Agenda packet — Placentia City Council, May 21, 2024 (part 3 of 4)

Submitted by:

Teri Knutson
Management Analyst
Reviewed and approved:
//i
Jennifer Lampman
Finance Director
Reviewed and approved:

Brad Butts
Chief of Polic
Reviewed and approved:

Damien R Arrula
City Administrator
Attachments:

1. Amendment No. 2 to Professional Services Agreement with Halo Confidential Investigations

2. Original (October 19, 2021) Professional Services Agreement with Halo Confidential Investigations and Amendment No. 1 (April 6, 2023)

AMENDMENT NO. 2 TO

PROFESSIONAL SERVICES AGREEMENT

PROVISION OF CONFIDENTIAL BACKGROUND INVESTIGATION SERVICES

WITH HALO CONFIDENTIAL INVESTIGATIONS
This Amendment No. 2 ("Amendment") to Professional Services Agreement is made and entered into effective the 21st day of May, 2024, by and between the CITY OF PLACENTIA, a Charter City and Municipal Corporation ("CITY"), and HALO CONFIDENTIAL INVESTIGATIONS (hereinafter "CONSULTANT"). CITY and CONSULTANT are sometimes hereinafter individually referred to as "Party" and or collectively referred to as the "Parties."
A. Recitals.
(i). CITY and CONSULTANT entered into a Professional Services Agreement ("Agreement") effective October 19, 2021 through which CONSULTANT has been providing professional services as more fully explained in the Scope of Services attached to the Agreement as Exhibit "A."
(ii). The Parties now seek to amend the Agreement to update Exhibit A, Scope of Work, and exercise the additional two one-year extensions permitted by Section 4.1 of the October 19, 2021 Agreement.
(iii). All legal prerequisites to the making of this Amendment have occurred.

NOW, THEREFORE, in consideration of the mutual covenenants and conditions set forth herein, the Parties agree as follows:

B. Amendment to Agreement.

1. Section 1.1 the Agreement is hereby amended to read as follows:

Scope of Services. With the execution of this Amendement No. 2 Exhibit A entitled July 1, 2024 -July 1, 2026 Background Investigations & Training Coordination, and July 1, 2024 -July 1, 2026 Background Investigations Pricing Tiers A+ to B, shall become effective July 1, 2024.

Section 4.1 of the Agreement is hereby amended to read as follows:

By executing this Amendment No. 2 City and Consultant mutually exercise the two (2) one-year terms beginning on July 1, 2024 and establishing a new expiration date of June 30, 2026.

2. Except as specifically modified herein, all of the terms, conditions and provisions of the Agreement shall remain in full force and effect.

Page 1 of 2 ends

3. The Agreement, all amendments together with this Amendment No. 2 and all Exhibits attached thereto, constitutes the entire Agreement between the Parties and supersedes all prior negotiations, arrangements, representations, and understandings, if any, made by or between the Parties with respect to the subject matter hereof. No amendment or other modification of the Agreement as modified by this Amendment No. 2 shall be binding unless executed in writing by both Parties hereto, or their respective successors, assigns, or grantees.

4. Each of the undersigned represents and warrants that he or she is duly authorized to execute and deliver this Amendment No. 2 and that such execution is binding upon the entity for which he or she is executing this document.

IN WITNESS WHEREOF, the Parties have caused Amendment No. 2 to the Consulting Services Agreement are to be executed as of the day and year first above written.

CONSULTANT CITY OF PLACENTIA
By: z - By:

Strash, C� -r - Damien R. Arrula
City Administrator
ATTEST:

By:

Robert S. McKinell,
City Clerk
APPROVED AS TO FORM:

By:

Christian L. Bettenhausen
City Attorney

Page 2 of 2 ends

HALO CONFIDENTIAL INVESTIGATIONS LLC
Jon Strash, CEO

CITY OF PLACENTIA
401 E. Chapman Ave. Placentia, CA 92870
(714) 993-8164
July 1, 2024- July 1, 2026
Background Investigations & Training Coordination
Scope of Work
Pre-employment Screenings:

Conduct pre-employment screenings on applicants, whether paid or volunteer, sworn or civilian, to screen for possible past and current criminal activity, sex registrants, fraud, and any other issues of integrity which could be detrimental to the Client. The Agency will verify Credit History, social media, Education and Credentials, past contact with police agencies, review their Personal History Statements and Pre -investigative Questionnaires, and arrange for a polygraph and review if required. Additionally, the Agency will verify Military Service/Registration and Court documents for Dissolution of Marriage, Marriages, etc. An online data screening will also be conducted, including a TLO screening. The Agency will provide a written report with each screening conducted. Screenings are conducted in all-inclusive cost Tiers, A+, A, B+, and B, and partials. "Rushed jobs" requested to be completed in half the "normal" time of a screening are available. Each Tier has a pre-set all-inclusive cost and is not based on hourly rates or additional expenses, unless customized by the Client (partials as well). (See the attached Tier Scale). It is agreed that only the Client is permitted to authorize Agency personnel to perform tasks and incur fees and expenses. The Agency will conduct the screenings following the POST and Placentia Human Resources guidelines on behalf of the Client and will provide the reports as required in a timely manner. Additional public information research may be conducted per the Client's request, reimbursed at Agency's actual cost, which are not required by Human Resources, but are beneficial to the screenings, such as specific Internet searches.

Pre-employment Screenine Fees
All screenings will be conducted per Tiers A+, A, B+, and B preset costs (See attached).

Any Agency investigator time necessary to conduct additional screening business not included in the Tier will be calculated in tenth hour (1/10) increments at $60 per hour per investigator (s).

The Client understands and agrees that billable time shall include: (a) travel time to and from non-inclusive interviews, surveillances and trials, hearings and depositions; (b) time spent conducting non-inclusive research; (c) additional report or memorandum preparation time billable at '/4 hour per page; (d) time in audits, court, hearings or depositions, including waiting time and time testifying; and (e) time spent speaking to and meeting with the Client or others as requested by the Client.

Expenses
The Client agrees to reimburse the Agency for all reasonable expenses incurred during and as part of its representation of the Client. Non-inclusive Tier Expenses will be itemized on each invoice by date, description and amount. Reimbursable expenses include, but are not limited HALO Confidential Investigations LLC, PI License #26616, 1 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

to: (a) vehicle mileage at a rate of 67 cents (IRS) per mile; (b) long distance telephone charges; (c) hotel accommodations; (d) coach level airfare; (e) paper, binders, photocopying/printing; (f) the actual cost of digital storage, processing, DVD's, CD's, and similar items; (g) equipment rental; (h) parking; and (i) meals for agency personnel consumed in connection with necessary activities outside normal business hours of 8:00 a.m. and 5:00 p.m. The Agency will maintain copies of all receipts for individual expenses in excess of $25.00, which will be available upon request. The Agency agrees to obtain the Client's permission before incurring any single expense if it reasonably appears to the Agency in advance that the expense is likely to exceed $100.00.

Late Payment/Non-Payment
The Client agrees that the Agency may, at its option, charge interest on any amounts paid more than 90 days after the date of invoice at a rate of 10% percent simple interest, and per each 30 -day period overdue thereafter. The Client also agrees that the Agency may refer to a collection agency any unpaid balances overdue more than ninety (90) days. The Client agrees to be liable for all costs associated with collection including attorney fees and service of process.

TraininE Coordinator $55/hour
Coordinate scheduling of training classes (in-house and outside training) for Client's personnel.

Make reservations with training institutions, plus travel arrangements (including hotel, airline, car rental, etc.) for the students. Prepare information for training packets, including information for cash advances, to be completed by Client's staff. Prepare notification for Client's staff for assigned training. Provide updated fliers for training classes. Maintain Client's training files, both in the Professional Standards Bureau (PSB) office and on-line in the Training Management System (TMS). Make certain each of Client's personnel are meeting the POST requirements for Advanced Officer Training (AOT) and Perishable Skills every 24 months. Prepare for POST training compliance audits. Prepare any reports on training requirements or training obtained by Client's personnel. Prepare training bulletins as needed. Conduct any other related duties as necessary.

The Client understands and agrees that the Agency is to be paid for its time and expertise as follows: $55 per hour per investigator (s). All Agency personnel time will be calculated in tenth hour (1/10) increments. The Client understands and agrees that billable time shall include: (a) all computer and telephone/email related work, including time after hours and away from the office; (b) travel time to and from meetings, required training, interviews, surveillances and trials, hearings and depositions; (c) time spent conducting research and filing paperwork; (d) report preparation time; (e) time in court, hearings or depositions, including waiting time and time testifying; (f) any time necessary to manage the Client's training needs; (g) time spent communicating, and/or meeting, with the Client or others as requested by the Client. Agency time sheets will be maintained, and copies provided to the Client. Reimbursable expenses include, but are not limited to vehicle mileage at a rate of 67 cents (IRS) per mile, and any other actual costs that are specific to the position, when additional meetings and work is required outside the normal work space/time at the Placentia Police Department.
904 7. Straak, CEO 04-17-2024
HALO Confidential Investigations LLC, PI License #26616, 2 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

HALO CONFIDENTIAL INVESTIGATIONS LLC
Jon Strash, CEO

CITY OF PLACENTIA
401 E. Chapman Ave. Placentia, CA 92870
(714) 993-8164
July 1, 2024- July 1, 2026
Background Investigations
Pricing Tiers A + to B

BACKBROUND INVESTIGATIONS
TIER A+ (Sworn Laterals) $1,800*
- Full POST required backgrounds. National criminal background check, as well as county and state criminal records, SSN verification, address history, sexual offender registry. Background reports include, when available, a criminal and sex offender check, lawsuits, judgments, liens, bankruptcies, home value & property ownership, address history, phone numbers, relatives and associates, neighbors, marriage/divorce records and more (additional TLO cost $20 if not PPD).
- 5 local county superior court records searches for Los Angeles, Orange, Riverside, San Bernardino, San Diego, and other previous counties they resided in, including out-of-state if available; criminal and civil searches; driving record (additional court cost if any, included).
- Separate Attorney General Meagan's Law search for sexual registrants (name and address)
- Various other searches such as Google, White Pages, USS, Face Book, social networks, etc.
-Contact employer references and personal references. Includes neighbors and home visit if required.
-Conduct file reviews, including I/A's, appraisals, personnel, training, and backgrounds. - Credit report review.
- Polygraph report review if required.
- Interview applicant as needed and Report on findings; complete Background eSOPH.

Partial A+ $1,400*
-If Applicant fails portion of screening, which is deemed vital (examples = polygraph, lies on application, felony in criminal history) and screening is not near completion.

TIER A (Sworn/Reserve/Supervisors/Expertise Civilians) $1,600* -Full POST required backgrounds. National criminal background check, as well as county and state criminal records, SSN verification, address history, sexual offender registry. Background reports include, when available, a criminal and sex offender check, lawsuits, judgments, liens, bankruptcies, home value & property ownership, address history, phone numbers, relatives and associates, neighbors, marriage/divorce records and more (additional TLO cost $20 if not PPD).

HALO Confidential investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

-5 local county superior court records searches for Los Angeles, Orange, Riverside, San Bernardino, San Diego, and other previous counties they resided in, including out-of-state if available; criminal and civil searches; driving record (additional court cost if any, included).
- Separate Attorney General Meagan's Law search for sexual registrants (name and address).
- Various other searches such as Google, White Pages, USS, Face Book, social networks, etc.
- Contact employer references and personal references.
- Credit report review.
-Polygraph report review.
- Interview applicant as needed and Report on findings; complete Background eSOPH.

Partial A $1,200*
- If Applicant fails portion of screening, which is deemed vital (examples = polygraph, hes on application, felony in criminal history) and screening is not near completion.

TIER B+ (Basic Civilian/Lateral) $1,500*
Partial B+ $1,100*
- If Applicant fails portion of screening early on, which is deemed vital (examples = polygraph, lies on application, felony in criminal history) and screening is not near completion.

TIER B (Basic Civilian- Cadet, PSO, PCO, Secretary) $1,400* Partial B $1,000*
- If Applicant fails portion of screening early on, which is deemed vital (examples = polygraph, lies on application, felony in criminal history) and screening is not near completion.
*All inclusive expenses except as noted and Placentia PD to provide mailings, forms; polygraph, Live Scan, notary, eSOPH,. if outside of local area or more detailed screening, PPD covers the time/cost. 75 miles are included in completed BGI's. Additional investigation work or lesser investigations costs will be determined between the Agency and the Client on a case-by-case basis. If applicant withdraws or is disqualified early on, depending on amount of time (normally less than 8 hrs.) and cost involved, HALO may charge Placentia by the hourly rate of $60 per hour plus costs of mileage (.67 per mile/IRS), actual costs of data searches, and any other costs, not to exceed the Partial. For all BGI, if 8 hours or less are expended for investigators on Partial, including driving time, client may be charged a minimum of $350 plus any mileage/costs, but never more than the quoted Partial fee. (An hourly + costs fee may only be considered in certain circumstances, such as an applicant withdrawing immediately upon assignment of the Background to an investigator). If additional investigators are needed, their time will be charged at $40 per hour. Late fees of simple 10% may be charged if an invoice is not paid within 90 days of dated invoice, and for each 30 -day period thereafter. Reports may be withheld if no payment is received. "Rush Jobs" are available at an additional cost to be agreed upon by the Agency and Client based on the needs of the Client (normally $2,250-$2,500).

Post 7 Sdra44, CEO 04/17/2024
HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

Ac R CERTIFICATE OF LIABILITY INSURANCE I DATE(MM/DD/YYYY) 07/13/2023
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).

PRODUCER
D&C Insurance Solutions
300 S. Atlantic Blvd., Ste 201-B
Monterey Park

INSURED
HALO Confidential Investigations, LLC.

CA 91754
2209 E. Baseline Road, Suite 300-305
Claremont CA 91711

CONTACT
NAME: Lin D Diaz
PHONE
Mft888.457.4426
I AODlt
SS [email protected]

INSURER(S) AFFORDING COVERAGE
INSURER A: Western World Insurance Company
1 INSURER B :

INSURER C
INSURER D :
1 INSURER E :
1 INSURER F :

FAX No): 323.576.4552
NAIC #
13196
COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ADDL SUER POLICY EFF POLICY EXP

TYPE OF INSURANCE SR

LTR INWVD POLICY NUMBER I (MM/DD/YYYY) (MM/DD/YYYY) LIMITS X COMMERCIAL GENERAL LIABILITY A NPP8920567 07/27/2023 07/27/2024

CLAIMS -MADE
X
OCCUR
GEN'L AGGREGATE LIMIT APPLIES PER:

X POLICY PRO-
JECT
OTHER:

AUTOMOBILE LIABILITY

ANY AUTO

OWNED SCHEDULED

AUTOS ONLY AUTOS

HIRED NON -OWNED

AUTOS ONLY AUTOS ONLY

UMBRELLA LIAB OCCUR
•

EXCESS LIAB CLAIMS -MADE
DED 1 1 RETENTION $

WORKERS COMPENSATION

AND EMPLOYERS' LIABILITY

AN YP RO P R I ETO R/PARTNER/EX EC U TI V E
OFFICER/MEMBEREXCLUDED?
(Mandatory In NH)
If yes, describe under
pESCRIPTION OF OPERATIONS below
Y/N
N/A
EACH OCCURRENCE $

DAMAGE TO RENTED
PREMISES (Ea occurrence) $
MED EXP (Any one person) $
PERSONAL & ADV INJURY $
GENERAL AGGREGATE $
PRODUCTS - COMP/OP AGG $
Errors & Omissions $

COMBINED SINGLE LIMIT
(Ea accident)
BODILY INJURY (Per person)
BODILY INJURY (Per accident)

PROPERTY DAMAGE
(Per accident)

EACH OCCURRENCE

AGGREGATE
I STATUTE I I 2r-
E.L. EACH ACCIDENT
E.L. DISEASE - EA EMPLOYEE
E.L. DISEASE - POLICY LIMIT
$
$
1,000,000
100,000
5,000
1,000,000
3,000,000
1,000,000
Included
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space Is required)

REGARDING THE ABOVE REFERENCED GENERAL LIABILITY INSURANCE POLICY, THE CITY OF PLACENTIA ANDITS ELECTED

AND APPOINTED BOARDS, OFFICERS, OFFICIALS, AGENTS, EMPLOYEES, AND VOLUNTEERS AREADDITIONAL INSUREDS WITH RESPECT TO: LIABILITY ARISING OUT OF ACTIVITIES PERFORMED BY OR ONBEHALF OF THE CONSULTANT PURSUANT TO ITS CONTRACT WITH THE CITY; PRODUCTS AND COMPLETEDOPERATIONS OF THE CONSULTANT; PREMISES OWNED, OCCUPIEDOR USED BY THE CONSULTANT;AUTOMOBILES OWNED, LEASED, HIRED, OR BORROWED BY THE CONSULTANT.

CERTIFICATE HOLDER CANCELLATION
City of Placentia
401 E. Chapman Ave
Placentia, CA 92870

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

AUTHORIZED REPRESENTATIVE
Lin Dau Diaz
© 1988-2015 ACORD CORPORATION. All rights reserved.

ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD

AMENDMENT NO. 1 TO

PROFESSIONAL SERVICES AGREEMENT

WITH HALO CONFIDENTIAL SERVICES
This Amendment No. 1 ("Amendment") to Professional Services Agreement is made and entered into effective the 6th day of April, 2023, by and between the CITY OF PLACENTIA, a Charter City and Municipal Corporation ("CITY"), and HALO CONFIDENTIAL SERVICES (hereinafter "CONSULTANT"). CITY and CONSULTANT are sometimes hereinafter individually referred to as "Party" and or collectively referred to as the "Parties." A. Recitals.
(i). CITY and CONSULTANT entered into a Professional Services Agreement ("Agreement") effective October 19, 2021 through which CONSULTANT has been providing professional services as more fully explained in the Scope of Services attached to the Agreement as Exhibit "A."
(ii). The Parties now seek to amend the Agreement to increase compensation. (iii). All legal prerequisites to the making of this Amendment have occurred.

NOW, THEREFORE, in consideration of the mutual covenenants and conditions set forth herein, the Parties agree as follows:

B. Amendment to Agreement.

1. Section 2.1, Paragraph 1 of the Agreement is hereby amended to read as follows:

Consultant shall be paid in accordance with the fee schedule set forth in Exhibit "A." Consultant's total compensation shall not exceed an additional thirty thousand dollars ($30,000.00) for the remainder of Fiscal Year 2022-2023, for a not -to -exceed total of $90,000.

2. Except as specifically modified herein, all of the terms, conditions and provisions of the Agreement shall remain in full force and effect.

3. The Agreement, all amendments together with this Amendment No. 1 and all Exhibits attached thereto, constitutes the entire Agreement between the Parties and supersedes all prior negotiations, arrangements, representations, and understandings, if any, made by or between the Parties with respect to the subject matter hereof. No amendment or other modification of the Agreement, as modified by this Amendment No. 1 shall be binding unless executed in writing by both Parties hereto, or their respective successors, assigns, or grantees.

4. Each of the undersigned represents and warrants that he or she is duly authorized to execute and deliver this Amendment No. 1 and that such execution is binding upon the entity for which he or she is executing this document.

Page 1 of 2 ends

IN WITNESS WHEREOF, the Parties have caused Amendment No. 1 to the Consulting Services Agreement are to be executed as of the day and year first above written.

CONSULTANT CITY OF PLACENTIA
By:

Jon Strash, Owner
By:

Damien R. Arrula
City Administrator
ATTEST:

Robert S. McKinell,
City Clerk
APPROVED AS TO FORM:

By:

Christian L. Bettenhausen
City Attorney

Page 2 of 2 ends

CITY OF PLACENTIA

PROFESSIONAL SERVICES AGREEMENT
WITH
HALO CONFIDENTIAL INVESTIGATIONS, LLC.

THIS AGREEMENT is made and entered into this 19th day of October, 2021 (Effective Date"). by and between the CITY OF PLACENTIA, a municipal corporation ("City"), and HALO CONFIDENTIAL INVESTIGATIONS, LLC., a California Limited Liability Corporation ("Consultant").

WITNESSETH:

A. WHEREAS, City proposes to utilize the services of Consultant as an independent contractor to provide background screenings and training services, as more fully described herein; and
B. WHEREAS, Consultant represents that it has that degree of specialized expertise contemplated within California Government Code Section 37103, and holds all necessary licenses to practice and perform the services herein contemplated; and C. WHEREAS, City and Consultant desire to contract for the specific services described in Exhibit "A" (the "Project'') and desire to set forth their rights, duties and liabilities in connection with the services to be performed; and
D. WHEREAS, no official or employee of City has a financial interest, within the provisions of Sections 1090-1092 of the California Government Code, in the subject matter of this Agreement.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:

1.0. SERVICES PROVIDED BY CONSULTANT

1.1. Scope of Services. Consultant shall provide the professional services described in the Consultant's Proposal ("Proposal"), attached hereto as Exhibit "A" and incorporated herein by this reference.

1.2. Professional Practices. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel experienced in their respective fields and in a manner consistent with the standards of care, diligence and skill ordinarily exercised by professional consultants in similar fields and circumstances in accordance with sound professional practices. Consultant also warrants that it is familiar with all laws that may affect its performance of this Agreement and shall advise City of any changes in any laws that may affect Consultant's performance of this Agreement. Consultant shall keep itself informed of State and Federal laws and regulations which in any manner affect those employed by it or in any way affect the performance of its service pursuant to this Agreement. The Consultant shall at all times observe and comply with all such laws and regulations. Officers and employees shall not be liable at law or in equity occasioned by failure of the Consultant to comply with this section.

1.3. Performance to Satisfaction of City. Consultant agrees to perform all the work to the complete satisfaction of the City and within the hereinafter specified. Evaluations of the work will be done by the City Administrator or his or her designee. If the quality of work is not ATTACHMENT 1

satisfactory, City in its discretion has the right to:
(a) Meet with Consultant to review the quality of the work and resolve the matters of concern;
(b) Require Consultant to repeat the work at no additional fee until it is satisfactory; and/or
(c) Terminate the Agreement as hereinafter set forth.

1.4. Warranty. Consultant warrants that it shall perform the services required by this Agreement in compliance with all applicable Federal and California employment laws, including, but not limited to, those laws related to minimum hours and wages; occupational health and safety: fair employment and employment practices: workers' compensation insurance and safety in employment: and all other Federal, State and local laws and ordinances applicable to the services required under this Agreement. Consultant shall indemnify and hold harmless City from and against all claims, demands, payments, suits, actions, proceedings, and judgments of every nature and description including attorneys' fees and costs, presented, brought, or recovered against City for, or on account of any liability under any of the above-mentioned laws, which may be incurred by reason of Consultant's performance under this Agreement.

1.5. Non-discrimination. In performing this Agreement, Consultant shall not engage in, nor permit its agents to engage in, discrimination in employment of persons because of their race, religion, color, national origin, ancestry, age, physical handicap, medical condition, marital status, sexual gender or sexual orientation, except as permitted pursuant to Section 12940 of the Government Code. Such actions shall include, but not be limited to the following:
employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms of compensation and selection for training, including apprenticeship. Consultant agrees to post in conspicuous places, available to employees and applicants for employment, a notice setting forth provisions of this non-discrimination clause.

Consultant shall, in all solicitations and advertisements for employees placed by, or on behalf of Consultant shall state that all qualified applicants will receive consideration for employment without regard to age, race, color, religion, sex, marital status, national origin, or mental or physical disability. Consultant shall cause the paragraphs contained in this Section to be inserted in all subcontracts for any work covered by the Agreement, provided that the foregoing provisions shall not apply to subcontracts for standard commercial supplies or raw materials.

1.6. Non -Exclusive Agreement. Consultant acknowledges that City may enter into agreements with other consultants for services similar to the services that are subject to this Agreement or may have its own employees perform services similar to those services contemplated by this Agreement.

1.7. Delegation and Assignment. This is a personal service contract, and the duties set forth herein shall not be delegated or assigned to any person or entity without the prior written consent of City. Consultant may engage a subcontractor(s) as permitted by law and may employ other personnel to perform services contemplated by this Agreement at Consultant's sole cost and expense. All insurance requirements contained in this Agreement are LLC?
Halo Confidential Investigations,
ATTACHMENT 1
Rev. 08/2017

independantly applicable to any and all subcontractors that Consultant may engage during the term of this Agreement.

1.8. Confidentiality. Employees of Consultant in the course of their duties may have access to financial, accounting, statistical, and personnel data of private individuals and employees of City. Consultant covenants that all data, documents, discussion, or other information developed or received by Consultant or provided for performance of this Agreement are deemed confidential and shall not be disclosed by Consultant without written authorization by City. City shall grant such authorization if disclosure is required by law. All City data shall be returned to City upon the termination of this Agreement. Consultant's covenant under this Section shall survive the termination of this Agreement.

2.0. COMPENSATION AND BILLING

2.1. Compensation. Consultant shall be paid in accordance with the fee schedule set forth in Exhibit "A". Consultant's total compensation shall not exceed Sixty Thousand Dollars ($60,000.00) per year.

2.2. Additional Services. Consultant shall not receive compensation for any services provided outside the scope of services specified in the Consultants Proposal or which is inconsistent with or in violation of the provisions of this Agreement unless the City or the Project Manager for this Project, prior to Consultant performing the additional services, approves such additional services in writing. It is specifically understood that oral requests and/or approvals of such additional services or additional compensation shall be barred and are unenforceable.

Should the City request in writing additional services that increase the hereinabove described "SCOPE OF SERVICES", an additional fee based upon the Consultant's standard hourly rates shall be paid to the Consultant for such additional services.

2.3. Method of Billing. Consultant may submit invoices to the City for approval on a progress basis, but no more often than two times a month. Said invoice shall be based on the total of all Consultant's services which have been completed to City's sole satisfaction. City shall pay Consultant's invoice within forty-five (45) days from the date City receives said invoice.

Each invoice shall describe in detail, the services performed, the date of performance, and the associated time for completion. Any additional services approved and performed pursuant to this Agreement shall be designated as "Additional Services" and shall identify the number of the authorized change order, where applicable, on all invoices.

2.4. Records and Audits. Records of Consultant's services relating to this Agreement shall be maintained in accordance with generally recognized accounting principles and shall be made available to City or its Project Manager for inspection and/or audit at mutually convenient times for a period of three (3) years from the Effective Date.

3.0. TIME OF PERFORMANCE

3.1. Commencement and Completion of Work. The professional services to be performed pursuant to this Agreement shall commence within five (5) days from the Effective Date of this Agreement. Said services shall be performed in strict compliance with the Project Schedule approved by City as set forth in Exhibit "A."
LLC"
Halo Confidential Investigations,
ATTACHMENT 1
Rev. 08/2017

3.2. Excusable Delays. Neither party shall be responsible for delays or lack of performance resulting from acts beyond the reasonable control of the party or parties. Such acts shall include, but not be limited lo, acts of God, fire, strikes, material shortages, compliance with laws or regulations, riots, acts of war, or any other conditions beyond the reasonable control of a party. If a delay beyond the control of the Consultant is encountered, a time extension may be mutually agreed upon in writing by the City and the Consultant. The Consultant shall present documentation satisfactory to the City to substantiate any request for a time extension.
&O. TERM AND TERMINATION

4.1. Term. This Agreement shall commence on the Effective Date and continue for a period of three (3) years, ending on June 30, 2024, unless previously terminated as provided herein or as otherwise agreed to in writing by the parties. The contract may also be extended for an additional two (2) additional one-year terms.

4.2. Notice of Termination. The City reserves and has the right and privilege of canceling, suspending or abandoning the execution of all or any part of the work contemplated by this Agreement, with or without cause, at any time, by providing at least fifteen (15) days prior written notice to Consultant. The termination of this Agreement shall be deemed effective upon receipt of the notice of termination. In the event of such termination, Consultant shall immediately stop rendering services under this Agreement unless directed otherwise by the City. If the City suspends, terminates or abandons a portion of this Agreement such suspension, termination or abandonment shall not make void or invalidate the remainder of this Agreement.

If the Consultant defaults in the performance of any of the terms or conditions of this Agreement, it shall have ten (10) days after service upon it of written notice of such default in which to cure the default by rendering a satisfactory performance. In the event that the Consultant fails to cure its default within such period of time, the City shall have the right, notwithstanding any other provision of this Agreement, to terminate this Agreement without further notice and without prejudice to any other remedy to which it may be entitled at law, in equity or under this Agreement.

The City shall have the right, notwithstanding any other provisions of this Agreement, to terminate this Agreement, at its option and without prejudice to any other remedy to which it may be entitled at law, in equity or under this Agreement, immediately upon service of written notice of termination on the Consultant, if the latter should:
a. Be adjudged a bankrupt;
b. Become insolvent or have a receiver of its assets or property appointed because of insolvency;
c. Make a general assignment for the benefit of creditors; d. Default in the performance of any obligation or payment of any indebtedness under this Agreement;
e. Suffer any judgment against it to remain unsatisfied or unbonded of record for thirty (30) days or longer; or
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Institute or suffer to be instituted any procedures for reorganization or rearrangement of its affairs.

4.3. Compensation. In the event of termination, City shall pay Consultant for reasonable costs incurred and professional services satisfactorily performed up to and including the date of City's written notice of termination within thirty-five (35) days after service of the notice of termination. Compensation for work in progress shall be prorated based on the percentage of work completed as of the effective date of termination in accordance with the fees set forth herein. In ascertaining the professional services actually rendered hereunder up to the effective date of termination of this Agreement, consideration shall be given to both completed work and work in progress, to complete and incomplete drawings, and to other documents pertaining to the services contemplated herein whether delivered to the City or in the possession of the Consultant. City shall not be liable for any claim of lost profits.

4.4. Documents. In the event of termination of this Agreement, all documents prepared by Consultant in its performance of this Agreement including, but not limited to, finished or unfinished design, development and construction documents, data studies, drawings, maps and reports, shall be delivered to the City within ten (10) days of delivery of termination notice to Consultant, at no cost to City. Any use of uncompleted documents without specific written authorization from Consultant shall be at City's sole risk and without liability or legal expense to Consultant.

5.0. INSURANCE

5.1. Minimum Scope and Limits of Insurance. Consultant shall obtain, maintain, and keep in full force and effect during the life of this Agreement all the following minimum scope of insurance coverages with an insurance company admitted to do business in California, rated "A," Class X, or better in the most recent Best's Key Insurance Rating Guide, and approved by City:
(a) Broad -form commercial general liability, in a form at least as broad as ISO from #CG 00 01 04 13, including premises -operations, products/completed operations, broad form property damage, blanket contractual liability, independent contractors, personal injury or bodily injury with a policy limit of not less than One Million Dollars ($1,000,000.00), combined single limits, per occurrence. If such insurance contains a general aggregate limit, it shall apply separately to this Agreement or shall be twice the required occurrence limit. If Consultant maintains higher lirnits that the specified n-tlnilii1.Im limits, City requires and shall be entitled to coverage for the high limits maintained by the Consultant.
(b) Business automobile liability for owned vehicles, hired, and non -owned vehicles, with a policy limit of not less than One Million Dollars ($1,000,000.00), combined single limits, each incident for bodily injury and property damage.
(c) Workers' compensation insurance as required by the State of California and Employers Liability Insurance with a minimum limit of $1,000,000 per accident for any employee or employees of Consultant. Consultant 5 Halo Confidential Investigations,
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agrees to waive, and to obtain endorsements from its workers' compensation insurer waiving subrogation rights under its workers' compensation insurance policy against the City, its officers, agents, employees, and volunteers for losses arising from work performed by Consultant for the City and to require each of its subcontractors, if any, to do likewise under their workers' compensation insurance policies.

Before execution of this Agreement by the City, the Consultant shall file with the Public Works Director/City Engineer the following signed certification:

I am aware of, and will comply with, Section 3700 of the Labor Code, requiring every employer to be insured against liability of Workers' Compensation or to undertake self-insurance before commencing any of the work.

The Consultant shall also comply with Section 3800 of the Labor Code by securing, paying for and maintaining in full force and effect for the duration of this Agreement, complete Workers' Compensation Insurance, and shall furnish a Certificate of Insurance to the Public Works Director/City Engineer before execution of this Agreement by the City.

The City, its officers and employees shall not be responsible for any claims in law or equity occasioned by failure of the consultant to comply with this section.
(d) Professional errors and omissions ("E&O") liability insurance with policy limits of not less than One Million Dollars ($1,000,000.00), combined single limits, per occurrence and aggregate. Architects' and engineers' coverage shall be endorsed to include contractual liability. If the policy is written as a "claims made" policy. the retro date shall be prior to the start of the contract work. Consultant shall obtain and maintain, said E&O liability insurance during the life of this Agreement and for three years after completion of the work hereunder.

Neither the CITY nor any of its elected or appointed officials, officers, agents, employees, or volunteers makes any representation that the types of insurance and the limits specified to be carried by Consultant under this Agreement are adequate to protect Consultant.

If Consultant believes that any such insurance coverage is insufficient, Consultant shall provide, at its own expense, such additional insurance as Consultant deems adequate.

5.2. Endorsements. The commercial general liability insurance policy and business automobile liability policy shall contain or be endorsed to contain the following provisions as worded below:
(a) Additional insureds: "The City of Placentia and its elected and appointed boards, officers, officials, agents, employees, and volunteers are addition- al insureds with respect to: liability arising out of activities performed by or on behalf of the Consultant pursuant to its contract with the City; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; automobiles owned, leased, hired, or LLC
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borrowed by the Consultant."
(b) Notice: "Consultant shall provide immediate written notice if (1) any of the required insurance policies is terminated; (2) the limits of any of the required polices are reduced; (3) or the deductible or self-insured retention is increased. In the event of any cancellation or reduction in coverage or limits of any insurance, Consultant shall forthwith obtain and submit proof of substitute insurance. Should Consultant fail to immediately procure other insurance, as specified, to substitute for any canceled policy, the City may procure such insurance at Consultant's sole cost and expense."
(c) Other insurance: "The Consultant's insurance coverage shall be primary insurance as respects the City of Placentia, its officers, officials, agents, employees, and volunteers. Any other insurance maintained by the City of Placentia shall be excess and not contributing with the insurance provided by this policy."
(d) Any failure to comply with the reporting provisions of the policies shall not affect coverage provided to the City of Placentia, its officers, officials, agents, employees, and volunteers.
(e) The Consultant's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.

5.3. Deductible or Self -Insured Retention. If any of such policies provide for a deductible or self-insured retention to provide such coverage, the amount of such deductible or self-insured retention shall be approved in advance by City. No policy of insurance issued as to which the City is an additional insured shall contain a provision which requires that no insured except the named insured can satisfy any such deductible or self-insured retention.

5.4. Certificates of Insurance. Consultant shall provide to City certificates of insurance showing the insurance coverages and required endorsements described above, in a form and content approved by City, prior to performing any services under this Agreement. The certificates of insurance and endorsements shall be attached hereto as Exhibit "B" and incorporated herein by this reference.

5.5. Non-limitinq. Nothing in this Section shall be construed as limiting in any way, the indemnification provision contained in this Agreement, or the extent to which Consultant may be held responsible for payments of damages to persons or property.

6.0. GENERAL PROVISIONS

6.1. Entire Aareement. This Agreement constitutes the entire agreement between the parties with respect to any matter referenced herein and supersedes any and all other prior writings and oral negotiations. This Agreement may be modified only in writing and signed by the parties in interest at the time of such modification. The terms of this Agreement shall prevail over any inconsistent provision in any other contract document appurtenant hereto, including exhibits to this Agreement.

LLC7.

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6.2. Representatives. The City Administrator or his or her designee shall be the representative of City for purposes of this Agreement and may issue all consents, approvals, directives and agreements on behalf of the City, called for by this Agreement, except as otherwise expressly provided in this Agreement.

Consultant shall designate a representative for purposes of this Agreement who shall be authorized to issue all consents, approvals, directives and agreements on behalf of Consultant called for by this Agreement, except as otherwise expressly provided in this Agreement.

6.3. Project Managers. City shall designate a Project Manager to work directly with Consultant in the performance of this Agreement. It shall be the Consultant's responsibility to assure that the Project Manager is kept informed of the progress of the performance of the services and the Consultant shall refer any decision, which must be made by City, to the Project Manager. Unless otherwise specified herein, any approval of City required hereunder shall mean the approval of the Project Manager.

Consultant shall designate a Project Manager who shall represent it and be its agent in all consultations with City during the term of this Agreement and who shall not be changed by Consultant without the express written approval by the City. Consultant or its Project Manager shall attend and assist in all coordination meetings called by City.

6.4. Notices. Any notices, documents, correspondence or other communications concerning this Agreement, or the work hereunder may be provided by personal delivery, facsimile or if mailed, shall be addressed as set forth below and placed in a sealed envelope, postage prepaid, and deposited in the United States Postal Service. Such communication shall be deemed served or delivered: a) at the time of delivery if such communication is sent by personal delivery; b) at the time of transmission if such communication is sent by facsimile; and c) 72 hours after deposit in the U.S. Mail as reflected by the official U.S. postmark if such communication is sent through regular United States mail.

IF TO CONSULTANT:

HALO Confidential Investigations,
LLC.
2209 East Baseline Road
Suite #300-305
Tel: 909-210-0172
Attn: Jon Strash
IF TO CITY:

City of Placentia
401 E. Chapman
Placentia, CA 92870
Tel: 714-993-8200
Attn: Julie Kennicutt

6.5. Attorneys' Fees. In the event that litigation is brought by any party in connection with this Agreement, the prevailing party shall be entitled to recover from the opposing party all costs and expenses, including reasonable attorneys' fees, incurred by the prevailing party in the exercise of any of its rights or remedies hereunder or the enforcement of any of the terms, conditions, or provisions hereof.

6.6. Governing Law. This Agreement shall be governed by and construed under the LLC8
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laws of the State of California without giving effect to that body of laws pertaining to conflict of laws. In the event of any legal action to enforce or interpret this Agreement, the parties hereto agree that the sole and exclusive venue shall be a court of competent jurisdiction located in Orange County, California. Consultant agrees to submit to the personal jurisdiction of such court in the event of such action.

6.7. Assignment. Consultant shall not voluntarily or by operation of law assign, transfer, sublet or encumber all or any part of Consultant's interest in this Agreement without City's prior written consent. Any attempted assignment, transfer, subletting or encumbrance shall be void and shall constitute a breach of this Agreement and cause for termination of this Agreement. Regardless of City's consent, no subletting or assignment shall release Consultant of Consultant's obligation to perform all other obligations to be performed by Consultant hereunder for the term of this Agreement.

6.8. Indemnification and Hold Harmless. Consultant agrees to defend, indemnify, hold free and harmless the City, its elected and appointed officials, officers, agents and employees, at Consultant's sole expense, from and against any and all claims, demands, actions, suits or other legal proceedings brought against the City, its elected and appointed officials, officers, agents and employees arising out of the performance of the Consultant, its employees, and/or authorized subcontractors, of the work undertaken pursuant to this Agreement. The defense obligation provided for hereunder shall apply whenever any claim, action, complaint or suit asserts liability against the City, its elected and appointed officials, officers, agents and employees based upon the work performed by the Consultant, its employees, and/or authorized subcontractors under this Agreement, whether or not the Consultant, its employees, and/or authorized subcontractors are specifically named or otherwise asserted to be liable. Notwithstanding the foregoing, the Consultant shall not be liable for the defense or indemnification of the City for claims, actions, complaints or suits arising out of the sole active negligence or willful misconduct of the City. This provision shall supersede and replace all other indemnity provisions contained either in the City's specifications or Consultant's Proposal, which shall be of no force and effect.

6.9. Independent Contractor. Consultant is and shall be acting at all times as an independent contractor and not as an employee of City. Consultant shall have no power to incur any debt, obligation, or liability on behalf of City or otherwise act on behalf of City as an agent. Neither City nor any of its agents shall have control over the conduct of Consultant or any of Consultant's employees, except as set forth in this Agreement. Consultant shall not, at any time, or in any manner, represent that it or any of its or employees are in any manner agents or employees of City. Consultant shall secure, at its sole expense, and be responsible for any and all payment of Income Tax, Social Security, State Disability Insurance Compensation, Unemployment Compensation, and other payroll deductions for Consultant and its officers, agents, and employees, and all business licenses, if any are required, in connection with the services to be performed hereunder. Consultant shall indemnify and hold City harmless from any and all taxes, assessments, penalties, and interest asserted against City by reason of the independent contractor relationship created by this Agreement. Consultant further agrees to indemnify and hold City harmless from any failure of Consultant to comply with the applicable worker's compensation laws. City shall have the right to offset against the amount of any fees due to Consultant under this Agreement any amount due to City from Consultant as a result of Consultant's failure to promptly pay to City any reimbursement or indemnification arising under this paragraph.

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6.10. PERS Eligibility Indemnification. In the event that Consultant or any employee, agent, or subcontractor of Consultant providing services under this Agreement claims or is determined by a court of competent jurisdiction or the California Public Employees Retirement System (PERS) to be eligible for enrollment in PERS as an employee of the City, Consultant shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for PERS benefits on behalf of Consultant or its employees, agents, or subcontractors, as well as for the payment of any penalties and interest on such contributions, which would otherwise be the responsibility of City.

Notwithstanding any other agency, state or federal policy, rule, regulation, law or ordinance to the contrary, Consultant and any of its employees, agents, and subcontractors providing service under this Agreement shall not qualify for or become entitled to, and hereby agree to waive any claims to, any compensation, benefit, or any incident of employment by City, including but not limited to eligibility to enroll in PERS as an employee of City and entitlement to any contribution to be paid by City for employer contribution and/or employee contributions for PERS benefits.

6.11. Cooperation. In the event any claim or action is brought against City relating to Consultant's performance or services rendered under this Agreement, Consultant shall render any reasonable assistance and cooperation which City might require.

6.12. Ownership of Documents. All findings, reports, documents, information and data including, but not limited to, computer tapes or discs, preliminary notes, working documents, files and tapes furnished or prepared by Consultant or any of its subcontractors in the course of performance of this Agreement, shall be and remain the sole property of City. Consultant agrees that any such documents or information shall not be made available to any individual or organization without the prior consent of City but shall be made available to the City within ten (10) days of request or within ten (10) days of termination. Any use of such documents for other projects not contemplated by this Agreement, and any use of incomplete documents, shall be at the sole risk of City and without liability or legal exposure to Consultant. City shall indemnify and hold harmless Consultant from all claims, damages, losses, and expenses, including attorneys' fees, arising out of or resulting from City's use of such documents for other projects not contemplated by this Agreement or use of incomplete documents furnished by Consultant.

Consultant shall deliver to City any findings, reports, documents, information, data, preliminary notes and working documents, in any form, including but not limited to, computer tapes, discs, files audio tapes or any other Project related items as requested by City or its authorized representative, at no additional cost to the City. Consultant or Consultant's agents shall execute such documents as may be necessary from time to time to confirm City's ownership of the copyright in such documents.

6.13. Public Records Act Disclosure. Consultant has been advised and is aware that this Agreement and all reports, documents, information and data, including, but not limited to, computer tapes, discs or files furnished or prepared by Consultant, or any of its subcontractors, pursuant to this Agreement and provided to City may be subject to public disclosure as required by the California Public Records Act (California Government Code Section 6250 et seq.).

Exceptions to public disclosure may be those documents or information that qualify as trade secrets, as that term is defined in the California Government Code Section 6254.7, and of which Consultant informs City of such trade secret. The City will endeavor to maintain as confidential all information obtained by it that is designated as a trade secret. The City shall not, in any way, be liable or responsible for the disclosure of any trade secret including, without limitation, those LLC.

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records so marked if disclosure is deemed to be required by law or by order of the Court.

6.14. Conflict of Interest. Consultant and its officers, employees, associates and subconsultants, if any, will comply with all conflict of interest statutes of the State of California applicable to Consultant's services under this agreement, including, but not limited to, the Political Reform Act (Government Code Sections 81000, et seq.) and Government Code Section 1090. During the term of this Agreement, Consultant and its officers, employees, associates and subconsultants shall not, without the prior written approval of the City Representative, perform work for another person or entity for whom Consultant is not currently performing work that would require Consultant or one of its officers, employees, associates or subconsultants to abstain from a decision under this Agreement pursuant to a conflict of interest statute.

6.15. Responsibility for Errors. Consultant shall be responsible for its work and results under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation as may be required by the City's representative, regarding any services rendered under this Agreement at no additional cost to City. In the event that an error or omission attributable to Consultant occurs, then Consultant shall, at no cost to City, provide all necessary design drawings, estimates and other Consultant professional services necessary to rectify and correct the matter to the sole satisfaction of City and to participate in any meeting required with regard to the correction.

6.16. Prohibited Employment. Consultant will not employ any regular employee of City while this Agreement is in effect.

6.17. Order of Precedence. In the event of an inconsistency in this Agreement and any of the attached Exhibits, the terms set forth in this Agreement shall prevail. If, and to the extent this Agreement incorporates by reference any provision of any document, such provision shall be deemed a part of this Agreement. Nevertheless, if there is any conflict among the terms and conditions of this Agreement and those of any such provision or provisions so incorporated by reference, the conflict shall be resolved by giving precedence in the following order, if applicable: This Agreement, the City's Request for Proposals, the Consultant's Proposal.

6.18. Costs. Each party shall bear its own costs and fees incurred in the preparation and negotiation of this Agreement and in the performance of its obligations hereunder except as expressly provided herein.

6.19. No Third Party Beneficiary Rights. This Agreement is entered into for the sole benefit of City and Consultant and no other parties are intended to be direct or incidental beneficiaries of this Agreement and no third party shall have any right in, under or to this Agreement.

6.20. Headings. Paragraphs and subparagraph headings contained in this Agreement are included solely for convenience and are not intended to modify, explain or to be a full or accurate description of the content thereof and shall not in any way affect the meaning or interpretation of this Agreement.

6.21. Construction. The parties have participated jointly in the negotiation and drafting of this Agreement. In the event an ambiguity or question of intent or interpretation arises with LLC`1
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respect to this Agreement, this Agreement shall be construed as if drafted jointly by the parties and in accordance with its fair meaning. There shall be no presumption or burden of proof favoring or disfavoring any party by virtue of the authorship of any of the provisions of this Agreement.

6.22. Amendments. Only a writing executed by the parties hereto or their respective successors and assigns may amend this Agreement.

6.23. Waiver. The delay or failure of either party at any time to require performance or compliance by the other of any of its obligations or agreements shall in no way be deemed a waiver of those rights to require such performance or compliance. No waiver of any provision of this Agreement shall be effective unless in writing and signed by a duly authorized representative of the party against whom enforcement of a waiver is sought. The waiver of any right or remedy in respect to any occurrence or event shall not be deemed a waiver of any right or remedy in respect to any other occurrence or event, nor shall any waiver constitute a continuing waiver.

6.24. Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be unenforceable in any circumstance, such determination shall not affect the validity or enforceability of the remaining terms and provisions hereof or of the offending provision in any other circumstance. Notwithstanding the foregoing, if the value of this Agreement, based upon the substantial benefit of the bargain for any party, is materially impaired, which determination made by the presiding court or arbitrator of competent jurisdiction shall be binding, then both parties agree to substitute such provision(s) through good faith negotiations.

6.25. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original. All counterparts shall be construed together and shall constitute one agreement.

6.26. Corporate Authority. The persons executing this Agreement on behalf of the parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said parties and that by doing so the parties hereto are formally bound to the provisions of this Agreement.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by and through their respective authorized officers, as of the date first above written.

CITY OF PLACENTIA,
A municipal corpor..ki'on
//
Craig S. Green, Mayor
12 Date: U12'2�
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ATTEST:

City Clerk and ex -officio Clerk
of the City of Placentia
LLc13
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CONSULTANT
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Date: !V le" 7 FJ 2!
Signs ure
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Name and Title
3L $050137
Social Security or Taxpayer ID Number
APPROVED AS TO FORM:

Christian L. Beltenhausen, City Attorney
APPROVED AS TO INSURANCE:
40�Rosanna Ramirez, Risk Aanagement
cJJ
APPROVED AS TO CONTENT:

Protect NW-14er

DEPARTMENTAL APPROVAL
Date: 10/28/2021
Date: H-1- 2-1
Date: 10)2012,2-1
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Wfaf Date: /U/y)/12/
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CONSULTANT
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Signjiiure ()
Name and Title '
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Social Security or Taxpayer ID Number
APPROVED AS TO FORM:
via VQCJs1 i V1
Christian L. Bettenhausen, City Attorney
APPROVED AS TO INSURANCE:

Rosanna Ramirez, Risk Management
APPROVED AS TO CONTENT:
l
-Lce �I Date: J028J2i21
Project M neiger

DEPARTMENTAL APPROVAL
Date: if) Z:31 - -[) 2 (
Date: 1Q12 -S1 z1
Date:

Name,
rJ`r irvt m Date:

J4
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EXHIBIT A

CONSULTANT'S PROPOSAL AND SCOPE OF WORK
LLC1-5
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EXHIBIT B

CERTIFICATES OF INSURANCE AND ENDORSEMENTS
LL 16
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HALO CONFIDENTIAL INVESTIGATIONS LLC
Jon Strash, CEO

CITY OF PLACENTIA
401 E. Chapman Ave. Placentia, CA 92870
(714) 993-8164
August 2021- July 2023
Background Investigations & Training Coordination
Pricing Tiers A -B

BACKBROUND INVESTIGATIONS
TIER A (Sworn/Reserve/Supervisors/Expertise Civilians) $1,500* -POST required backgrounds. National criminal background check, as well as county and state criminal records, SSN verification, address history, sexual offender registry.

Background reports include, when available, a criminal and sex offender check, lawsuits, judgments, liens, bankruptcies, home value & property ownership, address history, phone numbers, relatives and associates, neighbors, marriage/divorce records and more (additional TLO cost $15)
- 5 local county superior court records searches for Los Angeles, Orange, Riverside, San Bernardino, San Diego, and other previous counties they resided in, including out-of-state if available; criminal and civil searches; driving record (additional court cost if any, included)
- Separate Attorney General Meagan's Law search for sexual registrants (name and address)
-Various other searches such as Google, White Pages, USS, MySpace, Face Book, social networks, etc
-Contact employer references and personal references
-Credit report review
- Interview applicant as needed and Report on findings; complete Background Notebook Partial A $1,050*
-If Applicant fails portion of screening, which is deemed vital (examples = polygraph, lies on application, felony in criminal history) and screening is not near completion.

TIER B (Basic Civilian- Cadet. PSO. Secretary) $1,300*
Partial B $850*
- If Applicant fails portion of screening early on, which is deemed vital (examples = polygraph, lies on application, felony in criminal history) and screening is not near completion.

HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

EXHIBIT A

*All inclusive expenses except as noted and Placentia PD to provide 3 -ring binders, dividers, mailings, forms/paper; polygraph, Live Scan, notary; if outside of local area or more detailed screening, PPD covers the time/cost. Additional investigation work or lesser investigations costs will be determined between the Agency and the Client on a case by case basis. If applicant withdraws or is disqualified early on, depending on amount of time (normally less than 8 hrs.) and cost involved, HALO may charge Placentia by the hourly rate of $50 per hour plus costs of mileage (.58 per mile), actual costs of data searches, and any other costs, not to exceed $850. For all BGI, if 8 hours or less are expended for investigator on Partial, including driving time, client will be charged a minimum of $350 plus any mileage/costs, but never more than the quoted Partial fee. (An hourly + costs fee only may be considered in certain circumstances, such as an applicant withdrawing immediately upon assignment of the Background to an investigator). If additional investigators are needed, their time will be charged at $35 per hour. Late fees of simple 10% will be charged if an invoice is not paid within 90 days of dated invoice, and for each 30 -day period thereafter. Reports may be withheld and additional BGI's frozen if no payment is received. "Rush Jobs" are available at an additional cost to be agreed upon by the Agency and Client based on the needs of the Client (normally $2, 000).

