3.A FISCAL YEAR 2024-25 MID-YEAR BUDGET REPORT — Placentia City Council, February 18, 2025

Fund Revenues Expenditures
General Fund 1,168,072 1,878,850
Special Revenue 2,048,076 4,023,231
Capital Projects -(2,700)
Enterprise Funds -(4,700)
Internal Service Fund 125,086 145,686
Total 3,341,234 6,040,367
Agenda Item No: 3.a

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: February 18, 2025
Submitted by: Jennifer Lampman
From: Finance
Subject:

Fiscal Year 2024-25 Mid-Year Budget Report
Financial Impact:

Fiscal Impact:

Summary:

The City’s Operating Budget is reviewed and presented to the City Council quarterly for recommended amendments and to provide current information on the financial activities of the City. Additionally, these types of quarterly reports assist City departments in communicating their financial operations throughout the fiscal year including any program changes and significant impacts to their annual budgets, as well as ensuring spending and revenues received throughout the year closely align with the adopted budget. This report includes requested departmental budget adjustments through the second quarter of fiscal year 2024- 25, covering the period through December 2024.

Recommendation:

Recommended Action: It is recommended that the City Council take the following action:

1. Approve the Mid-Year Budget Report and adopt Resolution No. R-2025-06, amending the City’s FY 2024-25 Budget, Position Allocation Plan and Salary Schedule.

Strategic Plan Statement:

This item is consistent with the City Council approved 5-Year Strategic Goal to Ensure Long- Term Fiscal Sustainability, under Objective #1.6 Update the existing 10-Year Financial Plan.

Attachments
Attachment 3-Placentia Property Tax Newsletter 24.25.pdf 1 Attachment 2- Placentia 3Q24 Newsletter.pdf
Attachment 4-2024-Q3-HdL-Economic-Forecast.pdf
Attachment 1- Resolution with exhibits.pdf
FY24.25 MID YEAR PRESENTATION.pptx
Staff Report - FY24.25 Mid Year Budget Report.pdf
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www.hdlcompanies.com | 888.861.0220
Q3 2023*
Q3 2024*
Legend
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
SALES TAX BY MAJOR BUSINESS GROUP*Allocation aberrations have been adjusted to reflect sales activity Business
and
Industry
Autos
and
Transportation
County
and State
Pools
Restaurants
and
Hotels
Fuel and
Service
Stations
Building
and
Construction
General
Consumer
Goods
Food
and
Drugs
TOP 25 PRODUCERSCITY OF PLACENTIA HIGHLIGHTS
Published by HdL Companies in Winter 2025
76 Adamson Police Products
Arco AM PM
Audi Leasing Ltd Bentley Leasing
Audi North Oc
Beacon Sales Acquisition
Bejac
Chevron
CTS Appliance
CVS Pharmacy
Facility Solutions Group
Fairway Ford Sales
Lx Hausys America
Mason West
Marshalls
Nickey Petroleum
Petroleum Marketing Equipment
Prosource of North Orange County
Ralphs
Roofing Wholesale
Ross
Schorr Metals
Stater Bros
Suburban Propane
TMG

SALES TAX UPDATE

CITY OF PLACENTIA
3Q 2024 (JULY - SEPTEMBER)
Placentia’s receipts from July through
September were 6.7% below the third
sales period in 2023. Excluding reporting
aberrations, actual sales were down

1.9%.

Consumers continue to be cautious in
spending on non-essential products and
projects. The Feds have now begun to
slowly reduce the fed rate.

Business-industry was an active sector
with significant movement upward, as
well as new outlets, pushing it up 14.2%.

Building-construction, which has been
down statewide, benefited from new
outlets and a stronger outlook on home
improvements.

Fuel-service stations were down 19.3%,
which was more than the statewide
reduction of 14.0%, as fuel and oil
pricing dropped during the quarter.

Autos-transportation was impacted
by closures and a continuing softness
in auto sales. Restaurants-hotels were
negatively affected by the higher menu
pricing due to labor and food costs.

Measure U generated 112.8% of
the Bradley-Burns tax, with general
consumer goods and autos contributing
the most to the allocations.

Net of aberrations, taxable sales for all of
Orange County declined 2.3% over the
comparable time period; the Southern
California region was down 2.3%.

TOTAL:
-2.6%
$2,127,771
Measure U
TOTAL:$ 1,893,722
-1.9%-2.3%-2.3%

COUNTY STATE

PLACENTIA
3Q2024
5 TOP NON-CONFIDENTIAL BUSINESS TYPES
Q3 '24*PlacentiaBusiness Type Change Change ChangeCountyHdL State -12.8%-13.3%-18.1% 193.7 Service Stations

1.1%2.0%-4.1% 119.8 Quick-Service Restaurants

1.1%0.4%-6.8% 114.7 Casual Dining
-4.2%-1.7%41.0% 114.1 Building Materials
-0.4%2.9%18.2% 60.1 Heavy Industrial
-0.2%1.2%4.7% 58.6 Family Apparel

1.3%1.5%4.0% 50.6 Grocery Stores
-0.5%0.2%13.3% 41.2 Light Industrial/Printers
-1.9%4.7%-7.0% 41.1 Contractors
-2.9%-0.4%59.4% 40.7 Specialty Stores
*Allocation aberrations have been adjusted to reflect sales activity *In thousands of dollars $0
$2,000
$4,000
$6,000
$8,000
Placentia
Q3
21 Q3
24 Q3
22 Q3
23 County California
SALES PER CAPITA*
*ADJUSTED FORECONOMIC DATA
SALES TAX UPDATECITY OF PLACENTIA3Q 2024

STATEWIDE RESULTS
California’s local one cent sales and use tax
receipts during the months of July through
September were 2.3% lower than the
same quarter one year ago after adjusting
for accounting anomalies. The calendar
year third quarter traditionally is noted for
pleasant weather and statewide tourism;
however, taxes fell when compared to a
year ago. As such, it also means a weak
start of the 2024-25 fiscal year for many
California agencies.

Once again, autos-transportation receipts
took a hit and declined 4.8%. This period
marks the seventh consecutive quarter of
downturn for the sector. While used autos
returns and leasing activity have improved,
revenues from new car sales struggled due
to sustained high interest rates, tightened
credit standards, and increased cost of
auto insurance. As such, inventories for
many dealers remain elevated, applying
downward pressure on prices and growth
into 2025.

The summer season is usually an
advantageous time for home repairs and
construction work, however, this industry
is also struggling with high consumer
interest rates and limited access to equity
for homeowners. New projects remain
sidelined as developers await more
favorable investment conditions.

Brick-and-mortar general consumer
retailers pulled back 3.8% - worsened by
lower gas prices. Consumers appear more
interested in lower priced/discounted items
vs higher priced/luxury goods, forcing
merchants to again consider inventory
needs. Additionally, competition from
online merchants is as fierce as ever, as
shoppers look for greater value. With
holiday shopping around the corner, local
store expectations remain soft.

Fuel generating taxpayers had a rough
quarter; a combination of consumption
declines and falling fuel prices thrust
comparisons down by 13%. Further
contraction of national drug store locations
coupled with the steady fall from cannabis
merchants dating back to 2021, caused a
decrease of 2.8% in the food-drugs category.

Expect similar percentage declines for the
upcoming end of 2024 quarter.

Although statewide tourism appears to
have improved over 2023, revenue from
restaurants experienced only a modest gain
of 0.7%, which included a dramatic drop
from fine dining establishments – consistent
with spending trends in other sectors. State
mandated minimum wage requirements
remained a challenge, with higher menu
prices reducing patron visits.

These sluggish results solidify 2024 as a
down year. Recent reductions to the Fed
Funds Rate aren’t considered to help until
later in 2025. Agencies should expect
fiscal year 2024-25 sales taxes to stay flat
or decline slightly as sluggish economic
conditions leave consumers cautious in their
spending patterns, especially for big ticket
items and discretionary products.
6 Sales Tax Trends & Economic Drivers
California Forecast
January 2025
7 Introductions
Ken Nordhoff Ken Brown Tracy Vesely
8 ABOUT HdL COMPANIES

TRIFECTA
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RESULTS
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EMPLOYEE
OWNED
800+
Municipal
Clients
$3billion+
Recovered
revenue

99.6%
Avg. Client
Retention
9 3rd Quarter 2024 Statewide Results
Major Industry Group 3Q 2024
Autos & Transportation -4.8%
Building & Construction -3.2%
Business & Industry -0.1%
Food & Drugs -2.8%
Fuel & Service Stations -13.0%
General Consumer Goods -3.8%
Restaurants & Hotels 0.7%
Pools 3.1%
Total -2.3%
Sept. Projection -1.7%
Region 3Q 2024
Sierras -5.9%
Far North -4.3%
San Joaquin Valley -2.9%
Central Coast -2.8%
Southern California -2.3%
Bay Area -1.9%
Sacramento Region -1.1%
10 Considerations
Interest
Rates
Consumer
Spending Gas Prices
Credit Costs Travel
11 Interest Rates
Federal Reserve reduced federal funds rate by 100 bps in 2024 •December’s cut moved benchmark
rates down by a full percentage
point since September.
•Chairman Powell indicated going
forward the Fed would move slower.
•Fed indicated only two cuts in 2025
-50 -25 0 25 50 75
Dec
Nov
Sep
Jul
Jun
May
Mar
Jan
Dec
Nov
Sept
Jul
Jun
May
Mar
Feb
Dec
Nov
Sep
Jul
Jun
May
Mar202420232022 Changes to U.S. Federal Funds Rate Since 2022 Basis points
12 Income vs Spending
13 Savings & Disposable Income
Personal Savings Rate
•Q3 2024: 4.3%
•Q2 2024: 4.9%
•Q1 2024: 5.4%
•Q4 2023: 4.5%
•Q3 2023: 4.6%
•Q2 2023: 5.1%
14 Goods vs Services
15 Credit Card Spending
•Bank of America card data
suggests consumers are making
about the same number of
transactions as last year but
spending fewer dollars.
•Lower gas prices and savings from
“trading down” is moving those
savings towards experiences,
which you can see growing.
16 Household Debt
•People taking on larger student
debts
•Credit card balances 3Q24
grew to $1.17 trillion, a record
high
•Auto financing rates, cost of
vehicles impacted growth in
these types of loans
17 County Trends: Local Sales Tax
3Q-2024
-2.3%
18 HdL Statewide Trend
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

8.2%5.0%-1.3%-3.1%-1.5%-2.0%-0.6%-0.8%-2.3%-1.6%0.3%0.5%2.0%2.6%2.9%3.0% % Change
YoY

2.1%-1.3%-0.8%2.6%Fiscal Year
Change
1,900
2,000
2,100
2,200
2,300
2,400
2,500
2,600
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 19 Autos and Transportation Factors
•Interest rates declining
•Record age of vehicle will require replacement
•Car sales reported to have jumped to 3.5 year high in November, boosted by bigger incentives •Threat of tariffs may boost sales in the short-term
•Animal spirits unleashed post election?
Positive
•Interest rate declines may take time to filter further into auto loan rates, and future declines may be limited •Interest rate cuts may also pause for several months after December reduction •Recent increase in car sales offset by price declines/incentives? •Consumers stressed, switching to smaller, less expensive vehicles •Risk of tariffs may hurt sales in the long-term
Negative
20 New Vehicle Pricing
21 Analysis of Auto Growth Trend
Actual Results Compared to a Steady 4% Annual Growth Rate Target Since 2014 22 Auto Financing
Credit Availability Index
All Auto Loans Index (Jan2019 = 100)
23 Shift in Sales
The Wall Street Journal. (2024, December 23). After years of going big, American car buyers are downsizing. Retrieved from https://www.wsj.com/business/autos/after-years -of-going-big-american-car- buyers-are-downsizing-801a81b8 24

Tax Receipts by Market Segment
Source: Large sampling of dealerships statewide by market segment Luxury 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24
Tax $11.1 $11.1 $10.3 $10.5 $9.9 $10.2 $9.1 $9.5 $9.1
% YOY Change 22%10%-1%-5%-11%-8%-11%-9%-8%
Value 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24
Tax $11.9 $12.0 $11.5 $12.7 $13.0 $12.1 $11.6 $12.1 $11.9 % YOY Change -3%+8%-7%0%9%1%1%-4%-8%
Domestic 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24
Tax $8.8 $9.0 $8.6 $9.0 $9.0 $8.6 $8.2 $9.0 $8.8
% YOY Change 11%8%5%0%2%-4%-5%0%-3%
25 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

6.3%6.1%-1.1%-2.2%-2.8%-6.0%-7.4%-6.5%-4.8%-2.0%1.5%2.0%2.5%3.5%4.0%4.0% Autos & Transportation Forecast
% Change
YoY

2.2%-5.7%-0.9%3.5%Fiscal Year
Change
300
310
320
330
340
350
360
370
380
390
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 26 Fuel and Service Stations Indicators
Fuel Prices
Significantly
Down
Oil Barrel Prices
Down
CA Regulations Worldwide
Events
CA Consumption
Down
CA Holiday
Demand up Fed Reserve Int.

