgeted has not been completed by the end of the fiscal year, it may be reauthorized in the following fiscal year through the continuing appropriations process. Multi -year CIP projects that are under construction will be carried into the next fiscal year utilizing the continuing appropriations process.

Staffing
The annual Operating Budget will fully appropriate the
resources needed for authorized regular staffing and
will limit programs to the regular staffing authorized.

The City Council will annually approve an Authorized
Position Control Schedule. Operating expenditure
budgets which have been changed solely as the result
of Council approved labor agreements need not be re-
approved by the Council.

Overtime Management
Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
207

FINANCIAL POLICIES
All overtime must be pre -authorized by a department head or designee unless it is assumed pre - approved by its nature. For example, overtime that results when an employee must respond to an emergency and/or overtime automatically created as a result of a memoranda of understanding.

Department operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures and will be held accountable for such expenditures.

When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
➢ The duration that additional staff resources may be needed ➢ The cost of overtime versus the cost of additional staff ➢ The skills and abilities of current staff
➢ Training costs associated with hiring additional staff Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.

Measure U
The City of Placentia is committed to sound financial policies that maximize the highest level of City services for the people of Placentia. The City Council recognizes the need to protect the City's assets and to ensure long-term financial sustainability.

In November 2018, Placentia voters overwhelmingly approved Measure U, a 1% sales tax increase to help fund the cost of much -needed infrastructure repairs and maintenance as well as public safety and other critical services. To ensure the Measure U funds are spent accordingly, the Placentia City Council voted to update the Policy 460, a reserve policy including guidelines for appropriating new ongoing or one-time unrestricted revenues to be used for specific purposes.

The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
208

FINANCIAL POLICIES
Before GF
Reserve (25%)
met
After GF Reserve
(25%) met
Infrastructure, Vehicles, and Equipment Reserve
40%
50%
Post -Employment Benefits Sustainability Reserve
10%
10%
Employee Recruitment and Retention Reserve (including
additional staff)
30%
30%
General Fund Contingency Reserve
20%
10%
Lastly, Measure U also established an independent Citizens Oversight Committee. The Committee reviews and reports on all Measure U expenditure plans and financial reports to ensure spending is consistent with General Fund Reserve Policy No. 460, as outlined in the above table. The Citizens Oversight Committee will meet regularly at meetings that are open to the public.

ACCOUNTING POLICIES
Accounting and Annual Reporting Policies
The City's Annual Comprehensive Financial Report (ACFR) presents the government and its component units' (entities for which the government is considered to be financially accountable) financial and operating activities. The City's blended component units, although legally separate entities, are, in substance, part of the City's operations and financial data from these units are combined with data of the City. The City's financial statements and accounting records are maintained in accordance with the recommendations of the Governmental Accounting Standards Board (GASB).

The government -wide financial statements report information on all of the non -fiduciary activities of the primary government and its component units. For the most part, the effect of inter -fund activity has been removed from these statements. Governmental activities, normally supported by taxes and inter -governmental revenues, are reported separately from business -type activities that rely, to a significant extent, on fees and charges for support.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund 209

FINANCIAL POLICIES
financial statements. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met. As a general rule, the effect of inter -fund activity has been eliminated from the government - wide financial statements. Direct expenses have not been eliminated from the functional categories; indirect expenses and internal payments have been eliminated.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period.

For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due.

Taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and are therefore recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered measurable and available only when the City receives cash.

The City reports the following governmental fund types:
➢ Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes ➢ Debt Service Funds account for the accumulation of resources for and the payment of principal and interest on general long-term debt
➢ Capital Projects Funds account for financial resources used for the acquisition or construction of infrastructure and major capital facilities The City reports the following proprietary funds:
➢ The Sewer Maintenance Fund accounts for the fees and services for sewer activities. ➢ The Refuse Fund accounts for the fees and services for trash disposal. 210

FINANCIAL POLICIES
Additionally, the City reports the following fund types:
➢ Internal Service Funds account for operations that provide services to other departments of the City on a cost reimbursement basis. These services include self-insurance (liability/workers compensation); acquisition, replacement and maintenance of the City's vehicle fleet & equipment; Strategic IT technology equipment; and employee benefits. ➢ The Other Post -Employment Benefit (OPEB) Trust Fund accounts for the resources set -aside for pre -funding OPEB obligations.
➢ Agency Funds are used to account for various activities in which the City acts as an agent, not as a principal. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
➢ Successor Agency activity is accounted for in a Private -Purpose Trust Fund.

Audit and Financial Reporting
Each year an audit will be conducted by an independent Certified Public Accountant Firm (CPA Firm). The selection of the independent CPA Firm shall be in conformance with the City's professional services bidding procedures. Generally, the City shall request bids for audit services no less frequently than every five years. The CPA Firm shall provide the City Council with an Audit Communication Letter addressing significant findings of the auditors in conjunction with their opinion on the City's Comprehensive Annual Financial Report. These reports shall be submitted to the City Council within sixty (60) days of receipt of the report.