PON 7. Ste, CEO 9-27-21
HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

EXHIBIT A

HALO CONFIDENTIAL INVESTIGATIONS LLC
Jon Strash, CEO

CITY OF PLACENTIA
401 E. Chapman Ave. Placentia, CA 92870
(714) 993-8164
August 2021- July 2023
Background Investigations & Training Coordination
Scope of Work
Pre-employment Screenings:

Conduct pre-employment screenings on applicants, whether paid or volunteer, sworn or civilian, to screen for possible past and current criminal activity, sex registrants, fraud, and any other issues of integrity which could be detrimental to the Client. The Agency will verify Credit History, Social Media, Education and Credentials, past contact with police agencies, review their Personal History Statements and Pre -Investigative Questionnaires, and arrange for a polygraph and review if required. Additionally, the Agency will verify Military Service/Registration and Court documents for Dissolution of Marriage, Marriages, etc. An online data screening will also be conducted, including a TLO screening. The Agency will provide a written report with each screening conducted. Screenings are conducted in all-inclusive cost Tiers, A+, A, B+, and B, and partials, with A+ being the most in-depth and speedy, for Directors and Assistant Directors and other similar positions of great responsibility. A+ (Directors) and B+ (Mid -managers) are "rushed jobs" requested to be completed in half the "normal" time of a screening. Each Tier has a pre-set all-inclusive cost and is not based on hourly rates or additional expenses, unless customized by the Client (partials as well). (See the attached Tier Scale). It is agreed that only the Client is permitted to authorize Agency personnel to perform tasks and incur fees and expenses. The Agency will conduct the screenings following the Placentia Human Resources guidelines on behalf of the Client, and will provide the reports as required in a timely manner. Additional public information research may be conducted per the Client's request, reimbursed at Agency's actual cost, which are. not required by Human Resources, but are beneficial to the screenings, such as specific Internet searches.

Pre-eiunlovmcnt Screeninu Dees
All screenings will be conducted per the Tiers A -B preset costs (See attached). Any Agency investigator time necessary to conduct additional screening business not included in the Tier will be calculated in tenth -hour (1/10) increments at $50 per hour per investigator (s). The Client understands and agrees that billable time shall include: (a) travel time to and from non- inclusive interviews, surveillances and trials, hearings and depositions; (b) time spent conducting non-inclusive research; (c) additional report or memorandum preparation time billable at 1/2 hour per page; (d) time in audits, court, hearings or depositions, including waiting time and time testifying; and (e) time spent speaking to and meeting with the Client or others as requested by the Client.

Expenses
HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

EXHIBIT B

The Client agrees to reimburse the Agency for all reasonable expenses incurred during and as part of its representation of the Client. Non-inclusive Tier Expenses will be itemized on each invoice by date, description and amount. Reimbursable expenses include, but are not limited to: (a) vehicle mileage at a rate of 58 cents per mile; (b) long distance telephone charges; (c) hotel accommodations; (d) coach level airfare; (e) paper, binders, photocopying/printing; (0 the actual cost of digital storage, processing, DVD's, CD's, and similar items; (g) equipment rental; (h) parking; and (i) meals for agency personnel consumed in connection with necessary activities outside normal business hours of 8:00 a.m. and 5:00 p.m. The Agency will maintain copies of all receipts for individual expenses in excess of $25.00, which will be available upon request. The Agency agrees to obtain the Client's permission before incurring any single expense if it reasonably appears to the Agency in advance that the expense is likely to exceed $100.00.

Late Pavment/Non-Pavmolt
The Client agrees that the Agency may, at its option, charge interest on any amounts paid more than 90 days after date of invoice at a rate of 10% percent simple interest, and per each 30 -day period overdue thereafter. The Client also agrees that the Agency may refer to a collection agency any unpaid balances overdue more than ninety (90) days. The Client agrees to be liable for all costs associated with collection including attorney fees and service of process.

Training Coordinator $50/hour
Coordinate scheduling of training classes (in-house and outside training) for Client's personnel.

Make reservations with training institutions, plus travel arrangements (including hotel, airline, car rental, etc.) for the students. Prepare information for training packets, including information for cash advances, to be completed by Client's staff. Prepare notification for Client's staff for assigned training. Provide updated fliers for training classes. Maintain Client's training files, both in the Professional Standards Bureau (PSB) office and on-line in the Training Management System (TMS). Make certain each of Client's personnel have met the POST requirements for Advanced Officer Training (AOT) and Perishable Skills every 24 months. Prepare for POST training compliance audits. Prepare any reports on training requirements or training obtained by Client's personnel. Prepare training bulletins as needed. Conduct any other related duties as necessary, including assisting with background investigations coordination.

The Client understands and agrees that the Agency is to be paid for its time and expertise as follows: $50 per hour per investigator (s). All Agency personnel time will be calculated in tenth - hour (1/10) increments. The Client understands and agrees that billable time shall include: (a) all computer and telephone/email related work, including time after hours and away from the office; (b) travel time to and from meetings, required training, interviews, surveillances and trials, hearings and depositions; (c) time spent conducting research and filing paperwork; (d) report preparation time; (e) time in court, hearings or depositions, including waiting time and time testifying; (f) any time necessary to manage the Client's training needs; (g) time spent communicating, and/or meeting, with the Client or others as requested by the Client. Agency time sheets will be maintained and copies provided to the Client. Reimbursable expenses include, but are not limited to: vehicle mileage at a rate of 58 cents per mile, and any other actual costs that are specific to the position, when additional meetings and work is required outside the normal work space/time at the Placentia Police Department.

HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

EXHIBIT B

few 7. SjraaE, CEO 9-27-21
HALO Confidential Investigations LLC, PI License #26616, 2209 E. Baseline Rd, #300-305, Claremont, CA 91711; 909-447-0640

EXHIBIT B

CERTIFICATE OF LIABILITY INSURANCE

DATE (MM/DDIYYYY)
07/20/2021
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(les) must have ADDITIONAL INSURED provisions or be endorsed.

PRODUCER CONTACT Lin D Diaz _ __
D&C Insurance Solutions PHONE FA%
(A1C, No. Ext): 888.457.4426 1 (NC Noy 323.576.4552
ADDRESS:
ontact
SS: [email protected]
OG%dci-insuranCF.'.corn
300 S. Atlantic Blvd., Ste 201-8 INSURER(S)AFFORDINGCOVERAGE NAM Monterey Park CA 91754 INSURER A: Western World Insurance Company 13196 INSURED - INSURER B :

INSURER C :

INSURER 0:

INSURER E :

Claremont CA 91711 INSH_RF.RF:

COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:

LTIR 'ADOL SOUR! LIMBS

TYPE OF I POLICY EFF POLICY EXP
!INV') W1f0 l POLICY NUMBER IMM/DOIYYYYI fMM1VDDrYYYYI I A i NPP8777464 07/27/2021 07/27/2022
HALO Confidential Investigations, LLC.
2209 E. Baseline Road, Suite 300-305

X COMMERCIAL GENERAL LIABILITY
CLAIMS -MADE I X 1 OCCUR
GEN'L AGGREGATE LIMITAPPUES PER:

X POLICY RO'

JECT LOC
OTHER.

AUTOMOBILE LIABILITY

ANY AUTO
OWNED

AUTOS ONLY
HIRED

AUTOS ONLY

SCHEDULED
AUTOS

NON -OWNED

AUTOS ONLY
UMBRELLA LIAB ! OCCUR

I EXCESS LIAR I CLAIMS -MADE
DEO [I RETENTION 5

WORKERS COMPENSATION

AND EMPLOYERS' LIABILITY

A N Y PR OPR I E T O RIPA R T NE RI E X E CU T I V E
OFFICER/GIEMRER EXCL.L10ED7
(Mandatory In NH)
If yes, desenhe ,plc 5r
DESCRIPTION OF OPERATIONS netbw
YIN
1 1
N!A

EACH OCCURRENCE
-DAMAGE fo RENTED
PREMISES (Ea occurrooGr)
I, MED EXP (Any one person)

PERSONAL & ADV INJURY

GENERAL AGGREGATE

PRODUCTS - COMPIOP AGG
$ 1,000.000
S 100.000
$ 5,000
$ 1,000,000
$ 3,000,000
s 1,000,000
Errors & Omissions $ Included
COMBINED SINGLE LIMIT $
{Ea aca:danl)
BODILY INJURY (Per person) $
BODILY INJURY (Per accident) .i
PROPERTY DAMAGE $
(per neeident)_
EACH OCCURRENCE $
AGGREGATE $
STATUTE I I ERtt
E.L. EACHACCDENT $
E.L. DISEASE - EA EMPLOYEE $
E L DISEASE - POLICY LIMIT $
DESCRIPTION OF OPERATIONS 1 LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached it more space Is required)

REGARDING THE ABOVE REFERENCED GENERAL LIABILITY INSURANCE POLICY, THE CITY OF PLACENTIA AND ITS ELECTED AND APPOINTED BOARDS, OFFICERS, OFFICIALS, AGENTS, EMPLOYEES, AND VOLUNTEERS ARE ADDITIONAL INSUREDS WITH RESPECT TO: LIABILITY ARISING OUT OF ACTIVITIES PERFORMED BY OR ON BEHALF OF THE CONSULTANT PURSUANT TO ITS CONTRACT WITH THE CITY; PRODUCTS AND COMPLETED OPERATIONS OF THE CONSULTANT; PREMISES OWNED, OCCUPIEDOR USED BY THE CONSULTANT; AUTOMOBILES OWNED,

LEASED, HIRED, OR BORROWED BY THE CONSULTANT

CERTIFICATE HOLDER CANCELLATION
City of Placentia
401 E. Chapman Ave
Placentia, CA 92870

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

AUTHORIZED REPRESENTATIVE
Lin Dau Diaz
©1988-2015 ACORD CORPORATION. All rights reserved.

ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD

SCHEDULE OF FORMS AMID ENDORSEMENTS
POLICY NUMBER:

NPP8777464

NAMED INSURED
Halo Confldentlal Investigations LLC
Form/Endorsement No./Edition Date Title (Note- Titles are indications only. See actual form for correct name.) D-2(01_20)
NTCFRO1(10_20)
WW230(06_17)
WW497(01_18)
WW232(01_12)
WW22(06_16)
IL0017(11_98)
IL0021(09_08)
WW183(05_12)
WWCA01(12_11)
WW1(06_12)
WW13(06_12)
WW168(06_12)
WW175A(01_97)
WW184(07_20)
WW192(04_13)
WW244(01_16)
WW257(01_16)
WW401(08_19)
WW424(09_10)
WW426(10_15)
WW456(01_12)
WWE1272(10_15)
WWE870(09_10)
CG0001 (04^13 )
CG2010(04_13)
CG2010(04_13)
CG2010(04^13)
CG2010(04_13)
CG2107(05_14)
CG2111(06_15)
CG2136(03_05)
CG2147(12_07)
CG2167(12_04)
CG2426(04_13)
ILP001(01_04)
TRIA0004(01_21)

IMPORTANT NOTICE

NOTICE OF POLICYHOLDERS FRAUD NOTICE

COMMON POLICY DECLARATIONS
NOTICE — CLAIM REPORTING

COMMERCIAL LIABILITY COVERAGE PART DECLARATIONS

SERVICE OF SUIT

COMMON POLICY CONDITIONS

NUCLEAR ENERGY LIABILITY EXCLUSION ENDT
MINIMUM—EARNED PREMIUM

CALIFORNIA DISCLOSURE NOTICE PREMIUM REFUND

DEDUCTIBLE ENDORSEMENT

CLASSIFICATION LIMITATION

CANCELLATION AND PREMIUM AUDIT CHANGES

INDEPENDENT CONTRACTORS CONDITIONAL EXCLUSION

PROFESSIONAL LIABILITY ENDORSEMENT

PREMIUM BASIS ENDORSEMENT
EXCLUSION — BODILY INJURY TO CASUAL WORKER OR TEMPORARY EXCLUSION — INJURY TO CONTRACTORS OR SUBCONTRACTORS

TOTAL AND ABSOLUTE ASBESTOS EXCLUSION

EXCL OF NUCLEAR/BIO/CHEM INJURY OR DAMAGE

SUBCONTRACTORS AND CASUAL WORKERS OF THE INSURED

COMMERCIAL GENERAL LIABILITY AMENDATORY ENDORSEMENT
EXCLUSION — DESIGNATED OPERATIONS — DETECTIVE

ELECTRONIC DATA LIABILITY

COMMERCIAL GENERAL LIABILITY COVERAGE FORM
AI—OWNERS LESSEES OR CONTRACTORS—SCHED PERSON OR ORG
AI—OWNERS LESSEES OR CONTRACTORS—SCHED PERSON OR ORG
AI—OWNERS LESSEES OR CONTRACTORS—SCHED PERSON OR ORG
AI—OWNERS LESSEES OR CONTRACTORS—SCHED PERSON OR ORG
EXCL—ACCESS OR DISCL OF CONFIDENTIAL OR PERSONAL INFO
EXCLUSION — UNMANNED AIRCRAFT COVERAGE B ONLY
EXCLUSION — NEW ENTITIES
EMPLOYMENT—RELATED PRACTICES EXCLUSION

FUNGI OR BACTERIA EXCLUSION

AMENDMENT OF INSURED CONTRACT DEFINITION
U.S. TREASURY DEPARTMENT'S OFFICE OF FOREIGN ASSETS

EXCLUSION OF CERTIFIED ACTS OF TERRORISM

ADDITIONAL FORIVIS AND ENDORSEMENTS

INSURED

POLICY NUMBER: NPP8777464 COMMERCIAL GENERAL LIABILITY
CG 20 10 04 13
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.

ADDITIONAL INSUI-3t {L2, - OWNERS, LESSEES OR

CONTRACTORS - SCHEDULED PERSON OR

ORGANIZATION
This endorsement modifies insurance provided under the following:

COMMERCIAL GENERAL LIABILITY COVERAGE PART

SCHEDULE
Name Of Additional Insured Person(s)
Or Organlzatlon(s):

City of Placentia
401 E. Chapman Ave
Placentia, CA 92870
Regarding the above referenced general
liability insurance policy the City of
Placentia and its elected and appointed
boards, officers, officials, agents,
employees and volunteers are additional
Insureds with respect to: Liability Arising
out of activities performed by or
Information required to complete this Schedule, If not shown above, will be shown in the Declarations.

Location(s) Of Covered Operations
Various Locations
" on behalf of the consultant pursuant
on its contract with the city; products
and completed operations of the
consultant premises owned occupied or
used by the consultant;
automobiles owned, leased, hired or
borrowed by the consultant
A. Section II - Who Is An Insured is amended to
Include as an additional insured the person(s) or
organization(s) shown in the Schedule, but only
with respect to liability for "bodily injury", "property damage" or "personal and advertising injury"
caused, in whole or in part, by:

1. Your acts or omissions; or

2. The acts or omissions of those acting on your
behalf;
in the performance of your ongoing operations for
the additional insured(s) at the location(s)
designated above.

However:

1. The insurance afforded to such additional
insured only applies to the extent permitted by
law; and

2. If coverage provided to the additional insured is
required by a contract or agreement, the
insurance afforded to such additional insured
will not be broader than that which you are
required by the contract or agreement to
provide for such additional insured.

CG 20 10 04 13
B. With respect to the insurance afforded to these
additional insureds, the following additional
exclusions apply:

This insurance does not apply to "bodily injury" or
"property damage" occurring after:

1. All work, including materials, parts or equipment
furnished in connection with such work, on the
project (other than service, maintenance or
repairs) to be performed by or on behalf of the
additional insured(s) at the location of the
covered operations has been completed; or

2. That portion of "your work" out of which the
injury or damage arises has been put to its
intended use by any person or organization
other than another contractor or subcontractor
engaged in performing operations for a principal
as a part of the same project.

C. With respect to the insurance afforded to these
additional insureds, the following is added to
Section III - Limits Of Insurance:

If coverage provided to the additional insured is
required by a contract or agreement, the most we
will pay on behalf of the additional insured is the
amount of insurance:

1. Required by the contract or agreement; or

Page 2 of 2 ends

2. Available under the applicable Limits of
Insurance shown in the Declarations;
whichever is less.

This endorsement shall not increase the applicable
Limits of Insurance shown in the Declarations.

This Endorsement Modifies Your Policy.

Please Read It Carefully.

PROFESSIONAL LIABILITY ENDORSEMENT
This endorsement modifies insurance provided under the following:

COMMERCIAL GENERAL LIABILITY COVERAGE PART
A. The following is added to Subparagraph a. of Paragraph 1. Insurance Agreement of SECTION 1 - COVERAGES, COVERAGE A - BODILY INJURY AND PROPERTY DAMAGE LIABILITY:

This insurance will apply to "bodily injury" or "property damage" arising out of an insured's negligent acts or negligent omissions in rendering or failing to render "professional services."
B. The following definition is added to SECTION V - DEFINITIONS:
"Professional services" means services rendered in the ordinary course of any insured's profession and directly related to classification listed on the Declarations page.

THIS ENDORSEMENT AND ANY INSURED ARE SUBJECT TO ALL OF THE TERMS, CONDITIONS AND EXCLUSIONS OF THE POLICY.

WW184 (07/20)

COMMERCIAL LIABILITY COVERAGE PART

DECLARATIONS
Policy Number: N'I $777464

COMMERCIAL GENERAL LIABILITY - LIMITS OF INSURANCE
General Aggregate Limit (Other Than Products -Completed Operations) Products - Completed Operations Aggregate Limit
Personal and Advertising Injury Limit
Each Occurrence Limit
Damage to Premises Rented to You
Medical Expense Limit
Each Professional Incident Limit (If applicable)
Effective Date: 0 7/ 2 7/ 2 0 21
12:01 AM. Standard Tlme
$ 3,000,000
$ 1,000.000
$ 1,000,000
$ 1.000.000
$ 100,000
$ 5,000
$ Included
t
Any One Person or Organization
Any One Premises
Any One Person
t If the Limit Is shown as Included, Products -Completed Operations are subject to the General Aggregate Limit.

PREMIUM
Classification
Contractors - subcontracted work -
other than construction -related work
(Pl/B1)
Unarmed Detective or Investigative
Agencies (P1/Bi)
Additional Insureds - CO2010 (P1/51)

FORMS AND ENDORSEMENTS
Code No
91591
Premium
Basis
Total Cost
94,000.00
Rate
Pr/Co All Other
Advance Premium
Pr/Co All Other

3.0490 0.238 287.00 MP 13.00 MP
W9702 Payroll Included 16.0000 Included 370.00 MP
20,000
0C313 Individual
5 50.00
Total Advance Premium $ 670.00
Forms and Endorsements applying to this coverage part and made part of policy at time of issue:

See Schedule of Forms and Endorsements

0.00 MP

THESE DECLARATIONS ARE PART OF THE POLICY DECLARATIONS CONTAINING THE NAME OF THE INSURED AND THE POLICY PERIOD.

WW232 (01/12)

STOCK COMPANY

WESTERN
WORLD

COMMERCIAL LINES POLICY
1 (1 WESTERN WORLD INSURANCE COMPANY

COMMON POLICY DECLARATIONS
Named Insured and Mailing Address:

Halo Confidential Investigations LLC
2209 E. Baseline Road Suite #300-305
Claremont, CA 91711
Producer:

Sierra Specialty Insurance Services, LLC
234 Clovis Avenue
Clovis, CA 93612
POLICY NUMBER: NPP8777464
Prior Policy Number: NPP8622613

C TUDOR INSURANCE COMPANY E STRATFORD INSURANCE COMPANY Agent/Broker #13401
Policy Period: (Mo./Day/Yr.)
From: 07/27/2021 To:07/27/2022 12:01 AM, standard time at your mailing address shown above.

IN RETURN FOR THE PAYMENT OF THE PREMIUM, AND SUBJECT TO ALL THE TERMS OF THIS POLICY, WE /1UREE WITH YOU TO PROVIDE THE INSURANCE AS STATED IN THIS POLICY.

THIS POLICY CONSISTS OF THE FOLLOWING COVERAGES FOR WHICH A PREMIUM IS INDICATED.

THIS PREMIUM MAY BE SUBJECT TO ADJUSTMENT.

Commercial Property Coverage Part
Commercial General Liability Coverage Part
Commercial Auto Coverage Part
Other Coverages: Terrorism Risk Insurance Act
Forms and endorsements applying to this policy and
attached at time of issue:

See Applicable Schedule Of Forms And Endorsements

TOTAL ADVANCE PREMIUM
SL Tax
SL Stamping Fee
$ NOT COVERED
$ 670-00
$ NOT COVERED
$
$ NOT COVERED
$
$ 670.00
$
$ 20.10
$ 1.68
$
GRAND TOTAL $ 691.78

Page 1 of 2 ends

INSURED

COMMON POLICY DECLARATIONS (continued)
POLICY NUMBER: NPP8777464
The Named Insured Is:
❑ Individual ❑ Partnership ® Limited Liability Company ❑ Organization/Corporation ❑ Trust ❑ Other
Location of Business:
3751 Grand Avenue
CLAREMONT, CA 91711
Business Description:

Private Investigator

THESE DECLARATIONS TOGETHER WITH THE COVERAGE PART DECLARATIONS, THE COMMON POLICY

CONDITIONS, COVERAGE FORM(S), AND FORMS AND ENDORSEMENTS, IF ANY, COMPLETE THE ABOVE NUMBERED POLICY.

WESTERN WORLDS ]NSURANCE GROUP
Western World Insurance Company
Tudor Insurance Company
Strafford Insurance Company
Administrative Office
300 Kimball Drive, Suite 500
Parsippany, New Jersey 07054
We will provide the insurance described in this policy in return for the premium and compliance with all applicable provisions of this policy. If required by state law, this policy shall not be valid unless countersigned by our authorized representative.
"1!
CA'Secretary;
Countersigned: Clovis CA
Kathleen Schroeder
07/20/2021 CHAVEZLO
President
Authorized Representative

Page 2 of 2 ends

IETALO

CONFIDENTIAL

INVESTIGATIONS HALO CONFIDENTIAL INVESTIGATIONS, LLC

JON STRASH
OWNER
BS1S #P126616
October 13, 2021
City of Placentia
Placentia, CA 92870
To Whom It May Concern,
Subject: Vehicle Insurance Indemnity
This letter is to attest that 1 IALO Confidential investigations, 1.,LC/Jon Strash, CEO. will be using the personal vehicle insurance (State Farm Policy #)14 5836 -B16 -75F) as the primary policy for contracted background investigations and training coordination with the City ol'Placentia. and the insurance will indemnify the City.
its
Very truly yours,

JON STRASH
Qualified Manager/CEO
2209 E. BASELINE RD. #300-305, CL.AREMONT, CA 91711
909-210-0172/ HALo.CS.JT SC_,GMAIL.COM

Business
Legal Name:

Address:

City of Placentia
Request for Waiver
Workers' Compensation Insurance Requirement
kPLO cor-cc ; c 1 Kuc5+;, A-- o, -Ls, �. L
Z° .6cus (kx;_ ffid 3O° -305--
6_1
30SG_( et v /a1A- i (-7 ((
Legal Form Sole Proprietor Limited Partnership General Partnership Corporation Business Trust -1 Limited Liability Company Other:

Contact Person (Name and Telephone): S '1 vv s q 0 ?— Z( O— a ('7 -2— City
City Reference
City Agency j9-1-
l 0. CG1�,� .L PD ' Contact Name/Telephone K ((e iC.e.t C VI-Ou 40 i UeS{zt ec at,c ,Tv �+-� y` �v+d (kte
ocument Reference: Anv \vo performed on City Premises? _/Yes _ No (hid, cntract. job no , location, etc.)
Nature of work to be performed for fCity: L.( C42 --C/, �- y_ :�,.� sL _%- (>e.s� 'a-1 IA e CSN c•%[ (ou
Declaration:
dti
With respect to the above-mentioned business, I hereby warrant that the business has no employees other than the owners, officers, directors, partners or other principals who have elected to be exempt from Worker's Compensation coverage in accordance with California law. I further warrant that I understand the requirements of Section 3700 et seq. of the California Labor Code with respect to providing Worker's Compensation coverage for any employees of the above-mentioned business, I agree to comply with the code requirements and all other applicable laws and regulations regarding workers compensation, payroll taxes, FICA and tax withholding and similar employment issues. I further agree to hold the City of Placentia harmless form loss or liability which may arise from the failure of the above- mentioned business to comply with any such laws or regulations. I therefore request that the City of Placentia waive its requirement for evidence of Workers' Compensation insurance in connection with the above -referenced work.

Business:

Signal (Owner. (
.Y
Principal) �C, 701A-a-C-Celti-ALI
D�QV G(lei dol Yi�I(F��Title
/.-�r__ "-1I
r, Director, Partnership or other
Risk Management Approval:

Signat(ir
Title
oc-t f ( .O Z(
Date
Date

TO:

VIA:

FROM:

DATE:

CITY COUNCIL

CITY ADMINISTRATOR

DIRECTOR OF FINANCE
MAY 21, 2024
Placentia Cit Council

AGENDA REPORT
SUBJECT: PRESENTATION OF THE PROPOSED FISCAL YEAR 2024-25 OPERATING

BUDGET AND CAPITAL IMPROVEMENT PROGRAM (CIP)
FISCAL
IMPACT: FY 2024-25 EXPENDITURES: $ 99,225,368
REVENUE: $ 95,329,478
SUMMARY:

In accordance with City Charter Section 1203, the City Administrator must present the Proposed General Fund Operating Budget to the City Council for consideration at least 35 days prior to the beginning of each fiscal year. This item being presented for the City Council's review and consideration is the Fiscal Year 2024-25 Proposed Operating Budget and Capital Improvement Program (CIP). Under the direction of the Director of Finance, the Finance Department conducts the analysis and makes projections required to complete the budget document after receiving input from all City departments and specialized consultants.

RECOMMENDATION:

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

1. Review and discuss the Proposed Fiscal Year 2024-25 Annual Operating Budget and Capital Improvement Program (CIP) and provide input and direction for final budget adoption: and

2. Set the date of the public hearing for budget adoption as June 4, 2024, at 7:00 p.m.

DISCUSSION:

The proposed budget was developed with a focus on maintaining balance in Tight of continuing economic challenges caused by persistently high inflation and interest rates. Inflation has affected the cost of everything, including supplies, gasoline, utilities, and service contracts as well as impacted consumer behavior leading to decreased sales tax, and has made it significantly more challenging to provide municipal services.

As a result, the City began the budget preparation process with a $3.8 million deficit in the General Fund. To address this deficit, departments were asked to reduce their budgets by up to five percent (5%), and a hiring "frost" has been implemented wherein non-public safety or non -revenue

3.a.

May 21, 2024

City Council Agenda
May 21, 2024

Page 2 of 9 ends

generating positions will be intentionally left vacant as long as possible to generate salary savings.

These actions, combined with other measures discussed in detail later in this report, effectively addressed eighty-seven percent (87%) of the deficit, with the remaining thirteen percent (13%) of the deficit proposed to be addressed using unassigned fund balance.

With a focus on long-term fiscal sustainability, the City continues to prioritize economic development with an emphasis placed on attracting businesses that will increase the City's sales and or transient occupancy taxes, as well as intentional development that will boost the City's overall assessed value. In addition, Staff is aggressively seeking new economic development opportunities as well as new sources of revenue to support continued operations and maintenance of City facilities and infrastructure.

FY 2024-25 Proposed Budget Summary
The Proposed FY 2024-25 citywide operating budget is $99.2 million, an increase of 14.8% over the Adopted FY 2023-24 budget. These expenses are supported by $95.3 million in revenue, an increase of 12.3% from the current fiscal year's Adopted budget, as well as unassigned fund balance in some special revenue funds. The primary reason for the increase in both revenue and expenditures is the Enhanced Infrastructure Financing
District (EIFD) project which is anticipated to begin in FY 2024-25. 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 and operate much like a private
business. 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 2024-25 for these
funds are proposed to be $5.6 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 2024-25
budget includes $4.7 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 $31.0 million for FY 2024-25 inclusive of Measure U.

Internal
Services -
Funds
Special
Revenue
Funds
General Fund
Fund Type
Debt
Servic::

Expenditures & Transfers
Out Net Incr/(Decr)!
City Council Agenda
May 21, 2024

Page 3 of 9 ends

Proposed revenues and expenses by fund type are outlined below:

Fund Type
Revenues &
Transfers In
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Internal Service
Fiduciary
Agency Fund
Totals
General Fund
$50,430,128
27,579,237
407,750
6,169,640
4,593,969
4,657,704
1,491,050
95,329,478
$50,925,939
31,021,820
407,750
5,646,040
456,000
4,613,969
4,662,800
1,491,050
($495,811)
(3,442,583)
523,600
(456,000)
(20,000)
(5,096)
99,225,368 (3,895,890)
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 2024-25 for the General Fund is $50.9 million in operating expenses, a decrease of $1.4 million or (2.6%) from the Adopted FY 2023-24 budget, supported by $50.4 million in operating revenue, an increase of $628,710 or 1.3% from the Adopted FY 2023-24 budget, with the difference supported by $495,811 from reserves.

Per Policy 460, 10% of funds received from Measure U are dedicated to the Measure U Contingency Reserve. The Proposed budget includes this transfer, $888,600, into the Measure U Contingency Reserve, but proposes to use those funds to support operations in FY 2024-25. Staff met with and discussed this proposal with the Measure U Citizen's Oversight Committee, and they support this recommendation.

City Council Agenda
May 21, 2024

Page 4 of 9 ends

General Fund Revenue Highlights
Property Tax revenue in FY 2024-25 is projected to
be $21,796,023, an increase of $1,381,079, or 6.8%
over the FY 2023-24 Amended budget. Increases in
property tax are due to a combination of property
turnover and resulting reassessments and the two
percent (2%) per year inflation factor for property
assessments allowable under Proposition 13. Other Transient Property tax for FY 2024-25 includes the increase in Utility Revenues Occupancy assessed value of the Herald property following its Users Tax 14% Tax property sale in 2022, and an increase in assessed 5% Fines & 4% Forefeitures ransfers Franchise
value for the Cenza property reflective of construction In Fees activity at January 2023. The City continues to 1% 1% 6% maintain a high number of properties assessed at
their pre -1978 value, with 13.7% of all citywide parcels and 12.5% of single-family residences still assessed well below market value. As these properties turn over and are assessed at market value, the City's property tax should continue to increase at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

Property
Tax
43%
Sales Tax
17%
Sales Tax, excluding Measure U, is projected to decrease by approximately $242,000, or 2.8% in FY 2024-25 from the Amended FY 2023-24 budget and totals approximately $8.4 million. This decrease is not unique to Placentia as sales tax is trending downward statewide for a myriad of reasons including:
• Prolonged higher interest rates which have negatively impacted purchases of new and used automobiles, especially luxury vehicles.
• Lower fuel prices reducing receipts from fuel and services stations. As six (6) of the City's top 25 sales tax producers are fuel stations, this has significantly impacted the City's sales tax receipts.
• Taxable sales for restaurants and general consumer goods are also down as inflation continues to affect consumer behavior with more people choosing to eat out less often, choose fast food restaurants instead of sit-down dining and/or spend disposable income on experiences such as travel, movies, concerts or escape rooms, and not consumer goods.
• Closure of larger chain store locations such as the 99 Cent Store and CVS Pharmacy.

Transient occupancy tax (TOT), otherwise known as the "bed tax" is a 10% 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 $1,840,000 in revenue, 7% higher than the FY 2023-24 Amended Budget. This increase is due to a combination of continued growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

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May 21, 2024

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Fines & Forfeitures are projected to increase 4.3% to $485,000 from the prior fiscal year due to slight increases in administrative citations in code enforcement and parking citations.

Intergovernmental revenue is revenue from outside government agencies including County, State and/or Federal sources. Revenues for FY 2024-25 are decreasing by $3.4 million, or 91.6% from the FY 2023-24 Amended budget due to the anticipated exhaustion of American Rescue Plan Act (ARPA) funds originating from the federal government during the pandemic. Per the Government Accounting Standards Board (GASB), these funds are recognized in the fiscal year in which they are spent, and the City expects to have spent all ARPA funds by June 30, 2024.

Operating Transfers -In are also decreasing due to the elimination of the transfer from the Sewer Fund to the General Fund. Existing sewer rates are not generating the level of revenue anticipated when the City adopted the current rate structure, largely driven by a consistent reduction in the amount of water usage citywide. As a result, the Sewer fund does not have sufficient revenue to reimburse the General Fund for administrative costs.

Revenue
FY 2023/24
Amended
Budget
FY 2023/24
Year End
Estimates
FY 2024/25 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
$20,414,944
8,650,000
7,509,236
2,618,000
465,000
3,712,950
1,684,000
2,454,000
$47,508,130
1,052,750
3,337,946
920,000
1,112,649
6,423,345
53,931,475
$20,269,659
8,130,000
7,707,500
2,573,350
464,953
3,714,350
1,584,122
2,557,402
$47,001,336
1,047,800
3,225,000
860,000
1,075,000
6,207,800
53,209,136
$21,796,023
8,408,000
7,896,040
2,788,900
485,000
312,000
1,716,990
2,129,075
$45,532,028

6.8%
(2.8%)

5.2%

6.5%

4.3%
(91.6%)

2.0%
(13.2%)
(4.2%)
455,100 (56.8%)
2,665,800 (20.1%)
888,600 (3.4%)
888,600 (20.1%)
4,898,100 (23.7%)
50,430,128 (6.5%)
General Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City including personnel expenses, professional services, maintenance expenses and training and are

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May 21, 2024

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supported by revenue generated in the 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 more than five years and are typically funded with one-time funding sources such as reimbursements or development agreements.

The Proposed FY 2024-25 General Fund Budget includes $44.1 Million in department expenses, $6.6 million for debt service and transfers and $180,000 in capital expenditures for a total of $50.9 million. This represents a decrease of 28% for the General Fund from the current fiscal year's amended budget. The primary reason for such a large decrease is the large investment in capital projects including the public safety building in the current fiscal year's budget that will be either completed by June 30th or carried over into the next fiscal year.

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

Departments
FY 2023/24 FY 2024/25
Amended Proposed
Budget Budget
Variance to
FY23/24
Amended Budget
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
GF Debt Service
Total Expenditures
Significant Changes
$1,139,000
1,054,134
6,338,088
1,346,368
1,819,556
13,913,476
4,768,558
4,939,091
3,377,417
5,498,200
44,193, 888
22, 001,152
36,214
5,760,900
71,992,154
1,075,316
1,055,675
6,662,469
1,370,550
1,782,450
14,738,672
5,233,350
3,999,786
3,513,350
4,711,700
44,143, 318
180,000
143,756
6,458,866
50,925,940
(5.6%)

0.1%

5.1%

1.8%
(2.0%)

5.9%

9.7%
(19.0%)

4.0%
(2.4%)
(0.1 %)
(99.2%)
297.0%

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May 21, 2024

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• $1.3 million increase in personnel expenses per various memoranda of understandings and anticipated merit increases citywide.
• An increase of $400,000 for general liability and workers' compensation insurance citywide. • An approximate increase of $140,000 for the 800 MHz radio system for public safety. • Increased costs of utilities including gasoline and electricity.

Debt Service- Debt service expenses are increasing due to the full annual payment for the bond issued to fund the public safety building construction, compared to only one payment in the FY 2023-24, as well as slight increases in the debt payment schedule for other obligations.

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 $18.3 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $10.8 million by CaIPERS. In Fall 2022, the 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 City contributed an additional $770,000 to the trust in the FY 2023-24 budget.

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payments to CaIPERS, and retiree medical expenses. As a part of the actions taken to reduce the budget deficit, the Proposed FY 2024-25 budget includes funding of the $447,000 UAL payment and approximately seventy-five percent (75%) of the annual retiree medical costs, $750,000, from the Section 115 trust. Staff is not proposing funding all retiree medical costs from the trust at this time in order to allow the funds remaining in the trust to continue to accrue interest and grow the trust in accordance with the OPEB funding policy.

Policy 460 - In October 2022, the City Council modified Policy No. 460 which guides the allocation of funds received from Measure U. Previously, once the City had achieved a reserve level of 25% the allocation of Measure U monies was to change to 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 $4,443,000 with $2,665,800 for employee retention, $888,600 for OPEB, and $888,600 for reserve funding for FY 2024-25.

As previously mentioned, the Proposed budget includes the use of the 10% reserve contribution to support operations in FY 2024-25.

Position Allocation (Staffing)
The FY 2024-25 Proposed Budget includes 200 authorized full-time equivalent (FTE) positions,

7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires within the Police and Public Safety Communication Departments. There are no proposed staffing changes included in the FY 2024-25 budget. As previously mentioned, the City has implemented a hiring "frost" for the

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May 21, 2024

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proposed budget year with the goal of generating salary savings and easing the pressure on the General Fund. Public Safety and positions that generate revenue for the City will be filled as needed, but all other positions will be held vacant as long as possible.

Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways
and accounts for twenty percent (20%) of the
proposed budget. Funding for projects scheduled
for FY 2024-25 are included in the proposed
General budget, with the majority of the scheduled projects Fund funded by Measure U, Gas Tax, EIFD,
$180,000 Development Impact Fees (DIFs), grants and
other reimbursements. The proposed CIP for FY
2024-25 includes 39 new projects/capital
purchases for a combined total of approximately
$19.6 million.

I Dev. Impact
Fees In FY 2023-24, the City commissioned two
$987,750 important studies, a Facility Needs and Condition Measure inn 1 Misc. Other py
$1,203,000) sources Assessment of all city facilities and an Information Technology Master Plan to assess and prioritize
infrastructure needs. As expected, both studies
revealed a significant backlog of capital needs
FY 2024/25 Proposed CIP by Funding Sourc .with just under $50 million in investment recommended over ten (10) years for facilities,
and $4 million for information technology needs over the next five (5) years. With limited financial resources available, Staff prioritized projects based upon urgency and/or adherence to ongoing City Council priorities such as the Placentia Parks Initiative and street improvements.

Major projects scheduled include roadway rehabilitation, citywide concrete repair, information technology (IT) infrastructure replacement to address aging servers and technology, a new financial ERP system, citywide wayfinding signage, necessary technology upgrades to the City Council chambers and media room, and large vehicle purchases specifically a reserve fire engine and loader.
$1,233,675
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 City's Parks Initiative approved by the City Council on March 18, 2021. New park projects proposed include completion of the design of a dog park, Tuffree park sports field lights, window replacement at the Powell building, McFadden Park playground replacement and roof replacement at Tynes gym.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 39 new projects proposed for FY 2024-25, previously approved

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May 21, 2024

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projects that are in progress and not yet complete will be carried over into FY 2024-25 after the close of the 2023-24 fiscal year by a separate City Council action. Including both new and carryover projects, the City is actively working on 92 CIP projects. Despite the large number of new and ongoing projects, several new, one-time capital projects remain unfunded this fiscal year, and future completion depends upon identifying and securing additional funding.

Fund Balance
The estimated beginning fund balance for FY 2024-25 is $14.4 million. As a result of proposed operations in FY 2024-25, it is anticipated that the fund balance will decrease by $495,811 for an ending fund balance of $13.9 million. It is forecasted that the reserve will be funded at 27.43% of General Fund operating expenses, exceeding the established goal of 25% by the end of FY 2024-25.

Estimated Beginning Fund Balance 7/1/24 $14,370,851
Fund Balance Designations
Non -Spendable
Restricted
Measure U Contingency Reserve
GF Reserve
Unassigned
Estimated Ending Fund Balance 6/30/24
Proposed Budgeted Operating Expenditures
Reserve Total (FB less Non -Spendable)
General Fund Operating Reserve %
Reviewed and approved:
z?
Jennifer Lampman
Director of Finance
Attachments:
1,766,691
5,750,282
5,285,547
1,072,520
$13,875,040
44,143, 318
12,108,349

27.43%
Reviewed and approved:

Damien R. Arrula
City Administrator

1. FY 2024-25 Proposed General Fund Budget PowerPoint Presentation

2. FY 2024-25 Proposed Budget

Proposed Annual Operating Budget & CIP
Fiscal Year 2024-25
May 21, 2024

Presentation Overview
• Economic Challenges
• FY 2024/25 Proposed Budget Overview (All Funds)
• FY 2024/25 Proposed General Fund Budget
• Position Allocation (staffing)
• Measure U
• Fund Balance Projections
• Capital Improvement Program (CIP)
• Next Steps

Economic Challenges
•Sales tax trending downward Statewide
State down 2.5%, Placentia down 4.9% after 4th
Quarter 2023 (most recent data available)
Persistently high interest rates negatively impacting
purchase of new and used vehicles
Consumer spending patterns have changed. Priority
for travel or experiences, shift towards lower cost
restaurants or eating at home, and less purchases
of consumer goods.

Gas prices down compared to last year.
6 of the City's top 25 sales tax producers are gas stations

LOCAL NEWS
99 Cents Only to close down
all stores
by: Vivian Chow
Posted: Apr 4, 2024/ 07:07 PM PDT
Updated: Apr 4, 2024/07:07 PM PDT
CVS to close around 900 stores, nearly 10% of
its locations
Affected employees will be offered jobs at nearby locations.

By Jordan Valinsky, CNN Business. CNNWire
Friday, November 19, 2021
o x o n e p
Fed's Powell says high interest rates
may 'take longer than expected' to
lower inflation
Paul Davidson
'USA TODAY
PJdl 511e1 11.54 a in. ET Vay 14. 2024 1 Updated 1:07 p.m. ET May 14, 2024 Federal student loan interest rate will rise to
highest level in 12 years
c)
Facing Budget Woes,
Santa Ana Officials Form
Spending Priorities for
Next Year
Apr 8, 2024
City of orange Faces 519
Million Budget Shortfall,
Major Service Cuts Loom
May 14, 2024
■

Economic Challenges
•Expense increases outside the City's control:

Unfunded Actuarial Liability (UAL) payment of $447,000 to CaIPERS required due to their recent rate of returns
Increase of approx. $1.3 million in personnel expenses due to Memoranda of Understandings and merit increases
Increased insurance costs- $400,000
Increased 800MHz costs- $140,000
Higher costs of goods and services citywide
Unfunded capital needs identified in recently completed facility and IT assessments

City's Response to Challenges
•Initial deficit of $3.8 million identified at beginning of budget preparation process
Departments were asked to make reductions up to 5%
Hiring "frost" implemented for non-public safety or non -revenue generating positions
Proposed use of funds from the Section 115 trust to make UAL payment and 75% of retiree medical payments
Deeper analysis of revenues conducted
Proposed use of $495,811 in general reserves
Proposed utilization of Measure U reserve contribution of $888,600 for operating

City's Response to Challenges
• 87% of budget deficit managed through department reductions and other measures
• Proposed budget projected to keep City at 27.4% reserve level • This equates to a 2.4% or $1,072,520 cushion above reserve target goal of 25% set by Policy 460
Initial Deficit
Department Reductions & Other Measures
3,287,240 ME -87%
Proposed use of GF Reserves
495,811
13%

Proposed FY 2024/25 Budget All Funds - in millions
Total Proposed Revenues- $95,329,478
Total Proposed Expenditures- $99,225,368
Operating
80%
Internal
Service
5%
Fiduciary
5%
Debt
Service

FY 2024/25 Proposed Budget Overview (All Funds)
Fund T • e
General Fund
Special Revenue
Debt Service
Ca • ital Pro'ects Fund
Enterprise
Internal Service
Revenues &
Tra n sf - s In
$50,430,128
27,579,237
407,750
6,169, 640
4,593,969
4,657,704
1,491,050
$95,329,478
Expenditures &
Out
$50,925,940
31, 021,820
407,750
456,000
5,646,040
4,613,969
4,662,800
1,491,050
$99,225,368
Net Incl./ (Decr) to
F • d Balance
($495,812)
(3,442,583)
(456,000)
523,600
(20,000)
(5,096)
INNER

Proposed FY 2024/25 Budget
General Fund Revenues - $50,430,128
Intergovernmental
1%
Charges for Services
3%
Misc. Revenue
4%
-
Fines & Forfeitures..
1%
TOT

23,000,000
21,000,000
19,000,000
17,000,000
15,000,000
General Fund Revenue - Top Sources
Property Tax
FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 Projected Proposed
tPro perty Tax
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
Sales Tax
FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 Projected Proposed
—e—Sales Tax

General Fund Operating Revenues
FY 2023/24 Amended
Bud et
FY 2023/24 Year End
Estimates
FY 2024/25 Proposed
Bud:et
Variance to FY23/24
Amended Bud et
Property Taxes
Sales & Use Taxes
Other Taxes
Permits
Fines & Forfeitures
Intergovernmental
1 1
w
4 Charges for Services
Miscellaneous
Total Operating Revenues
Transfers In
Measure U Transfers In
Employee Retention
OPEB
Measure U Reserve
Total Transfers In
Total Resources
$20,414,944
8,650,000
7,509,236
2,618,000
465,000
3,712,950
1,684,000
2,454,000
47,508,130
1,052,750
3,337,946
1,112,649
920,000
6,423,345
$53,931,475
$20,269,659
8,130,000
7,707,500
2,573,350
464,953
3,714,350
1,584,122
2,557,402
47,001,335
1,047,800
3,225,000
1,075,000
860,000
6,207,800
$53,209,136
$21,796,023
8,408,000
7,896,040
2,788,900
485,000
312,000
1,716,990
2,129,075
45,532,028
455,100

6.8%
(2.8%)

5.2%

6.5%

4.3%
(91.6%)

2.0%
(13.2%)
(4.2%)
(56.8%)
2,665,800 (20.1%)
888,600 (20.1%)
888,600 (3.4%)
4,898,100 (23.7%)
$50,430,128 (6.5%)

Proposed FY 2024/25 Budget
General Fund Expenditures - $50,925,940
Operating
$44,143,318
87%
Debt Service
$6,458,866
13%
Transfers Out
$143,756
0%
Capital
Projects
$180,000
0%

FY 2024/25 General Fund Expenditures by
Department
De • artment
FY 2023/24
Amended Bud:e
FY 2023/24 Year
End Estimates
FY 2024/25
Pro • osed Bud e
Variance to
FY23/24 Amended
Bud • et
Legislative
City Administrator
Administrative Services
Community Services
Development Services
Fire & Life Safety
Police
Public Works
General Government
Total Expenditures
1,139,000
1,054,134
6,338,088
3,377,417
1,819,556
1,346,368
4,768,558
13,913,476
4,939,091
5,498,200
44,193,888
937,640
1,064,696
6,297,332
3,048,361
1,904,671
718,243
4,835,881
14,256,982
4,575,085
5,362,568
43,001,459
1,075,316
1,055,675
6,662,469
3,513,350
1,782,450
1,370,550
5,233,350
14,738,672
3,999,786
4,711,700
44,143, 318
(5.6%)

0.1%

5.1%

4.0%
(2.0%)

1.8%

9.7%

5.9%
(19.0%)
(14.3%)
(0.1%)

Position Allocation
• Proposed budget includes funding for 200.0 FTE
employees, and authorization for 4.0 FTE overhires in
Police and Public Safety Communication Departments
• There are no proposed staffing changes proposed for
FY 2024/25
• Hiring "Frost" currently in place. Public Safety and revenue generating positions will be filled, all others will remain vacant as long as possible.

LAM
MM
180
140
100
60 20
Citywide FTE by Department
200.0 FTE
12 30
9 11
32 FY23/24 Amended
200.0 FTE
12 30
9 11
32 FY24/25 Proposed
• Admin. Svcs • Comm Svcs • Finance • Fire • Dev Svcs • Police • PW • City Administrator Excludes Over -hires

General Fund Reserve Policy
General Fund Reserve Policy 460 was designed as a result of approval of Measure U by voters and establishes:
• Guidelines for reserves
• Minimum contingency reserve of 25% of operating
expenditures
• Allocation formulas for new, unrestricted on-going and one-time revenues for specific purposes
• Purposes and uses of reserves

FY 2023/24 - Measure U
Contributions to Reserves
• The Proposed FY 2024-25 Budget
includes the use of the 10%
contribution to the Measure U -
Contingency Reserve ($888,600),
to support operations.
• Staff met with and discussed this
proposal with the Citizens'
Oversight Committee on May 13,
2024, and they support this
recommendation.
2024-25 Proposed Measure U Budget - $8,886,000
Current Allocations
Infrastructure, Vehicles, and Equipment
Post -Employment Benefits Sustainability*
After GF
Reserve Target Amount
Met*
50%
$4,443,000
10%
$888,600
Employee Recruitment and Retention (including
additional staff)
Measure U Contingency Reserve
30%
$2,665,800
10%
$888,600
Reserve target of 25% has been met

10,000,000
7,000,000
4,000,000
1,000,000
Measure U Historical Performance
FY18/19
FY19/20 FY20/21
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
FY21/22 FY22/23 FY23/24 Proj. FY24/25 Prop.

Sales Tax

1 FY 2024/25 Proposed General Fund
Fund Balance
Estimated Be: innin: Fund Balance 7 1 2024
Projected Change in Fund Balance
Projected Ending Fund Balance at 6/30/25
Fund Balance Designations
Non -Spendable
Restricted
General Fund Reserve
Contingency Reserve
Unassigned Fund Balance
1/11 w
$14 370 851
(495,811)
$13,875,040
1,766,691
5,285,547
5,750,282
1,072,520
Estimated Endin: Fund Balance 6 30 25
$13 875 040
Projected Operating Expenditures
25% FB Target
Reserve total (FB less Non -Spendable)
General Fund Operating Reserve %
44,143, 318
11,035,829
12,108,349

27.43%
Contingency
Reserve/Unassigned
Fund Balance
*� Projected- 27.4%
4— Goal- 25%

Capital Improvement Program (CIP)

What is the CIP?
The City's Capital Improvement Program
(CIP) identifies major public improvements
to the City's infrastructure for the next year
and includes new projects and carryover
projects from previous years encompassing
upgrades to existing facilities as well as
rehabilitation of streets and roadways.

Capital Improvement
Program (CIP) by Project Types
Total
Of Total Projects
New Project New CIP with
Project Type Count Funding Carryover
Streets & Streetscapes
Traffic and Transportation
Sewer
Storm Drain
City Buildings & Facilities
Technology
Parks
Vehicles
Major Studies
Total
5 0
0 6
6 5
8 4
39 $15,205,300 77.6% 13
835,000 4.3% 11
0 0% 0
0 0% 0
947,000 4.8% 22
654,000 3.3% 10
869,250 4.4% 17
765,875 3.9% 10
325,000 1.7% 9
$19,601,425 100.0% 92

CIP Projects by Funding Source
Misc. Other
Sources $1,233,675
Total New CIP Funding:
$19,601,425
General Fund
$180,000
Dev. Impact Fees
$987,750
Measure M
$1,203,000

CIP Projects: Parks
Tuffree Park Sports Fields Lights 185,000
Dog Park Design (65% Completion) 106,250
Restroom Renovations (Citywide) 28,000
McFadden Park Playground Renovation 500,000
Kraemer Park Memorial Fountain Design 50,000
Total Parks $869,250

CIP Projects: Streets
Amount
Old Town Streetscape Improvements
FY 24-25 Concrete Repair Program
10,000,000
155,000
FY 24-25 Annual Tree Planting
10,000
FY 23-24 Roadway Rehab Construction 4,890,300
FY 24-25 Roadway Rehab Design
150,000
Total Streets $15,205,300

CIP Projects: City Buildings
City Hall/Police Station Modernization Project
Windows Design
31,000
Fire Station 1 Generator Replacement
150,000
117 N. Main Street Building Demolition
75,000
UST Removal and Replacement at Corporate
Yard
100,000
Powell Building Improvement Project - Window
Replacements
175,000
Tynes Gym Roof Replacement
416,000
Total City Buildings $ 947,000

CIP Projects: Traffic & Transportation
Type of Project
Traffic &
Transportation
Traffic &
Transportation
Traffic &
Transportation
Traffic &
Transportation
Traffic &
Transportation
Traffic Signal Back -Up Batteries
Atwood Trail Project - Final
Engineering Design
Residential Streets Curb Ramps
Yorba Linda TSSP
Wayfinding Signs - Residential Street
Name Sign Replacements
Total Traffic
10,000
310,000
100,000
165,000
250,000
$835,000

Type of Project
Technology
Technology
Technology
Technology
Technology
Technology
CIP Projects: Technology
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
Financials ERP Software System
Network Security Vulnerability and Penetration
Testing
Develop Cybersecurity Plan
Council Chambers/Media Room Nec. Tech Upgrades
Total Technology
75,000
50,000
300,000
60,000
60,000
109,000
$654,000

CIP Projects: Vehicles & Equipment
Vehicles & Equipment Reserve Fire Truck
Vehicles & Equipment Fire Station 2 Radio Communication Equipment
Vehicles & Equipment Fire Station 2 Body Armor Replacement Vehicles & Equipment Public Works Loader Replacement
Vehicles & Equipment Public Works Ford Ranger Replacements (2) Vehicles & Equipment HLO Truck Liftgate
Vehicles & Equipment Chipper Truck Replacement
Vehicles & Equipment Public Works Superintendent Truck
Replacement
Total Vehicles
180,000
32,875
6,000
290,000
90,000
7,000
80,000
80,000
$765,875

Type of
Project
CIP Projects: Major Studies
Project
Major Chapman Corridor Revitalization Plan
Studies Sewer Study
Major Chapman Corridor Revitalization Plan
Studies Streetscape Master Plan
Major DIF Update and Creation of Successor
Studies Public Safety CFD Study
50,000
50,000
127,000
Major
Studies Specific Plan 5 (SP -5) Update 98,000
Total Major Studies $325,000

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

1. Review and discuss the Proposed FY 2024-25 Annual
Operating Budget and CIP and provide input and direction for final budget adoption; and

2. Set the date of the public hearing for budget adoption as June 4, 2024, at 7:00 p.m.

Questions?