Rate Cuts
World Supply
OPEC holding on
cuts
27 Gas Prices
Source: Energy Information Administration (EIA)
$-
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
$7.00
JanuaryJanuaryJanuaryJanuaryJanuaryFebruaryFebruaryFebruaryFebruaryMarchMarchMarchMarchAprilAprilAprilAprilMayMayMayMayMayJuneJuneJuneJuneJulyJulyJulyJulyJulyAugustAugustAugustAugustSeptemberSeptemberSeptemberSeptemberOctoberOctoberOctoberOctoberOctoberNovemberNovemberNovemberNovemberDecemberDecemberDecemberDecemberRetail Gasoline Prices 2023 2024
28 CA Fuel Consumption
0 500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
1st Quarter 2nd Quarter 3rd Quarter 4th QuarterMillionsMotor Vehicle Fuel: Consumption Trend (Gallons) Quarterly
2020 2021 2022 2023 2024
*3Q-2024 is partial (2/3) period
0 1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
2023 2024MillionsConsumption Year-to-Date
(Jan - Aug)
-1.3%
29 Fuel & Service Stations Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

22.6%10.8%-8.5%-21.3%-6.8%-4.5%-1.9%2.3%-13.0%-13.0%-2.0%-4.0%3.0%4.0%4.0%4.0% -0.7%-3.0%-8.3%3.7%
0 50
100
150
200
250
300
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 30 Construction Factors
Positives
•Residential category upturn in October
•Lower interest rates and hopes for more beneficial
monetary policy
•Data center, manufacturing and power projects showing
resilience
•Lumber and concrete prices increasing could boost tax
receipts if demand is sustained
Negatives
•Nonresidential construction pulled back in October
•Reduced credit access and high financing costs are
weighing on project starts
•Steel prices significantly deflated
31 Lumber Prices
3Q-2024
32 Ready-Mix Concrete Price
33 Building & Construction Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

8.4%6.3%-9.8%-5.5%-2.6%-1.6%-0.4%-2.7%-3.2%-2.9%-1.0%0.0%1.3%2.0%3.0%4.0% -0.3%-1.9%-1.8%2.6%
0 50
100
150
200
250
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 34 Cannabis Sales Tax Revenue
3Q-2024: -12%FY 2023-24: -9%
35 Food & Drugs Forecast
% Change
YoY
Drug store: -11.3%
Convenience / Liquor Store sales -2.3%
- Accounts for 24% of the group
Grocery Store sales +1.4%
- Accounts for >50% of the group
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

0.8%3.2%1.0%-1.4%-1.3%-5.6%-1.0%-2.2%-2.8%-2.3%-1.4%-0.8%-0.4%0.4%0.8%0.9%

0.9%-2.6%-1.8%0.4%
0 20
40 60
80 100
120
140
Millions36

General Consumer Goods
Brick & Mortar
•Direct Allocations
•Physical Stores
•100% of GCG
Online
In State
•Direct Allocations
to agency where
fulfillment center
is located.
•43%of Online
Sales
Online
Out of State
•Indirect
Allocations
•Out-of-State
merchandise
•57%of Online
Sales
Where are they allocated?
General
Consumer
Goods
Business &
IndustryPools
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
12%
14%
1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24
Online Brick & Mortar
37 BoA Consumer Checkpoint: Online v. Brick & Mortar
38 General Consumer Goods: 3Q24
-4.3%
-0.3%
-3.0%
-5.3%
-6.8%
-5.2%
-4.3%
-1.6%
-1.2%
-5.7%-8%-7%-6%-5%-4%-3%-2%-1%0%Discount Dept Stores
Family Apparel
Specialty Stores
Electronics/Appliance Stores
Home Furnishings
Department Stores
Sporting Goods/Bike Stores
Shoe Stores
Jewelry Stores
Women's Apparel08031931300712041701
39 CPI YoY: Select Categories
Category Oct 2023 – Oct 2024
Change
Furniture & Bedding -2.7%
Bedroom Furniture -2.3%
Living room, kitchen, and dining room furniture -1.2%
Other Furniture -8.6%
Appliances -2.3%
Apparel +0.3%
Footwear +0.8%
Sporting Goods -3.1%
Computers -5.4%
Computer Software & Accessories -0.6%
Smartphones -9.9%
Cosmetics -0.9%
40 Retailer Guidance
S
A
L
E
S

O
U
T
L
O
O
K
TJX
Companies Costco WalmartRoss
Target Macy’s
ULTA Best Buy Kohls
41 General Consumer Goods Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

2.7%2.3%-1.9%-4.7%-2.7%-3.1%0.3%-2.5%-3.8%-2.2%-1.5%0.0%1.4%1.4%1.3%1.3% -0.3%-2.2%-1.9%1.4%
0 50
100
150
200
250
300
350
400
450
500
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 42 - 40 80 120 160
Autos And Transportation
Building And Construction
Business And Industry
General Consumer Goods
Restaurants And Hotels
Transfers & Unidentified
Millions
3Q23 3Q24
+5.6%
+1.3%
County Pools
(Private to Private)
43 County Pool Trends
22%
60%
72%
116%
109%
17%19%
-14%-20%
1%
-9%-10%-4%-7%-1%-1%2%2%1%3%1%
10%5%2%
-9%
6%
16%19%
32%
20%
13%
21%
13%10%6%1%1%-4%-4%-2%1%4%
-40%
-20%
0%
20%
40%
60%
80%
100%
120%
140%
3Q19 4Q19 1Q20 2Q20 3Q20 4Q20 1Q21 2Q21 3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 General Consumer Goods - % Chg All Other MIG - % Chg
44 Online Sales Allocations - % of Total
Direct = Local tax allocations from identified fulfillment centers Indirect = Local tax allocations from General Consumer Goods through the County Pools 21%20%19%21%20%
36%35%36%37%38%40%41%42%40%40%41%42%40%41%42%43%
79%80%81%79%80%
64%65%64%63%62%60%59%58%60%60%59%58%60%59%58%57%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Direct Indirect/Pools
45 County Pools Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

4.4%0.3%0.1%0.5%-1.7%-1.4%-0.7%2.1%3.1%3.0%3.0%3.0%4.0%4.0%3.0%3.0%

1.3%-0.5%3.0%3.5%
0 50
100
150
200
250
300
350
400
450
500
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 46 Business & Industry: Fulfillment Centers
Place-of-Sale direct allocations to local agencies
4Q19 – 3Q20: Growth from AB147, marketplace facilitators, pandemic behavior shifts 4Q20 - 3Q21 & 4Q22-3Q23: Shifts of some local tax from indirect to direct reporting -20%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
0 20
40 60
80 100
120
140
1Q192Q193Q194Q191Q202Q203Q204Q201Q212Q213Q214Q211Q222Q223Q224Q221Q232Q233Q234Q231Q242Q243Q24Millions% Change Fulfillment Centers 47 Business & Industry: Top BT’s
-15%-10%-5%0%5%10%15%
Medical/Biotech
Light Industrial/Printers
Heavy Industrial
Electrical Equipment
Office Equipment
Garden/Agricultural Supplies
Warehse/Farm/Const. Equip.

Business Services
Drugs/Chemicals
Office Supplies/Furniture
48 Industry Trends
CA Fulfillment
Centers
Accounted for 29%
of Business &
Industry
Growth
+5.3% in 3Q24
Industry
Manufacturing
contracting
Tariff stress is real
Rates hurting
capital investment
Inventories
improving-orders up
Medical/Biotech
outlook
AI drug discovery
market developing
R&D in pharma
growing
Investment outlet is
slow and steady
into 2025
Agriculture
Labor: UC Merced
Study estimated 50%
of farm workers are
undocumented
Retaliatory trade
practices on US
agriculture a potential
headwind
Increased AI (ag-tech)
equipment sales
slump
49 Business & Industry Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

11.6%6.5%-2.7%0.2%0.9%0.8%3.7%1.4%-0.1%0.2%0.2%-0.1%1.1%0.8%2.6%2.7%

3.8%1.7%0.0%1.8%
0 50
100
150
200
250
300
350
400
450
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 50 Restaurants & Hotels: Industry Trends
•By June, average price of a fast-food meal in CA rose by 7.5% (YoY), compared to the national average increase of 3.1%
Menu Prices/Foot Traffic
•Value menus/options are making headlines. Diners are also opting for casual dining restaurants as the price between full-service and fast-food narrows.

Consumer behavior
•Visit California forecasts 6% growth in travel spending in 2025. This follows a downwardly revised 2024 projection of 4% to 3% spending growth from domestic and international travel.

Visitation
51 AB 1228
AB 1228
Restaurant Type 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 Quick Service 9.7%6.2%5.1%6.5%5.9%4.5%3.3%1.0%2.9%1.1%1.0% Fast-Casual 14.2%9.7%8.3%8.2%8.5%5.8%4.7%2.5%3.6%3.2%1.8% 52 Foot Traffic
53 Restaurants & Hotels Forecast
% Change
YoY
Fiscal Year
Change
3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26

11.9%10.1%10.4%4.9%3.7%2.0%2.7%0.8%0.7%1.0%1.0%2.0%3.0%4.0%4.0%4.0%

9.2%2.2%1.2%3.7%
0 50
100
150
200
250
300
350
3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26Millions 54 HdL Statewide Trend – Annual Outlook
17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30

5.6%4.6%-1.9%11.6%16.1%2.1%-1.3%-0.8%2.6%3.1%3.3%3.2%3.3% % Change
YoY
-
2,000
4,000
6,000
8,000
10,000
12,000
FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30Millions 55 Takeaways
Most agencies won’t capture Bradley Burns 1% sales taxes gains until fiscal year 2025-26
Recent interest rate reductions have a token effect on tax growth in the short term; policy changes and other economic factors influence revenue generation Tax receipts from service stations continue to have strong downward pressure on revenues in the first half of fiscal year 2024-25
Value and deals remain a focus for consumers whether it pertains to spending on food or goods
Ecommerce strength tests endurance of some brick and mortar stores. Retail closures and empty spaces provide a challenge but also opportunity 56 Tax Sharing Reporting – AB 2854
AB 2854 passed last Legislative Cycle. R & T Code 7213 •Requires local agencies to annually provide
specified information to CDTFA relating to
each agreement resulting in the direct or
indirect payment, transfer, diversion, or rebate
of Bradley-Burns local tax revenues (sales tax
sharing agreement(s)).
•Additionally, agencies are required to publish
this information on their internet website
•Penalties for enforcement
•CDTFA still working out details on process, forms
MORE INFORMATION:

HdL Companies -
Understanding
California’s AB 2854: A
Guide for Local
Agencies on
Compliance and
Reporting
57 Subscribe & Stay Informed!
We deliver legislative updates, economic forecasts, industry headlines, and more straight to your inbox. 58 Q & A
59 Ken Nordhoff
[email protected]
Ken Brown
[email protected]
Tracy Vesely
[email protected]
888.861.0220
www.hdlcompanies.com
Brea | Fresno Thank you!
60 ATTACHMENT 1 Resolution R-2025-06

Page 1 of 2 ends

RESOLUTION NO. R-2025-06

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING A BUDGET
AMENDMENT IN FISCAL YEAR 2024-25 IN COMPLIANCE

WITH CITY CHARTER OF THE CITY OF PLACENTIA
SECTION 1206 PERTAINING TO APPROPRIATIONS FOR

ACTUAL EXPENDITURES
A.Recitals.
(i). The adopted budget for the 2024-25 Fiscal Year sets out estimated appropriations for City expenses throughout the year.
(ii). From time to time the adopted budget must be adjusted when precise expenditures are finally determined or when estimated expenditures exceed projected costs allocated.
(iii). City Charter of the City of Placentia § 1206 authorizes the City Council to amend or supplement the budget by motion adopted by the affirmative votes of at least three members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenues not included in the budget. All other legal prerequisites to the adoption of this Resolution have occurred. (iv). The City Council desires to amend said Position Allocation Plan and Compensation Plan in accordance with the provisions of the Fiscal Year 2024-25 Budget, effective July 1, 2024.
(v). The City Council desires to create the job classification of Building Supervisor.

B.Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1.In all respects as set forth in the Recitals, Part A., of this Resolution.

