FY 2023-24
PROPOSED
BUDGET
SIG
TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 1
City Manager's Transmittal Letter 3
Strategic Plan 15
Citywide Organization Chart 16
Position Allocation Plan 17
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 22
General Fund Revenue & Expense 24
Special Revenue Funds 34
Debt Service 68
Enterprise Funds 70
Internal Service Funds 74
Fiduciary Fund 78
Capital Project Fund 80
Section 3: Departments
Legislative 82
City Administrator 91
Administrative Services 97
Community Services 110
Development Services 126
Finance 136
Fire & Life Safety 140
General Fund Debt Service 149
General Government 151
Police 153
Public Works 166
Section 4: Capital Improvement Program
Capital Improvement Program Summary 183
Proposed FY 2023/24 CIP Projects 185
7 -Year CIP Program 191
Section 6: Appendix
Gann Limit Appropriation 194
Fund Descriptions 196
Financial Policies 201
Community Profile 221
Budget Glossary 223
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
Ward L. Smith
Mayor
District 5
Chad P. Wanke
Councilmember,
District 4
Jeremy B. Yamaguchi
Mayor Pro -Tem,
District 3
Kevin Kirwin
Councilmember,
District 2
Rhonda Shader
Councilmember,
nictriet 1
CITY OFFICIALS
City Clerk Robert S. McKinnell
City Treasurer Kevin Larson
City Administrator Damien Arrula
Deputy City Administrator Luis Estevez
Deputy City Administrator Rosanna Ramirez
Chief of Police Brad Butts
Fire Chief Jason Dobine
Director of Finance Jennifer Lampman
Director of Development Services Joseph Lambert
Director of Community Services Karen Crocker
Director of Human Resources 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
Special
Revenue
Funds
Enterprise
Funds
General Fund
Fund Type
Debt
Service
Fund Type
Revenues &
Transfers In
Expenditures & Transfers
Out Net Incr/(Decr)
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Internal Service
Fiduciary
$49,801,418
19,249,880
403,750
6,209,550
3,743,500
3,819,000
4 $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)
Agency Fund
Totals
General Fund
1,628,035 1,632,035 (4,000)
84,855,133 86,403,091 (1,547,958)
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.
Transient
Occupancy
Tax
3%
Utility Users
The Wayfair case was decided by the Tax
Supreme Court in 2018 and was 5% Fines & Franchise
Forefeitures Transfers In Fees
implemented in California in April 2019. 1°i 2% 6%
The case, and subsequent state FY 2023/24 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 & 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.
$21,000,000
$11,000,000
$1,000,000
General Fund Historical Revenues
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24
Property Tax -Sales Tax Other Revenues Franchise Taxes Utility Users Tax 6 Revenue
FY 2022/23
Amended
Budget
FY 2022/23
Year End
Estimates
FY 2023/24 Variance to
Proposed Amended
Budget Budget
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forfeitures
Intergovernmental
Charges for Services
Miscellaneous
Total Operating Revenues
Transfers In
Measure U Transfers -In
Employee Retention
Measure U Reserve
OPEB
Total Transfers In
Total Resources
$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
1,547,973
2,655,000
$18,438,083
8,975,000
7,104,140
2,530,907
383,298
9,176,239
1,418, 548
2,146,809
50,173, 024
868,618
2,655,000
885,000 885,000
5,087,973 4,408,618
$55,406,705 $54,581,642
General Fund Expenditure Highlights
$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
1,047,800
6.2%
2.2%
(0.1%)
12.1%
20.0%
(96.7%)
0.6%
25.0%
(13.8%)
(32.3%)
2,760,000 4.0%
920,000 -
1,690,595 91.0%
6,418,395 26.1%
$49,801,418 (10.1%)
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
City Administrator
Administrative Services
Finance
Development Services
Police
Fire & Life Safety
Public Works
Community Services
General Government
Total Department Expenses
Capital Improvement Program
Transfers Out
Debt Service
Total Expenditures
Significant Changes
1,124, 000
633,100
5,870,871
1,222,250
1,835,200
12,872,739
4,337,000
4,758,665
2,728,980
5,224,700
40,607505
12,615,484
37,500
5,215,750
58,476,239
1,004,000
1,010,377
6,002,513
1,305,000
1,571,100
13,612,323
4,503,794
4,795,070
2,947,452
5,209,200
41, 960, 829
4,264,280
36,214
6,021,200
52,282, 523
(10.7%)
59.6%
2.2%
6.8%
(14.4%)
5.7%
3.8%
0.8%
8.0%
(0.3%)
3.3%
(66.2%)
(3.4%)
15.4%
(10.6%)
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/icv460 -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 & 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
;1s
Dev. I m pct
Fees
$735,000
FY2023/24 Proposed CIP by Funding Source
12 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, 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
• 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 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 City Treasurer
City Attorney
Deputy CA
Support Svcs, Policy &
Emergency Services
Administration
Human
Resources/IT
Finance
Emergency
Services
Citizens
City Council
City Administrator
Legislative Affairs &
Economic
Development
Public Relations &
Marketing
16 CITYWIDE ORGANIZATION CHART
Commissions/
Committees
Deputy CA
Public Services, Fire &
Infrastructure
Fire
CIP/Engineering
Development
Services
Public Works
Community
Services
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
ELECTED
MAYOR
CITY COUNCIL
CITY CLERK
CITY TREASURER
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
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
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
17 Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
3 5
8 9
4 7
7 9
5 9
66 3
5 8
9 4
7 7
9 5
9 66
3 5
7 9
5 7
7 9
5 9
66 3
5 8
9 5
7 7
9 6
10 69
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
1 0.45
1 0
0 0
2.45 1
0.45 1
0 0
0 2.45
1 0.65
1 0
0 0
2.65 1
0 1
1 1
1 5
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
0 0
1 1
0 0
0 2
1 1
1 1
0 0
0 2
1 1
1 1
0 0
1 1
1 1
1 1
1 0
1 1
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
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
TOTALS
FINANCE
ACCOUNT CLERK
ACCOUNTANT
ACCOUNTING MANAGER
ACCOUNTING TECHNICIAN
DIRECTOR OF FINANCE
OFFICE ASSISTANT
SENIOR ACCOUNTANT
SENIOR ACCOUNTING TECHNICIAN
SENIOR FINANCIAL ANALYST
SR. MANAGEMENT ANALYST
TOTALS
DEVELOPMENT SERVICES
ADMINISTRATIVE ASSISTANT
ADMINISTRATIVE ASSISTANT
ASSISTANT PLANNER
ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER
ASSOCIATE PLANNER
BUILDING INSPECTOR
BUILDING PERMIT TECHNICIAN
18 . . . • - .
2020-21 2021-22 22-23 23-24
0 0
1 0
0 0
0 2
0 1
3 11
0 0
0 1
23 0
0 1
0 0
0 0
0 0
1 3
13 1
1 1
1 28
0 1
0 1
0 0
0 0
0 1
3 13
1 1
1 1
29 0
1 0
1 1
1 0
0 0
1 3
13 1
1 1
1 32
2020-21 2021-22 22-23 23-24
2 0
1 3
1 0
1 0
1 0
9 2
0 1
3 1
0 1
0 1
0 9
1 0
1 3
1 0
1 1
1 0
9 0
0 1
4 1
0 1
1 1
0 9
2020-21 2021-22 22-23 23-24
0 0
1 0.55
0 1
1 0
0 0
0.55 1
1 1
0 1
0 0.35
1 1
1 0
1 0
0 1
1 2
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
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
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
1 4
2020-21 2021-22 22-23 23-24
o o 0
o o 0
o o 0
o o 1
1 1 1
o 1 1
1 1 1
o 1 0
1 1 0
o o 0
o 1 1
0 0 0
1 1 1
1 1 1
8.55 11.55 11.35
1 1
0 0
1 1
0 0
0 1
1 1
0 0
12 . . . •-
2020-21
-
2020-21 2021-22 22-23 23-24
0 2
1 0
1 1
0 1
3 0
0 0
0 2
2 1
3 0
2 1
0 1
1 0
1 3
0 0
0 0
2 2
1 3
0 2
1 0
2 1
0 1
3 0
0 0
1 2
2 1
3 0
2 1
0 2
1 0
1 3
0 0
0 1
3 2
1 3
POLICE DISPATCHER / RECORDS CLERK (MOVED TO ADMIN) 0 0 0 0 POLICE OFFICER (3 OVERHIRE) 39 39 39 39
POLICE SERVICES OFFICER 2 2 2 2
POLICE SERVICES SUPERVISOR 2 3 3 3
PROPERTY TECHNICIAN 1 1 1 1
SERGEANT 9 9 10 10
SR. ADMINISTRATIVE ASSISTANT 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
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
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
20 .
2020-21 2021-22 22-23 23-24
0 1
72 0
1 73
0 0
75 0
0 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
27 3
1 6
1 6
1 1
6 1
0 0
1 0
0 27
3 1
6 1
6 1
1 6
0 0
1 1
1 0
28 3
1 6
1 6
1 1
9 0
0 1
0 1
0 30
Amended Amended Amended Proposed
2020-21 2021-22 22-23 23-24
0 0
0 1
1 1
2 2
1 1
0 1
0 1
2 2
8 8
0 0
1 1
1 2
1 1
1 1
1 1
1 1
1 1
1 3
8 1
0 2
0 1
1 1
1 1
1 1
1 3
8 1
0 2
0 1
CITY OF PLACENTIA
POSITION ALLOCATION PLAN
FISCAL YEAR 2023-24
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
TOTALS
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
TOTALS
1 4
2020-21 2021-22 22-23 23-24
0 1
2 0
0 0
0 1
22 0
1 2
0 0
0 0
1 26
0 1
2 1
1 1
0 1
29 1
1 2
1 1
1 0
1 30
1 - • - • - . - .
... • -.
2020-21 2021-22 22-23 23-24
0 4
1 0
1 0
0 0
1 7
0 4
1 0
1 0
1 0
1 8
1 4
1 0
1 0
1 1
0 9
1 4
0 1
1 1
1 1
0 10
SUMMARY
FULL-TIME FUNDED PERSONNEL 167 181 188 200
UNFUNDED OVERHIRES 4 4 5 4
ELECTED & APPOINTED PERSONNEL 73 73 73 76
GRAND TOTAL 244 258 266 280
*Uverhires are not tunded
21 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 SuccessorAgncy(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)
PROJECTED CHANGE IN FINANCIAL POSITION
Audited Midyear Midyear
Balance Revenue Expenditures
7/1/2022 Amended Amended
20,929,571.64
4,807,409.18
25,736,980.82
55,406,704.78
8,850,000.00
64,256,704.78
58,476,239.20
12,731,102.13
71,207,341.33
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 -
Est Change in
Available Fund
Balance
22 (3,069,534.42)
(3,881,102.13)
(6,950,636.55)
(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
Unaudited
Balance
6/30/2023
17,860,037.22
926,307.05
18,786,344.27
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
Proposed
Revenue
49,801,418.00
9,200,000.00
59,001,418.00
Proposed
Expenditures
52,282,523.00
9,176,500.00
61,459,023.00
Est. Fund Est. Fund
Change in Balance
Fund Balance 6/30/2023
(2,481,105.00) 15,378,932.22
23,500.00 949,807.05
(2,457,605.00) 16,328,739.27
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
Audited
Balance
7/1/2022
Special Revenues - Developeer Impact Fees
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)
PROJECTED CHANGE IN FINANCIAL POSITION
36,827.31
134,396.60
917,104.42
168,358.66
1,572,458.46
5,940.01
836,543.12
1,613,493.81
1,502,887.74
1,201,513.10
691,607.21
Special Revenues Total 11,804,585.12
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
78,696.49
78,696.49
Midyear
Revenue
Amended
Midyear
Expenditures
Amended
Est Change in
Available Fund
Balance
36,691.70 (36,691.70)
164,400.00 230,521.91 (66,121.91)
525,400.00 1,311,570.20 (786,170.20)
612,500.00 223,000.00 389,500.00
704,000.00 26,308.30 677,691.70
25,900.00 25,900.00
120,000.00 190,000.00 (70,000.00)
541,500.00 1,757,243.01 (1,215,743.01)
1,420,921.46 (1,420,921.46)
29,900.00 206,379.27 (176,479.27)
39,260.00 (39,260.00)
16,115,345.35
404,450.00
404,450.00
(608,235.18) 4,175,000.00
(608,235.18) 4,175,000.00
22,019.52
9,270,277.83
264,949.33
9,557,246.68
Internal Service Funds
601 Employee Health & Wlfre (0039) 19,015.69
605 Risk Management (0040) (2,978,592.06)
610 Equipment Replacement (0041) 51,059.20
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
1,304,100.00
1,017,450.00
4,278,000.00
6,599,550.00
1,206,400.00
2,261,000.00
(2,908,517.17) 3,467,400.00
(45,426,507.53) 3,508,250.00
(45,426,507.53) 3,508,250.00
(11,146,082.46)
(11,146,082.46)
1,995,197.00
1,995,197.00
Grand Total (12,911,833.23) 100,521,897.13
18,944,850.69 (2,829,505.34)
404,450.00
404,450.00
4,175, 919.01
4,175, 919.01
1,321,100.00
1,609, 765.31
4,229,900.00
7,160, 765.31
1,206,400.00
2,261,000.00
3,467,400.00
3,508,250.00
3,508,250.00
2,101,889.00
2,101,889.00
110,970,865.34
Unaudited
Balance
6/30/2023
Proposed
Revenue
Proposed
Expenditures
Est. Fund
Change in
Fund Balance
Est. Fund
Balance
6/30/2023
135.61 - 135.61
68,274.69 86,551.21 86,551.21 154,825.90
130,934.22 271,473.20 271,473.20 402,407.42
557,858.66 482,700.34 50,000.00 432,700.34 990,559.00
2,250,150.16 384,911.60 40,000.00 344,911.60 2,595,061.76 31,840.01 14,247.36 14,247.36 46,087.37
766,543.12 150,000.00 150,000.00 916,543.12
397,750.80 361,499.58 - 361,499.58 759,250.38
81,966.28 90,000.00 90,000.00 171,966.28
1,025,033.83 1,025,033.83
652,347.21 652,347.21
8,975,079.78 10,049,880.29 8,633,153.36 1,416,726.93 10,391,806.71 78,696.49 403,750.00 403,750.00 78,696.49
78,696.49 403,750.00 403,750.00 78,696.49
(919.01) (609,154.19) 281,700.00 (281,700.00) (890,854.19) (919.01) (609,154.19) 281,700.00 (281,700.00) (890,854.19) (17,000.00) 5,019.52 1,377,900.00 1,977,900.00 (600,000.00) (594,980.48) (592,315.31) 8,677,962.52 1,017,450.00 683,800.00 333,650.00 9,011,612.52 48,100.00 313,049.33 3,814,200.00 3,769,230.00 44,970.00 358,019.33 (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
(2,978,592.06) 2,537,100.00 2,537,100.00 (2,978,592.06) 51,059.20 51,059.20
(2,908,517.17) 3,743,500.00 3,743,500.00 (2,908,517.17) (45,426,507.53)
(45,426,507.53)
(106,692.00) (11,252,774.46) 1,628,035.00 1,632,035.00 (4,000.00) (11,256,774.46) (106,692.00) (11,252,774.46) 1,628,035.00 1,632,035.00 (4,000.00) (11,256,774.46) (10,448,968.21) (23,360,801.44) 84,855,133.29 86,403,091.36 (1,547,958.07) (24,908,759.51) (45,426,507.53) 3,819,000.00 3,819,000.00
(45,426,507.53) 3,819,000.00 3,819,000.00
23 PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND
REVENUE & EXPENDITURES
General Fund Budget
FISCAL YEAR 2023-24
Proposed Budget
FISCAL YEAR 2023-24
Revenues
Property Taxes
Sales & Use Taxes
Other Taxes
Perm its/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
1 General Fund Summary
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY23-24
Actuals Actuals Amended Proposed
16,752,112 17,191,427 18,438,083 19,578,023
7,409,742 8,491,412 8,975,000 9,175,000
5,991,696 6,959,372 7,104,140 7,095,500
2,827,571 2,440,247 2,499,768 2,802,000
290,534 503,303 377,000 452,500
9,933 976,416 9,456,422 312,000
982,843 1,400,033 1,504,659 1,514,000
2,240,214 4,086,686 1,963,660 2,454,000
36,504,646 42,048,896 50,318,732 43,383,023
3,075,513 2,381,215 3,671,973 3,718,157
- 920,000
1,155,438 1,050,788 1,062,000 1,335,179
385,146 350,263 354,000 445,060
4,616,096 3,782,265 5,087,973 6,418,395
41,120,742 45,831,162 55,406,705 49,801,418
21,878,062 22,221,745 24,978,405 26,801,599
11,759,584 17,953,627 20,654,225 21,180,430
598,129 1,280,842 12,806,109 4,264,280
34,235,775 41,456,215 58,438,739 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
2020-21 2021-22
Audited Audited Amended YE Estimate Proposed
2022-23
2022-23 2023-24
% Change
from 22-23
Budget
Beginning Fund Balance 1 11,320,403
16,929,516
20,929,572
20,929,572
21,425,994
REVENUE
Property Taxes 16,752,112 17,191,427 18,438,083 18,438,083 19,578,023 106.18% Sales & Use Taxes 7,409,742 8,491,412 8,975,000 8,975,000 9,175,000 102.23% Other Taxes 5,991,696 6,959,372 7,104,140 7,104,140 7,095,500 99.88% Permits/Licenses 2,827,571 2,440,247 2,499,768 2,540,607 2,802,000 112.09% Fines & Forefeitures 290,534 503,303 377,000 383,298 452,500 120.03% Intergovernmental 9,933 976,416 9,456,422 9,176,239 312,000 3.30% Charges for Services 982,843 1,400,033 1,504,659 1,418,777 1,514,000 100.62% Miscellaneous Revenue 2,240,214 4,086,686 1,963,660 2,146,907 2,454,000 124.97% Subtotal Revenues 1 36,504,646 42,048,896 50,318,732 50,183,051 43,383,023 86.22%1 Operating Transfers -In 764,638 279,646 1,547,973 868,618 1,047,800 67.69% Measure U Transfers -in: - - - -
Employee Retention 1,540,583 2,626,970 2,655,000 2,655,000 2,760,000 103.95% OPEB 770,292 875,657 885,000 885,000 1,690,595 191.03%
Subtotal Transfers -in 1 3,075,513 3,782,273 5,087,973 4,408,618 5,498,395 108.07%1 TOTAL OPERATING RESOURCES 1 39,580,158 45,831,170 55,406,705 54,591,668 48,881,418 88.22%1
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
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%1 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%1 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)
1 5,484,111 4,000,056 (3,069,534) 496,423 (2,481,105) 80.83%1 1 16,804,515 20,929,572 17,860,037 21,425,994 18,944,889 106.07%1 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 33,185,461 35,415,446 40,607,505 36,137,989 41,960,829 Less: One Time Operating Expenses
Adjusted Operating Expenses 33,185,461 35,415,446 40,607,505 36,137,989 41,960,829 25% of Budgeted Operating Expenses 8,296,365 8,853,861 10,151,876 9,034,497 10,490,207 General Fund Operating Reserves 9,501,534 16,241,289 15,731,326 19,297,283 16,816,178 General Fund Operating Reserves % 29% 46% 39% 53% 40%
% Funded 115% 183% 155% 214% 160%
26 5/24/2023 3:06 PM
PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND DETAIL
General Fund Budget
FISCAL YEAR 2023-24
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
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates 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 Sales & Use Taxes
4060 General Sales & Use Taxes 7,076,184 8,129,396 8,600,000 8,600,000 8,775,000 4065 Prop 172 Sales & Use Tax 333,558 362,016 375,000 375,000 400,000 Total Sales & Use Taxes 7,409,742 8,491,412 8,975,000 8,975,000 9,175,000 Other Taxes
4050 Utility User Tax 2,502,705 2,466,632 2,550,000 2,550,000 2,550,000 4070 Franchise Taxes 2,466,185 2,650,604 1,325,000 1,325,000 1,350,000 4071 Franchise Taxes - Refuse 825,000 825,000 825,000
4072 Franchise Taxes - Cable 409,000 409,000 410,000
4074 Franchise Taxes - Water 150,000 150,000 150,000
4094 Real Property Transfer Tax 312,328 450,575 415,000 415,000 330,000 4096 Transient Occupancy Tax 674,854 1,385,271 1,425,000 1,425,000 1,475,000 4140 Oil Per Barrel B/L Tax 35,624 6,291 5,140 5,140 5,500 Total Other Taxes 5,991,696 6,959,372 7,104,140 7,104,140 7,095,500 Permits/Licenses
4101 Business License Fees 989,145 1,016,694 1,155,000 1,155,981 1,160,000 4145 Bicycle Licenses - - - 2
4155 Encroachment Permits 258,257 209,529 225,000 225,000 225,000 4160 Building Permits 891,829 763,782 725,000 731,525 775,000 4161 Banner Permits - 350 175 350
4162 Plumbing Permits 142,625 86,980 75,000 75,409 90,000 4163 Fire Plan Check/Permit 42,633 98,766 105,000 111,919 239,000 4164 Electrical Permits 168,873 138,445 100,000 101,507 125,000 4166 Heat/Ventilation Air Cond 299,895 78,376 60,000 84,122 112,000 4168 Swimming Pool Permits 29,897 43,105 50,000 50,000 70,000 4169 Waived Banner Permit Fees - (1,000) (407) (407) -
4172 Transportation Permit 4,418 5,221 5,000 5,198 6,000 Total Permits/Licenses 2,827,571 2,440,247 2,499,768 2,540,607 2,802,000 Fines & Forefeitures
4405 Veh Code Fines (Moving) 55,292 48,978 22,000 27,459 32,500 4410 City Ord Fines (Parking) 164,184 360,911 275,000 275,000 300,000 4411 Administrative Citations 71,058 93,413 80,000 80,840 120,000 Total Fines & Forefeitures 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
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
190 1,330 1,330
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
2,000
Charges for Services
4167 Fire Inspection Fee 200,000 10,097 171,000
4302 General Plan Update Fee (8) -
4303 Technology Fee 34 -
4305 Planning Division Fees 189,339 206,800 175,000 184,603 225,000 4307 Developmt Impact Fee Admin Chg 76,454 5,931 6,500 6,264 6,500 4310 Engineering Fees 178,133 256,129 250,000 250,000 170,000 4324 Old Town Parking Permit 4,080 3,560 3,500 240 -
4325 Parking Permit Fees 10,266 10,984 12,000 22,206 10,000 4326 Towing Fee 13,300 18,949 15,000 18,895 18,500
4327 Storage Fee 44,175 66,500 60,000 62,370 50,000
4328 Lien Fee 9,065 13,235 15,000 15,000 15,000
4329 Emergency Medical Response Fee 15,366 7,515 5,000 5,000 1,000 4330 Special Police Services 41,485 68,123 80,000 131,760 75,000 4333 Vehicle Impound/Releases 14,870 20,486 20,000 19,951 20,000 4334 DUI Vehicle Release Fee 13,240 19,297 15,000 16,017 17,500 4335 Alarm System Monitoring 70,544 147,027 80,000 80,000 80,000 4340 Recreation Programs 41,841 109,420 110,000 110,045 151,000 4342 Special Events - 25,159 33,509 -
4346 Festival Revenue (1,360) 24,066 30,000 29,809 70,000 4347 Memorial Bench Program (1,608) (1,121)
4362 AB939 Compliance Report - 582 -
4364 Sanitation Collect Fees 72,400 23,268 15,000 15,000 15,000 4375 Sale of Map/Publication 385 534 1,000 525 500
4380 Business Site Insp Fee 10,297 8,716 7,500 8,780 6,000 4384 Athletic Field Light Fees 77,989 76,813 52,000 53,733 55,000 4385 Facility Rental 102,475 166,444 105,000 105,000 120,000 4386 Field Use Fees - - 20,000 25,137 35,000
4399 Other Charges for Service 81 146,777 202,000 202,000 202,000 4742 Reimbursement - Strike Team - - 12,837
Total Charges for Services 982,843 1,400,033 1,504,659 1,418,777 1,514,000 Miscellaneous Revenue
4412 Vacant Bldg Registration Fee 270 120 70 70 -
4416 Live Scan Rolling Fee 1,177 4,206 2,000 2,280 2,500 4501 Street Light Assessments (2) - - - -
4601 Interest Revenue 33,165 32,476 225,000 489,437 600,000 4602 Fiscal Agent Interest Revenue 27 1 1 -
4699 Other Interest Earnings (61,431)
29 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
Miscellaneous Revenue (Continued)
4705 Donations & Contributions 5,959
4706 Royalty Revenue 75,287 107,327
4708 NSF Check Fees 60 150
4710 Reimbursements/Other Revenue 291,263 632,769
4711 Lease Revenue 150,236 210,997
4712 SB 90 Reimbursements 20,076 14
4714 Recovery & Restitution - 310
4716 Cell Tower Lease Revenue 280,785 284,354
4717 Billboard Revenue 471,197 471,197
4718 OCWR WDA Import Revenue 99,882 97,145
4719 Restitution Revenue 225 168
4741 Reimbursements - SART Exam 701
4751 Sale of Auction Vehicles 38,350 44,300
4799 Other Contributions & Donatn 5,440 -
4985 Bond Proceeds 2,189,027 -
4999 Other Financing Sources 839,674 - -
Total Miscellaneous Revenue 2,240,214 4,086,686 1,963,660 2,146,907 2,454,000 TOTAL REVENUES 36,504,646 42,048,896 50,318,732 50,183,051 43,383,023 6,400
85,000
25 590,197
150,000
323
285,000
471,000
118,000
105
5,540
25,000
6,845 5,000
85,000 105,000
50 -
446,897 660,000
187,698 200,000
323 500
285,000 285,000
471,197 471,000
118,000 118,000
232 -
6,433 7,000
47,445 -
TRANSFERS IN
7017 Transfer In From Gas Tax 532,880 532,880 673,700
7022 Transfer In From SLESF 100,000 100,000 153,689 150,000 7030 Transfer In From CDBG - 39,100 - 39,100
7048 Transfer In From Sewer Maint 176,700 180,000 182,049 185,000 7052 Transfer In From Measure U 3,851,459 3,502,627 3,540,000 3,540,000 4,450,595 7053 Transfer In From Tech Fee 85,000 -
7055 Transfers In From PS Assmt 30,000
7059 Transfer in from Rehab fund 3,096
7078 Transfer in from Nav Center 10,739 -
7081 Transfer in from Covid Relief 635,803 2,938 -
7083 Transfer in from Hamer Island 695,993 -
7090 Transfer in Measure U Reserve 920,000
TOTAL TRANSFERS 4,616,096 3,782,265 5,087,973 4,408,618 6,418,395
GRAND TOTAL RESOURCES
41,120,742 45,831,162 55,406,705 54,591,668 49,801,418
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 13,109,706 13,915,731 16,099,113 14,174,809 18,222,400 5005 Salaries/Part-Time 1,252,226 1,272,855 1,787,780 1,356,471 1,539,102 5015 Overtime 1,300,202 1,625,660 1,457,000 1,698,801 1,311,000 5016 Overtime - FSLA - - 48,600 - -
5020 Leave Accrual Payout 290,412 347,649 1,126 196,138 - 5021 Extraordinary Leave Buydown 9,922 - - - -
5022 Alternative H&W Payout 73,500 168,289 93,100 78,857 109,800 5023 Signing Bonus Payout 410,132 182,000 231,935 -
5095 Salary Savings - (735,075) - (822,480)
5099 Other Salaries & Wages 2,894 839 -
5105 Health Insurance Allocation 2,077,324 2,152,122 2,896,800 2,321,471 2,998,700 5110 Life Ins Allocation 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
General Fund Detail
General Fund (0010)
Fund 101
2020-21 2021-22 FY22-23 FY22-23 FY23-24
Actuals Actuals Amended YE Estimates Proposed
146,963 148,637
28,699 28,304
5135 Medicare 245,803 265,312
5140 Employers' Social Security 835 478
5141 Employers' PARS/ARS 104,229 101,415
5144 Employer CaIPERS UAL 869,277 -
5145 EmployerCaIPERS Retire NC 1,516,639 1,539,243
5147 ICMA Defined Contribution Plan 176,590 197,534
5150 Tuition Reimbursement 26,916 34,078
5159 Employee Medical Opt Out Plan 226,180 202,529
5163 Life Insurance Premiums 127,770 72,079
5169 STD Ins Premium 34,340 75,849
5170 Sick Leave Buyback 861 12,584
5175 Leave Buyback 341,669 303,993
5195 Residence Assistance 5,008
5199 Other Employee Benefits 3,708 1,153
5500 Contra - Salaries (100,000) (692,007)
5600 Interfund Salaries 23,210
TOTAL SALARIES & BENEFITS 21,878,062 22,221,745
193,900
38,800
65,700
61,500
240,600
900
59,261
1,710,200
238,200
30,000
192,900
188,100
87,800
24,978,405
127,429 190,600
38,600
71,300
67,500
262,757 266,100
900 900
98,450 55,900
107,475 -
1,520,017 2,070,500
185,185 259,800
16,227 30,000
205,106 200,300
37,580 -
84,585
32,961
164,955 90,000
(39) 95,200
(37,723)
22,938,244 26,801,599
25,065