PLACENTIA
Rich Heritage, Bright Future

F PLACENTIA

FISCAL YEAR
2024-25
Proposed
BUDGET
fvi :: Ts1A93O �_;� j

TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 1
Distinguished Budget Presentation Award 3
City Manager's Transmittal Letter 4
Strategic Plan 13
Citywide Organization Chart 21
Position Allocation Plan 22
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 26
General Fund Revenue & Expense 29
Special Revenue Funds 37
Debt Service 71
Enterprise Funds 73
Internal Service Funds 77
Fiduciary Fund 81
Capital Project Fund 83
Section 3: Departments
Legislative 85
City Administrator 94
Administrative Services 101
Community Services 117
Development Services 134
Finance 146
Fire & Life Safety 151
General Fund Debt Service 162
General Government 164
Police 166
Public Works 184
Section 4: Capital Improvement Program
Capital Improvement Program Summary 202
Proposed FY 2024-25 CIP Projects 204
FY 2023-24 Ongoing CIP Projects 205
Section 6: Appendix
Financial Policies 207
Fund Descriptions 227
Community Profile 232
Budget Glossary 234

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
Jeremy B. Yamaguchi
Mayor
District 3
Chad P. Wanke
Councilmember,
District 4
Kevin Kirwin
Mayor Pro -Tem,
District 2
Ward L. Smith
Councilmember,
District 5
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 0

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

PRESENTED TO
City of Placentia
California
For the Fiscal Year Beginning
July 01, 2023
C4.411`4, P 2;lettd-e
Executive Director
3 OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: DAMIEN R. ARRULA, CITY ADMINISTRATOR
DATE: May 21, 2024
SUBJECT: PROPOSED FISCAL YEAR 2024-25 OPERATING BUDGET
In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's Proposed FY 2024-25 Operating Budget and Capital Improvement Program for your review and consideration. The Proposed Budget provides a funding guide that reflects the City's priority to provide effective, high-quality public services that foster safety, quality of life, and economic prosperity throughout our community.

The proposed budget was developed with a focus on maintaining balance in light of continuing economic challenges caused by persistently high inflation and interest rates. Inflation has affected the cost of everything, including supplies, gasoline, utilities, and service contracts as well as impacted consumer behavior leading to decreased sales tax, and has made it significantly more challenging to provide municipal services.

With a focus on long-term fiscal sustainability, the City continues to prioritize economic development with an emphasis placed on attracting businesses that will increase the City's sales and or transient occupancy taxes, as well as intentional development that will boost the City's 4 overall assessed value. In addition, city staff is aggressively seeking new sources of revenue to support continued operations and maintenance of City facilities and infrastructure.

FY 2024-25 Proposed Budget Summary
The proposed FY 2024-25 citywide operating budget is $99.2 million, an increase of 14.8% over the Adopted FY 2023-24 budget. These expenses are supported by $95.3 million in revenue, an increase of 12.3% from the current fiscal year's Adopted budget, as well as unassigned fund balance in some special revenue funds. The primary reason for the increase in both revenue and expenditures is the Enhanced Infrastructure Financing District (EIFD) project which is anticipated to begin in FY 2024-25. 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 2024-25 for these funds are proposed to be $5.6 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 2024-25 budget includes $4.7 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 $31.0 million for FY 2024-25 inclusive of Measure U.

Internal
Services
Funds
Enterprise Funds
General Fund
Fund Type
Debt
Service
Proposed revenues and expenses by fund type are outlined below:

Fund Type
Revenues & Expenditures & Transfers
Transfers In Out Net Incr/(Decr)
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
$50,430,128
27,579,237
407,750
6,169, 640
5 $50,925,939
31,021,820
407,750
5,646,040
456,000
($495,811)
(3,442,583)
523,600
(456,000)

Internal Service
Fiduciary
Agency Fund
Totals
General Fund
4,593,969
4,657,704
1,491,050
95,329,478
4,613,969
4,662,800
1,491,050
99,225,368
(20,000)
(5,096)
(3,895,890)
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 2024-25 for the General Fund is $50.9 million in operating expenses, a decrease of $1.4 million or (2.6%) from the Adopted FY 2023-24 budget, supported by $50.4 million in operating revenue, an increase of $628,710 or 1.3% from the Adopted FY 2023-24 budget, with the difference supported by $495,811 from reserves.

Per Policy 460, 10% of funds received from Measure U are dedicated to the Measure U Contingency Reserve. The Proposed budget includes this transfer, $888,600, into the Measure U Contingency Reserve, but proposes to use those funds to support operations in FY 2024-25. Staff met with and discussed this proposal with the Citizen's Oversight Committee, and they support this recommendation.

General Fund Revenue Highlights
Property Tax revenue in FY 2024-25 is projected to be $21,796,023, an increase of $1,381,079, or

6.8% over the FY 2023-24 Amended budget. Increases in property tax are due to a combination of property turnover and resulting reassessments
factor for property assessments allowable
under Proposition 13. Property tax for FY
2024-25 includes the increase in assessed
value of the Herald property following its
property sale in 2022, and an increase in
assessed value for the Cenza property
reflective of construction activity at January
2023. The City continues to maintain a high
number of properties assessed at their pre -
1978 value, with 13.7% of all citywide parcels
and 12.5% of single-family residences still
assessed well below market value. As these
properties turn over and are assessed at
market value, the City's property tax should
continue to increase at a higher percentage than the 2% maximum Proposition 13.
and the two percent (2%) per year inflation
Utility Users
Tax
5%
Fines &
Forefeitures
1%
6 Transfers In
1%
Transient
Occupancy
Tax
4%
Franchise
Fees
6%
CPI allowable under

Sales Tax, excluding Measure U, is projected to decrease by approximately $242,000, or 2.8% in FY 2024-25 from the Amended FY 2023-24 budget and totals approximately $8.4 million. This decrease is not unique to Placentia as sales tax is trending downward statewide for a myriad of reasons including:
• Prolonged higher interest rates which have negatively impacted purchases of new and used automobiles, especially luxury vehicles.
• Lower fuel prices reducing receipts from fuel and services stations. As six of the City's top 25 sales tax producers are fuel stations, this has significantly impacted the City's sales tax receipts.
• Taxable sales for restaurants and general consumer goods are also down as inflation continues to affect consumer behavior with more people choosing to eat out less often, choose fast food restaurants instead of sit-down dining and/or spend disposable income on experiences such as travel, movies, concerts or escape rooms, and not consumer goods. • Closure of larger chain store locations such as the 99 Cent Store and CVS Pharmacy.

Transient occupancy tax (TOT), otherwise known as the "bed tax" is a 10% 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 $1,840,000 in revenue, 7% higher than the FY 2023-24 Amended Budget. This increase is due to a combination of growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

Fines & Forfeitures are projected to increase 4.3% to $485,000 from the prior fiscal year due to slight increases in administrative citations in code enforcement and parking citations.

Intercrovernmenta/revenue is revenue from outside government agencies including County, State and/or Federal sources. Revenues for FY 2024-25 are decreasing by $3.4 million, or 91.6% from the FY 2023-24 Amended budget due to the anticipated exhaustion of American Rescue Plan Act (ARPA) funds originating from the federal government during the pandemic. Per the Government Accounting Standards Board (GASB), these funds are recognized in the fiscal year in which they are spent, and the City expects to have spent all ARPA funds by June 30, 2024. $21,000,000
$11,000,000
$1,000,000
General Fund Historical Revenues
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 Proj FY24/25 Prop Property Tax Sales Tax -Other Revenues Franchise Taxes Utility Users Tax 7 Overatina Transfers -In are also decreasing due to the elimination of the transfer from the Sewer Fund to the General Fund. Existing sewer rates are not generating the level of revenue anticipated when the City adopted the current rate structure, largely driven by a consistent reduction in the amount of water usage citywide. As a result, the Sewer fund does not have sufficient revenue to reimburse the General Fund for administrative costs.

Revenue
FY 2023/24
Amended
Budget
FY 2023/24
Year End
Estimates
FY 2024/25 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
$20,414,944
8,650,000
7,509,236
2,618,000
465,000
3,712,950
1,684,000
2,454,000
$4Z508,130
1,052,750
3,337,946
920,000
1,112, 649
6,423,345
53,931,475
General Fund Expenditure Highlights
$20,269,659
8,130,000
7,707,500
2,573,350
464,953
3,714,350
1,584,122
2,557,402
$4Z001,336
1,047,800
3,225,000
860,000
1,075,000
6,207,800
53,209,136
$21,796,023
8,408,000
7,896,040
2,788,900
485,000
312,000
1,716,990
2,129, 075
$45,532,028
455,100

6.8%
(2.8%)

5.2%

6.5%

4.3%
(91.6%)

2.0%
(13.2%)
(4.2%)
(56.8%)
2,665,800 (20.1%)
888,600 (3.4%)
888,600 (20.1%)
4,898,100 (23.7%)
50,430,128 (6.5%)
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 2024-25 General Fund Budget includes $44.1 Million in department expenses, $6.6 million for debt service and transfers and $180,000 in capital expenditures for a total of $50.9 million. This represents a decrease of 28% for the General Fund from the current fiscal year's 8 amended budget. The primary reason for such a large decrease is the large investment in capital projects including the public safety building in the current fiscal year's budget that will be either completed by June 30th or carried over into the next fiscal year.

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

Departments
FY 2023/24
Amended Budget
FY 2024/25
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
$1,139,000
1,054,134
6,338,088
1,346,368
1,819,556
13,913,476
4,768,558
4,939,091
3,377,417
5,498,200
44,193,888
22,001,152
36,214
5,760,900
71,992,154
1,075,316
1,055,675
6,662,469
1,370,550
1,782,450
14,738,672
5,233,350
3,999,786
3,513,350
4,711,700
44,143, 318
180,000
143,756
6,458,866
50,925,940
(5.6%)

0.1%

5.1%

1.8%
(2.0%)

5.9%

9.7%
(19.0%)

4.0%
(2.4%)
(0.1%)
(99.2%)
297.0%

12.1%
(29.3%)
Initially, the budget preparation process revealed a deficit of approximately $3.8 million due to decreasing sales tax and increased costs, many of which were outside the City's control including:
• Required addition of an Unfunded Actuarial Liability (UAL) payment of $447,000 to CaIPERS as a result of their rates of return for the past two fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020.
• $1.3 million increase in personnel expenses per various memoranda of understandings and anticipated merit increases citywide.
• An increase of $400,000 for general liability and workers' compensation insurance citywide. • An approximate increase of $140,000 for the 800 MHz radio system for public safety. • Increased costs of utilities including gasoline and electricity. 9 Debt Service- Debt service expenses are increasing due to the full annual payment for the bond issued to fund the public safety building construction, compared to only one payment in the FY 2023-24, as well as slight increases in the debt payment schedule for other obligations.

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 $18.3 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $10.8 million by CaIPERS. In Fall 2022 the 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 City contributed an additional $770,000 to the trust in the FY 2023-24 budget.

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payments to CaIPERS, and retiree medical expenses. As part of the actions taken to reduce the initial budget deficit, the Proposed FY 2024-25 budget includes funding of the $447,000 UAL payment and approximately seventy-five percent (75%) of the annual retiree medical costs, $750,000, from the Section 115 trust. Staff is not proposing funding all retiree medical costs from the trust at this time in order to allow the funds remaining in the trust to continue to accrue interest and grow the trust in accordance with the OPEB funding policy.

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 to change to 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 General Fund Contingency Reserve. Transfers in from the Measure U fund total $4,443,000 with $2,665,800 for employee retention, $888,600 for OPEB, and $888,600 for reserve funding for FY 2024-25.

Position Allocation (Staffing)
The FY 2024-25 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. There are no proposed staffing changes included in the FY 2024-25 budget. As previously mentioned, the City has implemented a hiring "frost" for the proposed budget year with the goal of generating salary savings and easing the pressure on the General Fund. Public Safety and positions that generate revenue for the City will be filled as needed, but all other positions will be held vacant as long as possible. 10 Capital Improvement Program
Measure M
$1,203,000_
Misc. Other
Sources
$1,233,675
General
Fund
$180,000
Dev. Impact
Fees
$987,750
FY2024/25 Proposed CIP by Funding Source
The City's Capital Improvement Program
(CIP) identifies major public improvements to
the City's infrastructure over the next several
years and includes new projects, upgrades to
existing facilities as well as rehabilitation of
streets and roadways. Funding for projects
scheduled for FY 2024-25 are included in the
proposed budget, with the majority of the
scheduled projects funded by Measure U,
Gas Tax, Development Impact Fees (DIFs),
bonds, grants and other reimbursements.

The proposed CIP for FY 2024-25 includes 39
new projects/capital purchases for a
combined total of approximately $19.6
million.

In FY 2023-24, the City commissioned two important studies, a Facility Needs and Condition Assessment of all city facilities and an Information Technology Master Plan to assess and prioritize infrastructure needs. As expected, both studies revealed a significant backlog of capital needs with just under $50 million in investment recommended over ten (10) years for facilities, and $4 million for information technology needs over the next five (5) years. With limited financial resources available, staff prioritized projects based upon urgency and/or adherence to ongoing City Council priorities such as the Placentia Parks Initiative and street improvements.

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 City's Parks Initiative approved by the City Council on March 18, 2021. New park projects proposed include completion of the design of a dog park, Tuffree park sports field lights, window replacement at the Powell building, McFadden Park playground replacement and roof replacement at Tynes gym.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 39 new projects proposed for FY 2024-25, previously approved projects that are in progress and not yet complete will be carried over into FY 2024-25 after the close of the 2023-24 fiscal year by a separate City Council action. Including both new and carryover projects, the City is actively working on 92 CIP projects. Despite the large number of 11 new and ongoing projects, several new, one-time capital projects remain unfunded this fiscal year, and future completion depends on identifying and securing additional funding.

Conclusion and Final Comments
In closing, I would like to express my sincere appreciation to City staff for their hard work and dedication to the community and for the collaborative effort demonstrated in the development of this budget and the capital improvement program. As our City and surrounding communities grapple with financial and economic challenges, our Staff continue to prioritize providing high quality customer service, public safety and improving infrastructure while remaining focused on long-term fiscal sustainability.

I want to also thank the City Council for its continued effective policy leadership and support, under which the City continues to be a leading example of resilience, excellence, and opportunity.

Respectfully submitted,
Damien R. Arrula,
City Administrator
12 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 next Strategic Planning session is scheduled for early Summer 2024 where participants will brainstorm 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 2024-25 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
13 CITY OF PLACENTIA

FIVE YEAR STRATEGIC PLAN

GOALS AND OBJECTIVES
GOAL 1: ENSURE LONG-TERM FISCAL SUSTAINABILITY
Plan Adopted: May 10, 2022
1 Year Mark: May 10, 2023
2 Year Mark: May 10, 2024
3 Year Mark: May 10, 2025
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

1.1 Admin
Review and update Reserve
Policy
1 Year
Completed. Amended Reserve Policy No.
460 on October 19, 2022.

1.2 All
Continue efforts to seek and
obtain new sources of state and
federal grants, including
Federal and State earmarks and
Biden Infrastructure Package
1-3 Years
Completed, ongoing. Secured Federal
Earmark for the Public Safety Building in
the amount of $750K. Meetings with
various dignitaries are underway.

Congresswoman Michelle Steel meeting
with Staff occurred on February 20, 2024.

1.3 Finance Update Fee Study/Cost
Allocation Review
1-3 Years
Completed. Updated Development Impact
Fees and Cost Allocation Study on April 18,
2023. Fees for FY24/25 to be presented to
CC for update again on 4/16/24.

1.4 All
Protect and preserve existing
economic
development/property nodes
throughout the City to
maximize revenue
opportunities.
1-3 Years
Create comprehensive Economic
Development Strategic Marketing Plan.

Budget for this Plan has been submitted in
the FY 24-25 CIP.

1.5 All
Continue seeking ways to
diversify the City's revenue
sources to prevent over-
reliance on any one source
(Measure U/Property Tax).
1-3 Years
Included this objective in the
comprehensive Economic Development
Strategic Marketing Plan. Budget for this
Plan has been submitted in the FY 24-25
CIP.

1.6 All Update the existing 10 -Year
Financial Plan
3+ Years
Completed. Draft shared with City Council
on June 21, 2022. Draft sent to Measure U
committee for review and input. 10 -Year
Financial Plan presented to the City
Council with adoption of FY23/24 budget
in June 2023. Will be included in FY24/25
budget presentation after review by
Measure U committee. On-going update.

1.7 DS/Econ Identify ways to monetize the
Dev new Citywide fiber optic system
1-3 Years
Establish and create a policy/guidance
document, On-going. Included in ICSC
Marketing Material.

GOAL 2:

ENSURE THAT PUBLIC SAFETY CONTINUES TO BE A HIGH PRIORITY Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

2.1 Fire/ Consider sharing of services to
Police other cities (Police and Fire)
1-3 Years
We partner with several regional
resources/task forces.

Page 1 of 7 ends

14 Updated 3/21/2024

a. County of Orange Social Services —Adult
Protective Services (personnel currently
works out of PPD Investigations)
b. County of Orange Social Services - Child
Protective Services (personnel currently
works out of PPD Investigations)
c. Orange County Probation Department
(personnel currently works out of PPD
Investigations)
d. Drug Enforcement Administration (DEA)
e. Internet Crimes Against Children Task
Force (ICAC)
f. Orange County Gang Investigators
Association (OCGIA)
g. OCDA Gang Reduction Intervention
Partnership (G.R.I.P)
h. Hope Center Fullerton
The feasibility of us providing policing
services for another City is unlikely. We
have worked very hard to improve upon
staffing challenges and I anticipate this
level of additional staffing would be
difficult to overcome.

2.2 Fire/
Bolster ranks of police and fire
Police personnel (fill all vacancies)
1-3 Years
On-going recruitment. Hiring has been a
major focus of Fire and Police
Administration. All professional staff
positions are filled. Hiring and retention
levels have been unprecedented.

2.3 Fire/
Police
Maintain operational
readiness and provide full -
services during a disaster
3+ Years
Develop emergency planning protocol for
staffing levels and scheduling. We have
staffing models in place for large-scale
disasters or pandemic events. We remain
ready to pivot staffing as needed.

2.4 Police/
Fire/
Commun
ications
Improve communication and
operational efficiency
between Police, Fire and
Emergency Communications
1-3 Years
Continue on-going meetings for quality
assurance and operational efficiency. We
have greatly improved the communication
and working efficiency between the police
department and the communications
center. We have dedicated staff that serve
in working group meetings (Quality
Assurance) that the Communications
Manager facilitates. When problems and
challenges come up, the public safety
directors and management meet to work
out solutions.

2.5 Admin Research and recommend a
Community Based Paramedic
Pilot Program
1-3 Years Conducting research.

2.6 Fire
Create Community Risk
Assessment Standards of
Cover Document
1-3 Years Ongoing. Reviewing requirements to
assign tasks to personnel.

Page 2 of 7 ends

15 Updated 3/21/2024

2.7 Fire Complete Fire Department
CPSE Certification
3+ Years Ongoing. Reviewing requirements to
assign tasks to personnel.

2.8 Fire
GOAL 3:

Endeavor to maintain and
improve Fire Department
compliance
3+ Years
' Ongoing research and policy updates to
ensure Department compliance.

PROMOTE COMMUNITY AND ECONOMIC DEVELOPMENT
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

3.1 Admin/PW Develop a lobbying plan that will
result in construction of a Metrolink
Station and Parking Structure
1-3 Years
OCTA approval of cooperative
agreement extension required;
working on alternative plan for
community outreach. Metrolink
triple track project.

3.2 DS/Econ
Dev
Include promotion of Citywide fiber
in City economic development
recruitment and retention strategies
1-3 Years
Include Citywide Fiber in all future
Marketing Plans. Included in ICSC
Marketing Material.

3.3 DS/Econ
Dev
Continue to recruit and attract
retail, hotel and other commercial
businesses that complement
adjacent City assets and attractions
(Anaheim Resort District, Cal State
Fullerton, OC Vibe and Angel
Stadium Projects)
3+ Years
Establish and create a comprehensive
Marketing Plan, On-going.

Ongoing, Admin/DS continue to
market viable properties citywide
including at multiple ICSC
conferences annually.

3.4 Admin/DS I Complete financing structure for Old
Town EIFD
1 Year
EIFD Amendment underway and
scheduled for completion in April,
2024.

3.5 DS
Initiate the Chapman Corridor
Specific Plan
1 Year
Chapman Corridor has been
reviewed by City Council at two
separate study sessions, and one
community meeting has occurred.

Anticipated Plan approval date is
December 2024.

3.6 DS
Create Design Review Guidelines
and Procedures
1 Year
RFP for these services in process, on-
going. Ongoing, to be funded in FY
24-25 CIP budget.

3.7 DS
Establish Old Town Historic
District/Business Improvement
District
1-3 Years
CFD adopted by City Council March
2024. Meetings with Merchants
ongoing. Staff has already
established weekly Old Town night-
time programming in partnership
1 with Chamber of Commerce.

3.8 DS
Update Economic Development
Strategic Plan
1-3 Years
Retain Economic Development
Consultant for this Plan. Ongoing,
plan for funding in FY 24-25 CIP
budget

3.9 DS
Facilitate Affordable Housing along
Baker Street
1-3 Years
Complete. City Council approved DDA
with Mercy Housing on March 5,
2024, entitlements for development
approved March 7, 2024.

Page 3 of 7 ends

16 Updated 3/21/2024

3.10 DS
Implementation of Housing Element 1 Year
Strategies
Housing Element approved by HCD
on February 29, 2024.

Implementation ongoing.

3.11 CS/DS
Secure funding to address
homelessness
1-3 Years I Ongoing. Housing Element approved
by HCD on February 29, 2024 which
allowed staff to apply for PLHA
funding regarding Navigation Center.

Also, continually working to find
State, Federal and other grant
opportunities to address
homelessness and to fund housing
I for those at risk of homelessness.

3.12 DS
Secure funding to address
affordable housing
1-3 Years

3.13 CS
Recruit Homeless Analyst position
1 Year
GOAL 4:

INCREASE COMMUNITY ENGAGEMENT
Housing Element approved by HCD
on February 29, 2024 which allowed
staff to apply for State ProHousing
designation. Both efforts will
significantly assist in securing State,
Federal and other funding
opportunities to fund housing for
those at risk of homelessness.

Completed. Position filled.

Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
1 4.1
Admin
Evaluate alternative and more
creative methods of community
outreach
1 Year
Review various cities methods and
implement.

4.2 Admin Increase Community
Engagement/Outreach
1 Year Review various cities methods and
implement.

4.3 Police
Examine the funding for a full-time
Community Outreach Position
1 Year ! Completed. Finalized with adoption
of FY 22/23. Hired in 2023.

4.4 Admin Develop and implement Citizen's
Leadership Academy
1-3 Years
Completed, ongoing. Successful Fall
2022 Academy. Spring 2024 Academy
underway.

4.5 Admin
Implement bi-annual Community
Satisfaction Survey
1 Year Engage a consulting service to
1 develop survey.

4.6 Fire
Implement Engine Company level
Fire Prevention Inspections of City
Businesses
1 Year
Ongoing implementation of fire
prevention inspections of all City
businesses.

4.7 Police
Conduct Community Oriented
Policing and Proactive Policing (i.e.,
Neighborhood Watch, Community
Watch, etc)
1 Year
Completed, ongoing. Retained a
Community Outreach Specialist to
increase department engagement
opportunities. Revitalized
Neighborhood Watch (added as a
part of CERT), adopted a special
needs soccer team, monthly
community events (coffee w/a cop,
etc.), revitalized National Night Out,

Page 4 of 7 ends

17 Updated 3/21/2024

engaged social media content, GRIP
Program
GOAL 5:

IMPLEMENT PUBLIC INFRASTRUCTURE TO MEET COMMUNITY NEEDS Obj.

No.

Dept.

Assigned
Objective Description
Completion
Timeframe
Status

5.1 CS/PW
Construct Placentia
Senior/Community Center
3+ Years
On September 20, 2023 the City Council
approved a contract for 35% design and
engineering concept plan. The consultant
will be conducting community workshops
and coordinating with the Blue Ribbon
Committee and staff regarding the
design. At the October 18, 2022 City
Council meeting, a 99 year lease between
the County of Orange and City was
approved to construct a proposed
Senior/Community Center at Tri City
Park. Final design of project on hold until
additional parking for new facility is
secured. Staff will be presenting options
to the City Council at an upcoming
meeting.

5.2 CS/PW Complete the Placentia Parks
Initiative Plan
3+ Years
Ongoing, actively completing projects.

Parks have been incorporated in the FY
24-25 CIP budget. All park/playground
projects included in the Initiative have
been completed or will be completed this
year. Phase 2 design and construction of a
dog park will be included in the FY 24-25
CIP Budget, along with 2 other
playgrounds. CS will also be adding supply
costs in FY 24-25 to renovated 3 park
restrooms. This renovation will be done
in-house by CS maintenance staff.

5.3 PW
Examine more multi -modal
transportation options
1-3 Years No update, this goal has yet to be fully
defined.

5.4 PD/PW/ Construct the Placentia Public
Admin Safety Center
1-3 Years
PSB under construction. Butler Building
to be occupied this Spring, the main
building will be completed and ready for
occupation by December 2024.

5.5 PW/ Update Vehicle and Major
Finance Equipment Replacement Policy
1 Year
Project assigned to Public Works
Manager; anticipated to have a working
draft policy update by December 2024. If
funding available, plan to include initial
funding for equipment replacement
reserve in FY24/25 budget.

5.6 Police Analyze security improvements
at all public facilities
1 Year

Page 5 of 7 ends

18 Implement security audits at City
facilities. Partnered with OCIAC and
completed walk through security/threat
assessments at all city facilities
Updated 3/21/2024

5.7 Admin Create a Comprehensive
Information Technology (IT)
Master Plan
1 Year
80% Completed. IT Manager working
with IT Consultant. Will be completed by
end of March.

5.8 PW Implement the 2022 Pavement
Management Plan Report to
prioritize streets and roads
1 Y ar Completed.

5.9 PW Complete the Civic Center
Improvement Project
(HVAC/Solar Battery/Roof/EV
Charging)
1-3 Years
Project should be retitled to: City
Hall/Police Station Modernization
Project. Project is in final design and staff
anticipates being ready to solicit bids for
construction in Summer 2025.

5.10 PW/
Finance
Establish a 5-7 Year CIP
1 Year
Completed. 7 Year CIP incorporated into
FY23/24 Adopted Budget. Will be
updated annually and presented with the
budget.

5.11 PW
Transition all streetlights to
LEDs
3+ Years
City Council provided final approvals to
transition all City streetlights, including
mission bell lights to LED. SCE anticipates
work to begin August/September 2024.

GOAL 6:

IMPROVE CITY BEAUTIFICATION
Obj.

No.

Dept.

Assigned
Objective Description
Completion
Timeframe
Status

6.1 PW
Complete landscape
renovations to remaining
medians throughout the City
1-3 Years
Median renovations on Rose Drive
completed. Median renovations on
Yorba Linda Boulevard anticipated to
begin Summer 2024 and median
renovations on Bastanchury Road, Phase
1, to begin early 2025.

6.2 PW Select concept and install
citywide wayfinding signage
1-3 Years
Citywide wayfinding master plan
adopted by City Council. Wayfinding
signs identified in Phases 1 and 4 are
currently being installed. Old Town
wayfinding signage to be installed as
part of the Old Town Streetscape
Improvement Project.

6.3 PW/Admin Allocate more funding for
facade improvement projects
within eligible census tracts
1-3 Years
Completed, ongoing. Tlaquepaque's
facade improvement project for their
building was completed.

6.4 PW/Admin Expand Urban Forest Plan to
plant 100 trees per year
1-3 Years
Completed. Funds budgeted in FY 2022-
23 for urban forest planting project in
Hamer Island. Budgeting additional
funds for future Fiscal Years.

6.5 DS
Examine beautification
opportunities in
disadvantaged areas per the
General Plan
1-3 Years
On-going, and substantially complete in
that artwork was added to Crowther
Ave./SR57 underpass and in process at
Orangethorpe Avenue/SR57
intersection.

Page 6 of 7 ends

19 Updated 3/21/2024

GOAL 7:

ENHANCE EMPLOYEE DEVELOPMENT
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

7.1 HR
Bolster ranks of city
employees
1-3 Years
Ongoing

7.2 Admin/HR Enhance training and
development opportunities for
Staff
1 Year
Completed. City has developed a
comprehensive "Invest in Your Team"
initiative, which includes monthly Brown
Bags, monthly training sessions (i.e.

CPR/First Aid, Cybersecurity, Active
Shooter), TED Talks, Executive
Management Retreat and Department
Retreats.

7.3 Admin I Create employee leadership
academy/management trainee
program
1-3 Year
Completed. Developed and scheduled a
comprehensive leadership academy
designed to empower employees to grow
in their career. The Academy is scheduled
for September, 2022 to January, 2023 and
will feature keynote speakers in the areas
of resilience, time management, health
and wellness and leadership.

7.4 HR
GOAL 8:

Initiate class and comp survey

IMPROVE CITY GOVERNANCE
1 Year
RFP Initiated by HR Director. Consultant
recommendation to the City Council in
April, 2024.

Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

8.1 Admin/HR Update all rules, policies and
procedures to be consistent
with MOUs and State/Federal
regulations
1-3 Years
Ongoing. Administration is convening a
meeting with staff to review rules,
policies, and procedures to conduct
comprehensive update.

8.2 Admin Monitor Legislation,
unfunded mandates and
ballot measures from
Sacramento
1 Year
Ongoing. Receive weekly updates by our
Lobbyist and issue letters in conjunction
with the Mayor's office.

8.3 Admin
Initiate Council/City
Administrator team building
process
1 Year
Ongoing. Biennial retreat.

8.4 Admin
Update Administrative Policy
Manual for Ad Hoc
Committees
1 Year
Completed. Presented updated
Committee, Commission and Advisory
Board Manual on February 20, 2024.

Annual updates.

8.5 Admin
Initiate City Attorney
coordination and evaluation
1 Year
Completed. Executive Staff and City
Council provided written comments to
the Council Subcommittee. Performance
evaluation occurred in July, 2022.

8.6 Admin Update City Council Code of
Conduct and Code of Ethics
1 Year Completed. Updated Code of Ethics and
Conduct Policy on November 15, 2022.

Page 7 of 7 ends

20 Updated 3/21/2024

Citywide Organizational Chart
Deputy City
Administrator
Administration
Human
Resources/IT
Emergency
Services
City Treasurer
City Attorney
Citizens
City Council City Clerk
City
Administrator
Legislative and
Economic
Development
Public
Relations and
Marketing
21 Committees/
Commissions
Deputy City
Administrator
CIP/Engineering
Development
Services
Public Works
Community
Services

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25

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

ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA

SENIOR MANAGEMENT ANALYST
TOTALS
3 5
7 9
5 7
7 9
5 9
66 3
5 8
9 5
7 7
9 6
10 69
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25

0.65 1
0 0
1 0

2.65 0
1 1
1 1
1 5
0 1
1 1
1 1
5 0
1 1
1 1
1 5
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST
22 1
1 1
1 0
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25

ADMINISTRATIVE SERVICES (CONTINUED)

HUMAN RESOURCES OFFICE CLERK

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

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

ACCOUNTING MANAGER

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
TOTALS

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER

ASSOCIATE PLANNER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIGITAL MEDIA ANALYST

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

MANAGEMENT ANALYST

PLANNING MANAGER

PLANNING TECHNICIAN

PLANS EXAMINER

SENIOR PLANNER
SR. CODE ENFORCEMENT OFFICER
TOTALS
23 1
22-23 23-24
23-24 24-25
1 1
0 0
1 3
13 1
1 1
1 29
1 1
1 1
1 3
13 1
1 1
1 32
1 1
1 1
1 3
13 1
1 1
1 32
1 1
1 1
1 3
13 1
1 1
1 32
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25
1 1
3 1
1 1
1 9
1 0
0 1 1
4 4
1 1
1 1
1 1
9 1
1 9
0 1
4 1
1 1

1. 9
1 0.35
1 0
1 1
1 1
1 2
0 1
0 1
1 0
1 1
1 1
1 0
0 1
1 1
0 1
1 0
1 0

11.35 12
1 0
1 1
2 1
1 0
1 1
0 1
1 1
0 0
12 1
0 1
1 2
1 1
0 1
1 0
1 1
1 0
0 12

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
SR. MANAGEMENT ANALYST
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25
2 1
2 1
1 3
1 2
2 1
3 39
2 3
1 10
1 0
75 2
1 2
1 1
3 1
3 2
1 3
39 2
3 1
10 1
0 76
2 1
2 1
1 3
1 3
2 1
3 39
2 3
1 10
1 0
76 2
1 2
1 1
3 1
3 2
1 3
39 2
3 1
10 1
0 76
Amended Adopted Amended Proposed
22-23 23-24 23-24 24-25

FIRE & LIFE SAFETY
ADMINISTRATIVE ASSISTANT 0
BATTALION CHIEF 3
DEPUTY FIRE CHIEF 1
FIRE CAPTAIN 6
FIRE CHIEF 1
FIRE ENGINEER 6
FIRE MARSHAL 1
FIRE PREVENTION SPECIALIST 1
FIREFIGHTER 6
OFFICE ASSISTANT 1
PATROL ENGINEER 1
SENIOR MANAGEMENT ANALYST 1
TRAINING OFFICER 0
TOTALS 28
24 0
3 1
6 1
6 1
1 9
1 0
1 0
30 1
3 1
6 1
6 1
1 9
0 0
1 0
30 1
3 1
6 1
6 1
1 9
0 0
1 0
30 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
i • • . -
22-23 23-24 23-24 24-25
PUBLIC WORKS 1 ■

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CITY ENGINEER

CUSTODIAN

DEPUTY CITY ADMINISTRATOR

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ASSISTANT

MECHANIC

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

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 1
1 1
1 1
1 3
8 1
2 1
0 1
2 1
1 1
1 29
1 1
1 1
1 1
1 3
8 1
2 1
1 1
2 1
1 1
1 30
1 1
1 1
1 1
1 2
8 1
2 1
1 1
2 1
1 1
1 29
1 1
1 1
1 1
1 2
8 1
2 1
1 1
2 1
1 1
1 29
i • • . -
22-23 2 4 23-24 24-25
1 4
1 0
1 0
1 1
0 9
1 4
0 1
1 1
1 1
0 10
1 4
0 1
1 3
0 1
0 11
1 4
0 1
1 3
0 1
0 11

SUMMARY
FULL-TIME FUNDED PERSONNEL 188 200 200 200
UNFUNDED OVERHIRES 5 4 4 4
ELECTED & APPOINTED PERSONNEL 73 76 76 76
GRAND TOTAL 266 280 280 280
*Overtures are not tunded
25 r„

PLACENTIA
Rich Heritage, Bright Future

PROJECTED CHANGE IN

FINANCIAL POSITION
General Fund Budget
FISCAL YEAR 2024-25
26 Unaudited Amended Amended Est Change in Unaudited Proposed Proposed Est. Fund Est. Fund Balance Revenue Expenditures Available Fund Balance Revenue Expenditures Change in Balance 6/30/2023 Balance 6/30/2024 Fund Balance 6/30/2024
General Fund
101 General Fund (0010) 19,918,635.00 62,498,939.37 69,836,693.68 (7,337,754.31) 12,580,880.69 50,430,128.00 50,925,939.49 (495,811.49) 12,085,069.20 117 Measure U Fund (0079) 4,405,158.89 8,670,000.00 12,549,355.90 (3,879,355.90) 525,802.99 8,886,000.00 8,843,000.00 43,000.00 568,802.99 General Fund Total 24,235,190.70 71,168,939.37 82,386,049.58 (11,217,110.21) 13,106,683.68 59,316,128.00 59,768,939.49 (452,811.49) 12,653,872.19 Special Revenues
215 Air Quality Management (0019) 288,864.97 65,900.00 318,278.00 (252,378.00) 36,486.97 65,900.00 79,100.00 (13,200.00) 23,286.97 225 Asset Seizure (0021) 1,381,444.07 - 1,155,000.00 (1,155,000.00) 226,444.07 - 226,444.07 (226,444.07) 282 CalRecycle Grant (0083) 821.31 - 13,181.36 (13,181.36) (12,360.05) 144,054.00 131,693.00 12,361.00 0.95 270 CDBG Fund (0030) (542,295.68) 359,997.14 390,061.14 (30,064.00) (572,359.68) 322,998.00 322,998.00 - (572,359.68) 229 Comm Trans Hous Grant (0062) - - -
715 Community Fac District (0047) 49,605.89 49,605.89 49,605.89 118 COVID-19 Relief Fund (0081) - - - - -
227 Explorer Grant NOC (0076) 143,307.18 62,000.00 40,000.00 22,000.00 165,307.18 99,000.00 (99,000.00) 66,307.18 283 County Annexation (0084) 1,513,898.46 - 119,594.04 (119,594.04) 1,394,304.42 - 1,394,304.42 207 Housing Successor Agncy (0053) 2,072,650.99 - - - 2,072,650.99 - 2,072,650.99 265 Landscape Maintenance (0029) (10,211.69) 450,858.00 432,866.89 17,991.11 7,779.42 457,992.00 440,000.00 17,992.00 25,771.42 210 Measure M (0018) 527,264.40 1,275,373.00 1,200,374.00 74,999.00 602,263.40 1,300,538.00 1,683,516.50 (382,978.50) 219,284.90 280 Misc Grants Fund (0050) (70,460.36) 2,655,223.79 2,653,604.09 1,619.70 (68,840.66) 941,801.00 941,801.00 - (68,840.66) 228 NOC-Public Safety Grant(0061) (66,054.91) 16,700.00 16,700.00 (66,054.91) (66,054.91) 281 OCATT Fund (0077) - -
121 Opiods Settlement Fund (0091) 13,434.87 13,434.87 13,434.87 235 Park Development (0023) 20,461.25 - - 20,461.25 - 20,461.25 211 PEG Fund (0058) 44,224.11 80,000.00 114,700.00 (34,700.00) 9,524.11 100,000.00 103,000.00 (3,000.00) 6,524.11 231 Placentia Reg Nav Cent(0078) (1,774,164.29) 2,394,700.00 2,553,710.65 (159,010.65) (1,933,174.94) 2,933,600.00 2,933,600.00 (1,933,174.94) 261 Public Safety CFD (0055) 149,801.99 - 149,801.99 - 142,875.00 (142,875.00) 6,926.99 209 State Gas Tax - RMRA (0060) 484,321.33 1,280,805.00 1,511,059.28 (230,254.28) 254,067.05 1,343,778.00 1,597,000.00 (253,222.00) 845.05 205 State Gas Tax (0017) 55,299.45 1,409,810.00 2,158,523.00 (748,713.00) (693,413.55) 1,455,676.00 1,382,308.00 73,368.00 (620,045.55) 245 Storm Drain Constrction (0025) 530.37 530.37 - - - 530.37 260 Street Lighting Distrct (0028) 171,500.00 171,500.00 280,000.00 280,000.00 230 Suppl Law Enfrcmnt (0022) 229,434.78 165,000.00 165,000.00 229,434.78 181,000.00 181,000.00 - 229,434.78 234 Technology Impact Fees (0075) 525,369.66 - 126,384.92 (126,384.92) 398,984.74 289,034.00 (289,034.00) 109,950.74 250 Thoroughfare Constction (0026) 4,805.38 4,172.00 (4,172.00) 633.38 - 633.38 249 TOD District CFD (0080) (843.84) 31,488.00 24,000.00 7,488.00 6,644.16 95,900.00 50,200.00 45,700.00 52,344.16 226 Traffic Offender Fund (0051) 5,750.30 - - 5,750.30 - 5,750.30 201 Utility User Tax (0016) 222,682.26 - 222,682.26 - 222,682.26 285 EIFD (0086) 70,455.54 5,000.00 5,000.00 75,455.54 9,070,000.00 10,260,000.00 (1,190,000.00) (1,114,544.46) 27 Unaudited Amended Amended Est Change in Unaudited Proposed Proposed Est. Fund Est. Fund Balance Revenue Expenditures Available Fund Balance Revenue Expenditures Change in Balance 6/30/2023 Balance 6/30/2024 Fund Balance 6/30/2024
Special Revenues - Developeer Impact Fees
405 Afford Housing In -Lieu (0034) 404.18 - - 404.18 - - 404.18 242 City Pub Sfty Impct Fee (0067) 119,974.41 86,551.21 75,000.00 11,551.21 131,525.62 143,500.00 (143,500.00) (11,974.38) 243 City Quimby In Lieu Fee (0069) 1,456,677.32 271,473.20 1,239,207.32 (967,734.12) 488,943.20 93,450.00 (93,450.00) 395,493.20 238 City Traffic Impct Fees (0065) 252,816.39 482,700.34 278,000.00 204,700.34 457,516.73 10,000.00 (10,000.00) 447,516.73 244 CW Aford House ImpactFee(0068) 1,246,744.91 384,911.60 126,000.00 258,911.60 1,505,656.51 75,000.00 (75,000.00) 1,430,656.51 237 Citywide Sewer Impact Fee (0064) - - - - - - -
239 CW Stormdr Impact Fee (0066) 23,026.75 14,247.36 - 14,247.36 37,274.11 25,000.00 (25,000.00) 12,274.11 233 Gen Plan Update Fees (0074) 1,105,005.59 150,000.00 324,257.50 (174,257.50) 930,748.09 325,000.00 (325,000.00) 605,748.09 236 Parks & Rec Impact Fees (0063) 1,850,441.09 361,499.58 1,745,588.64 (1,384,089.06) 466,352.03 168,000.00 (168,000.00) 298,352.03 247 TOD Sewer Impact Fees (0071) 280,562.82 90,000.00 557,187.78 (467,187.78) (186,624.96) 10,000.00 (10,000.00) (196,624.96) 248 TOD Strscape Impct Fee (0072) 1,018,050.73 - 7,364.00 (7,364.00) 1,010,686.73 185,300.00 (185,300.00) 825,386.73 246 TOD Traffic Impact Fees (0070) 679,549.84 20,953.52 (20,953.52) 658,596.32 - 658,596.32 Special Revenues Total 13,373,651.82 12,265,738.22 17,542,268.13 (5,276,529.91) 8,097,121.91 18,693,237.00 22,178,819.57 (40,872,056.57) 4,611,539.34 Debt Service
206 Gas Tax Debt Fund (0052) 83,540.84 403,750.00 403,750.00 83,540.84 407,750.00 407,750.00 83,540.84 Debt Service Total 83,540.84 403,750.00 403,750.00 83,540.84 407,750.00 407,750.00 83,540.84 Capital Projects
401 City Capital Projects (0033) (222,347.89) 4,842,647.61 4,226,103.53 616,544.08 394,196.19 456,000.00 (456,000.00) (61,803.81) Capital Projects Total (222,347.89) 4,842,647.61 4,226,103.53 616,544.08 394,196.19 456,000.00 (456,000.00) (61,803.81) Enterprise Funds
240 Sewer Construction (0024) (100,228.66) 1,377,900.00 183,303.98 1,194,596.02 1,094,367.36 - 1,094,367.36 275 Sewer Maintenance (0048) 8,086,506.56 1,017,450.00 697,767.33 319,682.67 8,406,189.23 1,100,000.00 617,300.00 482,700.00 8,888,889.23 501 Refuse Administration (0037) 133,723.84 4,744,000.00 4,814,819.74 (70,819.74) 62,904.10 5,069,640.00 5,028,740.00 40,900.00 103,804.10 Enterprise Funds Total 8,120,001.74 7,139,350.00 5,695,891.05 1,443,458.95 9,563,460.69 6,169,640.00 5,646,040.00 523,600.00 10,087,060.69 Internal Service Funds
601 Employee Health & Wlfre (0039) 19,015.69 1,206,400.00 1,206,400.00 19,015.69 1,569,969.00 1,569,969.00 19,015.69 605 Risk Management (0040) (1,491,810.03) 3,048,475.66 2,537,100.00 511,375.66 (980,434.37) 3,024,000.00 3,024,000.00 - (980,434.37) 610 Equipment Replacement (0041) 94,748.57 - 79,000.00 (79,000.00) 15,748.57 20,000.00 (20,000.00) (4,251.43) 615 Information Technology (0042) - - -
Internal Service Funds Total (1,378,045.77) 4,254,875.66 3,822,500.00 432,375.66 (945,670.11) 4,593,969.00 4,613,969.00 (20,000.00) (965,670.11) Fiduciary Funds
302 Public Financing Autho(0082) (47,736,291.22) 4,083,700.00 4,083,700.00 (47,736,291.22) 4,657,704.00 4,662,800.00 (5,096.00) (47,741,387.22) 119 Section 115 Trust (0087) 2,456,825.00 2,456,825.00 - - 2,456,825.00 Fiduciary Funds Total (45,279,466.22) 4,083,700.00 4,083,700.00 (45,279,466.22) 4,657,704.00 4,662,800.00 (5,096.00) (45,284,562.22) Agency Funds
208 SccssrAgncy Ret Oblg (0054) (9,685,893.29) 1,628,035.00 1,634,951.71 (6,916.71) (9,692,810.00) 1,491,050.00 1,491,050.00 (9,692,810.00) Agency Funds Total (9,685,893.29) 1,628,035.00 1,634,951.71 (6,916.71) (9,692,810.00) 1,491,050.00 1,491,050.00 (9,692,810.00) Grand Total (10,753,368.07) 105,787,035.86 119,795,214.00 (14,008,178.14) (24,672,943.02) 95,329,478.00 99,225,368.06 (3,895,890.06) (28,568,833.08) 28 PLACENTIA
Rich Heritage, Bright Future

GENERAL FUND SUMMARY
General Fund Budget
FISCAL YEAR 2024-25

Proposed Budget
FISCAL YEAR 2024-25
Revenues
Property Taxes
Sales & Use Taxes
Other Taxes
Permits/Licenses
Fines & Forefeitures
Intergovenmental
Charges for Services
Miscellaneous Revenue
Total Operating Revenue
General Fund Summary
General Fund (0010)
Fund 101
2021-22
2022-23 2023-24
2023-24 2024-25
% Change from
Audited Audited Amended Projected Proposed 2023-24 Amended 17,191,427 18,850,093 20,414,944 20,269,659 21,796,023
8,491,412 8,592,468 8,650,000 8,130,000 8,408,000
6,959,372 8,160,126 7,509,236 7,707,500 7,896,040
2,440,247 2,622,337 2,618,000 2,573,350 2,788,900
503,303 457,065 465,000 464,953 485,000
976,416 7,182,343 3,712,950 3,714,350 312,000
1,400,033 1,498,727 1,684,000 1,584,122 1,716,990
4,086,686 4,040,107 2,454,000 2,557,402 2,129,075
1 42,048,896 51,403,267 47,508,130 47,001,335 45,532,028 106.8%

97.2%
105.2%
106.5%
104.3%

8.4%
102.0%

86.8%

95.8%
Transfer In 279,646 335,738 1,052,750 1,047,800 455,100 43.2% Measure U - Reserve Contribution - - 920,000 860,000 888,600 96.6% Measure U - Employee Retention 2,626,970 2,681,367 3,337,946 3,225,000 2,665,800 79.9% Measure U - OPEB 875,657 893,789 1,112,649 1,075,000 888,600 79.9% Total Transfer in 1 3,782,273 3,910,894 6,423,345 6,207,800 4,898,100 76.3% 1 Grand Total Resources 1 45,831,170 55,314,161 53,931,475 53,209,135 50,430,128 93.5% Expenditures
Salaries & Benefits
Materials, Supplies & Services
CIP & Equipment
Total Operating Expenditures
Transfer out
Grand Total Expenditures
Net Change in Position
22,221,745 23,730,240 27,345,162 28,606,509 28,174,866
17,948,538 21,621,063 22,561,722 20,096,481 22,351,858
1,217,861 8,223,500 22,049,056 20,883,704 255,459
41,388,144 53,574,803 71,955,940 69,586,694 50,782,183
103.0%