During the annual budget process, the City will make available a preliminary year-end, unaudited, General Fund fund balance. It should be recognized, however, that the balance provided is subject to both unforeseen financial transactions of a material nature and subject to findings of the independent audit. An audit verified year-end balance will be available by the end of December and will be included within the year-end financial analysis report.

The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the GFOA's Award for Excellence.

INVESTMENT POLICIES
The City has adopted a formal Investment Policy that is reviewed annually and approved by the City Council. The City's Investment Policy is intended to provide specific criteria for the prudent investment of City funds with the goal to enhance the economic status of the City while protecting pooled funds and meeting daily cash flow demands.
211

FINANCIAL POLICIES
The Investment Policy is in conformance with all
federal, state and local laws governing the investment
of monies under the control of the City Treasurer and
applies to the City's Pooled Investment Portfolio. The
portfolio includes the General Fund, Capital Project
funds, Debt Service funds, Trust 8t Agency, Proprietary funds, Special Revenue funds, Reserve funds and
Other funds as created.
are subject to and governed
Financial assets held and invested by trustees or fiscal agents according to the regulations established by the State of California pertaining to local agencies as wells as any relative bond indentures or trust agreements.

Delegation of Authority
➢ The Placentia Municipal Code and the authority granted by City Council assign the responsibility of investing unexpended cash to the City Treasurer, an elected position. ➢ The City Treasurer may delegate daily investment activity, such as carrying out the treasurer's investment instructions, confirming treasury transactions and other routine activities.
➢ Investments with a maturity of greater than five years must be approved by the City Council.

Prudence
➢ The treasurer operates the City's pooled cash investment program under § 53600.3 of the California Government Code, applicable state laws, and a Prudent Investor Rule. This affords a broad spectrum of investment opportunities so long as the investment is deemed prudent and permissible by the State of California, various bond indentures and the City's Annual Investment Policy. The treasurer strives to invest 100% of idle funds.

Treasury Objectives
➢ The City will diversify use of investment instruments to avoid incurring unreasonable risks inherent in over -investing in specific instruments, individual financial institutions or maturities.
➢ The Treasurer maintains a diversified portfolio to accomplish the primary objectives in the following order of priority: safety, liquidity and yield.

Maximum Maturities
➢ Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly. ➢ The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
212

FINANCIAL POLICIES
Portfolio Reporting
On a quarterly basis, or as otherwise requested by the City Administrator, the City Treasurer shall provide to the City Council a report indicating each of the City's investments. The report shall include a statement certifying the ability of the City to meet its expenditure requirements for the next six months, or provide an explanation as to why
sufficient money shall, or may not, be available. The
investment portfolio report shall include market
information for all investments.

Authorized Investments
The City is governed by the California Government
Code, §§ 53600 et seq. Within the context of these
limitations, and based on the cost at time of purchase.

A more detailed list of authorized investments are in
the adopted Investment Policy.

FUND BALANCE POLICY
To maintain the City's credit rating and meet seasonal cash flow shortfalls, economic downturns or a local disaster, the budget shall provide for an anticipated fund balance for general government and enterprise fund types. Fund balance shall be exclusive of all restrictions, commitments, and assignments not available for use in emergencies and contingencies.

There are almost always important limitations on the purpose for which all or a portion of the resources of a governmental fund can be used. The forces of these limitations can vary significantly, depending upon their source. Therefore, the various components of fund balance are designed to indicate, "•••the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent." Fund balance is categorized in five classifications, depicting the relative strength of the spending constraints placed on the purposes for which the resources can be used. The five classifications are:

Non -spendable: amounts not in spendable form or are required to be maintained intact (inventories, prepaid items, endowment)
Restricted: portions of fund balance that reflect resources subject to externally enforceable legal restrictions. Amounts constrained to specific purposes by their providers, through constitutional provisions, or by enabling legislation (bond proceeds, Pension Trust Fund assets, Measure M, creditors, grantors, restricted donations or contributions)
213

FINANCIAL POLICIES
Committed: amounts constrained to specific purposes by a government itself, using its highest level of decision -making authority (City Council), and remains binding unless removed in the same manner
Assigned: amounts a government intends to use for a specific purpose; intent can be expressed by the governing body, or by an official or body to which the governing body delegates the authority (year-end encumbrances, infrastructure and rehabilitation funding)
Unassigned: amounts available for any purpose; reported only in the General Fund Internal Service Funds
Fleet Management:The City has established and maintains a Fleet Management Fund to provide for the timely replacement of vehicles and related equipment. The amount retained in this fund, coupled with the annual contributions received by it from any source, shall be adequate to fully fund the replacements approved in the ten-year Financial Plan on any given year.

Information Services Fund The City has established an Information Services Fund to provide for the timely replacement of information technology, both hardware and software. The amount retained in this fund, coupled with annual contributions received by it from any source, shall be adequate to fully fund the improvements included in the ten-year schedule.

Employee Benefits: Reserves will be maintained at a level to cover the cost of ongoing employee benefits during each fiscal year.

Self -Insurance: Reserves will be maintained at a level which, together with purchased insurance policies, adequately protect the City.

CAPITAL IMPROVEMENT POLICIES
The City utilizes the following policies to govern its Capital Improvement Program and the use of special funds that address community capital project needs.