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 138,736 280,483 212,700 78,412 150,000 6005 Legal Services 396,675 512,709 500,000 215,663 400,000 6006 Litigation 187,952 229,452 200,000 217,465 200,000 6010 Accounting & Auditing Service 72,033 56,535 80,000 80,000 80,000 6015 Engineering Services 7,346 17,665 56,000 2,041 45,000 6017 Special Studies - - - - 55,000
6025 Third Party Administration 9,850 13,367 15,200 14,731 12,700 6030 Trustee Fees 2,000 3,250 3,200 -
6040 Misc Bank Charges 47,313 64,059 61,000 57,931 64,500 6041 Bank Over/Short (323) 810 500 (482) 500
6043 Payroll Penalty - 2,864 -
6044 Credit Card Write-offs - 595
6045 Building Inspection Services 13,500 -
6050 Fire Plan Check Services 35,643 39,071 45,000 44,620 20,000 6055 Medical Services 17,715 9,472 22,000 7,446 22,000
6060 Instructional Services - 25,798 30,000 7,312 25,000 6099 Professional Services 472,321 818,603 1,212,050 902,055 1,261,300 6115 Landscaping 337,259 69,959 62,000 52,470 62,000
6116 Tree Maintenance 86,789 120,222 130,000 126,572 130,000 6125 Sidewalk Replacement - - 300
6127 Alarm Monitoring 9,020 4,320 9,600 9,536 10,000
6128 Video Monitoring - - - 100,000
6130 Repair & Maint/Facilities 319,549 686,139 754,486 664,142 773,915 6132 Repair & Maintenance/Streets 0 13,092 12,900 1,751 36,000 6134 Vehicle Repair & Maintenance 163,263 162,616 174,500 143,397 205,000 6135 Repair/Maint Off Furn & Eqp - - 323 375
6136 Software Maintenance 267,189 815,405 951,150 731,284 1,039,500 6137 Repair Maint/Equipment 123,079 141,637 252,470 165,361 249,500 6138 Repairs - Electronic Devices 108 -
6143 Equipment Replacement 369 -
6160 Facility Rental 142,161 147,118 155,100 173,008 198,397 6162 Range Training 32,680 20,310 46,000 17,010 35,000
6165 Vehicle Rental 59,844 107,610 165,000 113,920 269,000 6170 Equipment & Tool Rental 26,931 5,647 35,814 21,719 29,500 6175 Office Equipment Rental 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 &
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
272,957 307,172 230,000 264,020 300,000
26,637 23,840 18,700 13,705 20,350
26,190 45,604 80,500 26,392 72,800
500 3,887 500
200 26 200
19,040 90,115 149,836 132,598 114,400
46,792 69,922 149,336 107,182 109,300
65,902 73,225 93,960 73,754 90,650
107,566 108,458 110,000 114,860 130,904
2,100 12,000 12,015 23,500
7,600 2,828 7,600
4,292 5,200 4,556 6,350
269,959 233,480 336,800 172,940 389,000
4,270 5,520 4,500 2,366 4,500
1,936,925 2,125,872 2,571,564 2,129,568 1,945,008
2,184,757 2,811,656 3,337,900 3,337,900 3,614,000
69,697 68,638 75,000 4,683 -
83,240 144,104 209,500 119,700 171,000
458,560 461,369 567,559 482,015 541,400
378 2,100 1,986 5,000
0 17,822 28,973 28,316 30,000
40,069 47,545 55,450 39,643 53,250
3,263 4,049 8,100 3,454 15,400
21,105 49,001 39,600 36,654 39,900
522,681 635,827 692,600 692,600 650,000
559,098 491,529 437,800 437,800 437,800
13,225 15,951 10,000 12,354 10,000
150,956 192,993 305,000 278,392 305,000
3,187 4,489 6,747 9,230 18,250
- - - 3,194
114,795 94,517 127,127 82,352 114,500
40,931 26,682 46,500 39,902 47,700
26,510 6,585 25,000 9,656 20,000
- 9,500 47,000 27,000 47,000
8,405 3,041 14,000 16,182 22,756
- 340
122 16,891 15,000
9,316 16,275 41,000 21,401 25,500
2,024 2,017 10,000 7,102 10,000
- 184 5,753 -
6,393 31,361 39,147 10,000
4,183 355,655 - - -
779,353 998,669 1,036,900 1,122,209 1,136,000
351,441 355,791 365,300 365,300 369,500
333,257 282,530 247,800 247,800 161,000
28,526 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 -
135,160 100,745 232,963 241,145 161,000
SERVICES 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
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 40,175,372
45,632,630 41,246,690 47,982,029
CIP & EQUIPMENT
6185 Construction Services 151,831 181,099 -
6364 Computer Hardware 1,680 765,975 771,234 -
6730 Improvements Othr Thn Bldgs - 600,000 600,000 -
6740 Infrastructure - Streets & Streetscapes 7,140 100,000 100,000 700,000 6750 Infrastructure - Sewer 612,061 3,245,517 3,245,517 - 6760 Infrastructure - Parks 1,516 - - 134,280
6770 Infrastructure - Major Studies 41,902 358,098 358,098 400,000 6840 Machinery & Equipment 349,849 174,653 259,631 252,905 - 6842 Vehicles 96,449 41,942 102,650 147,367 175,000
6850 Building & Facilities 218,849 7,374,239 7,373,435 2,855,000 TOTAL CIP & EQUIPMENT 598,129 1,280,842 12,806,109 12,848,555 4,264,280
TRANSFERS
8028 Trf Out to Lighting Dist 338,852 374,747 37,500 36,214 8052 Transfer Out to GTBF -
8055 Transfer out to Fund 57 34,129
8082 Transfer out to PPFA 1,028,281 -
TOTAL TRANSFERS 1,401,263 374,747 37,500 36,214
EXPENDITURES GRAND TOTAL 35,637,038 41,830,961 58,476,239 54,095,246 52,282,523 NET CHANGE IN POSITION 5,483,704 4,000,200 (3,069,534) 496,423 (2,481,105) Estimated Budget Fund Balance
Net Change in Position
Estimated Budget Ending Balance
33 21,022,117
(2,481,105)
18,541,012
PLACENTIA
Rich Heritage, Bright Future
SPECIAL REVENUE FUNDS
0 Special Revenue Funds Budget
FISCAL YEAR 2023-24
PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Measure U Fund (0079)
Fund 117
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4062 Measure U Sales Taxes 7,702,915 8,756,568 8,850,000 9,200,000 9,200,000 4710 Reimbursements/Other Revenue - 11,648
Total Revenues 7,702,915 8,756,568 8,850,000 9,211,648 9,200,000
SALARIES & BENEFITS
5015 Overtime
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5,320
684
21 7
77 TOTAL SALARIES & BENEFITS - 6,110
CIP & EQUIPMENT
6185 Construction Services 2,564,819 336,874 - 396,907
6364 Computer Hardware - 431,254 431,254 75,000
6740 Infrastructure - Streets 2,729,258 3,579,679 3,558,618 3,276,500 6751 Infrastructure - Storm Drain 61,253 188,747 188,747 - 6760 Infrastructure - Parks 106,478 2,224,394 2,276,892 835,000 6770 Infrastructure - Major Studies 431,259 431,259 -
6780 Infrastructure- Network/Server - 50,000
6840 Machinery & Equipment 214,879 85,693 363,332 289,796 6842 Vehicles 251,710 333,762 608,545 614,841 90,000
6850 Building & Facilities 94,197 1,363,892 1,019,517 250,000 TOTAL CIP & EQUIPMENT 3,031,408 3,747,515 9,191,102 9,207,832 4,576,500
TRANSFERS
8010 Transfer Out to GF 3,851,459 3,502,627 3,540,000 3,421,460 3,680,000 8090 Transfer out GF Reserve - 920,000
TOTAL TRANSFERS 3,851,459 3,502,627 3,540,000 3,421,460 4,600,000 EXPENDITURES GRAND TOTAL 7,079,209 7,250,142 12,731,102 12,635,402 9,176,500 NET CHANGE IN POSITION 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
2020-21 2021-22
Audited Audited
343,554 404,808
262,344 284,197
164,426 180,973
354,996 339,841
7,500 7,500
453 501
FY22-23
Amended
Bud: et
504,003
330,160
204,403
451,052
7,500
200
1,133,273 1,217,821 1,497,318
SALARIES & BENEFITS
5600 Interfund Salaries - 540,760
TOTAL SALARIES & BENEFITS 252,532 540,760
Special Revenue Funds
State Gas Tax (0017)
Fund 205
FY23-24 Year End
Estimates
325,860
224,294
144,103
303,734
7,500
FY23-24
Proposed
513,422
339,990
215,062
408,373
1,005,490 1,476,847
673,700
673,700
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 46,260 31,927 20,000 20,000
6115 Landscaping 109,715 109,715 109,715 82,286 131,658 6116 Tree Maintenance 138,289 127,249 141,000 104,162 169,200
TOTAL MATERIALS, SUPPLIES & SERVICES
391,795 268,890 270,715
186,448 320,858
CIP & EQUIPMENT
6740 Infrastructure - Streets 800,000
TOTAL CIP & EQUIPMENT
3,993 - - 800,000
TRANSFERS
8052 Transfer Out to GTBF 484,500 408,122 404,450 404,450 403,750 TOTAL TRANSFERS 484,500 408,122 404,450 404,450 403,750 EXPENDITURES GRAND TOTAL 1,132,820 1,217,772 675,165 590,898 2,198,308 NET CHANGE IN POSITION 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
CIP
Measure M (0018)
Fund 210
842,822 1,037,232
19,427 (9,878)
2,716 1,262
1,018,371
56,391
3,000
444,406 1,192,053
83,320
864,965 1,028,616 1,077,762 444,406 1,275,373
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs 28,200 83,400
6905 Principal/Bonds/COP'S/Leases 321,522 403,055 322,000 - 400,000 6915 Interest/Bonds/COP's/Leases 8,593 13,648 32,600 13,750 TOTAL MATERIALS, SUPPLIES & SERVICES 330,115 416,703 382,800 497,150
CIP & EQUIPMENT
6185 Construction Services 559,714 492,041 -
6740 Infrastructure - Streets 1,146,450 1,110,386 600,000 TOTAL CIP & EQUIPMENT 559,714 492,041 1,146,450 1,110,386 600,000 EXPENDITURES GRAND TOTAL 889,829 908,744 1,529,250 1,110,386 1,097,150 NET CHANGE IN POSITION (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
Special Revenue Funds
Air Quality Management (0019)
Fund 215
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
83,559
492
Total Revenues 84,052
49,003
324
68,245
49,865
65,900
49,327 68,245 49,865 65,900
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs 6,900
TOTAL MATERIALS, SUPPLIES & SERVICES 11,444 6,900
CIP & EQUIPMENT
6741 Infrastructure -Traffic - - 145,638
6850 Building & Facilities 25,000
TOTAL CIP & EQUIPMENT 40,610 170,638
20,900
20,900
EXPENDITURES GRAND TOTAL 52,054 177,538 20,900
NET CHANGE IN POSITION 31,997 49,327 (109,293) 49,865 45,000 38 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Asset Seizure (0021)
Fund 225
2020-21 2021-22
Audited di Audited
Revenues
4420 Asset Seizure Funds 23,730 192,500
4601 Interest Revenue 1,779 590 -
Total Revenues 25,509 590 192,500 143,396
143,396
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment 1,104 40,267 - - 10,000
6235 Travel - - 218 -
6250 Staff Training 42,258 27,171 279,678 64,577 50,000 6301 Special Department Expenses 33,316 990 - - -
6360 Uniforms 4,442 - - 10,000
TOTAL MATERIALS, SUPPLIES & SERVICES 76,678 72,870 279,678 64,795 70,000
CIP & EQUIPMENT
6840 Machinery & Equipment 99,140 62,799 122,922 61,225 30,000 6850 Building & Facilities - 18,006 - 3,876 5,000
TOTAL CIP & EQUIPMENT 99,140 80,805 122,922 65,101 35,000 EXPENDITURES GRAND TOTAL 177,376 153,674 402,600 129,895 105,000 NET CHANGE IN POSITION (151,867) (153,084) (210,100) 13,501 (105,000) 39 PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4205 State Grants
4601 Interest Revenue
Total Revenues
TRANSFERS
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
156,731
691
161,285
419
160,000
163,385
165,000
157,422 161,704 160,000 163,385 165,000
8010 Transfer Out to GF - 100,000 160,000 153,689 165,000 TOTAL TRANSFERS - 100,000 160,000 153,689 165,000
EXPENDITURES GRAND TOTAL 100,000 100,000 160,000 153,689 165,000 NET CHANGE IN POSITION 57,422 61,704 - 9,696 -
40 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4501 Street Light Assessments 133,959
7010
Total Revenues 133,959
TRANSFERS IN
Trsf In From GF
TOTAL TRANSFERS
GRAND TOTAL RESOURCES
MATERIALS, SUPPLIES & SERVICES
135,984
135,984
135,286
135,286
338,852 374,747 37,500
338,852 374,747 37,500
472,812 510,731 172,786
85,938
135,286
85,938 135,286
85,938
36,214
36,214
171,500
6015 Engineering Services 9,323 8,789 10,500 10,500
6225 Advertising/Promotional 880 - 1,000 - 1,000
6330 Electricity 452,304 501,942 160,000 398,695 160,000 TOTAL MATERIALS, SUPPLIES & SERVICES 462,507 510,730 171,500 398,695 171,500 EXPENDITURES GRAND TOTAL 462,507 510,730 171,500 398,695 171,500 NET CHANGE IN POSITION 10,305 1 1,286 (312,757)
41 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
Revenues
4520 Landscape Maint Assessments 451,346 449,956 450,858 Total Revenues 451,346 449,956 450,858
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 63,840 57,930 62,000
5015 Overtime 4,766 5,248 -
5020 Leave Accrual Payout 648 540 -
5022 Alternative H&W Payout - 1,213 3,100
5023 Signing Bonus Payout 1,699 -
5105 Health Insurance Allocation 18,307 16,746 17,800
5110 Life Ins Allocation - - 100
5115 Dental Ins Allocation 1,376 1,147 1,000
5120 Optical Ins Allocation 251 204 200
5125 LTD Ins Allocation - - 300
5126 STD Ins Allocation 300
5135 Medicare 1,006 967 900
5141 Employers' PARS/ARS 515 481 500
5145 Employer CaIPERS Retire NC 6,853 5,290 5,500
5159 Employee Medical Opt Out Plan 222 197 200
5175 Leave Buyback 212 - 1,900
5199 Other Employee Benefits 600
TOTAL SALARIES & BENEFITS 113,224 91,663 94,400
281,577
450,858
281,577 450,858
68,119
11,859
533
18,505
1,061
186
1,201
436
5,844
714
1,801
110,260
79,200
600
21,400
100
1,300
300
400
400
1,200
500
7,400
1,200
700
114,700
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 9,323 8,789 10,500 12,600
6115 Landscaping 72,488 72,487 72,500 54,366 72,500
6130 Repair & Maint/Facilities 8,543 10,000
6215 Telephone/Internet 9,809 15,469 12,000 12,127 13,000 6225 Advertising/Promotional 884 1,000
6330 Electricity 15,738 19,476 18,000 15,585 18,000
6335 Water 281,421 219,534 200,000 122,046 188,400
TOTAL MATERIALS, SUPPLIES & SERVICES 398,206 335,754 324,000 204,124 304,500 EXPENDITURES GRAND TOTAL 529,177 427,417 418,400 314,383 419,200 NET CHANGE IN POSITION (77,831) 22,539 32,458 (32,806) 31,658 42 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
CDBG Fund (0030)
Fund 270
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4201 Federal Grants 983,467 155,258
Total Revenues 1,153,467 155,258
860,150
860,150
427,548
280,514
427,548 280,514
SALARIES & BENEFITS
5600 Interfund Salaries - 140,508
TOTAL SALARIES & BENEFITS 97,681 140,508
MATERIALS, SUPPLIES & SERVICES
6401 Community Programs 767,374 365,813 594,200 285,182 TOTAL MATERIALS, SUPPLIES & SERVICES 767,374 365,813 594,200 285,182
CIP & EQUIPMENT
6185 Construction Services 165,650 212,035
6850 Building & Facilities - -
TOTAL CIP & EQUIPMENT 165,650 212,035
159,594 12,252
159,594 12,252
96,723
96,723
242,791
242,791
TRANSFERS
8010 Transfer Out to GF - - 37,723 - -
TOTAL TRANSFERS - - 37,723 - -
EXPENDITURES GRAND TOTAL 1,030,705 718,356 791,517 297,433 339,514 NET CHANGE IN POSITION 122,761 (563,098) 68,633 130,115 (59,000) 43 PROPOSED BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Audited
Revenues
4201 Federal Grants 8,878
4205 State Grants
4206 State Grants - Prop 68
4210 County Grants
4241 Intergovernmental - OCTA
4299 Other Intergovernmental Rev
4760 St Jude Grant 29,000 71,250
Total Revenues 10,655 267,558 3,204,304 723,100 500,000 88,882
(27,397) 107,426
FY22-23
Amended
Bud et
758,157
70,000
1,608,837
160,000
200,000
344,810
62,500
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
FY23-24 Year End
Estimates
423,100
300,000
FY23-24
Proposed
500,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 2,036 3,850 - 1
5005 Salaries/Part-Time 469 - - 457
5015 Overtime 7,464 (0) - 11,682
5105 Health Insurance Allocation 694 552 - 1,185
5115 Dental Ins Allocation 7 72 - 155
5120 Optical Ins Allocation 3 10 - 28
5135 Medicare 152 56 176
5141 Employers' PARS/ARS 18 - - 8
5145 Employer CaIPERS Retire NC 408 663 - 0
5500 Contra -Salaries - - 537,160
TOTAL SALARIES & BENEFITS 11,251 5,204 537,160 13,691
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies 3,600 25,000 150,000 130,000
6099 Professional Services 8,691 13,141 - -
6136 Software Maintenance - 12,515
6301 Special Department Expenses (6,117) 1,550 344,810 234,118 6401 Community Programs - 4,009
TOTAL MATERIALS, SUPPLIES & SERVICES 6,655 39,691 494,810 380,643
CIP & EQUIPMENT
6185 Construction Services 110,600 204,339 -
6740 Infrastructure - Streets - 36,000 104,000 29,500
6741 Infrastructure -Traffic 96,387 85,078
6760 Infrastructure - Parks 1,294,675 324,466
6840 Machinery & Equipment 25,418 163,961 208,837 5,104 6850 Building & Facilities - (0) 125,000 - 500,000
TOTAL CIP & EQUIPMENT 136,019 404,300 1,828,898 444,148 500,000 EXPENDITURES GRAND TOTAL 153,924 449,194 2,860,868 838,482 500,000 NET CHANGE IN POSITION (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 2021-22
Audited Audited
FY22-23
Amended
Bud: et
FY23-24 Year End
Estimates
FY23-24
Proposed
94,436
10,100
130,358
7,600
102,411
6,000
102,411
104,536 137,958 108,411 102,411
104,536 137,958
45 108,411 102,411
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4602 Fiscal Agent Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
115
1,954,111 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
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 111,219 73,158 71,900 67,840 63,800 5015 Overtime 17 28 - 2
5020 Leave Accrual Payout 1,412 2,418 - 1,165
5022 Alternative H&W Payout 775 4,400 285 400
5023 Signing Bonus Payout 1,090 - 407
5099 Other Salaries & Wages 40 -
5105 Health Insurance Allocation 11,631 9,441 10,000 10,057 9,000 5110 Life Ins Allocation 100 - 100
5115 Dental Ins Allocation 799 534 600 394 400
5120 Optical Ins Allocation 183 126 200 103 200
5125 LTD Ins Allocation 400 300
5126 STD Ins Allocation 300 300
5135 Medicare 1,692 1,147 1,100 1,047 1,000
5141 Employers' PARS/ARS 2,431 1,679 1,600 1,406 1,100
5145 Employer CaIPERS Retire NC 9,256 6,270 6,400 5,525 6,200 5159 Employee Medical Opt Out Plan 1,741 300 300 111
5170 Sick Leave Buyback - 102 - 89
5175 Leave Buyback 3,742 1,112 3,700 2,706
5199 Other Employee Benefits 1,300 1,300
TOTAL SALARIES & BENEFITS 148,800 98,220 102,300 91,136 84,100
MATERIALS, SUPPLIES & SERVICES
6005 Legal Services 14,000
6030 Trustee Fees 3,369 3,500 3,500 3,750 2,250
6099 Professional Services 6,884 9,872 20,000 20,000 -
6499 Other Program Expenditures 512,056 93,856
6905 Principal/Bonds/COP'S/Leases 670,000 650,000 695,000 6915 Interest/Bonds/COP's/Leases 387,915 367,952 360,176 206,040 339,538 6935 Lease Expenditure 125,236 110,997 419,857 96,031 417,291 TOTAL MATERIALS, SUPPLIES & SERVICES 523,403 492,322 1,999,589 975,821 1,547,935 EXPENDITURES GRAND TOTAL 677,635 590,541 2,101,889 1,066,957 1,632,035 NET CHANGE IN POSITION 1,276,499 1,667,907 (106,692) 928,240 (4,000) 46 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4505 CFD Assessments 38,996 39,904
4601 Interest Revenue 111 94
Total Revenues 39,107 39,998 42,861 48,870
42,861
48,870
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 4,257 7,866 - -
TOTAL MATERIALS, SUPPLIES & SERVICES 4,257 7,866 -
EXPENDITURES GRAND TOTAL 34,257 7,866 -
NET CHANGE IN POSITION 4,850 32,132 42,861 48,870
47 PROPOSED BUDGET
FISCAL YEAR 2023-24
4321
Revenues
PEG Cable Fees
Total Revenues
Special Revenue Funds
PEG Fund (0058)
Fund 211
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
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
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 16,703 - 17,129
5015 Overtime - 587 -
5020 Leave Accrual Payout 1,077
5023 Signing Bonus Payout - 1,629 -
5105 Health Insurance Allocation 1,499 8
5115 Dental Ins Allocation - 134 - -
5120 Optical Ins Allocation 23
5135 Medicare - 290 - 265
5145 Employer CaIPERS Retire NC 1,268 1,264
5159 Employee Medical Opt Out Plan - - - 1,108
5500 Contra - Salaries (23,210)
TOTAL SALARIES & BENEFITS (0) 19,773
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 54,119 15,851 15,000 4,950
6136 Software Maintenance 22,666 24,002 - -
6290 Dept. Contract Services 2,657 2,779 4,000 3,472
6301 Special Department Expenses 4,058 7,284 - -
6366 Web Based Service/Subcriptions 200 200
6399 Other Supplies - - 2,000 1,627
6845 Office Equipment 6,000 5,424
3,500
4,000
200
2,000
TOTAL MATERIALS, SUPPLIES & SERVICES 83,500 49,916 27,200 15,674 9,700
CIP & EQUIPMENT
6840 Machinery & Equipment - - - - 69,000
TOTAL CIP & EQUIPMENT - - - - 69,000
EXPENDITURES GRAND TOTAL 83,500 49,916 27,200 35,447 78,700 NET CHANGE IN POSITION (1,468) 32,640 52,800 6,445 1,300 48 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031) 954,624 1,034,090 1,167,471 4601 Interest Revenue 2,930 1,928
Total Revenues 957,554 1,036,018 1,167,471
665,984
1,280,805
665,984 1,280,805
CIP & EQUIPMENT
6185 Construction Services 556,062 829,365
6740 Infrastructure - Streets 526,316 1,866,943 1,506,984 1,000,000 TOTAL CIP & EQUIPMENT 556,062 1,355,681 1,866,943 1,506,984 1,000,000 EXPENDITURES GRAND TOTAL 556,062 1,355,681 1,866,943 1,506,984 1,000,000 NET CHANGE IN POSITION 401,492 (319,662) (699,472) (841,000) 280,805 49 PROPOSED BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Audited
Revenues
4205 State Grants 324,513 118,181
4601 Interest Revenue 834 259
Total Revenues 325,347 118,440 138,000
FY22-23
Amended
Bud et
138,000
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
FY23-24 Year End
Estimates
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 109,435 76,361 118,200 115,134 5005 Salaries/Part-Time 515 - 20,000 -
5015 Overtime 34,574 9,068 - 14,785
5020 Leave Accrual Payout 2,043 581 - -
5022 Alternative H&W Payout 750 - 300 250
5023 Signing Bonus Payout 4,900 4,881
5105 Health Insurance Allocation 24,750 15,794 23,700 23,193 5110 Life Ins Allocation - - 200 -
5115 Dental Ins Allocation 1,203 800 1,600 905
5120 Optical Ins Allocation 300 203 300 227
5125 LTD Ins Allocation - - 500 -
5126 STD Ins Allocation 400
5135 Medicare 2,134 1,252 1,800 1,957
5145 Employer CaIPERS Retire NC 25,271 17,407 28,100 27,026 5199 Other Employee Benefits - - 3,100 -
TOTAL SALARIES & BENEFITS 219,594 121,466 203,100 188,358
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - 1,980 - -
6360 Uniforms 2,042
TOTAL MATERIALS, SUPPLIES & SERVICES 712 4,022
CIP & EQUIPMENT
6840 Machinery & Equipment 732 2,475 - -
TOTAL CIP & EQUIPMENT 732 2,475 - -
EXPENDITURES GRAND TOTAL 242,470 127,964 203,100 188,358 NET CHANGE IN POSITION 82,877 (9,524) (65,100) (188,358) 50 FY23-24
Proposed
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
1,454,119
4,241
279,458
3,697
541,500
180,000
361,500
1,458,360 283,154 541,500 180,000 361,500
CIP & EQUIPMENT
6185 Construction Services 8,721 104,436 - 183,140 -
6760 Infrastructure - Parks 1,616,443 2,507 -
6840 Machinery & Equipment 562,546 140,800 -
TOTAL CIP & EQUIPMENT 8,721 666,982 1,757,243 185,648 - EXPENDITURES GRAND TOTAL 8,721 666,982 1,757,243 185,648 - NET CHANGE IN POSITION 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
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
295,875
635
105,045
295
612,500
129,800
482,700
296,511 105,340 612,500 129,800 482,700
CIP & EQUIPMENT
6741 Infrastructure -Traffic - 124,834 198,000 136,460 50,000 6770 Infrastructure - Major Studies - 25,000
6840 Machinery & Equipment 88,325 24,995 - - -
TOTAL CIP & EQUIPMENT 88,325 149,829 223,000 136,460 50,000 EXPENDITURES GRAND TOTAL 88,325 149,829 223,000 136,460 50,000 NET CHANGE IN POSITION 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
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
11,982
32 5,888
12 25,900
11,653
14,247
Total Revenues 12,014 5,900 25,900 11,653 14,247
CIP & EQUIPMENT
6185 Construction Services - 12,300
TOTAL CIP & EQUIPMENT - 12,300
EXPENDITURES GRAND TOTAL - 12,300
NET CHANGE IN POSITION 12,014 (6,400)
53 25,900
11,653 14,247
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
580,319
627
Total Revenues 580,946
94,210
318
164,400
77,849
86,551
94,529 164,400 77,849 86,551
MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance 833 10,283
6350 Small Tools/Equipment -
6399 Other Supplies - -
54,000
51,772
59 TOTAL MATERIALS, SUPPLIES & SERVICES 833 10,283 54,000 51,832
CIP & EQUIPMENT
6185 Construction Services 141,289 19,706
6840 Machinery & Equipment 256,452 148,473 11,124
6850 Building & Facilities 165,398 18,805
TOTAL CIP & EQUIPMENT 397,741 168,179 176,522 18,805
EXPENDITURES GRAND TOTAL 398,574 178,461 230,522 70,636 NET CHANGE IN POSITION 182,372 (83,933) (66,122) 7,212
54 86,551
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues
Special Revenue Funds
CW Aford House ImpactFee(0068)
Fund 244
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
1,424,000
4,733
140,807
2,918
704,000
319,088
384,912
1,428,733 143,725 704,000 319,088 384,912
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 26,308 26,308 40,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - 26,308 26,308 40,000 EXPENDITURES GRAND TOTAL - - 26,308 26,308 40,000
NET CHANGE IN POSITION 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
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
404,346
2,827
105,084
1,898
525,400
253,927
271,473
407,173 106,983 525,400 253,927 271,473
CIP & EQUIPMENT
6185 Construction Services - 46,963
6741 Infrastructure -Traffic - 23,037 21,270
6760 Infrastructure - Parks - 64,967 1,288,534 17,029
TOTAL CIP & EQUIPMENT - 111,930 1,311,570 38,299
EXPENDITURES GRAND TOTAL - 111,930 1,311,570 38,299
NET CHANGE IN POSITION 407,173 (4,947) (786,170) 215,628 56 271,473
PROPOSED BUDGET
FISCAL YEAR 2023-24
4601
Revenues
Interest Revenue
Total Revenues
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
1,564
1,403
525,478 1,403
CIP & EQUIPMENT
6185 Construction Services - 60,740 - 2,805
6741 Infrastructure -Traffic - 19,260 5,468
6770 Infrastructure - Major Studies 20,000 20,000
TOTAL CIP & EQUIPMENT 60,740 39,260 28,273
EXPENDITURES GRAND TOTAL 60,740 39,260 28,273