99.1%

1.2%

70.6%
374,747 417,154 36,214 250,000 143,756 397.0%
41,762,891 53,991,957 71,992,154 69,836,694 50,925,939 70.7% 4,068,279 1,322,204 (18,060,679) (16,627,558) (495,811) 2.7% 30 PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Current Year -Secured
Property Tax (VLF)
Current Year -Unsecured
Prior Yrs-Secured/Unsecured
Supplemental Roll
Residual Property Tax
Pass Through
Public Utility Tax Apport
OC St Light Assess Dist
Homeowners Prop Tax Relief
Prop Tax/Penalty & Interest
Utility User Tax
General Sales & Use Taxes
Prop 172 Sales & Use Tax
Franchise Taxes
Franchise Taxes - Refuse
Franchise Taxes - Cable
Franchise Taxes - Water
Real Property Transfer Tax
Transient Occupancy Tax
Business License Fees
Oil Per Barrel B/L Tax
Bicycle Licenses
Encroachment Permits
Building Permits
Banner Permits
Plumbing Permits
Fire Plan Check/Permit
Electrical Permits
Heat/Ventilation Air Cond
Inspections/Operating Permit
Swimming Pool Permits
Waived Banner Permit Fees
Transportation Permit
FOG Permit
Federal Grants
County Grants
COVID-19 Relief Funds
POST - Intergovernmental Rev
Intergovernmental - CalTrans
Other Intergovernmental Rev
Planning Division Fees
Developmt Impact Fee Admin Chg
Engineering Fees
Landscape Review Fees
Old Town Parking Permit
Parking Permit Fees
Towing Fee
Storage Fee
Lien Fee
Emergency Response Fee
Special Police Services
Vehicle Impound/Releases
FY21-22
Audited
FY22-23
Audited
General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
9,151,358 9,886,634 10,450,000 10,450,000 11,500,000 110.0% 5,708,260 6,131,122 6,601,944 6,731,659 6,925,000 104.9% 291,436 295,424 335,000 335,000 381,063 113.8%
65,027 58,976 70,000 70,000 71,400 102.0%
214,007 425,656 325,000 325,000 331,500 102.0%
95,869 291,522 480,000 480,000 550,000 114.6%
142,217 91,410 400,000 125,000 180,000 45.0%
140,436 161,402 145,000 145,000 147,900 102.0%
1,321, 547 1,447,901 1,550,000 1,550,000 1,650,000 106.5% 42,556 43,718 43,000 43,000 43,860 102.0%
18,713 16,329 15,000 15,000 15,300 102.0%
2,466,632 3,199,994 2,750,000 2,750,000 2,750,000 100.0% 8,129,396 8,196,694 8,250,000 7,750,000 8,008,000 97.1% 362,016 395,774 400,000 380,000 400,000 100.0%
2,650,604 2,869,628 1,350,000 1,450,000 1,479,000 109.6% 848,736 875,000 892,500 105.2%
405,000 375,000 382,500 94.4%
150,000 227,000 231,540 154.4%
450,575 411,674 300,000 300,000 315,000 105.0%
1,385,271 1,672,519 1,700,000 1,725,000 1,840,000 108.2% 1,016,694 1,127,370 1,150,000 1,150,000 1,275,000 110.9% 6,291 6,312 5,500 5,500 5,500 100.0%
4 - - - 0.0%
209,529 269,305 225,000 200,000 215,000 95.6%
763,782 763,550 800,000 775,000 815,000 101.9%
350 350 - 350 350 100.0%
86,980 105,687 90,000 90,000 94,500 105.0%
98,766 81,262 40,000 55,000 60,000 150.0%
138,445 128,204 125,000 135,000 141,750 113.4%
78,376 103,855 112,000 120,000 126,000 112.5%
17,177 221,000 50,000 100,000 45.2%
43,105 40,742 70,000 42,000 55,000 78.6%
(1,000) (13,046) - - 0.0%
5,221 7,174 6,000 6,000 6,300 105.0%
1,330 2,000 266 2,000 100.0%
18,073 700,000 8,685 0.0%
132,000 126,449 0.0%
943,753 6,824,192 1,642,875 1,642,875 - 0.0%
8,636 29,219 30,000 30,000 30,000 100.0%
1,626,075 1,626,075 - 0.0%
269,412 250,000 250,000 250,000 100.0%
206,800 250,364 250,000 267,576 290,000 116.0%
5,931 8,510 6,500 2,206 4,000 61.5%
256,129 180,031 245,000 175,000 210,000 85.7%
2,820 15,000 15,000 20,000 133.3%
3,560 240 - - - 0.0%
10,984 11,270 10,000 12,000 12,240 122.4%
18,949 22,965 18,500 4,000 - 0.0%
66,500 69,720 50,000 17,780 - 0.0%
13,235 15,795 15,000 2,460 0.0%
7,515 400 1,000 1,000 1,100 110.0%
68,123 86,805 75,000 65,319 75,000 100.0%
20,486 25,009 20,000 4,144 0.0%
31 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
DUI Vehicle Release Fee 19,297 21,356 17,500 25,000 0.0% Alarm System Monitoring 147,027 82,400 80,000 130,000 141,700 177.1% Recreation Programs 109,420 124,638 151,000 151,000 201,000 133.1% Excursions - 1,155 0.0%
Special Events 33,509 - 84,705 30,000 100.0%
Festival Revenue 24,066 28,339 75,000 36,699 85,000 113.3% Sanitation Collect Fees 23,268 28,235 15,000 15,000 25,000 166.7% AB 109 Public Safety Realign 24,027 40,118 30,000 30,000 30,000 100.0% Sale of Map/Publication 534 819 500 544 500 100.0%
Business Site Insp Fee 8,716 7,600 6,000 8,835 9,450 157.5% Athletic Field Light Fees 76,813 52,901 55,000 115,000 125,000 227.3% Facility Rental 166,444 119,960 120,000 150,000 160,000 133.3% Field Use Fees 56,884 35,000 70,000 75,000 214.3%
Other Charges for Service 146,777 225,145 202,000 151,134 152,000 75.2% Veh Code Fines (Moving) 48,978 43,088 45,000 45,000 50,000 111.1% City Ord Fines (Parking) 360,911 292,874 300,000 299,953 310,000 103.3% Administrative Citations 93,413 121,103 120,000 120,000 125,000 104.2% Vacant Bldg Registration Fee 120 70 120 0.0%
Live Scan Rolling Fee 4,206 1,807 2,500 3,500 3,675 147.0% Interest Revenue 32,476 340,145 600,000 600,000 800,000 133.3% Fiscal Agent Interest Revenue 27 1 - 0.0%
Interest Revenue (GASB) 321,981 - 0.0%
Donations & Contributions 5,959 7,315 5,000 22,671 5,000 100.0% Royalty Revenue 107,327 148,777 105,000 120,000 125,000 119.0% NSF Check Fees 150 100 - 268 0.0%
Reimbursements/Other Revenue 632,769 539,290 660,000 708,923 110,000 16.7% Lease Revenue 210,997 150,304 200,000 196,000 200,000 100.0% SB 90 Reimbursements 14 1,126 - 0.0%
Recovery & Restitution 310 323 500 500 100.0%
Cell Tower Lease Revenue 284,354 (9,333) 285,000 285,000 285,000 100.0% Billboard Revenue 471,197 - 471,000 471,000 471,000 100.0% OCWR WDA Import Revenue 97,145 104,092 118,000 118,000 123,900 105.0% Restitution Revenue 168 310 - 202 0.0%
Reimbursements - SART Exam 701 7,727 7,000 1,531 5,000 71.4% Reimbursement - Strike Team 12,837 - 18,953 0.0%
Legal Settlement - 630,000 0.0%
Sale of Surplus Property 900 0.0%
Sale of Auction Vehicles 44,300 65,615 38,900 0.0%
Auction -Unclaimed Items 2,578 - - 0.0%
Lease Revenue (GASB) 840,756 - - 0.0%
Bond Proceeds 2,189,027 9,289,804 9,289,804 - 0.0%
Other Financing Sources 908,004 - 0.0%
Total Revenues 42,048,904 51,403,267 57,497,934 56,291,139 45,532,028 79.2%

TRANSFERS IN
Transfer In From Gas Tax 673,700 673,700 0.0%
Transfer In From SLESF 100,000 153,689 150,000 150,000 181,000 120.7% Transfer In From CDBG 39,100 39,100 39,100 100.0%
Transfer In From Sewer Maint 176,700 182,049 185,000 185,000 185,000 100.0% Transfer In From Measure U 3,502,627 3,575,156 4,450,595 4,300,000 3,554,400 79.9% Transfers In From S.A. - 50,000 100.0%
Transfer in from GP Update 4,950 0.0%
Transfer in Measure U Reserve 920,000 860,000 888,600 96.6% TOTAL TRANSFERS 3,782,265 3,910,894 6,423,345 6,207,800 4,898,100 76.3% 32 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
GRAND TOTAL RESOURCES 45,831,170 55,314,161 63,921,279 62,498,939 50,430,128 78.9%

SALARIES & BENEFITS
Salaries/Full-Time Regular 13,915,731 15,059,351 18,156,550 18,259,222 19,789,400 109.0% Salaries/Part-Time 1,272,855 1,460,477 1,508,930 1,178,466 1,311,200 86.9% Salaries/Temporary Employees 185 0.0%
Overtime 1,625,660 1,828,693 1,408,500 1,464,297 1,455,450 103.3% Leave Accrual Payout 347,649 391,638 - - 110,000 100.0% Alternative H&W Payout 168,289 78,857 89,004 89,004 152,100 170.9% Signing Bonus Payout 410,132 231,935 627,932 627,932 - 0.0% Salary Savings - - (922,480) - (610,000) 66.1%
Other Salaries & Wages 2,894 1,301 - 5,112 - 0.0%
Health Insurance Allocation 2,152,122 2,308,582 2,998,700 2,980,725 2,850,136 95.0% Life Ins Allocation 12,022 12,888 43,900 44,056 47,600 108.4% Dental Ins Allocation 148,637 151,258 190,600 188,538 84,300 44.2% Optical Ins Allocation 28,304 29,834 38,600 38,401 36,700 95.1% LTD Ins Allocation - - 71,300 71,300 73,000 102.4%
STD Ins Allocation - - 67,700 67,700 67,300 99.4%
Medicare 265,312 282,758 266,100 267,679 289,300 108.7% Employers' Social Security 478 214 900 210 300 33.3%
Employers' PARS/ARS 101,415 105,705 90,850 99,154 69,680 76.7% Employer CaIPERS UAL 107,475 - 0.0%
Employer CaIPERS Retire NC 1,539,243 1,613,152 2,070,500 2,078,929 2,208,300 106.7% ICMA Defined Contribution Plan 197,534 197,886 259,800 269,699 297,300 114.4% Tuition Reimbursement 34,078 25,087 30,000 7,962 20,000 66.7% Employee Medical Opt Out Plan 202,529 216,518 200,300 202,076 190,100 94.9% Emp Bnft/Insurance Premiums - - - 550 - 0.0%
Health Insurance Premiums - - - 333,736 - 0.0%
Dental Insurance Premiums - - - 22,157 - 0.0%
Life Insurance Premiums 72,079 49,985 - 24,942 - 0.0%
Optical Insurance Premiums - - - (4,194) - 0.0%
LTD Ins Premium - - - 9,740 - 0.0%
STD Ins Premium 75,849 113,968 - 67,577 - 0.0%
Sick Leave Buyback 12,584 32,961 - 26,185 - 0.0%
Leave Buyback 303,993 164,679 90,000 90,000 299,900 333.2% Other Employee Benefits 1,153 (1,011) 95,200 95,171 106,500 111.9% Contra - Salaries (692,007) (733,951) (37,723) (673,700) 1785.9% TOTAL SALARIES & BENEFITS 22,221,745 23,730,240 27,345,162 28,606,509 28,174,866 103.0%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 280,483 116,109 150,000 124,128 122,475 81.7% Legal Services 512,709 363,281 535,000 483,688 500,000 93.5% Litigation 229,452 308,770 200,000 150,000 200,000 100.0% Accounting & Auditing Service 56,535 69,094 80,000 72,001 75,000 93.8% Engineering Services 17,665 2,041 45,000 40,044 20,000 44.4% Special Studies - - 50,550 35,167 30,000 59.3%
Third Party Administration 13,367 18,254 12,700 19,346 16,500 129.9% Trustee Fees 3,250 1,300 - - - 0.0%
Misc Bank Charges 64,059 75,042 64,500 52,495 43,500 67.4% Bank Over/Short 810 (362) 500 (3,062) - 0.0%
Payroll Penalty - 2,864 - - - 0.0%
Credit Card Write-offs - 1,039 - 545 - 0.0%
Landscape Review Expense - 2,820 15,000 9,350 15,000 100.0% 33 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Fire Plan Check Services 39,071 49,464 9,230
Toll Roads Expense
Common Area Expenses
City Events
Recruitment Exp -
Medical Services 9,472 9,840 22,000
Chamber of Commerce
Instructional Services 25,798 9,412 25,000
Professional Services 819,755 1,032,954 1,316,997
Landscaping 69,959 69,959 64,100
Tree Maintenance 120,222 127,864 130,000
Sidewalk Replacement - 300 -
Alarm Monitoring 4,320 11,003 10,000
Video Monitoring - - 100,000
Repair & Maint/Facilities 686,139 818,293 345,424
Repair & Maintenance/Streets 13,092 2,315 36,000
R & M/Sewers/Storm Drains - - 30,000
Vehicle Repair & Maintenance 162,616 178,068 296,000
Repair/Maint Off Furn & Eqp 700
Software Maintenance 815,405 628,207 1,144,485
Repair Maint/Equipment 141,637 161,771 258,500
Repairs - Electronic Devices - 108 -
Repair/Maint - Parks & Fields - - 450,211
Vehicle Maintenance Allocatn - - -
Repair/Maint - Park Lights - - 33,500
Vehicle Detailing - - 7,000
Equipment Replacement - 369 -
Unplanned Repair & Maintenance - - 50,000
Paint Supplies
Janitorial Supplies
K9 Expenses
Jail Supplies
Facility Rental 147,118 20,222 198,397
Range Training 20,310 35,374 32,430
Vehicle Rental 107,610 (20,001) 269,000
Equipment & Tool Rental 5,647 24,908 22,500
Office Equipment Rental 47,465 80,284 83,400
Towing Services 22,866 28,988 36,500
Lien Services 3,566 4,477 2,500
CSUF PD Reimburse Impound Fees 11,137 7,383 8,000
Telephone/Internet 307,172 345,722 342,672
Advertising/Promotional 23,840 35,797 19,875
Printing & Binding 45,604 30,711 83,383
Travel - 17,622 500
Mileage Reimbursement - 26 200
Meetings & Conferences 90,115 178,447 116,645
Staff Training 69,922 115,422 109,300
Dues & Memberships 73,225 78,093 90,650
Licenses & Permits 108,458 116,555 133,804
Entertainment Services - 12,015 18,150
Excursions - 2,828 7,600
Officiating 4,292 4,284 6,350
Animal Control Services 233,480 313,089 389,000
Hazardous Materials Disposal 5,520 2,849 4,500
34 General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
9,230 0.0%
203 0.0%
2,491 45,000 100.0%
7,889 45,000 100.0%
1,876 5,500 100.0%
11,800 27,000 122.7%
25,000 100.0%
16,556 25,000 100.0%
978,350 1,186,475 90.1%
63,950 65,000 101.4%
129,415 137,572 105.8%

0.0%
10,592 11,200 112.0%
88,366 100,000 100.0%
300,685 556,426 161.1%
33,415 75,000 208.3%
20,000 54,000 180.0%
267,307 230,000 77.7%
192 0.0%
910,731 1,317,000 115.1%
160,089 267,983 103.7%

0.0%
394,601 481,700 107.0%
27 - 0.0%
14,337 33,500 100.0%
7,000 7,000 100.0%

0.0%
24,654 - 0.0%
43 35,000 100.0%
224 15,000 100.0%
923 - 0.0%
1,004 - 0.0%
197,696 1,600 0.8%
21,636 23,500 72.5%
283,770 290,000 107.8%
10,168 19,000 84.4%
87,821 92,000 110.3%
20,641 7,000 19.2%
1,262 - 0.0%
3,086 - 0.0%
301,537 317,672 92.7%
12,689 13,500 67.9%
61,921 74,500 89.3%
37,579 14,000 2800.0%
64 200 100.0%
79,313 79,090 67.8%
79,772 231,050 211.4%
81,047 95,865 105.8%
127,594 138,659 103.6%
17,047 21,500 118.5%
6,933 7,600 100.0%
4,284 4,500 70.9%
388,794 389,000 100.0%
2,613 4,500 100.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
Dept. Contract Services 2,125,872 2,521,886 2,602,323 2,556,338 2,284,746 87.8% City Admin Services 2,811,656 3,274,965 3,614,000 3,625,500 3,254,400 90.0% Admin Service Fee 68,638 75,714 75,000 148,800 75,000 100.0% Other Purchased Services 144,104 161,875 174,850 106,800 207,100 118.4% Special Department Expenses 461,369 549,776 551,012 401,258 205,400 37.3% Traffic Control Devices 378 1,986 5,000 3,420 15,000 300.0% Street Signs 17,822 27,004 23,000 12,875 23,000 100.0%
Office Supplies 47,545 54,563 67,762 41,242 48,900 72.2% Books & Periodicals 4,049 7,511 13,135 3,961 9,900 75.4% Postage 49,001 43,255 59,900 40,864 59,800 99.8%
Electricity 635,827 703,355 800,000 597,515 800,000 100.0% Water 491,529 383,010 437,800 358,443 437,800 100.0%
Natural Gas 15,951 15,542 10,000 11,296 15,000 150.0%
Gasoline & Diesel Fuel 192,993 528,994 415,000 333,470 376,000 90.6% Small Tools/Equipment 4,489 13,439 7,250 3,367 6,700 92.4% Small Furniture & Fixture 1,054 239 4,591 0.0%
Uniforms 94,517 134,784 126,000 114,861 109,150 86.6%
Personal Protection Equipment 26,682 52,120 70,700 56,152 24,300 34.4% Emergency Medical Supples 6,585 23,535 20,000 7,468 10,000 50.0% Resident Vehicle Rebate Prog 9,500 42,500 47,000 41,000 50,000 106.4% Computer Software 3,041 17,612 23,956 15,091 8,000 33.4% Web Based Service/Subcriptions (28,657) 111 103,314 53,030 47779.1% Computer Peripheral/Accessory - - - 8,000 100.0%
Other Supplies 41,925 17,389 53,805 42,900 246.7%
Community Programs 16,275 62,218 31,305 65,058 39,800 127.1% Contributions/Donations 3,097 - 7,500 0.0%
Property Taxes 2,017 7,102 10,000 2,257 10,000 100.0%
Pass -Through Waived Permit Fee 82 - 0.0%
Office Equipment 7,704 37 1,407 500 1353.9%
Market Value Adjustment 355,655 351,854 - (705,546) 0.0% Gain/Loss on Refunding 325,839 - - 0.0%
Principal/Bonds/COP'S/Leases 998,669 1,197,239 1,136,000 1,149,377 1,266,976 111.5% CaIPERS-Fire Term. Principal 355,791 362,791 369,500 338,825 344,900 93.3% Lease Principal (GASB) 305,027 - - 0.0%
Subscription Principal (GASB) 564,499 - 0.0%
Non -Subscription Component 21,972 - 0.0%
Interest/Bonds/COP's/Leases 282,530 200,150 161,000 125,444 185,886 115.5% CaIPERS-Fire Term Interest 24,177 17,177 10,700 9,478 3,400 31.8% Lease Interest (GASB) 5,118 - 0.0%
Non -Lease Component (GASB) - 2,555 - - - 0.0%
Subscription Interest (GASB) 27,084 - - - 0.0%
Lease Expenditure 3,069,763 3,505,634 - 0.0%
Lease Revenue Bond Exp 4,083,700 4,083,700 4,657,704 114.1% Lease Expenditure (GASB) 345,526 - 0.0%
Other Financing Use 19 - 0.0%
Other Expenditure 100,745 164,654 141,000 110,634 126,000 89.4% TOTAL MATERIALS, SUPPLIES & SERVICES 17,948,538 21,621,063 22,561,722 20,096,481 22,351,858 99.1%

CIP & EQUIPMENT
Computer Hardware 1,680 451,171 1,000 1,613 - 0.0%
Laptops/Tablets 439,253 - - 0.0%
Improvements Othr Thn Bldgs 290,000 1,336,075 1,250,466 - 0.0% Infrastructure -Streets 7,140 770,000 769,630 0.0%
Infrastructure - Sewer 612,061 3,281,735 116,438 141,702 0.0% 35 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Infrastructure - Parks 1,516
Infrastructure - Major Studies 41,902 16,089
Machinery & Equipment 174,653 266,524
Vehicles 41,942 149,564
Building & Facilities 149,474 3,282,331
Furniture & Fixtures 6,393 46,832
TOTAL CIP & EQUIPMENT 1,217,861 8,223,500
FY23-24
Amended
164,280
742,009
36,591
175,000
18,696,962
10,700
22,049,056
FY23-24
Year End
Estimates
135,780
702,336
186,597
175,000
17,516,861
3,719
20,883,704
General Fund Revenue
General Fund (0010)
101
FY24-25
Proposed
213,209
42,250
255,459

0.0%

0.0%
582.7%

0.0%

0.0%
394.9%

1.2%

TRANSFERS
Trf Out to Lighting Dist 374,747 417,154 36,214 250,000 143,756 397.0% TOTAL TRANSFERS 374,747 417,154 36,214 250,000 143,756 397.0% EXPENDITURES GRAND TOTAL 41,762,891 53,991,957 71,992,154 69,836,694 50,925,939 70.7% NET CHANGE IN POSITION 4,068,279 1,322,204 (8,070,875) (7,337,754) (495,811) 6.1% 36 PLACENTIA
Rich Heritage, Bright Future

SPECIAL REVENUE FUNDS
0 Special Revenue Funds Budget
FISCAL YEAR 2024-25

PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Measure U Sales Taxes
Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
Overtime
Health Insurance Allocation
Dental Ins Allocation
Optical Ins Allocation
Medicare

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Special Revenue Funds
Measure U Fund (0079)
Fund 117
FY24-25
Proposed
8,756,568 8,937,889 9,200,000 8,670,000 8,886,000
11,648 -
8,756,568 8,949,537 9,200,000 8,670,000 8,886,000

96.6%

0.0%

96.6%
8,756,568 8,949,537 9,200,000 8,670,000 8,886,000 96.6% 6,134
822
29 11
89 7,084

0.0%

MATERIALS, SUPPLIES & SERVICES
Repair & Maintenance/Streets - 658 (658) (658) - 0.0%
Computer Peripheral/Accessory - 5,000 5,000 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES - 658 4,342 4,342 - 0.0%

CIP & EQUIPMENT
Construction Services 336,874 393,908 - 0.0%
Computer Hardware 67,675 433,615 433,615 0.0%
Infrastructure - Streets 2,729,258 3,026,135 3,780,820 3,780,820 0.0% Infrastructure - Storm Drain 61,253 184,926 3,822 3,822 0.0% Infrastructure - Parks 106,478 501,175 2,688,597 2,688,597 0.0% Infrastructure - Major Studies 50,083 452,176 452,176 - 0.0% Infrastructure- Network/Server 50,000 50,000 0.0%
Machinery & Equipment 85,693 305,740 - 4,400,000 100.0% Vehicles 333,762 494,396 160,649 160,649 0.0%
Building & Facilities 94,197 744,852 640,335 640,335 0.0% TOTAL CIP & EQUIPMENT 3,747,515 5,768,889 8,210,014 8,210,014 4,400,000 53.6%

TRANSFERS
Transfer Out to GF
Transfer out GF Reserve

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
3,502,627 3,575,156 4,450,595 3,468,000 3,554,400
920,000 867,000 888,600
3,502,627 3,575,156 5,370,595 4,335,000 4,443,000
7,250,142 9,351,787 13,584,951 12,549,356 8,843,000
1,506,426 (402,250) (4,384,951) (3,879,356) 43,000
38 79.9%

96.6%

82.7%

65.1%
-1.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
Revenues
State Gas Tax (2103) 404,808 422,274 479,989
State Gas Tax (2105) 284,197 294,935 325,056
State Gas Tax (2106) 180,973 189,862 207,377
State Gas Tax (2107) 339,841 401,948 389,888
State Gas Tax (2107.5) 7,500 7,500 7,500
Interest Revenue 501 3,857 -
Total Revenues 1,217,821 1,320,377 1,409,810 1,409,810 1,455,676 GRAND TOTAL RESOURCES 1,217,821 1,320,377 1,409,810 1,409,810 1,455,676 FY23-24
Year End
Estimates
479,989
325,056
207,377
389,888
7,500
Special Revenue Funds
State Gas Tax (0017)
Fund 205
FY24-25
Proposed
466,261
325,976
210,449
445,490
7,500

SALARIES & BENEFITS
Interfund Salaries 540,760 618,816 673,700
TOTAL SALARIES & BENEFITS 540,760 618,816 673,700

MATERIALS, SUPPLIES & SERVICES
Professional Services 31,927 20,000
Landscaping 109,715 109,715 131,658
Tree Maintenance 127,249 132,598 169,200
TOTAL MATERIALS, SUPPLIES & SERVICES 268,890 242,313 320,858

CIP & EQUIPMENT
Infrastructure - Streets 800,000
TOTAL CIP & EQUIPMENT 800,000
673,700 673,700
673,700 673,700
20,000
131,658
129,415
281,073
131,658
169,200
300,858
r% Increase

97.1%
100.3%
101.5%
114.3%
100.0%

0.0%
103.3%
103.3%
100.0%
100.0%

0.0%
100.0%
100.0%

93.8%
800,000 0.0%
800,000 0.0%

TRANSFERS
Transfer Out to GTBF 408,122 404,450 403,750 403,750 407,750 TOTAL TRANSFERS 408,122 404,450 403,750 403,750 407,750 EXPENDITURES GRAND TOTAL 1,217,772 1,265,578 2,198,308 2,158,523 1,382,308 101.0%
101.0%

62.9%
NET CHANGE IN POSITION 48 54,798 (788,498) (748,713) 73,368 -9.3% 39 PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Measure M - Turnback
County Grants
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Measure M (0018)
Fund 210
FY24-25
Proposed
1,037,232 1,110,093 1,192,053 1,192,053 1,224,338
(9,878) 200,675 83,320 83,320 76,200
1,262 7,661 -
1,028,616 1,318,429 1,275,373 1,275,373 1,300, 538
1,028,616 1,318,429 1,275,373 1,275,373 1,300, 538

MATERIALS, SUPPLIES & SERVICES
Professional Services - 20,000 20,000
Community Programs - 3,984 130,560 130,560
Principal/Bonds/COP's/Leases 403,055 413,344 400,000 400,000 Interest/Bonds/COP's/Leases 13,648 47,588 13,750 13,750 TOTAL MATERIALS, SUPPLIES & SERVICES 416,703 464,916 564,310 564,310

CIP & EQUIPMENT
Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
1,106,061 636,064
492,041 1,106,061 636,064
76,200
404,317
480,517
636,064 1,203,000
636,064 1,203,000
!F
I
ncrease
102.7%

91.5%

0.0%
102.0%
102.0%

0.0%

58.4%
101.1%

0.0%

85.2%
189.1%
189.1%
908,744 1,570,977 1,200,374 1,200,374 1,683,517 140.2%
NET CHANGE IN POSITION 119,872 (252,548) 74,999 74,999 (382,979) -510.6% 40 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Air Quality Management (0019)
Fund 215
FY24-25
Proposed
r0ir
ncrease
Revenues
AB2766 Air Quality 49,003 84,423 65,900 65,900 65,900 100.0% Interest Revenue 324 3,054 - 0.0%
Total Revenues 49,327 87,476 65,900 65,900 65,900 100.0% GRAND TOTAL RESOURCES 49,327 87,476 65,900 65,900 65,900 100.0%

MATERIALS, SUPPLIES & SERVICES
Community Programs 996 32,640 32,640 19,100 58.5%
TOTAL MATERIALS, SUPPLIES & SERVICES - 996 32,640 32,640 19,100 58.5%

CIP & EQUIPMENT
Infrastructure - Traffic 145,638 145,638 0.0%
Building & Facilities 140,000 140,000 60,000 42.9%
TOTAL CIP & EQUIPMENT 285,638 285,638 60,000 21.0%
EXPENDITURES GRAND TOTAL 996 318,278 318,278 79,100 24.9% NET CHANGE IN POSITION 49,327 86,480 (252,378) (252,378) (13,200) 5.2% 41 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Asset Seizure Funds 1,319,603
Interest Revenue 590 5,625
Total Revenues 590 1,325,228
GRAND TOTAL RESOURCES 590 1,325,228

MATERIALS, SUPPLIES & SERVICES
Repair Maint/Equipment
Travel
Staff Training
Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES
FY23-24
Amended
40,267 10,000
3,672
27,171 76,732
990 1,593
72,870 81,996
26,896
36,896
FY23-24
Year End
Estimates
10,000
26,896
36,896
Special Revenue Funds
Asset Seizure (0021)
Fund 225
FY24-25
Proposed
226,444
226,444
% Increase

0.0%

0.0%
100.0%
613.7%

CIP & EQUIPMENT
Machinery & Equipment 62,799 68,044 97,072 97,072 0.0%
Vehicles 16,031 16,031 0.0%
Building & Facilities 18,006 3,876 1,005,000 1,005,000 0.0% TOTAL CIP & EQUIPMENT 80,805 71,920 1,118,104 1,118,104 0.0%

EXPENDITURES GRAND TOTAL
153,674 153,916 1,155,000 1,155,000 226,444 19.6%
NET CHANGE IN POSITION (153,084) 1,171,312 (1,155,000) (1,155,000) (226,444) 19.6% 42 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
FY24-25
Proposed
% Increase
Revenues
State Grants 161,285 165,271 165,000 165,000 181,000 109.7% Interest Revenue 419 3,697 - 0.0%
Total Revenues 161,704 168,968 165,000 165,000 181,000 109.7% GRAND TOTAL RESOURCES 161,704 168,968 165,000 165,000 181,000 109.7%

TRANSFERS
Transfer Out to GF 100,000 153,689 165,000 165,000 181,000 109.7% TOTAL TRANSFERS 100,000 153,689 165,000 165,000 181,000 109.7% EXPENDITURES GRAND TOTAL 100,000 153,689 165,000 165,000 181,000 109.7% NET CHANGE IN POSITION 61,704 15,279 - 0.0%
43 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
FY24-25
Proposed
o ncrease
Revenues
Street Light Assessments 135,984 135,201 135,286 135,286 136,244 100.7% Total Revenues 135,984 135,201 135,286 135,286 136,244 100.7%

TRANSFERS IN
Trsf In From GF 374,747 417,154 36,214 36,214 143,756 397.0% TOTAL TRANSFERS 374,747 417,154 36,214 36,214 143,756 397.0% GRAND TOTAL RESOURCES 510,731 552,355 171,500 171,500 280,000 163.3%

MATERIALS, SUPPLIES & SERVICES
Engineering Services 8,789 9,567 10,500 10,500 0.0%
Advertising/Promotional 1,000 1,000 0.0%
Electricity 501,942 542,788 160,000 160,000 280,000 175.0% TOTAL MATERIALS, SUPPLIES & SERVICES 510,730 552,355 171,500 171,500 280,000 163.3% EXPENDITURES GRAND TOTAL 510,730 552,355 171,500 171,500 280,000 163.3% NET CHANGE IN POSITION 1 - - - - 0.0%
44 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
FY24-25
Proposed
Revenues
Landscape Maint Assessments 449,956 450,873 450,858 450,858 457,992 101.6% Total Revenues 449,956 450,873 450,858 450,858 457,992 101.6% GRAND TOTAL RESOURCES 449,956 450,873 450,858 450,858 457,992 101.6%

SALARIES & BENEFITS
Salaries/Full-Time Regular 57,930 72,649 79,200 79,200 82,900 104.7% Overtime 5,248 10,773 - 0.0%
Leave Accrual Payout 540 257 - - - 0.0%
Alternative H&W Payout 1,213 533 568 568 600 105.7%
Signing Bonus Payout 1,699 - 3,699 3,699 - 0.0%
Health Insurance Allocation 16,746 18,732 21,400 21,400 21,400 100.0% Life Ins Allocation - - 100 100 100 100.0%
Dental Ins Allocation 1,147 1,273 1,300 1,300 400 30.8% Optical Ins Allocation 204 223 300 300 200 66.7%
LTD Ins Allocation - - 400 400 400 100.0%
STD Ins Allocation - - 400 400 400 100.0%
Medicare 967 1,260 1,200 1,200 1,300 108.3%
Employers' PARS/ARS 481 466 500 500 500 100.0%
Employer CaIPERS Retire NC 5,290 6,219 7,400 7,400 7,600 102.7% Employee Medical Opt Out Plan 197 759 1,200 1,200 1,200 100.0% Leave Buyback 1,801 - 2,200 100.0%
Other Employee Benefits 700 700 700 100.0%
TOTAL SALARIES & BENEFITS 91,663 114,945 118,367 118,367 119,900 101.3%

MATERIALS, SUPPLIES & SERVICES
Engineering Services 8,789 9,567 12,600 12,600 12,600 100.0% Landscaping 72,487 72,488 82,500 82,500 82,500 100.0%
Telephone/Internet 15,469 17,165 13,000 13,000 13,000 100.0% Advertising/Promotional - 2,780 - - - 0.0%
Special Department Expenses - - - - 5,600 100.0%
Electricity 19,476 22,815 18,000 18,000 18,000 100.0%
Water 219,534 150,710 188,400 188,400 188,400 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 335,754 275,524 314,500 314,500 320,100 101.8%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
427,417 390,469 432,867 432,867
22,539 60,405 17,991 17,991
45 440,000 101.6%
17,992 100.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
CDBG Fund (0030)
Fund 270
FY24-25
Proposed
Revenues
Federal Grants 155,258 518,363 359,997 359,997 322,998
Total Revenues 155,258 518,363 359,997 359,997 322,998
GRAND TOTAL RESOURCES 155,258 518,363 359,997 359,997 322,998

SALARIES & BENEFITS
Interfund Salaries 140,508 90,815 96,723 96,723 89,720
TOTAL SALARIES & BENEFITS 140,508 90,815 96,723 96,723 89,720 r% Increase

89.7%

92.8%

MATERIALS, SUPPLIES & SERVICES
Repair & Maint/Facilities - 61 - - - 0.0%
Special Department Expenses - 374 - - - 0.0%
Community Programs 365,813 312,998 293,338 293,338 233,278 79.5% TOTAL MATERIALS, SUPPLIES & SERVICES 365,813 313,433 293,338 293,338 233,278 79.5%

CIP & EQUIPMENT
Construction Services 212,035 (10,602) - 0.0%
Building & Facilities 12,252 - 0.0%
TOTAL CIP & EQUIPMENT 212,035 1,650 - 0.0%
EXPENDITURES GRAND TOTAL 718,356 405,898 390,061 390,061 322,998 82.8% NET CHANGE IN POSITION (563,098) 112,465 (30,064) (30,064) 0.0% 46 PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Federal Grants
State Grants
State Grants - Prop 68
County Grants
Intergovernmental - OCTA
Other Intergovernmental Rev
Total Revenues

GRAND TOTAL RESOURCES
FY21-22
Audited
FY22-23
Audited
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
FY24-25
Proposed
88,882 637,818 96,387 96,387 -
107,426 32,750 250,000 250,000
1,608,837 1,608,837
126,650 500,000 500,000 941,801
200,000 200,000 -
300,000 - - -
267,558 1,097,218 2,655,224 2,655,224 941,801

0.0%

0.0%
188.4%

0.0%

35.5%
267,558 1,097,218 2,655,224 2,655,224 941,801 35.5%

SALARIES & BENEFITS
Salaries/Full-Time Regular 3,850 1
Salaries/Part-Time - 457
Overtime (0) 11,682
Health Insurance Allocation 552 1,185
Dental Ins Allocation 72 155
Optical Ins Allocation 10 28
Medicare 56 176
Employers' PARS/ARS - 8
Employer CaIPERS Retire NC 663 0
TOTAL SALARIES & BENEFITS 5,204 13,691

MATERIALS, SUPPLIES & SERVICES
Special Studies 25,000 52,969
Software Maintenance 12,515
Advertising/Promotional 271
Special Department Expenses 1,550 281,303
Other Supplies 1,566
Community Programs - 7,138
Office Equipment - 2,832
TOTAL MATERIALS, SUPPLIES & SERVICES 39,691 358,593
97,031 97,031
97,031 97,031

0.0%

CIP & EQUIPMENT
Computer Hardware 578 - 0.0%
Infrastructure - Streets 18,000 151,478 63,272 63,272 0.0% Infrastructure - Traffic 69,358 27,029 27,029 0.0%
Infrastructure - Parks 287,240 1,007,435 1,007,435 0.0% Machinery & Equipment 163,961 5,104 208,837 208,837 0.0% Building & Facilities (0) 62,500 1,250,000 1,250,000 941,801 75.3% TOTAL CIP & EQUIPMENT 386,300 576,257 2,556,573 2,556,573 941,801 36.8%

EXPENDITURES GRAND TOTAL
431,194 948,542 2,653,604 2,653,604 941,801 35.5%
NET CHANGE IN POSITION (163,636) 148,677 1,620 1,620 0.0% 47 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
FY24-25
Proposed
Revenues
Interest Revenue (GASB) 334 - 0.0%
Reimbursements/Other Revenue 130,358 102,411 - 0.0%
Lease Revenue (GASB) (186) - 0.0%
Total Revenues 137,958 102,559 0.0%
GRAND TOTAL RESOURCES 137,958 102,559 0.0%

CIP & EQUIPMENT
Buildings 19,258 - 0.0%
TOTAL CIP & EQUIPMENT 19,258 - 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
19,258
137,958 83,301
48 0.0%

0.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
FY24-25
Proposed
Revenues
Fiscal Agent Interest Revenue 115 13,696 -
Reimbursements/Other Revenue 2,258,333 1,993,187 1,628,035 1,628,035 1,491,050 Total Revenues 2,258,448 2,006,883 1,628,035 1,628,035 1,491,050

0.0%

91.6%

91.6%
GRAND TOTAL RESOURCES 2,258,448 2,006,883 1,628,035 1,628,035 1,491,050 91.6%

SALARIES & BENEFITS
Salaries/Full-Time Regular 73,158 71,819 63,800 63,800 0.0% Overtime 28 2 - - - 0.0%
Leave Accrual Payout 2,418 1,341 - - - 0.0%
Alternative H&W Payout 775 285 341 341 - 0.0%
Signing Bonus Payout 1,090 407 2,975 2,975 - 0.0%
Health Insurance Allocation 9,441 10,060 9,000 9,000 - 0.0% Life Ins Allocation - - 100 100 - 0.0%
Dental Ins Allocation 534 472 400 400 - 0.0%
Optical Ins Allocation 126 124 200 200 - 0.0%
LTD Ins Allocation - - 300 300 - 0.0%
STD Ins Allocation - - 300 300 - 0.0%
Medicare 1,147 1,110 1,000 1,000 - 0.0%
Employers' PARS/ARS 1,679 1,486 1,100 1,100 - 0.0%
Employer CaIPERS Retire NC 6,270 5,869 6,200 6,200 0.0% Employee Medical Opt Out Plan 300 111 - 0.0%
Sick Leave Buyback 102 89 - 0.0%
Leave Buyback 1,112 2,706 - 0.0%
Other Employee Benefits 1,300 1,300 0.0%
TOTAL SALARIES & BENEFITS 98,220 95,879 87,017 87,017 0.0%

MATERIALS, SUPPLIES & SERVICES
Legal Services 73 - 0.0%
Trustee Fees 3,500 3,750 2,250 2,250 3,500 155.6%
Professional Services 9,872 2,470 - - - 0.0%
Other Program Expenditures - - 93,856 93,856 - 0.0%
Gain/Loss on Refunding - (325,839) - - - 0.0%
Principal/Bonds/COP'S/Leases - - 695,000 695,000 720,000 103.6% Interest/Bonds/COP'S/Leases 367,952 348,490 339,538 339,538 315,619 93.0% Lease Expenditure 110,997 96,031 417,291 417,291 401,931 96.3% TOTAL MATERIALS, SUPPLIES & SERVICES 492,322 124,975 1,547,935 1,547,935 1,441,050 93.1%

TRANSFERS
Transfer Out to GF - - - - 50,000 100.0%
TOTAL TRANSFERS - - - 50,000 100.0%
EXPENDITURES GRAND TOTAL 590,541 220,854 1,634,952 1,634,952 1,491,050 91.2% NET CHANGE IN POSITION 1,667,907 1,786,028 (6,917) (6,917) 0.0% 49 PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
CFD Assessments
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
Construction Services

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
39,904 85,336
94 1,286
39,998 86,622
39,998 86,622
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
FY24-25
Proposed
142,875
142,875
!IIiir
I
ncrease

0.0%

0.0%
100.0%
100.0%
7,866 - 142,875 100.0%
32,132 86,622 - (142,875) 100.0%
50 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
PEG Fund (0058)
Fund 211
FY24-25
Proposed
E-% Increase
Revenues
PEG Cable Fees 82,556 64,372 80,000 80,000 100,000 125.0% Interest Revenue 161 - 0.0%
Total Revenues 82,556 64,533 80,000 80,000 100,000 125.0% GRAND TOTAL RESOURCES 82,556 64,533 80,000 80,000 100,000 125.0%

MATERIALS, SUPPLIES & SERVICES
Professional Services 15,851 4,950 3,500 3,500 0.0%
Repair & Maint/Facilities 329 - - 0.0%
Software Maintenance 24,002 7,200 - - 0.0%
Dept. Contract Services 2,779 3,472 40,000 40,000 30,000 75.0% Web Based Service/Subcriptions 216 200 200 1,000 500.0% Other Supplies - 1,627 2,000 2,000 3,000 150.0%
Office Equipment 5,424 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 49,916 23,218 45,700 45,700 34,000 74.4%

CIP & EQUIPMENT
Machinery & Equipment - 69,000 69,000 69,000 100.0%
TOTAL CIP & EQUIPMENT - 69,000 69,000 69,000 100.0%
EXPENDITURES GRAND TOTAL 49,916 23,218 114,700 114,700 103,000 89.8% NET CHANGE IN POSITION 32,640 41,315 (34,700) (34,700) (3,000) 8.6% 51 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
FY24-25
Proposed
!lir crease
Revenues
Rd Maint RehabAcct(RMRA)(2031) 1,034,090 1,156,315 1,280,805 1,280,805 1,343,778 104.9% Interest Revenue 1,928 8,840 - 0.0%
Total Revenues 1,036,018 1,165,155 1,280,805 1,280,805 1,343,778 104.9% GRAND TOTAL RESOURCES 1,036,018 1,165,155 1,280,805 1,280,805 1,343,778 104.9%

CIP & EQUIPMENT
Infrastructure - Streets 526,316 1,506,984 1,511,059 1,511,059 1,597,000 105.7% TOTAL CIP & EQUIPMENT 1,355,681 1,506,984 1,511,059 1,511,059 1,597,000 105.7% EXPENDITURES GRAND TOTAL 1,355,681 1,506,984 1,511,059 1,511,059 1,597,000 105.7% NET CHANGE IN POSITION (319,662) (341,829) (230,254) (230,254) (253,222) 110.0% 52 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
State Grants 118,181 16,700 16,700
Interest Revenue 259 1,554 -
Total Revenues 118,440 1,554 16,700 16,700
GRAND TOTAL RESOURCES 118,440 1,554 16,700 16,700
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
FY24-25
Proposed
Increase

0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 76,361 120,444 - 0.0%
Salaries/Part-Time 16,700 16,700 - 0.0%
Overtime 9,068 18,124 - - 0.0%
Leave Accrual Payout 581 2,229 - - - 0.0%
Alternative H&W Payout 250 - - - 0.0%
Signing Bonus Payout 4,881 - - - 0.0%
Health Insurance Allocation 15,794 23,082 - - - 0.0%
Dental Ins Allocation 800 1,078 - - - 0.0%
Optical Ins Allocation 203 271 - - - 0.0%
Medicare 1,252 2,115 - - - 0.0%
Employer CaIPERS Retire NC 17,407 28,152 - - 0.0%
TOTAL SALARIES & BENEFITS 121,466 200,626 16,700 16,700 - 0.0% EXPENDITURES GRAND TOTAL 127,964
NET CHANGE IN POSITION (9,524)
200,626 16,700 16,700 - 0.0%
(199,072) - 0.0%
53 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Development Impact Fees 279,458 261,354 361,500 361,500 Interest Revenue 3,697 20,841 -
Total Revenues 283,154 282,195 361,500 361,500
GRAND TOTAL RESOURCES 283,154 282,195 361,500 361,500
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
FY24-25
Proposed

CIP & EQUIPMENT
Construction Services 104,436 183,140 -
Infrastructure - Parks 2,507 1,745,589 1,745,589 168,000 TOTAL CIP & EQUIPMENT 666,982 185,648 1,745,589 1,745,589 168,000 r% Increase

0.0%

9.6%

9.6%
EXPENDITURES GRAND TOTAL 666,982 185,648 1,745,589 1,745,589 168,000 9.6% NET CHANGE IN POSITION (383,827) 96,547 (1,384,089) (1,384,089) (168,000) 12.1% 54 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Development Impact Fees 105,045 174,971 482,700 482,700 Interest Revenue 295 2,197 -
Total Revenues 105,340 177,167 482,700 482,700
GRAND TOTAL RESOURCES 105,340 177,167 482,700 482,700
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
FY24-25
Proposed
r% Increase

0.0%

CIP & EQUIPMENT
Infrastructure - Traffic 124,834 136,460 243,000 243,000 10,000 4.1% Infrastructure - Major Studies 35,000 35,000 0.0%
TOTAL CIP & EQUIPMENT 149,829 136,460 278,000 278,000 10,000 3.6% EXPENDITURES GRAND TOTAL 149,829 136,460 278,000 278,000 10,000 3.6% NET CHANGE IN POSITION (44,490) 40,708 204,700 204,700 (10,000) -4.9% 55 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Development Impact Fees 5,888 16,926 14,247 14,247
Interest Revenue 12 161 -
Total Revenues 5,900 17,087 14,247 14,247
GRAND TOTAL RESOURCES 5,900 17,087 14,247 14,247

CIP & EQUIPMENT
Construction Services

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
12,300
12,300
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
FY24-25
Proposed
25,000
25,000
r% Increase

0.0%

0.0%
100.0%
100.0%
12,300 - 25,000 100.0%
NET CHANGE IN POSITION (6,400) 17,087 14,247 14,247 (25,000) -175.5% 56 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
FY24-25
Proposed
r% Increase
Revenues
Development Impact Fees 94,210 105,257 86,551 86,551 0.0% Interest Revenue 318 1,768 - 0.0%
Total Revenues 94,529 107,025 86,551 86,551 0.0%
GRAND TOTAL RESOURCES 94,529 107,025 86,551 86,551 0.0%

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

TOTAL MATERIALS, SUPPLIES & SERVICES
10,283 1,444 - - 0.0%
51,772 - - 0.0%
59 - - 103,500 100.0%
10,283 53,275 - - 103,500 100.0%

CIP & EQUIPMENT
Construction Services 19,706 - 40,000 100.0%
Building & Facilities 84,605 75,000 75,000 0.0%
TOTAL CIP & EQUIPMENT 168,179 84,605 75,000 75,000 40,000 53.3%

EXPENDITURES GRAND TOTAL
178,461 137,880 75,000 75,000 143,500 191.3%
NET CHANGE IN POSITION (83,933) (30,856) 11,551 11,551 (143,500) -1242.3% 57 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
CW Aford House ImpactFee(0068)
Fund 244
Revenues
Development Impact Fees 140,807 478,633 384,912 384,912 Interest Revenue 2,918 22,448 -
Total Revenues 143,725 501,080 384,912 384,912
GRAND TOTAL RESOURCES 143,725 501,080 384,912 384,912

MATERIALS, SUPPLIES & SERVICES
Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Construction Services
Land Acquisition

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
9,694 126,000
9,694 126,000
917,100
917,100
126,000
126,000
FY24-25
Proposed
7 % Increase

0.0%

0.0%
75,000 100.0%

0.0%
75,000 100.0%
926,794 126,000 126,000 75,000 59.5%
NET CHANGE IN POSITION 143,725 (425,714) 258,912 258,912 (75,000) -29.0% 58 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Development Impact Fees 105,084 372,994 271,473 271,473 Interest Revenue 1,898 14,090 -
Total Revenues 106,983 387,084 271,473 271,473
GRAND TOTAL RESOURCES 106,983 387,084 271,473 271,473
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
FY24-25
Proposed

CIP & EQUIPMENT
Infrastructure - Traffic 17,339 5,697 5,697
Infrastructure - Parks 64,967 41,522 1,233,510 1,233,510 93,450 TOTAL CIP & EQUIPMENT 111,930 58,861 1,239,207 1,239,207 93,450 EXPENDITURES GRAND TOTAL 111,930 58,861 1,239,207 1,239,207 93,450 NET CHANGE IN POSITION (4,947) 328,223 (967,734) (967,734) (93,450) 59 r% Increase

0.0%

7.6%

7.5%

9.7%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Interest Revenue 1,403 9,054
Total Revenues 1,403 9,054
GRAND TOTAL RESOURCES 1,403 9,054

CIP & EQUIPMENT
Construction Services
Infrastructure - Streets
Infrastructure - Traffic
Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
FY24-25
Proposed
Pncrease

0.0%

0.0%
60,740 2,805 - 0.0%
95,000 95,000 0.0%
5,673 218,587 218,587 0.0%
12,633 7,367 7,367 0.0%
60,740 21,111 320,954 320,954 0.0%
60,740 21,111 320,954 320,954
(59,337) (12,057) (320,954) (320,954)
60 0.0%

0.0%

I % Increase

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Development Impact Fees 85,456 90,000 90,000
Interest Revenue 3,172 16,662 -
Total Revenues 88,628 16,662 90,000 90,000
GRAND TOTAL RESOURCES 88,628 16,662 90,000 90,000

MATERIALS, SUPPLIES & SERVICES
Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Infrastructure - Streets
Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
250,000 250,000
204,092 1,277,037 307,188 307,188
204,092 1,277,037 557,188 557,188
Special Revenue Funds
TOD Sewer Impact Fees (0071)
Fund 247
FY24-25
Proposed

0.0%

0.0%
10,000 100.0%
10,000 100.0%

0.0%

0.0%
204,092 1,277,037 557,188 557,188 10,000 1.8%
NET CHANGE IN POSITION (115,464) (1,260,375) (467,188) (467,188) (10,000) 2.1% 61 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Development Impact Fees
CFD Assessments
FY23-24
Amended
29,900
FY23-24
Year End
Estimates
29,900
(29,900) (29,900)
Interest Revenue 2,464 15,376 -
Total Revenues 2,464 15,376
GRAND TOTAL RESOURCES 2,464 15,376
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
FY24-25
Proposed
!lir rease

0.0%

CIP & EQUIPMENT
Infrastructure - Traffic 3,285 188,000 - 0.0%
Infrastructure - Major Studies 31,798 10,838 7,364 7,364 185,300 2516.3% TOTAL CIP & EQUIPMENT 113,621 198,838 7,364 7,364 185,300 2516.3% EXPENDITURES GRAND TOTAL 113,621 198,838 7,364 7,364 185,300 2516.3% NET CHANGE IN POSITION (111,156) (183,462) (7,364) (7,364) (185,300) 2516.3% 62 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Waived Banner Permit Fees (860) -
County Grants 33,350 -
General Plan Update Fee 163,223 244,016 150,000 150,000 Interest Revenue 1,444 12,644
Total Revenues 164,522 289,150 150,000 150,000
GRAND TOTAL RESOURCES 164,522 289,150 150,000 150,000

MATERIALS, SUPPLIES & SERVICES
Special Studies
Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
37,100
37,100
16,743
3,945
20,688
37,100 20,688
127,422 268,462
63 133,158
191,100
324,258
133,158
191,100
324,258
324,258 324,258
(174,258) (174,258)
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
FY24-25
Proposed
325,000
325,000
F
% Increase

0.0%

0.0%
244.1%

0.0%
100.2%
325,000 100.2%
(325,000) 186.5%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
FY24-25
Proposed
r% Increase
Revenues
Waived Banner Permit Fees (65) - 0.0%
Technology Fee 86,879 129,598 - 0.0%
Interest Revenue 731 6,000 - 0.0%
Total Revenues 87,570 135,534 0.0%
GRAND TOTAL RESOURCES 87,570 135,534 0.0%

MATERIALS, SUPPLIES & SERVICES
Professional Services
Software Maintenance
Web Based Service/Subcriptions

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
100,000 100.0%
55,000 55,000 0.0%
129,034 100.0%
55,000 55,000 229,034 416.4%
32,340 71,385 71,385 60,000 84.1%
32,340 71,385 71,385 60,000 84.1%
32,340 126,385 126,385 289,034 228.7%
NET CHANGE IN POSITION 55,230 135,534 (126,385) (126,385) (289,034) 228.7% 64 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
State Grants
Interest Revenue 318 1,982
Total Revenues 318 1,982
GRAND TOTAL RESOURCES 318 1,982

SALARIES & BENEFITS
Overtime 4,790 13,242
Health Insurance Allocation 478 1,120
Dental Ins Allocation 34 51
Optical Ins Allocation 6 11
Medicare 69 173
TOTAL SALARIES & BENEFITS 5,378 14,597
FY23-24
Amended
62,000
62,000
FY23-24
Year End
Estimates
62,000
62,000
62,000 62,000
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
FY24-25
Proposed
% Increase

0.0%

MATERIALS, SUPPLIES & SERVICES
Staff Training - 600 - - - 0.0%
Special Department Expenses 4,555 610 28,000 28,000 - 0.0% Uniforms - 270 12,000 12,000 99,000 825.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 4,555 1,480 40,000 40,000 99,000 247.5% EXPENDITURES GRAND TOTAL 9,933 16,078 40,000 40,000 99,000 247.5% NET CHANGE IN POSITION (9,615) (14,095) 22,000 22,000 (99,000) -450.0% 65 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Special Revenue Funds
Placentia Reg Nay Cent(0078)
Fund 231
FY24-25
Proposed
Revenues
County Contribution 625,000 625,000 625,000 625,000 625,000 100.0% NSPA Cities Operating Contrib 637,149 1,009,084 1,244,700 1,244,700 1,783,600 143.3% SB2 Construction Funds 38,644 29,845 - 0.0%
SB2 Direct Funds to City 204,035 500,000 500,000 500,000 100.0% SB2 Direct to City - Admin 10,739 25,000 25,000 25,000 100.0% Total Revenues 1,515,568 1,663,930 2,394,700 2,394,700 2,933,600 122.5% GRAND TOTAL RESOURCES 1,515,568 1,663,930 2,394,700 2,394,700 2,933,600 122.5%