2. The adopted budget for Fiscal Year 2024-25, Resolution No. R-2024-38, is hereby amended to reflect the following changes to the appropriations in the Account(s) specified:

Fund Description Department GL Account Amount Type
See Exhibit A
61 ATTACHMENT 1 Resolution R-2025-06

Page 2 of 2 ends

4. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 18th DAY OF FEBRUARY 2025. _____________________________
Kevn Kirwin, Mayor
ATTEST:
____________________________
Robert S. McKinnell, City Clerk

STATE OF CALIFORNIACOUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 18th day of February 2025 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
__________________________________
Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:
______________________________
Christian Bettenhausen, City Attorney
62 FY24-25 Midyear Budget Adjustments
Budget Division Fund Description Object Description
Midyear
General Fund/General Revenues General Fund (0010) Utility User Tax 300,000.00 General Fund/General Revenues General Fund (0010) General Sales & Use Taxes (75,000.00) General Fund/General Revenues General Fund (0010) Franchise Taxes 200,000.00 Traffic General Fund (0010) Bicycle Licenses 3.00
Building & Safety General Fund (0010) Plumbing Permits 20,000.00 Community Risk Reduction General Fund (0010) Fire Plan Check/Permit 20,000.00 Building & Safety General Fund (0010) Electrical Permits 75,000.00 Building & Safety General Fund (0010) Heat/Ventilation Air Cond 100,000.00 General Fund/General Revenues General Fund (0010) Federal Grants 57,758.26 Police Administration General Fund (0010) Federal Grants 10,920.00 Police Field Services General Fund (0010) Federal Grants 3,599.71 Planning General Fund (0010) Planning Division Fees 14,500.00 General Fund/General Revenues General Fund (0010) Developmt Impact Fee Admin Chg 30,000.00 Police Support Services General Fund (0010) Special Police Services 6,433.61 Traffic General Fund (0010) Special Police Services 10,000.00 Traffic General Fund (0010) DUI Vehicle Release Fee 25,060.00 Comm Svc/Recreation Svc General Fund (0010) Recreation Programs (10,000.00) Summer Programs General Fund (0010) Recreation Programs (36,000.00) Economic Development/Marketin General Fund (0010) Special Events 2,100.00 Comm Svc/Recreation Svc General Fund (0010) Special Events 500.00 Tamale Festival General Fund (0010) Special Events (30,000.00) Community Special Events General Fund (0010) Special Events 29,610.00 Tamale Festival General Fund (0010) Festival Revenue (15,000.00) Comm Svc/Recreation Svc General Fund (0010) Facility Rental (15,000.00) Gen Fund Public Works Revenue General Fund (0010) Other Charges for Service 175.00 Traffic General Fund (0010) City Ord Fines (Parking)75,000.00 Code Enforcement General Fund (0010) Administrative Citations 15,000.00 Police Administration General Fund (0010) Donations & Contributions 6,215.38 Police Investigation General Fund (0010) Donations & Contributions 200.00 Comm Svc/Recreation Svc General Fund (0010) Donations & Contributions (5,000.00) Neighborhood Services General Fund (0010) Donations & Contributions 5,000.00 Senior Services General Fund (0010) Donations & Contributions 1,000.00 Public Safety Communications General Fund (0010) Reimbursements/Other Revenue 5,000.00 Police Administration General Fund (0010) Reimbursements/Other Revenue 86.16 Police Support Services General Fund (0010) Reimbursements/Other Revenue 74.00 Public Works Tranportation General Fund (0010) Reimbursements/Other Revenue 2,080.00 Maint Svcs Fleet Operations General Fund (0010) Reimbursements/Other Revenue 385.47 General Government General Fund (0010) Reimbursements/Other Revenue 1,832.66 General Fund/General Revenues General Fund (0010) Cell Tower Lease Revenue 20,000.00 General Fund/General Revenues General Fund (0010) Restitution Revenue 90,120.81 Fire Operations General Fund (0010) Reimbursement - Strike Team 216,417.79 General Fund/General Revenues General Fund (0010) Transfer In From SLESF 10,000.00 1,168,071.85 Total General Fund Midyear Revenues
Exhibit A 63

FY24-25 Midyear Budget Adjustments
Budget Division Fund Description Object Description
Midyear
Legal Services General Fund (0010) Special Investigations 100,000.00 Administrative Services Admin General Fund (0010) Alternative H&W Payout 6,725.20 City Administrator General Fund (0010) Salaries/Full-Time Regular 350,000.00 City Administrator General Fund (0010) Salaries/Part-Time 138,038.40 City Administrator General Fund (0010) Alternative H&W Payout 21,537.40 City Administrator General Fund (0010) Leave Buyback (27,200.00) Human Resources General Fund (0010) Alternative H&W Payout (1,800.00) Human Resources General Fund (0010) Advertising/Promotional 8,000.00 Disaster Preparedness General Fund (0010) Alternative H&W Payout (50.00) Public Safety Communications General Fund (0010) Alternative H&W Payout (4,250.00) Public Safety Communications General Fund (0010) Staff Training 5,000.00 Information Technology General Fund (0010) Alternative H&W Payout (2,050.00) Information Technology General Fund (0010) Professional Services 30,500.00 Economic Development/Marketin General Fund (0010) Alternative H&W Payout (1,550.00) Finance Administration General Fund (0010) Alternative H&W Payout 1,150.00 Development Services Admin General Fund (0010) Alternative H&W Payout 1,500.00 Planning General Fund (0010) Alternative H&W Payout (3,500.00) Building & Safety General Fund (0010) Alternative H&W Payout (2,050.00) Building & Safety General Fund (0010) Dept. Contract Services 158,000.00 Code Enforcement General Fund (0010) Alternative H&W Payout (1,000.00) Police Administration General Fund (0010) Overtime 15,000.00 Police Administration General Fund (0010) Alternative H&W Payout (4,000.00) Police Field Services General Fund (0010) Alternative H&W Payout 1,223.04 Police Field Services General Fund (0010) Staff Training 20,000.00 Police Field Services General Fund (0010) Uniforms 25,000.00 Police Investigation General Fund (0010) Overtime 38,000.00 Police Investigation General Fund (0010) Alternative H&W Payout (1,500.00) Police Support Services General Fund (0010) Jail Supplies 10,000.00 Traffic General Fund (0010) Alternative H&W Payout (2,000.00) Fire Administration General Fund (0010) Alternative H&W Payout (1,050.00) Fire Administration General Fund (0010) Special Department Expenses 3,000.00 Fire Operations General Fund (0010) Overtime 216,417.79 Fire Operations General Fund (0010) Alternative H&W Payout (6,300.00) Fire Operations General Fund (0010) Vehicle Repair & Maintenance 50,000.00 Community Risk Reduction General Fund (0010) Alternative H&W Payout (2,500.00) Public Works Administration General Fund (0010) Alternative H&W Payout 350.00 Public Works Administration General Fund (0010) Printing & Binding 5,000.00 Public Works Engineering General Fund (0010) Alternative H&W Payout 2,100.00 Public Works Tranportation General Fund (0010) Alternative H&W Payout (1,050.00) Maintenance Services Admin General Fund (0010) Alternative H&W Payout (1,150.00) Maint Svcs Street Maint General Fund (0010) Salaries/Part-Time 50,000.00 Maint Svcs Street Maint General Fund (0010) Alternative H&W Payout (600.00) Maint Svcs Facilities Maint General Fund (0010) Salaries/Part-Time 30,000.00 Maint Svcs Facilities Maint General Fund (0010) Alternative H&W Payout (250.00) Maint Svcs Facilities Maint General Fund (0010) Repair & Maint/Facilities 50,545.00 Maint Svcs Facilities Maint General Fund (0010) Dept. Contract Services 144,413.00 Park Maintenance General Fund (0010) Alternative H&W Payout (1,050.00) Comm Svc Administration General Fund (0010) Alternative H&W Payout 350.00 Comm Svc/Recreation Svc General Fund (0010) Alternative H&W Payout (2,050.00) Neighborhood Services General Fund (0010) Alternative H&W Payout (1,050.00) General Government General Fund (0010) Leave Accrual Payout 310,500.00 General Government General Fund (0010) Salary Savings (145,500.00) General Government General Fund (0010) Electricity 100,000.00 General Government General Fund (0010) Water 200,000.00 1,878,849.83 Total General Fund Expenditures
Exhibit A 64

FY24-25 Midyear Budget Adjustments
Budget Division Fund Description Object Description
Midyear
State Gas Tax Fund/Revenue State Gas Tax (0017) State Gas Tax (2103) 17,023.00 State Gas Tax Fund/Revenue State Gas Tax (0017) State Gas Tax (2105) 3,907.00 State Gas Tax Fund/Revenue State Gas Tax (0017) State Gas Tax (2106) 3,442.00 State Gas Tax Fund/Revenue State Gas Tax (0017) State Gas Tax (2107) 4,620.00 NOC-Pub Sfty Gt-Police NOC-Public Safety Grant(0061) State Grants 239,000.00 Suppl Law Enforc Fund Suppl Law Enfrcmnt (0022) State Grants 10,000.00 Public Safety Grants Misc Grants Fund (0050) State Grants 32,295.80 National Opioids Settlment Opiods Settlement Fund (0091) Other Intergovernmental Rev 174,387.26 CW Park Rec Impact Fee Parks & Rec Impact Fees (0063) Development Impact Fees 247,695.43 Citywide Sewer Impact Fee Citywide Sewer ImpactFee(0064) Development Impact Fees 122,217.48 CW Traffic Impact Fee City Traffic Impct Fees (0065) Development Impact Fees 151,427.55 CW Stormdr Impact Fee CW Stormdr Impact Fee (0066) Development Impact Fees 7,607.06 CW Pub Sft Impact Fee City Pub Sfty Impct Fee (0067) Development Impact Fees 91,205.96 CW Quimby In Lieu Prg City Quimby In Lieu Fee (0069) Development Impact Fees 371,061.11 CW AfordHouse Impact Fee CW Aford House ImpactFee(0068) Development Impact Fees 549,792.78 Fire Impact Fee Fire Impact Fee (0089) Development Impact Fees 21,901.80 Animal Shelter Impact Fee Animal Shelter ImpactFee(0090) Development Impact Fees 491.40 2,048,075.63
Budget Division Fund Description Object Description
Midyear
Risk Mgt/Workers' Comp Risk Management (0040) Reimbursements/Other Revenue 125,085.90 125,085.90
Budget Division Fund Description Object Description Midyear NOC-Pub Sfty Gt-Police NOC-Public Safety Grant(0061) Salaries/Full-Time Regular 239,000.00 Navigation Center CS Placentia Reg Nav Cent(0078) Alternative H&W Payout (800.00) Landscape Maint District Landscape Maintenance (0029) Alternative H&W Payout (600.00) Public Safety Grants Misc Grants Fund (0050) Special Department Expenses 9,390.27 Landscape Maint District Landscape Maintenance (0029) Water 120,000.00 Measure M - Comm Svc Measure M (0018) Community Programs 129,220.84 CEQA Updates Gen Plan Update Fees (0074) Infrastructure - Major Studies 50,000.00 Housing Element Update 2025 Gen Plan Update Fees (0074) Infrastructure - Major Studies 100,000.00 2020A LRB Bond Public Financing Autho(0082) Interfund Transfers Out 3,367,020.26 Suppl Law Enforc Fund Suppl Law Enfrcmnt (0022) Transfer Out to GF 10,000.00 4,023,231.37
Budget Division Fund Description Object Description Midyear Capital Projects Engineering City Capital Projects (0033) Alternative H&W Payout (2,700.00) (2,700.00)
Budget Division Fund Description Object Description Midyear Envrn Svcs Swr Maint Fnd-Swrs Sewer Maintenance (0048) Alternative H&W Payout (2,100.00) Environmental Svcs Sewer Maint Sewer Maintenance (0048) Alternative H&W Payout (1,300.00) Environmental Svcs Refuse Mgt Refuse Administration (0037) Alternative H&W Payout (1,300.00) (4,700.00)
Budget Division Fund Description Object Description Midyear Risk Management Fund Revenue Risk Management (0040) Alternative H&W Payout (50.00) Risk Mgt/Workers' Comp Risk Management (0040) Workers' Comp Premiums 30,736.30 Risk Mgt/Liability Risk Management (0040) Liability Insurance Premiums 115,000.00 145,686.30 Total Internal Service Funds Expenditures Total Special Revenue Funds Expenditures
Total Capital Project Fund Expenditures
Total Enterprise Funds Expenditures
Total Special Funds Revenue
Total Internal Service Fund Revenue
Exhibit A 65

Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

ELECTED
MAYOR 1111
CITY COUNCIL 4444
CITY CLERK 1111
CITY TREASURER 1111
TOTALS 7777
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

APPOINTED (DOES NOT INCLUDE ALTERNATES)
CITIZENS' OVERSIGHT COMMITTEE 3333
FINANCIAL AUDIT OVERSIGHT COMMITTEE 5555
HERITAGE COMMITTEE 8888
HISTORICAL COMMITTEE 9999
PARKS ARTS AND RECREATION COMMISSION (PARC)5555
PLANNING COMMISSION 7777
SENIOR ADVISORY COMMITTEE 7777
SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE 9999
STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION 6666 VETERANS ADVISORY COMMITTEE 10 10 10 10
TOTALS 69 69 69 69
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

CITY ADMINISTRATOR
ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER 0000
CITY ADMINISTRATOR 1111
COMMUNICATIONS & MARKETING MANAGER 1111
DIGITAL MEDIA ANALYST 1111
EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA 1111
SENIOR MANAGEMENT ANALYST 1111
TOTALS 5555
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

ADMINISTRATIVE SERVICES
ADMINISTRATIVE ASSISTANT 1111
ADMINISTRATIVE SPECIALIST 1111
DEPUTY CITY ADMINISTRATOR 1111
DEPUTY CITY CLERK 1111
DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES 1111
DIRECTOR OF HUMAN RESOURCES 1111
HUMAN RESOURCES ANALYST 1111

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
66 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