NET CHANGE IN POSITION 525,478 (59,337) (39,260) (28,273) 57 PROPOSED BUDGET
FISCAL YEAR 2023-24
Special Revenue Funds
TOD Sewer Impact Fees (0071)
Fund 247
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4306 Development Impact Fees 1,582,959 85,456
4601 Interest Revenue 2,382 3,172
Total Revenues 1,585,341 88,628
87,701
90,000
87,701 90,000
CIP & EQUIPMENT
6750 Infrastructure - Sewer - 204,092 1,420,921 729,667 TOTAL CIP & EQUIPMENT - 204,092 1,420,921 729,667
EXPENDITURES GRAND TOTAL - 204,092 1,420,921 729,667
NET CHANGE IN POSITION 1,585,341 (115,464) (1,420,921) (641,966) 58 90,000
PROPOSED BUDGET
FISCAL YEAR 2023-24
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
2,954
834,958
29,900
2,464
2,464 29,900
CIP & EQUIPMENT
6185 Construction Services - 74,898 -
6740 Infrastructure - Streets 3,639 62
6741 Infrastructure -Traffic - 3,285 188,115 188,000
6770 Infrastructure - Major Studies 31,798 18,202 18,202 TOTAL CIP & EQUIPMENT 113,621 206,379 206,202
EXPENDITURES GRAND TOTAL 113,621 206,379 206,202
NET CHANGE IN POSITION 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
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
432,899
425
1,787
(146)
163,223
(1)
1,444
120,000
196,104
150,000
435,111 164,522 120,000 196,104 150,000
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies - 37,100 90,000 68,138
6099 Professional Services 100,000 3,945
TOTAL MATERIALS, SUPPLIES & SERVICES 37,100 190,000 72,083 EXPENDITURES GRAND TOTAL 37,100 190,000 72,083
NET CHANGE IN POSITION 435,111 127,422 (70,000) 124,021 60 150,000
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4302 General Plan Update Fee
4303 Technology Fee
4601 Interest Revenue
Total Revenues
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
96 244,499
993
(40)
86,879
731
60,000
104,305
245,593 87,570 60,000 104,305
CIP & EQUIPMENT
6840 Machinery & Equipment 32,340 71,385
TOTAL CIP & EQUIPMENT 32,340 71,385
EXPENDITURES GRAND TOTAL 85,000 32,340 71,385
NET CHANGE IN POSITION 160,593 55,230 (11,385) 104,305
61 PROPOSED BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Audited
Revenues
4205 State Grants 160,000
4601 Interest Revenue 310 318
Total Revenues 160,310 318
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 0 0
5015 Overtime 4,548 4,790 11,335
5105 Health Insurance Allocation 409 478 - 909
5115 Dental Ins Allocation 15 34 37
5120 Optical Ins Allocation 4 6 - 8
5135 Medicare 66 69 146
5145 Employer CaIPERS Retire NC 0 0 -
FY22-23
Amended
Bud et
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
FY23-24 Year End
Estimates
FY23-24
Proposed
62,000
62,000
TOTAL SALARIES & BENEFITS 5,042 5,378 - 12,435 -
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses 4,555 30,000
6360 Uniforms 282 - - - 10,000
TOTAL MATERIALS, SUPPLIES & SERVICES 282 4,555 - - 40,000 EXPENDITURES GRAND TOTAL 9,540 9,933 12,435 40,000
NET CHANGE IN POSITION 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 5B2 Construction Funds
4212 SB2 Direct Funds to City
4213 5B2 Direct to City - Admin
Total Revenues
Special Revenue Funds
Placentia Reg Nav Cent(0078)
Fund 231
625,000
143,751
1,068,947
625,000 625,000
637,149 1,431,100
38,644
204,035 500,000
10,739 25,000
625,000 625,000
341,525 1,244,700
29,845 -
500,000
25,000
1,837,698 1,515,568 2,581,100 996,371 2,394,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 135,100 17,576 99,500
5015 Overtime - - (932)
5022 Alternative H&W Payout - - 300
5105 Health Insurance Allocation - - 11,300 3,434 16,200 5110 Life Ins Allocation 100 - 200
5115 Dental Ins Allocation - - 800 29 900
5120 Optical Ins Allocation 200 15 200
5125 LTD Ins Allocation - - 200 500
5126 STD Ins Allocation 200 400
5135 Medicare - - 600 241 1,500
5145 Employer CaIPERS Retire NC 3,000 1,295 18,800
5199 Other Employee Benefits - 600 2,200
5600 Interfund Salaries 10,739
TOTAL SALARIES & BENEFITS - 10,739 152,100 21,658 140,700
MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring 3,500 285 3,500
6215 Telephone/Internet 1,704 2,353 2,500 1,081 2,500
6290 Dept. Contract Services 1,600,851 1,601,421 1,680,000 1,648,570 1,680,000 6312 SB2 Allocations to NSPA - Oper - 165,090 500,000 177,859 500,000 6330 Electricity 3,478 (3,478) 4,906
6935 Lease Expenditure 19,000 18,000 18,000 18,000 18,000 6999 Other Expenditure 16,339 50,000 25,171 50,000
TOTAL MATERIALS, SUPPLIES & SERVICES 1,624,606 1,799,725 2,254,000 1,875,872 2,254,000
CIP & EQUIPMENT
6840 Machinery & Equipment 1,433 78,450 1,593
6899 Other Capital Outlay 213,015 45,493 150,000
TOTAL CIP & EQUIPMENT 214,448 123,944 150,000 1,593
EXPENDITURES GRAND TOTAL 1,849,793 1,934,407 2,556,100 1,899,123 2,394,700 NET CHANGE IN POSITION (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 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
64 29,980
29,980
1,100
1,100
1,100
28,880
572
572
572
(572)
PROPOSED BUDGET
FISCAL YEAR 2023-24
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
18 18
86,117
86,117
MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - - 13,800 7,246 6,554 6365 Computer Software - 56,000 56,000
6499 Other Program Expenditures - - 16,317 9,690 6,627
TOTAL MATERIALS, SUPPLIES & SERVICES - - 86,117 72,936 13,181 EXPENDITURES GRAND TOTAL - - 86,117 72,936 13,181
NET CHANGE IN POSITION - 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
Special Revenue Funds
County Annexation (0084)
Fund 283
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
1,500,000 1,500,000
1,500,000 1,500,000
684,025
684,025
CIP & EQUIPMENT
6740 Infrastructure - Streets - - 120,000 406
TOTAL CIP & EQUIPMENT
TRANSFERS
8010 Transfer Out to GF 695,975
TOTAL TRANSFERS 695,975
EXPENDITURES GRAND TOTAL 1,500,000
NET CHANGE IN POSITION - - -
120,000 406
66 406
1,499,594
PROPOSED BUDGET
FISCAL YEAR 2023-24
Revenues
4001 Current Year -Secured
Special Revenue Funds
EIFD (0086)
Fund 285
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
3,755
Total Revenues 3,755
EXPENDITURES GRAND TOTAL
NET CHANGE IN POSITION
67 5,000
5,000
3,755 5,000
PLACENTIA
Rich Heritage, Bright Future
DEBT SERVICE FUND
Debt Service Fund Budget
FISCAL YEAR 2023-24
PROPOSED BUDGET
FISCAL YEAR 2023-24
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4601 Interest Revenue 4,089 136 - -
Total Revenues 3,660,089 136 -
TRANSFERS IN
7017 Transfer In From Gas Tax 484,500 408,122 404,450 404,450 403,750 TOTAL TRANSFERS 484,500 408,122 404,450 404,450 403,750 GRAND TOTAL RESOURCES 4,144,589 408,258 404,450 404,450 403,750
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 2,033 3,250 3,250 3,250
6905 Principal/Bonds/COP's/Leases 4,216,000 351,000 353,000 201,783 358,000 6915 Interest/Bonds/COP'S/Leases 219,027 53,906 48,200 42,500 TOTAL MATERIALS, SUPPLIES & SERVICES 4,561,311 408,156 404,450 201,783 403,750 EXPENDITURES GRAND TOTAL 4,561,311 408,156 404,450 201,783 403,750 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Audited
87 41
FY22-23
Amended
Bud et
1,304,100
87 41 1,304,100
Enterprise Funds
Sewer Construction (0024)
Fund 240
FY23-24 Year End
Estimates
FY23-24
Proposed
1,377,900
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
TOTAL SALARIES & BENEFITS - - 121,100 92,737 177,900
CIP & EQUIPMENT
6750 Infrastructure - Sewer - 1,200,000 1,800,000
TOTAL CIP & EQUIPMENT - - 1,200,000 - 1,800,000
EXPENDITURES GRAND TOTAL - - 1,321,100 92,737 1,977,900 NET CHANGE IN POSITION 87 41 (17,000) (92,737) (600,000) 71 PROPOSED BUDGET
FISCAL YEAR 2023-24
Enterprise Funds
Refuse Administration (0037)
Fund 501
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud: et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4354 City Admin Fee 449,412 488,622
4358 Contractor 3,237,426 3,204,108
4601 Interest Revenue 1,302 513
4710 Reimbursements/Other Revenue 38,996 - 26,417
Total Revenues 3,688,140 3,732,240 4,278,000 2,766,152 3,814,200 506,000
3,772,000
336,970
2,402,765
424,200
3,390,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 143,151 185,164 213,400 206,899 228,000 5005 Salaries/Part-Time 67 1 -
5015 Overtime - 450 - 1,925
5020 Leave Accrual Payout 1,639 2,469 - 404
5022 Alternative H&W Payout - 1,538 2,600 1,328 1,200
5023 Signing Bonus Payout - 4,944 - 569 -
5105 Health Insurance Allocation 13,388 18,390 23,600 23,425 23,800 5110 Life Ins Allocation - 300 300
5115 Dental Ins Allocation 908 1,201 1,500 1,249 1,600
5120 Optical Ins Allocation 215 265 400 261 400
5125 LTD Ins Allocation - 1,000 1,100
5126 STD Ins Allocation 900 900
5135 Medicare 2,148 2,902 3,100 3,236 3,400
5141 Employers' PARS/ARS 7,219 7,333 7,300 7,093 7,200
5145 Employer CaIPERS Retire NC (369,061) (292,841) 18,600 17,256 22,000 5146 OPEB Expense (32,677) 67,213 - -
5159 Employee Medical Opt Out Plan 4,327 4,437 4,500 4,440 4,500 5170 Sick Leave Buyback 340 - 297
5175 Leave Buyback 3,479 1,423 8,300 7,909
5199 Other Employee Benefits - 2,700 3,000
TOTAL SALARIES & BENEFITS (219,711) 5,228 288,200 276,292 297,400
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 26,303 36,771 60,000 58,908 60,000 6101 Disposal 3,309,852 3,218,507 3,712,000 2,781,190 3,390,000 6225 Advertising/Promotional 9,626 1,500 150
6290 Dept. Contract Services 146,179 144,582 148,000 1,480 6299 Other Purchased Services 16,189 5,826 20,200 4,082 20,200 TOTAL MATERIALS, SUPPLIES & SERVICES 3,498,523 3,415,311 3,941,700 2,844,179 3,471,830 EXPENDITURES GRAND TOTAL 3,285,199 3,420,540 4,229,900 3,120,472 3,769,230 NET CHANGE IN POSITION 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
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
783,174
2,986
790,965
1,444
1,017,450
1,005,575
1,017,450
786,160 792,409 1,017,450 1,005,575 1,017,450
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 228,135 260,837 325,500 309,700 321,700 5015 Overtime 9,254 8,480 - 11,198
5020 Leave Accrual Payout 3,682 2,129 - 16,831
5022 Alternative H&W Payout 3,186 6,600 1,998 1,400
5023 Signing Bonus Payout 5,638 - 407 -
5105 Health Insurance Allocation 47,684 44,952 47,700 44,607 44,400 5110 Life Ins Allocation - - 500 - 500
5115 Dental Ins Allocation 2,548 2,431 4,300 2,241 2,400 5120 Optical Ins Allocation 652 579 1,000 467 700
5125 LTD Ins Allocation - 1,600 1,600
5126 STD Ins Allocation - 1,300 1,400
5135 Medicare 3,636 4,190 4,800 5,095 4,800
5141 Employers' PARS/ARS 4,021 3,841 4,000 3,811 3,800
5145 Employer CaIPERS Retire NC (2,076,404) (1,164,522) 28,800 26,768 31,500 5146 OPEB Expense (502,041) 21,681 - - -
5159 Employee Medical Opt Out Plan 1,540 3,452 6,500 6,341 6,300 5175 Leave Buyback 2,425 1,017 8,800 5,597 -
5199 Other Employee Benefits - 3,000 3,300
TOTAL SALARIES & BENEFITS (2,241,674) (802,108) 444,400 435,060 423,800
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 63,000
6099 Professional Services 15,225 8,025 -
6120 R & M/Sewer & Storm Drain 169,863 116,728 203,755 203,711 6122 Sewer User Fees 39,865 34,069 40,000 34,516
6250 Staff Training 300 -
6255 Dues & Memberships 200 202
6297 Billing Services 11,100 13,614 30,000 9,486
6301 Special Department Expenses 2,835 3,148 3,500 2,809 TOTAL MATERIALS, SUPPLIES & SERVICES 349,679 175,584 340,755 250,723
CIP & EQUIPMENT
6185 Construction Services - 72,750 -
6740 Infrastructure - Streets 90,000 90,000
6850 Building & Facilities 25,245 25,245
6895 Depreciation 527,316 527,316 527,316
TOTAL CIP & EQUIPMENT 527,316 600,066 642,562 115,245
TRANSFERS
8010 Transfer Out to GF - 176,700 182,049 182,049
TOTAL TRANSFERS 38,667 176,700 182,049 182,049
EXPENDITURES GRAND TOTAL (1,326,011) 150,241 1,609,765 983,078 NET CHANGE IN POSITION 2,112,171 642,168 (592,315) 22,497 73 225,000
35,000
260,000
683,800
333,650
nur
olokit
Fy
PLACENTIA
Rich Heritage, Bright Future
INTERNAL SERVICE FUNDS
Internal Service Funds Budget
FISCAL YEAR 2023-24
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
2020-21
Audited
2021-22
Audited
FY22-23
Amended
Bud et
14 -
857,624 981,765 1,076,900
(92,844) (84,880) -
128,475 130,162 129,500
16 77 -
892,450 1,027,137 1,206,400
(52,598)
(2,575)
(3,362)
169,696
949,520
10,357
5,117
13,968
(1,339)
1,088,784
15,186
15,186
1,103,969
(211,519)
75 (64,443) -
(2,053)
(4,439) -
122,161 142,000
920,798 1,007,000
10,436 12,000
5,423 9,000
13,813 17,000
9,095 7,400
1,010,791 1,194,400
16,347
16,347
1,027,137
12,000
12,000
1,206,400
Internal Service
Employee Health & Wlfre (0039)
Fund 601
FY23-24 Year End
Estimates
30 807,675
(193, 751)
(123,998)
106,022
(109)
595,869
(79,184)
FY23-24
Proposed
1,076,900
129,500
1,206,400
(1) -
62,953 142,000
800,765 1,007,000
3,531 12,000
3,275 9,000
11,180 17,000
7,400
802,521 1,194,400
9,399
9,399
811,920
(216,052)
12,000
12,000
1,206,400
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
FY23-24 Year End
Estimates
FY23-24
Proposed
1,327,133 1,829, 892
269,945
1,327,133 2,099,837
2,261,000
2,261,000
1,695,750
574,578
2,270,328
16,061 11,126 14,000 8,594
1,961,131 849,108 540,752 233,138
214,813 218,133 300,448 300,448
2,192,005 1,078,367 855,200 542,180
98,143 45,000 110,759
346,667 96,035 105,000 69,934
599,360 973,165 1,036,100 1,034,554
246,793 986,798 154,700 78,244
11,028 60,000 -
4,510 1,011 5,000 552
1,197,330 2,166,179 1,405,800 1,294,042
3,389,335 3,244,546 2,261,000 1,836,222
(2,062,202) (1,144,709) 434,106
76 2,537,100
2,537,100
121,000
22,600
400
1,600
300
500
500
1,800
9,300
14,000
540,752
300,448
100
1,013,300
45,000
105,000
1,154,100
154,700
60,000
5,000
1,523,800
2,537,100
PROPOSED BUDGET
FISCAL YEAR 2023-24
4750
Revenues
Sale of Surplus Property
Total Revenues
Internal Service
Equipment Replacement (0041)
Fund 610
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
26,730
24,601
26,952 24,601
CIP & EQUIPMENT
6842 Vehicles 76,073 12,418
TOTAL CIP & EQUIPMENT 76,073 12,418
EXPENDITURES GRAND TOTAL 76,073 12,418
NET CHANGE IN POSITION (49,120) 12,182
77 21,606
21,606
21,606
nur
I r
FYI&
PLACENTIA
Rich Heritage, Bright Future
FIDUCIARY FUND
Fiduciary Fund Budget
FISCAL YEAR 2023-24
PROPOSED BUDGET
FISCAL YEAR 2023-24
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4602 Fiscal Agent Interest Revenue 1,583 - 76,749
4711 Lease Revenue - 3,069,763 3,508,250 1,772,375 3,819,000 Total Revenues 222 3,071,346 3,508,250 1,849,124 3,819,000
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees - 3,550 4,000 1,250 4,000
6905 Principal/Bonds/COP's/Leases - 1,500,000 2,500 1,860,000 6915 Interest/Bonds/COP's/Leases 1,118,005 2,022,522 2,004,250 1,002,124 1,955,000 6925 Issuance Costs 698,413 63,810
TOTAL MATERIALS, SUPPLIES & SERVICES 47,526,199 2,089,882 3,508,250 1,005,874 3,819,000 EXPENDITURES GRAND TOTAL 47,526,199 2,089,882 3,508,250 1,005,874 3,819,000 NET CHANGE IN POSITION (46,407,971) 981,464 843,250
79 nur
I r
J
PLACENTIA
Rich Heritage, Bright Future
CAPITAL PROJECTS FUND
Capital Project Fund Budget
FISCAL YEAR 2023-24
PROPOSED BUDGET
FISCAL YEAR 2023-24
Capital Projects Fund
City Capital Projects (0033)
Fund 401
2020-21 2021-22
Audited Audited
FY22-23
Amended
Bud et
FY23-24 Year End
Estimates
FY23-24
Proposed
Revenues
4201 Federal Grants 34,572 2,200,000 -
4206 State Grants - Prop 68 1,643,000 -
4299 Other Intergovernmental Rev 332,000
4710 Reimbursements/Other Revenue 64,022 503,183 - 817,747 Total Revenues 221,737 503,183 4,175,000 817,747
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
214,600
1,900
39,100
600
2,700
500
800
900
3,200
16,500
900
TOTAL SALARIES & BENEFITS - 281,700
CIP & EQUIPMENT
6185 Construction Services 61,851 760,977 - 358,836
6740 Infrastructure -Streets 3,120,143 522,858
6741 Infrastructure -Traffic 1,055,776 92,767
TOTAL CIP & EQUIPMENT 61,851 760,977 4,175,919 974,461
EXPENDITURES GRAND TOTAL 61,851 760,977 4,175,919 974,461 281,700 NET CHANGE IN POSITION 159,885 (257,793) (919) (156,714) (281,700) 81 PLACENTIA
Rich Heritage, Bright Future
LEGISLATIVE DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
82 LEGISLATIVE
Organizational Chart
City Council
(5)
Citizens
City Clerk
83 City Treasurer
Legal Services
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
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
City Treasurer
Legal Services
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
Legislative
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 150
5005 Salaries/Part-Time 9,600 9,450 9,600 9,450 9,600
5105 Health Insurance Allocation 47,157 56,777 62,400 62,427 62,400 5115 Dental lns Allocation 6,164 6,164 6,300 5,984 6,300 5120 Optical Ins Allocation 1,006 1,006 1,100 1,030 1,100 5135 Medicare 457 457 500 437 500
5140 Employers' Social Security 835 478 900 900 900
5159 Employee Medical Opt Out Plan 21,879 21,879 21,900 19,910 21,900 TOTAL SALARIES & BENEFITS 87,385 96,361 102,700 100,139 102,700
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 66,936 100,361 100,000 50,169 100,000 6005 Legal Services 396,675 512,709 500,000 215,663 400,000 6006 Litigation 187,952 229,452 200,000 217,465 200,000 6040 Misc Bank Charges 47,313 64,059 61,000 55,543 61,000 6225 Advertising/Promotional 20,861 23,019 13,000 10,540 13,000 6240 Mileage Reimbursement - 200 200
6245 Meetings & Conferences 6,520 27,359 21,300 19,554 21,300 6255 Dues & Memberships 48,902 52,949 54,600 56,067 54,600 6299 Other Purchased Services 48,672 57,303 65,000 14 45,000 6301 Special Department Expenses 11,967 6,598 5,700 5,624 5,700 6315 Office Supplies 43
6320 Books & Periodicals 187 162 500 320 500
6399 Other Supplies - 18
TOTAL MATERIALS, SUPPLIES & SERVICES 835,986 1,073,970 1,021,300 631,020 901,300 EXPENDITURES GRAND TOTAL 923,549 1,170,330 1,124,000 731,159 1,004,000 NET CHANGE IN POSITION (923,549) (1,170,330) (1,124,000) (731,159) (1,004,000) 86 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
Legislative
City Council
101001
FY23-24
Proposed
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 150
5005 Salaries/Part-Time 9,000 8,850 9,000 9,000 9,000
5105 Health Insurance Allocation 41,000 56,744 62,400 62,400 62,400 5115 Dental Ins Allocation 500 4,623 4,700 4,700 4,700
5120 Optical Ins Allocation 800 730 800 800 800
5135 Medicare 300 274 300 300 300
5140 Employers' Social Security 900 478 900 900 900
5159 Employee Medical Opt Out Plan 9,900 9,867 9,900 9,900 9,900 TOTAL SALARIES & BENEFITS 62,400 81,716 88,000 88,000 88,000
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 183,223 100,361 100,000 50,169 100,000 6240 Mileage Reimbursement 100 100 100
6245 Meetings & Conferences 22,101 27,359 20,000 19,554 20,000 6255 Dues & Memberships 50,399 52,524 53,600 52,696 53,600 6301 Special Department Expenses 3,800 6,598 5,700 5,058 5,700 6315 Office Supplies 43
6320 Books & Periodicals 400 162 500 320 500
6399 Other Supplies - 18
TOTAL MATERIALS, SUPPLIES & SERVICES 260,023 187,005 179,900 127,859 179,900 EXPENDITURES GRAND TOTAL 322,423 268,721 267,900 215,859 267,900 NET CHANGE IN POSITION (322,423) (268,721) (267,900) (215,859) (267,900) 87 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
City Clerk
101002
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6006 Litigation 5,000 536
6225 Advertising/Promotional 9,400 23,019 13,000 10,540 13,000 6240 Mileage Reimbursement 100 100 100
6245 Meetings & Conferences 400 400 400
6255 Dues & Memberships 700 330 800 3,276 800
6299 Other Purchased Services 57,260 57,257 35,000 35,000 6301 Special Department Expenses 10,119 565
TOTAL MATERIALS, SUPPLIES & SERVICES 82,979 81,141 49,300 14,381 49,300 EXPENDITURES GRAND TOTAL 93,979 81,141 49,300 14,381 49,300 NET CHANGE IN POSITION (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 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
600 600
33 1,600 1,541 1,600
300 276 300
200 183 200
12,000 12,012 12,000
14,700 14,645 14,700
600
42,000 64,059 61,000
900 900
200 95 200
43,100 64,154 62,100
57,800 78,798 76,800
(57,800) (78,798) (76,800)
89 450
27 1,284 1,600
230 300
137 200
10,010 12,000
600
12,139 14,700
55,543 61,000
900
95 200
55,638 62,100
67,777 76,800
(67,777) (76,800)
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Legislative
Legal Services
101005
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6005 Legal Services 500,000 512,709 500,000 215,663 400,000 6006 Litigation 450,000 228,916 200,000 217,465 200,000 6299 Other Purchased Services 30,000 46 30,000 14 10,000 TOTAL MATERIALS, SUPPLIES & SERVICES 980,000 741,671 730,000 433,141 610,000 EXPENDITURES GRAND TOTAL 980,000 741,671 730,000 433,141 610,000 NET CHANGE IN POSITION (980,000) (741,671) (730,000) (433,141) (610,000) 90 PLACENTIA
Rich Heritage, Bright Future
CITY ADMINISTRATOR
General Fund Budget
FISCAL YEAR 2023-24
CITY ADMINISTRATOR
Organizational Chart
City Administrator
Exec. Asst to City
Administrator
Communications &
Marketing
Communications &
Marketing Manager
Digital Media
Analyst
92 Economic
Development
Senior Management
Analyst
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
Weekly
mrnistrater's
WAeekly Briefing
ADMINISTRATION DEPARTMENT
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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
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
420,587
17,472
2,750
438,246
14,982
4,031
3,902
53,262 56,419 58,800
1,000
2,362 2,217 2,700
688 691 800
1,300
1,300
6,998 7,098 6,200
21,124 21,877 22,700
37,692 39,478 40,800
2,955 -
45,068 22,174 25,000
426,900
3,800
10,200
(9,041)
630,930 605,028 601,500
429,945
4,791
2,769
6,750
58,457
636,400
3,200
97,500
1,500
1,782 5,400
590 1,200
2,200
2,100
7,092 9,300
21,499 17,200
38,417 60,100
2,587
42,850
90,000
9,300
(37,723)
617,528 897,677
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 7,425 3,500 8,500 3,200 6099 Professional Services 6,656 8,700
6225 Advertising/Promotional 1,341 1,500
6230 Printing & Binding 1,024 1,300
6245 Meetings & Conferences 3,917 14,921 14,000 11,240 19,400 6250 Staff Training 89
6255 Dues & Memberships 670 3,726 4,600 1,500 5,000
6301 Special Department Expenses 959 1,176 3,000 2,784 28,000 6315 Office Supplies 988 1,001 1,200 787 1,500
6325 Postage 65 74 300 97 300
6363 Resident Vehicle Rebate Prog 47,000
TOTAL MATERIALS, SUPPLIES & SERVICES 23,045 24,399 31,600 19,697 112,700 EXPENDITURES GRAND TOTAL 679,714 629,427 633,100 637,225 1,010,377 NET CHANGE IN POSITION (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
City Administrator
City Administrator
101511
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
366,500
4,031
55,800
600
1,100
700
1,300
1,300
5,000
13,200
87,800
1,600
19,900
10,200
438,246 426,900 429,945 372,100
14,982 - 4,791 -
4,031 3,800 2,769 2,400
3,902 - 6,750 -
56,419 58,800 58,457 47,500
1,000 - 700
2,217 2,700 1,782 2,000
691 800 590 600
1,300 - 1,000
1,300 - 1,100
7,098 6,200 7,092 5,400
21,877 22,700 21,499 17,200
39,478 40,800 38,417 39,800
2,955 - 2,587 -
22,174 25,000 42,850 45,000
10,200 - 7,300
(9,041) - - -
554,431 605,028 601,500 617,528 542,100
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 1,000 3,500 8,500 3,200 6245 Meetings & Conferences 14,000 14,921 14,000 11,240 19,000 6250 Staff Training 89
6255 Dues & Memberships 2,400 3,726 4,600 1,500 4,600
6301 Special Department Expenses 3,000 1,176 3,000 2,784 3,000 6315 Office Supplies 1,200 1,001 1,200 787 1,200
6325 Postage 300 74 300 97 300
TOTAL MATERIALS, SUPPLIES & SERVICES 21,900 24,399 31,600 19,697 28,100 EXPENDITURES GRAND TOTAL 576,331 629,427 633,100 637,225 570,200 NET CHANGE IN POSITION (576,331) (629,427) (633,100) (637,225) (570,200) 95 PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
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
FY22-23
Amended
Budget
City Administrator
Economic Development/Marketing
101534
FY23-24 Year End
Estimates
FY23-24
Proposed
264,300
800
50,000
800
3,400
600
1,200
1,000
3,900
20,300
45,000
2,000
(37,723)
TOTAL SALARIES & BENEFITS - - 355,577
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
8,700
1,500
1,300
400
400
25,000
300
47,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 84,600
EXPENDITURES GRAND TOTAL - - - - 440,177
NET CHANGE IN POSITION - (440,177)
96 r�
PLACENTIA
Rich Heritage, Bright Future
ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2023-24
ADMINISTRATIVE SERVICES
Organizational Chart
Public Safety
Communications
Public Safety
Communications
Mana er
Communication
Supervisor (3)
Public Safety
Dispatcher (13)
Administrative
Assistant
Human
Resources
L
Human
Resources
Director
Deputy City
Administrator
Deputy Director of
Administrative
Services
Disaster
Preparedness
Senior HR
Analyst
HR Analyst
Senior HR
Technican
HR Office
Clerk
Health Services
Manager
98 Information
Technology
IT Specialist
IT
Technician
Records
Risk
Managment
L
Specialist
Risk
Manager
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.