SALARIES & BENEFITS
Salaries/Full-Time Regular - 21,047 99,500 99,500 107,000 107.5% Overtime - (932) - 0.0%
Leave Accrual Payout - 40 - 0.0%
Alternative H&W Payout - - 250 250 800 320.0%
Signing Bonus Payout - 4,561 4,561 0.0%
Health Insurance Allocation - 3,436 16,200 16,200 20,500 126.5% Life Ins Allocation - 200 200 200 100.0%
Dental Ins Allocation - 55 900 900 500 55.6%
Optical Ins Allocation - 30 200 200 300 150.0%
LTD Ins Allocation - 500 500 500 100.0%
STD Ins Allocation - 400 400 400 100.0%
Medicare 294 1,500 1,500 1,600 106.7%
Employer CaIPERS Retire NC 1,745 18,800 18,800 20,300 108.0% Leave Buyback - 2,200 100.0%
Other Employee Benefits 2,200 2,200 800 36.4%
Interfund Salaries 10,739 24,320 - 0.0%
TOTAL SALARIES & BENEFITS 10,739 50,035 145,211 145,211 155,100 106.8%

MATERIALS, SUPPLIES & SERVICES
Alarm Monitoring 285 3,500 3,500 3,500 100.0%
Telephone/Internet 2,353 1,081 2,500 2,500 2,500 100.0% Dept. Contract Services 1,601,421 1,797,904 1,680,000 1,680,000 2,200,000 131.0% SB2 Allocations to NSPA - Oper 165,090 177,859 500,000 500,000 500,000 100.0% Lease Expenditure 18,000 18,000 22,500 22,500 22,500 100.0% Other Expenditure 16,339 45,946 50,000 50,000 50,000 100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,799,725 2,041,075 2,258,500 2,258,500 2,778,500 123.0%

CIP & EQUIPMENT
Other Capital Outlay 45,493 150,000 150,000 0.0%
TOTAL CIP & EQUIPMENT 123,944 150,000 150,000 0.0%
EXPENDITURES GRAND TOTAL 1,934,407 2,091,110 2,553,711 2,553,711 2,933,600 114.9% NET CHANGE IN POSITION (418,840) (427,181) (159,011) (159,011) 0.0% 66 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
CFD Assessments
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
Landscaping
R & M/Sewer & Storm Drain
Repair & Maint/Facilities
R & M/Sewers/Storm Drains
FY23-24
Amended
31,488
FY23-24
Year End
Estimates
31,488
Special Revenue Funds
TOD District CFD (0080)
Fund 249
FY24-25
Proposed
95,900
% Increase
304.6%
31,488 31,488 95,900 304.6%
31,488 31,488
15,000 15,000
Special Department Expenses - - 5,000
Electricity - - 1,000
Water - - 3,000
TOTAL MATERIALS, SUPPLIES & SERVICES - - 24,000

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
67 5,000
1,000
3,000
24,000
24,000 24,000
7,488 7,488
95,900 304.6%
10,000
7,500
5,000
10,000
10,000
1,200
6,500
50,200

66.7%
100.0%
100.0%
100.0%
200.0%
120.0%
216.7%
209.2%
50,200 209.2%
45,700 610.3%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
State Grants - 72,869
Interest Revenue 18 804
Other Financing Sources 55,000
Total Revenues 18 128,672
GRAND TOTAL RESOURCES 18 128,672

MATERIALS, SUPPLIES & SERVICES
Professional Services
Other Purchased Services
Special Department Expenses
Other Program Expenditures
Subscription Principal (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES
7,179
9,690
55,000
71,869

CIP & EQUIPMENT
Laptops/Tablets 56,000
TOTAL CIP & EQUIPMENT 56,000
FY23-24
Amended
6,554
6,627
13,181
FY23-24
Year End
Estimates
6,554
6,627
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
FY24-25
Proposed
144,054
144,054
144,054
40,000
84,889
2,650
4,154
13,181 131,693
100.0%

0.0%

0.0%
100.0%
100.0%
100.0%
100.0%

40.4%

62.7%

0.0%
999.1%

0.0%

0.0%
EXPENDITURES GRAND TOTAL 127,869 13,181 13,181 131,693 999.1% NET CHANGE IN POSITION 18 804 (13,181) (13,181) 12,361 -93.8% 68 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Other Intergovernmental Rev - 1,500,000
Interest Revenue - 14,304
Total Revenues 1,514,304
GRAND TOTAL RESOURCES - 1,514,304
FY23-24
Amended
FY23-24
Year End
Estimates

CIP & EQUIPMENT
Infrastructure - Streets - 406 119,594 119,594
TOTAL CIP & EQUIPMENT 406 119,594 119,594
EXPENDITURES GRAND TOTAL 406 119,594 119,594
NET CHANGE IN POSITION 1,513,898 (119,594) (119,594)
69 Special Revenue Funds
County Annexation (0084)
Fund 283
FY24-25
Proposed
ncrease

0.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Special Revenue Funds
EIFD (0086)
Fund 285
FY24-25
Proposed
Increase
Revenues
Current Year -Secured - 70,348 5,000 5,000 70,000 1400.0% Interest Revenue - 107 - 0.0%
Bond Proceeds - - 9,000,000 100.0%
Total Revenues - 70,456 5,000 5,000 9,070,000 181400.0% GRAND TOTAL RESOURCES - 70,456 5,000 5,000 9,070,000 181400.0%

MATERIALS, SUPPLIES & SERVICES
Public Notice - - - - 5,000 100.0%
City Admin Services - - - - 5,000 100.0%
Principal/Bonds/COP'S/Leases - - - 250,000 100.0%
Issuance Costs 1 5,000 - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 1 5,000 - - 260,000 100.0%

CIP & EQUIPMENT
Infrastructure - Streets - 10,000,000 100.0%
TOTAL CIP & EQUIPMENT - 10,000,000 100.0%
EXPENDITURES GRAND TOTAL 1 5,000 - 10,260,000 100.0%
NET CHANGE IN POSITION (1) 65,456 5,000 5,000 (1,190,000) -23800.0% 70 PLACENTIA
Rich Heritage, Bright Future

DEBT SERVICE FUND
Debt Service Fund Budget
FISCAL YEAR 2024-25
71 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Interest Revenue 136 1,500
Total Revenues 136 1,500
FY23-24
Amended
FY23-24
Year End
Estimates
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
FY24-25
Proposed
!lir rease

0.0%

TRANSFERS IN
Transfer In From Gas Tax 408,122 404,450 403,750 403,750 407,750 101.0% TOTAL TRANSFERS 408,122 404,450 403,750 403,750 407,750 101.0% GRAND TOTAL RESOURCES 408,258 405,950 403,750 403,750 407,750 101.0%

MATERIALS, SUPPLIES & SERVICES
Trustee Fees 3,250 3,250 3,250 3,250 100.0%
Principal/Bonds/COP's/Leases 351,000 353,000 358,000 358,000 368,000 102.8% Interest/Bonds/COP'S/Leases 53,906 48,106 42,500 42,500 36,500 85.9% TOTAL MATERIALS, SUPPLIES & SERVICES 408,156 401,106 403,750 403,750 407,750 101.0%

EXPENDITURES GRAND TOTAL
408,156 401,106 403,750 403,750 407,750 101.0%
NET CHANGE IN POSITION 102 4,844 - - 0.0%
72 PLACENTIA
Rich Heritage, Bright Future

ENTERPRISE FUNDS
Enterprise Funds Budget
FISCAL YEAR 2024-25
73 I % Increase

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Revenues
Sewer Capital Fee - - 1,377,900 1,377,900
Total Revenues 41 1,377,900 1,377,900
GRAND TOTAL RESOURCES 41 1,377,900 1,377,900

TOTAL SALARIES & BENEFITS

CIP & EQUIPMENT
Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
Enterprise Funds
Sewer Construction (0024)
Fund 240
FY24-25
Proposed

0.0%

0.0%
81,707 138,500 138,500 0.0%
250 250 0.0%
6,454 6,454 - 0.0%
10,127 17,400 17,400 - 0.0%
400 400 - 0.0%
641 1,100 1,100 - 0.0%
104 200 200 - 0.0%
500 500 - 0.0%
600 600 - 0.0%
1,187 2,100 2,100 - 0.0%
7,400 14,800 14,800 - 0.0%
1,000 1,000 - 0.0%
101,166 183,304 183,304 - 0.0%
21,083 -
21,083 -

0.0%

0.0%
122,248 183,304 183,304 0.0%
NET CHANGE IN POSITION 41 (122,248) 1,194,596 1,194,596 0.0% 74 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Enterprise Funds
Refuse Administration (0037)
Fund 501
FY24-25
Proposed
Revenues
City Admin Fee 488,622 512,626 500,000 500,000 530,000 106.0% Contractor 3,204,108 3,731,000 4,244,000 4,244,000 4,498,640 106.0% Interest Revenue 513 4,875 - 0.0%
Reimbursements/Other Revenue 38,996 39,523 - 41,000 100.0% Total Revenues 3,732,240 4,288,025 4,744,000 4,744,000 5,069,640 106.9% GRAND TOTAL RESOURCES 3,732,240 4,288,025 4,744,000 4,744,000 5,069,640 106.9%

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
OPEB Expense
Employee Medical Opt Out Plan
Sick Leave Buyback
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS
185,164 223,539 228,000 228,000 223,000 97.8%
450 1,163 - 0.0%
2,469 624 - 0.0%
1,538 1,328 1,098 1,098 1,300 118.5%
4,944 569 10,172 10,172 - 0.0%
18,390 23,438 23,800 23,800 36,700 154.2%
300 300 300 100.0%
1,201 1,506 1,600 1,600 2,000 125.0%
265 313 400 400 500 125.0%
1,100 1,100 1,100 100.0%
900 900 900 100.0%
2,902 3,430 3,400 3,400 3,300 97.1%
7,333 7,547 7,200 7,200 6,500 90.3%
(292,841) 217,488 22,000 22,000 20,700 94.1%
67,213 (78,697) - 0.0%
4,437 4,611 4,500 4,500 4,500 100.0%
340 297 - - 0.0%
1,423 7,909 - 7,300 100.0%
3,000 3,000 3,000 100.0%
5,228 415,065 307,470 307,470 311,100 101.2%

MATERIALS, SUPPLIES & SERVICES
Professional Services 36,771
Disposal 3,218,507
Advertising/Promotional 9,626
Public Notice
Dept. Contract Services 144,582
Other Purchased Services 5,826
TOTAL MATERIALS, SUPPLIES & SERVICES 3,415,311

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
18,060
3,719,481
168,882
19,065
3,925,488
3,420,540 4,340,553
311,700 (52,529)
75 95,000 95,000
4,244,000 4,244,000
150 150
148,000 148,000
20,200 20,200
4,507,350 4,507,350
4,814,820 4,814,820
(70,820) (70,820)
35,000
4,498, 640
15,000
169,000
4,717,640

36.8%
106.0%

0.0%
100.0%
114.2%

0.0%
104.7%
5,028,740 104.4%
40,900 -57.8%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
FY24-25
Proposed
Revenues
Sewer Maintenance Fee 790,965 1,447,930 1,017,450 1,017,450 1,100,000 108.1% Interest Revenue 1,444 13,769 - 0.0%
Total Revenues 792,409 1,461,698 1,017,450 1,017,450 1,100,000 108.1% GRAND TOTAL RESOURCES 792,409 1,461,698 1,017,450 1,017,450 1,100,000 108.1%

SALARIES & BENEFITS
Salaries/Full-Time Regular 260,837 323,888 321,700 321,700 330,000 102.6% Overtime 8,480 11,440 - - - 0.0%
Leave Accrual Payout 2,129 21,099 - - - 0.0%
Alternative H&W Payout 3,186 1,998 1,365 1,365 3,400 249.0% Signing Bonus Payout 5,638 407 14,002 14,002 - 0.0%
Health Insurance Allocation 44,952 44,639 44,400 44,400 32,400 73.0% Life Ins Allocation - - 500 500 500 100.0%
Dental Ins Allocation 2,431 2,673 2,400 2,400 1,000 41.7% Optical Ins Allocation 579 555 700 700 600 85.7%
LTD Ins Allocation - - 1,600 1,600 1,600 100.0%
STD Ins Allocation - - 1,400 1,400 1,400 100.0%
Medicare 4,190 5,389 4,800 4,800 4,900 102.1%
Employers' PARS/ARS 3,841 4,057 3,800 3,800 2,900 76.3% Employer CaIPERS Retire NC (1,164,522) 1,151,653 31,500 31,500 30,700 97.5% OPEB Expense 21,681 (112,428) - 0.0%
Employee Medical Opt Out Plan 3,452 6,583 6,300 6,300 7,100 112.7% Leave Buyback 1,017 5,597 - 12,500 100.0%
Other Employee Benefits 3,300 3,300 3,300 100.0%
TOTAL SALARIES & BENEFITS (802,108) 1,467,548 437,767 437,767 432,300 98.8%

MATERIALS, SUPPLIES & SERVICES
R & M/Sewer & Storm Drain 116,728 204,620 226,000 226,000 0.0% Sewer User Fees 34,069 34,516 20,400 20,400 - 0.0%
Staff Training - 225 - - - 0.0%
Dues & Memberships - 202 - - - 0.0%
Billing Services 13,614 14,198 10,000 10,000 - 0.0%
Special Department Expenses 3,148 4,286 3,600 3,600 - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 175,584 258,046 260,000 260,000 - 0.0%

CIP & EQUIPMENT
Infrastructure - Streets 79,000 - 0.0%
Building & Facilities 19,082 - 0.0%
Depreciation 527,316 527,316 - 0.0%
TOTAL CIP & EQUIPMENT 600,066 625,398 - 0.0%

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
176,700 182,049 - 185,000 100.0%
176,700 182,049 - 185,000 100.0%
150,241 2,533,041 697,767 697,767 617,300 88.5%
642,168 (1,071,343) 319,683 319,683 482,700
76 151.0%

PLACENTIA
Rich Heritage, Bright Future

INTERNAL SERVICE FUNDS
Internal Service Funds Budget
FISCAL YEAR 2024-25

!icrease

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Internal Service
Employee Health & Wlfre (0039)
Fund 601
FY24-25
Proposed
Revenues
City Admin Fee 14 60 - 0.0%
Other Charges for Service 981,765 1,013,965 1,076,900 1,076,900 228,900 21.3% Section 115 Trust Disbursement - - 1,196,569 100.0%
Recovery & Restitution - (193,751) - - - 0.0%
ISF Health Ins Reimbursement (84,880) 88,056 - - - 0.0% ISF Dental Ins Reimbursement 130,162 126,542 129,500 129,500 129,500 100.0% ISF Employee Optical Costs 77 (67) - - 15,000 100.0%
Total Revenues 1,027,137 1,034,805 1,206,400 1,206,400 1,569,969 130.1% GRAND TOTAL RESOURCES 1,027,137 1,034,805 1,206,400 1,206,400 1,569,969 130.1%

SALARIES & BENEFITS
Salaries/Full-Time Regular (64,443) (102,107)
Overtime (4,439) (1)
Dental Claim 122,161 225,378 142,000 142,000 142,000
Employer CaIPERS UAL - - - - 446,569
Health Insurance Premiums 920,798 875,652 1,007,000 1,007,000 924,000 Dental Insurance Premiums 10,436 4,191 12,000 12,000 12,000 Life Insurance Premiums 5,423 4,066 9,000 9,000 9,000
Optical Insurance Premiums 13,813 13,343 17,000 17,000 17,000 Pers Survivor Premiums 9,095 7,400 7,400 7,400
TOTAL SALARIES & BENEFITS 1,010,791 1,020,523 1,194,400 1,194,400 1,557,969

MATERIALS, SUPPLIES & SERVICES
Third Party Administration

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL
16,347
16,347
14,282 12,000
14,282 12,000
1,027,137 1,034,805
12,000 12,000
12,000 12,000
1,206,400 1,206,400

0.0%

0.0%
100.0%
100.0%

91.8%
100.0%
100.0%
100.0%
100.0%
130.4%
100.0%
100.0%
1,569,969 130.1%
NET CHANGE IN POSITION - 0.0%
78 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Other Charges for Service 1,829,892 2,261,000 2,537,100 2,537,100 Reimbursements/Other Revenue 269,945 607,731 511,376 511,376 Total Revenues 2,099,837 2,868,731 3,048,476 3,048,476
Internal Service
Risk Management (0040)
Fund 605
FY24-25
Proposed
3,024,000
3,024,000
GRAND TOTAL RESOURCES 2,099,837 2,868,731 3,048,476 3,048,476 3,024,000 119.2%

0.0%

99.2%

SALARIES & BENEFITS
Salaries/Full-Time Regular 121,000 121,000 146,900 121.4% Alternative H&W Payout - - - - 1,300 100.0%
Health Insurance Allocation - - 22,600 22,600 - 0.0%
Life Ins Allocation - - 400 400 500 125.0%
Dental Ins Allocation - - 1,600 1,600 200 12.5%
Optical Ins Allocation - - 300 300 100 33.3%
LTD Ins Allocation - - 500 500 500 100.0%
STD Ins Allocation - - 500 500 600 120.0%
Medicare - - 1,800 1,800 2,200 122.2%
Employer CaIPERS Retire NC - - 9,300 9,300 11,300 121.5% Employee Insurance Claims 11,126 8,889 14,000 14,000 14,000 100.0% Employee Medical Opt Out Plan - - - - 4,800 100.0%
Workers' Compensation Claims 849,108 (98,166) 438,335 438,335 438,335 100.0% Workers' Comp Premiums 218,133 300,448 402,865 402,865 402,865 100.0% Other Employee Benefits 100 100 1,000 1000.0%
TOTAL SALARIES & BENEFITS 1,078,367 211,171 1,013,300 1,013,300 1,024,600 101.1%

MATERIALS, SUPPLIES & SERVICES
Litigation
Third Party Administration
Ergonomics
Liability Insurance Premiums
Liability Claims
Meetings & Conferences
Dues & Memberships
Dept. Contract Services
Special Department Expenses
Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
98,143 142,296 45,000 45,000
96,035 89,218 105,000 105,000
973,165 1,048,341 1,154,100 1,154,100
986,798 (54,629) 154,700 154,700
1,800 1,800
11,028 - 58,200 58,200
1,011 552 5,000 5,000
2,166,179 1,225,777 1,523,800 1,523,800
3,244,546 1,436,948 2,537,100 2,537,100
(1,144,709) 1,431,782 511,376 511,376
79 150,000 333.3%
88,000 83.8%
5,000 100.0%
1,550,000 134.3%
154,700 100.0%
1,000 55.6%
400 100.0%
50,000 85.9%

0.0%
300 100.0%
1,999,400 131.2%
3,024,000 119.2%

0.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Reimbursements/Other Revenue 24,000
Sale of Surplus Property 24,601 83,654
Total Revenues 24,601 107,654
GRAND TOTAL RESOURCES 24,601 107,654
FY23-24
Amended
FY23-24
Year End
Estimates
Internal Service
Equipment Replacement (0041)
Fund 610
FY24-25
Proposed
a ncrease

0.0%

CIP & EQUIPMENT
Vehicles 12,418 63,965 79,000 79,000 20,000 25.3%
TOTAL CIP & EQUIPMENT 12,418 63,965 79,000 79,000 20,000 25.3% EXPENDITURES GRAND TOTAL 12,418 63,965 79,000 79,000 20,000 25.3% NET CHANGE IN POSITION 12,182 43,689 (79,000) (79,000) (20,000) 25.3% 80 PLACENTIA
Rich Heritage, Bright Future

FIDUCIARY FUND
Fiduciary Fund Budget
FISCAL YEAR 2024-25
81 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
FY24-25
Proposed
!lir
rease
Revenues
Fiscal Agent Interest Revenue 1,583 149,405 - 0.0%
Lease Revenue 3,069,763 3,505,634 4,083,700 4,083,700 4,657,704 114.1% Total Revenues 3,071,346 3,655,039 4,083,700 4,083,700 4,657,704 114.1% GRAND TOTAL RESOURCES 3,071,346 3,655,039 4,083,700 4,083,700 4,657,704 114.1%

MATERIALS, SUPPLIES & SERVICES
Trustee Fees 3,550 3,750 4,000 4,000 2,500 62.5%
Professional Services - 2,500 100.0%
Principal/Bonds/COP's/Leases 1,500,000 1,860,000 1,860,000 2,330,000 125.3% Interest/Bonds/COP's/Leases 2,022,522 2,004,248 2,219,700 2,219,700 2,327,800 104.9% TOTAL MATERIALS, SUPPLIES & SERVICES 2,089,882 3,507,998 4,083,700 4,083,700 4,662,800 114.2%

TRANSFERS
Transfer Out - Section 115

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL
2,456,825 - - - 0.0%
2,456,825 - - - 0.0%
2,089,882 5,964,823 4,083,700 4,083,700 4,662,800 114.2% NET CHANGE IN POSITION 981,464 (2,309,784)
82 (5,096) 100.0%

PLACENTIA
Rich Heritage, Bright Future

CAPITAL PROJECTS FUND
Capital Project Fund Budget
FISCAL YEAR 2024-25
83 PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Federal Grants
State Grants
State Grants - Prop 68
Other Intergovernmental Rev
Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
2,200,000 2,200,000
45,000 45,000
1,643,000 1,643,000
425,730 245,286 245,286
503,183 1,191,573 709,362 709,362
503,183 1,617,303 4,842,648 4,842,648
503,183 1,617,303 4,842,648 4,842,648
Capital Projects Fund
City Capital Projects (0033)
Fund 401
FY24-25
Proposed
7 % Increase

0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular - 1,286 214,600 214,600 368,400 171.7% Alternative H&W Payout - - 1,900 1,900 2,700 142.1%
Health Insurance Allocation - - 39,100 39,100 33,800 86.4% Life Ins Allocation - - 600 600 1,000 166.7%
Dental Ins Allocation - - 2,700 2,700 2,200 81.5%
Optical Ins Allocation - - 500 500 600 120.0%
LTD Ins Allocation - - 800 800 1,300 162.5%
STD Ins Allocation - - 900 900 1,500 166.7%
Medicare - 21 3,200 3,200 5,400 168.8%
Employer CaIPERS Retire NC - 96 16,500 16,500 28,300 171.5% Employee Medical Opt Out Plan - - 8,900 100.0%
Other Employee Benefits 900 900 1,900 211.1%
TOTAL SALARIES & BENEFITS 1,403 281,700 281,700 456,000 161.9%

CIP & EQUIPMENT
Construction Services 760,977 358,836 - 0.0%
Infrastructure - Streets 494,452 3,394,567 3,394,567 0.0% Infrastructure - Traffic 376,725 904,837 904,837 0.0%
Infrastructure - Major Studies 45,000 45,000 0.0%
TOTAL CIP & EQUIPMENT 760,977 1,230,013 4,344,404 4,344,404 0.0%

EXPENDITURES GRAND TOTAL
760,977 1,231,416 4,626,104 4,626,104 456,000 9.9%
NET CHANGE IN POSITION (257,793) 385,887 216,544 216,544 (456,000) -210.6% 84 PLACENTIA
Rich Heritage, Bright Future

LEGISLATIVE DEPARTMENT
0 General Fund Budget
FISCAL YEAR 2024-25

Legislative Organizational Chart
City Council (5)
86 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.
87 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
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.

City Treasurer
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.

Legal Services
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. 88 PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Part-Time
Other Salaries & Wages
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
Medicare
Employers' Social Security
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
Legislative
Summary
9,450 9,200 9,600 9,425 9,600 100.0%
5,050 0.0%
56,777 48,080 62,400 44,425 44,036 70.6%
- 3 0.0%
6,164 5,394 6,300 4,238 7,700 122.2%
1,006 917 1,100 782 1,000 90.9%
457 475 500 526 600 120.0%
478 214 900 210 300 33.3%
353 480 100.0%
97 - 0.0%
518 - 0.0%
21,879 24,279 21,900 23,676 26,800 122.4%
11 - 0.0%
2,503 - 0.0%
329 - 0.0%
(54) - 0.0%
170 0.0%
- (11) 0.0%
96,361 88,559 102,700 92,252 90,516 88.1%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 100,361 71,712 100,000 81,000 70,000 70.0% Legal Services 512,709 363,281 535,000 483,511 500,000 93.5% Litigation 229,452 308,770 200,000 150,000 200,000 100.0% Misc Bank Charges 64,059 71,066 61,000 48,693 40,000 65.6% City Events - - - 280 - 0.0%
Advertising/Promotional 23,019 17,943 12,525 5,822 12,000 95.8% Travel - 1,917 - 2,918 - 0.0%
Mileage Reimbursement - - 200 64 200 100.0%
Meetings & Conferences 27,359 29,151 21,775 11,830 20,900 96.0% Dues & Memberships 52,949 57,797 54,600 59,110 60,400 110.6% Other Purchased Services 57,303 70,386 45,000 - 75,000 166.7% Special Department Expenses 6,598 5,754 5,700 1,533 - 0.0% Office Supplies - 43 - 55 100 100.0%
Books & Periodicals 162 338 500 500 100.0%
Uniforms 135 - 0.0%
Web Based Service/Subcriptions - 65 64 0.0%
Other Supplies 18 - 508 5,700 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 1,073,970 998,374 1,036,300 845,388 984,800 95.0%

EXPENDITURES GRAND TOTAL
1,170,330 1,086,933 1,139,000 937,640 1,075,316 94.4%
NET CHANGE IN POSITION (1,170,330) (1,086,933) (1,139,000) (937,640) (1,075,316) 94.4% 89 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
Legislative
City Council
101001

SALARIES & BENEFITS
Salaries/Part-Time 8,850 8,625 9,000 9,000 9,000 100.0% Other Salaries & Wages - 1,972 0.0%
Health Insurance Allocation 56,744 48,048 62,400 44,400 44,000 70.5% Life Ins Allocation - 3 0.0%
Dental Ins Allocation 4,623 3,853 4,700 3,082 6,100 129.8% Optical Ins Allocation 730 641 800 552 600 75.0%
Medicare 274 300 300 367 400 133.3%
Employers' Social Security 478 214 900 210 300 33.3%
Employer CaIPERS Retire NC - 97 0.0%
ICMA Defined Contribution Plan - 518 0.0%
Employee Medical Opt Out Plan 9,867 12,267 9,900 14,667 14,700 148.5% Emp Bnft/Insurance Premiums - 9 0.0%
Health Insurance Premiums 2,503 0.0%
Dental Insurance Premiums 201 0.0%
Optical Insurance Premiums (31) 0.0%
LTD Ins Premium 170 0.0%
Other Employee Benefits - (9) 0.0%
TOTAL SALARIES & BENEFITS 81,716 73,947 88,000 77,711 75,100 85.3%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 100,361 71,712 100,000 48,000 70,000 70.0% City Events - 280 - 0.0%
Travel 1,917 - 2,918 0.0%
Mileage Reimbursement 100 100 100.0%
Meetings & Conferences 27,359 29,151 20,000 10,955 20,000 100.0% Dues & Memberships 52,524 53,159 53,600 57,078 58,000 108.2% Special Department Expenses 6,598 5,188 5,700 1,533 0.0% Office Supplies 43 - 55 100 100.0%
Books & Periodicals 162 338 500 500 100.0%
Uniforms 135 0.0%
Web Based Service/Subcriptions 65 64 0.0%
Other Supplies 18 - 508 5,700 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 187,005 161,725 179,900 121,390 154,400 85.8% EXPENDITURES GRAND TOTAL 268,721 235,673 267,900 199,101 229,500 85.7% NET CHANGE IN POSITION (268,721) (235,673) (267,900) (199,101) (229,500) 85.7% 90 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended

MATERIALS, SUPPLIES & SERVICES
Advertising/Promotional 23,019 17,943 12,525
Mileage Reimbursement 100
Meetings & Conferences 875
Dues & Memberships 330 4,543 800
Other Purchased Services 57,257 70,372 35,000
Special Department Expenses 565 -
TOTAL MATERIALS, SUPPLIES & SERVICES 81,141 93,423 49,300 8,794 FY23-24
Year End
Estimates
5,822
64 875
2,032
FY24-25
Proposed
12,000
100
2,200
75,000
89,300
Legislative
City Clerk
101002
% Increase

95.8%
100.0%

0.0%
275.0%
214.3%

0.0%
181.1%
EXPENDITURES GRAND TOTAL 81,141 93,423 49,300 8,794 89,300 181.1% NET CHANGE IN POSITION (81,141) (93,423) (49,300) (8,794) (89,300) 181.1% 91 PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Part-Time
Other Salaries & Wages
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
Medicare
Employers' PARS/ARS
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
600 575 600 425
- 3,078
33 33 - 25
- 1
1,541 1,541 1,600 1,156
276 276 300 230
183 175 200 159
- 353
12,012 12,012 12,000 9,009
- 2
- 128
- (23)
- (2)
14,645 14,612 14,700 14,541

MATERIALS, SUPPLIES & SERVICES
Misc Bank Charges 64,059 71,066 61,000
Meetings & Conferences 900
Dues & Memberships 95 95 200
TOTAL MATERIALS, SUPPLIES & SERVICES 64,154 71,161 62,100

EXPENDITURES GRAND TOTAL
48,693
48,693
FY24-25
Proposed
Legislative
City Treasurer
101003
600 100.0%

0.0%
36 100.0%

0.0%
1,600 100.0%
400 133.3%
200 100.0%
480 100.0%
12,100 100.8%

0.0%

0.0%
15,416 104.9%
40,000 65.6%
900 100.0%
200 100.0%
41,100 66.2%
78,798 85,773 76,800 63,234 56,516 73.6%
NET CHANGE IN POSITION (78,798) (85,773) (76,800) (63,234) (56,516) 73.6% 92 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
FY24-25
Proposed
Legislative
Legal Services
101005
% Increase

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics - 33,000 0.0%
Legal Services 512,709 363,281 535,000 483,511 500,000 93.5% Litigation 228,916 308,770 200,000 150,000 200,000 100.0% Other Purchased Services 46 14 10,000 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 741,671 672,064 745,000 666,511 700,000 94.0% EXPENDITURES GRAND TOTAL 741,671 672,064 745,000 666,511 700,000 94.0% NET CHANGE IN POSITION (741,671) (672,064) (745,000) (666,511) (700,000) 94.0% 93 PLACENTIA
Rich Heritage, Bright Future

CITY ADMINISTRATOR
General Fund Budget
FISCAL YEAR 2024-25
94 City Administrator's Department
Organizational Chart
City
Administrator
Executive Assistant to
the City Administrator
Deputy Director of
Administrative Services
Economic Development
Senior Management
Analyst
95 Communications and
Marketing
Communications and
Marketing Manager
Digital Media 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
eekly Briefing
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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.
96 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
City Administrator
Summary
FY24-25
Proposed
Revenues
Special Events - - - 3,300 - 0.0%
Total Revenues - - 3,300 0.0%
GRAND TOTAL RESOURCES - 3,300 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 438,246 452,954 636,400 636,400 640,600 100.7% Overtime - 133 0.0%
Leave Accrual Payout 14,982 5,777 - - - 0.0%
Alternative H&W Payout 4,031 2,769 2,794 2,794 6,100 218.3% Signing Bonus Payout 3,902 6,750 20,163 20,163 - 0.0%
Health Insurance Allocation 56,419 58,475 97,500 97,500 74,800 76.7% Life Ins Allocation - - 1,500 1,500 1,500 100.0%
Dental Ins Allocation 2,217 2,139 5,400 5,400 1,600 29.6% Optical Ins Allocation 691 708 1,200 1,200 900 75.0%
LTD Ins Allocation - - 2,200 2,200 2,100 95.5%
STD Ins Allocation - - 2,100 2,100 2,000 95.2%
Medicare 7,098 7,460 9,300 9,300 9,400 101.1%
Employers' PARS/ARS 21,877 22,812 17,200 17,200 11,200 65.1% Employer CaIPERS Retire NC 39,478 40,630 60,100 60,100 61,300 102.0% Emp Bnft/Insurance Premiums - 14 0.0%
Health Insurance Premiums 9,290 0.0%
Dental Insurance Premiums 406 0.0%
Optical Insurance Premiums (108) 0.0%
LTD Ins Premium - - - 342 - 0.0%
STD Ins Premium - - - 192 - 0.0%
Sick Leave Buyback 2,955 2,587 - - - 0.0%
Leave Buyback 22,174 42,850 90,000 90,000 31,800 35.3%
Other Employee Benefits - - 9,300 9,300 9,600 103.2%
Contra - Salaries (9,041) - (37,723) - - 0.0%
TOTAL SALARIES & BENEFITS 605,028 645,911 917,434 965,425 852,900 93.0%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 3,500 6,600 - 2,475 2,475 100.0% City Events - - - 158 30,000 100.0%
Chamber of Commerce - - - - 25,000 100.0%
Professional Services - - 28,700 4,006 55,000 191.6%
Advertising/Promotional - - 1,500 1,300 1,500 100.0%
Printing & Binding - - 1,300 35 1,300 100.0%
Travel 903 - 6,413 1,000 100.0%
Meetings & Conferences 14,921 13,356 19,400 10,803 20,500 105.7% Staff Training 166 25 0.0%
Dues & Memberships 3,726 1,500 5,000 2,980 4,600 92.0%
Licenses & Permits - - - 5 - 0.0%
Special Department Expenses 1,176 2,298 28,000 26,094 - 0.0% Office Supplies 1,001 954 1,500 1,096 1,600 106.7%
Postage 74 97 300 - 300 100.0%
Small Tools/Equipment - - - 1,724 - 0.0%
Uniforms - 49 - 380 - 0.0%
Resident Vehicle Rebate Prog - - 47,000 41,000 50,000 106.4% Web Based Service/Subcriptions - 1 - 518 5,500 100.0%
Other Supplies - - - 20 - 0.0%
Community Programs - 363 4,000 240 4,000 100.0%
97 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
TOTAL MATERIALS, SUPPLIES & SERVICES 24,399

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY23-24
Amended
FY23-24
Year End
Estimates
26,288 136,700
629,427 672,198
99,271
1,054,134 1,064,696
City Administrator
Summary
FY24-25
Proposed
202,775 148.3%
1,055,675 100.1%
(629,427) (672,198) (1,054,134) (1,061,396) (1,055,675) 98 100.1%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
City Administrator
City Administrator
101511
FY24-25
Proposed

SALARIES & BENEFITS
Salaries/Full-Time Regular 438,246 452,954 372,100 372,100 355,800 95.6% Overtime - 133 0.0%
Leave Accrual Payout 14,982 5,777 - - 0.0%
Alternative H&W Payout 4,031 2,769 2,794 2,794 2,300 82.3% Signing Bonus Payout 3,902 6,750 20,163 20,163 0.0%
Health Insurance Allocation 56,419 58,475 47,500 47,500 40,100 84.4% Life Ins Allocation 700 700 600 85.7%
Dental Ins Allocation 2,217 2,139 2,000 2,000 900 45.0% Optical Ins Allocation 691 708 600 600 500 83.3%
LTD Ins Allocation 1,000 1,000 800 80.0%
STD Ins Allocation 1,100 1,100 900 81.8%
Medicare 7,098 7,460 5,400 5,400 5,200 96.3%
Employers' PARS/ARS 21,877 22,812 17,200 17,200 11,200 65.1% Employer CaIPERS Retire NC 39,478 40,630 39,800 39,800 39,400 99.0% Emp Bnft/Insurance Premiums - 5 0.0%
Health Insurance Premiums - 4,958 0.0%
Dental Insurance Premiums - 230 0.0%
Optical Insurance Premiums - (62) 0.0%
LTD Ins Premium - 193 0.0%
STD Ins Premium - 100 0.0%
Sick Leave Buyback 2,955 2,587 - 0.0%
Leave Buyback 22,174 42,850 45,000 45,000 27,200 60.4%
Other Employee Benefits 7,300 7,300 7,600 104.1%
TOTAL SALARIES & BENEFITS 605,028 645,911 562,657 568,214 492,500 87.5%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 3,500 6,600 - 2,475 2,475 100.0% City Events - 158 0.0%
Travel 903 - 6,413 1,000 100.0%
Meetings & Conferences 14,921 13,356 19,000 8,447 10,000 52.6% Staff Training 166 25 0.0%
Dues & Memberships 3,726 1,500 4,600 2,055 3,000 65.2%
Licenses & Permits - - 5 0.0%
Special Department Expenses 1,176 2,298 3,000 3,286 0.0% Office Supplies 1,001 885 1,200 807 1,000 83.3%
Postage 74 97 300 300 100.0%
Uniforms 49 - 380 0.0%
Web Based Service/Subcriptions 1 - 0.0%
Other Supplies - - 20 0.0%
Community Programs 363 - 240 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 24,399 26,218 28,100 24,312 17,775 63.3% EXPENDITURES GRAND TOTAL 629,427 672,129 590,757 592,526 510,275 86.4% NET CHANGE IN POSITION (629,427) (672,129) (590,757) (592,526) (510,275) 86.4% 99 PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
City Administrator
Economic Development/Marketing
101534
FY24-25
Proposed
Revenues
Special Events - - 3,300 - 0.0%
Total Revenues - 3,300 0.0%
GRAND TOTAL RESOURCES - 3,300 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular
Alternative H&W Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employer CaIPERS Retire NC
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits
Contra - Salaries

TOTAL SALARIES & BENEFITS
264,300 264,300 284,800 107.8%
3,800 100.0%
50,000 50,000 34,700 69.4%
800 800 900 112.5%
3,400 3,400 700 20.6%
600 600 400 66.7%
1,200 1,200 1,300 108.3%
1,000 1,000 1,100 110.0%
3,900 3,900 4,200 107.7%
20,300 20,300 21,900 107.9%
9 - 0.0%
4,332 - 0.0%
176 - 0.0%
(46) - 0.0%
149 0.0%
- 91 0.0%
45,000 45,000 4,600 10.2%
2,000 2,000 2,000 100.0%
(37,723) - - 0.0%
354,777 397,212 360,400 101.6%

MATERIALS, SUPPLIES & SERVICES
City Events - - - - 30,000 100.0%
Chamber of Commerce - - - - 25,000 100.0%
Professional Services - - 28,700 4,006 55,000 191.6%
Advertising/Promotional - - 1,500 1,300 1,500 100.0%
Printing & Binding - - 1,300 35 1,300 100.0%
Meetings & Conferences - - 400 2,356 10,500 2625.0%
Dues & Memberships - - 400 925 1,600 400.0%
Special Department Expenses - - 25,000 22,807 - 0.0%
Office Supplies - 70 300 288 600 200.0%
Small Tools/Equipment - - - 1,724 - 0.0%
Resident Vehicle Rebate Prog - 47,000 41,000 50,000 106.4% Web Based Service/Subcriptions - 518 5,500 100.0%
Community Programs - 4,000 4,000 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES - 70 108,600 74,959 185,000 170.3%

EXPENDITURES GRAND TOTAL
70 463,377 472,170 545,400 117.7%
NET CHANGE IN POSITION (70) (463,377) (468,870) (545,400) 117.7% 100

PLACENTIA
Rich Heritage, Bright Future

ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2024-25

Administrative Services
Organizational Chart
Deputy City
Administrator
Administrative
Assistant
Public Safety
Communications
Public Safety
Communications
Manager
Public Safety
Communications
Supervisor (3)
Public Safety
Dispatcher (13)
Human
Resources
Human Resources
Director
HR Analyst (2)
Senior HR
Technician
HR Office Clerk
Disaster
Preparedness
Senior
Management
Analyst
102
Information
Technology
IT Manager
IT Technician (2)
4 Deputy Director of
Administrative
Services
Records
Deputy City Clerk
Administrative
Specialist
Risk Management
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
Records
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.

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. The
Communications Center operates the computer aided dispatch (CAD) trunked radio system.
103
system 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.

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.
104

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2024-25 Summary
Revenues
Reimbursements/Other Revenue
Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Salary Savings
Other Salaries & Wages
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Life Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
1,238
1,238
1,238
1,444,952
126,503
306,136
85,593
19,688
40,013
216,568
11,639
2,395
30,174
7,660
116,166
12,012
FY24-25
Proposed
5,318 15,000 2,481 10,000 66.7%
31,578 0.0%
36,896 15,000 2,481 10,000 66.7%
36,896 15,000 2,481 10,000 66.7%
1,894,040
105,741
303,424
24,708
9,725
928
271,469
14,909
3,071
34,509
6,746
148,507
2,665,800
125,000
220,000
9,990
110,835
(65,280)
430,000
7,400
26,000
5,400
10,700
10,100
38,900
22,450
224,300
17,090 16,900
2,739,544
70,093
257,434
2,903,900
125,000
303,000
9,990 21,200
110,835
62 430,000
7,517
26,000
5,477
10,700
10,100
39,992
23,519
230,615
2,384
16,900
92 49,261
2,982
(20)
(656)
1,590
974
381,500
8,100
9,400
5,000
11,600
11,000
42,400
17,300
248,700
26,500
41,377 15,562 - - 45,100
17,900 17,885 24,500
2,460,876 2,850,428 3,876,395 4,063,270 4,184,200
108.9%
100.0%
137.7%

0.0%
212.2%

0.0%

88.7%
109.5%

36.2%

92.6%
108.4%
108.9%
109.0%

77.1%
110.9%

0.0%
156.8%

0.0%

0.0%
100.0%
136.9%
107.9%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 176,622 37,798 50,000 40,653 50,000 100.0% Credit Card Write-offs - 595 - 0.0%
Common Area Expenses - 598 5,000 100.0%
City Events 1,163 0.0%
Recruitment Exp - 1,609 5,500 100.0%
Professional Services 164,219 198,284 256,500 147,073 301,500 117.5% Video Monitoring - - 100,000 88,366 100,000 100.0%
Repair & Maint/Facilities - - - 46 - 0.0%
Software Maintenance 402,562 375,997 575,000 527,166 671,000 116.7% Repair Maint/Equipment 10,695 16,297 46,000 20,324 35,000 76.1% Equipment Replacement - 369 - - - 0.0%
Telephone/Internet - 300 - - - 0.0%
Advertising/Promotional 149 3,056 5,350 5,541 - 0.0%
Printing & Binding 158 39 2,288 - 1,000 43.7%
Travel - 812 - 4,850 10,000 100.0%
105

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2024-25 Summary
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
Meetings & Conferences 1,835 13,844 10,000 6,087 16,000 160.0% Staff Training 13,023 64,331 27,600 16,758 30,000 108.7% Dues & Memberships 3,781 4,404 7,400 4,355 11,300 152.7% Dept. Contract Services 1,223,625 1,342,565 1,324,193 1,317,993 1,188,819 89.8% City Admin Services - 1,500 1,500 100.0%
Other Purchased Services 5,427 5,000 1,435 2,500 50.0%
Special Department Expenses 24,032 52,438 27,000 27,557 12,500 46.3% Office Supplies 7,015 8,516 7,662 5,463 7,300 95.3%
Books & Periodicals 814 1,000 1,000 100.0%
Postage 755 260 700 137 350 50.0%
Small Furniture & Fixture - 2,956 0.0%
Uniforms 2,562 9,386 15,000 5,547 15,000 100.0%
Emergency Medical Supples 226 - 194 0.0%
Computer Software - 68 - - 0.0%
Web Based Service/Subcriptions - 1,024 - 1,540 0.0%
Computer Peripheral/Accessory - - 8,000 100.0%
Other Supplies - 724 - 1,357 0.0%
Community Programs 237 2,560 5,000 100.0%
Office Equipment 4,578 177 0.0%
Subscription Principal (GASB) 78,498 0.0%
Subscription Interest (GASB) 1,335 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 2,037,273 2,215,981 2,460,693 2,233,004 2,478,269 100.7%

CIP & EQUIPMENT
Computer Hardware 1,088 44,794 1,000 1,057 0.0%
Laptops/Tablets 31,578 - - 0.0%
Machinery & Equipment 78,059 83,315 - - 0.0%
Building & Facilities - 1 - 0.0%
Furniture & Fixtures 934 3,025 - - 0.0%
TOTAL CIP & EQUIPMENT 80,081 162,712 1,000 1,057 - 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
4,578,230 5,229,121 6,338,088
6,297,332 6,662,469 105.1%
(4,576,992) (5,192,224) (6,323,088) (6,294,851) (6,652,469) 105.2% 106

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Alternative H&W Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS
Administrative Services
Administrative Services Admin
101510
FY23-24
Amended
FY23-24
Year End
Estimates
FY24-25
Proposed
73,744 477,000 100.0%
305 0.0%
2,800 100.0%
39,900 100.0%
117 1,000 100.0%
900 100.0%
77 500 100.0%
1,200 100.0%
1,400 100.0%
1,092 7,000 100.0%
1,069 10,200 100.0%
6,315 44,700 100.0%
1,184 - 0.0%
15 - 0.0%
6,753 - 0.0%
377 - 0.0%
(77) 0.0%
342 0.0%
209 0.0%
23,000 100.0%
(15) 9,500 100.0%
91,507 619,100 100.0%

MATERIALS, SUPPLIES & SERVICES
Travel - - - - 1,000 100.0%
Meetings & Conferences - - - - 3,000 100.0%
Office Supplies - - - - 500 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 4,500 100.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
107
91,507 623,600
(91,507) (623,600)
100.0%
100.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Reimbursements/Other Revenue - - - 2,481
Total Revenues 2,481

GRAND TOTAL RESOURCES
Administrative Services
Human Resources
101512
FY24-25
Proposed

0.0%

0.0%
2,481 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 355,886 610,676 834,500 834,500 489,100 58.6% Overtime 31 58 - 2,887 3,000 100.0%
Alternative H&W Payout 4,975 1,975 2,745 2,745 4,300 156.6% Signing Bonus Payout 7,402 29,048 29,048 0.0%
Other Salaries & Wages 928 - 62 - 0.0%
Health Insurance Allocation 35,811 64,532 99,600 99,600 71,100 71.4% Life Ins Allocation 1,800 1,800 1,200 66.7%
Dental Ins Allocation 2,190 4,305 5,400 5,400 1,600 29.6% Optical Ins Allocation 420 931 1,200 1,200 900 75.0%
LTD Ins Allocation 2,700 2,700 1,900 70.4%
STD Ins Allocation 2,900 2,900 1,800 62.1%
Medicare 6,037 9,155 12,100 12,100 7,100 58.7%
Employers' PARS/ARS 5,637 5,760 22,450 22,450 7,100 31.6% Employer CaIPERS Retire NC 22,941 43,610 79,000 79,000 45,900 58.1% ICMA Defined Contribution Plan - - 1,200 0.0%
Emp Bnft/Insurance Premiums - - 14 0.0%
Health Insurance Premiums - - 8,880 0.0%
Dental Insurance Premiums - - 670 0.0%
Optical Insurance Premiums - - (116) 0.0%
LTD Ins Premium - - 254 - 0.0%
STD Ins Premium - - 156 0.0%
Leave Buyback 14,246 10,134 - - 7,900 100.0%
Other Employee Benefits - - 12,400 12,400 10,400 83.9%
TOTAL SALARIES & BENEFITS 484,086 752,064 1,105,843 1,119,850 653,300 59.1%

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics 176,622 37,798 50,000 40,653 50,000 100.0% Credit Card Write-offs (0) - 0.0%
Common Area Expenses - 598 0.0%
City Events - 913 0.0%
Recruitment Exp - 1,609 2,500 100.0%
Professional Services 155,963 158,136 154,000 144,652 200,000 129.9% Repair & Maint/Facilities - - - 46 0.0%
Advertising/Promotional 149 1,998 5,350 5,490 0.0%
Travel 812 - 3,131 2,000 100.0%
Meetings & Conferences 578 5,554 4,000 3,193 4,000 100.0% Staff Training 4,085 54,024 17,600 3,220 15,000 85.2%
Dues & Memberships 2,726 3,070 5,000 2,378 5,000 100.0% City Admin Services - 1,500 1,500 100.0%
Special Department Expenses 3,841 10,243 7,000 15,310 0.0% Office Supplies 4,629 4,298 3,000 2,291 3,000 100.0%
Books & Periodicals 814 1,000 1,000 100.0%
Postage 678 159 400 93 200 50.0%
Small Furniture & Fixture - 2,956 0.0%
Other Supplies 12 - 0.0%
Office Equipment - 177 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 350,085 276,102 247,350 228,209 284,200 114.9% 108

CIP & EQUIPMENT
Computer Hardware 337 - 0.0%
Building & Facilities - 1 0.0%
Furniture & Fixtures - 2,424 - 0.0%
TOTAL CIP & EQUIPMENT - 2,761 - 1 0.0%
EXPENDITURES GRAND TOTAL 834,171

NET CHANGE IN POSITION
1,030,926 1,353,193
1,348,060 937,500 69.3%
(834,171) (1,030,926) (1,353,193) (1,345,579) (937,500) 69.3% 109

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employer CaIPERS Retire NC
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Administrative Services
Records
101513
FY24-25
Proposed
92,333 109,051 121,800 121,800 146,800 120.5%
287 28 - 26 - 0.0%
12,178 79 - - 0.0%
2,463 250 495 495 500 101.0%
3,318 7,739 7,739 0.0%
13,599 16,419 17,200 17,200 17,400 101.2%
400 400 500 125.0%
631 665 800 800 400 50.0%
162 177 200 200 200 100.0%
600 600 700 116.7%
500 500 600 120.0%
1,599 1,590 1,800 1,800 2,200 122.2%
6,945 8,085 9,400 9,400 15,600 166.0%
- 6 0.0%
2,151 0.0%
91 0.0%
- (23) 0.0%
- 66 0.0%
- 41 0.0%
1,000 1,000 1,000 100.0%
133,515 136,344 161,934 164,291 185,900 114.8%

MATERIALS, SUPPLIES & SERVICES
Professional Services 7,535 13,944 2,500 1,500 60.0%
Printing & Binding 1,288 1,000 77.7%
Dues & Memberships 200 200 200 100.0%
Other Purchased Services 3,335 5,000 1,435 2,500 50.0%
Special Department Expenses 15 379 - 0.0%
Office Supplies 2,386 2,802 2,712 1,526 1,200 44.2%
Postage 77 100 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 13,347 17,324 11,800 2,961 6,400 54.2%

EXPENDITURES GRAND TOTAL
146,861 153,669 173,734 167,251 192,300 110.7%
NET CHANGE IN POSITION (146,861) (153,669) (173,734) (167,251) (192,300) 110.7% 110

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employer CaIPERS Retire NC
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Administrative Services
Disaster Preparedness
101514
FY24-25
Proposed
101,946 110,514 109,200 109,200 118,100 108.2%
1,250 250 250 250 300 120.0%
2,882 5,455 5,455 0.0%
8,288 8,617 8,700 8,700 8,700 100.0%
400 400 400 100.0%
185 188 200 200 200 100.0%
94 94 100 100 100 100.0%
500 500 500 100.0%
500 500 500 100.0%
1,536 1,609 1,600 1,600 1,800 112.5%
7,669 8,189 8,400 8,400 9,100 108.3%
- 3 0.0%
1,083 0.0%
25 0.0%
(12) 0.0%
61 0.0%
- 37 0.0%
- 4,400 100.0%
1,000 1,000 1,000 100.0%
123,872 129,460 136,305 137,502 145,100 106.5%

MATERIALS, SUPPLIES & SERVICES
Meetings & Conferences 358 90 1,500 1,000 66.7%
Special Department Expenses 7,758 14,498 10,000 510 7,500 75.0% Office Supplies - 135 500 100.0%
Emergency Medical Supples 226 - 194 0.0%
Web Based Service/Subcriptions 198 - 198 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 8,116 15,011 11,500 1,038 9,000 78.3%

EXPENDITURES GRAND TOTAL
131,988 144,471 147,805 138,539 154,100 104.3%
NET CHANGE IN POSITION (131,988) (144,471) (147,805) (138,539) (154,100) 104.3% 111

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Administrative Services
Public Safety Communications
101515
FY24-25
Proposed
Revenues
Reimbursements/Other Revenue 1,238 5,318 15,000 - 10,000 66.7% Total Revenues 1,238 5,318 15,000 - 10,000 66.7%
GRAND TOTAL RESOURCES 1,238 5,318 15,000 - 10,000 66.7%

SALARIES & BENEFITS
Salaries/Full-Time Regular 862,175 994,354 1,351,900 1,351,900 1,413,300 Salaries/Part-Time 118,409 105,741 125,000 70,093 125,000 Overtime 305,818 303,338 220,000 254,216 300,000
Leave Accrual Payout 46,289 24,629 - -
Alternative H&W Payout 9,750 7,250 6,250 6,250 9,500
Signing Bonus Payout 24,168 - 62,563 62,563
Salary Savings - - (65,280) -
Health Insurance Allocation 151,485 171,028 244,400 244,400 213,200 Life Ins Allocation - - 4,000 4,000 4,200
Dental Ins Allocation 8,084 9,201 15,400 15,400 5,400
Optical Ins Allocation 1,631 1,731 3,100 3,100 2,800
LTD Ins Allocation - - 5,900 5,900 6,200
STD Ins Allocation - - 5,300 5,300 5,600
Medicare 20,386 21,147 19,700 19,700 20,500
Employers' PARS/ARS 2,024 985 -
Employer CaIPERS Retire NC 76,184 83,475 108,400 108,400 113,400 Employee Medical Opt Out Plan 12,012 17,090 16,900 16,900 21,700 Emp Bnft/Insurance Premiums - 46
Health Insurance Premiums 26,495
Dental Insurance Premiums - - - 1,578
Life Insurance Premiums - - - (20)
Optical Insurance Premiums - - - (370)
LTD Ins Premium - - - 716
STD Ins Premium - - - 438
Leave Buyback 27,131 5,428 - - 9,800
Other Employee Benefits - - 1,500 1,500 1,500
TOTAL SALARIES & BENEFITS 1,665,545 1,745,397 2,125,033 2,198,506 2,252,100

MATERIALS, SUPPLIES & SERVICES
Common Area Expenses - - - -
City Events - - - 250
Recruitment Exp - - - -
Software Maintenance - 8,862 -
Repair Maint/Equipment 10,695 16,297 46,000 20,324
Advertising/Promotional 1,059 - 51
Printing & Binding 158 39 1,000
Travel - 1,719
Meetings & Conferences 899 2,389 2,500 2,219
Staff Training 8,938 10,308 10,000 13,538
Dues & Memberships 796 933 1,500 899
Special Department Expenses 6,792 7,133 10,000 10,144
Office Supplies - 1,068 1,500 1,034
Postage - 81 200 44
Uniforms 2,562 9,386 15,000 5,547
Web Based Service/Subcriptions - - - 1
Other Supplies - 213 - 1,357
Community Programs - 237 - 2,560
112
5,000
3,000
35,000
7,000
3,000
15,000
5,000
5,000
1,600
150
15,000
5,000
104.5%
100.0%
136.4%

0.0%
152.0%

0.0%

87.2%
105.0%

35.1%

90.3%
105.1%
105.7%
104.1%

0.0%
104.6%
128.4%

0.0%

0.0%
100.0%
100.0%
106.0%
100.0%

0.0%
100.0%

0.0%

76.1%

0.0%

0.0%
100.0%
120.0%
150.0%
333.3%

50.0%
106.7%

75.0%
100.0%

0.0%

0.0%
100.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Administrative Services
Public Safety Communications
101515
FY24-25
Proposed
Office Equipment - 348 - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 31,560 58,353 87,700 59,688 99,750 113.7%

CIP & EQUIPMENT
Computer Hardware
TOTAL CIP & EQUIPMENT 934 1,123
1,123 1,057
1,057

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
1,698,040 1,804,874
2,212,733 2,259,251

0.0%

0.0%
2,351,850 106.3%
(1,696,802) (1,799,556) (2,197,733) (2,259,251) (2,341,850) 106.6% 113

PROPOSED BUDGET
FISCAL YEAR 2024-25

MATERIALS, SUPPLIES & SERVICES
Dept. Contract Services
Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Administrative Services
Emergency Medical Services
101516
FY24-25
Proposed
% Increase
1,004, 250 1,034,377 1,154,193 1,154,193 1,188,819 103.0% 1,592 0.0%
1,004, 250 1,034,377 1,154,193 1,155,785 1,188,819 103.0% 1,004, 250 1,034,377 1,154,193 1,155,785 1,188,819 103.0% (1,004,250) (1,034,377) (1,154,193) (1,155,785) (1,188,819) 103.0% 114

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Administrative Services
Information Technology
101523
FY24-25
Proposed
Revenues
Other Financing Sources - 31,578 0.0%
Total Revenues 31,578 0.0%
GRAND TOTAL RESOURCES 31,578 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 32,612 69,446 248,400 248,400 259,600 104.5% Alternative H&W Payout 1,250 - 250 250 3,800 1520.0%
Signing Bonus Payout 2,242 - 6,030 6,030 - 0.0%
Health Insurance Allocation 7,385 10,873 60,100 60,100 31,200 51.9% Life Ins Allocation - - 800 800 800 100.0%
Dental Ins Allocation 549 549 4,200 4,200 900 21.4%
Optical Ins Allocation 89 138 800 800 500 62.5%
LTD Ins Allocation - - 1,000 1,000 1,100 110.0%
STD Ins Allocation - - 900 900 1,100 122.2%
Medicare 615 1,009 3,700 3,700 3,800 102.7%
Employer CaIPERS Retire NC 2,427 5,148 19,100 19,100 20,000 104.7% Employee Medical Opt Out Plan - - - - 4,800 100.0%
Emp Bnft/Insurance Premiums - - - 9 - 0.0%
Health Insurance Premiums - - - 3,899 - 0.0%
Dental Insurance Premiums 242 0.0%
Optical Insurance Premiums (58) 0.0%
LTD Ins Premium - 151 0.0%
STD Ins Premium - 92 0.0%
Other Employee Benefits - - 2,000 2,000 1,100 55.0%
TOTAL SALARIES & BENEFITS 53,858 87,163 347,280 351,614 328,700 94.6%

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs - 595 - - - 0.0%
Professional Services - 26,205 100,000 2,421 100,000 100.0% Video Monitoring - - 100,000 88,366 100,000 100.0%
Software Maintenance 402,562 367,135 575,000 527,166 671,000 116.7% Equipment Replacement - 369 - - - 0.0%
Telephone/Internet - 300 - - - 0.0%
Meetings & Conferences - 5,811 2,000 675 5,000 250.0%
Dues & Memberships 259 201 700 1,078 1,100 157.1%
Dept. Contract Services 219,375 308,188 170,000 163,800 - 0.0% Special Department Expenses 5,626 20,186 - - - 0.0%
Office Supplies 347 450 477 500 111.1%
Postage 19 0.0%
Computer Software 68 - 0.0%
Web Based Service/Subcriptions 826 1,341 - 0.0%
Computer Peripheral/Accessory - - - - 8,000 100.0%
Other Supplies - 499 - - - 0.0%
115

PROPOSED BUDGET
FISCAL YEAR 2024-25
Office Equipment
Subscription Principal (GASB)
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Laptops/Tablets
Machinery & Equipment
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
629,914
4,230
78,498
1,335
814,812
FY23-24
Amended
FY23-24
Year End
Estimates
948,150
Administrative Services
Information Technology
101523
FY24-25
Proposed
785,324 885,600

0.0%

93.4%
1,088 43,334 1,000 0.0%
31,578 - 0.0%
78,059 83,315 0.0%
601 - - - 0.0%
79,147 158,828 1,000 - - 0.0%
762,919 1,060,804
1,296,430 1,136,938
1,214,300 93.7%
(762,919) (1,029,225) (1,296,430) (1,136,938) (1,214,300) 93.7% 116

11 PLACENTIA
Rich Heritage, Bright Future

COMMUNITY SERVICES

DEPARTMENT
General Fund Budget
FISCAL YEAR 2024-25
117

Community Services Department
Organizational Chart
Community Services
Coordinator:

Neighborhood Services
& P.A.R.K.S.