ADMINISTRATIVE SERVICES (CONTINUED)
HUMAN RESOURCES OFFICE CLERK 1111
INFORMATION TECHNOLOGY MANAGER 1111
INFORMATION TECHNOLOGY SPECIALIST 1111
INFORMATION TECHNOLOGY TECHNICIAN 1111
PUBLIC SAFETY COMMUNICATIONS MANAGER 1111
PUBLIC SAFETY COMMUNICATIONS SUPERVISOR 3333
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)13 13 13 13
RISK MANAGER 1111
SENIOR HUMAN RESOURCES ANALYST 1111
SENIOR HUMAN RESOURCES TECHNICIAN 1111
SENIOR MANAGEMENT ANALYST 1111
TOTALS 32 32 32 32
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

FINANCE
ACCOUNT CLERK 0000
ACCOUNTING TECHNICIAN 4444
DIRECTOR OF FINANCE 1111
FINANCE MANAGER 1111
SENIOR ACCOUNTANT 1111
SENIOR ACCOUNTING TECHNICIAN 1111
SENIOR FINANCIAL ANALYST 1111
TOTALS 9999
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

DEVELOPMENT SERVICES
ADMINISTRATIVE ASSISTANT 1111
ASSISTANT TO THE CA/ECONOMIC DEVELOPMENT MANAGER 0000
ASSOCIATE PLANNER 1111
BUILDING INSPECTOR 1111
BUILDING PERMIT TECHNICIAN 2222
BUILDING SUPERVISIOR 0001
CODE ENFORCEMENT OFFICER 1111
CODE ENFORCEMENT SUPERVISOR 1111
DIGITAL MEDIA ANALYST 0000
DIRECTOR OF DEVELOPMENT SERVICES 1111
GIS TECHNICIAN 1111
MANAGEMENT ANALYST 0000
PLANNING MANAGER 1111
PLANNING TECHNICIAN 1111
PLANS EXAMINER 1110
SENIOR PLANNER 0000
SR. CODE ENFORCEMENT OFFICER 0000
TOTALS 12 12 12 12
67 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

PUBLIC SAFETY - POLICE
CAPTAIN 2222
CHIEF OF POLICE 1111
COMMUNITY SERVICES OFFICER 2222
CRIME ANALYST 1111
IT SERGEANT 1111
LIEUTENANT 3333
MANAGEMENT ANALYST 1111
OFFICE SPECIALIST - RECORDS 3333
PARKING CONTROL OFFICER 2222
POLICE ACADEMY TRAINEE 1111
POLICE CIVILIAN INVESTIGATOR 3333
POLICE OFFICER (3 OVERHIRE)39 39 39 39
POLICE SERVICES OFFICER 2222
POLICE SERVICES SUPERVISOR 3333
PROPERTY TECHNICIAN 1111
SERGEANT 10 10 10 10
SR. ADMINISTRATIVE ASSISTANT 1111
SR. MANAGEMENT ANALYST 0000
TOTALS 76 76 76 76
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

FIRE & LIFE SAFETY
ADMINISTRATIVE ASSISTANT 1111
BATTALION CHIEF 3333
DEPUTY FIRE CHIEF 1111
FIRE CAPTAIN 6666
FIRE CHIEF 1111
FIRE ENGINEER 6666
FIRE MARSHAL 1111
FIRE PREVENTION SPECIALIST 1111
FIREFIGHTER 9999
OFFICE ASSISTANT 0000
PATROL ENGINEER 0000
SENIOR MANAGEMENT ANALYST 1111
TRAINING OFFICER 0000
TOTALS 30 30 30 30
68 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2024-25
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

PUBLIC WORKS
ADMINISTRATIVE ASSISTANT 1111
ASSOCIATE CIVIL ENGINEER (SEWER)1111
CITY ENGINEER 1111
CUSTODIAN 1111
DEPUTY CITY ADMINISTRATOR 1111
ENGINEERING AIDE 1111
ENVIRONMENTAL SERVICES COORDINATOR 1111
FACILITY MAINTENANCE TECHNICIAN 2222
MAINTENANCE WORKER 8888
MANAGEMENT ASSISTANT 1111
MECHANIC 2222
PUBLIC WORKS INSPECTOR 1111
PUBLIC WORKS MANAGER 1111
PUBLIC WORKS SUPERINTENDENT 1111
PUBLIC WORKS SUPERVISOR 2222
SENIOR CIVIL ENGINEER 1111
SENIOR CUSTODIAN 1111
SENIOR MANAGEMENT ANALYST 1111
TRANSPORTATION MANAGER 1111
TOTALS 29 29 29 29
Amended Adopted Amended Midyear
23-24 24-25 24-25 24-25

COMMUNITY SERVICES
ADMINISTRATIVE ASSISTANT 1111
COMMUNITY SERVICES COORDINATOR 4444
COMMUNITY SERVICES SUPERVISOR 0003
DEPUTY DIRECTOR OF COMMUNITY SERVICES 1110
DIRECTOR OF COMMUNITY SERVICES 1111
FACILITY MAINTENANCE TECHNICIAN 3333
MAINTENANCE WORKER 0000
MANAGEMENT ANALYST 1110
OFFICE ASSISTANT 0000
TOTALS 11 11 11 12