99 and an 800 MHz
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.
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
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
1,238
Total Revenues 1,238
2,026 15,000
2,026 15,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 1,444,952 2,281,100 1,806,484 2,665,800 5005 Salaries/Part-Time - 126,503 200,000 107,525 125,000 5015 Overtime - 306,136 265,000 283,481 200,000
5020 Leave Accrual Payout - 85,593 286 -
5022 Alternative H&W Payout - 19,688 11,700 9,725 17,400 5023 Signing Bonus Payout - 40,013 23,000
5095 Salary Savings - - (39,700) (65,280)
5099 Other Salaries & Wages - - 742 -
5105 Health Insurance Allocation - 216,568 432,400 271,349 430,000 5110 Life Ins Allocation - - 6,400 - 7,400
5115 Dental Ins Allocation - 11,639 27,300 11,987 26,000 5120 Optical Ins Allocation - 2,395 5,300 2,487 5,400
5125 LTD Ins Allocation - - 9,600 - 10,700
5126 STD Ins Allocation - 8,900 10,100
5135 Medicare - 30,174 33,900 32,532 38,900
5141 Employers' PARS/ARS - 7,660 5,800 6,553 6,300
5145 Employer CaIPERS Retire NC - 116,166 176,600 141,937 224,300 5159 Employee Medical Opt Out Plan - 12,012 12,100 16,443 16,900 5175 Leave Buyback - 41,377 19,100 15,562
5199 Other Employee Benefits - 17,300 17,900
TOTAL SALARIES & BENEFITS - 2,460,876 3,495,800 2,707,094 3,736,820
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 176,622 104,200 25,043 50,000 6044 Credit Card Write-offs 595
6099 Professional Services 164,219 191,100 286,736 257,500 6128 Video Monitoring 100,000
6136 Software Maintenance 402,562 390,150 390,902 500,000 6137 Repair Maint/Equipment 10,695 46,000 24,629 46,000 6143 Equipment Replacement 369
6225 Advertising/Promotional - 149 3,000 1,998 5,350
6230 Printing & Binding - 158 700 39 2,000
6235 Travel - 554
6245 Meetings & Conferences - 1,835 9,600 4,115 10,000
6250 Staff Training - 13,023 71,105 61,885 27,600
6255 Dues & Memberships - 3,781 8,900 3,922 7,400
6290 Dept. Contract Services - 1,223,625 1,296,416 1,120,981 1,204,193 6299 Other Purchased Services - 5,427 6,200 5,000
6301 Special Department Expenses - 24,032 52,000 52,038 26,000 6315 Office Supplies - 7,015 10,500 6,295 7,950
6320 Books & Periodicals - 814 1,000 1,000
6325 Postage - 755 700 219 700
6360 Uniforms - 2,562 17,500 6,064 15,000
6365 Computer Software - 68
6366 Web Based Service/Subcriptions - - 257 -
6399 Other Supplies - - - 547 -
6845 Office Equipment - - 4,241 -
6999 Other Expenditure - - 6,000 5,988 -
TOTAL MATERIALS, SUPPLIES & SERVICES 2,037,273
CIP & EQUIPMENT
101
2,215,071 1,997,483 2,265,693
PROPOSED Q1 BUDGET
Administrative Services
FISCAL YEAR 2023-24 Summary
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
1,088
78,059
934
70,000
90,000
71,460
90,000
2,424
TOTAL CIP & EQUIPMENT - 80,081 160,000 163,884
EXPENDITURES GRAND TOTAL 4,578,230 5,870,871 4,868,462 6,002,513 NET CHANGE IN POSITION - (4,576,992) (5,870,871) (4,866,435) (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
Administrative Services
Human Resources
101512
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
331,200 355,886 784,000
44,100 8,094
31 -
20,416
4,975 4,975 1,100
7,402
576,591
58 1,975
834,500
4,800
5099 Other Salaries & Wages - 742
5105 Health Insurance Allocation 74,800 35,811 129,800 64,505 99,600 5110 Life Ins Allocation 1,000 1,800 1,800
5115 Dental Ins Allocation 2,700 2,190 8,800 3,583 5,400 5120 Optical Ins Allocation 1,100 420 1,600 792 1,200
5125 LTD Ins Allocation 1,500 2,700 2,700
5126 STD Ins Allocation 1,500 2,800 2,900
5135 Medicare 4,700 6,037 11,400 8,637 12,100
5141 Employers' PARS/ARS 5,400 5,637 5,800 5,430 6,300
5145 Employer CaIPERS Retire NC 22,200 22,941 60,300 40,933 79,000 5175 Leave Buyback 8,000 14,246 14,200 10,134 -
5199 Other Employee Benefits 8,500 12,500 12,400
TOTAL SALARIES & BENEFITS 408,305 484,086 1,036,800 713,380 1,062,700
MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 204,712 176,622 104,200 25,043 50,000 6099 Professional Services 144,332 155,963 152,100 105,572 155,000 6225 Advertising/Promotional - 149 3,000 1,998 5,350
6235 Travel - 554
6245 Meetings & Conferences 400 578 6,100 2,784 4,000
6250 Staff Training 3,859 4,085 61,105 53,904 17,600
6255 Dues & Memberships 2,105 2,726 5,000 2,710 5,000
6301 Special Department Expenses (3,170) 3,841 13,700 10,789 6,000 6315 Office Supplies 2,842 4,629 3,000 3,820 3,000
6320 Books & Periodicals 614 814 1,000 1,000
6325 Postage 1,000 678 400 159 400
TOTAL MATERIALS, SUPPLIES & SERVICES
356,694 350,085 349,605
207,332 247,350
CIP & EQUIPMENT
6364 Computer Hardware 337
6855 Furniture & Fixtures 2,424
TOTAL CIP & EQUIPMENT - - - 2,761
EXPENDITURES GRAND TOTAL 764,999 834,171 1,386,405 923,472 1,310,050 NET CHANGE IN POSITION (764,999) (834,171) (1,386,405) (923,472) (1,310,050) 103
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 109,000 92,333
5015 Overtime - 287
5020 Leave Accrual Payout - 12,178
5022 Alternative H&W Payout 2,463 2,463 1,500 250 1,500 5023 Signing Bonus Payout - 3,318
5105 Health Insurance Allocation 29,500 13,599 17,100 16,408 17,200 5110 Life Ins Allocation 400 400 400
5115 Dental Ins Allocation 1,600 631 800 547 800
5120 Optical Ins Allocation 400 162 200 147 200
5125 LTD Ins Allocation 600 600 - 600
5126 STD Ins Allocation 500 500 - 500
5135 Medicare 1,600 1,599 1,800 1,475 1,800
5145 Employer CaIPERS Retire NC 7,800 6,945 8,900 7,519 9,400 5199 Other Employee Benefits 1,000 1,000 - 1,000
FY22-23
Amended
Budget
107,000
Administrative Services
Records
101513
FY23-24 Year End
Estimates
101,423
28 FY23-24
Proposed
121,800
TOTAL SALARIES & BENEFITS 135,469 133,515 139,800
127,796 155,200
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 500 7,535 14,000 13,944 2,500 6230 Printing & Binding 600 700 - 1,000
6255 Dues & Memberships 200 200 200 200
6299 Other Purchased Services 8,200 3,335 6,200 - 5,000 6301 Special Department Expenses - 15 379
6315 Office Supplies 1,700 2,386 6,000 1,883 3,000
6325 Postage 100 77 100 100
TOTAL MATERIALS, SUPPLIES & SERVICES 11,300 13,347 27,200 16,406 11,800 EXPENDITURES GRAND TOTAL 146,769 146,861 167,000 144,201 167,000 NET CHANGE IN POSITION (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
Administrative Services
Disaster Preparedness
101514
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
101,000
1,250
8,700
300
200
100
500
400
1,500
7,900
1,000
101,946
22 1,250
2,882
8,288
104,400
300
8,700
400
185 600
94 100
500
500
1,536 1,600
7,669 7,800
1,000
123,881
250
8,611
157
78 1,800
9,196
109,200
300
8,700
400
200
100
500
500
1,600
8,400
1,000
TOTAL SALARIES & BENEFITS 119,850 123,872 125,900 143,973 130,900
MATERIALS, SUPPLIES & SERVICES
6245 Meetings & Conferences 1,500 358 1,500 90 1,500
6255 Dues & Memberships 500 500
6301 Special Department Expenses 9,881 7,758 20,000 9,632 10,000 TOTAL MATERIALS, SUPPLIES & SERVICES 11,881 8,116 22,000 9,722 11,500 EXPENDITURES GRAND TOTAL 131,731 131,988 147,900 153,695 142,400 NET CHANGE IN POSITION (131,731) (131,988) (147,900) (153,695) (142,400) 105
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4710 Reimbursements/Other Revenue
2020-21 2021-22
Audited Unaudited
1,238
Total Revenues 1,238
Amended
Budget
Administrative Services
Public Safety Communications
101515
2,026
2,026
15,000
15,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,044,003 862,175 1,211,200 942,087 1,351,900 5005 Salaries/Part-Time 127,000 118,409 200,000 107,525 125,000 5015 Overtime 165,000 305,818 265,000 283,395 200,000
5020 Leave Accrual Payout - 46,289 - 286 -
5022 Alternative H&W Payout 9,750 9,750 8,800 7,250 9,500 5023 Signing Bonus Payout - 24,168 23,000 - -
5095 Salary Savings (98,966) - (39,700) - (65,280)
5105 Health Insurance Allocation 242,500 151,485 254,200 170,957 244,400 5110 Life Ins Allocation 3,500 - 3,400 - 4,000
5115 Dental Ins Allocation 14,600 8,084 15,500 7,334 15,400 5120 Optical Ins Allocation 3,000 1,631 3,100 1,379 3,100 5125 LTD Ins Allocation 5,300 - 5,300 - 5,900
5126 STD Ins Allocation 4,600 - 4,600 - 5,300
5135 Medicare 16,900 20,386 17,200 19,713 19,700
5141 Employers' PARS/ARS - 2,024 - 1,124 -
5145 Employer CaIPERS Retire NC 97,100 76,184 90,200 79,658 108,400 5159 Employee Medical Opt Out Plan 12,100 12,012 12,100 16,443 16,900 5175 Leave Buyback 4,900 27,131 4,900 5,428
5199 Other Employee Benefits 1,500 - 1,800 - 1,500
TOTAL SALARIES & BENEFITS 1,652,787 1,665,545 2,080,600 1,642,578 2,045,720
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 721
6137 Repair Maint/Equipment 43,616 10,695
6230 Printing & Binding 250 158
6245 Meetings & Conferences 924 899
6250 Staff Training 8,726 8,938
6255 Dues & Memberships 1,500 796
6301 Special Department Expenses 9,050 6,792
6315 Office Supplies 500
6325 Postage
6360 Uniforms 8,000 2,562
6399 Other Supplies
TOTAL MATERIALS, SUPPLIES & SERVICES
72,566 31,560
46,000
2,000
10,000
2,500
8,300
1,500
200
17,500
88,000
24,629 46,000
39 1,000
1,241 2,500
7,981 10,000
908 1,500
10,005 10,000
407 1,500
60 200
6,064 15,000
48 -
51,382 87,700
CIP & EQUIPMENT
6364 Computer Hardware 1,123
6855 Furniture & Fixtures 934 934
TOTAL CIP & EQUIPMENT 934 934 - 1,123
EXPENDITURES GRAND TOTAL 1,726,287 1,698,040 2,168,600 1,695,083 2,133,420 NET CHANGE IN POSITION (1,726,287) (1,696,802) (2,168,600) (1,693,057) (2,118,420) 106
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Administrative Services
Emergency Medical Services
101516
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services 1,007,200 1,004,250 1,037,416 861,981 1,154,193 TOTAL MATERIALS, SUPPLIES & SERVICES 1,007,200 1,004,250 1,037,416 861,981 1,154,193 EXPENDITURES GRAND TOTAL 1,007,200 1,004,250 1,037,416 861,981 1,154,193 NET CHANGE IN POSITION (1,007,200) (1,004,250) (1,037,416) (861,981) (1,154,193) 107
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 67,900 32,612
5020 Leave Accrual Payout 6,689
5022 Alternative H&W Payout 1,250 1,250
5023 Signing Bonus Payout - 2,242
5105 Health Insurance Allocation 28,400 7,385 22,600 10,867 60,100 5110 Life Ins Allocation 300 - 400 800
5115 Dental Ins Allocation 600 549 1,600 366 4,200
5120 Optical Ins Allocation 400 89 300 92 800
5125 LTD Ins Allocation 400 - 500 - 1,000
5126 STD Ins Allocation 300 500 900
5135 Medicare 900 615 1,900 907 3,700
5145 Employer CaIPERS Retire NC 4,800 2,427 9,400 4,633 19,100 5199 Other Employee Benefits 100 1,000 2,000
TOTAL SALARIES & BENEFITS 71,993 53,858 112,700 79,368 342,300 FY22-23
Amended
Budget
74,500
Administrative Services
Information Technology
101523
FY23-24 Year End
Estimates
62,503
FY23-24
Proposed
248,400
1,300
MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs 595
6099 Professional Services 25,000 167,220 100,000
6128 Video Monitoring 100,000
6136 Software Maintenance 414,500 402,562 390,150 390,902 500,000 6143 Equipment Replacement - 369
6245 Meetings & Conferences - 2,000
6255 Dues & Memberships 400 259 700 103 700
6290 Dept. Contract Services 234,000 219,375 259,000 259,000 50,000 6299 Other Purchased Services 30,000 2,092
6301 Special Department Expenses 12,000 5,626 10,000 21,233 6315 Office Supplies - 185 450
6365 Computer Software 68
6366 Web Based Service/Subcriptions 257
6399 Other Supplies - 499
6845 Office Equipment - 4,241
6999 Other Expenditure 25,000 6,000 5,988
TOTAL MATERIALS, SUPPLIES & SERVICES 715,900 629,914 690,850 850,660 753,150 108
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
Administrative Services
Information Technology
101523
FY23-24 Year End
Estimates
CIP & EQUIPMENT
6364 Computer Hardware - 1,088 70,000 70,000
6840 Machinery & Equipment 100,000 78,059 90,000 90,000 TOTAL CIP & EQUIPMENT 100,000 79,147 160,000 160,000
FY23-24
Proposed
EXPENDITURES GRAND TOTAL 887,893 762,919 963,550 1,090,029 1,095,450 NET CHANGE IN POSITION (887,893) (762,919) (963,550) (1,090,029) (1,095,450) 109
PLACENTIA
Rich Heritage, Bright Future
COMMUNITY SERVICES
DEPARTMENT
11.10147s -
General Fund Budget
FISCAL YEAR 2023-24
Community Services
Coordinator: Sr. Center, Teen
Center & Special Events
COMMUNITY SERVICES
Organizational Chart
Administrative
Assistant
Director of Community
Services
Deputy Director of
Community Services
Management
Analyst
Community Services
Coordinator: Fields, Sports &
Parks
Community Services
Coordinator: Neighborhood
Services & P.A.R.K.S.
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 dup ication 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 Palm 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
tia
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 - 109,420 110,000 110,000 151,000 4342 Special Events - 25,159 33,509
4346 Festival Revenue - 24,066 30,000 29,809 70,000
4347 Memorial Bench Program - (1,121) -
4384 Athletic Field Light Fees - 76,813 52,000 52,000 55,000 4385 Facility Rental - 160,079 105,000 105,000 120,000
4386 Field Use Fees - 20,000 25,137 35,000
4705 Donations & Contributions - 1,163 6,350 5,000
4799 Other Contributions & Donatn - 5,440 - - -
Total Revenues
375,860 342,159 361,805 436,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 635,086 637,178 703,200 621,860 789,900 5005 Salaries/Part-Time 441,981 683,462 869,780 816,076 893,902 5015 Overtime 14,176 23,268 37,500 33,336 40,000
5020 Leave Accrual Payout 2,982 4,369 4,578
5022 Alternative H&W Payout 1,750 7,750 3,600 6,250 4,000 5023 Signing Bonus Payout - 18,126 -
5095 Salary Savings - (28,200) -
5099 Other Salaries & Wages - 654 - 97
5105 Health Insurance Allocation 73,523 81,170 108,400 87,091 125,500 5110 Life Ins Allocation - 1,800 2,100
5115 Dental Ins Allocation 5,733 6,800 7,700 5,830 8,600 5120 Optical Ins Allocation 1,178 1,316 1,700 1,120 1,800 5125 LTD Ins Allocation - 2,800 3,200
5126 STD Ins Allocation - 2,700 3,100
5135 Medicare 17,402 20,241 10,400 21,649 11,600
5141 Employers' PARS/ARS 26,169 29,181 5,400 32,155 5,700 5145 Employer CaIPERS Retire NC 53,838 53,795 60,400 55,732 72,700 5159 Employee Medical Opt Out Plan 11,772 12,012 12,100 12,012 12,100 5175 Leave Buyback 6,059 1,248 4,100 277
5199 Other Employee Benefits - 9,400 9,400
5500 Contra - Salaries - (68,318)
TOTAL SALARIES & BENEFITS 1,325,284 1,512,253 1,812,780 1,698,061 1,983,602
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 528 3,925 6,000 3,500 3,500 6040 Misc Bank Charges - - 2,388 3,500
6060 Instructional Services - 25,798 30,000 7,312 25,000 6099 Professional Services 32,857 46,287 69,100 52,269 87,100 6130 Repair & Maint/Facilities 71,982 448,945 444,900 333,279 475,000 6215 Telephone/Internet - 171 -
6230 Printing & Binding 8,177 28,823 44,100 21,983 46,100 6245 Meetings & Conferences - 12,934 26,500 22,757 17,200 6250 Staff Training 1,671 1,604 5,000 1,485 4,000
6255 Dues & Memberships 1,545 2,050 4,500 2,270 4,500
6265 Entertainment Services 2,100 12,000 12,015 23,500
6270 Excursions - 7,600 2,828 7,600
6275 Officiating - 4,292 5,200 4,556 6,350
6299 Other Purchased Services 13,218 73,133 115,800 113,236 106,000 6301 Special Department Expenses 79,555 96,762 108,000 79,961 111,300 6315 Office Supplies 7,944 9,252 5,200 4,772 8,400
6325 Postage - 15,300 15,300 15,001 15,300
6350 Small Tools/Equipment - 2,934
6355 Small Furniture & Fixture - 900
6360 Uniforms 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
TOTAL MATERIALS, SUPPLIES & SERVICES
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
480
66 2,388
18,220
1,105
249
11,000
229,475 777,686 909,400 709,787 963,850
CIP & EQUIPMENT
6364 Computer Hardware 571 2,988
6855 Furniture & Fixtures 3,373 6,800 6,751
TOTAL CIP & EQUIPMENT - 3,944 6,800 9,738
EXPENDITURES GRAND TOTAL 1,593,766 2,293,882 2,728,980 2,417,586 2,947,452 NET CHANGE IN POSITION (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
Community Services
Comm Svc Administration
104070
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
177,400
214,195 238,100
1,778
1,250 1,250 300
5,547
24,800 8,697 28,600 12,125
1,000 - 400 -
600 1,098 1,900 944
300 178 400 164
500 700
600 800
2,300 3,347 3,500 3,066
5,300 5,188 5,400 4,584
14,400 11,918 17,800 11,705
8,500 - 9,000 -
(10,739) -
207,153
(932)
4,578
750
248,300
400
13,000
400
700
200
700
800
3,600
5,700
19,100
9,000
234,850 242,457 306,900 244,136 301,900
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 6,000 3,925 6,000 276
6099 Professional Services 14,800 1,152 1,400 1,686 1,400 6230 Printing & Binding 23,700 22,544 37,600 19,194 37,600 6245 Meetings & Conferences 3,900 4,462 13,300 3,690 4,000 6255 Dues & Memberships 1,000 170 2,000 340 2,000
6301 Special Department Expenses 100 28 454
6315 Office Supplies 7,676 7,577 2,500 1,894 5,000
6325 Postage 15,200 15,300 15,300 15,001 15,300
6365 Computer Software - 231
6845 Office Equipment 109
TOTAL MATERIALS, SUPPLIES & SERVICES 72,376 55,157 78,100 42,875 65,300
CIP & EQUIPMENT
6364 Computer Hardware 97 -
6855 Furniture & Fixtures 3,373 3,373 3,000 2,761
TOTAL CIP & EQUIPMENT 3,373 3,373 3,000 2,859 -
EXPENDITURES GRAND TOTAL 310,598 300,987 388,000 289,870 367,200 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Unaudited
214,300
9,900
109,420
Amended
Budget
Community Services
Comm Svc/Recreation Svc
104071
110,000
110,000
85 (98)
115,000
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
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 321,900 361,335 401,400 379,220 376,500 5005 Salaries/Part-Time 473,700 559,994 703,680 623,717 695,800 5015 Overtime 12,000 17,288 24,000 25,493 30,000
5020 Leave Accrual Payout - 2,591 - -
5022 Alternative H&W Payout 5,250 5,250 3,000 5,250 2,800 5023 Signing Bonus Payout - 10,835 - - -
5095 Salary Savings (29,000) (24,900) -
5099 Other Salaries & Wages - 654 - 97
5105 Health Insurance Allocation 53,400 64,185 71,100 70,334 48,600 5110 Life lns Allocation 1,100 - 1,200 1,100
5115 Dental Ins Allocation 700 5,517 5,200 4,776 3,400
5120 Optical Ins Allocation 500 1,044 1,200 901 700
5125 LTD Ins Allocation 1,800 1,800 1,700
5126 STD Ins Allocation 1,500 1,600 1,500
5135 Medicare 4,700 14,083 5,900 15,144 5,500
5141 Employers' PARS/ARS 19,421 21,542
5145 Employer CaIPERS Retire NC 109,700 37,081 37,800 39,043 37,800 5159 Employee Medical Opt Out Plan 12,000 12,012 12,100 12,012 12,100 5175 Leave Buyback 4,200 1,248 4,100 277
5199 Other Employee Benefits 1,200 300 200
TOTAL SALARIES & BENEFITS 975,750
1,112,539 1,249,480
1,197,807 1,217,700
MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration - - - 3,225 3,500
6040 Misc Bank Charges 2,388 3,500
6060 Instructional Services 58,400 25,798 30,000 7,312 25,000 6099 Professional Services 22,200 33,665 55,300 31,869 35,700 6130 Repair & Maint/Facilities 448,250 448,945 444,900 333,279 6215 Telephone/Internet 171
6230 Printing & Binding 3,300 4,208 4,700 1,688 4,700
6245 Meetings & Conferences 9,200 8,472 13,200 18,838 13,200 6250 Staff Training 4,300 1,604 5,000 1,485 4,000
6255 Dues & Memberships 2,100 1,880 2,500 1,930 2,500
6270 Excursions 10,000 7,600 2,828 7,600
6275 Officiating 4,200 4,292 5,200 4,556 6,350
6299 Other Purchased Services 15,400 21,448 35,800 22,205 31,400 6301 Special Department Expenses 36,552 57,812 71,000 56,278 71,000 6315 Office Supplies - 991
6350 Small Tools/Equipment - - - 2,830 -
6355 Small Furniture & Fixture 729
6360 Uniforms 7,200 8,583 10,200 3,660 8,500
6365 Computer Software - 249
6366 Web Based Service/Subcriptions - - 66 -
6399 Other Supplies - - - 2,364 -
6401 Community Programs - - - 7,734 -
117
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6845 Office Equipment
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
2020-21 2021-22
Audited Unaudited
621,102
FY22-23
Amended
Budget
616,705 685,400
Community Services
Comm Svc/Recreation Svc
104071
FY23-24 Year End
Estimates
512
249
FY23-24
Proposed
507,435 216,950
CIP & EQUIPMENT
6364 Computer Hardware - - 2,268
6855 Furniture & Fixtures - - 3,800 3,545
TOTAL CIP & EQUIPMENT - - 3,800 5,813
EXPENDITURES GRAND TOTAL 1,596,852 1,729,244 1,938,680 1,711,054 1,434,650 NET CHANGE IN POSITION (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
Community Services
Neighborhood Services
104072
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
3,440
Total Revenues 8,340
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
3,440
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 - -
5095 Salary Savings (4,100) - (3,300)
5105 Health Insurance Allocation 8,700 8,288 8,700 4,632 22,600 5110 Life Ins Allocation 200 - 200 - 200
5115 Dental Ins Allocation 200 185 600 110 1,600
5120 Optical Ins Allocation 100 94 100 55 300
5125 LTD Ins Allocation 300 - 300 - 300
5126 STD Ins Allocation 300 300 300
5135 Medicare 900 1,993 1,000 2,082 800
5141 Employers' PARS/ARS 2,458 2,544
5145 Employer CaIPERS Retire NC 4,800 4,795 4,800 4,970 4,200 5199 Other Employee Benefits 100 100 100
5500 Contra - Salaries (36,879)
TOTAL SALARIES & BENEFITS 111,230 118,640 173,300 157,774 177,500
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services 2,000
6301 Special Department Expenses 3,500
6315 Office Supplies 2,500
6355 Small Furniture & Fixture -
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
TOTAL MATERIALS, SUPPLIES & SERVICES
1,500 532 2,000
5,215 2,500 2,664 3,000
1,675 2,500 849 2,500
171
24 1,809
485
8,000 6,890
6,500 6,533 7,500
CIP & EQUIPMENT
6364 Computer Hardware 571 622
6855 Furniture & Fixtures 445
TOTAL CIP & EQUIPMENT - 571 - 1,067 -
EXPENDITURES GRAND TOTAL 119,230 126,100 179,800 165,374 185,000 NET CHANGE IN POSITION (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
Community Services
Tamle Festival
104073
2020-21 2021-22
Audited 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
TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 41,000
EXPENDITURES GRAND TOTAL - - - - 48,500
NET CHANGE IN POSITION - (8,500)
120
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4340 Recreation Programs
Total Revenues
SALARIES & BENEFITS
5005 Salaries/Part-Time
Community Services
Summer Programs
104074
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
TOTAL SALARIES & BENEFITS -
MATERIALS, SUPPLIES & SERVICES
6230 Printing & Binding 300 256
6265 Entertainment Services 12,000 12,015 17,500
6299 Other Purchased Services 12,200 12,700 6,800 6,800 8,500 6301 Special Department Expenses 1,300 467 1,200 172 2,000 6401 Community Programs - 11,000
TOTAL MATERIALS, SUPPLIES & SERVICES 13,800 13,423 20,000 18,987 39,000 EXPENDITURES GRAND TOTAL 13,800 13,423 20,000 18,987 62,402 NET CHANGE IN POSITION (13,800) (13,423) (20,000) (18,987) (26,402) 36,000
36,000
23,402
23,402
121
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4342 Special Events
Community Services
Community Special Events
104075
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
25,159
Total Revenues 25,159
33,424
33,424
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services - - 27,600 43,903
6401 Community Programs - - 553
TOTAL MATERIALS, SUPPLIES & SERVICES - - 27,600 44,456
EXPENDITURES GRAND TOTAL - - 27,600 44,456
NET CHANGE IN POSITION - - (2,441) (11,032)
122
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
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
FY22-23
Amended
Budget
Community Services
Park Maintinance
104076
FY23-24 Year End
Estimates
FY23-24
Proposed
111,000
800
41,300
400
2,900
600
500
500
1,700
11,600
100
TOTAL SALARIES & BENEFITS - - 171,400
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities - - - 475,000
6299 Other Purchased Services - - 2,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - 2,000 - 495,000 EXPENDITURES GRAND TOTAL - - 2,000 - 666,400
NET CHANGE IN POSITION (2,000) (666,400)
20,000
123
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
Community Services
Heritage Festival
104078
FY23-24 Year End
Estimates
FY23-24
Proposed
4346 Festival Revenue 33,000 24,066 30,000 29,907 30,000 4705 Donations & Contributions 163 163 -
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
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
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 12,229 11,470 12,400 18,714 19,000 6230 Printing & Binding 6,750 1,816 1,800 1,101 1,800
6245 Meetings & Conferences 229
6299 Other Purchased Services 30,622 36,935 39,900 39,797 41,900 6301 Special Department Expenses 22,200 21,250 21,300 15,112 21,300 6315 Office Supplies 200 200 929 900
6401 Community Programs - - 5,646
TOTAL MATERIALS, SUPPLIES & SERVICES 72,100 71,471 75,600 81,527 84,900 EXPENDITURES GRAND TOTAL 80,079 71,471 94,000 99,931 102,900 NET CHANGE IN POSITION (46,916) (47,242) (64,000) (70,024) (72,900) 124
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
4705 Donations & Contributions -
4799 Other Contributions & Donatn 2,000 2,000
Total Revenues 2,000 2,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular -
5005 Salaries/Part-Time 63,500 55,737
5135 Medicare - 808
5141 Employers' PARS/ARS - 2,090
5500 Contra - Salaries - (20,700)
FY22-23
Amended
Budget
64,700
Community Services
Senior Services
104079
FY23-24 Year End
Estimates
FY23-24
Proposed
150 -
150
6 75,983
1,102
2,850
66,200
TOTAL SALARIES & BENEFITS 61,900 37,936 64,700 79,941 66,200
MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services 1,600 2,050 2,200 2,200
6301 Special Department Expenses 11,200 11,990 12,000 5,281 12,000 6315 Office Supplies - 109
6350 Small Tools/Equipment - - 105
6401 Community Programs - - 2,478
TOTAL MATERIALS, SUPPLIES & SERVICES 12,800 14,040 14,200 7,973 14,200 EXPENDITURES GRAND TOTAL 74,700 51,976 78,900 87,914 80,400 NET CHANGE IN POSITION (72,700) (49,976) (78,900) (87,764) (80,400) 125
PLACENTIA
Rich Heritage, Bright Future
DEVELOPMENT SERVICES
DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
126
DEVELOPMENT SERVICES
Organizational Chart
Building
Director of
Development
Services
Administrative
Assistant
Planning
Plans Examiner
Building
Inspector
Building Permit
Technician (2)
GIS Technician
Code
Enforcement
Planning
Manager
Associate
Planner
Planning
Technician
127
Economic
Development
Code
Enforcement
Supervisor
Code
Enforcement
Officer
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, 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.