Administrative
Assistant
Community Services
Coordinator: Senior
Center, Teen Center, &
Special Events
Director of
Community
Services
Deputy Director of
Community
Services
Community Services
Coordinator: Fields,
Sports, & Parks
118
Management
Analyst
Community Services
Coordinator: Aquatics,
Classes, & Special Events
Facilities Maintenance
Technician (3)

Department oversees the

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 contracted services responsible for the management and operations of the Placentia Navigation Center.

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

Recreation Services Division
Provides educational, recreational, and leisure opportunities for the residents of the community by coordinating, planning, and implementing after-school activities for youth and teens, providing classes for all ages, sports programs for youths and adults, and community wide special events. The Division works closely with the School District and several community organizations to plan programs, events, and services in a cost-effective manner while at the same time avoiding duplication of services. Major community wide events include the Heritage Festival and Parade, Movies in the Park, Concerts in the Park, and the Tamale Festival. The Division manages reservations for City Buildings and picnic shelters as well as schedules, processes, and coordinates athletic field permits and operations for fields in the City. The division also oversees general maintenance and manages renovation projects of City facilities, parks, and athletic fields. The Division is also responsible for the preparation and publication of the City's newsletter, The Placentia 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. 119

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

COMMUNITY SERVICES
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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 Coordinator also serves as the staff liaison to the Senior Citizens Advisory Committee.

Navigation Center Division
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.
120

PROPOSED BUDGET Community Services
FISCAL YEAR 2024-25 Summary
FY21-22
Audited
FY22-23
Audited
Revenues
Recreation Programs 109,420 124,593 151,000 151,000
Excursions - 1,155
Special Events 33,509 - 81,405
Festival Revenue 24,066 28,339 75,000 36,699
Athletic Field Light Fees 76,813 49,435 55,000 115,000
Facility Rental 160,079 119,960 120,000 150,000
Field Use Fees - 56,884 35,000 70,000
Donations & Contributions 1,163 6,350 5,000 11,300
Total Revenues 375,860 419,069 441,000 616,559
GRAND TOTAL RESOURCES 375,860 419,069 441,000 616,559
FY24-25
Proposed
201,000
133.1%

0.0%
30,000 100.0%
85,000 113.3%
125,000 227.3%
160,000 133.3%
75,000 214.3%
5,000 100.0%
681,000 154.4%
681,000 154.4%

SALARIES & BENEFITS
Salaries/Full-Time Regular 637,178 658,689 856,100 856,100 930,800 108.7% Salaries/Part-Time 683,462 898,504 893,902 757,982 884,800 99.0% Salaries/Temporary Employees - - - 185 - 0.0%
Overtime 23,268 36,882 45,000 42,806 45,000 100.0%
Leave Accrual Payout 4,369 6,979 - - - 0.0%
Alternative H&W Payout 7,750 6,250 3,875 3,875 7,800 201.3% Signing Bonus Payout 18,126 - 30,390 30,390 - 0.0%
Other Salaries & Wages 654 374 - 0.0%
Health Insurance Allocation 81,170 86,792 140,000 140,000 164,800 117.7% Life Ins Allocation 2,300 2,300 2,400 104.3%
Dental Ins Allocation 6,800 6,996 9,500 9,500 4,700 49.5% Optical Ins Allocation 1,316 1,345 2,000 2,000 2,100 105.0% LTD Ins Allocation - - 3,500 3,500 3,700 105.7%
STD Ins Allocation - - 3,400 3,400 3,500 102.9%
Medicare 20,241 23,503 12,500 12,500 13,800 110.4%
Employers' PARS/ARS 29,181 35,413 5,700 5,700 8,500 149.1% Employer CaIPERS Retire NC 53,795 59,111 80,700 80,700 91,300 113.1% ICMA Defined Contribution Plan - - - 1,731 - 0.0%
Employee Medical Opt Out Plan 12,012 12,474 12,100 12,100 - 0.0% Emp Bnft/Insurance Premiums - - - 30 - 0.0%
Health Insurance Premiums - - - 16,352 - 0.0%
Dental Insurance Premiums - - - 1,162 - 0.0%
Optical Insurance Premiums - - - (232) - 0.0%
LTD Ins Premium - - - 465 - 0.0%
STD Ins Premium 284 0.0%
Leave Buyback 1,248 - 2,200 100.0%
Other Employee Benefits 9,400 9,400 9,500 101.1%
Contra - Salaries (68,318) (78,809) - 0.0%
TOTAL SALARIES & BENEFITS 1,512,253 1,754,503 2,110,367 1,992,229 2,174,900 103.1%

MATERIALS, SUPPLIES & SERVICES
Third Party Administration
Misc Bank Charges
Credit Card Write-offs
Toll Roads Expense
City Events
Recruitment Exp
Instructional Services
Professional Services
Repair & Maint/Facilities
3,925
25,798
47,439
448,945
5,618 3,500 4,623
3,976 3,500 3,802
422 - 44
30 310
187
9,412 25,000 16,556
92,864 119,800 99,304
432,413 102,886 79,675
121
4,500
3,500
25,000
100,200
178,000
128.6%
100.0%

0.0%

0.0%
100.0%

83.6%
173.0%

PROPOSED BUDGET Community Services
FISCAL YEAR 2024-25 Summary
Repair/Maint - Parks & Fields
Repair/Maint - Park Lights
Paint Supplies
Telephone/Internet
Printing & Binding
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Entertainment Services
Excursions
Officiating
Dept. Contract Services
Other Purchased Services
Special Department Expenses
Street Signs
Office Supplies
Postage
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
FY21-22
Audited
FY22-23
Audited
28,823
12,934
1,604
2,050
4,292
73,133
96,762
9,252
15,300
8,583
778,838
450,211 394,601
33,500 14,337 33,500
43 351 -
24,590 55,095 44,278 54,600
1,282
27,470 17,200 12,144
2,506 4,000 2,098 5,000
2,270 4,500 1,455 4,700
12,015 18,150 17,047 21,500
2,828 7,600 6,933 7,600
4,284 6,350 4,284 4,500
114,200 84,200 114,200
83,552 109,850 99,951 114,100
69,083 108,300 60,395 112,700
55 7,545 8,400 1,231 8,400
15,291 15,300 10,661 16,000
464
2,934 19
900 - 732
8,200 10,000 4,435
708 -
402 - 983
6,567 - 5,070
43,772 12,805 47,544
2,372 - -
249 - -
862,595 1,230,147 1,018,772 1,306,700
FY24-25
Proposed
481,700
10,000
2,000
5,000
107.0%
100.0%

0.0%

99.1%

0.0%

0.0%
125.0%
104.4%
118.5%
100.0%

70.9%
100.0%
103.9%
104.1%

0.0%
100.0%
104.6%

0.0%

0.0%
100.0%

0.0%

39.0%

0.0%

0.0%
106.2%

CIP & EQUIPMENT
Computer Hardware 571 3,094 - - - 0.0%
Machinery & Equipment - - 36,203 36,203 26,000 71.8%
Furniture & Fixtures 3,373 6,756 700 1,156 5,750 821.4% TOTAL CIP & EQUIPMENT 3,944 9,849 36,903 37,359 31,750 86.0% EXPENDITURES GRAND TOTAL 2,295,034 2,626,947 3,377,417 3,048,361

NET CHANGE IN POSITION
3,513,350
104.0%
(1,919,175) (2,207,879) (2,936,417) (2,431,802) (2,832,350) 96.5% 122

PROPOSED BUDGET
FISCAL YEAR 2024-25

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Professional Services
Repair & Maint/Facilities
Repair/Maint - Parks & Fields
Repair/Maint - Park Lights
Dept. Contract Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment
Furniture & Fixtures

TOTAL CIP & EQUIPMENT
FY21-22
Audited
FY22-23
Audited
1,152
1,152
FY23-24
Amended
FY23-24
Year End
Estimates
Community Services
Park Maintenance
104055
FY24-25
Proposed
% Increase
222,300 100.0%
2,800 100.0%
67,600 100.0%
700 100.0%
1,500 100.0%
900 100.0%
1,000 100.0%
900 100.0%
3,300 100.0%
27,800 100.0%
200 100.0%
329,000 100.0%
10,000 100.0%
178,000 100.0%
481,700 100.0%
33,500 100.0%
114,200 100.0%
817,400 100.0%
26,000 100.0%
5,750 100.0%
31,750 100.0%
EXPENDITURES GRAND TOTAL 1,152 1,178,150 100.0%
NET CHANGE IN POSITION (1,152) - - - (1,178,150) 100.0% 123

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits
Contra - Salaries

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Community Services
Comm Svc Administration
104070
FY24-25
Proposed
214,195 221,907 248,300 248,300 257,100 103.5%
(932) - 1,117 0.0%
1,778 4,618 - - - 0.0%
1,250 750 375 375 900 240.0%
5,547 9,847 9,847 0.0%
8,697 12,133 13,000 13,000 17,400 133.8%
400 400 400 100.0%
1,098 1,154 700 700 400 57.1%
178 208 200 200 200 100.0%
700 700 700 100.0%
800 800 800 100.0%
3,347 3,284 3,600 3,600 3,800 105.6%
5,188 4,895 5,700 5,700 8,500 149.1%
11,918 12,727 19,100 19,100 19,800 103.7%
- 1,731 0.0%
7 0.0%
- 2,694 0.0%
- 195 0.0%
- (40) 0.0%
- 183 0.0%
- 112 0.0%
- 2,200 100.0%
9,000 9,000 9,000 100.0%
(10,739) (24,320) - 0.0%
242,457 236,424 311,722 317,720 321,200 103.0%

MATERIALS, SUPPLIES & SERVICES
Third Party Administration 3,925 276 - 0.0%
Professional Services 1,152 1,455 1,400 892 0.0%
Printing & Binding 22,544 19,194 37,600 31,937 37,600 100.0% Travel - 799 0.0%
Meetings & Conferences 4,462 5,885 4,000 1,088 0.0%
Dues & Memberships 170 340 2,000 170 2,000 100.0%
Special Department Expenses 28 454 - 0.0%
Office Supplies 7,577 1,894 5,000 619 5,000 100.0%
Postage 15,300 15,001 15,300 10,320 16,000 104.6%
Computer Software 459 - - 0.0%
Web Based Service/Subcriptions 228 - - 2,000 100.0%
Office Equipment 109 - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 55,157 45,295 65,300 45,824 62,600 95.9%

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
97 - 0.0%
3,373 2,761 - 0.0%
3,373 2,859 - 0.0%
300,987 284,577
377,022 363,544
383,800 101.8%
NET CHANGE IN POSITION (300,987) (284,577) (377,022) (363,544) (383,800) 101.8% 124

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Community Services
Comm Svc/Recreation Svc
104071
FY24-25
Proposed
Revenues
Recreation Programs 109,420 124,593 115,000 151,000 165,000 143.5% Excursions - 1,155 0.0%
Special Events - 85 - 27,660 - 0.0%
Festival Revenue - (2,718) - (298) - 0.0%
Athletic Field Light Fees 76,813 49,435 55,000 115,000 125,000 227.3% Facility Rental 160,079 119,960 120,000 150,000 160,000 133.3% Field Use Fees - 56,884 35,000 70,000 75,000 214.3%
Donations & Contributions 1,000 6,200 5,000 10,300 5,000 100.0% Total Revenues 346,190 354,438 330,000 524,817 530,000 160.6% GRAND TOTAL RESOURCES 346,190 354,438 330,000 524,817 530,000 160.6%

SALARIES & BENEFITS
Salaries/Full-Time Regular 361,335 399,964 376,500 376,500 387,100 102.8% Salaries/Part-Time 559,994 695,836 695,800 630,792 687,500 98.8% Salaries/Temporary Employees - - - 185 - 0.0%
Overtime 17,288 28,901 30,000 27,768 30,000 100.0%
Leave Accrual Payout 2,591 2,361 - - - 0.0%
Alternative H&W Payout 5,250 5,250 2,250 2,250 2,800 124.4% Signing Bonus Payout 10,835 - 17,507 17,507 - 0.0%
Other Salaries & Wages 654 374 - 0.0%
Health Insurance Allocation 64,185 70,027 48,600 48,600 71,100 146.3% Life Ins Allocation 1,100 1,100 1,100 100.0%
Dental Ins Allocation 5,517 5,733 3,400 3,400 2,600 76.5% Optical Ins Allocation 1,044 1,082 700 700 900 128.6%
LTD Ins Allocation - - 1,700 1,700 1,700 100.0%
STD Ins Allocation - - 1,500 1,500 1,500 100.0%
Medicare 14,083 16,601 5,500 5,500 5,700 103.6%
Employers' PARS/ARS 19,421 24,189 - - - 0.0%
Employer CaIPERS Retire NC 37,081 41,099 37,800 37,800 38,700 102.4% Employee Medical Opt Out Plan 12,012 12,474 12,100 12,100 - 0.0% Emp Bnft/Insurance Premiums - - - 14 - 0.0%
Health Insurance Premiums - - - 6,318 - 0.0%
Dental Insurance Premiums - - - 604 - 0.0%
Optical Insurance Premiums - - - (106) - 0.0%
LTD Ins Premium - - - 182 - 0.0%
STD Ins Premium - - - 112 - 0.0%
Other Employee Benefits 200 200 200 100.0%
Contra - Salaries (21,000) - 0.0%
TOTAL SALARIES & BENEFITS 1,112,539 1,282,891 1,234,657 1,174,726 1,230,900 99.7%

MATERIALS, SUPPLIES & SERVICES
Third Party Administration 5,343 3,500 4,623
Misc Bank Charges 3,976 3,500 3,802
Credit Card Write-offs 422 - 44
Toll Roads Expense - - - 30
City Events - - - 310
Recruitment Exp - - - 187
Instructional Services 25,798 9,412 25,000 16,556
Professional Services 33,665 72,695 55,700 52,027
Repair & Maint/Facilities 448,945 432,413 - 1,293
Paint Supplies - - - 43
Telephone/Internet - 351 - -
125
4,500
3,500
25,000
49,700
128.6%
100.0%

0.0%

0.0%
100.0%

89.2%

0.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
Printing & Binding
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Excursions
Officiating
Other Purchased Services
Special Department Expenses
Office Supplies
Postage
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
Community Services
Comm Svc/Recreation Svc
104071
FY24-25
Proposed
4,208 4,296 4,700 2,764 4,700 100.0%
483 0.0%
8,472 21,356 13,200 10,584 0.0%
1,604 2,506 4,000 2,098 5,000 125.0%
1,880 1,930 2,500 1,285 2,700 108.0%
2,828 7,600 6,933 7,600 100.0%
4,292 4,284 6,350 4,284 4,500 70.9%
21,448 23,987 23,000 16,464 31,500 137.0%
57,812 49,278 70,000 33,889 71,400 102.0%
3,764 - 150 - 0.0%
290 - 143 - 0.0%
464 - 0.0%
2,830 - 19 - 0.0%
729 - 732 0.0%
8,583 8,200 10,000 4,365 10,000 100.0%
249 - 0.0%
174 - 983 0.0%
6,508 5,070 0.0%
24,468 24,137 0.0%
1,778 0.0%
249 - 0.0%
616,705 684,315 229,050 193,762 220,100 96.1%
2,374
3,549
5,923
1,729,244 1,973,129
1,463,707 1,368,487

0.0%

0.0%
1,451,000 99.1%
(1,383,054) (1,618,691) (1,133,707) (843,670) (921,000) 81.2% 126

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Community Services
Neighborhood Services
104072
FY24-25
Proposed
Revenues
Donations & Contributions - - - 1,000 0.0%
Total Revenues 3,440 1,000 0.0%
GRAND TOTAL RESOURCES 3,440 1,000 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 61,649 35,210 54,100 54,100 64,300 118.9% Salaries/Part-Time 67,083 104,228 83,000 68,241 94,600 114.0% Overtime 5,980 8,775 10,000 3,719 10,000 100.0%
Alternative H&W Payout 1,250 250 - 1,300 100.0%
Health Insurance Allocation 8,288 4,632 22,600 22,600 8,700 38.5% Life Ins Allocation 200 200 200 100.0%
Dental Ins Allocation 185 110 1,600 1,600 200 12.5%
Optical Ins Allocation 94 55 300 300 100 33.3%
LTD Ins Allocation 300 300 300 100.0%
STD Ins Allocation 300 300 300 100.0%
Medicare 1,993 2,156 800 800 1,000 125.0%
Employers' PARS/ARS 2,458 2,647 - 0.0%
Employer CaIPERS Retire NC 4,795 5,143 4,200 4,200 5,000 119.0% Emp Bnft/Insurance Premiums - 4 0.0%
Health Insurance Premiums - 2,053 0.0%
Dental Insurance Premiums - 67 - 0.0%
Optical Insurance Premiums - (21) - 0.0%
LTD Ins Premium - 51 - 0.0%
STD Ins Premium - 31 - 0.0%
Other Employee Benefits 100 100 100 100.0%
Contra - Salaries (36,879) (33,489) - 0.0%
TOTAL SALARIES & BENEFITS 118,640 129,716 177,500 158,643 186,100 104.8%

MATERIALS, SUPPLIES & SERVICES
Other Purchased Services 532 2,000 2,000 100.0%
Special Department Expenses 5,215 1,202 3,000 2,202 3,000 100.0% Office Supplies 1,675 849 2,500 449 2,500 100.0%
Small Furniture & Fixture 171 - 0.0%
Other Supplies 24 - 0.0%
Community Programs 3,271 - 4,339 0.0%
Office Equipment 485 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 6,890 6,533 7,500 6,991 7,500 100.0%

CIP & EQUIPMENT
Computer Hardware 571 622 - - 0.0%
Furniture & Fixtures 445 - - 0.0%
TOTAL CIP & EQUIPMENT 571 1,067 - - 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
126,100 137,316
(122,660) (137,316)
127
185,000 165,634
(185,000) (164,634)
193,600 104.6%
(193,600) 104.6%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Community Services
Tamale Festival
104073
FY24-25
Proposed
Revenues
Special Events - - - 27,660 30,000 100.0%
Festival Revenue - - 45,000 45,000 100.0%
Total Revenues 45,000 27,660 75,000 166.7%
GRAND TOTAL RESOURCES 45,000 27,660 75,000 166.7%

SALARIES & BENEFITS
Salaries/Part-Time

TOTAL SALARIES & BENEFITS
7,500 - 7,600 101.3%
7,500 7,600 101.3%

MATERIALS, SUPPLIES & SERVICES
Professional Services 13,700 13,669 11,500 83.9%
Printing & Binding 2,000 1,095 1,500 75.0%
Entertainment Services 650 250 4,000 615.4%
Other Purchased Services 32,250 28,002 28,000 86.8%
Special Department Expenses 2,000 932 2,000 100.0%
Community Programs - - 554 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES - 50,600 44,502 47,000 92.9%

EXPENDITURES GRAND TOTAL
58,100 44,502 54,600 94.0%
NET CHANGE IN POSITION (13,100) (16,842) 20,400 -155.7% 128

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
Revenues
Recreation Programs - - 36,000
Total Revenues 36,000
GRAND TOTAL RESOURCES 36,000

SALARIES & BENEFITS
Salaries/Part-Time

TOTAL SALARIES & BENEFITS
23,402
23,402
FY23-24
Year End
Estimates
Community Services
Summer Programs
104074
FY24-25
Proposed
36,000 100.0%
36,000 100.0%
36,000 100.0%
9,500
9,500

40.6%

MATERIALS, SUPPLIES & SERVICES
Meetings & Conferences - 14 0.0%
Entertainment Services 12,015 17,500 16,797 17,500 100.0% Other Purchased Services 12,700 6,800 8,500 8,500 8,500 100.0% Special Department Expenses 467 172 2,000 785 2,000 100.0% Community Programs 9,800 6,079 5,000 51.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 13,423 18,987 37,800 32,174 33,000 87.3% EXPENDITURES GRAND TOTAL 13,423 18,987 61,202 32,174 42,500 69.4% NET CHANGE IN POSITION (13,423) (18,987) (25,202) (32,174) (6,500) 25.8% 129

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Special Events - 33,424
Total Revenues 33,424
GRAND TOTAL RESOURCES 33,424

MATERIALS, SUPPLIES & SERVICES
Other Purchased Services
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL
FY23-24
Amended
FY23-24
Year End
Estimates
26,085
26,085
26,085
Community Services
Community Special Events
104075
FY24-25
Proposed
% Increase

0.0%

0.0%
37,997 - 51 0.0%
1,614 - 61 0.0%
39,611 - 112 0.0%
39,611 - 112 0.0%
NET CHANGE IN POSITION - (6,187) - 25,973 0.0%
130

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited

SALARIES & BENEFITS
Salaries/Full-Time Regular - 1,330 177,200 177,200
Overtime - 139 5,000 10,202
Alternative H&W Payout - - 1,250 1,250
Signing Bonus Payout - - 3,036 3,036
Health Insurance Allocation - - 55,800 55,800
Life Ins Allocation - - 600 600
Dental Ins Allocation - - 3,800 3,800
Optical Ins Allocation - - 800 800
LTD Ins Allocation - - 800 800
STD Ins Allocation - - 800 800
Medicare 30 2,600 2,600
Employer CaIPERS Retire NC 128 19,600 19,600
Emp Bnft/Insurance Premiums - 5
Health Insurance Premiums - 5,287
Dental Insurance Premiums - 297
Optical Insurance Premiums - (65)
LTD Ins Premium - 49
STD Ins Premium - 30
Other Employee Benefits 100 100
TOTAL SALARIES & BENEFITS - 1,627 271,386 282,191
Community Services
Park Maintinance
104076
FY24-25
Proposed
5,000
5,000

0.0%
100.0%

0.0%

1.8%

MATERIALS, SUPPLIES & SERVICES
Professional Services 20,000 8,736 0.0%
Repair & Maint/Facilities 102,886 77,647 0.0%
Repair/Maint - Parks & Fields 450,211 394,601 0.0%
Repair/Maint - Park Lights 33,500 14,337 0.0%
Dept. Contract Services 114,200 84,200 0.0%
Special Department Expenses - - 238 0.0%
Uniforms - 70 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 720,797 579,830 0.0%

CIP & EQUIPMENT
Machinery & Equipment 36,203 36,203 0.0%
Furniture & Fixtures 700 1,156 0.0%
TOTAL CIP & EQUIPMENT 36,903 37,359 0.0%
EXPENDITURES GRAND TOTAL 1,627

NET CHANGE IN POSITION
1,029,086 899,380
(1,627) (1,029,086) (899,380)
131
5,000 0.5%
(5,000) 0.5%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Festival Revenue 24,066 31,057 30,000 36,997
Total Revenues 24,229 31,057 30,000 36,997

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC

TOTAL SALARIES & BENEFITS
24,229 31,057
Community Services
Heritage Festival
104078
FY24-25
Proposed
40,000
133.3%
40,000 133.3%
30,000 36,997 40,000 133.3%
272 - - 0.0%
17,263 18,000 48 18,000 100.0%
254 - - 0.0%
637 - 0.0%
14 - 0.0%
18,440 18,000 48 18,000 100.0%

MATERIALS, SUPPLIES & SERVICES
Professional Services 11,470 18,714 29,000 23,981 29,000 100.0% Repair & Maint/Facilities 415 0.0%
Printing & Binding 1,816 1,101 10,795 8,481 10,800 100.0% Meetings & Conferences 229 425 0.0%
Other Purchased Services 36,935 14,236 41,900 46,034 41,900 100.0% Special Department Expenses 21,250 15,112 19,300 19,881 22,300 115.5% Street Signs - 55 0.0%
Office Supplies 929 900 900 100.0%
Postage - 198 0.0%
Community Programs 5,646 3,005 6,029 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 71,471 55,966 104,900 105,498 104,900 100.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
71,471 74,406
(47,242) (43,349)
132
122,900 105,546
(92,900) (68,549)
122,900 100.0%
(82,900) 89.2%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Community Services
Senior Services
104079
FY24-25
Proposed
% Increase
Revenues
Donations & Contributions 150 - 0.0%
Total Revenues 2,000 150 0.0%
GRAND TOTAL RESOURCES 2,000 150 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 6 - 0.0%
Salaries/Part-Time 55,737 81,178 66,200 58,901 67,600 102.1% Medicare 808 1,177 - 0.0%
Employers' PARS/ARS 2,090 3,045 - 0.0%
TOTAL SALARIES & BENEFITS 37,936 85,405 66,200 58,901 67,600 102.1%

MATERIALS, SUPPLIES & SERVICES
Repair & Maint/Facilities - 320 0.0%
Meetings & Conferences - 34 0.0%
Other Purchased Services 2,050 2,200 900 2,200 100.0%
Special Department Expenses 11,990 2,866 12,000 2,469 12,000 100.0% Office Supplies 109 - 13 0.0%
Small Tools/Equipment 105 - 0.0%
Other Supplies 36 0.0%
Community Programs 8,773 - 6,345 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 14,040 11,888 14,200 10,081 14,200 100.0%

EXPENDITURES GRAND TOTAL
51,976 97,293 80,400 68,982 81,800 101.7%
NET CHANGE IN POSITION (49,976) (97,143) (80,400) (68,982) (81,800) 101.7% 133

PLACENTIA
Rich Heritage, Bright Future

DEVELOPMENT SERVICES

DEPARTMENT
General Fund Budget
FISCAL YEAR 2024-25
134

Development Services Department
Organizational Chart
Administrative
Assistant
Plans Examiner
Building Permit
Technician (2)
Director of
Development
Services
Planning Manager
Associate Planner
Planning
Technician
GIS Technician
135
Code
Enforcement
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, commercial,
and industrial projects, Use Permits and Variances. In addition, current planning evaluates all development proposals for compliance with the California Environmental Quality Act (CEQA) and City Environmental Guidelines. Advanced Planning provides long range land planning and zoning services including the maintenance and updating of the City's General Plan, Specific Plans, and other visioning documents.

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

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

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.
136

DEVELOPMENT SERVICES
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.
137

PROPOSED BUDGET Development Services
FISCAL YEAR 2024-25 Summary
Revenues
Business License Fees
Building Permits
Banner Permits
Plumbing Permits
Fire Plan Check/Permit
Electrical Permits
Heat/Ventilation Air Cond
Swimming Pool Permits
Waived Banner Permit Fees
Planning Division Fees
Landscape Review Fees
Sanitation Collect Fees
Business Site Insp Fee
Administrative Citations
Reimbursements/Other Revenue
Total Revenues
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
69 - 0.0%
763,782 764,782 800,000 775,000 815,000 101.9%
350 - 350 350 100.0%
87,050 105,687 90,000 90,000 94,500 105.0%
94,773 63,031 - - - 0.0%
138,445 128,204 125,000 135,000 141,750 113.4%
78,376 103,855 112,000 120,000 126,000 112.5%
43,105 40,742 70,000 42,000 55,000 78.6%
(13,046) - - - 0.0%
250,364 250,000 275,000 290,000 116.0%
2,820 15,000 15,000 20,000 133.3%
25,632 15,000 15,000 25,000 166.7%
6,400 6,000 9,000 9,450 157.5%
(1,515) 121,103 120,000 120,000 125,000 104.2%
13,003 - 9,612 - 0.0%
1,204,015 1,612,996 1,603,000 1,605,962 1,702,050 106.2%

TRANSFERS IN
Transfer in from GP Update - - 4,950 - 0.0%
TOTAL TRANSFERS 4,950 - 0.0%
GRAND TOTAL RESOURCES 1,204,015 1,612,996 1,607,950 1,605,962 1,702,050 105.9%

SALARIES & BENEFITS
Salaries/Full-Time Regular 802,269 823,243 956,200 956,200 1,106,100 115.7% Salaries/Part-Time 75,718 71,466 45,600 46,713 50,000 109.6% Overtime 894 1,497 - 1,232 500 100.0%
Leave Accrual Payout 7,059 11,153 - 0.0%
Alternative H&W Payout 9,438 6,013 5,513 5,513 10,300 186.8% Signing Bonus Payout 22,131 - 40,094 40,094 - 0.0%
Salary Savings - - (100,000) - - 0.0%
Health Insurance Allocation 111,565 107,841 183,100 183,100 147,400 80.5% Life Ins Allocation - - 2,600 2,600 3,000 115.4%
Dental Ins Allocation 10,865 10,900 13,200 13,200 7,600 57.6% Optical Ins Allocation 1,982 2,018 2,500 2,500 2,200 88.0% LTD Ins Allocation - - 4,000 4,000 4,400 110.0%
STD Ins Allocation - - 4,000 4,000 4,200 105.0%
Medicare 14,217 13,797 15,000 15,000 16,100 107.3%
Employers' PARS/ARS 7,245 7,127 5,800 5,800 8,700 150.0% Employer CaIPERS Retire NC 59,545 60,879 79,000 79,000 85,100 107.7% Employee Medical Opt Out Plan 26,193 26,512 16,900 16,900 26,500 156.8% Emp Bnft/Insurance Premiums - - 25 0.0%
Health Insurance Premiums - 12,779 0.0%
Dental Insurance Premiums - - - 1,094 - 0.0%
Life Insurance Premiums - - - (49) - 0.0%
Optical Insurance Premiums - - - (210) - 0.0%
LTD Ins Premium - - - 377 - 0.0%
STD Ins Premium - - - 231 - 0.0%
Leave Buyback 31,257 11,175 - - 28,600 100.0%
Other Employee Benefits - - 12,600 12,600 12,600 100.0% Contra - Salaries (64,846) (36,326) - - - 0.0%
TOTAL SALARIES & BENEFITS 1,138,741 1,117,294 1,286,106 1,402,697 1,513,300 117.7% 138

PROPOSED BUDGET Development Services
FISCAL YEAR 2024-25 Summary
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed

MATERIALS, SUPPLIES & SERVICES
Legal Services - 176 0.0%
Landscape Review Expense 2,820 15,000 9,350 15,000 100.0% Fire Plan Check Services 39,071 49,464 9,230 9,230 0.0% City Events - 289 0.0%
Professional Services 15,709 65,302 25,050 18,153 25,050 100.0% Software Maintenance 7,454 - 0.0%
Printing & Binding 36 305 - - 0.0%
Travel 1,485 - 4,895 0.0%
Meetings & Conferences 5,969 10,443 6,470 7,702 7,000 108.2% Staff Training 129 464 1,200 594 1,300 108.3%
Dues & Memberships 2,070 2,773 3,000 1,350 650 21.7%
Dept. Contract Services 253,895 454,181 464,300 440,600 213,000 45.9% Special Department Expenses 13,010 200 108 0.0%
Office Supplies 2,241 3,265 7,000 5,921 2,500 35.7%
Books & Periodicals 1,558 - 600 100.0%
Postage - 27 - - 100 100.0%
Small Tools/Equipment 168 - 200 100.0%
Uniforms 883 560 2,000 3,584 1,750 87.5%
Personal Protection Equipment 848 974 - 2,000 100.0%
Resident Vehicle Rebate Prog 9,500 42,500 0.0%
Web Based Service/Subcriptions 320 - 0.0%
Community Programs - - 21 - 0.0%
Pass -Through Waived Permit Fee 82 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 343,993 644,144 533,450 501,974 269,150 50.5%

CIP & EQUIPMENT
Computer Hardware - 12 - - - 0.0%
TOTAL CIP & EQUIPMENT - 12 - - - 0.0%
EXPENDITURES GRAND TOTAL 1,482,734 1,761,451 1,819,556 1,904,671 1,782,450 98.0% NET CHANGE IN POSITION (278,719) (148,455) (211,606) (298,709) (80,400) 38.0% 139

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Waived Banner Permit Fees - (7,880)
Planning Division Fees - 250,364
Landscape Review Fees - 2,820
Business Site Insp Fee - 80
Reimbursements/Other Revenue - 13,000
Total Revenues - 258,384

TRANSFERS IN
Transfer in from GP Update

TOTAL TRANSFERS

GRAND TOTAL RESOURCES
Development Services
Planning
102531
FY24-25
Proposed

0.0%
250,000 275,000 290,000 116.0%
15,000 15,000 20,000 133.3%

0.0%
9,612 - 0.0%
265,000 299,612 310,000 117.0%
4,950
4,950

0.0%

0.0%
258,384 269,950 299,612 310,000 114.8%

SALARIES & BENEFITS
Salaries/Full-Time Regular 501,681 555,858 639,200 639,200 765,000 119.7% Salaries/Part-Time 22,815 12,053 16,600 8,976 15,000 90.4% Overtime 472 642 - 370 500 100.0%
Leave Accrual Payout 3,608 9,059 - - - 0.0%
Alternative H&W Payout 5,000 4,250 3,500 3,500 6,000 171.4% Signing Bonus Payout 12,828 - 25,879 25,879 - 0.0%
Salary Savings - - (100,000) - - 0.0%
Health Insurance Allocation 64,829 63,109 88,000 88,000 93,600 106.4% Life Ins Allocation 1,800 1,800 1,900 105.6%
Dental Ins Allocation 6,089 6,597 6,600 6,600 4,500 68.2% Optical Ins Allocation 1,063 1,184 1,300 1,300 1,300 100.0% LTD Ins Allocation 2,500 2,500 2,700 108.0%
STD Ins Allocation - - 2,500 2,500 2,700 108.0%
Medicare 8,490 8,829 10,300 10,300 11,100 107.8%
Employers' PARS/ARS 6,146 5,969 5,800 5,800 8,700 150.0% Employer CaIPERS Retire NC 33,503 37,200 54,500 54,500 58,800 107.9% Employee Medical Opt Out Plan 11,966 15,428 16,900 16,900 16,900 100.0% Emp Bnft/Insurance Premiums - - - 12 - 0.0%
Health Insurance Premiums - - - 6,714 - 0.0%
Dental Insurance Premiums - - - 603 - 0.0%
Life Insurance Premiums - - - (49) - 0.0%
Optical Insurance Premiums - - - (115) - 0.0%
LTD Ins Premium - - - 192 - 0.0%
STD Ins Premium - - - 118 - 0.0%
Leave Buyback 21,767 11,175 - - 28,600 100.0%
Other Employee Benefits 11,400 11,400 11,400 100.0%
TOTAL SALARIES & BENEFITS 700,258 731,353 786,779 886,998 1,028,700 130.7%

MATERIALS, SUPPLIES & SERVICES
Legal Services - 176 0.0%
Landscape Review Expense 2,820 15,000 9,350 15,000 100.0% City Events - 289 0.0%
Professional Services 10,909 58,445 24,950 18,153 24,950 100.0% Travel - - - 3,057 - 0.0%
Meetings & Conferences 837 3,893 6,270 6,879 5,000 79.7% Staff Training 15 - 500 - 500 100.0%
Dues & Memberships 1,535 1,625 1,600 663 650 40.6%
Office Supplies 568 634 3,700 2,536 1,500 40.5%
Postage - - - - 100 100.0%
140

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Uniforms
TOTAL MATERIALS, SUPPLIES & SERVICES 14,138

CIP & EQUIPMENT
Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY23-24
Amended
500
67,417 52,520
12 12
714,396 798,783
(714,396) (540,399)
141
FY23-24
Year End
Estimates
644
Development Services
Planning
102531
FY24-25
Proposed
250
41,748 47,950
839,299 928,746
(569,349) (629,133)

50.0%

91.3%

0.0%

0.0%
1,076,650 128.3%
(766,650) 134.7%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Development Services
Building & Safety
102532
FY24-25
Proposed
Revenues
Business License Fees - 69 - 0.0%
Building Permits 763,782 764,782 800,000 775,000 815,000 101.9% Banner Permits - 350 - 350 350 100.0%
Plumbing Permits 87,050 105,687 90,000 90,000 94,500 105.0% Fire Plan Check/Permit 94,773 63,031 - 0.0%
Electrical Permits 138,445 128,204 125,000 135,000 141,750 113.4% Heat/Ventilation Air Cond 78,376 103,855 112,000 120,000 126,000 112.5% Swimming Pool Permits 43,105 40,742 70,000 42,000 55,000 78.6% Waived Banner Permit Fees (5,166) - 0.0%
Sanitation Collect Fees 25,632 15,000 15,000 25,000 166.7% Business Site Insp Fee 6,320 6,000 9,000 9,450 157.5%
Reimbursements/Other Revenue 3 - 0.0%
Total Revenues 1,205,530 1,233,509 1,218,000 1,186,350 1,267,050 104.0% GRAND TOTAL RESOURCES 1,205,530 1,233,509 1,218,000 1,186,350 1,267,050 104.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 97,774 37,441 180,700 180,700 185,100 102.4% Overtime - 202 0.0%
Leave Accrual Payout 3,007 480 - 0.0%
Alternative H&W Payout 2,500 500 250 250 2,800 1120.0%
Signing Bonus Payout 3,593 2,803 2,803 0.0%
Health Insurance Allocation 13,025 9,222 53,800 53,800 31,200 58.0% Life Ins Allocation 300 300 600 200.0%
Dental Ins Allocation 2,529 2,055 3,700 3,700 2,000 54.1% Optical Ins Allocation 452 368 600 600 500 83.3%
LTD Ins Allocation 800 800 900 112.5%
STD Ins Allocation 900 900 800 88.9%
Medicare 1,721 658 2,700 2,700 2,700 100.0%
Employer CaIPERS Retire NC 7,402 2,786 14,000 14,000 14,300 102.1% Employee Medical Opt Out Plan 12,012 7,392 - 4,800 100.0% Emp Bnft/Insurance Premiums - 9 0.0%
Health Insurance Premiums - 3,249 0.0%
Dental Insurance Premiums - 299 0.0%
Optical Insurance Premiums - (49) 0.0%
LTD Ins Premium - 103 0.0%
STD Ins Premium - 63 0.0%
Other Employee Benefits 200 200 200 100.0%
TOTAL SALARIES & BENEFITS 144,017 60,902 260,753 264,629 245,900 94.3%

MATERIALS, SUPPLIES & SERVICES
Fire Plan Check Services 39,071 49,464 9,230 9,230 0.0% Software Maintenance 7,454 - 0.0%
Meetings & Conferences 200 200 0.0%
Staff Training 100 100 500 500.0%
Dues & Memberships 35 1,000 488 0.0%
Dept. Contract Services 238,616 439,607 449,000 425,600 213,000 47.4% Office Supplies 1,087 2,509 3,000 2,932 500 16.7%
Books & Periodicals 1,558 - 600 100.0%
Community Programs - 21 0.0%
Pass -Through Waived Permit Fee 82 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 278,774 500,708 462,530 438,571 214,600 46.4% 142

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
422,791 561,610
782,739 671,899
143
723,283 703,200
494,717 483,151
460,500 63.7%
806,550 163.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Development Services
Code Enforcement
102533
FY24-25
Proposed
Revenues
Administrative Citations (1,515) 121,103 120,000 120,000 125,000 104.2% Total Revenues (1,515) 121,103 120,000 120,000 125,000 104.2% GRAND TOTAL RESOURCES (1,515) 121,103 120,000 120,000 125,000 104.2%

SALARIES & BENEFITS
Salaries/Full-Time Regular 73,515 75,934 136,300 136,300 156,000 114.5% Salaries/Part-Time 52,903 59,412 29,000 37,737 35,000 120.7% Overtime 422 855 - 660 0.0%
Leave Accrual Payout 380 - 0.0%
Alternative H&W Payout 1,250 250 250 250 1,500 600.0%
Signing Bonus Payout 2,193 4,244 4,244 - 0.0%
Health Insurance Allocation 21,711 22,529 41,300 41,300 22,600 54.7% Life Ins Allocation 500 500 500 100.0%
Dental Ins Allocation 1,541 1,541 2,900 2,900 1,100 37.9% Optical Ins Allocation 276 276 600 600 400 66.7%
LTD Ins Allocation 700 700 800 114.3%
STD Ins Allocation 600 600 700 116.7%
Medicare 1,887 1,987 2,000 2,000 2,300 115.0%
Employers' PARS/ARS 1,099 1,158 - 0.0%
Employer CaIPERS Retire NC 7,351 7,784 10,500 10,500 12,000 114.3% Employee Medical Opt Out Plan - 4,800 100.0%
Emp Bnft/lnsurance Premiums - 5 0.0%
Health Insurance Premiums - 2,816 0.0%
Dental Insurance Premiums - 193 0.0%
Optical Insurance Premiums - (46) 0.0%
LTD Ins Premium - 82 0.0%
STD Ins Premium - 50 0.0%
Other Employee Benefits 1,000 1,000 1,000 100.0%
TOTAL SALARIES & BENEFITS 164,147 172,107 229,894 242,390 238,700 103.8%

MATERIALS, SUPPLIES & SERVICES
Professional Services 100 100 100.0%
Travel - - 30 0.0%
Meetings & Conferences - 25 2,000 100.0%
Staff Training 114 464 600 494 300 50.0%
Dues & Memberships 285 200 400 200 0.0%
Dept. Contract Services 15,278 14,574 15,300 15,000 0.0% Special Department Expenses 12,735 - 200 108 0.0%
Office Supplies 154 122 300 453 500 166.7%
Small Tools/Equipment 168 - 200 100.0%
Uniforms 883 560 1,500 2,940 1,500 100.0%
Personal Protection Equipment 848 974 - 2,000 100.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 30,298 17,063 18,400 19,250 6,600 35.9%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
194,445 189,169 248,294 261,640
(195,960) (68,066) (128,294) (141,640)
144
245,300 98.8%
(120,300) 93.8%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited

SALARIES & BENEFITS
Salaries/Full-Time Regular 129,300 154,009
Leave Accrual Payout 443 1,233
Alternative H&W Payout 688 1,013
Signing Bonus Payout 3,517
Health Insurance Allocation 12,000 12,980
Dental Ins Allocation 705 707
Optical Ins Allocation 191 190
Medicare 2,119 2,322
Employer CaIPERS Retire NC 11,289 13,110
Employee Medical Opt Out Plan 2,215 3,692
Contra - Salaries (64,846) (36,326)
TOTAL SALARIES & BENEFITS 130,320 152,932
FY23-24
Amended
FY23-24
Year End
Estimates
1,513 1,513
7,168 7,168
8,681 8,681
Development Services
Economic Development
102534
FY24-25
Proposed

0.0%

MATERIALS, SUPPLIES & SERVICES
Professional Services 4,800 6,858 - - 0.0%
Printing & Binding 36 305 - - 0.0%
Travel 1,485 - 1,808 - 0.0%
Meetings & Conferences 5,133 6,550 - 598 0.0%
Dues & Memberships 250 913 - 0.0%
Postage 27 - 0.0%
Resident Vehicle Rebate Prog 9,500 42,500 - 0.0%
Web Based Service/Subcriptions 320 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 20,783 58,957 - 2,405 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
151,102 211,888 8,681 11,086
(151,102) (211,888) (8,681) (11,086)
145

0.0%

PLACENTIA
Rich Heritage, Bright Future

FINANCE DEPARTMENT
General Fund Budget
FISCAL YEAR 2024-25
146

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, ensuring that all 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
G�9
GovERNMEMT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
City of Placentia
California
Sul, Ill, 2023
Le2023
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.
147

Finance Department
Organizational Chart
Director of
Finance
Accounting
Technician
Accounting
Accounting
Manager
Senior Accountant
1 Senior Accounting
Technician
Accounting
Technician (3)
148
Budget & Finance
Senior Financial
Analyst

PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES
FY21-22
Audited
FY22-23
Audited
129,849
129,849
129,849
Finance
Finance Administration
102020
FY24-25
Proposed

0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 670,323 681,799 762,900 762,900 856,900 112.3% Overtime 1,597 2,503 3,000 2,255 - 0.0%
Leave Accrual Payout 19,834 4,457 - - - 0.0%
Alternative H&W Payout 10,395 3,126 5,140 5,140 7,100 138.1% Signing Bonus Payout 19,285 - 32,228 32,228 - 0.0%
Health Insurance Allocation 111,180 124,786 135,600 135,600 126,900 93.6% Life Ins Allocation - - 1,900 1,900 2,200 115.8%
Dental Ins Allocation 8,591 9,038 7,700 7,700 3,400 44.2% Optical Ins Allocation 1,719 1,949 1,800 1,800 1,700 94.4% LTD Ins Allocation - - 3,100 3,100 3,300 106.5%
STD Ins Allocation - - 2,900 2,900 3,200 110.3%
Medicare 10,680 10,257 11,100 11,100 12,500 112.6%
Employers' PARS/ARS 4,722 - 9,900 9,900 7,900 79.8%
Employer CaIPERS Retire NC 53,123 48,015 58,600 58,600 65,900 112.5% ICMA Defined Contribution Plan - 2,397 0.0%
Employee Medical Opt Out Plan 13,477 15,255 16,900 16,900 9,000 53.3% Emp Bnft/Insurance Premiums - 22 0.0%
Health Insurance Premiums 14,762 0.0%
Dental Insurance Premiums - - - 1,014 - 0.0%
Life Insurance Premiums - - - (62) - 0.0%
Optical Insurance Premiums - - - (209) - 0.0%
LTD Ins Premium - - - 392 - 0.0%
STD Ins Premium - - - 240 - 0.0%
Leave Buyback 5,331 2,595 - - 25,100 100.0%
Other Employee Benefits 1,153 - 10,200 10,200 10,700 104.9% TOTAL SALARIES & BENEFITS 922,728 903,779 1,062,968 1,080,780 1,135,800 106.9%

MATERIALS, SUPPLIES & SERVICES
Accounting & Auditing Service 56,535 69,094 80,000 72,001 75,000 93.8% Third Party Administration 9,442 12,636 9,200 14,723 12,000 130.4% Bank Over/Short 810 (362) 500 (3,062) - 0.0%
Payroll Penalty - 2,864 - - - 0.0%
Credit Card Write-offs - - (1,020) 0.0%
City Events - - 493 0.0%
Professional Services 109,823 154,067 175,000 139,640 100,000 57.1% Software Maintenance 250 0.0%
Printing & Binding 4,240 2,500 0.0%
Travel - 3,103 - 857 - 0.0%
Mileage Reimbursement - 26 - - - 0.0%
Meetings & Conferences 2,442 12,998 7,000 2,651 2,000 28.6% Staff Training 1,100 1,728 2,000 2,043 750 37.5%
Dues & Memberships 1,075 1,070 1,500 1,495 1,000 66.7%
Admin Service Fee 67,558 68,970 - 71,447 - 0.0%
Special Department Expenses 570 946 - 684 - 0.0%
Office Supplies 4,892 1,808 5,500 1,051 4,000 72.7%
Books & Periodicals - - - 50 - 0.0%
Postage - 198 200 - - 0.0%
149

PROPOSED BUDGET
FISCAL YEAR 2024-25
Uniforms
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Subscription Principal (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Laptops/Tablets

TOTAL CIP & EQUIPMENT
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Finance
Finance Administration
102020
FY24-25
Proposed
181 - - 0.0%
250 - 0.0%
(31,150) - 39,420 40,000 100.0%
130 - 0.0%
104 - 0.0%
- 203 - 0.0%
25,650 - 0.0%
258,500 324,310 283,400 342,925 234,750 82.8%
107 - 84 - 0.0%
135,349 - - - 0.0%
135,456 - 84 - 0.0%
EXPENDITURES GRAND TOTAL 1,181,228 1,363,545 1,346,368 1,423,789 1,370,550 101.8%

NET CHANGE IN POSITION
(1,181,228) (1,233,697) (1,346,368) (1,423,789) (1,370,550) 101.8% 150

PLACENTIA
Rich Heritage, Bright Future

FIRE AND LIFE SAFETY
General Fund Budget
FISCAL YEAR 2024-25
151

Fire and Life Safety Department
Organizational Chart
Fire
Chief
Administration
Senior
Management
Analyst
Contracted Staff
Operations
Deputy Fire Chief
Fire Battalion
Chief (3)
Fire Captain (6)
Fire Engineer (6)
Firefighter (9)
PT & Reserve
Firefighters
152
Community Risk
Reduction
Fire Marshal
Fire Prevention
Specialist
Administrative
Assistant

FIRE & LIFE SAFETY
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.