Seven -Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and on City Council approved projects. The seven-year projection shall be presented as part of the proposed annual budget. The Capital Improvement Program (CIP) should be tied to projected revenue and expenditure constraints.

Future planning should consider periods of revenue surplus and shortfall, and adjust projects and programs accordingly. The seven-year projection shall include new capital projects, rehabilitation needs and long-term maintenance.
214

FINANCIAL POLICIES
Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, construction or rehabilitation of major capital facilities and infrastructure. The CIP Project Fund is used to track the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi -year capital projects.

Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
➢ Eliminate the project.
➢ Defer the project for consideration to the next Financial Plan period. ➢ Re -scope or change the phasing of the project to meet the existing budget. ➢ Transfer funding from another specified, lower priority project. ➢ Appropriate additional resources as necessary from fund balance.

The City's CIP projects are budgeted on an annual basis. As a result, monies are allocated to projects in the fiscal year the funding sources are identified, available and approved by Council.

Annual appropriations for capital projects are contained in the appropriate special funds budget.

Seven -Year Capital Improvement Plan
The City will update the seven-year Capital Improvement Plan each budget year. However, the adoption of the seven-year plan does not authorize the funding of projects identified within the seven-year plan beyond the current fiscal year.

The City's capital improvement plan will recognize the borrowing limitation of not only the City but also the debt tolerance (direct and overlapping debt) of the City as a whole. The adopted annual budget shall contain a seven-year summary projection of revenues and expenditures, which specifies the revenue sources and anticipated allocation schedule for the seven-year CIP. This multi -year plan shall be updated on an annual basis. Individual capital improvement projects shall include a projected cost amount for City administration, whereby project estimates reflect the total cost of the project.

Capital Improvement Funding
Within the limitation of existing law, various funding sources may be utilized for capital improvements. Capital projects shall not be dictated by the nature of funding available except to the extent that the projects meet an initial test required to achieve City goals and to the extent that projects must be placed in priority in order to utilize outside funding. The City shall actively pursue outside funding sources for all capital improvement projects. 215

FINANCIAL POLICIES
CIP Budget Carryover
Unexpended project balances shall be carried forward to future fiscal years to complete the intent of the original budget, contingent upon approval by the City Council. The annual budget shall identify an estimated "Continuing Appropriation" balance that will be carried over to complete each specific multi -year project. The City Council will adopt by resolution all continuing appropriations after the fiscal year is closed and final numbers are known.

Upon completion of each capital project, unspent funds shall be reported to the City Council through the year-end budget report. The City Administrator shall provide recommendations to redirect the use of unspent capital project funds in the year-end report and the annual budget.

CIP Funding Criteria
The City will use the following criteria to evaluate pay-as-you-go versus long-term financing (pay - as -you -use) in funding capital improvements:

Factors Favoring - Pay -As -You -Go Financing
➢ Current revenues and adequate fund balances are available or project phasing can be accomplished.
➢ Existing debt levels adversely affect the City's credit rating. ➢ Market conditions are unstable or present difficulties in marketing.

Factors Favoring - Long Term Financing (Pay -As -You -Use) ➢ Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. ➢ The project securing the financing is of the type, which will support an investment grade credit rating.
➢ Market conditions present favorable interest rates and demand for City financings. ➢ A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
➢ The project is immediately required to meet
or relieve capacity needs and current
resources are insufficient or unavailable.
➢ The life of the project or asset to be financed
is ten (10) years or longer.
➢ Vehicle leasing when market conditions
and operational circumstances present
favorable opportunities.

In no case shall projects incur a funding deficit
without the approval of the City Council.
216

FINANCIAL POLICIES

ENTERPRISE FUND FEES AND RATE STRUCTURE
Water, Solid Waste and Sewer: The City will set fees and rates at levels which fully cover the total direct and indirect costs —including operations, capital outlay, and debt service —of the following enterprise programs: refuse and sewer maintenance.

Ongoing Rate Review: The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.

City Services: In accordance with long-standing practices, the City will treat the refuse and sewer maintenance funds in the same manner as if they were privately owned and operated. This means assessing reasonable charges that are reimbursed to the City for the use of City owned facilities, equipment, vehicles and other related services to fully recover these costs.

Enterprise Fund Debt Capacity_ The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City's rate review and setting process.

APPROPRIATIONS LIMIT
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, §7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.

The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least 10 days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget.

The City will strive to develop revenue sources, both new and existing, which are considered non - tax proceeds in calculating its appropriations subject to limitation.

The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds.

The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council.
217

FINANCIAL POLICIES
The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.

DEBT POLICIES
Debt Financing
Debt financing shall generally be limited to one-time capital improvement projects and only under the following circumstances:
➢ When the project's useful life will exceed the term of the financing; ➢ When project revenue or resources will be sufficient to service the debt; and ➢ When the project will benefit the residents of Placentia.

Debt financing shall not be considered appropriate for:
➢ Investment leveraging purposes,
➢ Current operating and maintenance expenses except for issuing short-term instruments such as revenue anticipation notes or tax anticipation notes; and ➢ Any recurring purpose (except as indicated above).