commercial, and industrial projects,
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
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
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
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 666,321 802,269 931,400 764,494 1,026,200 5005 Salaries/Part-Time 92,736 75,718 74,600 71,515 45,600 5015 Overtime 178 894 - 1,804 -
5020 Leave Accrual Payout 8,084 7,059 - 1,217 -
5022 Alternative H&W Payout 4,250 9,438 6,700 6,013 7,100 5023 Signing Bonus Payout - 22,131 - - -
5105 Health Insurance Allocation 92,385 111,565 169,200 109,831 183,100 5110 Life Ins Allocation - - 2,600 - 2,800
5115 Dental Ins Allocation 8,918 10,865 12,800 9,375 13,200 5120 Optical Ins Allocation 1,641 1,982 2,800 1,726 2,500 5125 LTD Ins Allocation - - 4,000 - 4,000
5126 STD Ins Allocation - - 3,900 - 3,800
5135 Medicare 12,253 14,217 14,300 12,736 15,000
5141 Employers' PARS/ARS 7,894 7,245 5,500 6,723 5,800
5145 Employer CaIPERS Retire NC 53,172 59,545 74,500 56,687 79,000 5159 Employee Medical Opt Out Plan 23,085 26,193 29,000 24,758 16,900 5175 Leave Buyback 23,755 31,257 16,800 11,175 -
5199 Other Employee Benefits - - 12,100 - 12,600
5500 Contra - Salaries (64,846)
5600 Interfund Salaries 23,210
TOTAL SALARIES & BENEFITS 1,000,914 1,138,741 1,360,200 1,078,052 1,417,600
MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services 35,643 39,071 45,000 44,620 20,000 6099 Professional Services 17,051 15,709 65,700 61,075 20,100 6136 Software Maintenance - - - 7,454 -
6225 Advertising/Promotional 1,341 632 1,500 320 -
6230 Printing & Binding 1,024 36 1,300 186 -
6245 Meetings & Conferences (685) 5,969 10,700 7,525 4,700 6250 Staff Training 163 129 1,100 - 1,200
6255 Dues & Memberships 2,360 2,070 3,300 1,928 3,000
6290 Dept. Contract Services 154,430 253,895 287,500 298,431 95,300 6301 Special Department Expenses 174 13,010 400 - 200
6315 Office Supplies 2,306 2,241 6,000 3,190 4,100
6320 Books & Periodicals 239 - 1,900 - 800
6325 Postage 30 - 100 - 100
6360 Uniforms 966 883 1,500 560 2,000
6361 Personal Protection Equipment - 848 2,000 974 2,000 6363 Resident Vehicle Rebate Prog - 9,500 47,000 27,000 - 130
PROPOSED Q1 BUDGET Development Services
FISCAL YEAR 2023-24 Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
TOTAL MATERIALS, SUPPLIES & SERVICES 215,042 343,993 475,000 EXPENDITURES GRAND TOTAL 1,222,985 1,482,734 1,835,200
NET CHANGE IN POSITION (1,222,985) (278,719) (443,107)
131
453,262
1,531,314
(94,726)
153,500
1,571,100
91,900
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4305
4380
Planning Division Fees
Business Site Insp Fee
Total Revenues
Development Services
Planning
102531
175,000 184,603 225,000
80 175,000 184,683 225,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 380,295 501,681 596,400 529,776 709,200 5005 Salaries/Part-Time 59,505 22,815 16,600 10,100 16,600 5015 Overtime - 472 - 948 -
5020 Leave Accrual Payout - 3,608 - 737 -
5022 Alternative H&W Payout 5,000 5,000 4,800 4,250 6,000 5023 Signing Bonus Payout - 12,828 - -
5105 Health Insurance Allocation 55,200 64,829 116,100 65,121 88,000 5110 Life Ins Allocation 1,400 - 1,600 - 1,800
5115 Dental Ins Allocation 2,400 6,089 8,300 5,447 6,600 5120 Optical Ins Allocation 700 1,063 1,700 969 1,300
5125 LTD Ins Allocation 1,900 - 2,400 - 2,500
5126 STD Ins Allocation 1,800 - 2,300 - 2,500
5135 Medicare 5,700 8,490 9,300 8,266 10,300
5141 Employers' PARS/ARS 13,100 6,146 5,500 5,579 5,800 5145 Employer CaIPERS Retire NC 26,700 33,503 47,600 35,333 54,500 5159 Employee Medical Opt Out Plan 17,500 11,966 12,100 14,781 16,900 5175 Leave Buyback 7,900 21,767 13,200 11,175 -
5199 Other Employee Benefits 10,400 - 10,500 - 11,400
TOTAL SALARIES & BENEFITS 552,181 700,258 848,400 692,483 933,400
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 28,728 10,909 57,000 52,375 20,000 6245 Meetings & Conferences 1,826 837 4,500 3,318 4,500 6250 Staff Training 300 15 400 500
6255 Dues & Memberships 1,440 1,535 1,500 940 1,600
6301 Special Department Expenses 274 274 200
6315 Office Supplies 1,000 568 800 646 800
6325 Postage 100 100 100
6360 Uniforms - 500 500
TOTAL MATERIALS, SUPPLIES & SERVICES 33,668 14,138 65,000 57,279 28,000 EXPENDITURES GRAND TOTAL 585,849 714,396 913,400 749,762 961,400 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Unaudited
558,800
61,000
50,000
86,400
55,400
18,300
Amended
Budget
Development Services
Building & Safety
102532
69 763,782 725,000 732,512
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) -
15,000 15,000 15,000
7,500 7,500 6,000
3 775,000
Total Revenues 829,900 1,205,530 1,137,093 1,171,066 1,318,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 115,400 97,774 125,300 34,361 232,100 5020 Leave Accrual Payout - 3,007 - 480
5022 Alternative H&W Payout 2,500 2,500 300 500 300
5023 Signing Bonus Payout - 3,593
5105 Health Insurance Allocation 26,000 13,025 22,600 9,222 72,500 5110 Life Ins Allocation 400 - 400 - 700
5115 Dental Ins Allocation 2,300 2,529 2,100 2,055 5,000 5120 Optical Ins Allocation 600 452 600 368 900
5126 STD Ins Allocation 500 - 600 - 900
5135 Medicare 2,000 1,721 1,900 612 3,400
5145 Employer CaIPERS Retire NC 8,200 7,402 9,400 2,556 17,900 5159 Employee Medical Opt Out Plan 31,300 12,012 12,100 7,392 5199 Other Employee Benefits 100 - 100 - 200
TOTAL SALARIES & BENEFITS 186,300 144,017 176,000 57,546 335,000
MATERIALS, SUPPLIES & SERVICES
6050 Fire Plan Check Services 50,000 39,071 45,000 44,620 20,000 6136 Software Maintenance - 7,454
6245 Meetings & Conferences - 200 - 200
6250 Staff Training 200 - 100 - 100
6255 Dues & Memberships (200) - 1,000 - 1,000
6290 Dept. Contract Services 181,300 238,616 275,000 289,780 80,000 6315 Office Supplies 2,000 1,087 4,600 2,509 3,000
6320 Books & Periodicals 200 - 1,900 - 800
TOTAL MATERIALS, SUPPLIES & SERVICES 235,000 278,774 327,800 344,363 105,100 EXPENDITURES GRAND TOTAL 421,300 422,791 503,800 401,909 440,100 NET CHANGE IN POSITION 408,600 782,739 633,293 769,157 877,900 133
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4411 Administrative Citations
Development Services
Code Enforcement
102533
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
(1,515)
Total Revenues (1,515)
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
80,000
80,840
80,000 80,840
120,000
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
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 100
6250 Staff Training 160 114 600 600
6255 Dues & Memberships 100 285 400 200 400
6290 Dept. Contract Services 17,800 15,278 12,500 8,651 15,300 6301 Special Department Expenses 12,875 12,735 200 200
6315 Office Supplies 200 154 300 35 300
6360 Uniforms 800 883 1,000 560 1,500
6361 Personal Protection Equipment 1,700 848 2,000 974 2,000 TOTAL MATERIALS, SUPPLIES & SERVICES 33,735 30,298 17,000 10,420 20,400 EXPENDITURES GRAND TOTAL 167,985 194,445 184,100 179,168 169,600 NET CHANGE IN POSITION (167,985) (195,960) (104,100) (98,328) (49,600) 134
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 128,500 129,300
5020 Leave Accrual Payout - 443
5022 Alternative H&W Payout 688 688
5023 Signing Bonus Payout 3,517
5105 Health Insurance Allocation 11,000 12,000 7,900 12,965 5110 Life Ins Allocation 300 - 300
5115 Dental Ins Allocation 600 705 800 589
5120 Optical Ins Allocation 200 191 200 159
5125 LTD Ins Allocation 600 - 600 -
5126 STD Ins Allocation 500 600
5135 Medicare 1,800 2,119 2,000 1,913
5145 Employer CaIPERS Retire NC 24,500 11,289 11,800 11,161 5159 Employee Medical Opt Out Plan 12,100 2,215 4,800 2,585 5175 Leave Buyback 2,500 9,489 3,600
5199 Other Employee Benefits 1,400 - 1,400 -
5500 Contra - Salaries (64,846) -
5600 Interfund Salaries 23,210 -
TOTAL SALARIES & BENEFITS 180,188 130,320 168,700 159,276 FY22-23
Amended
Budget
134,400
300
Development Services
Economic Development
102534
FY23-24 Year End
Estimates
128,892
1,013
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 8,700 4,800 8,700 8,700
6225 Advertising/Promotional 1,500 632 1,500 320
6230 Printing & Binding 1,300 36 1,300 186
6245 Meetings & Conferences 6,000 5,133 6,000 4,207
6255 Dues & Memberships 400 250 400 788
6315 Office Supplies 300 432 300
6363 Resident Vehicle Rebate Prog 20,000 9,500 47,000 27,000 TOTAL MATERIALS, SUPPLIES & SERVICES 38,200 20,783 65,200 41,200 EXPENDITURES GRAND TOTAL 218,388 151,102 233,900 200,476 NET CHANGE IN POSITION (218,388) (151,102) (233,900) (200,476) 135
FY23-24
Proposed
PLACENTIA
Rich Heritage, Bright Future
FINANCE DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
136
FINANCE
Organizational Chart
Director of Finance
Accounting
Technician
Accounting
Accounting Manager
Senior Accountant
Sr. Accounting
Technician
Accounting Technician
(3)
137
Budget & Finance
Sr. Financial Analyst
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.
FINANCE
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
Finance
Finance Administration
102020
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
590,700
10,395
92,600
1,700
1,900
1,100
2,900
2,700
8,500
11,200
76,300
12,000
8,400
9,100
670,323
1,597
19,834
10,395
19,285
359
111,180
690,200
3,900
642,959
2,348
2,078
3,126
762,900
3,000
5,900
118,000 124,745 13 5, 600
1,700 1,900
8,591 9,300 7,755 7,700
1,719 1,900 1,639 1,800
3,000 3,100
2,700 2,900
10,680 10,300 9,626 11,100
4,722
53,123 54,500 45,171 58,600
13,477 16,500 15,717 16,900
5,331 5,200 2,595
1,153 2,900 10,200
(9,042)
TOTAL SALARIES & BENEFITS 774,107 922,728 920,100 857,758 1,021,600
MATERIALS, SUPPLIES & SERVICES
6010 Accounting & Auditing Service 80,000 56,535 80,000 80,000 80,000 6025 Third Party Administration 8,000 9,442 9,200 11,230 9,200 6041 Bank Over/Short 300 810 500 (482) 500
6043 Payroll Penalty - 2,864
6099 Professional Services 182,036 109,823 183,850 109,007 175,000 6230 Printing & Binding 1,140 4,240 5,000 2,500
6235 Travel - 1,159
6240 Mileage Reimbursement - 26
6245 Meetings & Conferences 9,400 2,442 13,900 13,900 7,000 6250 Staff Training 2,000 1,100 2,000 1,348 2,000
6255 Dues & Memberships 1,500 1,075 1,500 1,070 1,500
6296 Admin Service Fee 75,000 67,558
6301 Special Department Expenses 1,000 570 1,000 946
6315 Office Supplies 5,000 4,892 5,000 1,676 5,500
6325 Postage 100 - 200 198 200
6399 Other Supplies - - 130
6401 Community Programs - - 104
6999 Other Expenditure 12 12
TOTAL MATERIALS, SUPPLIES & SERVICES 365,488 258,500 302,150 223,177 283,400
CIP & EQUIPMENT
6364 Computer Hardware - 107
TOTAL CIP & EQUIPMENT - 107
EXPENDITURES GRAND TOTAL 1,139,595 1,181,228 1,222,250 1,081,042 1,305,000 NET CHANGE IN POSITION (1,122,595) (1,181,228) (1,222,250) (1,081,042) (1,305,000) 139
PLACENTIA
Rich Heritage, Bright Future
FIRE AND LIFE SAFETY
General Fund Budget
FISCAL YEAR 2023-24
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
Senior
Management
Analyst
Administration
Contracted Staff
Fire Chief
Deputy Fire
Chief
Operations
Fire Battalion
Chief (3)
Fire Captain (6)
Fire Engineer (6)
Firefighter(9)
PT & Reserve
Firefighters
141
Fire Marshall
Community Risk
Reduction
Fire Prevention
Specialist
Office Assistant
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.
Community Risk Reduction
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 "All Risk" emergency services to the citizens of Placentia. Together we stand in our commitment to uphold our core values: "Integrity, dedication, community, and respect."
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
Fire & Life Safety
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
3,993
200,000
4,545
7,265
10,097
12,837
114,000
171,000
8,538 200,000 30,199 285,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,965,745 2,130,463 2,197,913 2,019,075 2,806,900 5005 Salaries/Part-Time 126,208 64,012 60,400 13,259 35,000 5015 Overtime 211,620 419,202 315,000 377,950 253,000
5016 Overtime - Striketeam - 48,600
5020 Leave Accrual Payout 35,661 69,541 1,126 34,123
5022 Alternative H&W Payout 5,750 26,250 11,600 10,250 14,800 5023 Signing Bonus Payout - 56,628 91,148
5095 Salary Savings - (159,800) - (121,456)
5105 Health Insurance Allocation 376,241 370,573 513,000 376,971 544,200 5110 Life Ins Allocation - - 7,200 8,100
5115 Dental Ins Allocation 26,920 25,606 36,300 20,458 34,300 5120 Optical Ins Allocation 4,902 4,665 6,500 3,830 6,800 5125 LTD Ins Allocation - - 10,600 11,800
5126 STD Ins Allocation - 9,900 11,000
5135 Medicare 34,466 40,481 36,500 37,032 40,800
5141 Employers' PARS/ARS 2,229 1,172 161 347
5145 Employer CaIPERS Retire NC 8,096 7,763 14,900 9,967 19,500 5147 ICMA Defined Contribution Plan 176,590 197,534 238,200 185,185 259,800 5159 Employee Medical Opt Out Plan 21,326 14,954 9,600 9,600 9,600 5175 Leave Buyback 19,820 15,131
5199 Other Employee Benefits - 4,700 2,200
TOTAL SALARIES & BENEFITS 3,020,909 3,443,974 3,362,400 3,189,197 3,936,344
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services - 50,000
6045 Building Inspection Services - 13,500
6099 Professional Services 5,237 5,226 6,000 5,240 8,000 6130 Repair & Maint/Facilities - 978 25,000
6134 Vehicle Repair & Maintenance 35,684 23,697 75,000 45,537 75,000 6135 Repair/Maint Off Furn & Eqp - 323 323
6136 Software Maintenance - 86,853 148,500 88,323 128,500 6137 Repair Maint/Equipment 7,363 22,554 28,000 26,548 30,000 6170 Equipment & Tool Rental 24,000 7,814 1,783 5,000
6230 Printing & Binding - 3,300 3,300
6235 Travel - - 1,666
6245 Meetings & Conferences - 5,503 19,936 14,893 15,000 6250 Staff Training 26,098 37,216 33,531 18,554 30,000
6255 Dues & Memberships 470 457 5,700 449 3,200
6290 Dept. Contract Services 90,171 104,745 316,100 255,090 20,000 6301 Special Department Expenses 41,095 37,808 122,300 97,151 85,200 6315 Office Supplies 2,821 3,693 5,000 3,962 4,500
6320 Books & Periodicals - 167 2,300
6325 Postage 139 37 500
6350 Small Tools/Equipment - 415 2,547 2,547 15,250
6360 Uniforms 25,050 32,326 26,427 16,564 27,500
6361 Personal Protection Equipment 40,931 25,834 44,500 38,808 45,700 6362 Emergency Medical Supples 26,510 6,585 25,000 9,656 20,000 6365 Computer Software 755 1,701 6,000
6399 Other Supplies - 122 1,810 15,000
143
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
TOTAL MATERIALS, SUPPLIES & SERVICES
CIP & EQUIPMENT
6364 Computer Hardware
Fire & Life Safety
Summary
9,316
23 16,275
41,000
336,886 410,369 974,600
314
223
2,040
633,183
32 6855 Furniture & Fixtures 954 3,875
TOTAL CIP & EQUIPMENT - 954 - 3,906
2,500
567,450
EXPENDITURES GRAND TOTAL 3,358,144 3,855,296 4,337,000 3,826,286 4,503,794 NET CHANGE IN POSITION (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
Fire & Life Safety
Fire Administration
103065
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
Total Revenues 50,000
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
3,993
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
MATERIALS, SUPPLIES & SERVICES
6136 Software Maintenance 20,000
6230 Printing & Binding 3,300 1,800
6235 Travel - 1,661
6245 Meetings & Conferences 5,950 5,077 18,356 13,559 9,000 6250 Staff Training 5,000 2,100 (90) 617
6255 Dues & Memberships 4,200 412 4,500 395 1,200
6290 Dept. Contract Services 50,000 47,281 50,000
6301 Special Department Expenses 3,800 3,682 6,000 8,198 14,000 6315 Office Supplies 2,500 1,782 2,500 2,167 1,500
6350 Small Tools/Equipment 361 361
6360 Uniforms 5,700 2,046 5,250 1,536 5,000
6399 Other Supplies - - 122 152
6401 Community Programs 1,222 1,222 - 122
6999 Other Expenditure - - - 2,040
TOTAL MATERIALS, SUPPLIES & SERVICES 78,372 63,602 110,300 30,807 32,500 EXPENDITURES GRAND TOTAL 508,469 587,352 875,213 442,045 581,900 NET CHANGE IN POSITION (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
Fire & Life Safety
Fire Operations
103066
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
50,000
4,545
200,000
4,545 -
Total Revenues 54,545 4,545 200,000
546
10,097
12,837
23,480
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 206,900 1,714,294 1,625,600 1,694,841 2,130,500 5005 Salaries/Part-Time 181,200 64,012 60,400 13,259 35,000 5015 Overtime 190,000 419,202 315,000 377,950 250,000
5016 Overtime - Striketeam 37,400 - 48,600 -
5020 Leave Accrual Payout - 39,068 1,126 26,214
5022 Alternative H&W Payout 23,500 23,500 7,800 7,750 10,800 5023 Signing Bonus Payout - 50,239 - 91,148 -
5095 Salary Savings (189,991) - (136,700) - (121,456)
5105 Health Insurance Allocation 122,000 345,757 400,300 341,486 445,300 5110 Life Ins Allocation 1,000 - 5,600 - 6,300
5115 Dental Ins Allocation 1,000 23,023 27,000 18,096 26,900 5120 Optical Ins Allocation 900 4,197 4,800 3,484 5,400 5125 LTD Ins Allocation 2,400 - 8,300 - 9,400
5126 STD Ins Allocation 7,400 - 7,500 - 8,400
5135 Medicare 3,500 33,824 27,400 32,121 30,900
5141 Employers' PARS/ARS - 1,172 161 347
5147 ICMA Defined Contribution Plan 185,800 177,391 189,000 166,462 213,100 5159 Employee Medical Opt Out Plan 9,600 9,416 4,800 4,800 4,800 5175 Leave Buyback - 15,131
5199 Other Employee Benefits 1,700 - 800 - 900
TOTAL SALARIES & BENEFITS 784,309 2,920,224 2,597,487 2,777,959 3,056,244 146
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Fire & Life Safety
Fire Operations
103066
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services - - 50,000 - -
6045 Building Inspection Services 13,500
6099 Professional Services 6,000 5,226 6,000 5,240 8,000 6130 Repair & Maint/Facilities 978 - 25,000
6134 Vehicle Repair & Maintenance 59,800 23,697 75,000 45,537 75,000 6135 Repair/Maint Off Furn & Eqp - 323 323
6136 Software Maintenance 123,854 86,853 128,500 88,323 128,500 6137 Repair Maint/Equipment 28,000 22,554 28,000 26,548 30,000 6170 Equipment & Tool Rental 6,146 - 7,814 1,783 5,000
6235 Travel - 4
6245 Meetings & Conferences 1,546 426 1,579 1,334 4,000 6250 Staff Training 86,400 35,115 33,621 17,938 30,000
6255 Dues & Memberships (2,400) 45 1,200 55 800
6290 Dept. Contract Services 227,099 57,463 266,100 255,090 20,000 6301 Special Department Expenses 91,318 34,125 116,300 88,953 70,000 6315 Office Supplies 2,500 1,911 2,500 1,794 2,000
6320 Books & Periodicals 200 167 - - 1,000
6325 Postage 200 37 500
6350 Small Tools/Equipment 415 2,186 2,186 3,000
6360 Uniforms 29,000 30,280 21,177 15,028 20,000
6361 Personal Protection Equipment 30,834 25,834 44,500 38,808 44,500 6362 Emergency Medical Supples 7,901 6,585 25,000 9,656 20,000 6365 Computer Software - - - 1,701 3,000
6399 Other Supplies 1,658 12,500
6401 Community Programs 23,178 15,053 41,000 192 -
6845 Office Equipment 223 -
TOTAL MATERIALS, SUPPLIES & SERVICES 1,050,576 346,766 864,300 602,376 502,800
CIP & EQUIPMENT
6364 Computer Hardware - 32 -
6855 Furniture & Fixtures 954 954 3,875
TOTAL CIP & EQUIPMENT 954 954 - 3,906 -
EXPENDITURES GRAND TOTAL 1,835,839 3,267,944 3,461,787 3,384,241 3,559,044 NET CHANGE IN POSITION (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
Fire & Life Safety
Community Risk Reduction
103067
2020-21 2021-22
Audited 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
TOTAL SALARIES & BENEFITS - - 330,700
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
11,500
TOTAL MATERIALS, SUPPLIES & SERVICES 11,500
EXPENDITURES GRAND TOTAL 11,500
NET CHANGE IN POSITION (11,500)
148
6,719
1,500
2,000
1,200
1,200
1,000
1,300
12,250
2,500
1,200
3,000
2,500
2,500
32,150
362,850
(77,850)
PLACENTIA
Rich Heritage, Bright Future
GENERAL FUND
DEBT SERVICE
General Fund Budget
FISCAL YEAR 2023-24
149
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
GF Debt Service
General Fund/Debt Service
105525
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
4985 Bond Proceeds - 2,189,027
Total Revenues 2,189,027
MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 4,000 3,250 3,200 - -
6042 Late Fees 152
6905 Principal/Bonds/COP's/Leases 998,800 998,669 1,036,900 1,122,209 1,136,000 6906 CaIPERS-Fire Term. Principal 355,300 355,791 365,300 365,300 369,500 6915 Interest/Bonds/COP's/Leases 282,800 282,530 247,800 247,800 161,000 6916 CaIPERS-Fire Term Interest 24,800 24,177 17,800 17,800 10,700 6925 Issuance Costs 117,995 - 525,000
6935 Lease Expenditure 3,086,600 3,069,763 3,544,750 3,544,750 3,819,000 TOTAL MATERIALS, SUPPLIES & SERVICES 4,752,300 4,852,327 5,215,750 5,297,859 6,021,200 EXPENDITURES GRAND TOTAL 4,752,300 4,852,327 5,215,750 5,297,859 6,021,200 NET CHANGE IN POSITION (4,752,300) (2,663,299) (5,215,750) (5,297,859) (6,021,200) 150
PLACENTIA
Rich Heritage, Bright Future
GENERAL GOVERNMENT
General Fund Budget
FISCAL YEAR 2023-24
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
General Government
General Government
109595
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
20,000
80,000
170,000
12,022
200
34,078
72,079
75,849
30,000
194,228 30,000
10,269
107,475
16,227
37,580
84,585
(174,000)
30,000
256,135 (144,000)
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 1,208
6125 Sidewalk Replacement - 300
6137 Repair Maint/Equipment 25,000 26,307 30,000 28,844 30,000 6175 Office Equipment Rental 93,000 47,465 53,400 64,461 53,400 6215 Telephone/Internet 180,000 307,172 230,000 263,849 300,000 6230 Printing & Binding 900 769 2,200 1,036 2,200
6245 Meetings & Conferences - 5,214 5,117
6255 Dues & Memberships - 315
6295 City Admin Services 2,497,200 2,811,656 3,337,900 3,337,900 3,614,000 6296 Admin Service Fee - 75,000
6301 Special Department Expenses 77,300 85,888 90,000 80,733 90,000 6315 Office Supplies 10,000 11,307 9,000 10,590 9,000
6325 Postage 23,800 30,060 21,800 20,740 21,800
6330 Electricity 546,000 635,827 692,600 692,600 650,000 6335 Water 388,000 491,529 437,800 437,800 437,800
6340 Natural Gas 10,000 15,951 10,000 12,354 10,000
6355 Small Furniture & Fixture - 2,363
6399 Other Supplies 315
6401 Community Programs - 1,530
6410 Property Taxes 13,000 2,017 10,000 7,102 10,000
6999 Other Expenditure 63,782 86,552 195,000 200,543 125,000 TOTAL MATERIALS, SUPPLIES & SERVICES 3,927,982 4,557,713 5,194,700 5,169,700 5,353,200 EXPENDITURES GRAND TOTAL 4,097,982 4,751,942 5,224,700 5,425,835 5,209,200 NET CHANGE IN POSITION (4,097,982) (4,751,942) (5,224,700) (5,425,835) (5,209,200) 152
PLACENTIA
Rich Heritage, Bright Future
PUBLIC SAFETY - POLICE
General Fund Budget
FISCAL YEAR 2023-24
153
ICE
POLICE
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
OEM
Administrative Division
Community
Outreach Coor
IT Sergeant
PSB Sergeant
Property Crimes
Civilian Investigators
Investigations
Operations Division
Crimes Against Person
Gang Detective
EMI
Records Specialist
Property & Evidence
=117
Property Technician
Records Cadet
154
Lieutenant
Lieutenant (Day Watch)
FILO
Patrol Officers
PSO
Sergeants
Patrol Officers
PSO Superviso
Sergeant
(Vacant)
Motors
(Vacant)
CSO
Parking Contro
Parking Cadet
(Vacant)
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, 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.