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. stand in our commitment
respect.

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 to uphold our core values: "Integrity, dedication, community, and Community Risk Reduction
The Community Risk Reduction Division is responsible for enforcement of the California Fire Code as adopted by the State of California and the City of Placentia. Under direction of the Fire Chief, the division, consisting of a Fire Marshal, Fire Prevention Specialist, and Fire Administrative Assistant provides an all -hazard approach to life and fire safety hazards within the community through education, engineering, enforcement, and evaluation.

The division oversees the review of development and new construction projects, the state mandated annual and routine fire inspection program, special events, provides logistical support to major emergencies, and serves as a liaison to city committees. Additionally, code management and policy development are performed by the division. The goal of the Community Risk Reduction 153

Division is to reduce the likelihood of life and fire
hazards through public outreach and enforcement.
154

FIRE & LIFE SAFETY

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Fire & Life Safety
Summary
FY24-25
Proposed
Revenues
Fire Plan Check/Permit 3,993 18,577 40,000 55,000 60,000 150.0% Inspections/Operating Permit 17,177 221,000 50,000 100,000 45.2% Donations & Contributions 4,545 - 9,091 0.0%
Reimbursements/Other Revenue 11,359 0.0%
Reimbursement - Strike Team - 12,837 - 18,953 - 0.0%
Total Revenues 8,538 48,591 261,000 144,403 160,000 61.3% GRAND TOTAL RESOURCES 8,538 48,591 261,000 144,403 160,000 61.3%

SALARIES & BENEFITS
Salaries/Full-Time Regular 2,130,463 2,159,813 2,808,650 2,808,650 Salaries/Part-Time 64,012 15,225 35,000 11,083
Overtime 419,202 438,183 328,000 316,591
Leave Accrual Payout 69,541 54,840 - -
Alternative H&W Payout 26,250 10,250 10,500 10,500
Signing Bonus Payout 56,628 91,148 97,314 97,314
Salary Savings - - (121,456) -
Health Insurance Allocation 370,573 377,097 544,200 544,200 Life Ins Allocation - - 8,100 8,100
Dental Ins Allocation 25,606 24,416 34,300 34,300
Optical Ins Allocation 4,665 4,584 6,800 6,800
LTD Ins Allocation 11,800 11,800
STD Ins Allocation 11,000 11,000
Medicare 40,481 40,362 40,800 40,800
Employers' PARS/ARS 1,172 394 5,851
Employer CaIPERS Retire NC 7,763 10,635 19,500 19,500
ICMA Defined Contribution Plan 197,534 197,886 259,800 259,800 Employee Medical Opt Out Plan 14,954 9,969 9,600 9,600
Emp Bnft/Insurance Premiums - - - 85
Health Insurance Premiums - - - 59,613
Dental Insurance Premiums - - - 3,799
Life Insurance Premiums - - - (46)
Optical Insurance Premiums - - - (691)
LTD Ins Premium - - - 1,497
STD Ins Premium - - - 916
Leave Buyback 15,131 - - -
Other Employee Benefits - - 2,200 2,200
TOTAL SALARIES & BENEFITS 3,443,974 3,434,803 4,106,108 4,263,264

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs 433
City Events - 1,080
Professional Services 5,226 5,240 8,000 5,308
Repair & Maint/Facilities 978 1,735 19,000 5,851
Vehicle Repair & Maintenance 23,697 52,244 116,000 114,353 Repair/Maint Off Furn & Eqp - 331 - 192
Software Maintenance 86,853 50,585 128,500 66,446
Repair Maint/Equipment 22,554 31,068 30,000 30,150
Equipment & Tool Rental - 1,783 1,000 108
Advertising/Promotional - 947 - -
Printing & Binding - 1,521 3,300 2,209
Travel - 3,313 - 4,545
Meetings & Conferences 5,503 19,256 15,000 12,183
155
3,198,200 113.9%
30,000 85.7%
275,800 84.1%

0.0%
22,100 210.5%

0.0%

0.0%
506,100 93.0%
9,000 111.1%
12,500 36.4%
6,200 91.2%
12,200 103.4%
11,200 101.8%
46,500 114.0%

0.0%
20,900 107.2%
297,300 114.4%
9,600 100.0%

0.0%

0.0%
36,100 100.0%
3,200 145.5%
4,496,900 109.5%
52,000
25,000
100,000
137,000
20,000
3,000
1,000
2,000

0.0%

0.0%
650.0%
131.6%

86.2%

0.0%
106.6%

66.7%
300.0%

0.0%

30.3%

0.0%

13.3%

PROPOSED BUDGET
FISCAL YEAR 2024-25
Staff Training
Dues & Memberships
Dept. Contract Services
City Admin Services
Special Department Expenses
Traffic Control Devices
Office Supplies
Books & Periodicals
Postage
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Personal Protection Equipment
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Contributions/Donations
Office Equipment
Subscription Principal (GASB)
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES
FY21-22
Audited
FY22-23
Audited
37,216 21,817 30,000 18,590
457 898 3,200 1,258
104,745 206,792 70,000 126,221
- 10,000
37,808 116,731 85,200 57,783 72,500
126
3,693 5,543 4,500 3,724 2,300
167 2,300
37 1,152 500 250
415 4,573 4,250 1,174 3,500
107 - 522
32,326 25,890 27,500 27,779 27,500
25,834 51,026 70,700 56,152 20,800
6,585 22,709 20,000 6,983 10,000
1,701 6,000 4,580
55 - 5,000
8,075 15,000 6,014 3,000
16,275 6,554 2,500 542
3,097 - 7,500
223
88,419
6,914 -
410,369 740,299 662,450 571,805 736,450
Fire & Life Safety
Summary
FY24-25
Proposed
175,000
1,600
75,000
583.3%

50.0%
107.1%

0.0%

85.1%

0.0%

51.1%

0.0%

50.0%

82.4%

0.0%
100.0%

29.4%

50.0%

0.0%
100.0%

20.0%

0.0%

0.0%
111.2%

CIP & EQUIPMENT
Computer Hardware - 32 - - - 0.0%
Machinery & Equipment 1,413 - - 0.0%
Furniture & Fixtures 954 3,940 - 813 - 0.0%
TOTAL CIP & EQUIPMENT 954 5,385 - 813 - 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
3,855,296 4,180,487 4,768,558 4,835,881 5,233,350 109.7% (3,846,758) (4,131,896) (4,507,558) (4,691,478) (5,073,350) 112.6% 156

PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES
FY21-22
Audited
FY22-23
Audited
Fire & Life Safety
Fire Administration
103065
FY24-25
Proposed
9,091 - 0.0%
3,993 - 9,091 0.0%
3,993 9,091 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 416,169 355,937 437,400 437,400 493,000 112.7% Overtime - 88 - - - 0.0%
Leave Accrual Payout 30,473 9,491 - - - 0.0%
Alternative H&W Payout 2,750 2,500 2,250 2,250 3,800 168.9% Signing Bonus Payout 6,390 - 19,744 19,744 - 0.0%
Health Insurance Allocation 24,816 35,507 45,100 45,100 45,100 100.0% Life Ins Allocation - - 1,100 1,100 1,100 100.0%
Dental Ins Allocation 2,584 3,222 3,700 3,700 1,200 32.4% Optical Ins Allocation 468 470 700 700 700 100.0%
LTD Ins Allocation - - 1,400 1,400 1,400 100.0%
STD Ins Allocation - - 1,600 1,600 1,600 100.0%
Medicare 6,656 5,416 6,400 6,400 7,200 112.5%
Employers' PARS/ARS - - - 3,908 - 0.0%
Employer CaIPERS Retire NC 7,763 10,577 11,400 11,400 12,400 108.8% ICMA Defined Contribution Plan 20,143 21,001 33,200 33,200 37,800 113.9% Employee Medical Opt Out Plan 5,538 4,984 4,800 4,800 4,800 100.0% Emp Bnft/Insurance Premiums - 9 0.0%
Health Insurance Premiums - 5,631 0.0%
Dental Insurance Premiums - - - 452 - 0.0%
Optical Insurance Premiums - - - (81) - 0.0%
LTD Ins Premium - - - 241 - 0.0%
STD Ins Premium - - - 147 - 0.0%
Leave Buyback - - - - 13,400 100.0%
Other Employee Benefits - - 1,100 1,100 2,000 181.8%
TOTAL SALARIES & BENEFITS 523,750 449,192 569,894 580,202 625,500 109.8%

MATERIALS, SUPPLIES & SERVICES
Repair & Maint/Facilities - 25 - 52
Advertising/Promotional - 947
Printing & Binding - 1,521 1,800 1,141
Travel - 2,636 - 4,505
Meetings & Conferences 5,077 17,477 9,000 6,051
Staff Training 2,100 2,482 - 1,005
Dues & Memberships 412 781 1,200 227
Special Department Expenses 3,682 11,059 14,000 9,642
Traffic Control Devices 126
Office Supplies 1,782 3,278 1,500 1,610
Postage - 1,152 - -
Small Tools/Equipment - 361 - -
Uniforms 2,046 7,984 5,000 2,509
Web Based Service/Subcriptions - 55 -
Other Supplies - 747 - 256
Community Programs 1,222 122 - 236
Contributions/Donations - 3,097 - 7,500
TOTAL MATERIALS, SUPPLIES & SERVICES 63,602 53,724 32,500 34,859 157
200
2,000
1,000
12,000
800
250
5,000
21,250

0.0%

11.1%

0.0%

22.2%

0.0%

83.3%

85.7%

0.0%

53.3%
100.0%

0.0%

0.0%
100.0%

0.0%

65.4%

PROPOSED BUDGET
FISCAL YEAR 2024-25

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
FY21-22
Audited
FY22-23
Audited
FY23-24
FY23-24 FY24-25
Amended Year End Proposed
Estimates _
587,352
502,916
602,394
615,061
646,750
107.4%
(583,359)
(502,916)
(602,394)
(605,970)
(646,750)
107.4%
158

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Fire & Life Safety
Fire Operations
103066
FY24-25
Proposed
Revenues
Fire Plan Check/Permit - 3,431 0.0%
Inspections/Operating Permit - 12,880 0.0%
Reimbursements/Other Revenue - - - 11,359 - 0.0%
Reimbursement - Strike Team - 12,837 - 18,953 - 0.0%
Total Revenues 4,545 29,148 30,312 0.0%
GRAND TOTAL RESOURCES 4,545 29,148 - 30,312 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 1,714,294 1,800,676 2,130,500 2,130,500 2,384,800 Salaries/Part-Time 64,012 15,225 35,000 11,083 30,000
Overtime 419,202 438,095 325,000 316,260 275,000
Leave Accrual Payout 39,068 45,349 - - -
Alternative H&W Payout 23,500 7,750 7,750 7,750 14,300
Signing Bonus Payout 50,239 91,148 69,317 69,317 -
Salary Savings - - (121,456) - -
Health Insurance Allocation 345,757 341,590 445,300 445,300 421,100 Life Ins Allocation - - 6,300 6,300 6,900
Dental Ins Allocation 23,023 21,194 26,900 26,900 10,200 Optical Ins Allocation 4,197 4,114 5,400 5,400 4,900
LTD Ins Allocation - 9,400 9,400 9,500
STD Ins Allocation 8,400 8,400 8,300
Medicare 33,824 34,896 30,900 30,900 34,600
Employers' PARS/ARS 1,172 394
ICMA Defined Contribution Plan 177,391 176,658 213,100 213,100 238,500 Employee Medical Opt Out Plan 9,416 4,985 4,800 4,800 - Emp Bnft/Insurance Premiums - - - 69 -
Health Insurance Premiums - - - 50,084 -
Dental Insurance Premiums - - - 3,059 -
Life Insurance Premiums - - - (46) -
Optical Insurance Premiums - - - (564) -
LTD Ins Premium - - - 1,127 -
STD Ins Premium - - - 690 -
Leave Buyback 15,131 - - - 22,700
159
111.9%

85.7%

84.6%

0.0%
184.5%

0.0%

94.6%
109.5%

37.9%

90.7%
101.1%

98.8%
112.0%

0.0%
111.9%

0.0%

0.0%
100.0%

PROPOSED BUDGET
FISCAL YEAR 2024-25
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Fire & Life Safety
Fire Operations
103066
FY24-25
Proposed
900 900 1,000 111.1%
2,920,224 2,982,075 3,197,511 3,340,728 3,461,800 108.3%

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs - 433 0.0%
City Events - 1,080 0.0%
Professional Services 5,226 5,240 8,000 5,308 52,000 650.0% Repair & Maint/Facilities 978 1,710 19,000 5,799 25,000 131.6% Vehicle Repair & Maintenance 23,697 52,244 116,000 114,353 100,000 86.2% Repair/Maint Off Furn & Eqp 331 - 192 0.0%
Software Maintenance 86,853 50,585 128,500 66,446 137,000 106.6% Repair Maint/Equipment 22,554 31,068 30,000 30,150 20,000 66.7% Equipment & Tool Rental 1,783 1,000 108 3,000 300.0%
Travel 677 - 41 0.0%
Meetings & Conferences 426 1,779 4,000 5,342 0.0%
Staff Training 35,115 19,336 30,000 17,585 175,000 583.3% Dues & Memberships 45 117 800 721 0.0%
Dept. Contract Services 57,463 206,792 70,000 125,401 0.0% City Admin Services - 10,000 0.0%
Special Department Expenses 34,125 105,671 70,000 48,107 60,000 85.7% Office Supplies 1,911 2,264 2,000 1,932 1,000 50.0%
Books & Periodicals 167 1,000 0.0%
Postage 37 500 0.0%
Small Tools/Equipment 415 4,212 3,000 802 3,000 100.0%
Small Furniture & Fixture 107 - 522 0.0%
Uniforms 30,280 17,906 20,000 22,666 25,000 125.0%
Personal Protection Equipment 25,834 51,026 69,500 56,152 20,000 28.8% Emergency Medical Supples 6,585 22,709 20,000 6,983 10,000 50.0% Computer Software 1,701 3,000 1,500 0.0%
Other Supplies 7,328 12,500 5,758 0.0%
Community Programs 15,053 6,432 - 306 0.0%
Office Equipment 223 - - 0.0%
Subscription Principal (GASB) - 88,419 - - - 0.0%
Subscription Interest (GASB) 6,914 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 346,766 686,575 608,800 527,687 631,000 103.6%

CIP & EQUIPMENT
Computer Hardware - 32 - - 0.0%
Machinery & Equipment 1,413 - 0.0%
Furniture & Fixtures 954 3,940 813 0.0%
TOTAL CIP & EQUIPMENT 954 5,385 813 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
3,267,944 3,674,034 3,806,311 3,869,229 4,092,800 107.5% (3,263,399) (3,644,886) (3,806,311) (3,838,916) (4,092,800) 107.5% 160

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Fire & Life Safety
Community Risk Reduction
103067
FY24-25
Proposed
Revenues
Fire Plan Check/Permit - 15,146 40,000 55,000 60,000 150.0% Inspections/Operating Permit - 4,297 221,000 50,000 100,000 45.2% Total Revenues 19,443 261,000 105,000 160,000 61.3%
GRAND TOTAL RESOURCES 19,443 261,000 105,000 160,000 61.3%

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Other Employee Benefits

TOTAL SALARIES & BENEFITS
3,200 240,750 240,750 320,400 133.1%
3,000 331 800 26.7%
500 500 4,000 800.0%
8,253 8,253 - 0.0%
53,800 53,800 39,900 74.2%
700 700 1,000 142.9%
3,700 3,700 1,100 29.7%
700 700 600 85.7%
1,000 1,000 1,300 130.0%
1,000 1,000 1,300 130.0%
50 3,500 3,500 4,700 134.3%
- 1,943 0.0%
59 8,100 8,100 8,500 104.9%
228 13,500 13,500 21,000 155.6%
- 4,800 100.0%
- 8 0.0%
- 3,899 0.0%
- 288 0.0%
- (46) 0.0%
- 129 0.0%
- 79 0.0%
200 200 200 100.0%
3,537 338,703 342,334 409,600 120.9%

MATERIALS, SUPPLIES & SERVICES
Printing & Binding 1,500 1,069 800 53.3%
Meetings & Conferences 2,000 790 0.0%
Dues & Memberships 1,200 310 600 50.0%
Dept. Contract Services - - 820 75,000 100.0%
Special Department Expenses - 1,200 33 500 41.7%
Office Supplies - - 1,000 181 500 50.0%
Books & Periodicals - - 1,300 0.0%
Small Tools/Equipment 1,250 372 500 40.0%
Uniforms 2,500 2,604 2,500 100.0%
Personal Protection Equipment 1,200 800 66.7%
Computer Software 3,000 3,080 0.0%
Other Supplies - 2,500 3,000 120.0%
Community Programs - 2,500 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES - 21,150 9,258 84,200 398.1%

EXPENDITURES GRAND TOTAL
3,537 359,853 351,592 493,800 137.2%
NET CHANGE IN POSITION 15,906 (98,853) (246,592) (333,800) 337.7% 161

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PLACENTIA
Rich Heritage, Bright Future

DEBT SERVICE
General Fund Budget
FISCAL YEAR 2024-25
162

PROPOSED BUDGET
FISCAL YEAR 2024-25

MATERIALS, SUPPLIES & SERVICES
Trustee Fees
Principal/Bonds/COP'S/Leases
CaIPERS-Fire Term. Principal
Interest/Bonds/COP'S/Leases
CaIPERS-Fire Term Interest
Lease Expenditure
Lease Revenue Bond Exp

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
GF Debt Service
General Fund/Debt Service
105525
FY24-25
Proposed
% Increase
3,250 1,300 - 0.0%
998,669 1,138,995 1,136,000 1,149,377 1,266,976 111.5%
355,791 362,791 369,500 338,825 344,900 93.3%
282,530 179,591 161,000 125,444 185,886 115.5%
24,177 17,177 10,700 9,478 3,400 31.8%
3,069,763 3,505,634 - 0.0%
4,083,700 4,083,700 4,657,704 114.1%
4,852,327 5,205,487 5,760,900 5,706,825 6,458,866 112.1% 4,852,327 5,205,487 5,760,900 5,706,825 6,458,866 112.1% (2,663,299) (5,205,487) (5,760,900) (5,706,825) (6,458,866) 112.1% 163

PLACENTIA
Rich Heritage, Bright Future

GENERAL GOVERNMENT
General Fund Budget
FISCAL YEAR 2024-25
164

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited

SALARIES & BENEFITS
Leave Accrual Payout -
Salary Savings (174,000)
Life Ins Allocation 12,022 12,888 - -
Employer CaIPERS UAL - 107,475 - -
Tuition Reimbursement 34,078 25,087 30,000 7,962
Life Insurance Premiums 72,079 49,985 - 25,172
STD Ins Premium 75,849 113,968 - 61,735
TOTAL SALARIES & BENEFITS 194,228 309,403 (144,000) 94,870

MATERIALS, SUPPLIES & SERVICES
Common Area Expenses - - - 1,600
City Events - - - 3,518
Recruitment Exp - - - 80
Professional Services - 1,208 - 1,837
Sidewalk Replacement - 300 - -
Repair & Maint/Facilities - - - 719
Repair/Maint Off Furn & Eqp - 316 - -
Repair Maint/Equipment 26,307 24,171 30,000 (4,454)
Office Equipment Rental 47,465 80,284 83,400 87,821
Telephone/Internet 307,172 344,775 325,000 283,865
Advertising/Promotional - 26
Printing & Binding 769 1,036 2,200 328
Travel - 2,741 - -
Meetings & Conferences 5,214 8,015 - 4,851
Staff Training - 113 - 9
Dues & Memberships - 315 - 1,413
Licenses & Permits - - - 9
City Admin Services 2,811,656 3,274,965 3,614,000 3,614,000 Admin Service Fee - - 75,000 75,000
Special Department Expenses 85,888 115,061 90,000 83,802 Street Signs - - - 447
Office Supplies 11,307 14,411 18,000 12,182
Postage 30,060 25,684 41,800 29,603
Electricity 635,827 703,355 800,000 597,515
Water 491,529 383,010 437,800 358,443
Natural Gas 15,951 15,542 10,000 11,296
Uniforms 1,269 - 485
Other Supplies 1,493 17,940
Community Programs - 6,193 - -
Property Taxes 2,017 7,102 10,000 2,257
Lease Principal (GASB) - 4,443 - -
Lease Interest (GASB) - 5 - Other Expenditure 86,552 139,562 105,000 83,105 TOTAL MATERIALS, SUPPLIES & SERVICES 4,557,713 5,155,370 5,642,200 5,267,698

CIP & EQUIPMENT
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
5,135
5,135
General Government
General Government
109595
FY24-25
Proposed
110,000
(610,000)
20,000
(480,000)
40,000
15,000
10,000
92,000
300,000
2,200
3,252,900
70,000
15,000
41,800
800,000
437,800
15,000
10,000
90,000
5,191,700
100.0%
350.6%

0.0%

66.7%

0.0%

0.0%
333.3%
100.0%
100.0%

0.0%

33.3%
110.3%

92.3%

0.0%
100.0%

0.0%

90.0%

93.3%

0.0%

83.3%
100.0%
100.0%
100.0%
150.0%

0.0%

0.0%
100.0%

0.0%

85.7%

92.0%

0.0%

0.0%
4,751,942 5,469,907 5,498,200 5,362,568 4,711,700 85.7% (4,751,942) (5,469,907) (5,498,200) (5,362,568) (4,711,700) 85.7% 165

PLACENTIA
Rich Heritage, Bright Future

PUBLIC SAFETY - POLICE
General Fund Budget
FISCAL YEAR 2024-25
166

Lieutenant
IT Sergeant
PSB Sergeant
Police Department
Organizational Chart
Senior
Administrative
Assistant
1 Administrative
Division
1 Captain
Investigations
Records
Police
Chief
is
Property &
Evidence
Property Crimes
Records Specialist
Civilian
Investigators
Property
Technician
167
Management
Analyst
Lieutenant
1 Operations
Division
1 Captain
Lieutenant
(Day Watch)
Lieutenant
(Night Watch)
Patrol Officers
Patrol Officers
OOH

POLICE
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.

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

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

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

Operations Division
The Operations Division Commander oversees Field Services which is comprised of two patrol lieutenants, six patrol sergeants, 24 patrol officers and three police service officers. These positions are responsible for a variety of functions and enforcement activities critical to the safety of the residents of Placentia. The Field Services function provides responsive, professional, and caring law enforcement services by responding to calls for service promptly, protecting lives and property, and apprehending criminal offenders. These assignments include:
• Patrol • Traffic
• Traffic • Homeless Liaison Officer
• SWAT (HLO)
• K9 Units • Volunteers
• School Resource Officers • Police Explorers
(SRO)
168

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.
169

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2024-25 Summary
Revenues
Bicycle Licenses
Federal Grants
POST - Intergovernmental Rev
Other Intergovernmental Rev
Parking Permit Fees
Towing Fee
Storage Fee
Lien Fee
Emergency Response Fee
Special Police Services
Vehicle Impound/Releases
DUI Vehicle Release Fee
Alarm System Monitoring
AB 109 Public Safety Realign
Other Charges for Service
Veh Code Fines (Moving)
City Ord Fines (Parking)
Live Scan Rolling Fee
Donations & Contributions
Reimbursements/Other Revenue
Recovery & Restitution
Reimbursements - SART Exam
Sale of Auction Vehicles
Auction -Unclaimed Items
Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Salary Savings
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Life Insurance Premiums
Optical Insurance Premiums
FY21-22 FY22-23
Audited Audited
4 18,073 - 8,685
29,219 30,000 30,000
269,412 250,000 250,000
10,976 10,000 12,000
19,240 22,965 18,500 4,000
66,500 69,720 50,000 17,780
13,235 15,795 15,000 2,460
7,515 400 1,000 1,000
67,166 86,805 75,000 65,000
20,486 25,009 20,000 4,144
19,297 21,356 17,500 25,000
143,138 82,400 80,000 130,000
24,027 40,118 30,000 30,000
1,944 2,000 1,134
45,700 43,088 45,000 45,000
329,682 293,046 300,000 300,000
1,527 2,500 3,500
250 965 - 2,280
300 - 471
323 500 -
701 7,727 7,000 1,531
2,500 65,390 - 38,550
2,578 - -
345,526 - -
759,437 1,454,666 954,000 972,534
759,437 1,454,666 954,000 972,534
6,365,444 6,837,401 7,951,800 7,951,800
175,668 194,550 180,000 152,687
817,598 967,184 740,000 753,640
140,551 250,915 - -
70,750 30,000 40,375 40,375
209,779 134,037 228,878 228,878
(461,744) -
808,594 887,358 1,074,300 1,074,300
16,200 16,200
56,419 56,329 67,900 67,900
10,265 10,974 13,500 13,500
29,400 29,400
28,100 28,100
116,865 12 5, 244 115,600 115,600
11,177 12,308 15,000 15,000
1,078,264 1,106,898 1,399,400 1,399,400
1,200
98,248 104,830 98,300 98,300
196
125,413
8,466
(53)
(1,407)
170
FY24-25
Proposed

0.0%

0.0%
30,000 100.0%
250,000 100.0%
12,240 122.4%

0.0%

0.0%
1,100 110.0%
75,000 100.0%

0.0%

0.0%
141,700 177.1%
30,000 100.0%
2,000 100.0%
50,000 111.1%
310,000 103.3%
3,675 147.0%

0.0%

0.0%
500 100.0%
5,000 71.4%

0.0%

0.0%
911,215 95.5%
911,215 95.5%
8,616,200 108.4%
152,000 84.4%
767,000 103.6%

0.0%
59,400 147.1%

0.0%

0.0%
1,112,700 103.6%
17,300 106.8%
30,500 44.9%
13,700 101.5%
28,900 98.3%
25,900 92.2%
125,300 108.4%
6,700 44.7%
1,494,300 106.8%

0.0%
84,000 85.5%

0.0%

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2024-25 Summary
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
LTD Ins Premium - 3,715 0.0%
STD Ins Premium 2,274 0.0%
Sick Leave Buyback 9,629 30,374 26,185 0.0%
Leave Buyback 151,890 73,194 - 105,400 100.0%
Other Employee Benefits (1,011) 22,700 22,700 26,500 116.7% TOTAL SALARIES & BENEFITS 10,123,022 10,820,586 11,559,709 12,173,768 12,665,800 109.6%

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs 28 0.0%
Toll Roads Expense - - - 173 - 0.0%
Common Area Expenses - - - 293 - 0.0%
City Events - 11 0.0%
Medical Services 9,472 9,840 22,000 11,800 27,000 122.7% Professional Services 55,846 67,378 121,947 44,659 104,825 86.0% Repair & Maint/Facilities 62,538 62,073 65,415 61,377 65,145 99.6% Vehicle Repair & Maintenance - 874 0.0%
Software Maintenance 314,198 183,496 429,985 306,187 498,000 115.8% Repair Maint/Equipment 76,884 76,531 128,500 87,308 148,775 115.8% Janitorial Supplies - 224 0.0%
K9 Expenses 923 0.0%
Jail Supplies - 1,004 0.0%
Facility Rental 147,118 20,222 198,397 197,696 1,600 0.8% Range Training 20,310 35,374 32,430 21,636 23,500 72.5% Vehicle Rental 107,610 (20,001) 269,000 283,770 290,000 107.8% Towing Services 22,866 28,988 36,500 20,641 7,000 19.2% Lien Services 3,566 4,477 2,500 1,262 0.0%
CSUF PD Reimburse Impound Fees 11,137 7,383 8,000 3,086 - 0.0% Advertising/Promotional 551 - 0.0%
Printing & Binding 11,461 2,826 16,300 14,970 14,000 85.9% Travel 1,412 500 5,626 3,000 600.0%
Meetings & Conferences 2,186 22,833 8,500 4,736 3,000 35.3% Staff Training 16,851 24,296 44,500 39,590 19,000 42.7% Dues & Memberships 3,684 3,535 6,840 4,392 5,100 74.6%
Animal Control Services 233,480 313,089 389,000 388,794 389,000 100.0% Dept. Contract Services 227,459 262,612 377,830 371,687 314,727 83.3% Admin Service Fee 6,150 2,353 5,000 100.0%
Other Purchased Services 8,241 7,938 15,000 5,414 15,500 103.3% Special Department Expenses 74,852 41,332 70,012 30,193 7,700 11.0% Office Supplies 6,289 9,359 12,000 7,284 5,000 41.7%
Books & Periodicals 2,254 5,540 9,335 3,589 7,300 78.2% Postage 2,775 503 1,000 447 1,000 100.0%
Gasoline & Diesel Fuel 69 - 40 0.0%
Small Tools/Equipment - 200 - - 0.0%
Small Furniture & Fixture 239 381 0.0%
Uniforms 39,360 77,769 61,500 63,832 45,000 73.2%
Emergency Medical Supples 600 - 139 0.0%
Computer Software 965 - 0.0%
Web Based Service/Subcriptions - 205 111 60,753 200 180.2% Other Supplies - 16,037 2,389 15,280 34,200 1431.6%
Community Programs - 4,793 12,000 12,525 25,800 215.0%
Office Equipment - 178 37 1,028 500 1353.9%
Lease Principal (GASB) - 300,584 - 0.0%
Subscription Principal (GASB) 99,605 0.0%
Lease Interest (GASB) 5,113 0.0%
171

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2024-25 Summary
Non -Lease Component (GASB)
Subscription Interest (GASB)
Lease Expenditure (GASB)
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
FY24-25
Proposed
% Increase
2,555 - - 0.0%
18,835 0.0%
345,526 - 0.0%
4,181 2,544 12,000 5,115 12,000 100.0%
1,464,617 2,053,312 2,353,767 2,081,117 2,072,872 88.1%

CIP & EQUIPMENT
Computer Hardware 22 1,033 472 0.0%
Building & Facilities 1,205 0.0%
Furniture & Fixtures 2,745 - 421 - 0.0%
TOTAL CIP & EQUIPMENT (962) 3,779 - 2,098 - 0.0%
EXPENDITURES GRAND TOTAL 11,586,677 12,877,677 13,913,476 14,256,982 14,738,672 105.9%

NET CHANGE IN POSITION
(10,827,240) (11,423,011) (12,959,476) (13,284,448) (13,827,457) 106.7% 172

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Federal Grants - 16,088 4,434
Parking Permit Fees 211 -
Emergency Response Fee 7,515 400 1,000 1,000
Special Police Services 67,166 22,635 25,000 25,000
DUI Vehicle Release Fee - 281 - -
Alarm System Monitoring 143,138 82,400 80,000 130,000
Other Charges for Service - 1,944 2,000 1,134
Donations & Contributions 250 455 - 1,580
Reimbursements/Other Revenue - 300 - 471
Reimbursements - SART Exam 701 7,727 7,000 1,531
Sale of Auction Vehicles - 475 - -
Total Revenues 218,770 132,917 115,000 165,149
GRAND TOTAL RESOURCES 218,770 132,917 115,000 165,149

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employer CaIPERS Retire NC
ICMA Defined Contribution Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Life Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Sick Leave Buyback
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs
Toll Roads Expense
Common Area Expenses
City Events
Medical Services
Professional Services
Advertising/Promotional
Printing & Binding
Travel
1,134,091
2,659
5,168
35,865
11,038
25,172
133,621
9,825
1,652
18,605
247,454
1,254,387 1,347,400
11,175 10,000
6,246 -
2,500 5,250
18,267
169,853 172,900
3,000
9,986 9,900
1,837 2,000
3,500
4,000
18,766 19,600
273,826 339,700
1,837 3,949
69,244 12,971 -
4,200
1,704,547 1,765,496 1,939,717
9,472
6,540
3,335
1,347,400
3,850
35,659
5,250
18,267
172,900
3,000
9,900
2,000
3,500
4,000
19,600
339,700
1,200
63 44,449
2,873
(45)
(474)
1,242
760
1,218
4,200
2,020,513
Public Safety - Police
Police Administration
103040
FY24-25
Proposed
1,100
30,000
141,700
2,000
5,000
179,800
179,800
1,451,400
12,000
10,000
195,600
3,500
5,000
2,300
3,400
3,100
21,100
324,100
46,200
6,300
2,084,000

0.0%

0.0%
110.0%
120.0%

0.0%
177.1%
100.0%

0.0%

71.4%

0.0%
156.3%
156.3%
107.7%

0.0%
120.0%

0.0%
190.5%

0.0%
113.1%
116.7%

50.5%
115.0%

97.1%

77.5%
107.7%

95.4%

0.0%

0.0%
100.0%
150.0%
107.4%
28 0.0%
121 - 0.0%
293 - 0.0%
11 - 0.0%
9,840 22,000 11,800 27,000 122.7%
18,200 20,000 5,675 19,025 95.1%
551 - - - 0.0%
801 6,300 4,982 6,500 103.2%
12 - 50 500 100.0%
173

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Meetings & Conferences 2,186 21,014 5,500 2,362
Staff Training 3,578 5,000 7,355
Dues & Memberships 2,939 2,970 4,900 4,272
Dept. Contract Services 85,419 106,478 135,000 130,338
Other Purchased Services 8,241 7,938 15,000 5,414
Special Department Expenses 6,751 9,106 15,300 8,178
Office Supplies 6,268 7,079 10,000 5,129
Books & Periodicals 2,254 5,389 9,035 3,589
Postage 2,775 503 1,000 390
Gasoline & Diesel Fuel - - - 40
Small Furniture & Fixture - - - 142
Uniforms 2,321 5,594 5,000 2,167
Other Supplies - 474 32 811
Community Programs - 4,505 12,000 12,380
Office Equipment - (6) 37 321
Other Expenditure 4,181 2,544 12,000 5,115
TOTAL MATERIALS, SUPPLIES & SERVICES 142,682 206,568 278,104 210,961 Public Safety - Police
Police Administration
103040
FY24-25
Proposed
2,000
5,000
3,800
131,300
15,500
3,000
5,000
7,000
1,000

36.4%
100.0%

77.6%

97.3%
103.3%

19.6%

50.0%

77.5%
100.0%

0.0%

0.0%
2,000 40.0%
2,000 6293.3%
9,000 75.0%
500 1353.9%
12,000 100.0%
252,125 90.7%

CIP & EQUIPMENT
Computer Hardware 22 241 0.0%
Furniture & Fixtures 2,008 421 0.0%
TOTAL CIP & EQUIPMENT 22 2,249 421 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
1,847,251 1,974,313
2,217,821 2,231,895
2,336,125 105.3%
(1,628,481) (1,841,397) (2,102,821) (2,066,746) (2,156,325) 102.5% 174

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Public Safety - Police
Police Field Services
103041
FY24-25
Proposed
Revenues
Federal Grants - 1,984 - 4,251 0.0%
POST - Intergovernmental Rev 29,219 30,000 30,000 30,000 100.0% Other Intergovernmental Rev - 269,412 250,000 250,000 250,000 100.0% Donations & Contributions - (90) - - - 0.0%
Auction -Unclaimed Items - 2,578 - - - 0.0%
Other Financing Sources - 258,814 - - - 0.0%
Total Revenues - 561,917 280,000 284,251 280,000 100.0% GRAND TOTAL RESOURCES - 561,917 280,000 284,251 280,000 100.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 3,719,069 3,994,286 4,720,600 4,720,600 5,173,800 Salaries/Part-Time - 11,501 - 21,239 -
Overtime 610,732 741,087 550,000 502,319 570,000
Leave Accrual Payout 72,742 155,207 -
Alternative H&W Payout 40,213 19,250 26,375 26,375 36,400 Signing Bonus Payout 130,890 109,631 149,079 149,079 -
Health Insurance Allocation 476,743 510,982 621,200 621,200 626,800 Life Ins Allocation - - 8,700 8,700 9,200
Dental Ins Allocation 31,447 31,329 39,000 39,000 15,400 Optical Ins Allocation 6,008 6,214 7,600 7,600 7,700
LTD Ins Allocation 18,200 18,200 17,700
STD Ins Allocation 17,000 17,000 15,900
Medicare 67,747 74,779 68,500 68,500 75,100
Employers' PARS/ARS 5,351 6,219 6,100 6,100 6,700
Employer CaIPERS Retire NC 617,279 625,184 795,000 795,000 893,400 Employee Medical Opt Out Plan 50,155 58,242 52,500 52,500 47,800 Sick Leave Buyback 5,140 26,425 - 22,645 -
Leave Buyback 47,226 33,908 - - 31,400
Other Employee Benefits - (1,011) 15,200 15,200 16,500
TOTAL SALARIES & BENEFITS 5,880,740 6,403,234 7,095,054 7,091,257 7,543,800 109.6%

0.0%
103.6%

0.0%
138.0%

0.0%
100.9%
105.7%

39.5%
101.3%

97.3%

93.5%
109.6%
109.8%
112.4%

91.0%

0.0%
100.0%
108.6%
106.3%

MATERIALS, SUPPLIES & SERVICES
Toll Roads Expense - - - 32 - 0.0%
Professional Services 2,659 1,050 31,947 6,333 17,500 54.8% Software Maintenance 314,198 183,481 429,985 306,187 498,000 115.8% Repair Maint/Equipment 10,185 3,321 16,000 4,919 13,000 81.3% Janitorial Supplies - - - 224 - 0.0%
K9 Expenses - - - 923 0.0%
Jail Supplies - 11 0.0%
Facility Rental 1,608 658 1,600 1,003 1,600 100.0%
Vehicle Rental 30,474 (62,065) 139,000 139,000 145,000 104.3% Printing & Binding 46 500 518 500 100.0%
Travel - 995 - 5,576 2,000 100.0%
Meetings & Conferences - 303 - 1,267 - 0.0%
Staff Training 10,172 13,399 30,500 26,304 10,000 32.8% Dues & Memberships 480 100 700 - 700 100.0%
Dept. Contract Services - - - 15 - 0.0%
Special Department Expenses 41,774 23,842 23,053 20,574 3,000 13.0% Office Supplies - 206 - 71 - 0.0%
Small Tools/Equipment - 200 - - - 0.0%
Uniforms 31,152 56,457 40,000 43,229 30,000 75.0%
Emergency Medical Supples - 600 - - - 0.0%
175

PROPOSED BUDGET
FISCAL YEAR 2024-25
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Lease Principal (GASB)
Subscription Principal (GASB)
Lease Interest (GASB)
Non -Lease Component (GASB)
Subscription Interest (GASB)
Lease Expenditure (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES
FY21-22
Audited
FY22-23
Audited
442,702
920
190
476
288
184
105,539
99,605
2,085
1,809
18,835
258,814
711,337
FY23-24
Amended
FY23-24
Year End
Estimates
96 60,704
579
145 16,800
Public Safety - Police
Police Field Services
103041
FY24-25
Proposed
1,200
713,381 617,612 739,300

0.0%

0.0%
100.0%
100.0%

0.0%

0.0%
103.6%

CIP & EQUIPMENT
Computer Hardware - 256 - - - 0.0%
TOTAL CIP & EQUIPMENT - 256 - - - 0.0%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
6,323,442 7,114,826
7,808,435 7,708,870
8,283,100 106.1%
(6,323,442) (6,552,909) (7,528,435) (7,424,618) (8,003,100) 106.3% 176

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Public Safety - Police
Police Investigation
103042
FY24-25
Proposed
Revenues
AB 109 Public Safety Realign 24,027 40,118 30,000 30,000 30,000 100.0% Donations & Contributions 600 700 0.0%
Recovery & Restitution - 323 500 500 100.0%
Other Financing Sources - 86,712 - 0.0%
Total Revenues 24,027 127,753 30,500 30,700 30,500 100.0% GRAND TOTAL RESOURCES 24,027 127,753 30,500 30,700 30,500 100.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 977,800 1,011,701 1,151,900 1,151,900 1,242,100 107.8% Salaries/Part-Time 2,354 127 20,000 22,000 110.0%
Overtime 170,354 162,466 125,000 123,025 130,000 104.0% Leave Accrual Payout 22,212 79,873 - 0.0%
Alternative H&W Payout 10,250 5,250 5,250 5,250 8,000 152.4% Signing Bonus Payout 36,411 24,406 37,648 37,648 0.0%
Health Insurance Allocation 108,815 125,558 157,500 157,500 135,000 85.7% Life Ins Allocation 2,300 2,300 2,400 104.3%
Dental Ins Allocation 8,382 8,425 9,900 9,900 5,900 59.6% Optical Ins Allocation 1,447 1,553 2,100 2,100 1,900 90.5% LTD Ins Allocation 4,600 4,600 4,700 102.2%
STD Ins Allocation 4,200 4,200 4,300 102.4%
Medicare 19,009 19,472 16,800 16,800 18,100 107.7%
Employers' PARS/ARS 88 5 - 0.0%
Employer CaIPERS Retire NC 150,800 141,389 173,700 173,700 179,700 103.5% Employee Medical Opt Out Plan 29,715 28,860 28,900 28,900 33,700 116.6% Leave Buyback 25,224 26,315 - 20,100 100.0%
Other Employee Benefits 2,800 2,800 3,200 114.3%
TOTAL SALARIES & BENEFITS 1,564,742 1,635,398 1,742,598 1,720,623 1,811,100 103.9%

MATERIALS, SUPPLIES & SERVICES
Toll Roads Expense - - - 20 - 0.0%
Repair & Maint/Facilities - - - 990 - 0.0%
Vehicle Repair & Maintenance - - 345 - 0.0%
Software Maintenance - 15 - - 0.0%
Repair Maint/Equipment 124 - 0.0%
Vehicle Rental 77,135 41,935 130,000 144,693 145,000 111.5% Travel 500 500 100.0%
Meetings & Conferences 1,404 3,000 1,106 1,000 33.3%
Staff Training 3,320 4,315 3,000 3,175 2,000 66.7%
Dues & Memberships 215 340 840 70 200 23.8%
Dept. Contract Services 21,151 48,037 44,800 45,989 38,750 86.5% Special Department Expenses 2,825 3,464 3,959 1,040 200 5.1% Office Supplies 874 2,000 1,900 0.0%
Uniforms 2,434 4,372 2,500 2,476 2,000 80.0%
Computer Software 45 - 0.0%
Web Based Service/Subcriptions 15 15 15 200 1333.3%
Other Supplies - 392 26 796 6,000 22997.3%
Lease Principal (GASB) - 43,787 - 0.0%
Lease Interest (GASB) - 1,500 - - - 0.0%
Non -Lease Component (GASB) - 746 - - - 0.0%
Lease Expenditure (GASB) 86,712 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 107,081 238,077 190,640 202,615 195,850 102.7% 177

PROPOSED BUDGET
FISCAL YEAR 2024-25

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Public Safety - Police
Police Investigation
103042
FY24-25
Proposed
536 - - 0.0%
738 - - 0.0%
1,274 0.0%
1,671,823 1,874,749
1,933,238 1,923,238
2,006,950 103.8%
(1,647,796) (1,746,997) (1,902,738) (1,892,538) (1,976,450) 103.9% 178

PROPOSED BUDGET
FISCAL YEAR 2024-25
Revenues
Special Police Services
Live Scan Rolling Fee
Total Revenues
FY21-22
Audited
FY22-23
Audited
Public Safety - Police
Police Support Services
103043
FY24-25
Proposed
7,092 5,000 - 0.0%
1,527 2,500 3,500 3,675 147.0%
8,619 7,500 3,500 3,675 49.0%
GRAND TOTAL RESOURCES 8,619 7,500 3,500 3,675 49.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 225,935 297,689 418,300 418,300 423,100 101.1% Salaries/Part-Time 139,725 149,484 120,000 105,701 100,000 83.3% Overtime 15,447 35,218 35,000 81,624 35,000 100.0%
Leave Accrual Payout 8,269 7,366 - - - 0.0%
Alternative H&W Payout 3,000 1,250 1,750 1,750 2,000 114.3% Signing Bonus Payout 5,064 - 18,364 18,364 - 0.0%
Salary Savings - - (461,744) - - 0.0%
Health Insurance Allocation 43,721 58,443 100,100 100,100 83,200 83.1% Life Ins Allocation - - 1,300 1,300 1,300 100.0%
Dental Ins Allocation 3,020 3,974 6,600 6,600 1,700 25.8% Optical Ins Allocation 517 687 1,200 1,200 1,000 83.3%
LTD Ins Allocation - - 1,900 1,900 2,000 105.3%
STD Ins Allocation - - 1,700 1,700 1,700 100.0%
Medicare 5,740 7,146 6,100 6,100 6,200 101.6%
Employers' PARS/ARS 4,578 4,831 8,900 8,900 0.0%
Employer CaIPERS Retire NC 17,881 23,205 34,400 34,400 35,100 102.0% Employee Medical Opt Out Plan 1,292 - 0.0%
Emp Bnft/Insurance Premiums 133 0.0%
Health Insurance Premiums - - - 80,964 - 0.0%
Dental Insurance Premiums - - - 5,593 - 0.0%
Life Insurance Premiums - - - (8) - 0.0%
Optical Insurance Premiums - - - (933) - 0.0%
LTD Ins Premium - - - 2,473 - 0.0%
STD Ins Premium - - - 1,514 - 0.0%
Leave Buyback - - - - 3,200 100.0%
Other Employee Benefits - - 300 300 300 100.0%
TOTAL SALARIES & BENEFITS 472,897 590,585 294,170 877,975 695,800 236.5%

MATERIALS, SUPPLIES & SERVICES
Professional Services 46,648 48,128 70,000 32,651 68,300 97.6% Vehicle Repair & Maintenance - - - 529 - 0.0%
Repair Maint/Equipment 66,698 73,085 111,000 82,029 135,275 121.9% Jail Supplies 993 0.0%
Facility Rental 145,510 19,564 196,797 196,693 0.0%
Range Training 20,310 35,374 32,430 21,636 23,500 72.5% Vehicle Rental 129 - 77 0.0%
Travel - 405 - - - 0.0%
Meetings & Conferences - 112 - - - 0.0%
Staff Training 2,719 3,003 5,000 2,448 1,000 20.0%
Dues & Memberships 50 125 200 50 200 100.0%
Dept. Contract Services 28,324 10,546 80,030 80,030 44,561 55.7% Special Department Expenses 22,158 4,920 26,000 (156) 1,000 3.8% Office Supplies 22 1,201 - 185 - 0.0%
Postage - - - 57 - 0.0%
Gasoline & Diesel Fuel - 69 - - - 0.0%
Small Furniture & Fixture - - 239 239 - 0.0%
179

PROPOSED BUDGET
FISCAL YEAR 2024-25
Uniforms
Emergency Medical Supples
Web Based Service/Subcriptions
Other Supplies
Office Equipment
Lease Principal (GASB)
Lease Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
FY21-22
Audited
FY22-23
Audited
2,332 7,843
334,771
(983)
14,695
151,258
1,528
371,985
FY23-24
Amended
FY23-24
Year End
Estimates
7,000
8,453
139
34 2,331 13,053
707
Public Safety - Police
Police Support Services
103043
FY24-25
Proposed
7,000
25,000
531,027 439,847 305,836
100.0%

0.0%

0.0%
1072.5%

0.0%

57.6%
472 - 0.0%
1,205 - 0.0%
1,677 - 0.0%
806,685 962,569 825,197 1,319,499 1,001,636 121.4%
NET CHANGE IN POSITION (806,685) (953,950) (817,697) (1,315,999) (997,961) 122.0% 180

PROPOSED BUDGET
FISCAL YEAR 2024-25

MATERIALS, SUPPLIES & SERVICES
Repair & Maint/Facilities
Animal Control Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
62,538 62,073 65,415
233,480 313,089 389,000
296,018 375,162 454,415
296,018 375,162 454,415
(296,018) (375,162) (454,415)
181
FY23-24
Year End
Estimates
Public Safety - Police
Animal Control
103045
FY24-25
Proposed
60,387 65,145 99.6%
388,794 389,000 100.0%
449,181 454,145 99.9%
449,181 454,145 99.9%
(449,181) (454,145) 99.9%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Public Safety - Police
Traffic
103047
FY24-25
Proposed
Revenues
Bicycle Licenses 4 - 0.0%
Parking Permit Fees 10,765 10,000 12,000 12,240 122.4%
Towing Fee 19,240 22,965 18,500 4,000 - 0.0%
Storage Fee 66,500 69,720 50,000 17,780 - 0.0%
Lien Fee 13,235 15,795 15,000 2,460 - 0.0%
Special Police Services - 57,078 45,000 40,000 45,000 100.0% Vehicle Impound/Releases 20,486 25,009 20,000 4,144 - 0.0% DUI Vehicle Release Fee 19,297 21,075 17,500 25,000 - 0.0% Veh Code Fines (Moving) 45,700 43,088 45,000 45,000 50,000 111.1% City Ord Fines (Parking) 329,682 293,046 300,000 300,000 310,000 103.3% Sale of Auction Vehicles 2,500 64,915 - 38,550 - 0.0%
Total Revenues 516,931 623,460 521,000 488,934 417,240 80.1% GRAND TOTAL RESOURCES 516,931 623,460 521,000 488,934 417,240 80.1%