SUMMARY
FULL-TIME FUNDED PERSONNEL 200 200 200 201
UNFUNDED OVERHIRES 4444
ELECTED & APPOINTED PERSONNEL 76 76 76 76
GRAND TOTAL 280 280 280 281
*Overhires are not funded
69 ABCDEJOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly AnnualACCOUNT CLERK 21.69 3,759.60 45,115.20 22.86 3,962.40 47,548.80 24.09 4,175.60 50,107.20 25.39 4,400.93 52,811.20 26.77 4,640.13 55,681.60 ACCOUNTANT 36.20 6,274.67 75,296.00 38.01 6,588.40 79,060.80 39.91 6,917.73 83,012.80 41.91 7,264.40 87,172.80 44.00 7,626.67 91,520.00 ACCOUNTING TECHNICIAN 25.48 4,416.53 52,998.40 26.85 4,654.00 55,848.00 28.30 4,905.33 58,864.00 29.84 5,172.27 62,067.20 31.44 5,449.60 65,395.20 ADMINISTRATIVE ASSISTANT 25.34 4,392.27 52,707.20 26.71 4,629.73 55,556.80 28.16 4,881.07 58,572.80 29.68 5,144.53 61,734.40 31.27 5,420.13 65,041.60 ADMINISTRATIVE SPECIALIST 27.13 4,702.53 56,430.40 28.59 4,955.60 59,467.20 30.13 5,222.53 62,670.40 31.76 5,505.07 66,060.80 33.47 5,801.47 69,617.60 ASSISTANT CITY ADMINISTRATOR 84.70 14,681.33 176,176.00 88.94 15,416.27 184,995.20 93.38 16,185.87 194,230.40 98.05 16,995.33 203,944.00 102.95 17,844.67 214,136.00 ASSISTANT PLANNER 30.79 5,336.93 64,043.20 32.46 5,626.40 67,516.80 34.21 5,929.73 71,156.80 36.05 6,248.67 74,984.00 38.00 6,586.67 79,040.00 ASSISTANT TO CA / ECONOMIC DEVELOPMENT MANAGER 58.55 10,148.67 121,784.00 61.48 10,656.53 127,878.40 64.55 11,188.67 134,264.00 67.78 11,748.53 140,982.40 71.16 12,334.40 148,012.80 ASSOCIATE CIVIL ENGINEER 45.80 7,938.67 95,264.00 48.08 8,333.87 100,006.40 50.49 8,751.60 105,019.20 53.01 9,188.40 110,260.80 55.67 9,649.47 115,793.60 ASSOCIATE PLANNER 39.72 6,884.80 82,617.60 41.71 7,229.73 86,756.80 43.80 7,592.00 91,104.00 45.98 7,969.87 95,638.40 48.28 8,368.53 100,422.40 BUILDING INSPECTOR 32.34 5,605.60 67,267.20 34.10 5,910.67 70,928.00 35.94 6,229.60 74,755.20 37.88 6,565.87 78,790.40 39.92 6,919.47 83,033.60 BUILDING PERMIT TECHNICIAN 25.48 4,416.53 52,998.40 26.85 4,654.00 55,848.00 28.30 4,905.33 58,864.00 29.84 5,172.27 62,067.20 31.44 5,449.60 65,395.20 BUILDING SUPERVISOR44.51 7,715.07 92,580.80 46.73 8,099.87 97,198.40 49.07 8,505.47 102,065.60 51.52 8,930.13 107,161.60 54.10 9,377.33 112,528.00 CHIEF BUILDING OFFICIAL 55.02 9,536.80 114,441.60 57.78 10,015.20 120,182.40 60.67 10,516.13 126,193.60 63.69 11,039.60 132,475.20 66.88 11,592.53 139,110.40 CHIEF DEPUTY CITY CLERK 44.89 7,780.93 93,371.20 47.14 8,170.93 98,051.20 49.49 8,578.27 102,939.20 51.96 9,006.40 108,076.80 54.56 9,457.07 113,484.80 CITY ADMINISTRATOR 105.21 18,236.00 218,832.00 143.88 24,939.67 299,276.00 CITY CLERK SPECIALIST 27.13 4,702.53 56,430.40 28.59 4,955.60 59,467.20 30.13 5,222.53 62,670.40 31.76 5,505.07 66,060.80 33.47 5,801.47 69,617.60 CITY ENGINEER/DEPUTY DIRECTOR OF PUBLIC WORKS 66.07 11,452.13 137,425.60 69.36 12,022.40 144,268.80 72.84 12,625.60 151,507.20 76.48 13,256.53 159,078.40 80.29 13,916.93 167,003.20 CODE ENFORCEMENT MANAGER 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 151,507.20 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 CODE ENFORCEMENT OFFICER 29.65 5,139.33 61,672.00 31.24 5,414.93 64,979.20 32.93 5,707.87 68,494.40 34.71 6,016.40 72,196.80 36.59 6,342.27 76,107.20 CODE ENFORCEMENT SUPERVISOR 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 COMMUNICATIONS & MARKETING MANAGER 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 103,604.80 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 COMMUNITY SERVICES COORDINATOR 27.13 4,702.53 56,430.40 28.59 4,955.60 59,467.20 30.13 5,222.53 62,670.40 31.76 5,505.07 66,060.80 33.47 5,801.47 69,617.60 COMMUNITY SERVICES OFFICER 24.22 4,198.13 50,377.60 25.52 4,423.47 53,081.60 26.90 4,662.67 55,952.00 28.35 4,914.00 58,968.00 29.88 5,179.20 62,150.40 COMMUNITY SERVICES SUPERVISOR 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 CRIME ANALYST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 CRIME PREVENTION OFFICER 24.85 4,307.33 51,688.00 26.19 4,539.60 54,475.20 27.60 4,784.00 57,408.00 29.09 5,042.27 60,507.20 30.66 5,314.40 63,772.80 CUSTODIAN 20.96 3,633.07 43,596.80 22.09 3,828.93 45,947.20 23.28 4,035.20 48,422.40 24.54 4,253.60 51,043.20 25.87 4,484.13 53,809.60 CUSTODIAN - Y RATED 28.45 4,931.33 59,176.00 DEPUTY CHIEF OF POLICE 86.16 14,934.40 179,212.80 90.47 15,681.47 188,177.60 94.99 16,464.93 197,579.20 99.74 17,288.27 207,459.20 104.73 18,153.20 217,838.40 DEPUTY CITY ADMINISTRATOR 100.48 17,416.53 208,998.40 105.51 18,288.40 219,460.80 110.78 19,201.87 230,422.40 116.31 20,160.40 241,924.80 122.13 21,169.20 254,030.40 DEPUTY CITY CLERK 35.08 6,080.53 72,966.40 36.84 6,385.60 76,627.20 38.68 6,704.53 80,454.40 40.62 7,040.80 84,489.60 42.64 7,390.93 88,691.20 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES 72.14 12,504.27 150,051.20 75.75 13,130.00 157,560.00 79.53 13,785.20 165,422.40 83.52 14,476.80 173,721.60 87.69 15,199.60 182,395.20 DEPUTY DIRECTOR OF COMMUNITY SERVICES 50.56 8,763.73 105,164.80 53.09 9,202.27 110,427.20 55.74 9,661.60 115,939.20 58.53 10,145.20 121,742.40 61.45 10,651.33 127,816.00 DEVELOPMENT SERVICES COORDINATOR 29.65 5,139.33 61,672.00 31.24 5,414.93 64,979.20 32.93 5,707.87 68,494.40 34.71 6,016.40 72,196.80 36.59 6,342.27 76,107.20 DIGITAL MEDIA ANALYST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 DIRECTOR OF ADMINISTRATIVE SERVICES 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 DIRECTOR OF COMMUNITY SERVICE 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 DIRECTOR OF DEVELOPMENT SVCS 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 DIRECTOR OF FINANCE 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 DIRECTOR OF HUMAN RESOURCES 76.67 13,289.47 159,473.60 80.50 13,953.33 167,440.00 84.52 14,650.13 175,801.60 88.75 15,383.33 184,600.00 93.18 16,151.20 193,814.40 DIRECTOR OF PUBLIC WORKS 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 ECONOMIC DEVELOPMENT MANAGER 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 103,604.80 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 ENGINEERING AIDE 20.09 3,482.27 41,787.20 21.18 3,671.20 44,054.40 22.33 3,870.53 46,446.40 23.52 4,076.80 48,921.60 24.80 4,298.67 51,584.00 ENVIRONMENTAL COMPLIANCE OFFICER 30.40 5,269.33 63,232.00 32.04 5,553.60 66,643.20 33.77 5,853.47 70,241.60 35.60 6,170.67 74,048.00 37.52 6,503.47 78,041.60 EQUIPMENT MECHANIC 27.40 4,749.33 56,992.00 28.88 5,005.87 60,070.40 30.43 5,274.53 63,294.40 32.08 5,560.53 66,726.40 33.81 5,860.40 70,324.80 EXECUTIVE ASSISTANT TO CITY ADMINISTRATOR 31.02 5,376.80 64,521.60 32.69 5,666.27 67,995.20 34.46 5,973.07 71,676.80 36.31 6,293.73 75,524.80 38.28 6,635.20 79,622.40 FACILITIES MAINTENANCE TECH 27.24 4,721.60 56,659.20 28.71 4,976.40 59,716.80 30.27 5,246.80 62,961.60 31.89 5,527.60 66,331.20 33.62 5,827.47 69,929.60 FACILITIES MAINTENANCE TECH II 28.77 4,986.80 59,841.60 30.33 5,257.20 63,086.40 31.97 5,541.47 66,497.60 33.69 5,839.60 70,075.20 35.51 6,155.07 73,860.80 FINANCE MANAGER52.82 9,155.47 109,865.60 55.46 9,613.07 115,356.80 58.22 10,091.47 121,097.60 61.14 10,597.60 127,171.20 64.19 11,126.27 133,515.20 FIRE BATTALION CHIEF 44.80 10,871.47 130,457.60 47.22 11,458.72 137,504.64 49.77 12,077.52 144,930.24 52.46 12,730.29 152,763.52 55.29 13,417.04 161,004.48 FIRE CAPTAIN 31.88 7,736.21 92,834.56 33.60 8,153.60 97,843.20 35.42 8,595.25 103,143.04 37.33 9,058.75 108,704.96 39.34 9,546.51 114,558.08 Range based on qualificationsMaster Salary ScheduleJob Class and Annual Salary ScheduleEffective February 18, 2025STEP A STEP B STEP C STEP D STEP E 70 ABCDEJOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly AnnualMaster Salary ScheduleJob Class and Annual Salary ScheduleEffective February 18, 2025STEP A STEP B STEP C STEP D STEP EFIRE CHIEF 80.70 13,988.00 167,856.00 84.73 14,686.53 176,238.40 88.97 15,421.47 185,057.60 93.42 16,192.80 194,313.60 98.08 17,000.53 204,006.40 FIRE DEPUTY CHIEF 72.14 12,504.27 150,051.20 75.75 13,130.00 157,560.00 79.53 13,785.20 165,422.40 83.52 14,476.80 173,721.60 87.69 15,199.60 182,395.20 FIRE ENGINEER 27.36 6,639.36 79,672.32 28.83 6,996.08 83,952.96 30.39 7,374.64 88,495.68 32.04 7,775.04 93,300.48 33.76 8,192.43 98,309.12 FIRE FIGHTER 24.05 5,836.13 70,033.60 25.34 6,149.17 73,790.08 26.71 6,481.63 77,779.52 28.16 6,833.49 82,001.92 29.68 7,202.35 86,428.16 FIRE MARSHAL 62.12 10,767.47 129,209.60 65.47 11,348.13 136,177.60 69.01 11,961.73 143,540.80 72.74 12,608.27 151,299.20 76.66 13,287.73 159,452.80 FIRE PATROL ENGINEER 31.91 6,637.28 79,647.36 33.64 6,997.12 83,965.44 35.46 7,375.68 88,508.16 37.37 7,772.96 93,275.52 39.39 8,193.12 98,317.44 FIRE PREVENTION SPECIALIST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 GIS SPECIALIST 25.34 4,392.27 52,707.20 26.71 4,629.73 55,556.80 28.16 4,881.07 58,572.80 29.68 5,144.53 61,734.40 31.27 5,420.13 65,041.60 GIS TECHNICIAN 28.55 4,948.67 59,384.00 30.09 5,215.60 62,587.20 31.71 5,496.40 65,956.80 33.43 5,794.53 69,534.40 35.23 6,106.53 73,278.40 HUMAN RESOURCE ANALYST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 HUMAN RESOURCE TECHNICIAN 28.55 4,948.67 59,384.00 30.09 5,215.60 62,587.20 31.71 5,496.40 65,956.80 33.43 5,794.53 69,534.40 35.23 6,106.53 73,278.40 HUMAN RESOURCES MANAGER 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 103,604.80 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 INFORMATION TECHNOLOGY MANAGER 60.30 10,452.00 125,424.00 63.32 10,975.47 131,705.60 66.48 11,523.20 138,278.40 69.81 12,100.40 145,204.80 73.30 12,705.33 152,464.00 INFORMATION TECHNOLOGY SPECIALIST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 INFORMATION TECHNOLOGY TECH 32.34 5,605.60 67,267.20 34.10 5,910.67 70,928.00 35.94 6,229.60 74,755.20 37.88 6,565.87 78,790.40 39.92 6,919.47 83,033.60 IT POLICE SERGEANT 57.94 10,042.93 120,515.20 61.07 10,585.47 127,025.60 64.37 11,157.47 133,889.60 67.85 11,760.67 141,128.00 71.50 12,393.33 148,720.00 MAINTENANCE CREW LEADER 27.96 4,846.40 58,156.80 29.47 5,108.13 61,297.60 31.05 5,382.00 64,584.00 32.73 5,673.20 68,078.40 34.50 5,980.00 71,760.00 MAINTENANCE WORKER 24.85 4,307.33 51,688.00 26.19 4,539.60 54,475.20 27.60 4,784.00 57,408.00 29.09 5,042.27 60,507.20 30.66 5,314.40 63,772.80 MAINTENANCE WORKER - Y RATED 30.66 5,314.40 63,772.80 MANAGEMENT ANALYST 38.51 6,675.07 80,100.80 40.43 7,007.87 84,094.40 42.45 7,358.00 88,296.00 44.57 7,725.47 92,705.60 46.80 8,112.00 97,344.00 MANAGEMENT ASSISTANT 28.55 4,948.67 59,384.00 30.09 5,215.60 62,587.20 31.71 5,496.40 65,956.80 33.43 5,794.53 69,534.40 35.23 6,106.53 73,278.40 MEDIA SERVICES SPECIALIST 29.65 5,139.33 61,672.00 31.24 5,414.93 64,979.20 32.93 5,707.87 68,494.40 34.71 6,016.40 72,196.80 36.59 6,342.27 76,107.20 NEIGHBORHOOD SERVICES MANAGER 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 103,604.80 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 OFFICE ASSISTANT 19.58 3,393.87 40,726.40 20.63 3,575.87 42,910.40 21.74 3,768.27 45,219.20 22.92 3,972.80 47,673.60 24.15 4,186.00 50,232.00 OFFICE CLERK 21.69 3,759.60 45,115.20 22.86 3,962.40 47,548.80 24.09 4,175.60 50,107.20 25.39 4,400.93 52,811.20 26.77 4,640.13 55,681.60 OFFICE SPECIALIST 23.10 4,004.00 48,048.00 24.35 4,220.67 50,648.00 25.67 4,449.47 53,393.60 27.05 4,688.67 56,264.00 28.51 4,941.73 59,300.80 PARKING CONTROL OFFICER 20.96 3,633.07 43,596.80 22.09 3,828.93 45,947.20 23.28 4,035.20 48,422.40 24.54 4,253.60 51,043.20 25.87 4,484.13 53,809.60 PLANNING AIDE 20.09 3,482.27 41,787.20 21.18 3,671.20 44,054.40 22.33 3,870.53 46,446.40 23.52 4,076.80 48,921.60 24.80 4,298.67 51,584.00 PLANNING MANAGER 60.05 10,408.67 124,904.00 63.06 10,930.40 131,164.80 66.21 11,476.40 137,716.80 69.52 12,050.13 144,601.60 72.99 12,651.60 151,819.20 PLANNING TECH 25.48 4,416.53 52,998.40 26.85 4,654.00 55,848.00 28.30 4,905.33 58,864.00 29.84 5,172.27 62,067.20 31.44 5,449.60 65,395.20 PLANS EXAMINER 44.51 7,715.07 92,580.80 46.73 8,099.87 97,198.40 49.07 8,505.47 102,065.60 51.52 8,930.13 107,161.60 54.10 9,377.33 112,528.00 POLICE ACADEMY TRAINEE 41.37 7,170.80 86,049.60 POLICE CAPTAIN 77.60 13,450.67 161,408.00 81.80 14,178.67 170,144.00 86.21 14,943.07 179,316.80 90.87 15,750.80 189,009.60 95.77 16,600.13 199,201.60 POLICE CHIEF 90.08 15,613.87 187,366.40 94.58 16,393.87 196,726.40 99.32 17,215.47 206,585.60 104.28 18,075.20 216,902.40 109.49 18,978.27 227,739.20 POLICE CIVILIAN INVESTIGATOR 33.55 5,815.33 69,784.00 35.37 6,130.80 73,569.60 37.28 6,461.87 77,542.40 39.29 6,810.27 81,723.20 41.41 7,177.73 86,132.80 POLICE LIEUTENANT 66.23 11,479.87 137,758.40 69.80 12,098.67 145,184.00 73.58 12,753.87 153,046.40 77.54 13,440.27 161,283.20 81.73 14,166.53 169,998.40 POLICE OFFICER 43.55 7,548.67 90,584.00 45.90 7,956.00 95,472.00 48.37 8,384.13 100,609.60 50.99 8,838.27 106,059.20 53.74 9,314.93 111,779.20 POLICE PROPERTY TECHNICIAN 29.96 5,193.07 62,316.80 31.58 5,473.87 65,686.40 33.28 5,768.53 69,222.40 35.09 6,082.27 72,987.20 36.98 6,409.87 76,918.40 POLICE SERGEANT 54.97 9,528.13 114,337.60 57.94 10,042.93 120,515.20 61.07 10,585.47 127,025.60 64.37 11,157.47 133,889.60 67.85 11,760.67 141,128.00 POLICE SERVICE OFFICER 24.22 4,198.13 50,377.60 25.52 4,423.47 53,081.60 26.90 4,662.67 55,952.00 28.35 4,914.00 58,968.00 29.88 5,179.20 62,150.40 POLICE SERVICES SUPERVISOR 35.23 6,106.53 73,278.40 37.14 6,437.60 77,251.20 39.15 6,786.00 81,432.00 41.26 7,151.73 85,820.80 43.49 7,538.27 90,459.20 PUBLIC SAFETY COMMUNICATION MANAGER 60.30 10,452.00 125,424.00 63.32 10,975.47 131,705.60 66.48 11,523.20 138,278.40 69.81 12,100.40 145,204.80 73.30 12,705.33 152,464.00 PUBLIC SAFETY COMMUNICATION SUPERVISOR - DISPATCH 45.75 7,930.00 95,160.00 48.22 8,358.13 100,297.60 50.82 8,808.80 105,705.60 53.57 9,285.47 111,425.60 56.45 9,784.67 117,416.00 PUBLIC SAFETY DISPATCHER 32.93 5,707.87 68,494.40 34.71 6,016.40 72,196.80 36.59 6,342.27 76,107.20 38.56 6,683.73 80,204.80 40.64 7,044.27 84,531.20 PUBLIC WORKS INSPECTOR 31.92 5,532.80 66,393.60 33.65 5,832.67 69,992.00 35.46 6,146.40 73,756.80 37.38 6,479.20 77,750.40 39.40 6,829.33 81,952.00 PUBLIC WORKS MANAGER 60.05 10,408.67 124,904.00 63.06 10,930.40 131,164.80 66.21 11,476.40 137,716.80 69.52 12,050.13 144,601.60 72.99 12,651.60 151,819.20 PUBLIC WORKS SUPERINTENDENT 45.18 7,831.20 93,974.40 47.44 8,222.93 98,675.20 49.81 8,633.73 103,604.80 52.31 9,067.07 108,804.80 54.92 9,519.47 114,233.60 PUBLIC WORKS SUPERVISOR 36.20 6,274.67 75,296.00 38.01 6,588.40 79,060.80 39.91 6,917.73 83,012.80 41.91 7,264.40 87,172.80 44.00 7,626.67 91,520.00 RISK MANAGER 60.30 10,452.00 125,424.00 63.32 10,975.47 131,705.60 66.48 11,523.20 138,278.40 69.81 12,100.40 145,204.80 73.30 12,705.33 152,464.00 SENIOR ACCOUNTANT 44.51 7,715.07 92,580.80 46.73 8,099.87 97,198.40 49.07 8,505.47 102,065.60 51.52 8,930.13 107,161.60 54.10 9,377.33 112,528.00 SENIOR ACCOUNTANT II 50.56 8,763.73 105,164.80 53.09 9,202.27 110,427.20 55.74 9,661.60 115,939.20 58.53 10,145.20 121,742.40 61.45 10,651.33 127,816.00 SENIOR ACCOUNTING TECHNICIAN 28.55 4,948.67 59,384.00 30.09 5,215.60 62,587.20 31.71 5,496.40 65,956.80 33.43 5,794.53 69,534.40 35.23 6,106.53 73,278.40 71

ABCDEJOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly AnnualMaster Salary ScheduleJob Class and Annual Salary ScheduleEffective February 18, 2025STEP A STEP B STEP C STEP D STEP ESENIOR ADMINISTRATIVE ASSISTANT 29.65 5,139.33 61,672.00 31.24 5,414.93 64,979.20 32.93 5,707.87 68,494.40 34.71 6,016.40 72,196.80 36.59 6,342.27 76,107.20 SENIOR BUILDING INSPECTOR 32.71 5,669.73 68,036.80 34.49 5,978.27 71,739.20 36.35 6,300.67 75,608.00 38.31 6,640.40 79,684.80 40.38 6,999.20 83,990.40 SENIOR CIVIL ENGINEER 58.55 10,148.67 121,784.00 61.48 10,656.53 127,878.40 64.55 11,188.67 134,264.00 67.78 11,748.53 140,982.40 71.16 12,334.40 148,012.80 SENIOR CODE ENFORCEMENT OFFICER 32.34 5,605.60 67,267.20 34.10 5,910.67 70,928.00 35.94 6,229.60 74,755.20 37.88 6,565.87 78,790.40 39.92 6,919.47 83,033.60 SENIOR CUSTODIAN 25.59 4,435.60 53,227.20 26.98 4,676.53 56,118.40 28.43 4,927.87 59,134.40 29.96 5,193.07 62,316.80 31.59 5,475.60 65,707.20 SENIOR ENGINEERING AIDE 28.77 4,986.80 59,841.60 30.33 5,257.20 63,086.40 31.97 5,541.47 66,497.60 33.69 5,839.60 70,075.20 35.51 6,155.07 73,860.80 SENIOR FINANCIAL ANALYST 44.89 7,780.93 93,371.20 47.14 8,170.93 98,051.20 49.49 8,578.27 102,939.20 51.96 9,006.40 108,076.80 54.56 9,457.07 113,484.80 SENIOR HUMAN RESOURCE ANALYST 44.89 7,780.93 93,371.20 47.14 8,170.93 98,051.20 49.49 8,578.27 102,939.20 51.96 9,006.40 108,076.80 54.56 9,457.07 113,484.80 SENIOR HUMAN RESOURCE TECHNICIAN 29.96 5,193.07 62,316.80 31.58 5,473.87 65,686.40 33.28 5,768.53 69,222.40 35.09 6,082.27 72,987.20 36.98 6,409.87 76,918.40 SENIOR MANAGEMENT ANALYST 44.89 7,780.93 93,371.20 47.14 8,170.93 98,051.20 49.49 8,578.27 102,939.20 51.96 9,006.40 108,076.80 54.56 9,457.07 113,484.80 SENIOR PLANNER 50.56 8,763.73 105,164.80 53.09 9,202.27 110,427.20 55.74 9,661.60 115,939.20 58.53 10,145.20 121,742.40 61.45 10,651.33 127,816.00 TRAFFIC ENGINEER 55.02 9,536.80 114,441.60 57.78 10,015.20 120,182.40 60.67 10,516.13 126,193.60 63.69 11,039.60 132,475.20 66.88 11,592.53 139,110.40 TRANSPORTATION MANAGER 55.02 9,536.80 114,441.60 57.78 10,015.20 120,182.40 60.67 10,516.13 126,193.60 63.69 11,039.60 132,475.20 66.88 11,592.53 139,110.40 PART TIMESTEP A STEP B STEPC STEP DJOB CLASS Hr. Hr. Hr. Hr.ADMINISTRATIVE INTERN16.71 CLERICAL AIDE 18.54 18.91 19.29 19.67 COMMUNITY SERVICES LEADER16.50 COMMUNITY SERVICES SPECIALIST 17.57 17.93 18.28 18.64 INSTRUCTOR GUARD 17.57 17.93 18.28 18.64 LIFEGUARD16.89 17.23 MAINTENANCE AIDE16.71 POLICE CADET16.71 POLICE RESERVE OFFICER - LEVEL 1 21.43 22.82 24.21 25.71 POOL MANAGER 20.82 21.24 21.65 22.09 PRODUCTION ASSISTANT16.00 PRODUCTION COORDINATOR 19.50 19.89 20.29 20.69 PROGRAM COORDINATOR 21.00 21.42 21.85 22.29 SENIOR COMMUNITY SERVICES LEADER 16.89 17.23 SENIOR COMMUNITY SERVICES SPECIALIST 19.03 19.41 19.80 20.20 SENIOR INSTRUCTOR GUARD 19.69 20.09 20.49 20.90 ELECTEDSALARYJOB CLASS MONTHLYMAYOR/COUNCILMEMBERS 150CITY CLERK 150CITY TREASURER 50 72 Building Supervisor Page 1/5

Building Supervisor

Department/Division: Development Services
Reports To: Building Official and/or Director of
Development Services
Provides Direction To: Part-time, Full-time and contract Building Inspectors, Building Permit
Technicians, and others as assigned
Exemption Status: Exempt
Date Prepared: February 13, 2025
Approved by City Council

GENERAL PURPOSE

Under general direction, plans, schedules, assigns, and reviews the work of building division staff; supervises, plans, and coordinates a comprehensive building inspection program and/or performs routine to complex combination inspections of residential, commercial, and industrial building sites to enforce building, plumbing, mechanical, electrical, housing, and environmental codes, and other governing laws and ordinances, including zoning, grading, fire, and safety regulations; ensures conformance with approved plans, specifications, standards, permits, and licensing; provides complex staff assistance to departmental management staff in areas of expertise; and performs related work as required.

CLASS CHARACTERISTICS

This is the full supervisory-level class in the Building Inspector series. Incumbents are responsible for planning, organizing, supervising, reviewing, and evaluating the work of building staff. Incumbents are also expected to perform the full range of building inspection duties. Performance of the work requires the use of considerable independence, initiative, and discretion within established guidelines.

ESSENTIAL FUNCTIONS

The duties listed below are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this position.

1. Plans, organizes, assigns, supervises, and reviews the work of building division staff; trains staff in work procedures; evaluates employee performance, counsels employees, and effectively recommends initial disciplinary action; assists in selection and promotion.

73 Building Supervisor Page 2/5

ESSENTIAL FUNCTIONS (CONTINUED)

2. Monitors activities of the building work unit; recommends improvements and modifications and prepares various reports on activities and projects; recommends and assists in the implementation of goals and objectives; implements policies and procedures.

3. Determines and recommends staffing needs for assigned activities and projects; participates in the annual budget preparation; prepares detailed cost estimates with appropriate justifications, as required; maintains a variety of records and prepares routine reports of work performance.

4. Answers questions and provides information to the public; investigates complaints; recommends corrective actions to resolve issues.

5. Supervises and performs field inspections of new and existing residential, commercial, and industrial properties for conformance to codes, regulations, plans, specifications, and standards related to foundations, framing, electrical, mechanical, plumbing, housing, soil testing, access, life safety, and other functional elements.

6. Confers with and provides information to developers, engineers, architects, property owners, contractors, and others regarding code requirements and alternatives; attends pre-construction meetings.

7. Oversees and participates in investigating complaints regarding substandard housing, existing buildings, and new construction to buildings to determine if code violations or problem conditions exist.

8. Oversees the preparation of notices of violation or noncompliance and citations according to applicable codes and regulations; issues letters to property owners notifying them of violations.

9. Writes "stop work" orders for work being done without permits or in an unsafe manner.

10. Supervises and conducts follow-up investigations to ensure compliance with applicable codes and ordinances; establishes and maintains accurate and complete case files; prepares documents and evidence for court proceedings and testifies in hearings and court proceedings, as necessary.

11. Prepares and maintains a variety of correspondence, reports, correction notices, and other written materials.

12. Represents the City in meetings with members of other public and private organizations, community groups, contractors, developers, and the public.

13. Provides technical and administrative assistance to the Chief Building Official and/or Director of Development Services; develops, prepares, and presents reports, surveys, and performs other administrative activities; recommends and assists in drafting building and related code changes within City guidelines.

14. Performs other duties as assigned.

74 Building Supervisor Page 3/5

QUALIFICATIONS GUIDELINES

Knowledge of:

• Basic principles of supervision and training.
• Principles, practices, methods, materials, techniques, and safety standards of building construction, building inspection, and structural design for commercial, industrial, and residential buildings.
• Building, plumbing, electrical, mechanical, life safety, energy, and related codes, with an emphasis on one of the building trades, depending on assignment. • Concepts and practices of non-structural plan review. • Applicable Federal, State, and local laws, codes, regulations, and departmental policies governing the construction of assigned projects. • Occupational hazards and standard safety practices necessary in the area of building inspection and construction.
• Safety equipment and practices related to the work, including safe driving rules and practices.
• Mathematical principles including algebra, geometry, and trigonometry. • Record keeping principles and procedures.
• Modern office practices, methods, computer equipment and computer applications.
• English usage, grammar, spelling, vocabulary, and punctuation. • Techniques for effectively representing the City in contacts with governmental agencies, community groups, various business, professional, educational, and regulatory organizations and with property owners, developers, contractors, and the public.
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors and City staff.

Ability to:

• Plan, schedule, assign, and oversee activities of staff; train others in work procedures.
• Analyze, interpret, apply, and enforce applicable Federal, State, and local policies, procedures, laws, regulations, codes, and departmental policies governing the construction and inspection of buildings. • Review, understand, interpret, and analyze construction blueprints, plans, specifications, architect and engineering drawings, and maps for conformance with City standards and policies.
• Detect faulty materials and workmanship and determine the stage of construction during which defects are most easily found and remedied. 75 Building Supervisor Page 4/5

QUALIFICATIONS GUIDELINES (continued)

• Coordinate and deal with contractors, engineers, and property owners, as well as investigate building code violations and respond to inquiries and complaints in a fair, tactful, and timely manner.
• Perform the entire range of combined building inspection activities with a minimum of supervision with a special emphasis on one of the building trades. • Prepare clear, effective, and accurate reports, correspondence, and other written materials.
• Effectively represent the department and the City in meetings with other departments, public and private organizations, and individuals. • Maintain accurate and precise records.
• Make accurate mathematic computations.
• Understand and carry out oral and written instructions. • Make sound, independent decisions within established policy and procedural guidelines.
• Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities and meet critical time deadlines. • Use English effectively to communicate in person, over the telephone, and in writing.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Establish, maintain, and foster positive and harmonious working relationships with those contacted in the course of work.

Education/Training/Experience:

Any combination of training and experience, which would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:

Equivalent to the completion of the twelfth (12th) grade supplemented by college-level coursework or technical training in construction technology, building inspection, or a related field, and four (4) years of responsible experience inspecting residential, commercial, or industrial buildings, with an emphasis in one of the building trades.

Special Requirements and Licenses:

• The City reasonably expects driving to be one of the job functions for the position, and the City reasonably believes that using an alternative form of transportation would not be comparable in travel time or cost to the City. • Valid California class C driver's license with satisfactory driving record and automobile insurance.
76 Building Supervisor Page 5/5

• Certification as a Building or Combination Inspector by the International Conference of Building Officials or the International Code Council.

PHYSICAL AND MENTAL DEMANDS

The physical and mental demands described here are representative of those that must be met by employees to successfully perform the essential functions of this class.

Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Physical Demands

While performing the duties of this job, the employee is regularly required to use hands to finger, handle, feel or operate objects, tools, or controls and reach with hands and arms. The employee frequently is required to talk or hear. The employee is frequently required to stand, walk and sit; climb or balance; stoop, kneel, crouch, or crawl.

Inspection activities require frequent walking and standing as well as bending, squatting, kneeling and occasional crawling. The employee climbs stairs and ladders to access rooftops and elevated inspection areas. The employee lifts and carries inspection tools, records, or electronic devices that typically weigh less than 20 pounds.

Specific vision abilities required by this job include close vision, color vision, and the ability to adjust focus.

Mental Demands

While performing the duties of this class, the incumbent is regularly required to use written and oral communication skills; read and interpret blueprints, documents, and other types of information; analyze and solve complex problems; use math and mathematical reasoning; perform highly detailed work under changing, intensive deadlines, on multiple concurrent tasks; work with constant interruptions; and interact with officials and the public, including dissatisfied or quarrelsome individuals.

WORK ENVIRONMENT

The employee constantly works outdoors in conducting inspections and is exposed to variable weather conditions as well as heat, humidity, and wetness. The employee conducts inspections from elevated surfaces and in confined spaces. The employee is exposed to traffic, fumes or airborne particles, and the risk of shock during electrical inspections. The noise level is frequently loud at construction sites. Administrative and record keeping functions are typically completed within an office environment where the noise level is quiet or moderately quiet.