POLICE
ensuring the Department
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
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
POLICE
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
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
4145 Bicycle Licenses - - - 2 -
4201 Federal Grants - - 537,160 537,160 -
4225 POST - Intergovernmental Rev - - 17,000 26,926 30,000 4299 Other Intergovernmental Rev - - 245,000 215,000 250,000 4325 Parking Permit Fees - - 12,000 21,912 10,000
4326 Towing Fee - 19,240 15,000 18,895 18,500
4327 Storage Fee - 66,500 60,000 62,370 50,000
4328 Lien Fee - 13,235 15,000 15,000 15,000
4329 Emergency Response Fee - 7,515 5,000 5,000 1,000
4330 Special Police Services - 67,166 80,000 131,760 75,000 4333 Vehicle Impound/Releases - 20,486 20,000 19,951 20,000 4334 DUI Vehicle Release Fee - 19,297 15,000 16,017 17,500 4335 Alarm System Monitoring - 143,138 80,000 80,000 80,000 4366 AB 109 Public Safety Realign - 24,027 4,076 28,967 30,000 4399 Other Charges for Service - - 2,000 2,000 2,000
4405 Veh Code Fines (Moving) - 45,700 22,000 27,459 32,500 4410 City Ord Fines (Parking) - 329,682 275,000 275,000 300,000 4416 Live Scan Rolling Fee - - 2,000 2,000 2,500
4705 Donations & Contributions - 250 - 495 -
4710 Reimbursements/Other Revenue - - - 300 -
4714 Recovery & Restitution - - 323 323 500
4741 Reimbursements - SART Exam - 701 5,540 6,433 7,000 4751 Sale of Auction Vehicles - 2,500 - 47,220 -
Total Revenues 759,437 1,412,099 1,540,190 941,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 6,197,769 6,365,444 7,287,400 6,436,286 7,951,800 5005 Salaries/Part-Time 272,692 175,668 278,000 180,080 180,000 5015 Overtime 670,690 817,598 820,000 924,828 740,000
5020 Leave Accrual Payout 162,435 140,551 - 134,730 -
5022 Alternative H&W Payout 30,500 70,750 36,600 30,000 47,000 5023 Signing Bonus Payout - 209,779 159,000 134,037 -
5095 Salary Savings - - (479,055) - (461,744)
5099 Other Salaries & Wages - 1,881 - - -
5105 Health Insurance Allocation 817,989 808,594 1,040,100 884,271 1,074,300 5110 Life Ins Allocation 15,400 16,200
5115 Dental Ins Allocation 59,198 56,419 68,000 46,596 67,900 5120 Optical Ins Allocation 11,032 10,265 13,600 9,067 13,500 5125 LTD Ins Allocation - 27,700 29,400
5126 STD Ins Allocation - 26,000 28,100
5135 Medicare 110,537 116,865 105,800 116,465 115,600
5141 Employers' PARS/ARS 9,761 11,177 5,900 11,557 6,100 5145 Employer CaIPERS Retire NC 1,065,236 1,078,264 1,147,800 1,041,862 1,399,400 5159 Employee Medical Opt Out Plan 106,350 98,248 87,900 100,849 98,300 5170 Sick Leave Buyback 861 9,629 30,374
5175 Leave Buyback 137,378 151,890 90,000 73,194
5199 Other Employee Benefits 21,100 (39) 22,700
TOTAL SALARIES & BENEFITS 10,176,410 10,123,022 10,751,245 10,154,156 11,328,556
MATERIALS, SUPPLIES & SERVICES
6055 Medical Services 17,715 9,472 22,000 7,446 22,000
6099 Professional Services 44,438 55,846 116,900 56,254 125,000 6130 Repair & Maint/Facilities 66,343 62,538 62,300 62,300 65,415 6136 Software Maintenance 18,721 314,198 402,000 243,105 400,000 6137 Repair Maint/Equipment 78,183 76,884 128,470 75,036 128,500 6160 Facility Rental 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 32,680 20,310 46,000 17,010 35,000
6165 Vehicle Rental 59,844 107,610 165,000 113,920 269,000 6181 Towing Services 20,402 22,866 40,000 28,103 40,000 6182 Lien Services 2,575 3,566 5,000 3,161 2,500
6183 CSUF PD Reimburse Impound Fees 9,950 11,137 20,500 7,383 10,000 6225 Advertising/Promotional - - 551
6230 Printing & Binding 11,812 11,461 23,500 2,847 15,000 6235 Travel - - 500 12 500
6245 Meetings & Conferences 2,964 2,186 24,500 20,003 8,500 6250 Staff Training 6,892 16,851 36,600 23,821 44,500
6255 Dues & Memberships 4,318 3,684 6,600 3,360 6,840
6280 Animal Control Services 269,959 233,480 336,800 172,940 389,000 6290 Dept. Contract Services 214,936 227,459 344,948 243,095 326,315 6296 Admin Service Fee - - - 4,089 -
6299 Other Purchased Services 19,413 8,241 22,500 6,450 15,000 6301 Special Department Expenses 106,712 74,852 74,411 41,271 75,000 6315 Office Supplies 8,723 6,289 10,550 5,983 10,000
6320 Books & Periodicals 2,304 2,254 4,100 3,135 10,800 6325 Postage 327 2,775 1,000 374 1,000
6360 Uniforms 56,328 39,360 61,500 45,463 61,500
6399 Other Supplies 6,546 -
6401 Community Programs - - 1,174 12,000
6845 Office Equipment - 184 184
6999 Other Expenditure - 4,181 9,663 10,117 12,000
TOTAL MATERIALS, SUPPLIES & SERVICES 1,199,241 1,464,617 2,120,626 1,378,140 2,283,767
CIP & EQUIPMENT
6364 Computer Hardware - 22 330
6840 Machinery & Equipment 26,247 (983)
6855 Furniture & Fixtures - 868 867
TOTAL CIP & EQUIPMENT 26,247 (962) 868 1,198
EXPENDITURES GRAND TOTAL 12,109,438 11,586,677 12,872,739 11,533,493 13,612,323 NET CHANGE IN POSITION (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
Public Safety - Police
Police Administration
103040
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
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
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,116,500 1,134,091 1,279,500 1,183,296 1,347,400 5005 Salaries/Part-Time 80,000 2,659 - - -
5015 Overtime 15,000 5,168 15,000 12,159 10,000
5020 Leave Accrual Payout - 35,865 - 1,410 -
5022 Alternative H&W Payout 9,163 11,038 3,300 2,500 5,000 5023 Signing Bonus Payout - 25,172 - - -
5095 Salary Savings (160,347) - (36,600) - -
5105 Health Insurance Allocation 167,100 133,621 181,300 169,804 172,900 5110 Life Ins Allocation 1,600 - 2,900 - 3,000
5115 Dental Ins Allocation 2,800 9,825 10,400 8,092 9,900 5120 Optical Ins Allocation 1,600 1,652 2,100 1,484 2,000 5125 LTD Ins Allocation 3,500 - 3,500 - 3,500
5126 STD Ins Allocation 3,900 - 4,000 - 4,000
5135 Medicare 16,100 18,605 18,600 17,641 19,600
5145 Employer CaIPERS Retire NC 433,500 247,454 279,100 258,982 339,700 5159 Employee Medical Opt Out Plan - 8,316 - - -
5170 Sick Leave Buyback 10,400 1,837 - 3,949 -
5175 Leave Buyback 3,600 69,244 13,200 12,971 -
5199 Other Employee Benefits 3,600 - 4,200 - 4,200
TOTAL SALARIES & BENEFITS 1,719,016 1,704,547 1,780,500 1,672,288 1,921,200
MATERIALS, SUPPLIES & SERVICES
6055 Medical Services 25,000 9,472 22,000 7,446 22,000
6099 Professional Services 21,500 6,540 25,000 11,585 20,000 6225 Advertising/Promotional - - - 551 -
6230 Printing & Binding 4,600 3,335 7,000 822 5,000
6235 Travel - - - 12 -
6245 Meetings & Conferences 2,800 2,186 21,500 19,723 5,500 6250 Staff Training 2,000 - 6,000 3,578 5,000
6255 Dues & Memberships 4,500 2,939 4,900 2,970 4,900
6290 Dept. Contract Services 116,700 85,419 141,000 106,287 129,000 6299 Other Purchased Services 2,500 8,241 22,500 6,450 15,000 6301 Special Department Expenses 25,292 6,751 11,907 7,329 21,300 6315 Office Supplies 10,000 6,268 10,500 5,671 10,000
6320 Books & Periodicals 3,400 2,254 3,800 3,135 10,500 6325 Postage 2,600 2,775 1,000 374 1,000
6360 Uniforms 5,158 2,321 5,000 3,944 5,000
6399 Other Supplies - - - 211 -
6401 Community Programs - - - 1,174 12,000
6999 Other Expenditure 4,181 4,181 9,663 10,117 12,000
TOTAL MATERIALS, SUPPLIES & SERVICES
230,230 142,682 291,770 191,378 278,200
159
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
CIP & EQUIPMENT
6364 Computer Hardware
Public Safety - Police
Police Administration
103040
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
22 22
6855 Furniture & Fixtures - 130
TOTAL CIP & EQUIPMENT 22 22 130 237
108
129
EXPENDITURES GRAND TOTAL 1,949,267 1,847,251 2,072,400 1,863,902 2,199,400 NET CHANGE IN POSITION (1,779,267) (1,628,481) (1,887,861) (1,677,219) (2,084,400) 160
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Safety - Police
Police Field Services
103041
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
4201 Federal Grants - - 537,160 537,160
4225 POST - Intergovernmental Rev - - 17,000 26,926
4299 Other Intergovernmental Rev 220,000 - 215,000 215,000 Total Revenues 220,000 769,160 779,086
30,000
250,000
280,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 3,795,700 3,719,069 4,374,900 3,750,255 4,720,600 5005 Salaries/Part-Time 4,800 - - 8,005 -
5015 Overtime 500,000 610,732 600,000 707,778 550,000
5020 Leave Accrual Payout - 72,742 - 63,857 -
5022 Alternative H&W Payout 40,213 40,213 22,500 19,250 30,700 5023 Signing Bonus Payout - 130,890 128,100 109,631
5095 Salary Savings (606,552) - (327,900) -
5105 Health Insurance Allocation 641,800 476,743 583,800 503,712 621,200 5110 Life Ins Allocation 8,100 - 8,600 - 8,700
5115 Dental Ins Allocation 8,700 31,447 37,400 25,863 39,000 5120 Optical Ins Allocation 7,200 6,008 7,600 5,134 7,600 5125 LTD Ins Allocation 16,000 - 17,200 - 18,200
5126 STD Ins Allocation 14,600 - 15,800 - 17,000
5135 Medicare 55,500 67,747 63,500 69,139 68,500
5141 Employers' PARS/ARS 4,300 5,351 5,900 5,748 6,100
5145 Employer CaIPERS Retire NC 1,426,700 617,279 661,400 586,377 795,000 5159 Employee Medical Opt Out Plan 69,400 50,155 52,500 55,835 52,500 5170 Sick Leave Buyback 27,000 5,140 - 26,425
5175 Leave Buyback 82,100 47,226 44,500 33,908
5199 Other Employee Benefits 15,300 - 13,000 (39) 15,200 TOTAL SALARIES & BENEFITS 6,110,861 5,880,740 6,308,800 5,970,877 6,950,300
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 10,000 2,659 10,000 650 35,000 6136 Software Maintenance 358,700 314,198 402,000 243,105 400,000 6137 Repair Maint/Equipment 4,000 10,185 16,000 2,535 16,000 6160 Facility Rental 1,600 1,608 1,600 658 1,600
6165 Vehicle Rental 45,000 30,474 60,000 39,872 139,000 6230 Printing & Binding 300 - 500 46 500
6250 Staff Training 22,500 10,172 22,500 12,598 30,500
6255 Dues & Memberships 500 480 500 100 700
6301 Special Department Expenses 28,265 41,774 32,892 20,082 20,000 6315 Office Supplies - - - 173 -
6360 Uniforms 40,000 31,152 40,000 30,924 40,000
6399 Other Supplies - - - 82
6845 Office Equipment - - 184 184
TOTAL MATERIALS, SUPPLIES & SERVICES 510,865 442,702 586,176 351,010 683,300
CIP & EQUIPMENT
6364 Computer Hardware 223
TOTAL CIP & EQUIPMENT 10,000 - - 223 -
EXPENDITURES GRAND TOTAL 6,631,725 6,323,442 6,894,976 6,322,110 7,633,600 NET CHANGE IN POSITION (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
Public Safety - Police
Police Investigation
103042
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
30,000
24,027
30,000 24,027
30,000
4,076
323
34,399
28,967
300
323
29,590
30,000
500
30,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,026,100 977,800 1,123,200 956,524 1,151,900 5005 Salaries/Part-Time 51,000 2,354 26,000 127 20,000
5015 Overtime 125,000 170,354 125,000 155,427 125,000
5020 Leave Accrual Payout - 22,212 66,308
5022 Alternative H&W Payout 10,250 10,250 5,700 5,250 5,000 5023 Signing Bonus Payout 36,411 28,600 24,406 -
5095 Salary Savings (33,000) - (85,700) -
5099 Other Salaries & Wages - 1,881 -
5105 Health Insurance Allocation 229,600 108,815 149,000 125,509 157,500 5110 Life lns Allocation 2,100 - 2,300 - 2,300
5115 Dental Ins Allocation 1,900 8,382 11,000 7,219 9,900 5120 Optical Ins Allocation 2,000 1,447 2,200 1,325 2,100 5125 LTD Ins Allocation 4,100 4,600 4,600
5126 STD Ins Allocation 3,600 4,100 4,200
5135 Medicare 15,000 19,009 16,300 18,236 16,800
5141 Employers' PARS/ARS 88 5
5145 Employer CaIPERS Retire NC 561,300 150,800 165,900 133,805 173,700 5159 Employee Medical Opt Out Plan 8,800 29,715 23,300 27,752 28,900 5175 Leave Buyback 13,400 25,224 22,000 26,315
5199 Other Employee Benefits 2,200 3,100 2,800
TOTAL SALARIES & BENEFITS 2,035,650 1,564,742 1,626,600 1,548,206 1,704,700
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment - 124 124
6165 Vehicle Rental 65,000 77,135 105,000 74,048 130,000 6235 Travel 500 500 500
6245 Meetings & Conferences 3,000 3,000 168 3,000
6250 Staff Training 2,000 3,320 3,600 4,236 3,000
6255 Dues & Memberships 800 215 800 290 840
6290 Dept. Contract Services 19,800 21,151 49,400 42,023 39,300 6301 Special Department Expenses 5,700 2,825 7,612 3,586 6,000 6315 Office Supplies 50 50
6360 Uniforms 2,500 2,434 2,500 4,156 2,500
TOTAL MATERIALS, SUPPLIES & SERVICES 99,300 107,081 172,587 128,682 185,140
CIP & EQUIPMENT
6855 Furniture & Fixtures 738 738
TOTAL CIP & EQUIPMENT - - 738 738 -
EXPENDITURES GRAND TOTAL 2,134,950 1,671,823 1,799,924 1,677,625 1,889,840 NET CHANGE IN POSITION (2,104,950) (1,647,796) (1,765,525) (1,648,035) (1,859,340) 162
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4330
4416
Special Police Services
Live Scan Rolling Fee
Total Revenues
Public Safety - Police
Police Support Services
103043
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
2,000
5,166
2,000
5,000
2,500
2,000 7,166 7,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 886,500 225,935 358,200 280,026 418,300 5005 Salaries/Part-Time 165,500 139,725 200,000 140,226 120,000 5015 Overtime 140,000 15,447 50,000 34,823 35,000
5020 Leave Accrual Payout - 8,269 - 3,155 -
5022 Alternative H&W Payout 3,000 3,000 3,500 1,250 3,300 5023 Signing Bonus Payout - 5,064 2,300 - -
5095 Salary Savings (101,416) - (13,800) - (461,744)
5105 Health Insurance Allocation 243,700 43,721 103,400 62,744 100,100 5110 Life Ins Allocation 900 - 1,100 - 1,300
5115 Dental lns Allocation 3,100 3,020 6,500 3,247 6,600 5120 Optical Ins Allocation 2,900 517 1,200 562 1,200
5125 LTD Ins Allocation 1,300 - 1,700 - 1,900
5126 STD Ins Allocation 1,100 - 1,500 - 1,700
5135 Medicare 12,800 5,740 5,200 6,676 6,100
5141 Employers' PARS/ARS - 4,578 - 4,614 -
5145 Employer CaIPERS Retire NC 189,000 17,881 27,900 21,884 34,400 5159 Employee Medical Opt Out Plan 7,300 - - 1,292 -
5199 Other Employee Benefits 200 - 600 - 300
TOTAL SALARIES & BENEFITS 1,555,884 472,897 749,300 560,499 268,456
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 76,900 46,648 81,900 44,019 70,000 6137 Repair Maint/Equipment 80,500 66,698 110,846 72,377 111,000 6160 Facility Rental 141,000 145,510 153,500 172,350 196,797 6162 Range Training 27,401 20,310 46,000 17,010 35,000
6245 Meetings & Conferences 112
6250 Staff Training 5,219 2,719 3,500 3,408 5,000
6255 Dues & Memberships 200 50 200 200
6290 Dept. Contract Services 37,680 28,324 40,015 10,546 40,015 6301 Special Department Expenses 30,000 22,158 20,000 10,274 26,000 6315 Office Supplies 22 22 - 89 -
6360 Uniforms 12,000 2,332 7,000 4,237 7,000
6399 Other Supplies - - - 6,253
TOTAL MATERIALS, SUPPLIES & SERVICES 410,922 334,771 462,961 340,674 491,012
CIP & EQUIPMENT
6840 Machinery & Equipment 12,292 (983)
TOTAL CIP & EQUIPMENT 12,292 (983) - - -
EXPENDITURES GRAND TOTAL 1,979,098 806,685 1,212,261 901,173 759,468 NET CHANGE IN POSITION (1,979,098) (806,685) (1,210,261) (894,007) (751,968) 163
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Safety - Police
Animal Control
103045
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities 64,000 62,538 62,300 62,300 65,415 6280 Animal Control Services 288,000 233,480 336,800 172,940 389,000 TOTAL MATERIALS, SUPPLIES & SERVICES 352,000 296,018 399,100 235,240 454,415 EXPENDITURES GRAND TOTAL 352,000 296,018 399,100 235,240 454,415 NET CHANGE IN POSITION (352,000) (296,018) (399,100) (235,240) (454,415) 164
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
Amended
Budget
Public Safety - Police
Traffic
103047
4145 Bicycle Licenses - - 2 -
4325 Parking Permit Fees 9,912 10,000
4326 Towing Fee 24,000 19,240 15,000 18,895 18,500
4327 Storage Fee 62,000 66,500 60,000 62,370 50,000
4328 Lien Fee 15,000 13,235 15,000 15,000 15,000
4330 Special Police Services - - 46,594 45,000
4333 Vehicle Impound/Releases 19,000 20,486 20,000 19,951 20,000 4334 DUI Vehicle Release Fee 18,000 19,297 15,000 15,736 17,500 4362 AB939 Compliance Report - 291 -
4405 Veh Code Fines (Moving) 84,000 45,700 22,000 27,459 32,500 4410 City Ord Fines (Parking) 290,000 329,682 275,000 275,000 300,000 4751 Sale of Auction Vehicles 2,500 46,745
Total Revenues 512,000 516,931 422,000 537,664 508,500
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 310,400 308,549 151,600 266,185 313,600 5005 Salaries/Part-Time 93,900 30,929 52,000 31,722 40,000 5015 Overtime 30,000 15,898 30,000 14,641 20,000
5020 Leave Accrual Payout - 1,462 - -
5022 Alternative H&W Payout 6,250 6,250 1,600 1,750 3,000 5023 Signing Bonus Payout - 12,241 - - -
5095 Salary Savings (20,700) (15,055)
5105 Health Insurance Allocation 64,500 45,695 22,600 22,502 22,600 5110 Life Ins Allocation 1,000 500 900
5115 Dental lns Allocation (900) 3,746 2,700 2,175 2,500 5120 Optical Ins Allocation 700 641 500 563 600
5125 LTD Ins Allocation 1,600 - 700 - 1,200
5126 STD Ins Allocation 1,400 600 1,200
5135 Medicare 4,400 5,763 2,200 4,773 4,600
5141 Employers' PARS/ARS 1,160 1,190
5145 Employer CaIPERS Retire NC 216,800 44,850 13,500 40,815 56,600 5159 Employee Medical Opt Out Plan 12,100 10,062 12,100 15,970 16,900 5170 Sick Leave Buyback 4,200 2,652 - -
5175 Leave Buyback 6,700 10,197 10,300 -
5199 Other Employee Benefits 800 200 - 200
TOTAL SALARIES & BENEFITS 733,150 500,095 286,045 402,287 483,900
MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment 1,200 1,500 1,500
6181 Towing Services 39,700 22,866 40,000 28,103 40,000 6182 Lien Services 5,000 3,566 5,000 3,161 2,500
6183 CSUF PD Reimburse Impound Fees 30,000 11,137 20,500 7,383 10,000 6230 Printing & Binding 5,500 8,126 16,000 1,979 9,500
6250 Staff Training 3,000 640 1,000 1,000
6255 Dues & Memberships 200 200 200
6290 Dept. Contract Services 90,335 92,566 114,533 84,239 118,000 6296 Admin Service Fee - 4,089
6301 Special Department Expenses 2,000 1,343 2,000 1,700 6320 Books & Periodicals 300 300 300
6360 Uniforms 9,500 1,120 7,000 2,202 7,000
TOTAL MATERIALS, SUPPLIES & SERVICES 186,735 141,364 208,033 131,156 191,700 EXPENDITURES GRAND TOTAL 919,885 641,459 494,078 533,442 675,600 NET CHANGE IN POSITION (407,885) (124,527) (72,078) 4,221 (167,100) 165
PLACENTIA
Rich Heritage, Bright Future
PUBLIC WORKS DEPARTMENT
General Fund Budget
FISCAL YEAR 2023-24
166
PUBLIC WORKS
Organizational Chart
Sr. Management
Analyst
Environmental
Services
Coordinator
Administrative
Assistant
Deputy City
Administrator
Management
Assistant
Engineering
Services
Deputy
Director/City
Engineer
Senior Civil
Engineer
Associate Civil
Engineer (Sewer
& CIP)
Public Works
Inspector
Transportation
Services
Engineering Aide
L
Public Works
Manager
Transportation
Manage
167
Fleet
Equipment
echanic (2)
Sanitation, Street
& Facility
Maintenance
Public Works
Superintendent
Public Works
Supervisor (2)
Facility
Maintenance
Technician (3)
Senior Custodian
Custodian
Maintena
Worker (8)
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
Poser
11)
Alum,num
CA.