Debt Management
➢ The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
➢ An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service. ➢ The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure.
➢ The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness. ➢ The City will monitor all forms of debt annually coincident with the City's Financial Plan preparation and review process and report concerns and remedies, if needed, to the Council.
➢ The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
➢ The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
218

FINANCIAL POLICIES
Debt Refinancing
Genera/ Guidelines Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be considered (within federal tax law constraints) under the following conditions:
➢ There is a net economic benefit;
➢ It is needed to modernize covenants that are adversely affecting the City's financial position or operations; and
➢ The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

Standards for Economic Savings In general, refinancing for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
➢ Refinancing that produces net present value savings of less than five percent will be considered on a case -by -case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
➢ Refinancing with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

Legal Debt Margin
Under state law, the City has a legal debt limitation not to exceed 15% of the total adjusted assessed valuation of taxable property within City boundaries. In accordance with California Government Code § 43605, only the City's general obligation bonds are subject to that legal debt limit. The City has no outstanding general obligation bonds.

CONTRACTING FOR SERVICES
General Policy Guidelines
Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is committed to using private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs.

Private sector contracting approaches under this policy include construction projects, professional services, outside employment agencies and ongoing operating and maintenance services.
219

FINANCIAL POLICIES
In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered.

Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below.

For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment or absorption by the contractor.

Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case -by -case basis using the following criteria:
➢ Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers? ➢ Can the contract be effectively and efficiently administered? ➢ What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages? ➢ Can a private sector contractor better respond to expansions, contractions or special requirements of the service?
➢ Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award? ➢ Does the use of contract services provide us with an opportunity to redefine service levels?
➢ Will the contract limit our ability to deliver emergency or other high priority services? ➢ Overall, can the City successfully delegate the performance of the service and still retain accountability and responsibility for its delivery?
220

COMMUNITY PROFILE
Community Overview
The City of Placentia is located in the northern part
of Orange County and encompasses just under
seven square miles adjacent to the cities of Yorba
Linda, Brea, Fullerton and Anaheim.

The City was incorporated in 1926 and became a
charter city in 1967. It is governed by a five -
member elected City Council. The city operates
under the Council/Administrator form of city
government whereby City Council members serve
staggered, four-year terms, with a three
consecutive term limit. The Mayor is selected by the
City Council from among its membership and
serves a one-year term. The City Administrator is appointed by the City Council to carry out the policies and direction of the City Council, oversee the day-to-day operations of the City, and appoint department directors.

Placentia is a full -service city that provides the following services: police, fire & life safety, street and park maintenance, recreation, traffic/transportation, public improvements, economic development, building and planning, zoning, and general administrative services.

Demographics
tot
04000

n
1 O
n
W
51,824 Total Population

36.9 Median Age

49.5% Male & 50.5% Female

63.4% Homeownership Rate
_.k.._ 40.7% of Population with
bachelor's degree or Higher
o
0 o
ME
ME
ME ME

ME ME ME

ME ME ME
Median Income- $103,041
17,368 Total Housing Units
221

COMMUNITY PROFILE
50,000 residents, beautiful
recreation.

History
Placentia's rich history began in 1837 when the governor of Mexico granted the Rancho San Juan Cajon De Santa Ana to Juan Ontiveros. This land grant included the area that today comprises Placentia, Anaheim, Brea, and Fullerton. Placentia was placed on the map in 1910 when A.S. Bradford persuaded the Santa Fe Railroad to re-route their track through this area, thus shortening the rail distance to Los Angeles. A station was built and packing houses were established for the town's growing citrus industry. Mr. Bradford and Richard Melrose laid out the main streets of the town and, in his honor, Bradford Avenue and Melrose Avenue retain their names today.

Placentia's climate and rich land attracted an ever-growing number of new residents. The area was well suited for raising citrus fruit, walnuts, avocados, and grapes. Placentia became the center of Valencia Orange Growing and Packing, and its 500 citizens voted to incorporate the City in 1926.

In 1960, Placentia's population had reached only 5,000; however, a phenomenal growth period was just beginning. By 1970, the population had increased five -fold to nearly 25,000.

Today, Placentia is still a fast-growing community with over suburban homes, good schools, stately churches, and wholesome Top Sales Tax Producers (in alphabetical order)
7 -Eleven
76 Arco AM PM
Audi North OC
Beacon Roofing Supply
Bejac
Best 4 Less 76
Chevron
Coastal Spa & Patio
CVS Pharmacy
Facility Solutions Group
Fairway Ford Sales
Marshalls
Nickey Petroleum
Print & Finishing Solutions
Prosource of North Orange
County
Roofing Wholesale
Ross
SC Motors
Schorr Metals
State Bros
Suburban Propane
TFN Architectural Signage
222

BUDGET GLOSSARY
Accrual Basis of
Accounting
A method of accounting that recognizes the financial effect of transactions, events, and inter -fund activities when they occur, regardless of the timing of related cash flows.

Adjusted / Amended
Budget
The adopted budget plus any modifications (increases, decreases and transfers) approved by the City Council during the fiscal year.