SALARIES & BENEFITS
Salaries/Full-Time Regular 308,549 279,338 313,600 313,600 325,800 103.9% Salaries/Part-Time 30,929 33,437 40,000 21,897 30,000 75.0% Overtime 15,898 17,238 20,000 11,012 20,000 100.0%
Leave Accrual Payout 1,462 2,224 - - - 0.0%
Alternative H&W Payout 6,250 1,750 1,750 1,750 3,000 171.4% Signing Bonus Payout 12,241 5,519 5,519 - 0.0%
Health Insurance Allocation 45,695 22,523 22,600 22,600 72,100 319.0% Life Ins Allocation 900 900 900 100.0%
Dental Ins Allocation 3,746 2,615 2,500 2,500 2,500 100.0% Optical Ins Allocation 641 683 600 600 800 133.3%
LTD Ins Allocation - - 1,200 1,200 1,100 91.7%
STD Ins Allocation - - 1,200 1,200 900 75.0%
Medicare 5,763 5,081 4,600 4,600 4,800 104.3%
Employers' PARS/ARS 1,160 1,254 - - - 0.0%
Employer CaIPERS Retire NC 44,850 43,295 56,600 56,600 62,000 109.5% Employee Medical Opt Out Plan 10,062 16,435 16,900 16,900 2,500 14.8% Sick Leave Buyback 2,652 - - 2,321 - 0.0%
Leave Buyback 10,197 - - - 4,500 100.0%
Other Employee Benefits - - 200 200 200 100.0%
TOTAL SALARIES & BENEFITS 500,095 425,874 488,169 463,400 531,100 108.8%

MATERIALS, SUPPLIES & SERVICES
Repair Maint/Equipment - - 1,500 360 500 33.3%
Towing Services 22,866 28,988 36,500 20,641 7,000 19.2% Lien Services 3,566 4,477 2,500 1,262 0.0%
CSUF PD Reimburse Impound Fees 11,137 7,383 8,000 3,086 0.0% Printing & Binding 8,126 1,979 9,500 9,470 7,000 73.7%
Staff Training 640 - 1,000 309 1,000 100.0%
Dues & Memberships - - 200 - 200 100.0%
Dept. Contract Services 92,566 97,551 118,000 115,316 100,116 84.8% Admin Service Fee - 6,150 - 2,353 5,000 100.0%
Special Department Expenses 1,343 - 1,700 557 500 29.4% Books & Periodicals - 151 300 - 300 100.0%
Uniforms 1,120 3,503 7,000 7,507 4,000 57.1%
Other Supplies - - - 41 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 141,364 150,183 186,200 160,900 125,616 67.5% 182

PROPOSED BUDGET
FISCAL YEAR 2024-25

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
641,459 576,056
(124,527) 47,403
183
FY23-24
Amended
FY23-24
Year End
Estimates
674,369 624,300
(153,369) (135,366)
Public Safety - Police
Traffic
103047
FY24-25
Proposed
656,716 97.4%
(239,476) 156.1%

PLACENTIA
Rich Heritage, Bright Future

PUBLIC WORKS DEPARTMENT
0 General Fund Budget
FISCAL YEAR 2024-25

Public Works Department
Organizational Chart
Administrative
Services
Senior
Management
Analyst
Administrative
Assistant
Deputy City
Administrator
Engineering
Services
i
Deputy Director/
City Engineer
4,
Senior Civil
Engineer
Associate Civil
Engineer
i
Engineering Aide
1 Public Works
Inspector
1 Management
Assistant
185
Maintenance
Services
i
Public Works
Manager
Public Works
Superintendent
Public Works
Supervisor (2)
Facility Maintenance
Technician (3)
4,
Senior Custodian
Maintenance Worker
(8)
Equipment Mechanic
(2)
Transportation
Services
1 Transportation
Manager
4,
Environmental
Services
Coordinator

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,
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.
the Division is also
responsible for
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 impact analysis reports prepared for private development projects, provide traffic control plan check reviews and act as the City's ADA Coordinator.
186

PUBLIC WORKS
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 -occupied buildings and facilities and administers maintenance contracts for heating, ventilation, and air conditioning systems, elevator maintenance and carpet cleaning. The division conducts 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 maintenance, preservation, and expansion of the City's Urban Forest. The City's Urban Forest consists of 6,734 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 123 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. 187

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Encroachment Permits 209,529 269,305 225,000 200,000
Transportation Permit 5,221 7,174 6,000 6,000
Engineering Fees 256,129 180,031 245,000 175,000
Other Charges for Service 146,171 223,201 200,000 150,000 Sale of Surplus Property - - - 900
Total Revenues 617,590 679,711 676,000 531,900
FY24-25
Proposed
215,000
6,300
210,000
150,000
Public Works
Summary

95.6%
105.0%

85.7%

75.0%

0.0%
581,300 86.0%

TRANSFERS IN
Transfer In From Gas Tax - - 673,700 673,700 - 0.0%
TOTAL TRANSFERS - - 673,700 673,700 - 0.0%
GRAND TOTAL RESOURCES 617,590 679,711 1,349,700 1,205,600 581,300 43.1%

SALARIES & BENEFITS
Salaries/Full-Time Regular 1,426,707 1,551,412 1,518,700 1,518,700 1,536,700 101.2% Salaries/Part-Time 138,043 165,791 219,828 128,841 59,800 27.2% Overtime 56,965 79,019 72,500 90,283 64,150 88.5%
Leave Accrual Payout 5,720 32,808 - - - 0.0%
Alternative H&W Payout 19,988 10,725 10,818 10,818 18,100 167.3% Signing Bonus Payout 40,267 - 68,030 68,030 - 0.0%
Health Insurance Allocation 339,276 346,684 331,600 331,600 291,900 88.0% Life Ins Allocation - - 3,900 3,900 4,100 105.1%
Dental Ins Allocation 20,334 21,137 20,300 20,300 6,900 34.0% Optical Ins Allocation 4,265 4,268 4,300 4,300 3,900 90.7% LTD Ins Allocation 6,600 6,600 6,800 103.0%
STD Ins Allocation 6,100 6,100 6,300 103.3%
Medicare 25,099 27,151 22,400 22,400 22,700 101.3%
Employers' PARS/ARS 18,380 20,905 14,800 14,800 8,900 60.1% Employer CaIPERS Retire NC 130,910 138,476 148,900 148,900 140,800 94.6% ICMA Defined Contribution Plan - - - 487 - 0.0%
Employee Medical Opt Out Plan 3,754 6,109 7,700 7,700 7,700 100.0% Emp Bnft/Insurance Premiums - - - 70 - 0.0%
Health Insurance Premiums - - - 43,043 - 0.0%
Dental Insurance Premiums - - - 2,666 - 0.0%
Optical Insurance Premiums - - - (585) - 0.0%
LTD Ins Premium - - - 1,065 - 0.0%
STD Ins Premium - - - 652 - 0.0%
Leave Buyback 35,585 19,303 - - 25,600 100.0%
Other Employee Benefits - - 10,900 10,900 9,900 90.8%
Contra - Salaries (540,760) (618,816) (673,700) 100.0%
TOTAL SALARIES & BENEFITS 1,724,534 1,804,973 2,467,376 2,441,569 1,540,550 62.4%

MATERIALS, SUPPLIES & SERVICES
Engineering Services 17,665 2,041 45,000 40,044 20,000 44.4% Special Studies 50,550 35,167 30,000 59.3%
Credit Card Write-offs 21 - 0.0%
City Events - 586 0.0%
Professional Services 421,492 448,611 582,000 518,369 447,900 77.0% Landscaping 69,959 69,959 64,100 63,950 65,000 101.4%
Tree Maintenance 120,222 127,864 130,000 129,415 137,572 105.8% Alarm Monitoring 4,320 11,003 10,000 10,592 11,200 112.0% Repair & Maint/Facilities 173,678 322,073 158,123 153,017 288,281 182.3% Repair & Maintenance/Streets 13,092 2,315 36,000 33,415 75,000 208.3% 188

PROPOSED BUDGET
FISCAL YEAR 2024-25
R & M/Sewers/Storm Drains
Vehicle Repair & Maintenance
Repair/Maint Off Furn & Eqp
Software Maintenance
Repair Maint/Equipment
Repairs - Electronic Devices
Vehicle Maintenance Allocatn
Vehicle Detailing
Unplanned Repair & Maintenance
Paint Supplies
Janitorial Supplies
Equipment & Tool Rental
Telephone/Internet
Advertising/Promotional
Printing & Binding
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Licenses & Permits
Hazardous Materials Disposal
Dept. Contract Services
Special Department Expenses
Traffic Control Devices
Street Signs
Office Supplies
Books & Periodicals
Postage
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Personal Protection Equipment
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES
FY21-22
Audited
FY22-23
Audited
FY24-25
Proposed
Public Works
Summary
30,000 20,000 54,000 180.0%
138,919 125,824 180,000 152,080 130,000 72.2%
52 0.0%
11,793 10,676 11,000 10,682 11,000 100.0%
5,196 13,705 24,000 26,762 54,208 225.9%
108 - 0.0%
27 0.0%
7,000 7,000 7,000 100.0%
50,000 24,654 0.0%
35,000 100.0%
15,000 100.0%
5,647 23,125 21,500 10,060 16,000 74.4%
297 17,672 17,672 17,672 100.0%
40 13,300 500 - 0.0%
117 394 400 100 400 100.0%
1,936 - 6,193 0.0%
11,754 21,081 11,300 6,326 7,690 68.1%
- 65 0.0%
3,433 3,532 4,610 3,239 6,515 141.3%
108,458 116,555 133,804 127,580 138,659 103.6%
5,520 2,849 4,500 2,613 4,500 100.0%
316,148 255,735 251,800 215,637 379,000 150.5%
120,674 146,133 136,600 113,110 0.0%
378 1,986 5,000 3,294 15,000 300.0%
17,822 27,004 23,000 12,373 23,000 100.0%
1,855 3,118 3,200 3,235 2,700 84.4%
650 75 - 322 500 100.0%
44 100 16 0.0%
192,993 480,940 415,000 332,965 376,000 90.6%
4,074 5,564 3,000 451 3,000 100.0%
48 - 0.0%
10,805 11,345 10,000 8,818 9,900 99.0%
120 - 1,500 100.0%
152 0.0%
3,041 13,920 17,956 10,512 8,000 44.6%
421 - 36 330 100.0%
8,880 7,615 0.0%
203 1,627 0.0%
354 - 0.0%
10,000 22,300 24,000 22,415 24,000 100.0%
1,789,743 2,295,511 2,461,715 2,132,188 2,415,527 98.1%

CIP & EQUIPMENT
Computer Hardware 423 - -
Machinery & Equipment 6,415 23,970 -
Furniture & Fixtures 1,132 25,231 10,000 1,329
TOTAL CIP & EQUIPMENT 14,688 49,624 10,000 1,329
7,209
36,500
43,709

0.0%
100.0%
365.0%
437.1%
EXPENDITURES GRAND TOTAL 3,528,964 4,150,108 4,939,091 4,575,085 3,999,786 81.0%

NET CHANGE IN POSITION
(2,911,375) (3,470,398) (3,589,391) (3,369,485) (3,418,486) 95.2% 189

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Revenues
Sale of Surplus Property - - - 900
Total Revenues - 900
GRAND TOTAL RESOURCES 900
Public Works
Public Works Administration
103550
FY24-25
Proposed

0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 223,445 250,186 261,500 261,500 186,900 71.5% Salaries/Part-Time - - - 4,969 29,900 100.0%
Overtime 40 197 1,000 428 1,000 100.0%
Leave Accrual Payout 458 179 - - - 0.0%
Alternative H&W Payout 2,425 1,583 1,593 1,593 1,400 87.9% Signing Bonus Payout 5,295 - 10,696 10,696 - 0.0%
Health Insurance Allocation 19,027 23,055 23,300 23,300 16,500 70.8% Life Ins Allocation - - 400 400 200 50.0%
Dental Ins Allocation 1,402 1,612 1,800 1,800 500 27.8% Optical Ins Allocation 274 310 400 400 300 75.0%
LTD Ins Allocation - - 900 900 700 77.8%
STD Ins Allocation - - 900 900 800 88.9%
Medicare 3,715 3,893 3,800 3,800 2,800 73.7%
Employers' PARS/ARS 13,293 14,507 14,800 14,800 8,900 60.1% Employer CaIPERS Retire NC 18,692 21,588 26,700 26,700 15,800 59.2% ICMA Defined Contribution Plan - 487 - 0.0%
Employee Medical Opt Out Plan 3,754 3,894 3,800 3,800 3,800 100.0% Emp Bnft/Insurance Premiums - 9 0.0%
Health Insurance Premiums - - - 4,011 - 0.0%
Dental Insurance Premiums - - - 272 - 0.0%
Optical Insurance Premiums - - - (53) - 0.0%
LTD Ins Premium - - - 214 - 0.0%
STD Ins Premium - - - 131 - 0.0%
Leave Buyback 16,630 12,319 - - 12,800 100.0%
Other Employee Benefits - - 6,700 6,700 6,700 100.0%
TOTAL SALARIES & BENEFITS 308,451 333,322 358,288 367,756 289,000 80.7%

MATERIALS, SUPPLIES & SERVICES
Special Studies - - 11,750 11,117 - 0.0%
Professional Services 46,253 35,646 - - 10,000 100.0%
Software Maintenance - 120 - - - 0.0%
Advertising/Promotional 40 13,300 500 - - 0.0%
Printing & Binding 117 394 400 100 400 100.0%
Travel 1,936 - 5,978 0.0%
Meetings & Conferences 11,579 19,665 9,000 5,501 5,000 55.6% Staff Training 65 0.0%
Dues & Memberships 2,654 2,065 2,720 2,873 4,425 162.7% Licenses & Permits - 3,000 3,000 - 3,000 100.0%
Special Department Expenses 551 687 - - - 0.0%
Office Supplies 1,329 2,111 1,700 1,712 1,700 100.0%
Postage - 25 100 - - 0.0%
Gasoline & Diesel Fuel - 63 - - - 0.0%
Small Furniture & Fixture - 462 - - - 0.0%
Computer Software 120 - - 309 - 0.0%
Web Based Service/Subcriptions - 99 - - 200 100.0%
Community Programs - 59 - - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 73,024 79,631 29,170 27,655 24,725 84.8% 190

PROPOSED BUDGET
FISCAL YEAR 2024-25

CIP & EQUIPMENT
Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates
Public Works
Public Works Administration
103550
FY24-25
Proposed
332 - - 0.0%
6,531 332 - 0.0%
388,006 413,285 387,458 395,411 313,725 81.0%
NET CHANGE IN POSITION (388,006) (413,285) (387,458) (394,511) (313,725) 81.0% 191

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Public Works
Public Works Engineering
103551
FY24-25
Proposed
Revenues
Encroachment Permits 209,529 269,305 225,000 200,000 215,000 95.6% Transportation Permit 5,221 7,174 6,000 6,000 6,300 105.0% Engineering Fees 256,129 180,031 245,000 175,000 210,000 85.7% Other Charges for Service 146,171 223,201 200,000 150,000 150,000 75.0% Total Revenues 617,050 679,711 676,000 531,000 581,300 86.0% GRAND TOTAL RESOURCES 617,050 679,711 676,000 531,000 581,300 86.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 228,809 240,042 104,300 104,300 115,000 110.3% Salaries/Part-Time 2,217 - 29,300 8,121 29,900 102.0%
Overtime 562 1,271 1,500 913 1,500 100.0%
Leave Accrual Payout - 15,207 - - - 0.0%
Alternative H&W Payout 2,313 1,888 1,375 1,375 1,400 101.8% Signing Bonus Payout 6,960 - 5,315 5,315 - 0.0%
Health Insurance Allocation 43,134 43,733 28,600 28,600 28,600 100.0% Life Ins Allocation - - 300 300 300 100.0%
Dental Ins Allocation 3,247 3,298 1,900 1,900 600 31.6% Optical Ins Allocation 590 589 400 400 400 100.0%
LTD Ins Allocation - - 500 500 600 120.0%
STD Ins Allocation - 500 500 500 100.0%
Medicare 3,503 3,762 1,600 1,600 1,700 106.3%
Employer CaIPERS Retire NC 17,456 17,807 8,100 8,100 8,900 109.9% Emp Bnft/Insurance Premiums - 14 0.0%
Health Insurance Premiums 5,029 0.0%
Dental Insurance Premiums - - - 519 - 0.0%
Optical Insurance Premiums - - - (141) - 0.0%
LTD Ins Premium - - - 258 - 0.0%
STD Ins Premium - - - 158 - 0.0%
Other Employee Benefits - - 100 100 100 100.0%
TOTAL SALARIES & BENEFITS 308,791 327,597 183,790 167,860 189,500 103.1%

MATERIALS, SUPPLIES & SERVICES
Special Studies - - 38,800 24,050 30,000 77.3%
City Events - - - 474 - 0.0%
Professional Services 191,754 204,505 200,000 200,000 73,000 36.5% Meetings & Conferences - 427 1,500 450 1,800 120.0%
Dues & Memberships - 735 650 - 850 130.8%
Dept. Contract Services 78,877 2,013 150,000 136,525 150,000 100.0% Books & Periodicals - 322 500 100.0%
Postage 19 - 0.0%
Computer Software 2,921 4,820 7,956 2,000 8,000 100.6%
Web Based Service/Subcriptions 122 - 130 100.0%
Other Supplies - 474 - - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 273,551 213,114 398,906 363,821 264,280 66.3% EXPENDITURES GRAND TOTAL 582,342 540,711 582,696 531,681 453,780 77.9% NET CHANGE IN POSITION 34,708 138,999 93,304 (681) 127,520 136.7% 192

PROPOSED BUDGET
FISCAL YEAR 2024-25

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Public Works
Public Works Tranportation
103590
FY24-25
Proposed
123,593 133,938 141,800 141,800 147,500 104.0%
250 750 250 250 1,300 520.0%
3,365 - 6,687 6,687 - 0.0%
22,309 22,350 22,600 22,600 22,600 100.0%
500 500 500 100.0%
1,541 1,541 1,600 1,600 500 31.3%
276 276 300 300 300 100.0%
500 500 500 100.0%
600 600 600 100.0%
1,861 1,952 2,100 2,100 2,200 104.8%
9,306 9,938 10,900 10,900 11,400 104.6%
3 - 0.0%
2,816 - 0.0%
193 - 0.0%
(35) - 0.0%
74 - 0.0%
- 45 0.0%
1,000 1,000 1,000 100.0%
163,350 170,745 188,837 191,933 188,400 99.8%

MATERIALS, SUPPLIES & SERVICES
Engineering Services 7,970 2,041 45,000 40,044 20,000 44.4% Professional Services 118,005 108,355 155,200 154,978 156,000 100.5% Meetings & Conferences 175 648 800 800 100.0%
Dues & Memberships 779 258 840 367 840 100.0%
Dept. Contract Services 72,160 15,448 35,800 13,546 35,000 97.8% Books & Periodicals - 75 - - - 0.0%
Computer Software - 9,100 10,000 8,203 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 199,089 135,923 247,640 217,138 212,640 85.9%

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
362,439 306,668 436,477
(362,104) (306,668) (436,477)
193
409,071
(409,071)
401,040 91.9%
(401,040) 91.9%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
FY23-24
Year End
Estimates

MATERIALS, SUPPLIES & SERVICES
Professional Services 65,480 37,835 137,900 104,261
Dues & Memberships 459 400
Licenses & Permits 100,510 109,965 121,904 121,840
Office Supplies 30 500
Other Supplies 80 -
TOTAL MATERIALS, SUPPLIES & SERVICES 166,020 148,339 260,704 226,218 Public Works
Environmental Services
103593
FY24-25
Proposed
120,000 87.0%
400 100.0%
125,000 102.5%
117 500 100.0%

0.0%
245,900 94.3%
EXPENDITURES GRAND TOTAL 166,020 148,339 260,704 226,218 245,900 94.3% NET CHANGE IN POSITION (166,020) (148,339) (260,704) (226,218) (245,900) 94.3% 194

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Leave Buyback
Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Repair & Maint/Facilities
Meetings & Conferences
Office Supplies
Uniforms
Web Based Service/Subcriptions
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY21-22
Audited
FY22-23
Audited
275,558 272,453 364,800
10,836 14,866 27,000
11,756 17,489 18,000
1,666 14,729 -
5,375 1,825 1,800
7,938 - 13,610
75,597 74,554 93,500
900
5,151 5,242 6,800
907 935 1,200
1,600
1,400
4,699 4,782 5,300
406 557 -
26,563 26,080 36,600
2,215 3,900
11,731 4,574
2,500
438,182 440,303 578,910
496 560 1,000
10,768 8,264 10,000
92 -
11,369 8,915 11,000
449,551 449,219 589,910
(449,551) (449,219) (589,910)
195
364,800
11,282
23,355
1,800
13,610
93,500
900
6,800
1,200
1,600
1,400
5,300
36,600
3,900
7 6,012
338
(71)
113
69 2,500
575,015
Public Works
Maintenance Services Admin
103650
FY24-25
Proposed
378,300
4,400
65,000
1,000
1,800
900
1,600
1,500
5,500
35,200
3,900
8,800
1,600
509,500
103.7%

0.0%

0.0%
244.4%

0.0%

69.5%
111.1%

26.5%

75.0%
100.0%
107.1%
103.8%

0.0%

96.2%
100.0%

0.0%

0.0%
100.0%

64.0%

88.0%
527 - 0.0%
125 - 0.0%
803 500 50.0%
7,980 - 0.0%
36 - 0.0%

0.0%
9,472 500 4.5%
584,487
(584,487)
510,000 86.5%
(510,000) 86.5%

PROPOSED BUDGET
FISCAL YEAR 2024-25
FY21-22
Audited
FY22-23
Audited
Public Works
Maint Svcs Street Maint
103652
FY24-25
Proposed

TRANSFERS IN
Transfer In From Gas Tax - - 673,700 673,700 0.0%
TOTAL TRANSFERS - - 673,700 673,700 0.0%
GRAND TOTAL RESOURCES 673,700 673,700 0.0%

SALARIES & BENEFITS
Salaries/Full-Time Regular 241,961 232,205 214,800 214,800 305,500 142.2% Salaries/Part-Time 86,625 94,337 103,028 69,677 - 0.0%
Overtime 25,920 30,768 25,500 13,785 23,000 90.2%
Leave Accrual Payout 2,253 1,882 - - - 0.0%
Alternative H&W Payout 4,625 2,925 1,800 1,800 4,100 227.8% Signing Bonus Payout 6,915 - 10,278 10,278 - 0.0%
Health Insurance Allocation 69,566 64,427 58,400 58,400 65,500 112.2% Life Ins Allocation - - 500 500 800 160.0%
Dental Ins Allocation 1,813 1,547 1,200 1,200 1,400 116.7% Optical Ins Allocation 873 768 700 700 800 114.3%
LTD Ins Allocation - - 1,000 1,000 1,400 140.0%
STD Ins Allocation - - 900 900 1,200 133.3%
Medicare 5,443 5,298 3,200 3,200 4,500 140.6%
Employers' PARS/ARS 3,243 3,626 - 0.0%
Employer CaIPERS Retire NC 25,600 24,029 26,800 26,800 31,700 118.3% Emp Bnft/Insurance Premiums - 20 0.0%
Health Insurance Premiums 12,366 0.0%
Dental Insurance Premiums 589 0.0%
Optical Insurance Premiums - - - (135) - 0.0%
LTD Ins Premium - - - 208 - 0.0%
STD Ins Premium - - - 127 - 0.0%
Leave Buyback 7,224 2,410 - - 4,000 100.0%
Other Employee Benefits - - 200 200 200 100.0%
Contra - Salaries (540,760) (618,816) - - (673,700) 100.0% TOTAL SALARIES & BENEFITS (58,700) (154,591) 448,306 416,414 (229,600) -51.2%

MATERIALS, SUPPLIES & SERVICES
Professional Services - 62,271 88,900 58,978 88,900 100.0% Repair & Maint/Facilities 166 8,103 - 1,781 - 0.0%
Repair & Maintenance/Streets 13,092 2,315 36,000 33,415 75,000 208.3% R & M/Sewers/Storm Drains - - 30,000 20,000 54,000 180.0% Paint Supplies - - - - 25,000 100.0%
Equipment & Tool Rental 3,823 7,008 14,500 10,060 10,000 69.0% Meetings & Conferences - 250 0.0%
Dues & Memberships 16 0.0%
Licenses & Permits 2,509 100.0%
Dept. Contract Services - - - - 50,000 100.0%
Special Department Expenses 37,967 44,898 50,000 43,345 - 0.0% Traffic Control Devices 378 1,986 5,000 3,294 15,000 300.0% Street Signs 17,247 23,531 23,000 12,373 23,000 100.0%
Postage - - - 16 - 0.0%
Small Tools/Equipment - 182 - 393 - 0.0%
Uniforms - 2,384 - 462 3,000 100.0%
Personal Protection Equipment - 120 - - 500 100.0%
Web Based Service/Subcriptions - 49 - - - 0.0%
Other Supplies - 2,208 - 5,326 - 0.0%
Community Programs - - - 1,147 - 0.0%
196

PROPOSED BUDGET
FISCAL YEAR 2024-25

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT
FY21-22
Audited
FY22-23
Audited
74,172 155,071
72 72
FY23-24
Amended
247,400
FY23-24
Year End
Estimates
190,839
Public Works
Maint Svcs Street Maint
103652
FY24-25
Proposed
346,909 140.2%

0.0%

0.0%
EXPENDITURES GRAND TOTAL 15,472 551 695,706 607,253 117,309 16.9% NET CHANGE IN POSITION (15,472) (551) (22,006) 66,447 (117,309) 533.1% 197

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Salaries/Part-Time
Overtime
Leave Accrual Payout
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employers' PARS/ARS
Employer CaIPERS Retire NC
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Public Works
Maint Svcs Facilities Maint
103654
FY24-25
Proposed
218,740 297,690 298,800 298,800 262,800 88.0%
34,932 56,588 60,500 34,793 0.0%
17,245 28,181 25,000 50,232 37,000 148.0%
384 810 - - - 0.0%
3,750 1,255 3,500 3,500 5,000 142.9%
6,265 - 14,920 14,920 - 0.0%
68,182 73,685 60,100 60,100 48,600 80.9%
900 900 800 88.9%
4,673 4,815 3,900 3,900 1,100 28.2%
816 838 700 700 600 85.7%
1,400 1,400 1,300 92.9%
1,200 1,200 1,100 91.7%
4,077 5,628 4,400 4,400 3,900 88.6%
1,310 2,214 - - - 0.0%
22,576 27,572 26,400 26,400 23,600 89.4%
12 - 0.0%
7,245 0.0%
371 0.0%
(81) 0.0%
122 0.0%
75 - 0.0%
300 300 200 66.7%
382,950 499,275 502,020 509,288 386,000 76.9%

MATERIALS, SUPPLIES & SERVICES
City Events - - - 112 - 0.0%
Professional Services - - - 152 - 0.0%
Alarm Monitoring 4,320 11,003 10,000 10,592 11,200 112.0% Repair & Maint/Facilities 141,147 235,158 156,873 148,561 220,000 140.2% Vehicle Repair & Maintenance 349 3,460 - 1,262 - 0.0%
Repair/Maint Off Furn & Eqp - 52 - - - 0.0%
Repair Maint/Equipment 4,437 7,437 14,000 14,088 14,000 100.0% Repairs - Electronic Devices - 108 - - - 0.0%
Paint Supplies - - - - 10,000 100.0%
Janitorial Supplies - - - 15,000 100.0%
Equipment & Tool Rental 1,552 16,117 7,000 6,000 85.7%
Telephone/Internet 297 17,672 17,672 17,672 100.0%
Meetings & Conferences 196 - 0.0%
Licenses & Permits 5,058 3,590 5,100 1,797 5,100 100.0% Dept. Contract Services 95,952 164,850 66,000 65,567 144,000 218.2% Special Department Expenses 51,666 55,275 52,900 42,301 - 0.0% Office Supplies - 447 - 603 - 0.0%
Small Tools/Equipment 1,502 3,191 - 58 - 0.0%
Small Furniture & Fixture - (415) - - - 0.0%
Uniforms - 666 - 375 5,750 100.0%
Personal Protection Equipment - - - - 500 100.0%
Emergency Medical Supples - - - 152 - 0.0%
Web Based Service/Subcriptions - 151 - - - 0.0%
Other Supplies - 5,037 - 1,660 - 0.0%
Community Programs - - - 480 - 0.0%
Office Equipment - 354 - - - 0.0%
Other Expenditure 10,000 22,208 24,000 22,415 24,000 100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 316,558 529,184 353,545 327,847 473,222 133.9% 198

PROPOSED BUDGET
FISCAL YEAR 2024-25

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
FY21-22
Audited
FY22-23
Audited
7,140
FY23-24
Amended
91 -
25,231 10,000
25,322 10,000
FY23-24
Year End
Estimates
1,329
1,329
Public Works
Maint Svcs Facilities Maint
103654
FY24-25
Proposed
36,500
36,500

0.0%
365.0%
365.0%
706,648 1,053,781 865,565 838,463 895,722 103.5%
NET CHANGE IN POSITION (706,648) (1,053,781) (865,565) (838,463) (895,722) 103.5% 199

PROPOSED BUDGET
FISCAL YEAR 2024-25

MATERIALS, SUPPLIES & SERVICES
Landscaping
Tree Maintenance
Repair & Maint/Facilities
Repair Maint/Equipment
Meetings & Conferences
Dept. Contract Services
Special Department Expenses
Street Signs
Small Tools/Equipment
Uniforms
Other Supplies
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT
FY21-22
Audited
FY22-23
Audited
FY23-24
Amended
69,959 69,959 64,100
120,222 127,864 130,000
32,135 78,278 1,250
208 -
90 -
69,159 71,175 -
12,550 21,193 18,500 19,490
3,473 -
189
30 603 456
144
304,297 373,207 213,850 214,964 271,151
FY23-24
Year End
Estimates
63,950
129,415
1,652
Public Works
Medians and Parkways
103655
FY24-25
Proposed
65,000
137,572
68,281
208
90 1,017 7,209
1,017 7,209
EXPENDITURES GRAND TOTAL 305,314
NET CHANGE IN POSITION (305,314)
380,416 213,850 214,964
(380,416) (213,850) (214,964)
200
7,209
7,209
% Increase
101.4%
105.8%
5462.5%
100.0%
100.0%

0.0%

0.0%
126.8%
100.0%
100.0%
278,360 130.2%
(278,360) 130.2%

PROPOSED BUDGET
FISCAL YEAR 2024-25

SALARIES & BENEFITS
Salaries/Full-Time Regular
Overtime
Alternative H&W Payout
Signing Bonus Payout
Health Insurance Allocation
Life Ins Allocation
Dental Ins Allocation
Optical Ins Allocation
LTD Ins Allocation
STD Ins Allocation
Medicare
Employer CaIPERS Retire NC
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Other Employee Benefits

TOTAL SALARIES & BENEFITS
FY21-22
Audited
FY22-23
Audited
Public Works
Maint Svcs Fleet Operations
103658
FY24-25
Proposed
114,602 124,898 13 2, 700 13 2, 700 140,700 106.0%
1,442 1,113 1,500 1,569 1,650 110.0%
1,250 500 500 500 500 100.0%
3,529 - 6,524 6,524 - 0.0%
41,462 44,879 45,100 45,100 45,100 100.0%
400 400 500 125.0%
2,508 3,082 3,100 3,100 1,000 32.3%
529 552 600 600 600 100.0%
700 700 700 100.0%
600 600 600 100.0%
1,801 1,836 2,000 2,000 2,100 105.0%
10,716 11,462 13,400 13,400 14,200 106.0%
6 - 0.0%
5,564 - 0.0%
385 - 0.0%
(69) - 0.0%
76 0.0%
47 0.0%
100 100 100 100.0%
181,511 188,321 207,224 213,302 207,750 100.3%

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs 21 0.0%
Repair & Maint/Facilities 230 384 - 496 0.0%
Vehicle Repair & Maintenance 138,569 122,364 180,000 150,818 130,000 72.2% Software Maintenance 10,293 10,556 11,000 10,682 11,000 100.0% Repair Maint/Equipment 760 6,060 10,000 12,673 40,000 400.0% Vehicle Maintenance Allocatn - - - 27 - 0.0%
Vehicle Detailing - - 7,000 7,000 7,000 100.0%
Unplanned Repair & Maintenance - - 50,000 24,654 - 0.0% Travel - - - 215 - 0.0%
Meetings & Conferences - 57 - - - 0.0%
Licenses & Permits 2,890 - 3,800 3,942 3,050 80.3%
Hazardous Materials Disposal 5,520 2,849 4,500 2,613 4,500 100.0% Special Department Expenses 17,835 24,080 15,200 7,974 0.0% Gasoline & Diesel Fuel 192,993 480,877 415,000 332,965 376,000 90.6% Small Tools/Equipment 2,572 2,002 3,000 3,000 100.0%
Uniforms - 1,150 100.0%
Personal Protection Equipment - 500 100.0%
Other Supplies - 479 - 173 - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 371,662 649,728 699,500 554,234 576,200 82.4%

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT
16,689
16,689

0.0%

0.0%
EXPENDITURES GRAND TOTAL 553,173 854,739 906,724 767,536 783,950 86.5% NET CHANGE IN POSITION (553,173) (854,739) (906,724) (767,536) (783,950) 86.5% 201

,„„
*P 1..; "M

PLACENTIA
Rich Heritage, Bright Future

CAPITAL IMPROVEMENT

PROGRAM
General Fund Budget
FISCAL YEAR 2024-25
202

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next five years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways.

Capital Projects
Each year as part of the budget process, the CIP is reviewed and updated to ensure the City's priorities and needs have not changed from the prior year, and to confirm there is sufficient revenue to support the projects planned.

In addition
Funding for capital projects is appropriated
within the current fiscal year budget. For
any multi-year projects that are not
completed at fiscal year-end, a continuing
appropriation for the unspent balance will
be carried over into the following year's
budget. In general, the CIP budget provides
funding for infrastructure construction and
rehabilitation, while the operating budget
and other special funds provide funding for
routine infrastructure maintenance.
to capital projects identified in the Capital Improvement Program, the city is working towards developing a ten-year replacement or maintenance schedule for all city assets related to government buildings; equipment, tools, office furniture; information technology; and rolling fleet so it can forecast and plan for future funding needs. An annual review and update of the City's needs has been completed and the Fiscal Year 2024-25 budget includes funding for those capital replacement items that need to be purchased, with the limited resources available. Capital
Equipment includes a reserve fire engine,
loader and public works vehicles, park
amenities such as benches, trash cans and
picnic tables, playground replacement,
Tynes gym roof replacement, and street
improvements.

Included in Information technology will be
the regular change out of older computer
workstations, and servers.
203

Protect Type
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities Total
Major Studies
Major Studies
Major Studies
Major Studies Total
Parks
Parks
Parks
Parks
Parks
Parks
Parks Total
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes Total
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology Total
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
FY2024-25 Proposed Capital Projects
Project Description
117 N. Main Street Building Demolition
Fire Station 1 Generator Replacement
Powell Building Improvement Project - Window Replacements City Hall/Police Station Modernization Project Windows Design UST Removal and Replacement at Corporate Yard
Tynes Gym Roof Replacement
Fire Station 1 Generator Replacement
Chapman Corridor Revitalization Plan
DIF Update and Creation of Successor Public Safety CFD Study SP5 Update
Restroom Renovations (Citywide)
McFadden Park Playground Renovation
Kraemer Park Memorial Fountain Design
McFadden Park Playground Renovation
Tuffree Park Sports Fields Lights
Dog Park Design
FY 23-24 Roadway Rehab Construction
FY 23-24 Roadway Rehab Construction
Old Town Streetscape Improvements
FY 24-25 Concrete Repair Program
FY 24-25 Annual Tree Planting
FY 24-25 Roadway Rehab Design
FY 23-24 Roadway Rehab Construction
FY 23-24 Roadway Rehab Construction
FY 23-24 Roadway Rehab Construction
FY 23-24 Roadway Rehab Construction
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
Financials ERP Software System
Network Security Vulnerability and Penetration Testing
Develop Cybersecurity Plan
Council Chambers / Media Room Upgrade
Council Chambers / Media Room Upgrade
Financials ERP Software System
Yorba Linda TSSP
Traffic Signal Back -Up Batteries
Wayfinding Signs - Residential Street Name Sign Replacements Atwood Trail Project - Final Eng Design
Yorba Linda TSSP
Atwood Trail Project - Final Eng Design
Residential Streets Curb Ramps
Traffic and Transportation Ops Total
Vehicles and Equipment Public Works Superintendent Truck Replacement Vehicles and Equipment Fire Station 2 Body Armor Replacement Vehicles and Equipment Reserve Fire Truck
Vehicles and Equipment Loader Replacement
Vehicles and Equipment Public Works Ford Ranger Replacement (1) Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment Total
Grand Total
Chipper Truck Replacement
Public Works Superintendent Truck Replacement
HLO Truck Liftgate
Fire Station 2 Radio Communication Equipment
204
Funding Source
Citywide Affordable Housing Impact Fee (0068)
Citywide Public Safety Impact Fee (0067)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Public Safety CFD (0055)
General Plan Update Fee (0074)
General Plan Update Fee (0074)
General Plan Update Fee (0074)
Citywide Parks & Rec Impact Fee (0063)
Citywide Parks & Rec Impact Fee (0063)
Citywide Parks & Rec Impact Fee (0063)
Measure U (0079)
Measure U (0079)
Quimby In -Lieu (0069)
Measure M (0018)
Citywide Storm Drain Impact Fee (0066)
EIFD (0086)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Misc. Grants (0050)
SB 1/ Gas Tax-RMRA (0060)
TOD Streetscape Impact Fee (0072)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
PEG Fund (0058)
Technology Impact Fees (0075)
AB 2766 (0019)
Citywide Traffic Impact Fee (0065)
Measure U (0079)
Misc. Grants (0050)
Misc. Grants (0050)
Quimby In -Lieu (0069)
SB 1/ Gas Tax-RMRA (0060)
Equipment Replacement (0041)
Fire Impact Fee (0089)
General Fund (0010)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Misc. Grants (0050)
Public Safety CFD (0055)
Proposed
75,000
40,000
175,000
31,000
100,000
416,000
110,000
947,000
100,000
127,000
98,000
325,000
28,000
90,000
50,000
460,000
185,000
56,250
869,250
1,203,000
25,000
10,000,000
155,000
10,000
150,000
1,423,000
557,000
1,497,000
185,300
15,205,300
75,000
50,000
240,000
60,000
60,000
40,000
69,000
60,000
654,000
60,000
10,000
250,000
272,800
105,001
37,200
100,000
835,001
20,000
6,000
180,000
290,000
90,000
80,000
60,000
7,000
32,875
765,875
19,601,426

Project Type
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities Total
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies Total
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks Total
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes Total
Technology
Technology
Technology
Technology
Technology Total
FY2023-24 Ongoing Projects
Project Description
Civic Center EV Charging Stations
Refurbish PD Traffic Bureau Work Area
Refurbish PD Armory
Refurbish PD Motor Barn
City Hall/Police Station Interior Modernization Design
City Hall and Police Station HVAC, Solar and Roof Improvement Senior/Community Center A&E Design
Placentia Public Safety Center
Admin Office Improvement Project
Refurbish Police Chief Admin Conference Room
Refurbish PD Jail Booking Area
Refurbish PD Report Writing Room
City Hall/PD Interior Lighting Improvements
Admin Office Improvement Project
Whitten Center Flooring Improvement Project
Powell Building Improvement Project
Senior/Community Center A&E Design
Caltrans Sustainable Active Transportation Plan
ADA Transition Plan
IT Strategic Plan
Chapman Corridor Revitalization Plan
PW Maintenance Master Plan & Condition Assessment
Chapman Corridor Revitalization Plan
Adoption of CEQA Guidelines w/VMT Guidelines
Parque del Arroyo Verde Renovation Project
Tuffree Park Sidewalk Replacement Project
Gomez Park Landscape Improvement Project
Gomez Park and Playground Renovation Project
Koch Park Sidewalk Replacement Project
Dog Park Design
Jaycee Parkette Improvement Project
Playground Resurfacing Various Parks (Kraemer)
McFadden Park Pergola Replacement Project
Koch Park Picnic Shelter Replacement Project
Playground Shade Sails
Replace Park Benches
Parque del Arroyo Verde Renovation Project
Caltrans Public Art Projects
Yorba Linda Boulevard Landscaped Median Renovation Project City General Wayfinding Signage (No Monument or Gantry Signs) City Intersection Street Name Sign Replacement (Wayfinding) Golden Avenue Bridge Replacement Project
EIFD Design
Bastanchury Road Landscaped Median Renovation Project Phase 1 Yorba Linda Boulevard Landscaped Median Renovation Project EIFD Design
FY 23-24 Roadway Rehab Design
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
City Key Fob Replacement Project
Citywide Document Digitalization Project
205
Funding Source
AB 2766(0019)
Citywide Public Safety Impact Fee (0067)
Citywide Public Safety Impact Fee (0067)
Citywide Public Safety Impact Fee (0067)
General Fund (0010)
General Fund (0010)
General Fund (0010)
General Fund (0010)
General Fund (0010)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Misc. Grants (0050)
Misc. Grants (0050)
Citywide Traffic Impact Fee (0065)
General Fund (0010)
General Fund (0010)
General Plan Update Fee (0074)
Measure U (0079)
Misc. Grants (0050)
Misc. Grants (0050)
Citywide Parks & Rec Impact Fee (0063)
General Fund (0010)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Misc. Grants (0050)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
General Fund (0010)
General Fund (0010)
General Fund (0010)
General Fund (0010)
General Fund (0010)
General Fund (0010)
Measure U (0079)
Measure U (0079)
Measure U (0079)
SB 1/ Gas Tax-RMRA (0060)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Technology lmpact Fees (0075)
FY23-24 Projects
140,000
2,294
25,000
25,000
150,000
125,344
1,109,849
5,983,984
167,200
35,937
40,000
25,000
17,582
1,232
50,000
167,528
500,000
8,565,949
25,000
174,790
44,088
70,000
142,844
36,511
20,000
513,233
415,393
54,280
25,000
160,577
50,000
80,000
610,000
150,000
50,000
43,950
6,124
66,927
82,797
1,795,048
673,825
33,144
182,286
390,203
2,576,855
166,172
89,000
8,875
162,215
400,000
4,682,575
58,061
50,000
185,000
71,385
364,446

Project Type
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
Traffic and Transportation Ops
FY2023-24 Ongoing Projects
Project Description
Orangethorpe Traffic Signal Synchronization Project
Rose/Tustin Traffic Signal Synchronization Project
Imperial Highway Traffic Signal Synchronization Project Chapman/Malvern Traffic Signal Synchronization Project
Orangethorpe Traffic Signal Synchronization Project
Rose/Tustin Traffic Signal Synchronization Project
Traffic Signal Back -Up Batteries
Orangethorpe Traffic Signal Synchronization Project
TOD Traffic Mitigation Improvement Project
Traffic and Transportation Ops Total
Vehicles and Equipment
Vehicles and Equipment Total
Grand Total
PD Patrol Units Replacement (7)
206
Funding Source
AB 2766(0019)
AB 2766(0019)
AB 2766(0019)
AB 2766(0019)
Citywide Traffic Impact Fee (0065)
Citywide Traffic Impact Fee (0065)
Citywide Traffic Impact Fee (0065)
Old Thoroughfare Construction Fund (0026)
TOD Traffic Impact Fee (0070)
General Fund (0010)
FY23-24 Projects
22,000
53,000
25,000
45,638
8,000
100,000
5,050
4,172
300,000
562,860
113,246
113,246
16, 597, 356

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 annual budget preparation process as well each quarterly budget report and is used to model changes in revenues, significant expense needs such as negotiations with labor groups, debt service obligations and the City's capital needs.

For FY 2024-25 revenue assumptions were developed in partnership with our property and sales tax consultants, projected development activity and recently approved citywide fee increases.

Revenue projections included in the adopted budget are conservative and reflect the current economic climate and possible recession within the next twelve months.

On the expense side, the adopted budget and subsequent fiscal year have incorporated all positions included in the FY 2024-25 budget as well as assumptions for growth in wages resulting 207

FINANCIAL POLICIES
from labor negotiations. Expenses for anticipated debt payments, extraordinary capital needs as well as funding OPEB liabilities have also been included within the 10 -Year Financial Plan.

BUDGET POLICIES
The City develops an annual Operating Budget which:
➢ Establishes budgets for all funds of the City
➢ 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 unassigned 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
Fiscal Year Begins
July 1, 2024
Budget Approval
City Council
June 2024
208
Departments begin
preparing their indivival
budgets
February 2024
City Administrator presents
Proposed FY2024/25 Budget
to Public and Cit4 Council
May 2024
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2024
Finance and Public
Works finalize Capital
Improvement Plan

FINANCIAL POLICIES
reached by analyzing revenue history; national and local economic trends and indices; and development patterns in our local economy. Revenue projections used in the context of the annual budget are based on conservative assumptions to assure 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.

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 seven-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 209

FINANCIAL POLICIES
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:
➢ 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 the 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, 210

FINANCIAL POLICIES
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 the true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for 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 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. 211

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 expenses 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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FINANCIAL POLICIES
➢ The amount of matching funds required.
➢ In-kind services needed to be provided.
➢ Requirements for reporting, earmarking and level of effort requirements. ➢ The related operating expenses; and
➢ Length of grant and consequential disposition of service (i.e. is the City obliged to continue the services after the grant has ended).

Gifts, Bequests and Donations to the City
Gifts and donations to the City will be evaluated to determine what, if any, obligations are to be placed upon the City. Gifts and bequests will be considered as "over and above" basic City appropriations and recorded in accordance with the Generally Accepted Accounting Principles.

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

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

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

City 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 City Council approved labor agreements need not be
re -approved by the Council.
eating CommunitycThmugh Panprc, Perks -and Pr�srama.

Overtime Management
Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
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FINANCIAL POLICIES
All overtime must be pre -authorized by a department head or designee unless it is assumed pre - approved by its nature. For example, overtime that results when an employee must respond to an emergency and/or overtime automatically created as a result of a memoranda of understanding.

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

When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
➢ The duration that additional staff resources may be needed. ➢ The cost of overtime versus the cost of additional staff. ➢ The skills and abilities of current staff.
➢ Training costs associated with hiring additional staff.

Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.

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

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

The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
214

Infrastructure, Vehicles, and Equipment Reserve

FINANCIAL POLICIES
Before GF
Reserve (25%)
met
After GF Reserve
(25%) met
40% 50%
Other Post -Employment Benefits (OPEB) Sustainability 10% 10% Reserve
Employee Recruitment and Retention Reserve (including
additional staff)
General Fund Contingency Reserve
30% 30%
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 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 215

FINANCIAL POLICIES
statements. Major individual governmental funds are reported as separate columns in the fund 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. 216

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

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

During the annual budget process, the City will make available a preliminary year-end, unaudited, General Fund fund balance. It should be recognized, however, that the balance provided is subject to both unforeseen financial transactions of a material nature and subject to the 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 of enhancing the economic status of the City while protecting pooled funds and meeting daily cash flow demands. 217

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 well 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.
218

FINANCIAL POLICIES
Portfolio Reporting
On a quarterly basis, or as otherwise requested by the City Administrator, the City Treasurer shall provide 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 is 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)
219

FINANCIAL POLICIES
Committed: amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority (City Council), and remains binding unless removed in the same manner
Assigned: amounts a government intends to use for a specific purpose; intent can be expressed by the governing body, or by an official or body to which the governing body delegates the authority (year-end encumbrances, infrastructure and rehabilitation funding)
Unassianed: 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 seven-year Capital Improvement Plan Plan in any given year. The City is currently striving to meet this goal. The FY 2024-25 budget does not set aside funding for future capital needs.

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 seven-year Capital Improvement Plan in any given year. The City is currently striving to meet this goal. The FY 2024-25 budget does not set aside funding for future capital needs.

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

Se/f-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 City Council approved projects. The seven- year projection shall be presented as part of the proposed annual budget. The Capital 220

FINANCIAL POLICIES
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.

Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, design, construction or rehabilitation of major capital facilities and infrastructure. The Measure U Fund and other special revenue funds are 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.
221

FINANCIAL POLICIES
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 to utilize outside
funding. The City shall actively pursue outside
funding sources for all capital improvement
projects.

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.
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FINANCIAL POLICIES
> 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

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 pay 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. 223

FINANCIAL POLICIES
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.

The City will seek voter approval to amend its appropriation limit at such a 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 financing on a competitive basis. However, negotiated financing 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. 224

FINANCIAL POLICIES
➢ 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).

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.

General Policy Guidelines

CONTRACTING FOR SERVICES
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FINANCIAL POLICIES
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.

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?
226

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 227

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.
228

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. 229

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 230

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.
231

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
c
Demographics
000
pi00000
51,951 Total Population
rn Jn1 38.2 Median Age
TTf 49.2% Male & 50.8% Female

63.3% Homeownership Rate
232
1 1 1

41.8% of Population with
bachelor's degree or Higher
Median Income- $106,155
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
Avenue and Melrose Avenue retain their names today.

COMMUNITY PROFILE
of the town and, in his honor, Bradford
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 50,000 residents, beautiful suburban homes, good schools, stately churches, and wholesome recreation.

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
233
Marshalls
Nickey Petroleum
Print & Finishing Solutions
Prosource of North Orange County
Roofing Wholesale
Ross
SC Motors
Schorr Metals
State Bros
Suburban Propane
TFN Architectural Signage

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.
234

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). 235

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.
236

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.
237

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.
238

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.
239

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. 240

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.
241

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.
242

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 243

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.
244

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).
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TO:

VIA:

FROM:

DATE:

Placentia Cit Council

CITY COUNCIL

CITY ADMINISTRATOR

DIRECTOR OF COMMUNITY SERVICES
MAY 21, 2024

AGENDA REPORT
SUBJECT: RESOLUTION AUTHORIZING THE TEMPORARY SUSPENSION OF

REGULATORY ORDINANCE PERTAINING TO THE OPERATION OF THE

CALIFORNIA CELTIC FESTIVAL FUNDRAISER EVENT ON SATURDAY, JUNE 15, 2024 AND SUNDAY, JUNE 16, 2024 AT KRAEMER MEMORIAL PARK FISCAL
IMPACT: $2,379 (Staff Costs)
SUMMARY:

Traditionally, the California Celtic Festival (CCF) has held their annual "Lovers of Celtic Culture" Fundraiser event at various Cities in California. The "Lovers of Celtic Culture" Fundraiser event has been very successful and is a family friendly two (2) day event celebrating Celtic culture.

This year, the CCF is requesting to partner with the City of Placentia (City) to plan and implement the "Lovers of Celtic Culture" Fundraiser event to be held on Saturday, June 15, 2024 from 12:00 p.m. to 8:00 p.m. and on Sunday, June 16, 2024 from 12:00 p.m. to 7:00 p.m. at Kraemer Memorial Park, located at 201 N. Bradford Ave. This will mark the first year that the festival will be held in Placentia.

The event will encompass a large portion of the open park space and include food areas, a beer and wine garden, live band performances, dance performances, as well as craft and vendor booths. The sale and consumption of alcohol on public property and the use of amplified sound requires the temporary suspension of certain City regulatory ordinances.

This item requests the adoption of a resolution temporarily suspending certain regulatory ordinances of the Placentia Municipal Code to allow for music and alcohol to be permitted at the "Lovers of Celtic Culture" festival Fundraiser event located at Kraemer Memorial Park from 12:00 p.m. to 8:00 p.m. on Saturday, June 15, 2024 and from 12:00 p.m. to 7:00 p.m. on Sunday, June 16, 2024. Additionally, this item requests that the City Council consider granting a fee waiver for the staff fees associated with the implementation of the event and use of Kraemer Memorial Park, as requested by the CCF. Staff supports hosting the festival at Kraemer Memorial Park and recommends approval of the event. Furthermore, the event will follow guidelines as recommended by the Health Department and State Department of Alcohol and Beverages Control (ABC) for the consumption of food and beverages.

3.b.

May 21, 2024

City Council Agenda
May 21, 2024

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Placentia City CouncilMay 21, 2024

Placentia City Council
May 21, 2024