Bottles
c
[lean
Cardboard
Plosklc
Baeaes
Faced Plastic Bogs
Baeemes
Weappees
IVO
paebes Hangers
recyclable Items In a plastic bag, you can a& them loosely In -your peen yorclaler. Plast a Lege and wraps
aanger re}clable,but you rya useabrow, laperebagumpui o 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
Public Works
Summary
209,529 225,000 225,000 225,000
5,221 5,000 5,198 6,000
256,129 250,000 250,000 170,000
146,171 200,000 200,000 200,000
540 - - -
617,590 680,000 680,198 601,000
TRANSFERS IN
7017 Transfer In From Gas Tax - - 532,880 532,880 673,700 TOTAL TRANSFERS - 532,880 532,880 673,700
GRAND TOTAL RESOURCES
617,590 1,212,880 1,213,078 1,274,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,014,950 1,426,707 1,581,000 1,453,705 1,582,500 5005 Salaries/Part-Time 196,172 138,043 295,400 158,566 250,000 5015 Overtime 67,554 56,965 19,500 75,055 75,000
5020 Leave Accrual Payout 11,785 5,720 14,336
5022 Alternative H&W Payout 16,000 19,988 15,200 10,725 10,400 5023 Signing Bonus Payout - 40,267
5095 Salary Savings - (28,320)
5105 Health Insurance Allocation 282,326 339,276 394,500 346,329 346,100 5110 Life Ins Allocation 4,000 4,100
5115 Dental Ins Allocation 17,786 20,334 23,500 17,663 21,200 5120 Optical Ins Allocation 3,935 4,265 5,100 3,576 4,500 5125 LTD Ins Allocation - 6,700 6,900
5126 STD Ins Allocation - 6,100 6,400
5135 Medicare 23,155 25,099 22,700 25,189 23,300
5141 Employers' PARS/ARS 18,963 18,380 13,800 19,616 14,800 5145 Employer CaIPERS Retire NC 119,911 130,910 140,700 130,243 156,900 5159 Employee Medical Opt Out Plan 14,892 3,754 3,800 5,817 7,700 5175 Leave Buyback 49,333 35,585 27,900 19,303
5199 Other Employee Benefits - 10,100 10,900
5500 Contra - Salaries (540,760)
TOTAL SALARIES & BENEFITS 1,985,609 1,724,534 2,541,680 2,280,123 2,520,700 171
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
Public Works
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 7,346 17,665 6,000 2,041 45,000 6017 Special Studies - - - 55,000
6099 Professional Services 198,105 421,492 579,400 330,267 579,900 6115 Landscaping 337,259 69,959 62,000 52,470 62,000
6116 Tree Maintenance 86,789 120,222 130,000 126,572 130,000 6127 Alarm Monitoring 9,020 4,320 9,600 9,536 10,000
6130 Repair & Maint/Facilities 181,223 173,678 247,286 268,563 208,500 6132 Repair & Maintenance/Streets 0 13,092 12,900 1,751 36,000 6134 Vehicle Repair & Maintenance 127,580 138,919 99,500 97,860 130,000 6135 Repair/Maint Off Furn & Eqp - 52 -
6136 Software Maintenance 11,793 10,500 1,500 11,000
6137 Repair Maint/Equipment 11,163 5,196 20,000 10,303 15,000 6138 Repairs - Electronic Devices - - 108 -
6170 Equipment & Tool Rental 1,390 5,647 28,000 19,936 24,500 6225 Advertising/Promotional 950 40 1,200 296 500
6230 Printing & Binding 176 117 400 301 400
6235 Travel 496
6245 Meetings & Conferences 2,534 11,754 9,400 13,493 11,300 6255 Dues & Memberships 2,894 3,433 4,260 2,874 4,610
6257 Licenses & Permits 107,566 108,458 110,000 114,860 130,904 6285 Hazardous Materials Disposal 4,270 5,520 4,500 2,366 4,500 6290 Dept. Contract Services 265,538 316,148 326,600 211,971 299,200 6301 Special Department Expenses 96,809 120,674 110,748 121,508 120,000 6305 Traffic Control Devices 378 2,100 1,986 5,000
6310 Street Signs 0 17,822 28,973 28,316 30,000
6315 Office Supplies 2,496 1,855 3,000 2,346 2,300
6320 Books & Periodicals 119 650 600 -
6325 Postage 154 200 25
6345 Gasoline & Diesel Fuel 150,956 192,993 305,000 278,392 305,000 6350 Small Tools/Equipment 3,187 4,074 4,200 3,749 3,000 6355 Small Furniture & Fixture (69) -
6360 Uniforms 12,039 10,805 10,000 10,041 -
6361 Personal Protection Equipment 120
6365 Computer Software 7,650 3,041 14,000 13,933 16,756 6366 Web Based Service/Subcriptions - 16
6399 Other Supplies - 5,137
6401 Community Programs 59
6999 Other Expenditure 9,761 10,000 22,300 22,208 24,000 TOTAL MATERIALS, SUPPLIES & SERVICES 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
Public Works
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
341
6740 Infrastructure -Streets - 7,140 -
6840 Machinery & Equipment - 6,415 30,625 23,899
6855 Furniture & Fixtures - 1,132 23,693 25,231 10,000
TOTAL CIP & EQUIPMENT 14,688 54,318 49,471 10,000
EXPENDITURES GRAND TOTAL 3,805,915 3,528,964 4,758,665 4,084,973 4,795,070 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Unaudited
94,000
223,445
40 458
2,425 2,425
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
Amended
Budget
Public Works
Public Works Administration
103550
272,500
3,200
233,110
197
1,583
261,500
1,000
1,400
117,317 308,451
364,900 312,887 347,400
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 10,125 9,695
6017 Special Studies 15,000
6099 Professional Services 17,300 46,253 39,000 38,787
6225 Advertising/Promotional 40 40 296 500
6230 Printing & Binding 300 117 400 301 400
6235 Travel - 496
6245 Meetings & Conferences 7,500 11,579 8,600 12,728 9,000 6255 Dues & Memberships 3,455 2,654 2,720 1,589 2,720
6257 Licenses & Permits - 1,500 3,000 3,000
6301 Special Department Expenses - 551
6315 Office Supplies 1,500 1,329 1,500 1,853 1,800
6320 Books & Periodicals 856 650 600
6325 Postage 200 200 25
6355 Small Furniture & Fixture - 462
6360 Uniforms - 37 - -
6365 Computer Software - 120 - -
6401 Community Programs - - 59 -
TOTAL MATERIALS, SUPPLIES & SERVICES 41,276 73,024 54,520 59,596 32,420
CIP & EQUIPMENT
6364 Computer Hardware - 332
6840 Machinery & Equipment 4,200 5,398
6855 Furniture & Fixtures 1,734 1,132
TOTAL CIP & EQUIPMENT 5,934 6,531 - 332 -
EXPENDITURES GRAND TOTAL 164,527 388,006 419,420 372,814 379,820 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Unaudited
145,000
5,000
160,000
100,000
209,529
5,221
256,129
146,171
FY22-23
Amended
Budget
225,000
5,000
250,000
200,000
Public Works
Public Works Engineering
103551
FY23-24 Year End
Estimates
225,000
5,198
250,000
200,000
FY23-24
Proposed
225,000
6,000
170,000
200,000
410,000 617,050 680,000 680,198 601,000
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 240,600 228,809 242,900 227,933 104,300 5005 Salaries/Part-Time - 2,217 - -
5015 Overtime 562 1,017 1,500
5022 Alternative H&W Payout 2,313 2,313 400 1,888 1,300 5023 Signing Bonus Payout 6,960 - -
5105 Health Insurance Allocation 50,400 43,134 64,200 43,718 28,600 5110 Life Ins Allocation 700 - 700 - 300
5115 Dental Ins Allocation 3,400 3,247 3,500 2,734 1,900 5120 Optical Ins Allocation 700 590 800 488 400
5125 LTD Ins Allocation 1,000 - 1,000 - 500
5126 STD Ins Allocation 1,000 1,000 500
5135 Medicare 3,500 3,503 3,600 3,352 1,600
5145 Employer CaIPERS Retire NC 18,700 17,456 18,200 16,962 8,100 5199 Other Employee Benefits 1,000 1,000 100
TOTAL SALARIES & BENEFITS
315,713 308,791 337,300
298,090 149,100
MATERIALS, SUPPLIES & SERVICES
6017 Special Studies - 40,000
6099 Professional Services 221,158 191,754 220,000 125,681 200,000 6225 Advertising/Promotional 1,200
6245 Meetings & Conferences 260 1,500
6255 Dues & Memberships 400 500 785 650
6290 Dept. Contract Services 45,600 78,877 75,000 1,050 75,000 6365 Computer Software 2,900 2,921 4,900 4,833 6,756
6399 Other Supplies - 474
TOTAL MATERIALS, SUPPLIES & SERVICES 270,058 273,551 301,600 133,083 323,906 EXPENDITURES GRAND TOTAL 585,771 582,342 638,900 431,173 473,006 NET CHANGE IN POSITION (175,771) 34,708 41,100 249,025 127,994 175
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4710 Reimbursements/Other Revenue
Public Works
Public Works Tranportation
103590
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
335
Total Revenues 20,335
335
335
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 122,400 123,593 129,200 126,097 141,800 5020 Leave Accrual Payout - 849 - - -
5022 Alternative H&W Payout 250 250 1,300 750 300
5023 Signing Bonus Payout - 3,365 - - -
5105 Health Insurance Allocation 22,600 22,309 22,600 22,345 22,600 5110 Life Ins Allocation 400 - 400 - 500
5115 Dental Ins Allocation 1,600 1,541 1,600 1,284 1,600 5120 Optical Ins Allocation 300 276 300 230 300
5125 LTD Ins Allocation 500 - 500 - 500
5126 STD Ins Allocation 500 - 500 - 600
5135 Medicare 1,800 1,861 1,900 1,837 2,100
5145 Employer CaIPERS Retire NC 9,500 9,306 9,700 9,356 10,900 5199 Other Employee Benefits 1,000 - 1,000 - 1,000
TOTAL SALARIES & BENEFITS 156,650 163,350 169,000 161,898 182,200
MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 23,553 7,970 6,000 2,041 45,000 6099 Professional Services 130,943 118,005 151,000 77,446 151,000 6245 Meetings & Conferences 300 175 800 415 800
6255 Dues & Memberships 300 779 840 25 840
6290 Dept. Contract Services 72,160 72,160 40,000 32,898 40,000 6365 Computer Software 9,000 9,100 9,100 10,000
TOTAL MATERIALS, SUPPLIES & SERVICES 236,255 199,089 207,740 121,924 247,640 EXPENDITURES GRAND TOTAL 392,905 362,439 376,740 283,822 429,840 NET CHANGE IN POSITION (372,570) (362,104) (376,740) (283,822) (429,840) 176
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
Public Works
Environmental Services
103593
FY23-24 Year End
Estimates
FY23-24
Proposed
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 41,730 65,480 81,000 21,110 140,000 6255 Dues & Memberships 200 - 200 459 400
6257 Licenses & Permits 100,000 100,510 103,500 109,141 119,804 6315 Office Supplies 500 30 500 500
TOTAL MATERIALS, SUPPLIES & SERVICES 142,430 166,020 185,200 130,710 260,704 EXPENDITURES GRAND TOTAL 142,430 166,020 185,200 130,710 260,704 NET CHANGE IN POSITION (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
2020-21 2021-22
Audited Unaudited
275,200 275,558
24,200 10,836
16,800 11,756
1,666
5,375 5,375
7,938
(11,700) -
79,000 75,597
700 -
5,300 5,151
1,000 907
1,300 -
1,100 -
4,000 4,699
406
27,000 26,563
7,700 11,731
FY22-23
Amended
Budget
282,100
29,300
2,900
(8,900)
79,000
700
4,200
1,000
1,300
1,100
4,100
27,100
8,600
Public Works
Maintenance Services Admin
103650
FY23-24 Year End
Estimates
256,626
12,855
16,198
14,104
1,825
74,447
4,381
782
4,479
482
24,601
2,068
4,574
FY23-24
Proposed
364,800
29,500
18,000
1,800
93,500
900
6,800
1,200
1,600
1,400
5,300
36,600
3,900
900 - 900 - 2,500
438,875 438,182 433,400 417,421 567,800
105
900 496
11,271 10,768
12,171 11,369
451,046 449,551
(451,046) (449,551)
178
1,000 406
10,000 8,303
11,000 8,709 -
444,400 426,129 567,800
(444,400) (426,129) (567,800)
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
TRANSFERS IN
Amended
Budget
Public Works
Maint Svcs Street Maint
103652
7017 Transfer In From Gas Tax - - 532,880
532,880
TOTAL TRANSFERS - - 532,880 532,880
GRAND TOTAL RESOURCES 532,880 532,880
673,700
673,700
673,700
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 181,000 241,961 250,000 217,254 214,800 5005 Salaries/Part-Time 142,500 86,625 141,900 93,045 150,000 5015 Overtime 12,000 25,920 30,889 28,000
5020 Leave Accrual Payout 2,253
5022 Alternative H&W Payout 4,625 4,625 2,500 2,925 1,600 5023 Signing Bonus Payout 6,915
5095 Salary Savings (13,600) (10,220)
5105 Health Insurance Allocation 43,800 69,566 72,300 64,494 58,400 5110 Life Ins Allocation 600 600 500
5115 Dental Ins Allocation 1,100 1,813 4,400 1,354 1,200 5120 Optical Ins Allocation 500 873 900 658 700
5125 LTD Ins Allocation 1,100 1,200 1,000
5126 STD Ins Allocation 1,000 1,000 900
5135 Medicare 2,600 5,443 3,700 5,024 3,200
5141 Employers' PARS/ARS 3,243 3,489
5145 Employer CaIPERS Retire NC 130,300 25,600 25,800 22,708 26,800 5175 Leave Buyback 9,545 7,224 6,500 2,410
5199 Other Employee Benefits 200 200 200
5500 Contra - Salaries - (540,760)
TOTAL SALARIES & BENEFITS 520,525 (58,700) 500,780 444,251 487,300
MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 55,900 88,400 67,243 88,900
6130 Repair & Maint/Facilities 166 3,252 5,967
6132 Repair & Maintenance/Streets 32,085 13,092 12,000 1,751 36,000 6136 Software Maintenance 1,500 1,500
6170 Equipment & Tool Rental 8,000 3,823 10,500 4,001 14,500 6255 Dues & Memberships 16
6301 Special Department Expenses 39,400 37,967 36,748 37,857 40,000 6305 Traffic Control Devices 2,100 378 2,100 1,986 5,000 6310 Street Signs 15,000 17,247 25,500 24,843 30,000
6350 Small Tools/Equipment 182
6360 Uniforms 1,533
6361 Personal Protection Equipment 120
6366 Web Based Service/Subcriptions 16
6399 Other Supplies - 1,541
TOTAL MATERIALS, SUPPLIES & SERVICES 153,985 74,172 178,500 147,056 214,400 EXPENDITURES GRAND TOTAL 674,510 15,472 679,280 591,307 701,700 NET CHANGE IN POSITION (674,510) (15,472) (146,400) (58,427) (28,000) 179
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 171,200 218,740
5005 Salaries/Part-Time 22,000 34,932
5015 Overtime 15,800 17,245
5020 Leave Accrual Payout - 384
5022 Alternative H&W Payout 3,750 3,750 4,000
5023 Signing Bonus Payout 6,265
5095 Salary Savings (10,600) - (9,200)
5105 Health Insurance Allocation 69,300 68,182 88,000 73,413 74,600 5110 Life Ins Allocation 700 900 - 1,100
5115 Dental Ins Allocation 600 4,673 4,900 4,021 4,800
5120 Optical Ins Allocation 600 816 1,100 701 900
5125 LTD Ins Allocation 1,000 1,300 1,700
5126 STD Ins Allocation 900 1,100 1,500
5135 Medicare 1,700 4,077 4,100 5,140 5,300
5141 Employers' PARS/ARS - 1,310 - 2,067
5145 Employer CaIPERS Retire NC 116,400 22,576 27,300 25,687 34,400 5199 Other Employee Benefits 200 200 300
Amended
Budget
Public Works
Maint Svcs Facilities Maint
103654
280,400
124,200
17,500
274,890 362,600
52,666 70,500
25,642 25,000
232
1,255 3,500
TOTAL SALARIES & BENEFITS 398,650 382,950 545,800 465,713 586,200
MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring 18,000 4,320 9,600 9,536 10,000
6130 Repair & Maint/Facilities 140,910 141,147 191,407 213,173 175,000 6134 Vehicle Repair & Maintenance - 349 1,470
6135 Repair/Maint Off Furn & Eqp - 52
6137 Repair Maint/Equipment 11,000 4,437 10,000 4,093 5,000 6138 Repairs - Electronic Devices 108
6170 Equipment & Tool Rental 500 1,552 17,500 15,935 10,000 6257 Licenses & Permits 4,000 5,058 2,500 2,719 5,100
6290 Dept. Contract Services 93,600 95,952 130,200 104,599 100,000 6301 Special Department Expenses 50,050 51,666 36,000 45,523 40,000 6310 Street Signs - 575
6315 Office Supplies - 87
6350 Small Tools/Equipment 500 1,502 2,700 2,165
6355 Small Furniture & Fixture - (531)
6360 Uniforms - - - 175 -
6399 Other Supplies 2,896
6999 Other Expenditure 10,000 10,000 22,300 22,208 24,000 TOTAL MATERIALS, SUPPLIES & SERVICES 328,560 316,558 422,207 424,206 369,100
CIP & EQUIPMENT
6364 Computer Hardware 10
6740 Infrastructure -Streets 7,140 7,140
6855 Furniture & Fixtures - 23,693 25,231 10,000
TOTAL CIP & EQUIPMENT 7,140 7,140 23,693 25,241 10,000
EXPENDITURES GRAND TOTAL 734,350 706,648 991,700 915,160 965,300 NET CHANGE IN POSITION (734,350) (706,648) (991,700) (915,160) (965,300) 180
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
MATERIALS, SUPPLIES & SERVICES
6115 Landscaping 70,327
6116 Tree Maintenance 85,000
6130 Repair & Maint/Facilities 33,500
6132 Repair & Maintenance/Streets
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
69,959
120,222
32,135
1,189 272
FY22-23
Amended
Budget
62,000
130,000
52,627
900
Public Works
Maint Svcs Park Maint
103655
FY23-24 Year End
Estimates
52,470
126,572
49,274
208
6245 Meetings & Conferences - - - 90
6290 Dept. Contract Services 71,915 69,159 81,400 71,175 84,200 6301 Special Department Expenses 13,673 12,550 15,000 16,007 17,000 6310 Street Signs - - 3,473 3,473 -
6350 Small Tools/Equipment - - - 189 -
6360 Uniforms - - - 30 -
6399 Other Supplies - - - 179 -
FY23-24
Proposed
62,000
130,000
33,500
TOTAL MATERIALS, SUPPLIES & SERVICES 276,504 304,297 345,400 319,667 326,700
CIP & EQUIPMENT
6840 Machinery & Equipment 1,500 1,017 15,000 7,209
TOTAL CIP & EQUIPMENT 1,500 1,017 15,000 7,209 -
EXPENDITURES GRAND TOTAL 278,004 305,314 360,400 326,876 326,700 NET CHANGE IN POSITION (278,004) (305,314) (360,400) (326,876) (326,700) 181
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
Public Works
Maint Svcs Fleet Operations
103658
FY23-24 Year End
Estimates
SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 63,100 114,602 123,900 117,795 5005 Salaries/Part-Time 33,200 3,434
5015 Overtime 1,200 1,442 2,000 1,113
5020 Leave Accrual Payout - 110
5022 Alternative H&W Payout 1,250 1,250 900 500
5023 Signing Bonus Payout - 3,529
5105 Health Insurance Allocation 15,600 41,462 45,100 44,868 45,100 5110 Life Ins Allocation 400 - 400 - 400
5115 Dental Ins Allocation 100 2,508 3,100 2,568 3,100
5120 Optical Ins Allocation 200 529 600 460 600
5125 LTD Ins Allocation 600 - 600 - 700
5126 STD Ins Allocation 500 500 600
5135 Medicare 900 1,801 1,800 1,729 2,000
5141 Employers' PARS/ARS 128 - - -
5145 Employer CaIPERS Retire NC 46,300 10,716 11,500 10,831 13,400 5199 Other Employee Benefits 100 100 100
FY23-24
Proposed
132,700
1,500
500
TOTAL SALARIES & BENEFITS 160,250 181,511 190,500 179,864 200,700
MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities - 230
6134 Vehicle Repair & Maintenance 122,137 138,569 99,500 96,390 130,000 6136 Software Maintenance 10,294 10,293 10,500 1,500 11,000 6137 Repair Maint/Equipment (4,000) 760 10,000 6,002 10,000 6257 Licenses & Permits 3,000 2,890 2,500 3,000
6285 Hazardous Materials Disposal 4,433 5,520 4,500 2,366 4,500 6301 Special Department Expenses 22,768 17,835 23,000 22,121 23,000 6345 Gasoline & Diesel Fuel 220,961 192,993 305,000 278,392 305,000 6350 Small Tools/Equipment 2,400 2,572 1,500 1,212 3,000 6399 Other Supplies - 47
TOTAL MATERIALS, SUPPLIES & SERVICES 382,292 371,662 456,500 408,030 489,500
CIP & EQUIPMENT
6840 Machinery & Equipment - - 15,625 16,689 -
TOTAL CIP & EQUIPMENT - - 15,625 16,689 -
EXPENDITURES GRAND TOTAL 542,542 553,173 662,625 604,584 690,200 NET CHANGE IN POSITION (542,542) (553,173) (662,625) (604,584) (690,200) 182
PLACENTIA
Rich Heritage, Bright Future
CAPITAL IMPROVEMENT
PROGRAM
General Fund Budget
FISCAL YEAR 2023-24
183
PROPOSED Q1 BUDGET
FISCAL YEAR 2023-24
4240 Intergovernmental - CalTrans
4710 Reimbursements/Other Revenue
Capital Projects
Summary
2020-21 2021-22
Audited Unaudited
FY22-23
Amended
Budget
FY23-24 Year End
Estimates
FY23-24
Proposed
51,325
600,000
600,000
Total Revenues 51,325 600,000 600,000
TRANSFERS IN
7083 Transfer in from Hamer Island - - 695,993
TOTAL TRANSFERS 30,000 695,993
GRAND TOTAL RESOURCES 30,000 51,325 1,295,993
600,000
CIP & EQUIPMENT
6185 Construction Services 151,831 181,099
6364 Computer Hardware - 695,975 695,975
6730 Improvements Othr Thn Bldgs 600,000 600,000
6740 Infrastructure -Streets 100,000 100,000 700,000
6750 Infrastructure - Sewer 612,061 3,245,517 3,245,517 6760 Infrastructure - Parks 1,516 134,280
6770 Infrastructure - Major Studies - 41,902 358,098 358,098 400,000 6840 Machinery & Equipment 229,910 91,162 139,006 139,006 6842 Vehicles 96,449 41,942 102,650 147,367 175,000
6850 Building & Facilities - 218,849 7,374,239 7,373,435 2,855,000 TOTAL CIP & EQUIPMENT 478,190 1,188,531 12,615,484 12,659,398 4,264,280 EXPENDITURES GRAND TOTAL 479,418 1,188,531 12,615,484 12,659,398 4,264,280 NET CHANGE IN POSITION (449,418) (1,137,206) (11,319,491) (12,059,398) (4,264,280) 184
FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Citywide
Carryover Citywide Parks Citywide Technology Public Safety / New Measure U County SB 1/ Gas Tax- Measure M & Rec Impact Traffic Impact Impact Fees Impact Fee Quimby In -Lieu Project Project Total Amount General Fund (0010) (0079) Annexation (0084) RMRA (0060) Gas Tax (0017) (0018) Fee (0063) Fee (0065) (0075) (0067) (0069) C IFY 2021-22 Roadway Rehab Project $ 2,292,623 $ 253,217 $ 1,162,375 $ 272,900 $ 604,131 C ICaltrans Public Art Projects $ 285,000 $ 285,000
C IFY 2022-23 Roadway Rehab Design $ 142,518 $ 28,504
C IFY 2022-23 Concrete Repair Program $ 80,000 $ 80,000 Bastanchury Road Landscaped Median Renovation Project Phase 1 - City C Limit to Placentia Avenue $ 36,845 $ 36,845
C Yorba Linda Boulevard Landscaped Median Renovation Project $ 11,845 $ 11,845 C Urban Forest Tree Planting Project $ 120,000 $ 120,000 C Golden Avenue Bridge Replacement Project $ 3,197,693 $ 2,777,534 $ 23,600 $ 360,849 $ 35,710 C Alta Vista/Rose Median and Parkway Landscape Improvements $ 100,000 $ 100,000 N Crowther Avenue Street Resurfacing Project $ 250,000
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City N Limit to Placentia Avenue $ 63,155 $ 63,155
N IYorba Linda Boulevard Landscaped Median Renovation Project $ 63,155 $ 63,155 N IFY 2022-23 Roadway Rehab Construction $ 5,400,000 $ 3,000,000 $ 1,000,000 $ 800,000 $ 600,000 N (Citywide Sidewalk Repair Program $ 150,000 $ 150,000 N City General Wayfinding Signage (No Monument or Gantry Signs) $ 200,000 $ 200,000 N (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
BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance
Rose/Tustin Traffic Signal Synchronization Project
Imperial Highway Traffic Signal Synchronization Project Chapman/Malvern Traffic Signal Synchronization Project
HSIP Cycle 9 Traffic Safety Project
Crowther Avenue Parking Lot Improvement Project
TOD Traffic Mitigation Improvement Project
Opticom Traffic Signal Preemption Devices - 9 intersections Traffic Signal Back -Up Batteries
Rose/Tustin Traffic Signal Synchronization Project
84,172 $ 50,000 $ 8,000
52,849
103,000 $ 50,000
25,000
45,638
608,315 $ 608,315
188,115
300,000
110,000 $ 110,000
25,000 $ 25,000
50,000 $ 50,000
$ 9,722
Total Traffic and Transportation Ops $ 1,542,089 $ 608,315 $ $ $ $ $ 50,000 $ - $ 243,000 $ $ $ 9,722 185
FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Citywide
Carryover Citywide Parks Citywide Technology Public Safety / New Measure U County SB 1/ Gas Tax- Measure M & Rec Impact Traffic Impact Impact Fees Impact Fee Quimby In -Lieu Project Project Total Amount General Fund (0010) (0079) Annexation (0084) RMRA (0060) Gas Tax (0017) (0018) Fee (0063) Fee (0065) (0075) (0067) (0069) C 'Old Town Sewer Rehabilitation Project
N IOId Town Sewer Rehabilitation Project
$
1,200,000
600,000
1,800,000 $ - $
$ $ $ $ $ $ $ $
C 'Storm Drain Master Plan
1$
110,065
110,065 $
1$
- $
110,065
110,065 $
- $ - $ - $ - $ - $ $ - $
C 'Powell Building Improvement Project $ 208,837
C 'Civic Center EV Charging Stations $ 137,000
C Backs Community Center Multi -Purpose Room Renovation Project $ 140,800 $ 140,800 C IRefurbish PD Watch Commander Office $ 1,233 $ 1,233
C 'City Hall/Police Station Interior Modernization Design $ 150,000 $ 150,000 City Hall and Police Station HVAC, Solar and Roof Improvement Project - C Design $ 125,344 $ 125,344
C Main Street Parking Lot Improvement Project $ 501,250 $ 89,900 $ 411,350 C Senior/Community Center A&E Design $ 598,474 $ 598,474 C Placentia Public Safety Center $ 5,208,817 $ 5,208,817 C Refurbish Police Chief Admin Conference Room $ 41,681 $ 41,681 C Refurbish PD Jail Booking Area $ 40,000 $ 40,000
C Refurbish PD Report Writing Room $ 25,000 $ 25,000
C City Hall/PD Interior Lighting Improvements $ 27,416 $ 27,416 C Whitten Center Parking Lot Improvement Project $ 140,291 C Admin Office Improvement Project $ 30,000 $ 30,000
C Refurbish PD Traffic Bureau Work Area $ 25,000 $ 25,000 C Refurbish PD Armory $ 25,000 $ 25,000
C Replace PD Parking Lot Gates and Motors $ 50,000 $ 50,000 C Refurbish PD Motor Barn $ 25,000 $ 25,000
C Whitten Center Flooring Improvement Project $ 50,000 $ 50,000 N Civic Center EV Charging Stations $ 227,000
N Senior/Community Center A&E Design Completion $ 1,100,000 $ 600,000 $ N Admin Office Improvement Project $ 180,000 $ 180,000
N Fire Stations Roof Replacement Project $ 250,000 $ $ 250,000 N Placentia Public Safety Center $ 1,000,000 $ 1,000,000 N Fire Station 1 EV Charging System Upgrade Design $ 50,000 $ 50,000 N EOC Office Space Renovation $ 25,000 $ 25,000
Total City Buildings and Facilities
$ 10,383,143 $ 8,02Z535 $ 876,680 $
$ $ $ 140,800 $ $ $ 125,000 $
C 'Purchase New Desktop Computers for Police Department $ 50,000 $ 50,000 C 'Bitech Finance System Upgrade Phase II $ 70,975 $ 70,975 C 'Citywide Document Digitization Project $ 71,385 $ 71,385 N (Desktop Computer Replacement Program $ 75,000 $ 75,000 N (City Facilities Server/Network Upgrades $ 50,000 $ 50,000 $ 31Z360 $ $ 245,975 $ $ $ $ $ $ $ 71,385 $
C 'Playground Equipment Replacement $ 675,000 $ 600,000 C 'Paint Backs Building Rooms 6&7 $ 10,000 $ 10,000
C 'Replace Park Benches $ 43,954 $ 43,954
C 'Playground Resurfacing Various Parks $ 150,000
186
$ 150,000.00
Carryover
/ New
Project
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
N
N
N
N
N
FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Citywide
Citywide Parks Citywide Technology Public Safety
Measure U County SB 1/ Gas Tax- Measure M & Rec Impact Traffic Impact Impact Fees Impact Fee Quimby In -Lieu Project Total Amount General Fund (0010) (0079) Annexation (0084) RMRA (0060) Gas Tax (0017) (0018) Fee (0063) Fee (0065) (0075) (0067) (0069) McFadden Park Pergola Replacement Project $ 50,000 $ 50,000.00 Koch Park Picnic Shelter Replacement Project $ 100,000 $ 100,000.00 Replace Carpet at Backs Building Rooms 6&7 $ 10,000 $ 10,000 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 11 $ 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 $ 5,609,882 $ 134,280 $ 2,240,135 $ $ $ $ $ 1,396,860 $ $ $ $ 726,000 C 'Fire F250 Truck
N IPD Patrol Units Replacement (7)
N IPW Light Duty Truck Replacment (2)
C
C
C
C
C
C
C
N
N
N
N
$ 70,649
$ 175,000
$ 90,000
$ 175,000
$ 70,649
$ 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 $ 74Z818 $ 422,177 $ - $ - $ - $ - $ - $ 25,000 $ - $ - $ $ 34,420,232 $ 13,808,699 $ 8,675,159 $ 120,000 $ 1,633,749 $ 800,000 $ 1,289,841 $ 1,53Z660 $ 268,000 $ 71,385 $ 125,000 $ 735,722 187
Carryover
/ New
Project Project
C IFY 2021-22 Roadway Rehab Project
C ICaltrans Public Art Projects
C IFY 2022-23 Roadway Rehab Design
C IFY 2022-23 Concrete Repair Program
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City C Limit to Placentia Avenue
C Yorba Linda Boulevard Landscaped Median Renovation Project C Urban Forest Tree Planting Project
C Golden Avenue Bridge Replacement Project
C Alta Vista/Rose Median and Parkway Landscape Improvements N Crowther Avenue Street Resurfacing Project
Bastanchury Road Landscaped Median Renovation Project Phase 1 - City N Limit to Placentia Avenue
N IYorba Linda Boulevard Landscaped Median Renovation Project N IFY 2022-23 Roadway Rehab Construction
N (Citywide Sidewalk Repair Program
N City General Wayfinding Signage (No Monument or Gantry Signs) N (City Intersection Street Name Sign Replacement (Wayfinding) FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
General Plan TOD Sewer
Update Fee Streetscape TOD Traffic Maintenance
(0074) Impact Fee Impact Fee CDBG (0030) (0048)
$ 250,000
Old
Thoroughfare
AB 2766 Construction
(0019) Fund
Misc. Grants
(0050)
$ 114,014
Total Rivets & Streetscapes
$ 250,000 $
$
$ $ 224,024
Orangethorpe Traffic Signal Synchronization Project
BCIP Atwood Recreation Trail Prelim Design and Environmental Clearance
Rose/Tustin Traffic Signal Synchronization Project
Imperial Highway Traffic Signal Synchronization Project Chapman/Malvern Traffic Signal Synchronization Project
HSIP Cycle 9 Traffic Safety Project
Crowther Avenue Parking Lot Improvement Project
TOD Traffic Mitigation Improvement Project
Opticom Traffic Signal Preemption Devices - 9 intersections Traffic Signal Back -Up Batteries
Rose/Tustin Traffic Signal Synchronization Project
$ 188,115
$ 300,000
$ 22,000 $ 4,172
$ 53,000
$ 25,000
$ 45,638
$ 43,127
Total Traffic and Transportation Ops $
$ 188,115 $ 300,000 $ $
$ 145,638 $ 4,172 $ 43,127
FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
Old
Carryover General Plan TOD Sewer Thoroughfare
/ New Update Fee Streetscape TOD Traffic Maintenance AB 2766 Construction Misc. Grants Project Project (0074) Impact Fee Impact Fee CDBG (0030) (0048) (0019) Fund (0050) I
C KAU Town Sewer neirauiiirariun nujeu 1 $ 1,200,000
N IOId Town Sewer Rehabilitation Project $ 600,000
- $ 1,800,000 $
C 'Storm Drain Master Plan 1 1 1 1 1 1 1
$ - $ - $
C 'Powell Building Improvement Project
C 'Civic Center EV Charging Stations
C Backs Community Center Multi -Purpose Room Renovation Project C 'Refurbish PD Watch Commander Office
C 'City Hall/Police Station Interior Modernization Design City Hall and Police Station HVAC, Solar and Roof Improvement Project - C Design
C Main Street Parking Lot Improvement Project
C Senior/Community Center A&E Design
C Placentia Public Safety Center
C Refurbish Police Chief Admin Conference Room
C Refurbish PD Jail Booking Area
C Refurbish PD Report Writing Room