Air Quality
Management District
(AQMD)
The air pollution control agency for the four -county region including Los Angeles and Orange counties, as well as parts of Riverside and San Bernardino counties ( www.acmd.gov) .

Air Quality
Management Plan
(AQMP)
A plan developed by the AQMD that serves as the blueprint for all the future rules necessary to bring the area into compliance with federal and state clean air standards.

Allocation of Funds
Setting aside funds for a specific purpose or program. An allocation of funds makes them available for expenditure.

Annual
Comprehensive
Financial Report
(ACFR)
The summarization of the City's financial activity for the previous fiscal year which also includes a summarization of significant milestones that were accomplished during the year by department, fiscal policies, and statistical information. The ACFR is prepared by December of each year.

Appropriation
A specific amount of money authorized by the City Council for an approved work program.

Arterial Highway
Financing Program
(AHFP)
A Measure M funded program for pavement rehabilitation projects on arterial roadways in the county.

Assessed Property
The value set upon real estate or other property by the County Tax Assessor.

Assessed Valuation
A measure of the taxable value of property located within the City against which the tax rate is applied.

Assessed Valuation
(Secured)
That part of the assessment roll containing state assessed property and property the taxes on which are a lien on real property sufficient to secure payment of taxes.

Assessed Valuation
(Unsecured)
The remainder of the assessment roll that is not on the secured roll.

The taxes on the unsecured roll are a personal liability of the assessed owner.
223

BUDGET GLOSSARY
Assessment District
(AD)
A separate unit of government that manages specific resources within defined boundaries. Through self-financing, it can raise predictable funds, such as taxes, user fees or bonds, directly from the people who benefit from the services.

Audit
Prepared by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City's financial statements fairly represent the City's financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with performing an audit, independent auditors customarily issue a Management letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.

Balanced Budget
A budget in which planned expenditures do not exceed planned revenues.

Bond Refinancing
The pay off and re -issuance of bonds to obtain better interest rates and/or bond conditions.

Bonds
A certificate of debt issued by an entity, guaranteeing payment of the original investments, plus interest.

Bradley Burns
Uniform Local Sales
& Use Tax
A 1% local sales tax is collected by the State of California as part of the larger sales and use tax levied on the total retail price of tangible personal property based on business location. Use Tax is the complement of sales tax and imposed on the purchaser, usually for goods purchased out-of-state for local use.

Budget Surplus
The difference between operating revenues and operating expenditures. The Budget Surplus may be used for ongoing expenses (as opposed to year-end balance, which may be used only for one- time expenses).

Budget Amendment
The Council has the sole responsibility for adopting the City's budget and may amend or supplement the budget at any time after adoption by majority vote. The City Administrator has the authority to approve transfers within funds.

California
Environmental
Quality Act
(CEQA)
A state statute enacted in 1970 that requires state and local agencies to identify the significant environmental impacts of their actions and to avoid or mitigate those impacts, if feasible (ceres.ca.gov/ceqa). 224

BUDGET GLOSSARY
California
Transportation
Commission
(CTC)
The agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California ( www.catc.ca.gov)
Capital Equipment
Equipment (fixed assets) with an initial individual cost of $2,500 or more and an expected useful life greater than two years, such as automobiles, microcomputers and furniture.

Capital Expenditure
Expenditure for tangible property with an initial individual cost of $25,000 or more and an expected useful life greater than two years per item.

Capital Improvement
Program Budget
(CIP)
A multi -year financial plan for construction of infrastructure, facilities, and rehabilitation such as buildings, streets, storm drains, and recreational facilities with an initial individual cost of at least $50,000 and an estimated useful life greater than two years.

Certificates of
Participation
(COPs)
Tax-exempt bonds issued by state entities usually secured with revenue from an equipment or facility lease. COPs enable governmental entities to finance capital projects without technically issuing long-term debt. This can be advantageous, as the issuance of long-term debt is commonly subject to voter approval and other state constitutional and statutory requirements. COPs have been used by municipalities to pay for prisons, office buildings, vehicles, and even parks.

City Council
(CC)
Comprised of five City Councilmembers who are elected by district by registered voters of the City. Councilmembers each serve a four-year term. The mayor is selected by fellow councilmembers and serves a one-year term. The City Council adopts legislation, sets policy, adjudicates issues and establishes the budget of the City.

Community
Development Block
Grant (CDBG)
Provides eligible metropolitan cities and urban counties with annual direct grants to revitalize neighborhoods; expand affordable housing and economic opportunities; and/or improve community facilities and services, principally to benefit low- and moderate -income persons.

Community Facilities
District
(CFD)
A special district that can issue tax-exempt bonds as a mechanism by which public entities finance construction and/or acquisition of facilities and provide public services to the district.

Community Oriented
Policing Services
(COPS)
A grant program that provides partial funding of salaries for several front line law enforcement positions.
225

BUDGET GLOSSARY
Conditional Use
Permit
(CUP)
Allows a city or county to consider special uses which may be essential or desirable to a particular community, but which are not allowed as a matter of right within a zoning district, through a public hearing process.

Congestion
Management Plan
(CM P)
Defines a network of state highways and arterials, level of service standards and related procedures.