77 FY 2024/25

MID-YEAR BUDGET PRESENTATION
February 18, 2025
City of PlacentiaCity of Placentia
78 Presentation Overview
Budget Process
Adopted FY24/25 Budget- Where we started
Projected FY24/25 Budget- Where we now think we’ll be
Proposed Budget Modifications
Next Steps- Where we are going
Long Term Fiscal Sustainability
79 Annual Budget Process
Departments begin
preparing their
individual budgets
February Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April
Finance and Public
Works finalize Capital
Improvement Plan
May
City Administrator presents
Proposed Budget to Public
and City Council
May
Budget Approval
City Council
June
Fiscal Year Begins
July 1
Finance closes out
prior fiscal year
August
Finance staff and
departments monitor
revenues and
expenditures
Year-round
Auditor working with
Finance staff on ACFR
December
Mid-Year Budget
Presentation to City
Council
February
We are
here
80 Adopted FY 2024/25 Budget All Funds
CIP
20%
Operati
ng
80%
Total Budget
General
Fund
51%
Enterpri
se Funds
6%
Fiducia
ry
5%
Internal
Service
5%
Special
Revenue
33%
Debt
Service
Operating Budget
Total Adopted Revenues-
$95,329,478
Total Adopted Expenditures-
$99,225,368
81 Adopted FY 2024/25 Budget
General Fund Expenditures- $50,925,940
Capital
Projects
$180,000
0%
Operating
$44,143,31
8 87%
Transfers
Out
$143,756
0%
Debt
Service
$6,458,866
13%
82 Adopted FY 2024/25 Budget
General Fund Revenues- $50,430,128
Sales
Tax…
Property Tax
43%
TOT
4%
UUT
5%
Other Taxes
7%
Fines &
Forfeitures
1%
Misc. Revenue
4%
Charges for
Services
3%
Intergovernment
al
1%
Transfers In
10%
Permits
5%
83 Economy & Inflation Impacts
•Tax receipts from service
stations continue to have
strong downward pressure on
revenues in the first half of
fiscal year 2024-25
•Placentia’s third quarter tax
receipts from fuel stations was
down (19.3%)
•6 of City’s top 25 sales tax
generators are fuel stations
•Price increases at
restaurants altering behavior
of consumers
•Sustained high interest rates
84 Economy & Inflation Impacts
•New businesses have opened such as Ace Hardware,
Primecut Taqueria, Adamson Police Products,
Dollar Tree, Ape Coffee
•Announcement of closing of Walgreens in March
•Prolonged vacancy at former CVS at Kraemer &
Bastanchury
•Hesitancy to invest due to federal tariffs, interest
rate uncertainty
•National chains continue to close stores
•Denny’s
•Joann’s
85 Projected FY 2024/25 General Fund Revenues
Revenue Type
FY 2024/25
Adopted Budget
FY 2024/25
Projected Budget
Variance to
FY24/25
Adopted
Budget
Property Taxes $21,796,023 $21,796,023 0.0%
Sales & Use Taxes 8,408,000 8,333,000 (0.9%)
Other Taxes 7,896,040 8,396,040 6.3%
Permits/Licenses 2,788,900 3,003,903 7.7%
Fines & Forfeitures 485,000 575,000 18.6%
Intergovernmental 312,000 384,278 23.2%
Charges for Services 1,716,990 1,945,611 13.3%
Miscellaneous 2,129,075 2,253,777 5.9%
Total Operating Revenues $45,532,028 $46,687,632 2.5%
Transfers In 455,100 465,100 2.2%
Measure U Transfers In
Employee Retention 2,665,800 2,665,800 0.0%
Measure U Reserve 888,600 888,600 0.0%
OPEB 888,600 888,600 0.0%
Total Transfers In $4,898,100 $4,019,500 0.2%
Capital Projects Revenues -7,150,174 -
Total Resources $50,430,128 $58,745,906 16.5%
86 Projected FY 2024/25 General Fund Revenues
- 3,000,000 6,000,000 9,000,000 12,000,000 15,000,000 18,000,000 21,000,000 Charges for Service
Permits/Licenses
Measure U
Other Taxes
Sales Tax
Property Tax
Utility Users Tax
Transient Occupancy Tax
Franchise Taxes Budget Projected at 6/30
87 Notable Proposed Mid-Year Adjustments
Legal Services-$100,000
o Due to contract rate increases, legal services relating to labor negotiations and special projects administered by City Attorney
City Administrator- $480,000
o Unforeseen expenses relating to separation of former City Administrator Administrative Services-$30,500
o Increase in Information Technology (IT) professional services to support after-hour calls, network and system engineering required for current projects Development Services- $152,950
o Needed to support contract inspection services due to staff turnover and sustained high demand for inspections. Increase offset by revenue. 88 Notable Proposed Mid-Year Adjustments
Police- $85,000
o Needed to cover anticipated overtime in the detective unit due to a homicide investigation and uniform expenses due to a higher-than-normal number of uniforms needed for department personnel
Fire & Life Safety- $266,400
o $216,000 is needed to support overtime incurred when staff were dispatched on strike team(s). This expense is offset by revenue in the same amount that is reimbursed by CalOES.
o $50,000 is needed for repairs to the ladder truck
Public Works- $275,500
o $145,000 is needed to fund both phase 1 and 2 of repairs needed to the City Hall alarm and security system.
o $50,545 is needed to cover the cost of fire watch services October thru December 2024
o $80,000 is needed in part-time salaries due to several employees out on long term leaves of absence
89 Notable Proposed Mid-Year Adjustments
General Government
o $200,000 for water
o $100,000 for electricity
o $310,500 for leave accrual payouts resulting from upcoming retirements 90 Proposed Staffing Changes
Community Services- ($5,800 annual cost)
o Eliminate Deputy Director of Community Services and create two Community Services Supervisor positions
o Reclassification of a Management Analyst to a Community Services Supervisor
o Actions will eliminate gaps in oversight and succession planning and allow site coordinators to dedicate more effort to program development Development Services-No Cost
o Reclassify Plans Examiner to Building Supervisor
o Sustained need for inspections, staff turnover and unsuccessful recruitments for Plans Examiner position.
o Reduce contract inspection services expenses
91 Mid Year Summary
General Fund Net Operating Balance
Estimated Beginning Fund
Balance 7/1/2024 $15,153,051
Projected Change in Fund Balance (4,623,710)
Projected Ending Fund Balance at 6/30/25 10,529,341
Fund Balance Designations
Non-Spendable 1,766,691
General Fund Reserve 4,838,121
Contingency Reserve 6,768,578
Unassigned Fund Balance (2,844,049)
Estimated Ending Fund
Balance 6/30/25 $10,529,341
Projected Operating Expenditures 46,426,796
25% FB Target 11,606,699
General Fund Operating Reserve %18.87%
92 Potential Impacts on City Finances
City
Revenues
&
Expenses
Current &
Future State
Mandates
New
Developmen
t
Inflation State Budget
Labor
Negotiations
Capital &
Infrastructure
needs
93 FY 2025-26 Budget – Known Challenges
•Anticipated Unfunded Actuarial Liability (UAL)
of $918,000 based on CalPERS returns-$471,000
increase over FY24/25
•Increased contract costs
•Unknown fiscal impacts of labor negotiations
•Funding needed for capital projects, facility
maintenance, ADA improvements, Sewer and Storm
Drain upgrades identified in various studies
•Placentia Centennial Celebration
•Moderate revenue increases
94 Next Steps
Q3 Budget Review
April 2025
Proposed FY 2025/26
Budget Presentation
May 20, 2025
Proposed FY 2025/26
Budget Adoption
June 3, 2025
Departments begin
preparing their individual
budgets
February Finance finalizes revenue
projections, internal service
charges and personnel expenses
April
Finance and Public
Works finalize Capital
Improvement Plan
May
City Administrator presents
Proposed Budget to Public and
City Council
May
Budget Approval
City Council
June
Fiscal Year Begins
July 1
Finance closes out prior
fiscal year
August
Finance staff and departments
monitor revenues and
expenditures
Year-round
Auditor working with Finance
staff on ACFR
December
Mid-Year Budget
Presentation to City
Council
February
95 Long Term Fiscal Sustainability- Strategies in Motion •City Council directed staff to review options for
long term fiscal sustainability
•No interest in pursuing additional Transactions & Use Tax •Actions already in progress:
•Annual update to Comprehensive Fee Study- April 2025
•Annual update to Development Impact Fees- April 2025
•Sewer rate study- March 2025
•Nexus study underway for new Development Impact Fees
(DIFs)
•Americans with Disabilities Act (ADA)
•Information Technology
•Citywide facilities
•New Community Facilities District (CFD) for public safety •Negotiations in progress for additional hotel(s) and
potential billboard
•Analyze service delivery to maximize cost recovery
96 Long Term Fiscal Sustainability- Options
•Landscape Maintenance District (LMD)
•City has one LMD established in 1992 with no
inflation escalator
•General Fund has had to support maintenance costs
originally included in the LMD due to insufficient
resources
•New LMD, with a CPI adjustment included, could
support landscape maintenance, irrigation, utility
costs for area within the LMD including Champions
Sports Park
•Would require voter approval
•Would be in addition to existing LMD assessment
•Nexus study required to calculate rates needed to support maintenance costs
97 Long Term Fiscal Sustainability- Options
•Transient Occupancy Tax (TOT)
•City’s current TOT rate is 10%, charged to guests of
hotels and short-term rentals
•City currently receives approximately $1.8 million
in TOT annually
•Majority voter approval required
Additional
Tax Rate
Projected
Revenue
(Annual)

1.0%$184,000

2.0%$368,000

5.0%$920,000
98 Long Term Fiscal Sustainability- Options
Current Orange County TOT rates
City TOT Tax Rate
Anaheim 15.0%
Buena Park 15.0%
Seal Beach 15.0%
Garden Grove 14.5%
Tustin 13.0%
La Palma 12.0%
Laguna Beach 12.0%
Stanton 12.0%
Santa Ana 11.0%
Brea 10.0%
Cypress 10.0%
Dana Point 10.0%
Fullerton 10.0%
Huntington Beach 10.0%
Laguna Hills 10.0%
Laguna Woods 10.0%
City TOT Tax Rate
Lake Forest 10.0%
Newport Beach 10.0%
Orange 10.0%
Placentia 10.0%
San Clemente 10.0%
San Juan Capistrano 10.0%
Yorba Linda 10.0%
Irvine 10.0%
Fountain Valley 9.0%
Costa Mesa 8.0%
Laguna Niguel 8.0%
Los Alamitos 8.0%
Mission Viejo 8.0%
Westminster 8.0%
Aliso Viejo 0.0%
La Habra 0.0%
Rancho Santa Margarita 0.0%
Villa Park 0.0%
99 Long Term Fiscal Sustainability- Options
•Reduce expenses
•Departments will be asked to reduce budgets for
FY25/26, second year in a row
•Review all vacant positions and/ or reallocate staff
resources
•Analyze and prioritize programs and services
currently provided
100

Questions & Comments
101

Placentia City Council

TO: CITY COUNCIL
VIA: CITY ADMINISTRATOR
FROM: DIRECTOR OF FINANCE
DATE: FEBRUARY 18, 2025
SUBJECT: FY 2024-25 MID-YEAR BUDGET REPORT
FISCAL
IMPACT:

Fund Revenues
(Including Transfers-In)
Appropriations
(Including Capital &
Transfers-Out)
General Fund 1,168,072 1,878,850
Special Revenue 2,048,076 4,023,231
Capital Projects - (2,700)
Enterprise Funds - (4,700)
Internal Service Fund 125,086 145,686
Total 3,341,234 6,040,367
SUMMARY:

RECOMMENDATION:

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

1. Approve the Mid-Year Budget Report and adopt Resolution No. R-2025-06, amending the City’s FY 2024-25 Budget, Position Allocation Plan and Salary Schedule.

AGENDA REPORT
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STRATEGIC PLAN STATEMENT:

This item is consistent with the City Council approved 5-Year Strategic Goal to Ensure Long-Term Fiscal Sustainability, under Objective #1.6 Update the existing 10-Year Financial Plan.

DISCUSSION:

At the June 4, 2024 City Council meeting, the City Council approved the FY 2024-25 budget which included $99.2 million in expenditures supported by $95.3 million in revenues, with the difference supported by the use of one-time monies in various funds to address capital improvement projects.

The City conducts a thorough mid-year analysis of its budget after completion of the first two quarters and makes adjustments as needed to both the revenues and the expenditures in order to ensure sufficient funding through June 30th.

General Fund: The General Fund FY 2024-25 Amended Budget, inclusive of proposed mid-year adjustments includes total revenues of $58.7 million and expenditures of $63.4 million. The proposed budget adjustments in the FY 2024-25 Mid-Year Budget Report include a net increase to revenues of approximately $1,166,000 and a net increase in expenditures of approximately $1,879,000.

General Fund Revenue

Changes to revenue are based on year-end projections based on current year activity. While there are minor adjustments in several revenue line items, the largest changes are occurring to property, sales and utility users' taxes (UUT) as well as charges for service.

 Property tax – The city receives the majority of its property tax revenue over 3-4 months each fiscal year clustered around the property tax due dates of December 10th and April 10th. As a result, the City does not receive its first payments until November, with the bulk of the first installment payments received at the end of December, making it difficult to compare revenue received to the budget until the mid-year budget review.