C City HaII/PD Interior Lighting Improvements
C Whitten Center Parking Lot Improvement Project
C Admin Office Improvement Project
C Refurbish PD Traffic Bureau Work Area
C Refurbish PD Armory
C Replace PD Parking Lot Gates and Motors
C Refurbish PD Motor Barn
C Whitten Center Flooring Improvement Project
N Civic Center EV Charging Stations
N Senior/Community Center A&E Design Completion
N Admin Office Improvement Project
N Fire Stations Roof Replacement Project
N Placentia Public Safety Center
N Fire Station 1 EV Charging System Upgrade Design
N EOC Office Space Renovation
$ 208,837
$ 140,291
$ 25,000 $ 112,000
$ 115,000
$ 112,000
$ 500,000
Total City Buildings and Facilities $ $ $ $ 349,128 $ - $ 140,000 $ $ 724,000 C 'Purchase New Desktop Computers for Police Department C 'Bitech Finance System Upgrade Phase II
C 'Citywide Document Digitization Project
N 'Desktop Computer Replacement Program
N City Facilities Server/Network Upgrades
C 'Playground Equipment Replacement $ 75,000
C 'Paint Backs Building Rooms 6&7
C 'Replace Park Benches
C 'Playground Resurfacing Various Parks
189
Carryover
/ New
Project
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
N
N
N
N
N
Project
McFadden Park Pergola Replacement Project
Koch Park PIUIR j ICILCI noIJIOLCIIICI Ii riujcLL
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 11
Jaycee Parkette Improvement Project
Parque del Arroyo Verde Renovation Project
La Placita Parkette Improvement Project
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
FY 2023/24 CAPITAL IMPROVEMENT PROJECTS
General Plan TOD Sewer
Update Fee Streetscape TOD Traffic Maintenance
(0074) Impact Fee Impact Fee CDBG (0030) (0048)
$
$ $ $
C IFire F250 Truck
N IPD Patrol Units Replacement (7)
N IPW Light Duty Truck Replacment (2)
C
C
C
C
C
C
C
N
N
N
N
Old
Thoroughfare
AB 2766 Construction
(0019) Fund
Misc. Grants
(0050)
$ 610,000
$ 427,608
$ $ - $ 1,112,6081
Total Vehicles and Equipment
$ $ $
$ $ $
Housing Element Update
Chapman Corridor Revitalization Plan
Adoption of CEQA Guidelines w/VMT Guidelines
Citywide Wayfinding Signage Program Design
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
$ 23,000
$ 70,000
$ 9,904 $ 9,907
$ 101,404
$ 20,000
$ 93,000 $ 9,904 $ 9,907 $ - $ - $ - $ - $ 121,4041
$ 93,000 $ 448,019 $ 309,907 $ 349,128 $ 1,800, 000 $ 285,638 $ 4,172 $ 2,115,1531
Project
FY 2023-24 Street Resurfacing Project
FY 2024-25 Street Resurfacing and Slurry Seal Projects
FY 2025-26 Street Resurfacing and Slurry Seal Projects
FY 2026-27 Street Resurfacing and Slurry Seal Projects
FY 2027-28 Street Resurfacing and Slurry Seal Projects
FY 2028-29 Street Resurfacing and Slurry Seal Projects
FY 2029-30 Street Resurfacing and Slurry Seal Projects
FY 2024-25 Concrete Repair Program
FY 2025-26 Concrete Repair Program
FY 2026-27 Concrete Repair Program
FY 2027-28 Concrete Repair Program
FY 2028-29 Concrete Repair Program
FY 2029-30 Concrete Repair Program
Bastanchury Road Landscaped Median Renovation Project Phase 1 Yorba Linda Boulevard Median Renovation Project
FY 2023-24 Concrete Repair Program
City General Wayfinding Signage (No Monument or Gantry Signs) City Intersection Street Name Sign Replacement Project
Crowther Avenue Street Resurfacing Project
Old Town Streetscape EIFD Improvement Project
EIFD Advance
Funding Source(s)
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U, Measure M, SB 1, Gas Tax
Measure U
Measure U
Measure U
Measure U
Measure U
Measure U
Measure U
Measure U
Measure U
General Fund
General Fund
TOD Streetscape Impact Fee
EIFD
General Fund
FY 23/24 FY 24/25 FY 25/26
$5,400,000
$ 6,000,000
$ 63,155
$ 63,155
$ 150,000
$ 200,000
$ 500,000
$ 250,000
$ 155,000
$ 10,000,000
$ 1,000,000
7 YEAR CAPITAL IMPROVEMENT PROGRAM
FY 26/27
FY 27/28
FY 28/29
FY 29/30
$ 6,500,000
$ 7,000,000
$ 7,500,000
$ 8,000,000
$ 8,500,000
$ 160,000
$ 165,000
$ 170,000
$ 175,000
$ 180,000
Tota/ Streets & Streetscapes
$ 6,626,310
$ 1Z155,000 $ 6,660,000 $ Z165,000 $ 7670,000
$ 8,175,000 $ 8,680,000
'TOD Traffic Mitigation Improvement Project
IOpticom Traffic Signal Preemption Devices
(Traffic Signal Back Up Batteries
1Rose/Tustin Traffic Signal Synchronization Project
Richfield/Miraloma and Miraloma/Van Buren Traffic Signal Improvements
Traffic Control Sign Reflectivity Study
Yorba Linda Boulevard Traffic Signal Synchronization Project Bastanchury Road Traffic Signal Synchronization Project Placentia Avenue Traffic Signal Synchronization Project Chapman Avenue Traffic Signal Synchronization Project
Kraemer Boulevard Traffic Signal Synchronization Project City General Wayfinding Monuments and Gantry Signs
TOD/Packinghouse Wayfinding Signage
2019 SSARP Intersection Project #1
2019 SSARP Intersection Project #5
2019 SSARP Intersection Project #9
2019 SSARP Intersection Project #10
2019 SSARP Intersection Project #13
2019 SSARP Intersection Project #14
2019 SSARP Intersection Project #15
2019 SSARP Roadway Segment Project #2
2019 SSARP Roadway Segment Project #4
2019 SSARP Roadway Segment Project #6
2019 SSARP Roadway Segment Project #14
2019 SSARP Roadway Segment Project #15
2019 SSARP Roadway Segment Project #16
TOD Traffic Development Impact Fee
Citywide Traffic Development Impact Fee
Citywide Traffic Development Impact Fee
Citywide Traffic Development Impact Fee
Citywide Traffic Development Impact Fee
Citywide Traffic Development Impact Fee
Citywide Traffic Development Impact Fee, AB 2766 AQMD
Citywide Traffic Development Impact Fee, AB 2766 AQMD
Citywide Traffic Development Impact Fee, AB 2766 AQMD
Citywide Traffic Development Impact Fee, AB 2766 AQMD
Citywide Traffic Development Impact Fee, AB 2766 AQMD
General Fund, Citywide Traffic Development Impact Fee
TOD Streetscape Impact Fee, Citywide Traffic Development Impact Fee Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
Citywide Traffic Development Impact Fee, Measure U
300,000
110,000
25,000
50,000
$ 1,500,000
$ 1,500,000
$ 35,500
$ 71,000
$ 28,400
$ 170,400
$ 142,000
$ 300,000
$ 150,000
400,000
200,000
$ 200,000
15,000
14,200
$ 355,000
20,000
$ 355,000
$ 497,000
$ 220,000
$ 426,000
$ 426,000
$ 220,000
Total Traffic and Transportation Ops
$ 485,000 $ 3,447300 $
499,200 $ 1,310,000 $ 697,000 $ 1,072,000 $ 220,000
Old Town Sewer Rehab Project
A2 Sewer Capacity Project - 2018 Sewer Master Plan
A3 Sewer Capacity Project - 2018 Sewer Master Plan
A4 Sewer Capacity Project - 2018 Sewer Master Plan
A5 Sewer Capacity Project - 2018 Sewer Master Plan
Sewer Enterprise Fund
Sewer Enterprise Fund, Citywide Sewer Development Impact Fee Sewer Enterprise Fund, Citywide Sewer Development Impact Fee Sewer Enterprise Fund, Citywide Sewer Development Impact Fee Sewer Enterprise Fund, Citywide Sewer Development Impact Fee 191
$ 600,000
$ 3,200,000
$ 4,626,000
$ 1,677,000
$ 2,391,000
Project
A6 Sewer Capacity Project - 2018 Sewer Master Plan
A7 Sewer Capacity Project - 2018 Sewer Master Plan
B1 Pipeline Rehab Project - 2018 Sewer Master Plan
B2 Pipeline Rehab Project - 2018 Sewer Master Plan
B3 Pipeline Rehab Project - 2018 Sewer Master Plan
Manhole Rehab Project (walls) - 2018 Sewer Master Plan
Manhole Rehab Project (bench/channel) - 2018 Sewer Master Plan Total Sewer
Funding Source(s)
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Sewer Enterprise Fund,
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
Citywide Sewer Development Impact Fee
FY 23/24
I$
Bradford Avenue Storni Drain Improvement Project
Walnut Avenue Storm Drain Improvement Project
Seaview Circle Storm Drain Improvement Project
Kevin Way Storm Drain Improvement Project
Sunset Dr Storm Drain Improvement Project
Kraemer Park Storm Drain Improvement Project
Naple/Pinehurst Avenue Strom Drain Improvement Project
Naple/Pinehurst Avenue Strom Drain Improvement Project
Pinehurst Avenue Strom Drain Improvement Project
Tota/ Storm Drains
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Citywide Storm Drain Development Impact Fee, Measure U
Placentia Senior/Community Center 100% A&E Design
City Hall Administration Office Improvement Project
Fire Stations Roof Replacement Project
Fire Station 1 EV Charging System Upgrade Design
Placentia Public Safety Center
Placentia Senior/Community Center
City Hall/Police Station HVAC, Solar, Modernization Project Tynes Gym Roof Replacement Project
Civic Center Fountain Renovation Project
Civic Center Campus Lighting and Landscape Improvement Project Tynes Gym Renovation Project
Water Tower Renovation Project
Replace Fire Station #1
Total City Buildings & Facilities
General Fund, County Grant
Measure U
Measure U
Measure U
General Fund/Bond Debt, Measure U, Asset Forfeiture, Property Sale, Legal Settlement
General Fund/Measure U
General Fund/Loan, Measure U
Measure U
Measure U, Library District Cost Share
Measure U, Library District Cost Share
Measure U
Measure U
Public Safety Development Impact Fee, General Fund
FY 24/25
7 YEAR CAPITAL IMPROVEMENT PROGRAM
FY 25/26 FY 26/27 FY 27/28
$ 393,000
456,000
$ 561,000
634,000
FY 28/29
$ 945,000
$ 243,000
$ 35,000
600,0001 $ 1,223,0001 $ 4,290, 000 1 $ 5,580,0001 $ 1,677,0001$ 2,391,0001 $ $ 108,000
$ 129,000
I$ - I$
$ 1,100,000
$ 180,000
$ 250,000
$ 50,000
$ 18,300,000
FY 29/30
$ 505,000
$ 524,000
$ 105,000
$ 34,000
$ 3,660,000
$ 3,660,000
$ 1,985,000
237,0001 $ 505,0001 $ 663,0001 $ 3,660,0001 $ 3,660,0001 $ 1,985,000 $ 35,000,000
$ 6,000,000
$ 300,000
$ 300,000
$ 400,000
$ 1,500,000
$ 150,000
$ 19, 880, 000 I $ 41,600,0001 $ 1,900,000 $ 150,0001 $ Desktop Computer System Replacement Program
City Facility Server/Network Upgrades
Total Technology
Tuffree Park Sidewalk Replacement Project
Tuffree Park Sports Field Light Replacement Project
Koch Park Sidewalk Replacement Project
Dog Park Planning and Design Services
Samp Park Renovation Project
Kraemer Park Fountain Renovation Project
Los Vaqueros Park Renovation Project
Tuffree Park Sports Field Renovation Project
Champions Sports Park Renovation Project
Bradford Park Renovation Project
Goldenrod Park Renovation Project
Kraemer Park Renovation Project
Wagner Park Renovation Project
Total Parks
Police Patrol Unit Replacement (7)
Public Works Light Duty Truck Replacement (2)
Measure U
Measure U
General Fund
Measure U
Measure U
Measure U
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
Measure U, Park and Rec DIF, Quimby DIF
General Fund
General Fund
$ 75,000
$ 50,000
$ 125,000 $
$ 54,280
$ 185,000
$ 50,000
$ 80,000
$ 1,500,000
1$
$ 175,000
$ 90,000
192
$ 2,500,000
369,280 $
$ - $
$ 2,500,000
$ 1,500,000
$ 3,000,000
4,000,000 $ 4,000,000 $ 3,000,000 I $
- I$
2,000,000
2,000,000 1 $
$ 6,500,000
- 1 $ 6,500,000
2,500,000
2,500,000 1 $
2,500,000
2,500,000
5,000,000
Project
PW Backhoe Replacement
Annual VehicleReplacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Total Vehic/es and Equipment
ADA Transition Plan
IT Strategic and Smart City Master Plan
PW Asset Management Plan and Facility Condition Assessment Communications/Marketing Master Plan
Total Major Studies
Total All Projects
Funding Source(s)
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
Vehicle & Equipment Replacement Fund, Measure U
General Fund
General Fund
General Fund
General Fund
193
FY 23/24
$ 265,000 $
$ 150,000
$ 100,000
$ 100,000
$ 50,000
$ 400,000 $
$ 28,750,590 $
FY 24/25
150,000
300,000
FY 25/26
$ 300,000
450,0001 $ 300, 000 $
$
7 YEAR CAPITAL IMPROVEMENT PROGRAM
FY 26/27 FY 27/28 FY 28/29
300,000
$ 300,000
300,000 $ 300,0001 $
$ - $
FY 29/30
300,000
$ 300,000
300,0001 $ 300,000
$
68,112,300 $ 18,154,200 $ 18,168, 000 $ 16, 004, 000 $ 18, 098, 000 $ 22, 685, 000
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
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0 GANN APPROPRIATIONS LIMIT
Appropriations Table
1,1 111 Iii , 111
1 1
r
titi ti3 4` N. ti° ti� ti� ti° yo titi yti ,y3 ti�
ON' ON ON' ti'' N N N N tiro N ,yo '1, `V ,y3
• Legal Limit • Appropriations • Amount Under
195
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
Fiduciary
Funds
FUND DESCRIPTIONS
Operating
Budget
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 s ections 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
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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
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:
FINANCIAL POLICIES
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:
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➢ 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.
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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:
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Before GF After GF Reserve
Reserve (25%) (25%) met
met
Infrastructure, Vehicles, and Equipment Reserve 40% 50% Post -Employment Benefits Sustainability Reserve 10% 10% Employee Recruitment and Retention Reserve (including 30% 30% additional staff)
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
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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.
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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 & Agency, Proprietary
funds, Special Revenue funds, Reserve funds and
Other funds as created.
FINANCIAL POLICIES
Financial assets held and invested by trustees or fiscal agents are subject to and governed
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.
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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)
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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
Assianed: 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.
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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.
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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.
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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).
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FINANCIAL POLICIES
Debt Refinancing
General 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.
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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?
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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.
COMMUNITY PROFILE
Placentia
Demographics
tot OO
04000
51,824 Total Population
36.9 Median Age
49.5% Male & 50.5% Female
63.4% Homeownership Rate
221
L1ME-
ME ME
ME ME ME
ME ME ME
40.7% of Population with
bachelor's degree or Higher
Median Income- $103,041
17,368 Total Housing Units
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.
50,000 residents, beautiful
recreation.
COMMUNITY PROFILE
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
222
Nickey Petroleum
Print & Finishing Solutions
Prosource of North Orange
County
Roofing Wholesale
Ross
SC Motors
Schorr Metals
State Bros
Suburban Propane
TFN Architectural Signage
Accrual Basis of
Accounting
Adjusted / Amended
Budget
Air Quality
Management District
(AQMD)
Air Quality
Management Plan
(AQMP)
Allocation of Funds
Annual
Comprehensive
Financial Report
(ACFR)
Appropriation
Arterial Highway
Financing Program
(AHFP)
Assessed Property
Assessed Valuation
Assessed Valuation
(Secured)
Assessed Valuation
(Unsecured)
BUDGET GLOSSARY
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.
The adopted budget plus any modifications (increases, decreases and transfers) approved by the City Council during the fiscal year.
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.aamd.gov) .
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.
Setting aside funds for a specific purpose or program. An allocation of funds makes them available for expenditure.
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.
A specific amount of money authorized by the City Council for an approved work program.
A Measure M funded program for pavement rehabilitation projects on arterial roadways in the county.
The value set upon real estate or other property by the County Tax Assessor.
A measure of the taxable value of property located within the City against which the tax rate is applied.
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.
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
Assessment District
(AD)
Audit
Balanced Budget
Bond Refinancing
Bonds
Bradley Burns
Uniform Local Sales
& Use Tax
Budget Surplus
Budget Amendment
California
Environmental
Quality Act
(CEQA)
BUDGET GLOSSARY
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.
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.
A budget in which planned expenditures do not exceed planned revenues.
The pay off and re -issuance of bonds to obtain better interest rates and/or bond conditions.
A certificate of debt issued by an entity, guaranteeing payment of the original investments, plus interest.
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.
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).
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.
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
California
Transportation
Commission
(CTC)
Capital Equipment
Capital Expenditure
Capital Improvement
Program Budget
(CIP)
Certificates of
Participation
(COPs)
City Council
(CC)
Community
Development Block
Grant (CDBG)
Community Facilities
District
(CFD)
Community Oriented
Policing Services
(COPS)
BUDGET GLOSSARY
The agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California ( www.catc.ca.aov)
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.
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.
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.
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.
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.
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.
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.
A grant program that provides partial funding of salaries for several front line law enforcement positions.
225
Conditional Use
Permit
(CUP)
Congestion
Management Plan
(CMP)
Consumer Price
Index
(CPI)
Contingency Reserve
Cost Allocated
Debt Service
Department,
(Function) Division
Discretionary
Funding
Opportunities
Drug Abuse
Resistance Program
Encumbrance
Enterprise Fund
BUDGET GLOSSARY
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.
Defines a network of state highways and arterials, level of service standards and related procedures.
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.
The City has established a policy to set aside a percentage of its General Fund operating expenditures as a contingency reserve.
A method used to charge General Fund costs budgeted in one department to another department or another fund.
The payment of principal and interest on borrowed funds such as bonds.
Section Organizational units within the Operations Budget that group resources together to provide related types of services.
Pertains to funds, grants or other resources that are not restricted as to use.
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) .
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.
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
Environmental
Enhancement and
Mitigation Program
(EEMP)
Environmental
Impact Report
(EIR)
Expenditure
Fair Housing Council
of Orange County
(FHCOC)
Fees
Fiscal Year
(FY)
Fixed Asset
Franchise Tax
Fringe Benefits
BUDGET GLOSSARY
A state funded grant program for projects related to environmental enhancement or design, particularly of transportation facilities.
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.
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.
A private non-profit organization which fosters diversity in housing through education and the enforcement of state and federal fair housing laws ( www.fairhousinaoc.ora) .
A general term used for any charge levied by government for providing a service or permitting an activity.
Any period of 12 consecutive months designated as the budget year.
Placentia's budget year begins on July 1 and ends on June 30.
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.
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.
These include retirement/pension; health, life, and disability insurance; workers' compensation; and vacation, administrative, medical and special leave of absence time.
227
Full -Time Equivalent
(FTE)
Fund
Fund Balance
Gas Tax
General Fund
General Plan
Geographical
Information System
(GIS)
Goal
Government Finance
Officers Association
(GFOA)
Governmental
Accounting
Standards Board
(GASB)
Grants
Gross Domestic
Product (Real)
(GDP)
Gross State Product
(GSP)
BUDGET GLOSSARY
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)
A self -balancing set of accounts to record revenues and expenditures associated with a specific purpose.
Within a specific fund, the funds remaining when all current and prior year liabilities (expenditures) are subtracted from current and prior year assets (revenues).
State tax received from gasoline sales utilized solely for street related purposes, such as new construction, rehabilitation or maintenance.
The primary operating fund of the City (as opposed to all other City funds, which are designated as "Special Funds").
A comprehensive, long-range, policy document required by state law.
The document establishes the City's overall spatial and temporal development pattern.
A computer system capable of assembling, storing, manipulating and displaying geographically referenced information.
A time/phased strategy that will implement a specific course of action or plan, typically, a long-term process.
A professional association of state/provincial and local finance officers in the United States and Canada ( www.afoa.ora) .
Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities ( www.aasb.ora) .
Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.
The total of the goods and services produced by labor and property located in the United States.
The total of the goods and services produced by labor and property located in the State of California.
228
Growth Management
Area
(GMA)
Growth Management
Program
(GMP)
Hotel Tax (TOT)
Infrastructure
Inter -Fund Transfers
Landscape, Lighting,
and Park
Maintenance
(LLPM)
Lease -Purchase
Agreement
Level of Effort
Levy
Local Agency
Formation
Commission
(LAFCO)
Local Agency
Investment Fund
(LAIF)
BUDGET GLOSSARY
Inter -jurisdictional planning regions within Orange County.
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.
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.
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.
Payments from one fund to another fund, primarily for work or services provided
An assessment district to provide funds for park and parkway landscaping, lighting and park maintenance.
Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.
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.
To impose taxes, special assessments or service charges for the support of governmental activities.
Reviews proposals for the formation of new local governmental agencies and changes of organization in existing agencies ( www.oclafco.ora) .
A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds. 229
Long -Term Debt
Major Fund
Measure M
Measure M - Growth
Management Area
(M-GMA)
Measure M —
Turnback
Measure U
Memorandum of
Understanding
(MOU)
Modified Accrual
National Pollutant
Discharge
Elimination System
BUDGET GLOSSARY
Debt with a maturity of more than one year after issuance.
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.
County -wide sales tax measure used to fund a variety of transportation related projects.
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.
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.
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.
An agreement outlining the terms of employment entered into between the City and employees of various bargaining units.
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.
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
Objective
Operating Budget
Orange County Fire
Authority
(OC FA)
Orange County
Investment Pool
(OCIP)
Orange County
Transportation
Authority
(OCTA)
Ordinances
Outputs
Part I Crimes
Part II Crimes
Pavement
Management System
Pavement Quality
Index
(PQI)
Performance Budget
Performance
Measurements
BUDGET GLOSSARY
Describes an outcome to be accomplished in specific, well-defined and measurable terms and is achievable within a specific timeframe; generally, programs have objectives.
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.
An agency that provides fire prevention/suppression and emergency services to 23 cities and all the unincorporated areas in Orange County ( www.ocfa.org) .
A pooling of cash by the county, local agencies and school districts for investment purposes run by the Orange County Treasurer.
A regional transportation agency formed in 1991 to develop and implement unified transportation programs and services for Orange County ( www.octa.net) .
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.
The general results expected from programs and functions.
The most serious criminal offenses, including murder, rape, robbery, aggravated assault, burglary, larceny/theft, auto theft and arson.
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.
A scale from 1 to 10 that measures the structure, surface condition and riding comfort of the roadway.
A budget wherein expenditures are tied to the measurable performance of activities and work programs.
Statistical measures that are collected to show the impact of dollars spent on City services.
231
Personnel Expenses
Priority E
Priority I Calls
Program
Program Budget
Property Tax
Proposition 218
Public Employees'
Retirement System
(PERS)
Ralph M. Brown Act
Redevelopment
Agency
(RDA)
BUDGET GLOSSARY
Salaries and fringe benefits, such as pensions and insurance, for full- time and part-time employees of the City.
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.
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.
Represents major areas or support functions that can be defined as a service provided to citizens, other departments or other agencies.
A budget wherein expenditures are displayed primarily on programs of work and secondarily by the character and object class of the expenditure.
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.
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.
Provides retirement and health benefit services to members from the state, school districts and local public agencies ( www.caloers.ca.aov) .
The Brown Act is a California law that insures the public can attend and participate in meetings of local government.
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
Regional Surface
Transportation
Program
(RSTP)
Reserve
Resolution
Resources
Revenue
Right of Way
Southern California
Association of
Governments
(SCAG)
Special Funds
Traffic Enforcement
Index
Transaction Sales
Tax (District Tax)
BUDGET GLOSSARY
California Supreme Court. As a result, all redevelopment agencies in California were dissolved effective February 1, 2012.
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.
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.
A special or temporary order of a legislative body (e.g. City Council or Planning Commission) requiring less formality than an ordinance.
Units of dollars or physical input, such as work years or work hours, and other assets used to support and attain program objectives.
Annual income received by the City.
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.
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.scaa.ca.aov) .
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.
The number of moving citations divided by the number of injury accidents.
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
Transfers-In/Out
Transient Occupancy
Tax
(TOT)
Transportation
Management
Association
(TMA)
Transportation
Management Plan
(TMP)
Unencumbered
Appropriation
Voice Over Internet
Protocol
(VoIP)
BUDGET GLOSSARY
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.
A 10% tax added to the cost of renting a hotel room within the City.
Also known as the Hotel or Bed Tax.
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.
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.
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.
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