Consumer Price
Index
(CPI)
A statistical description of price levels provided by the U.S.

Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.

Contingency Reserve
The City has established a policy to set aside a percentage of its General Fund operating expenditures as a contingency reserve.

Cost Allocated
A method used to charge General Fund costs budgeted in one department to another department or another fund.

Debt Service
The payment of principal and interest on borrowed funds such as bonds.

Department,
(Function) Division
Section Organizational units within the Operations Budget that group resources together to provide related types of services.

Discretionary
Funding
Opportunities
Pertains to funds, grants or other resources that are not restricted as to use.

Drug Abuse
Resistance Program
DARE — a police officer -led series of classroom lessons that teaches children from kindergarten through 12th grade how to resist peer pressure and live productive drug- and violence -free lives ( www.dare.com) .

Encumbrance
An encumbrance is not an expenditure, but a reservation of funds to be expended at a future date. A commitment is usually made through a purchase order for the future payment of goods and services not yet received or paid for.

Enterprise Fund
This fund type is used to account for operations that are: (a) financed and operated in a manner similar to private sector enterprises and it is the City's intent that the costs (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges.
226

BUDGET GLOSSARY
Environmental
Enhancement and
Mitigation Program
(EEMP)
A state funded grant program for projects related to environmental enhancement or design, particularly of transportation facilities.

Environmental
Impact Report
(EIR)
A public document used by governmental agencies to analyze the significant environmental effects of a proposed project, to identify alternatives and disclose possible ways to reduce or avoid potential environmental damage. The California Environmental Quality Act requires an EIR whenever the initial study or other evidence in the record has produced substantial evidence that the proposed project might produce significant environmental effects.

Expenditure
The outflow of funds paid or to be paid for an asset, goods or services regardless of when the invoice is actually paid. This term applies to all funds.

Fair Housing Council
of Orange County
(FHCOC)
A private non-profit organization which fosters diversity in housing through education and the enforcement of state and federal fair housing laws ( www.fairhousingoc.orci) .

Fees
A general term used for any charge levied by government for providing a service or permitting an activity.

Fiscal Year
(FY)
Any period of 12 consecutive months designated as the budget year.

Placentia's budget year begins on July 1 and ends on June 30.

Fixed Asset
Assets that are long-term in nature such as land, buildings, machinery, furniture and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.

Franchise Tax
Revenue generated from taxes paid by a business that gave an exclusive contractual agreement to operate and use the public right- of-way in the City Examples includes Southern California Edison, Cable Television, Southern California Gas and Republic Disposal.

Fringe Benefits
These include retirement/pension; health, life, and disability insurance; workers' compensation; and vacation, administrative, medical and special leave of absence time.
227

BUDGET GLOSSARY
Full -Time Equivalent
(FTE)
Refers to part-time hours converted to one full-time equivalent position, which equals 40 hours per week, 52 weeks per year. (2080 hours per year)
Fund
A self -balancing set of accounts to record revenues and expenditures associated with a specific purpose.

Fund Balance
Within a specific fund, the funds remaining when all current and prior year liabilities (expenditures) are subtracted from current and prior year assets (revenues).

Gas Tax
State tax received from gasoline sales utilized solely for street related purposes, such as new construction, rehabilitation or maintenance.

General Fund
The primary operating fund of the City (as opposed to all other City funds, which are designated as "Special Funds").

General Plan
A comprehensive, long-range, policy document required by state law.

The document establishes the City's overall spatial and temporal development pattern.

Geographical
Information System
(GIS)
A computer system capable of assembling, storing, manipulating and displaying geographically referenced information.

Goal
A time/phased strategy that will implement a specific course of action or plan, typically, a long-term process.

Government Finance
Officers Association
(GFOA)
A professional association of state/provincial and local finance officers in the United States and Canada ( www.gfoa.org) .

Governmental
Accounting
Standards Board
(GASB)
Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities ' www.gasb.org) .

Grants
Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.

Gross Domestic
Product (Real)
(GDP)
The total of the goods and services produced by labor and property located in the United States.

Gross State Product
(GSP)
The total of the goods and services produced by labor and property located in the State of California.
228

BUDGET GLOSSARY
Growth Management
Area
(GMA)
Inter -jurisdictional planning regions within Orange County.

Growth Management
Program
(GM P)
A Measure M funded program intended to address the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.

Hotel Tax (TOT)
Also known as the Transient Occupancy Tax (TOT) or bed tax — a 10% tax added to the cost of renting a hotel room within the City.

Infrastructure
Inputs Includes the City's street, bridge, traffic signal, landscaping, and trail networks. To be capitalized as part of the City's infrastructure network, a related component must have an initial individual cost of at least $50,000 and an estimated useful life greater than two years.

Resources (e.g. dollars, staff and other assets) required to accomplish a job or provide a service.

Inter -Fund Transfers
Payments from one fund to another fund, primarily for work or services provided
Landscape, Lighting,
and Park
Maintenance
(LLPM)
An assessment district to provide funds for park and parkway landscaping, lighting and park maintenance.

Lease -Purchase
Agreement
Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.