Properties are assessed every January 1, with payments based on that assessment due the following December and subsequent April creating a significant lag between the assessment of the property and the payment of the property tax. If a property changes ownership, or is reassessed after January 1, the City will not receive the increased property tax for up to 18 months making it difficult to predict significant increases. For the tax year 2024-25, the City’s overall assessed value increased by 5.7%, compared to 5.4% for the County and was bolstered by a few significant property reassessments due to construction improvements as well as changes in ownership.

The City is anticipating the loss of approximately $38,000-$50,000 annually in property tax due to the sale of the Placentia Linda Hospital to UC Irvine Health in 2024 as the UC Regents who own UC Irvine Health are exempt from paying property taxes in the State of 103

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California.

Based on property tax received year-to-date, staff is projecting no change to the FY 2024-25 budget across all property tax categories.

 Sales Tax- Thru January, receipts for sales tax have been approximately 4.7% lower in FY 2024-25 compared to the prior fiscal year, with the most recent quarter's (July-September 2024) information showing gross receipts down 1.9% compared to the same quarter in 2023. In anticipation of this decrease, the City budgeted lower sales tax in FY 2024-25 than the prior fiscal year, however we are currently projecting to receive $75,000 less than the budgeted amount by June 30, 2025. As new businesses have taken over locations that shuttered in 2024, the City should have more information in the next quarter regarding the impact of those businesses on the City's sales tax base.

Working with our sales tax consultant, HdL, some of the reasons behind the decreases include lower fuel prices, the impact of prolonged higher interest rates on purchases of new automobiles, a decrease in nonresidential construction, and the change in consumer behavior as people eat out less often due to higher menu prices and service charges. More information regarding sales tax is included in the HdL quarterly sales tax update and economic forecast attached to this staff report.

 Utility Users’ Tax (UUT) revenues are included in the “Other taxes” category and are trending approximately $300,000 higher than budgeted, for a total projected revenue of $3,050,000 for the current fiscal year.

 Franchise Tax Revenues are projected to increase by $200,000 due to increased refuse fees.
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 Permits & Licenses revenue is increasing due to year-to-date activity for heat/air conditioning permits ($100,000), electrical permits ($35,000), plumbing permits ($11,550), administrative citations ($15,000) and fire inspections ($100,000).

 Charges for Services adjustments include a reimbursement of $216,000 from CalOES for strike teams deployed by our Fire and Life Safety Department. This revenue is offset by a corresponding increase of the same amount for overtime expenses.

FY 24/25
Amended (Current)
FY 24/25
Mid-Year
Adjustments
FY 24/25 Amended
(Proposed)
Revenue
Property Taxes 21,796,023 - 21,796,023
Sales & Use Taxes 8,408,000 (75,000) 8,333,000
Other Taxes 7,896,040 500,000 8,396,040
Permits/ Licenses 2,788,900 215,003 3,003,903
Fines & Forfeitures 485,000 90,000 575,000
Intergovernmental 312,000 72,278 384,278
Charges for Service 1,716,990 228,621 1,945,611
Misc. Revenue 2,129,075 124,702 2,253,777
Subtotal Revenues 45,532,028 1,155,604 46,687,632

Operating Transfers-In 455,100 10,000 465,100
Measure U Transfer In:

Employee Retention 2,665,800 - 2,665,800
OPEB 888,600 - 888,600
Measure U Reserve 888,600 - 888,600
Subtotal Transfers-In 4,898,100 10,000 4,908,100

Total Operating Resources 50,430,128 1,165,604 51,595,732

Capital Improvement Projects
Revenue 7,150,174 - 7,150,174

Total Resources 57,580,302 1,165,604 58,745,906

General Fund Expenditures

As outlined in the table below, the mid-year forecast for General Fund operating expenses is $46.4 million for FY 2024-25, with total General Fund expenditures projected at $63.4 million, a net increase of $1,879,000 over the revised budget.

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FY 2024-25
Amended (Current)
FY 24/25 Proposed
Adjustments
FY 24/25 Amended
(Proposed)
Operating Expenditures
Legislative 1,075,316 100,000 1,175,316
City Administrator 1,055,675 480,826 1,536,501
Administrative Services 5,724,969 35,875 5,760,844
Human Resources 962,500 6,200 968,700
Finance 1,370,550 1,150 1,371,700
Development Services 1,782,450 152,950 1,935,400
Public Safety-Police 14,533,585 101,723 14,635,308
Fire & Life Safety 5,233,350 259,568 5,492,918
Public Works 4,486,501 279,358 4,765,859
Community Services 3,513,350 (3,800) 3,509,550
General Government 4,809,700 465,000 5,274,700
Subtotal Operating
Expenditures 44,547,946 1,878,850 46,426,796

Non-Operating Expenditures
Interfund Transfers Out 143,756 - 143,756
GF Debt Service 6,458,866 - 6,458,866
Subtotal Non-Operating
Expenditures 6,602,622 - 6,602,622

Capital Improvement Program 10,340,199 - 10,340,199

Total Expenditures 61,490,767 1,878,850 63,369,617

Notable General Fund expenditure budget adjustment requests include the following:

 Legislative- Projected increases of $100,000 in Legal Services due to a combination of rate increases per the City Attorney contract, outside legal services needed to assist in finalizing a bargaining agreement, as well as various special projects administered by the City Attorney’s office.

 City Administrator’s office- Unforeseen expenses in the City Administrator’s office include the costs associated with the separation agreement with the City’s former City Administrator and the subsequent hiring of an Interim City Administrator.

 Administrative Services- Proposed increases include $30,500 in professional services in the Information Technology (IT) division. This assistance is necessary as in-house IT staff do not have the capacity to service all the after-hours calls, network and system engineering that is required for current projects.

 Development Services- Due to unsuccessful recruitments and staff turnover, the City has continued to need to rely on outside contractors for inspection services. Staff is requesting $158,000 for contract inspection and plan-check services, which is offset by a corresponding increase in revenues for permits.

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 Police- The Police department is requesting an increase of $60,000 in overtime expenses relating to a homicide investigation that will require the entire detective unit to work overtime. In addition, the department in requesting $25,000 in uniform expenses due to the need to purchase a higher-than-normal number of uniforms for department personnel including cadets, volunteers and Police Officer Trainees in the academy.

 Fire & Life Safety- The Fire & Life Safety department’s budget is increasing to reflect an increase in overtime equal to the reimbursement from CalOES of $216,000 for their strike team response(s). An additional $50,000 is requested for needed repairs to the ladder truck.

 Public Works- The Public Works department is requesting adjustment to their operating budget to cover unforeseen expenses at the City Hall including:

o $145,000 for both phase 1 and phase 2 repairs to the City Hall fire and security alarm system. An additional $50,545 is requested to cover the cost of fire watch services between the months of October through December 2024.

o $80,000 in part-time salaries to cover increased costs incurred due to several employees being out on long-term leaves of absence.

 General Government- The General Government department covers expenses that support all citywide departments such as insurance, postage and electricity and are often outside the City’s control. After reviewing these accounts, the following adjustments are requested for the remainder of the fiscal year.

o Electricity- $100,000
o Water - $200,000
o Leave Accrual Payouts (upcoming retirements) - $310,500

Staffing Changes

The Community Services department is recommending a minor reorganization to more appropriately structure their department to address current gaps and enhance organizational efficiency. Proposed adjustments are projected to cost $5,800 annually and include:

 Elimination of the Deputy Director of Community Services position and subsequent creation of two Community Services Supervisors. The current structure places significant gaps in oversight and succession planning. Replacing the Deputy Director position with two supervisors will create focused leadership for core operations and address workload distribution, ensuring direct supervision across key functions.

 Reclassification of a Management Analyst to a Community Services Supervisor.

The Management Analyst position was created in FY22/23 with fifty percent (50%) funded by the North Service Planning Area (NSPA) to support the City's efforts to 107

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address homelessness. Reclassifying this position is anticipated to focus oversight on programs serving specialty populations such as the Navigation Center, Neighborhood Services Center and Senior Center and allow site coordinators to dedicate more effort to program development and execution. There is no fiscal impact resulting from this action as the pay grade is the same for both positions, and the position would still serve the NSPA fifty percent (50%) of their time.

In FY 2024-25 the Development Services Department transitioned several previously contracted positions in-house. The City has had repeated unsuccessful recruitments for the position of Plans Examiner and turnover in the Building Inspector position while simultaneously experiencing a sustained increase in the need for contracted inspection services.

Staff is proposing the following adjustment to better serve the needs of the department and the community:

 Reclassify the Plans Examiner position to a new classification, Building Supervisor. The pay grades for the two positions are the same so there is no fiscal impact to this action.

These proposed staff modifications are included in the exhibits to the attached resolution.

Special Revenue Funds

The Special Revenue Funds FY 2024-25 Amended Budget includes revenues of $51.2 million and expenditures of $57.7 million, with the difference being the use of existing fund balance in respective funds for capital projects. The proposed budget adjustments in FY 2024-25 Mid-Year Budget Report include an increase in revenues of $2,173,162 for the following areas:

 $239,000 increase in North Orange County public safety grant.

 $29,000 increase to gas tax to reflect updated projections.

 $174,400 in Opioids Settlement Fund to reflect receipts year to date.

 $1,563,400 in various development impact fee funds to reflect receipts year to date.

Notable expenditure adjustments include:

 $239,000 in public safety salaries equal to the revenue received from the North Orange County public safety grant.

 Transfers of $3,367,020 in bond proceeds from the Public Financing Authority to the General fund for reimbursement for public safety building construction costs.

 $120,000 in the Landscape Maintenance District for water based on usage year to date.

 $150,000 in the General Plan Update Fund for General Plan and code amendments related to housing element compliance and/or compliance with other state laws. 108

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 Appropriation of $129,200 from existing Measure M fund balance for the Senior Mobility Program to support transportation through June 30, 2025.

Internal Service Funds: The Internal Service Fund FY 2024-25 Amended budget includes revenues of $4.3 million and expenditures of $3.8 million. Notable adjustments include:

 Increase of $115,000 for property insurance due to the addition of the public safety building as well as Wagner, Santa Fe and La Placita park which were previously omitted from the City's property schedule.

 Increase revenues by $125,086 to reflect a refund from our insurance carrier. These funds were netted against the amount requested to pay current fiscal year premiums; this action is administrative cleanup to recognize revenues in the general ledger.

Section 115 Trust

The City has taken a proactive approach to its pension liability funding strategy, issuing lease revenue bonds in 2020 to address the City's unfunded actuarial liability (UAL) with CalPERS, establishing a Section 115 Trust to mitigate against CalPERS investment losses and pre-fund Other Post-Employment Benefits (OPEB) obligations.

The FY24/25 budget included the use of $750,000, or 75% of the annual cost, from the trust to fund retiree health benefits, as well as $447,000 to fund the annual UAL payment to CalPERS.

The balances of the Section 115 trust through December 31, 2024 are:

 OPEB- $1,945,945 (2 months of 9 months budgeted from Section 115 trust for retiree health payments ($114,280) made this fiscal year).

 Pension Stabilization- $1,245,781 (UAL Payment of $447,154 already made this fiscal year).

Fiscal Year 2025-26 Budget

The City is currently in the beginning stages of developing it's FY 2025-26 budget, however staff has already identified fiscal challenges including:

 Modest revenue increases in property and sales tax, including Measure U.

 Increases in personnel costs both directly and indirectly related to memorandums of understanding with various labor groups, as well as the ongoing classification and compensation study which is anticipated to be finalized in Spring, 2025.

 An increase in the City's Unfunded Actuarial Liability (UAL) with CalPERS due to their lower-than-expected rates of return in recent years from $447,000 to $918,000. This liability 109

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is in addition to the City's debt service obligation created with the issuance of bonds to pay off the CalPERS UAL in 2020.

 Increased cost of our Advanced Life Support (ALS) contract.

 Anticipated increases in insurance premiums resulting from the recent fires in Los Angeles.

 Per Policy 460, a decrease in contribution to infrastructure from Measure U from 50% to 40%, with a corresponding increase in reserve contribution from 10% to 20%.

Staff will return to the City Council in May to present the Proposed FY 2025-26 Annual Budget and Capital Improvement Plan (CIP).

FISCAL IMPACT:

The fiscal impact associated with the approval of this item is summarized below with the detailed budget adjustments as listed in Exhibit A.

Based upon preliminary FY 2024-25 projections, which reflect an increase in revenues of $1,165,605, an increase in expenses of $1,878,850, for a net decrease of $713,245 to fund balance, it is anticipated that the General Fund fund balance, inclusive of the Measure U and General Fund reserves, Unassigned Fund Balance and Nonspendable monies will be $10,529,341 at June 30, 2025.

Prepared by: Reviewed and approved:

____________________________ ____________________________ Jennifer Lampman Tom Hatch
Director of Finance Interim City Administrator

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Attachments:

1.Resolution R-2025-06 – Authorizing a Budget Amendment in Fiscal Year 2024-25 a.Exhibit A – Detailed Budget Adjustments
b.Exhibit B – Position Allocation Plan and Salary Schedule c.Exhibit C – Building Supervisor Job Specification

2.HDL 3rd Quarter Sales Tax Update

3.HDL Property Tax newsletter

4.Beacon Economics Report
111

Placentia City CouncilFebruary 18, 2025

Placentia City Council
February 18, 2025