Level of Effort
Generally used to identify the number of staff providing a particular service. Level of Services Generally used to define the existing or current services, programs and facilities provided by government.

Levy
To impose taxes, special assessments or service charges for the support of governmental activities.

Local Agency
Formation
Commission
(LAFCO)
Reviews proposals for the formation of new local governmental agencies and changes of organization in existing agencies ( www.oclafco.org) .

Local Agency
Investment Fund
(LAIF)
A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds. 229

BUDGET GLOSSARY
Long -Term Debt
Debt with a maturity of more than one year after issuance.

Major Fund
A fund that comprises more than 10% of total citywide budgeted revenues and transfers -in and/or 10% of total budgeted appropriations and transfers -out. Please see the "Major Funds — Summary by Budget Category" tables presented in the Budget Summary chapter.

Measure M
County -wide sales tax measure used to fund a variety of transportation related projects.

Measure M - Growth
Management Area
(M-GMA)
A county grant program that provides funding for projects that benefit the greatest number of jurisdictions within a designated growth management area (GMA) in Orange County. The primary objective of this program is to address current traffic deficiencies and the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.

Measure M —
Turnback
The non-competitive portion of the sales tax revenue generated through Measure M that is "turned back" to the City. Funds are restricted to circulation related projects (street, traffic signal, etc.) and are received quarterly.

Measure U
A 1% sales tax approved by the voters in November 2018 and effective April, 2019 to help fund much -needed infrastructure repairs and maintenance as well as public safety and other critical services.

Memorandum of
Understanding
(MOU)
An agreement outlining the terms of employment entered into between the City and employees of various bargaining units.

Modified Accrual
Basis of Accounting Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, or measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

National Pollutant
Discharge
Elimination System
NPDES — a permit program authorized by the Clean Water Act that controls water pollution by regulating point sources that discharge pollutants into waters of the United States.
230

BUDGET GLOSSARY
Objective
Describes an outcome to be accomplished in specific, well-defined and measurable terms and is achievable within a specific timeframe; generally, programs have objectives.

Operating Budget
A budget for General Fund department service delivery expenditures such as salaries, utilities and supplies. The day-to-day costs of delivering essential City services.

Orange County Fire
Authority
(OCFA)
An agency that provides fire prevention/suppression and emergency services to 23 cities and all the unincorporated areas in Orange County ( www.ocfa.org) .

Orange County
Investment Pool
(OCIP)
A pooling of cash by the county, local agencies and school districts for investment purposes run by the Orange County Treasurer.

Orange County
Transportation
Authority
(OCTA)
A regional transportation agency formed in 1991 to develop and implement unified transportation programs and services for Orange County ( www.octa.net) .

Ordinances
A formal legislative enactment by the governing board (i.e. City Council) of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.

Outputs
The general results expected from programs and functions.

Part I Crimes
The most serious criminal offenses, including murder, rape, robbery, aggravated assault, burglary, larceny/theft, auto theft and arson.

Part II Crimes
Pavement
Management System
All other criminal offenses not defined as Part I crimes.

PMS — a computer -assisted decision -making process designed to help cities and counties prevent pavement problems through maintenance and repair in a timely, cost-effective manner.

Pavement Quality
Index
(PQI)
A scale from 1 to 10 that measures the structure, surface condition and riding comfort of the roadway.

Performance Budget
A budget wherein expenditures are tied to the measurable performance of activities and work programs.

Performance
Measurements
Statistical measures that are collected to show the impact of dollars spent on City services.
231

BUDGET GLOSSARY
Personnel Expenses
Salaries and fringe benefits, such as pensions and insurance, for full- time and part-time employees of the City.

Priority E
Calls Refers to the most serious calls for emergency response for serious emergencies, in -progress calls and potentially life -threatening incidents that require a Code 3 (use of lights and siren) response.

Priority I Calls
Refers to calls for emergency response for serious emergencies, in progress calls and potentially life -threatening incidents that do not require a Code 3 (use of lights and siren) response.

Program
Represents major areas or support functions that can be defined as a service provided to citizens, other departments or other agencies.

Program Budget
A budget wherein expenditures are displayed primarily on programs of work and secondarily by the character and object class of the expenditure.

Property Tax
A tax levied on the assessed value of real property; also known as ad valorem tax. In California, this tax is limited to 1% with the exception of pre -Proposition 13 approved bond debt service. Proposition 13 On June 6, 1978, the California electorate approved Proposition 13, the "People's Initiative to Limit Property Taxation," which limited the tax rate for real estate as follows: the maximum amount of any tax on real property shall not exceed 1% of the full cash value of such property.

The City of Placentia receives $0.1340 cents per dollar of the Prop 13 tax.

Proposition 218
On November 5, 1996, the California electorate approved Proposition 218, the self -titled "Right to Vote on Taxes Act." Proposition 218 added articles XIIIC and XIIID to the California Constitution and made numerous changes to local government finance law. Public officials are required to conduct the public's business in compliance with Proposition 218.

Public Employees'
Retirement System
(PERS)
Provides retirement and health benefit services to members from the state, school districts and local public agencies ( www.calpers.ca.gov) .

Ralph M. Brown Act
The Brown Act is a California law that insures the public can attend and participate in meetings of local government.

Redevelopment
Agency
(RDA)
Formerly charged with the oversight for the redevelopment process for the City of Placentia. In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the 232

BUDGET GLOSSARY
California Supreme Court. As a result, all redevelopment agencies in California were dissolved effective February 1, 2012.

Regional Surface
Transportation
Program
(RSTP)
A federal and state funded grant program used for projects located on highway systems (classified higher than local roads or rural minor collectors), bridges on any public highway, and transit systems.

Reserve
A designated amount of funds set aside from a fund's balance which is legally restricted for a specific purpose and is therefore not available for general appropriations.

Resolution
A special or temporary order of a legislative body (e.g. City Council or Planning Commission) requiring less formality than an ordinance.

Resources
Units of dollars or physical input, such as work years or work hours, and other assets used to support and attain program objectives.

Revenue
Annual income received by the City.

Right of Way
ROW — a strip of land occupied or intended to be occupied by a street, crosswalk, railroad, electric transmission line, oil or gas pipeline, water main, sanitary or storm sewer main, shade trees, or special use.

Southern California
Association of
Governments
(SCAG)
The Metropolitan Planning Organization for Los Angeles, Orange, San Bernardino, Riverside, Ventura and Imperial counties, that is mandated by the federal government to research and draw up plans for transportation, growth management, hazardous waste management and air quality ' www.scac.ca.cov) .

Special Funds
The City's accounts are broken into distinct funds, each earmarked for a different purpose, with the principle and interest of the funds tracked separately. The City's main operating fund is its General Fund, while other City funds are designated as Special Funds. These funds are legally restricted for a specific purpose and is therefore not available for general use.

Traffic Enforcement
Index
The number of moving citations divided by the number of injury accidents.

Transaction Sales
Tax (District Tax)
Similar to the Bradley Burns Sales Tax, a transactions and use sales tax is allocated to the district where the tangible goods are delivered or placed into use. Voter approved district taxes are levied within incorporated city limits. Placentia has a 1% transaction tax authorized in November 2018.
233

BUDGET GLOSSARY
Transfers-In/Out
A transfer of resources between different City funds (see glossary definition of "Fund"). A transfer of cash from the City's General Fund to a City Special Fund, for example, would be designated as a transfer - out in the General Fund, and then a transfer -in in the receiving Special Fund.

Transient Occupancy
Tax
(TOT)
A 10% tax added to the cost of renting a hotel room within the City.

Also known as the Hotel or Bed Tax.

Transportation
Management
Association
(TMA)
An association comprised of employers and property owners that promotes the use of alternative forms of commuting to the single occupant vehicle. Traffic congestion relief and air quality benefits are the primary goals of TMA.

Transportation
Management Plan
(TMP)
A plan that promotes the reduction of single occupant vehicle use in order to improve air quality and relieve congestion. Transportation Subventions Funds from outside sources used to construct transportation improvements that must be used for specific projects.

Unencumbered
Appropriation
That portion of an allocation not yet expended or committed to a specific purpose. Unexpended Appropriation is that portion of an allocation not yet actually paid.

Voice Over Internet
Protocol
(VoIP)
Used to manage the delivery of voice information over the Internet.

Year -End Surplus Funds remaining at the end of a fiscal year that are available for allocation or for one-time purchases (not for on -going programs or services).
234

RESOLUTION NO. R-2023-42

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, TAKING ACTIONS NECESSARY
TO ADOPT THE FISCAL YEAR 2023-24 ANNUAL BUDGET;

TAKING ACTIONS NECESSARY TO ADOPT THE FISCAL
YEAR 2023-24 CAPITAL IMPROVEMENT PROGRAM (CIP)
BUDGET WITH AN APPROPRIATION OF $12,302,590; AND

AUTHORIZING THE POSITION ALLOCATION PLAN AND
COMPENSATION PLAN FOR FISCAL YEAR 2023-24
A. Recitals
(i) The City Administrator, in accordance with Article XII, Sections 1202 and 1203 of the City Charter, has prepared and submitted a proposed annual budget for Fiscal Year 2023-24.
(ii) The City Council has reviewed the proposed budget and conducted a Public Hearing on said budget.
(iii) The Capital Improvement Program on file with the City Clerk incorporates the various anticipated revenues and expenditures of the City of Placentia for the Fiscal Year 2023-24 as known at this time, and the same would constitute a proper budget for the City for such period.
(iv) The City of Placentia Position Allocation Plan and Compensation Plan, effective July 1, 2023 for the PCEA, PPOA, PPMA, FIRE employees and unrepresented employees including the City Administrator, Executive Management, and Mid - Management employees; effective July 1, 2023 are components of the annual budget process.
(v) The City Council desires to amend said Position Allocation Plan and Compensation Plan in accordance with the provisions of the Fiscal Year 2023-24 Budget, effective July 1, 2023.
(vi) All legal prerequisites to the adoption of this Resolution have occurred.

B. Resolution

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. In All respects as set forth in the Recitals, Part A., of this Resolution.

Resolution R-2023-42

Page 1 of 3 ends
← All documents from this meeting